Ok decryption. Why are OKVED codes needed?

25.09.2019

03May

Hello! In this article you will find the new OKVED 2 codes and we will tell you how to choose the right codes for your activities.

Today you will learn:

  • List of current OKVED-2;
  • How does OKVED depend on;
  • What difficulties may arise as a result of choosing one or another code.

New OKVED-2 codes for 2018

Download OKVED 2 in different formats:

  • Download
  • Download

The differences between the new and old OKVED are significant. Therefore, to register a business, use only new codes!

For what purposes are OKVED codes required?

The area that you eventually choose will be directly related to OKVED codes. The latter represent a generally accepted classification of activities and IP.

OKVED performs the following functions:

  • Separation of types of permitted activities;
  • Encoding the names of the sphere (this is necessary for convenience: you do not need to write / print long sentences every time, you can use a set of numbers);
  • The specifics of the components of each area (you can choose the main area - trade, and sell shoes or, for example, hats).

Having studied the classifier, you can determine:

  • In what form does the company exist (IP, etc.);
  • Type of ownership;
  • The structure of business entities (in terms of subordination to higher departments).

At the same time, OKVED does not let you know whether this company is commercial or not, whether it is engaged in domestic or foreign trade. The entire database of available codes is contained in the edition of the classifier with the name OKVED-2. Sometimes it is also called OKVED-2014 or OK 029-2014.

These names are valid from January 1, 2017. The document will answer the frequent question: “How to find out OKVED for individual entrepreneurs”, because it contains all the information on encodings.

Where can I meet OKVED

OKVED codes can often be seen in everyday life.

They are found in:

  • Various regulations;
  • Register of all legal entities and individual entrepreneurs (the database of existing firms in the country is maintained here);
  • Documents of international format;
  • The founding documents of the company;
  • Documents accompanying the activities of the company (with and OKVED will be required for the database of the register of companies, it is also necessary when changing or deleting codes associated with a change in activity).

What is OKVED

The code consists of a sequence of 6 digits, each subsequent of which specifies the previous one. The numbers in the OKVED classifier are separated by dots.

The code structure can be represented as follows:

  • XX - class or section (the broadest concept, including all other activities);
  • XX.X - a subcategory of a class or a subclass (a narrower concept);
  • XX.XX – activity type group;
  • XX.XX.X - subgroup;
  • XX.XX.XX - type (the narrowest value in the code, which designates one specific type of permitted activity).

In total, there are 21 sections and 99 clarifying classes and types with a detailed description of the type of economic activity. In the tax it is enough to indicate only the first four digits, that is, XX.XX. This will be enough for the normal functioning of the company. In other words, you will be able to work in narrower areas of the selected section.

If you choose the narrowest type (the sixth digit of the classifier), then in the future you may encounter trips to the tax office to make changes to the register. After all, the business is developing, and at some point you will want to expand its boundaries.

The tax application contains a form for adding OKVED. An individual entrepreneur can indicate 57 codes on one sheet. If the versatility of your business requires more classes, you can take an additional form and indicate the missing types on it.

The most common OKVED-2 codes among individual entrepreneurs

An individual entrepreneur has the right to choose the types of OKVED for his IP from a wide list.

Most IPs are registered in the following industries:

  • Providing advice (for example, providing services in the field of commerce - OKVED 70.22);
  • Designer services on the Internet (code 62.01 gives the right to develop the site infrastructure);
  • Translation of texts (code 74.30 will allow you to do both written and oral translation);
  • Advertising (using OKVED 73.11 you can develop an advertising agency);
  • (class 68.20.1 is required for those who rent their own apartment);
  • Real estate services (coding 68.31 is intended for real estate agencies);
  • Programming (OKVED 62.02.1 is used by computer system designers);
  • Repair of computers (class 95.11 is associated with the repair of computers, ATMs, automatic machines);
  • (OKVED 2 with coding 63.11 allows you to provide services for posting information);
  • (class 52.63 allows trading outside the store);
  • (OKVED 51.61.2 opens up opportunities for trading via the Internet);
  • Astrology (code 96.09).

