Selection of OKVED codes It's not hard to figure out how to do it. The article will allow the reader to thoroughly understand the issue of selecting the codes necessary for the activities of the company. In addition, the publication provides information about what constitutesclassifier of types of activity OKVED2, how the codes contained in it are deciphered.
OKVED codes are information grouped in a certain way about the types of business activities in which this or that organization is engaged. Each code encrypts information about a group of activities or a specific type of business.
The classifier of types of activity OKVED2 was approved by the Order of Rosstandart No. 14-ST dated January 31, 2014 (hereinafter - Order No. 14-st). Previously, the types of activities were encrypted in another act, but now (since January 1, 2017) OKVED codes have given way to OKVED2 codes - an updated classifier. Despite the update, OKVED2 perform the same functions as before.
Codes are included in the standardization system of the Russian Federation. When registering an organization, it is necessary to choose one or another code of the main activity, and codes of additional activity (if the organization is engaged in more than one business).
Thus, OKVED codes are selected based on the activities carried out by the organization, are applied everywhere, and are mandatory for use. The maximum number of OKVEDs for an LLC is not limited, while the minimum number is 1. Using the information provided in the article, it will be much easier to decide on the answer to the question of how to choose the right OKVED for an LLC.
Novice businessmen are often faced with the need to obtain OKVED, but not everyone knows what it is, what it is for, and how it is correctly decoded. These and many other questions will be discussed in the next article.
What is OKVED?
The answer to this question lies in the decoding of the abbreviation OKVED - this is the all-Russian classifier of the type of economic activity. In other words, it is a code or statistical information provided by a businessman to the state as an explanation of the direction of entrepreneurial activity. For example, specific codes exist for the following types of businesses:
- animal husbandry;
- manufacture of wearing apparel;
- construction activity;
- machine manufacturing;
- financial activities;
- work with real estate;
- mining;
- healthcare;
- personal utilities;
- fishing and fish farming;
- transport and communication;
- social work.
And that is not all. The list with the classification of varieties of OKVED codes includes about 100 types of economically beneficial activities, each of which contains many sub-items. Such an extensive number of codes is made so that the entrepreneur has the opportunity to characterize his activities as accurately as possible.
What is OKVED organization?
The OKVED of an organization is a code that determines the direction of its activities. As a rule, the codes of individual entrepreneurs and organizations do not differ, since there is a single all-Russian classifier. The OKVED of an organization can be recognized not only by the persons managing this organization, but also by third parties. To do this, it is enough to know or other details. With their help, it is easy to get access to OKVED even online on the FMS website.
Why is OKVED necessary?
Registration of documents for business will not do without the individual definition of OKVED codes. They are designed to help a novice businessman with the legal opening of his own business. For what other purposes is OKVED used?
- Simplification of the business registration procedure . These codes help not only in the collection of documents, but also open the way for registering your business. Moreover, if the code is chosen incorrectly, then they will be able to refuse registration.
- Tax calculation . It is known that the calculation of the tax rate occurs in accordance with the type of employment of a businessman. The OKVED code helps to determine exactly your tax rate.
- Analysis of the type of business activity . Viewing statistics on a single type of activity is much easier if you use the classification according to the code for this.
- Regulation of economic activity . Not only in a certain city, but also throughout the country, various legal acts are developed annually regarding various types of business. The OKVED code, as the second name of the lesson, will also help you keep track of changes related to your particular case.
It is important to remember when choosing an OKVED code individually that many of the activities require additional licensing. If they suit you, then you will need to collect a number of documents for the final registration of your business.
Do OKVED codes affect anything?
It has already been noted why it is necessary to obtain codes. But does the core activity code affect the range of services, and if so, how? Consider some of the nuances of this issue:
- The OKVED code does not restrict you in your work. That is, if a firm takes an order that is not 100% consistent with its profile, then this is not considered an error or violation. However, if such a situation is repeated systematically, then you will either have to change OKVED or incur responsibility in accordance with the law.
- The main activity of the company, as a rule, is the one that brings the most income. If the company consistently receives more income from additional activities, then the codes will have to be changed.
- If the director of the organization decides to change the profile (respectively, the change in OKVED), then he will have to convene a board of the company's management in order to obtain official approval for this shift.
In addition, the amount of transfers to the social insurance fund for each employee depends on how risky the chosen type of activity will be. The more complex and dangerous the activity being implemented, the greater the deductions.
Working with codes can seem very difficult if you do not know their classification. So that decryption does not seem something complicated, let's turn to the structure of the OKVED activity code:
- XX. XX. XX. - view;
- XX. XX. X. - subgroup;
- XX. XX. - group;
- XX. X. - subclass;
- XX - class.
