Okvad cosmetic services. Okvad massage services

Hairdressing services are in demand among the population, so aspiring entrepreneurs may well consider this activity as the main way to make a profit. But in order for the activity to be carried out legally, the business owner must in due course register with the IFTS. During state registration, in an application in the form P11001 (legal entity) or P21001 (IP), you must indicate the code of the area in which the activity will be carried out. What will be the OKVED code "Hairdressing services" in 2019? From which directory should I take this identifier? The answers to these and other questions are in our material.

Main and additional OKVED code

The main code is considered to be the code of the type of activity, the amount of profit for which prevails in comparison with the rest. This code will appear in all constituent documentation.

Additional ciphers display related activities that do not occupy a leading position among the rest. Entrepreneurs have the right to choose additional codes from different sections of the directory, there are no restrictions on this by law.

Where can I get the OKVD code?

In 2019, the OKVED code for a beauty salon, like any other, must be looked for in the current OKVED2 classifier. It is also called OK 029-2014 (NACE rev. 2), approved. By order of Rosstandart dated January 31, 2014 No. 14-st. The previous editions of the classifier are no longer valid.

How many characters should contain the code indicated when registering with the tax service? Previously, it was allowed to use ciphers consisting of 3 digits. Therefore, when receiving an extract from the Unified State Register of Legal Entities for organizations registered before July 2013, three-digit codes can still be found. But now it is necessary to select OKVED codes consisting of at least 4 characters.

Hairdressing services: OKVED code

Today, the activity of beauty salons has become massive. Hairdressing services have a specific structure, and therefore they were brought into a separate group. The search for the OKVED code "Hairdressing services" in the OKVED2 directory is carried out as follows:

go to section S "Provision of other types of services";

looking for class 96;

we are looking for subclass 96.02 "Provision of services by hairdressers and beauty salons."

OKVED code 96.02 is suitable for all legal and individuals owning hairdressers and beauty salons.

The classifier indicates that grouping 96.02 includes:

haircut and trimming;

washing, styling, hair coloring;

highlighting, waving and other similar works;

manicure and pedicure;

shaving and trimming the beard;

• facial massage, etc.

Activities related to the manufacture of wigs are not included in this group. A separate cipher is provided for it - 32.99.

Unlike many other profiles and directions, the process of selecting an OKVED code is simplified to the limit. All the necessary information is grouped under one code - 96.02. As you can see, it is suitable not only for hairdressers, but also for salons where you can get a manicure, facial massage, shave your beard and get other services. Therefore, in the application for registration, you can indicate only profile areas for hairdressing.

Additional activities

Doing some haircuts and hairstyles is not always profitable. For this reason, the owner of a barbershop can expand the scope of activities by providing customers with Additional services. At the same time, it is important not to forget about the selection of the appropriate OKVED codes.

In addition to the OKVED code for "Beauty Salon", you can additionally use, for example, the following codes:

47.75 - sale of cosmetics and personal hygiene products;

47.19 – retail in non-specialized stores;

96.04 - activities of solariums and slimming salons;

96.09 - the provision of personal services that are not included in any other grouping.

Is it possible to add and change OKVED codes?

Entrepreneurs have the right to change the type of activity code at any time. Civil law requires that such changes in without fail were recorded in the Unified State Register of Legal Entities / EGRIP. Having decided to engage in another type of activity, the business owner is obliged to notify the tax inspectorate employees within the prescribed period (3 days) by submitting an application to change or supplement the codes. Otherwise, he will face a fine.

OKVED codes "Hairdressing services"

96.02 Provision of services by hairdressers and beauty salons

96.04 Sports and recreation activities

96.09 Provision of other personal services n.e.c.

Codes match new edition OKVED 2

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Explanations and clarifications

Beauty business is one of the popular types entrepreneurial activity. These services are always in demand among the population, but their organization has several significant nuances.

If in other types of business planning should start with a concept, then when opening a beauty salon first paragraph there must be a question about the premises. The success of such a business directly depends on its location and material base, that is, on the compliance of all this target audience. It is best to avoid subletting.

Second paragraph a business project to open such a business is a matter for the masters. Depends on their level client base and hence future profits. The entrepreneur himself is also obliged to understand the main issues related to the work of masters of a particular profile.

Third determining factor- selection of consumables. What is important is their quality, compliance with customer expectations, benefits in the purchase, control during use.

Then you need to resolve administration issues: will the entrepreneur himself deal with this or is it necessary to look for a reliable manager.

And finally, before opening, you need to attend to problems that will become important with the start of work - ensuring cleanliness, washing, repair and maintenance of equipment.

As part of the operation of SPA salons, beauty salons and hairdressers, you can provide customers with such services:

• any manipulations with hair (cutting, washing, dyeing, styling, waving, straightening, building, trimming, etc.), including eyebrows, eyelashes and beards;
• cosmetic massage of the face, hands, feet, body with the application of various products;
• anti-cellulite wraps;
• manicure;
• pedicure, etc.;

If the corresponding additional OKVED is selected, you can sell perfume and cosmetic products in the premises of the beauty elephant.

When organizing a salon for the provision of cosmetology and hairdressing services, it must be remembered that since 2015 this type of activity has also included massage services, as well as applying makeup and tattoos.