Basic OKVED and their classes

When choosing codes, it is important to decide on the main and additional ones. The choice of the main OKVED determines all further activities of your company. If you indicate the section that actually does not correspond to the direction of the enterprise, then tax checks and the imposition of large fines are possible.

The choice of the main section largely determines the system of insurance premiums, and must also comply with the applicable taxation system. You can specify in the registration documents only the main section without specifying classes. However, this can lead to difficulties in the future.

If you want to expand the boundaries of your business and engage in additional activities, then this will need to be pre-agreed with the tax service. You will need to draw up an application for the addition of existing codes.

Taxation and OKVED

Preferential tax regimes ( , or ) have restrictions on the type of economic activity. This means that not every type of business line is suitable for all types of taxation.

By choosing a section of codes that is not comparable with your activity, you risk your own business, since there will be no tax concessions in your direction.

In this case, you will either have to change the current tax system, or abandon the chosen activity and take up another one. For example, the simplified tax system does not allow the opening of an insurance company, mining or the production of excisable goods.

Applying the ESHN, you cannot engage in activities that are not related to agriculture and fishing. The list of directions for the patent system and the simplified one is very limited.

Allows you to engage in all types of activities. True, deductions to the budget in this case will be the largest.

For example, a patent (PSN) allows you to choose one of the following activities included in OKVED 2:

  • Installation of windows and others.

USN gives the right to operate:

OKVED codes for UTII include the following areas:

  • plumbing activities;
  • Transport services;
  • Commission shop;
  • OKVED for food retail.

Insurance premiums and OKVED

The choice of one or another section of OKVED affects the amount of contributions to insurance funds. The amount itself is not taken into account when calculating the amount of the contribution. But the view is important.

There are certain degrees of risks that the insurance fund uses in relation to a particular type of activity. The higher the risk, the more you will have to pay. That is, if the chosen line of business can bring some kind of danger to your employees, then in accordance with the likelihood of accidents, the fund assigns the amount of the contribution.

In total, 32 sections of economic activity have been developed by types of risk for employees. The higher the level of possible injury, the higher the fee payment rate. The minimum rate that you can pay is 0.2%, and the maximum is 8.5%.

You need to report to the insurance fund on the activities that you carried out in the previous year. This information must be submitted no later than April 15.

Such a process is connected with the choice of tariff and the appointment of the amount of contributions. This rule applies only to legal entities. Individual entrepreneurs need to confirm the codes only if the main section is changed.

If you do not send the information in a timely manner, the tax office will do it for you. It will indicate the maximum tariff that is possible for your OKVED. If you have a large number of code sections registered in the IP registry, then in this case this may not affect the tariff for the better.

Features of some activities

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you specify the provision of services by a security company as an additional class, then you must have a license for this type of activity. Otherwise, you have no right to engage in it.

Since a license costs money and will cause additional trouble, it makes no sense to indicate the licensed type in OKVED. This, of course, applies only to those entrepreneurs who are not going to engage in security, but would like to indicate it as an additional direction just in case.

There are also activities that require additional information from you.

The OKVED 2 classifier contains the following areas that you are not entitled to open if you have a criminal record:

  • Companies associated with ;
  • Departments for the social protection of citizens;
  • Sports sections for children;
  • Agencies that somehow affect the participation of minors.

To engage in the above activities, you will need to provide a certificate of no criminal record. That is why it is so important to choose the right OKVED codes.

How to choose a code

To choose the most suitable OKVED options for your activities when registering an individual entrepreneur, adhere to the principles:

  • First, decide on the line of business that will generate the main income (this is the main code or section, it must be indicated);
  • Next, decide on those types of activities that you will rarely deal with (if the income from them is minimal, then you can not take such OKVED into account);
  • For yourself, choose those codes that are a priority for your business. It is not necessary to indicate OKVED for courier services if the main income is, and in rare cases you provide goods delivery services.