As a rule, classes and subclasses are used. Separate classes are applied with the addition of certain letters. As can be seen from the structure, the full activity code corresponding to one or another profile can contain from 2 to 6 elements (each 2 is separated by dots).
You should also pay special attention to the fact that when registering a type of entrepreneurial activity, you must specify at least 4 code characters. If you specify a smaller number of digits, the application for registration may simply not be accepted. The resulting code contains the required number of characters: it must be specified.
Where to get OKVED?
Finding out your OKVED code is not difficult - just refer to the relevant classifications presented on many sites on the Internet and choose the one that suits you best. Of course, self-selection is not enough to open your own business - you need to officially receive the code. Several options are possible here:
- Registration tax authority. In some cases, the tax organization can help with obtaining the OKVED code. You need to contact her when submitting documents for registering a business: service employees will not refuse to help you with obtaining a code, although this is not part of their main duties.
- Self-acquisition. If it was not possible to obtain a code at the tax authority, then you need to contact the nearest branch of the State Statistics Service for you. Before visiting, you need to collect a package of documents that differs for and LLC. For individual entrepreneurs, copies of the following documents will be required: passport, TIN, extract from the USRIP and registration certificate.
For an organization, the list of copies is somewhat different: certificate of state registration of legal entities, TIN, charter, passport of the company director, charter and power of attorney, if necessary.
Please note that regular, uncertified copies must be provided, which significantly shortens the process of collecting documents. - Service of the official website of the State Statistics Service. Allows you to get your code online in the shortest possible time. To obtain an individual code, you will need to indicate the region in which the LLC or IP was registered, as well as the TIN. The service has been operating relatively recently, so there is not much information contained on it: you risk simply not finding the region of interest.
- Receipt through third parties. Many organizations that help businessmen in registering a business are also willing to help with obtaining OKVED codes. This service is also provided separately: its cost will not exceed 2,000 rubles.
When you first receive the OKVED code from the State Statistics Service, you do not pay state duties, but if the document is suddenly lost, you will have to pay for reissuance. To avoid trouble with code recovery, it is recommended to make 1-2 photocopies of it.
What to do when changing OKVED?
The main activity codes can be changed completely free of charge, without paying any fees or contributions. The procedure is complicated in that it requires a lot of paperwork: to change the code, you need to refill a number of documents in the P14001 form, namely:
- 1 page. Here, in paragraph 2, you will need to indicate the number 1 (since we are changing information about the legal entity), as well as make the required changes to paragraphs 1.1, 1.2, 1.3, 2.
- Page 1 sheet H. In paragraph 1.1, we prescribe a new code.
- Page 2 sheet H. The old code that we are changing is indicated in paragraph 2.1, it must exactly match the code contained in . No more information will be required to fill out on sheets H, no codes need to be changed there.
- Pages 1 to 4 in sheets P. Filled in according to the new forms of registration of legal entities, indicating new codes.
Code numbers when filling out applications must be written from left to right, indicating each number in a new separate cell.
Filling starts from the first cell. The completed application must consist of 7 sheets. With him, as well as other details of the company, you will need to come to the notary, and then to the IFTS. A similar form will also be filled out when an additional code is entered (if the company has two or more activity profiles), when it is changed, or deleted. You can carry out the procedure for changing or deleting codes on your own or through special organizations that offer services for such work, where professionals will competently fill out the documentation and help you quickly change or delete the profile of interest.
OKVED for online stores
If you decide to open an online store, then keep in mind that it operates under the same conditions as a physical store: it pays taxes, is listed as a separate organization, and has employees. That is why, for its registration, you will also need to obtain a special code. Some advice can be given here:
- If the store has recently opened and exists exclusively in the virtual space, then it will be necessary to indicate the code corresponding to the retail trade.
- In situations where the online store implements direct delivery to the buyer, you will need to indicate the code corresponding to the parcel trade.
In cases where a physical store corresponding to an online store is subsequently opened, a new OKVED corresponding to sales will also need to be entered. And if this type of activity becomes your main one, then the code of the main activity profile will need to be replaced.
How to get OKVED? (video)
Still do not understand how to choose an OKVED code? Why is it so important, and what problems can arise in determining it? Look for answers to these and additional questions in the following video, where the founder of the school of successful entrepreneurs will share his knowledge and experience:
The correct selection of the OKVED code is the key to successful entrepreneurial activity for both individual entrepreneurs and organizations. The more accurately it is selected, the better for the businessman and his own business. That is why you should approach the issue of registering OKVED codes with all seriousness.
This section includes:
Physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion for determining production (see "recycling" below)
Materials, substances or transformed components are raw materials, i.e. products of agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.
The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of which machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33. 20
Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of what constitutes a new product can be somewhat subjective.
Processing implies the following types of activities involved in production and defined in this classifier:
Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;
Milk pasteurization and bottling, see 10.51;
Dressing of leather, see 15.11;
Sawing and planing of wood; wood impregnation, see 16.10;
Printing and related activities, see 18.1;
Tire retreading, see 22.11;
Manufacture of ready-to-use concrete mixtures, see 23.63;
Electroplating, plating and heat treatment of metal, see 25.61;
Mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10
There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.
These include:
Logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
Modification of agricultural products classified in section A;
Preparation of foodstuffs for immediate consumption on the premises, classified in group 56 (activities of catering establishments and bars);
Processing of ores and other minerals classified in Section B (MINING);
Construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);
Breaking down large quantities of goods into small groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;
Sorting of solid waste;
Mixing paints according to the client's order;
Cutting of metals according to the client's order;
Explanation of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)
Good evening! For the first time, she independently prepared documents for an individual entrepreneur for retail trade in shopping centers (pavilions and islands) of shoe cosmetics, insoles, laces, accessories for shoes and cosmetics for feet. The tax office refused due to the indication of the main non-existent code. 52.40 was indicated. Taken from a well-known online source. Got excited? Please advise the correct main code, shoe repair may be added there. An individual entrepreneur is initially issued on the simplified tax system of 15%, then a transition to a patent is possible. Geographically - Moscow. Thank you in advance!
Galina, good afternoon.
In the application for registration of an individual entrepreneur, it is necessary to indicate the OKVED code in which at least 4 digits. OKVED is currently in force.
OK 029-2001 (NACE Rev. 1)
Code 52.4 - Other retail sale in specialized stores, this three-digit code includes four-digit codes, (for example
52.41 Retail sale of textiles and haberdashery
)
which in turn include more specific activities (
52.41.1 Retail sale of textiles
52.41.2 Retail sale of haberdashery
If you indicate code 52.41, then codes 52.41.1 and 52.41.2 can be omitted, because they are under the codes 52.41 and will be available to you for activity even if you do not decode 52.41.
The directory does not contain the code 52.40 that you indicated, so your registration was denied.
OKVED code will suit you:
52.48.39 Specialized retail sale of other non-food products not included in other groups
It does not contain nested codes. Before submitting the documents, you will once again consult with the tax office for the correct choice of code and a correctly drawn up application.
In retail trade, you have the right to choose PSN (Law of the City of Moscow “On the Patent System of Taxation in the Territory of Moscow” No. 53 dated 10/30/2012.
In order to correctly establish the potential annual income under SPE, you need to correctly determine what your retail facility belongs to:
- Retail trade carried out through the objects of a stationary trading network with a trading floor area of not more than 50 square meters.
Or
- Retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network.
Do not forget that with the simplified tax system in retail you are required to use a cash register. With PSN, a cash register is not required, it can be replaced by a BSO.
Thanks a lot for the quick and detailed answer! Do you advise putting 52.48.39 as the main code, but additionally asking the tax authorities a question? I realized thanks! Such a question - I will put additional codes, shoe repair, just the haberdashery trade)), probably the trade in paint and varnish products (there are positions for dyeing shoes there) - if a code that does not fall under the PSN comes across, this will not serve in the future for refusal to grant a patent?
BSO for services, here customers are unlikely to buy without a receipt. The cash register will need to be installed. With a patent, you can have a check printer. If at first the IP will work on the simplified tax system, respectively, a cash register will be registered; and then (after the New Year) will switch to a patent, what about a registered cash register?
Maybe I'm asking stupid questions, but for now, the more I absorb information, the more mess in my head).
Thank you in advance!
Galina, good evening. A patent is taken for each type of activity. If you have two types of activity, then a patent is issued for each type and records are kept for each patent.
If you will not use the cash register, then you must submit an application to the tax office to deregister it. But it turns out that you will purchase a cash register for only a couple of months, install it, register it, and then you will not use it. You need to either not buy it at all - to issue a patent immediately for two months before the New Year, and from the New Year to issue a new patent, or continue to use the cash register even on a patent. The use of cashier's checks instead of BSO is not prohibited. The law says that it is allowed for PSN and UTII in retail trade and the provision of services to the public not to use a cash register, but with the obligatory execution of BSO checks (or use a receipt printer).
Under the abbreviation OKVED in modern legislation, it is customary to understand "All-Russian classifier of types of economic activity". With the help of this document, different types of business are distinguished, which makes it possible to impose appropriate requirements on individual entrepreneurs. The applicant selects the established codes from the directory that correspond to the intended business activity when making an application for.