Considering the main and additional codes, consider the following:

  • Choose from the presented sections the one that fits the description for your activity;
  • In the section, read the list of subsections corresponding to it and select the necessary ones;
  • When filling out an application for opening an IP and changing the type of activity, it is not allowed to indicate codes that have two or three digits. You must select the most detailed OKVED. Only the first 4 digits are allowed;
  • You are not limited in the choice of encodings. You can specify at least everything from the list. But the main one you need to choose one. Income on it must be at least 60% of the company's revenue.

How to change OKVED

If you decide to change the type of activity or add a new one to your business, then first go to the tax office. Here you will need to draw up an application to change the list of codes in the registry. This must be done within three days, otherwise you will be fined.

The process of changing the OKVED code looks like this:

  • In the tax office, fill out an application and indicate the types of activities (this can be done at home by downloading the application form for adding a code from the inspection website);
  • On the form, you must indicate those OKVED that you will no longer use, and those that will become new to you (in some regions, this application must first be notarized);
  • When applying in person, you will be issued a certificate of final registration of codes within 5 working days;
  • If a representative prepared the form for you, the tax authority will send a letter to your address within 10 days;
  • Initially, when submitting documents using mail services, you need to certify them with a notary;
  • Once you have received an extract from the register, your new activity is legally binding.

It is necessary to make changes to OKVED for the company once a year. This is usually done in the first month. For this process is more difficult than for IP.

The society needs to add new codes in the event that they were not indicated in the . At the same time, the addition of a new OKVED code entails changes in the Charter, which also need to be recorded in the tax office. For LLC, when introducing new classes of activity, a state fee is provided.

To change OKVED, be sure to follow the following information:

  • Only one main code can be specified. If you want to indicate them in larger numbers, then the law does not prohibit this;
  • Don't write code just because you might be doing it sometime in the future. This affects tax deductions, insurance premiums, and may require a license or additional certificates;
  • If you have chosen a preferential taxation system, find out if you can choose one or another code with it. The discrepancy between the OKVED section and the tax system will not allow you to engage in the chosen direction;
  • Do not forget to report on the changes to the insurance fund if your business has hired employees.

What is the penalty for

If you have not made changes to the sections, then there may be the following consequences:

  • The tax authority has the right to refuse you a VAT refund;
  • If you violate the deadline for making changes (more than three days), you can earn a fine of up to 5,000 rubles.

If you have several areas of activity in OKVED, and you do not report on all of them in the declaration, the tax service will have a very logical question related to the lack of reporting in other areas.

Therefore, do not abuse the number of codes in the registry. A fine of 5,000 rubles will also apply if your type of activity does not comply with the chosen taxation system.

Difficulties with OKVED

It also happens that an entrepreneur cannot find his line of business among the types of OKVED. This means that you want to specify the niche of your business.

This is not required. You can choose any class that includes several types, which will not conflict with your type of activity, and if you expand your business, you will already have the existing codes.

The legislation does not directly prohibit engaging in those areas that are not confirmed in the register for your company.

But the absence of OKVED can cause problems when:

  • Desire to engage in an activity requiring a license. In this case, you will definitely need to introduce a new class;
  • Switching to another tax regime. It should be noted that the new tax payment system may not allow you to engage in the chosen direction;
  • Expansion of business outside the country. Then you need to urgently make changes to the registry;
  • Lending. The bank will not issue in the absence of the required types of OKVED.

Controversial points in the tax

Tax representatives often do not recognize the right to apply for an enterprise. They also seek to increase the tax base by any means.

The result of their efforts may be a refusal to account for the costs of a transaction in which a counterparty with an unregistered OKVED participated. In other words, the tax authority recognizes the agreement with him as insignificant and will not count your expenses as such.

This is due to income tax and. In such cases, you can go to court. In most of these situations, the decision is made in favor of the entrepreneur. But for your own peace of mind and in order to avoid unpleasant consequences, we recommend that you check with your business partner for the availability of OKVED.

If an entrepreneur has received income according to a code not indicated in the register and at the same time is on the simplified tax system, difficulties may also await him. In this case, the tax authority will require you to pay not 6% of the profit, as required under the simplified tax system, but all 13%, as it is necessary to pay an individual for income.