According to OKVED, the classification of an enterprise is not affected by either the form of its ownership or the source of investment, therefore the codes are issued the same for both individual entrepreneurs and LLC. But at the same time, each of the subjects of activity will have personal ones.
Structural features of the code
Today, the classifier covers almost all types of economic activity authorized in the territory of the Russian Federation. In this regard, the manual contains many codes. And to make it convenient to classify and use them, a special structure was created in the form of encodings:
- the class has a symbol - XX;
- subclass, respectively - XX.X;
- group - XX.XX;
- subgroup - XX.XX.X;
- view - XX.XX.XX.
In addition, all classes are combined into sections that have a special designation (letter). Thus, depending on the specified type of activity, the OKVED code may consist of a different number of digits (from 2 to 6).
If a firm, for example, produces meat and non-food by-products, then the registration number for its activities is contained in subsection "D", it indicates the codes of companies that engage in such activities. Its letter designation is "DA".
There are 17 parts in the OKVED list. All of them are marked with specific letters and provide for certain types of activities. Then comes the division into classes, subclasses, groups, subgroups and species. Therefore, the applicant has the opportunity to choose the one he needs from the proposed options.
About how and how many codes you can choose - in the following video:
What is it for
OKVED is applied in order to:
- classify and code the economic activities of the declared business entities;
- determine the main and additional activities of such entities;
- develop legal documents for state control of specific types of entrepreneurial activity;
- carry out nationwide statistical accounting for specific types of activities, monitor the formation of the economic process;
- provide statistical information for comparative analysis at the international level;
- encode data on types of economic activity in a single database of the state register of enterprises/organizations and other resources;
- meet the needs of regulatory authorities for information on the types of this type of activity in the case of solving analytical issues.
If you have not yet registered an organization, then the easiest this can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant at your plant and save a lot of money and time. All reporting is generated automatically, signed with an electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!
How to choose your own activity
The selection of the code should be treated especially responsibly, since the wrong choice of it can create problems with the issuance of licenses / patents in the future. Only after making a conscious choice can you register the codes of your production. According to OKVED, indication of the main activity is a prerequisite to register an organization or individual entrepreneur. Today, entrepreneurs and legal entities are given the opportunity to work in several areas of economic activity at once. In this regard, there are practically no restrictions, except for several types, for example, private security agencies.
Therefore, a typical list of activities might look like this. Retail sale of food, beverages and tobacco products in specialty outlets (code 52.2) is indicated as the main activity. And among the additional ones they also indicate wholesale sales of consumer goods (non-food purposes) (code 51.4), trade in clothing items (code 52.42), restaurant business or opening a cafe (code 55.30).
It is worth remembering that after the entry into force of the new rules for the registration of individual entrepreneurs and legal entities, the types of activity must be selected taking into account the fact that the minimum code should be 5 characters along with a dot.
You can choose more activities than the company will initially carry out. So you can foresee changes in the process of business development. In addition, this does not mean at all that the company or individual entrepreneur will certainly do this. At any time, you can make changes to the Unified State Register of Legal Entities, change the types of economic activity, add new ones or exclude already selected ones.
It is important to remember that even the simple structure of the classifier is not a guarantee of the correct selection of codes. Therefore, in order to avoid errors in the choice, the following sequence should be followed:
- determine the type of activity;
- find the desired section and subsection in OKVED;
- find the required class, then subclass, etc. in the directory;
- determine the code that would characterize the type of activity most accurately.
When the desired type is not described in the classifier, you should choose "Other services" related to your focus. If there are plans for the development of the company in the future with the provision of additional services, you can immediately enter several additional codes.
Changing and adding activities
If you need to change the type of activity, add services or expand their list, you just need to add new codes from the directory. For this purpose, you will need to submit a corresponding application to the previous registration department, on the basis of which changes will be made. Changes are currently being made without payment of duty.
There is a form P24001 to inform the IP about adding codes, the same form is also used in cases of their exclusion.
For example, a company decided to engage in retail sales (code 52.62) in the markets. But in the future, she also wants to produce locks and hinges, which she plans to sell at market points (tents) (code 28.63). If the code 52.62 is indicated as the main activity, it will be assigned to the 1st class of professional risk by the Social Insurance Fund. And if the main code is 28.63, she will be assigned to the 12th grade. As a result, the rate on insurance premiums will increase by 6.5 times only because of the illiterate designation of the sequence of codes. Therefore, it is so important to choose the right type of activity.
If an individual entrepreneur is registered according to the same codes, but after a certain time he wishes to expand the scope of activities, he will be obliged to notify the tax office, besides no later than 3 days from the start of the activity not according to his kind. Otherwise, he will be considered a violator of the law on taxation, which is fraught with penalties.