This section includes:
  • physical and/or chemical processing of materials, substances or components with the aim of converting 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 collection and disposal, pollution elimination 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
  • pasteurization and bottling of milk, 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)
  • beneficiation 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 lots of goods into smaller groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals
  • solid waste sorting
  • mixing colors according to customer's order
  • cutting of metals according to the customer's order
  • explanations of various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

The OKVED code is assigned to all enterprises that operate in Russia and needs to be updated annually by the statistical authorities.

What is OKVED: what is it for?

The OKVED code determines which line of business a given enterprise belongs to. This is necessary for registering an enterprise or obtaining the status of an individual entrepreneur.

The code of the type of economic activity is determined by a legal or natural person independently, but is approved by the statistics agency.

On the basis of this classifier, the statistics agency keeps records and analyzes the functioning of enterprises in the context of economic activity. The OKVED code is used when registering bank details, in particular, OKPO.

Also, the code is used in the preparation of documents and accreditation of the company in the customs authorities. The presence of a code allows a legal entity to take part in tenders, when licensing and auditing by regulatory authorities.

OKVED classifier: encoding structure

The classifier consists of 17 sections. OKVED does not take into account the division of enterprises by form of ownership, legal form, departmental subordination.

The code does not distinguish between foreign and domestic trade, commercial and non-commercial activities, foreign and domestic trade.

The classification of activities has a hierarchical subordination. The encoding uses 2-6 characters, but at the state registration of the enterprise, at least four digital characters should be indicated.

Let's denote each digital character by zero, then the classifier structure looks like:

  • 00. - class;
  • 00.0 - subclass;
  • 00.00 - group;
  • 00.00.0 - subgroup;
  • 00.00.00 - view.

The more numbers in the code, the more detailed the activity of the enterprise is deciphered. It is not always advisable to apply detailed decoding.

If a company, for example, produces paper products for household needs and indicated the encoding 21.22, then when expanding production and introducing other types of paper products, the company will need additional registration of this type of activity.

To avoid re-registration, you can specify several directions in the code that may be used in the future.

On the basis of OKVED codes, a classification of levels of occupational injuries and occupational morbidity (32 classes) was created. This classification allows you to receive social benefits in the event of accidents at work, and the company to pay contributions in accordance with the tariffs for social insurance.

The higher the hazard class, the higher the nominal value of the tariff. OKVED data are confirmed annually by financial statements.

If the enterprise refused to confirm or did not confirm the type of activity according to the classifier in time, then the FSS body will perform the coding on its own. In this case, the maximum professional risk for this type of activity will be selected according to the classifier, respectively, social insurance contributions will be higher.

How to choose types of OKVED?

The OKVED coding does not imply any liability on the part of a registered business entity, including the rights and obligations for legal entities and individuals.

The main type of economic activity of the company is the direction that gives the company or individual entrepreneur the greatest income.

Other activities are listed as secondary. When changing activities or expanding production, the enterprise must update the Charter and provide information within a certain period of time to the tax authorities.

When choosing a type of economic activity, it should be remembered that some of them require mandatory licensing.

Some activities are subject to special prohibitions, for example, the auditor can only perform accounting, and only banking institutions can engage in banking activities.

When choosing a type of activity, you must first select the industry, and then drill down. From 04.07.2013, changes to the execution of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (order of the Federal Tax Service of Russia dated January 25, 2012 No. MM V-7-6 / 25@).

To register, it is enough to indicate one type of activity. The maximum number of directions is unlimited, but it is not recommended to register more than 30 positions. The decoding of each code in the application for the new standard is not indicated.

Breakdown of OKVED by type of activity

No. p / p Document section Breakdown of activities
1 01 – 02.02.2 A Agriculture, hunting, forestry
2 05 – 05.02.02 IN Fishing and fish farming
3 10 – 14.50.29 WITH Mining:
4 15 – 37.20.7 D Manufacturing industries
5 40 – 41.00.2 E Production and distribution of energy, gas and water
6 45 – 45.50 F Construction
7 50 – 52.74 G Wholesale and retail trade, repair of vehicles and products for personal use
8 55 – 55.52 H Hotels and restaurants
9 60 – 64.20.3 I Transport and communications
10 65 – 67.20.9 J Financial activities
11 70 -74.84 K Real estate: operations with it, rent and provision of services
12 75 -75.30 L Ensuring military security and compulsory social security
13 80 — 80.42 M Education
14 85 – 85.32 N Health and social services
15 90 – 93.05 O Other communal, social and personal services
16 95 – 95.00 P Housekeeping Services
17 99 -99.00 Q Activities of extraterritorial organizations

This table shows the coding for the main branches of production without indicating the subsections. The choice of code is made according to the type of activity of the selected industry. Statistical authorities approve the information submitted by the entrepreneur.

If the OKVED code is lost, it can be restored by the classifier, and then confirmed before submitting reports to the statistics agency at the beginning of the year.

When it is not possible to restore the encoding on its own, Rosstat will issue the information again for a fee at the request of the entrepreneur.

To decipher OKVED, you need to find the classifier section by the first digits of the code up to the point, then directly in the section find the desired item of the type of activity according to the code digits.

It should be remembered that when changing the type of activity, a legal entity must also make changes to the Unified State Register of Legal Entities (Unified State Register of Legal Entities).

Private (individual) entrepreneurs make changes to the USRIP (Unified State Register of Individual Entrepreneurs). To do this, within three days, the amended data is submitted in the prescribed form to the territorial body of the Federal Tax Service of the Russian Federation.

If the changes were not made within the regulated timeframe, the new activity will be considered illegal. This entails criminal and administrative liability of a legal or natural person.

Video on the topic: “OKVED how many and which ones to choose? How much does each additional OKVED cost?”

Getting the status of an individual entrepreneur in Russia is not difficult: The procedure consists of logical steps that you can do on your own.

Meanwhile, among start-up entrepreneurs there are those who believe that the choice of OKVED codes for individual entrepreneurs in 2019 is possible only with the participation of professional registrars. In fact, this is not so, and an independent selection of OKVED codes is available to everyone.

How to choose OKVED for individual entrepreneurs in 2019

In order for government agencies to have an idea of ​​what an individual entrepreneur is doing, they need to get information about the directions in which the business will work. The unification of this information is OKVED-2 (All-Russian classifier of types of economic activity). So, two auto repair shops can differ significantly in the class of masters and the list of services, but for government agencies both of them will be business entities operating under code 45.20.

At the first acquaintance with OKVED 2, it may seem that the classifier is difficult to master: 21 sections, each of which contains sections, and then more subsections. How to choose OKVED codes for IP 2019 among this variety?

Firstly, you need to know that in the application for registration of an individual entrepreneur, codes are entered in at least four characters. Having decided on a four-digit code, the applicant automatically selects a set of codes that is included in this larger one. For example, by specifying code 45.20, the entrepreneur receives the right to operate under all codes included in this group, such as 45.20.1; 45.20.2; 45.20.3 etc. You can choose your OKVED codes using our , just enter a keyword into it, for example, "trade", and you will receive several dozen codes with a description of the activities of each code.

Secondly, in general, the types of activities in OKVED are arranged logically, therefore, as a rule, it is enough for an entrepreneur to study the section of the Classifier that interests him. However, the logic of OKVED does not always coincide with the logic of the applicant. Some directions are really difficult. In these cases, you can use with decryption for IP. So, if the future IP plans to work in the information business, then the list of codes will include 58.11 “Book publishing”, 58.19 “Other types of publishing activities”, 63.91 “Activities of news agencies”.

Thirdly, IPs are not forced to choose a single code. The applicant can enter as many OKVED codes as he sees fit in the application for business registration. Sheet A of the application R21001, where you need to enter the codes, will include 57 codes. If this does not seem enough to someone, then additional sheets can be added, while the code of the main type of activity according to OKVED is indicated only on the first sheet.

And most importantly, all our users, if they have difficulty in selecting OKVED codes, can get a free consultation from professional registrars.

When specifying codes from OKVED, choose the types of activities that you really plan to do. An excessively long list of “in reserve” codes can lead to unpleasant consequences in the form of the need to attach a certificate of no criminal record to the registration documents (if the OKVED code involves working with children, in medicine or in the social sphere).

With the main code, you also need to be careful: for their own inattention, novice IP employers pay a ruble. The fact is that the code of the main activity for individual entrepreneurs in 2019 affects the amount of insurance for employees against accidents and occupational diseases. Contributions under this article are accrued depending on the main type of activity, and if an individual entrepreneur has chosen a risky or professionally hazardous activity from OKVED, then he pays insurance premiums for employees at a high rate. It’s a shameful alignment if the entrepreneur does not receive the main income from this type of activity at all.

How to add an activity type for IP

If over time the direction of the entrepreneur's business expands or changes dramatically, then it may be necessary to add a type of activity for the individual entrepreneur. To do this is quite simple. First you need to open the OKVED 2019 codes with a decryption for individual entrepreneurs and select the code that most closely matches the type of activity. Then you can start filling out an application for adding a new code in the form . The OKVED codes added to the USRIP are indicated on page 1 of sheet E.

If it is assumed that a new type of activity will bring maximum income, then it is necessary to include it in clause 1.1. If the entrepreneur simply adds a new OKVED code, without making it the main one, then clause 1.2 is filled in. As with the initial registration of an individual entrepreneur, OKVED codes are indicated in at least a four-digit format.

When submitting through an intermediary, the finished application must be certified by a notary. The state duty for adding types of activities from an individual entrepreneur is not required, therefore, immediately after the notary, you can send a representative to the “native” IFTS. The option of postal forwarding can also be considered, however, in this case, it is imperative to make an inventory of the attachment.

The same form 24001 is also used to exclude the unnecessary OKVED code, but now in sheet E the entrepreneur should be interested in page 2, reserved for codes that are subject to exclusion from the USRIP.

For a personal visit to the IFTS, certification by a notary of form 24001 is not required. Please note that in this case the application is not signed in advance, the entrepreneur must sign in the presence of the tax inspector. Additionally, you must have a certificate of registration of an individual entrepreneur and a civil passport with you.

In the application for registration of an individual entrepreneur or a legal entity there is an item “Information on activity codes according to the All-Russian classifier of types of economic activity”. We figure out what to enter there and why it is needed.

(And if you forget to indicate some type of activity or come up with a new business after registration - don't panic, we know what to do)

You will:

understand what OKVED is

choose the main and additional codes for economic activities (this is not as difficult as it sounds)

subsequently inform the tax authorities about new lines of business

What is it in general - OKVED codes

All-Russian classifier of types of economic activity. A list of digital codes and explanations that indicate a particular line of business. For example, what the owner of a booth for instant photos, a wedding photographer or a retoucher does, is classified by OKVED as “74.20 - Activities in the field of photography”, and a fashion designer who makes leather handbags must choose the code “15.12 - Manufacture of suitcases, handbags and similar products made of leather and other materials; production of saddlery and other leather products.

Why is it needed

The government wants to know what kind of business you are in. But there are many activities, and each can be called differently, for example, “making cider” or “owning a cider house”. OKVED codes were invented to standardize communication between tax authorities and businessmen. You report the code "11.03", and the state understands that your business is "Production of cider and other fruit wines." And don't try to explain that cider is not wine.

The types of activities of each company are included in the Unified State Register of Legal Entities and Individual Entrepreneurs. It seems that the easiest way to enter the necessary numbers in the application is to peep them from a direct competitor and not read the instructions further. The catch is that OKVED is regularly updated, the latest edition came into force in July 2016. Perhaps something has changed in your activity: new codes have been added, and the old ones have been edited or invalid. So it's better to rely on yourself.

Choose your main activity

There can be as many as you like, but the main one is one. It determines the amount of "injury" contributions that will have to be paid to the Social Security Fund from the salary, bonuses and other income of each employee (if any). The standard rate is 0.2%, but the higher the risk of the main activity, the higher the contributions. The maximum is 8.5%.

An individual entrepreneur can indicate the main type of activity during registration and forget about it. LLC every year until April 15 independently confirms it. If this is not done, the Fund will prioritize the riskiest of all your activities in order to maximize the contributions to injuries.



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