Making wigs is not included in this type of business.

Quite often, an individual entrepreneur is lost during the registration process when he has to choose for his activities of OKVED. In this case, the procedure is often noticeably more complicated due to the fact that:

• IP "in reserve" indicates a lot of codes, which there is absolutely no need for;
• the classifier does not contain the type of occupation he needs.

In the latter case, an inexperienced businessman has to spend a lot of time and effort, and often wasted searching.

Fortunately, OKVED is provided directly for hairdressing services, and it is not difficult to find it. But there are still a few nuances that it would be useful to know about.

What kind of codes are needed for beauty salons

The new classifier gives this type of services to the population in grouping 93.02. This includes, in particular:

• a haircut;
• beard trimming;
• washing head;
• styling;
• hair coloring;
• perm;
• root coloring;
• straightening;
• shaving.

The provision of services from this list and other similar types of work is carried out both for women and equally for men.

This also includes other cosmetic procedures:

• face massage;
• pedicure;
• manicure;
• makeup.

However, as you can easily see, this list does not include other services that are often offered in beauty salons and hairdressing salons. Not all of the options below are suitable for a small hairdresser, but you need to specify them just in case so that you don’t have to add new codes to the EGRIP later.

It means:

• retail trade in perfumery and cosmetics - if you have such activities, indicate code 52.33;
• other types of retail sales of goods carried out by non-specialized establishments - 52.13;
• activities aimed at protecting health - 85.14;
• physical culture and health-improving sphere - 93.04.

The latter refers to services whose purpose is to improve the physical condition of the client and his comfort. It is, in particular, about:

• saunas;
• steam rooms;
• baths of various types (Russian, Turkish);
• solariums;
• weight loss salons;
• massage rooms;
• resorts with mineral water treatment;
• sports halls, etc.

What to do if you did not initially indicate all the codes

In general, nothing terrible will happen if you do not indicate related activities with hairdressing services. It's never too late to make the appropriate corrections. The procedure, of course, will require time, but there is only one way to avoid the need - by refusing to additional species work, which is completely inappropriate to do.

In any case, you must notify the tax office that you are adding codes to your previously formed list. First of all, the entrepreneur will have to decide for himself what kind of activity will become the main one for him from now on. In particular, the cost of insurance of employees against occupational accidents and illnesses depends on this.

Each individual entrepreneur, if he decides to change the main activity code, is obliged to report this directly to the FSS. This is done by law until April 15, when reporting on the results of the work of the past year. Moreover, this requirement applies only to those entrepreneurs who employ hired personnel.

An application in the form P24001 must be submitted to the registration authority. When there is an intention to only add a few additional OKVED codes without changing the main one, only them are indicated.

In addition to the previously mentioned application, you will also need an entrepreneur's passport. If his representative is involved in the chores, the latter must have a notarized power of attorney to perform these actions.

The hairdressing niche looks attractive for a beginner individual entrepreneur, but on initial stage questions often arise - as indicated in OKVED hairdressing salons services for individual entrepreneurs, how to conclude an agreement with a hairdresser, etc. The issue of taxation is also important: if, for example, in countryside You can cut people's hair simply at home, without legal registration, then in the city supervisory services are vigilantly watching entrepreneurs.

What OKVED codes are suitable for a beauty salon or a hairdresser?

The market of beauty salons, studios and hairdressing services looks attractive for starting a business, because there will always be people to get a haircut, do manicure, perm, etc., and such an enterprise is most likely in demand by the consumer. But, like any business, it requires proper registration, in particular, the choice of VD (type of activity) in the OKVED code directory.

The abbreviation hides the All-Russian Classifier of Types of Economic Activity. It spells out all types of economic activity that entrepreneurs are allowed to engage in in the territory Russian Federation.

When registering as an individual entrepreneur, a businessman must choose the code of the area in which he is going to work. You can specify several options, but one will appear in the papers as the main one. If it is planned to provide hairdressing services, the corresponding classifier code is entered into the application.

According to the classifier, code 96.02 is suitable: it encrypts the provision of services by beauty studios, salons, and hairdressers.

These include:

• hair washing, cutting, coloring, trimming, styling, highlighting, curling, etc .;
• shaving, trimming mustaches and beards;
• facial surface massage, manicure services, make-up.

Important: the manufacture of wigs is not included in this group.

Code 96.02 is divided into two subcategories.

96.02.01. This combination encodes hairdressing services to the population (PU):

• PU to all categories of people;
• hair washing, coloring, hair perm, haircut, wig repair (but not production), stylist services, etc.

Code 96.02.02. Cosmetic services are encrypted here:

• make-up, make-up of all types;
• the imposition of cosmetic masks;
• eyebrow, eyelash coloring, extension, perm procedures, shape correction;
• massage procedures on the neck, facial skin;
• complex measures for the care of the skin of the neck, face;
• manicure guidance;
• hand skin care
• pedicure;
• nail extension;
• cosmetics and hygiene of the client's feet;
• other popular services: SPA, etc.

Until July 11, 2017, the norms of OKVED version 029-2001 were applied to beauty salons, studios and hairdressing salons. But from the indicated date, another one is valid - ver. 029-2014.

If the individual entrepreneur plans to work without involving employees, he, of course, should not enter into an agreement with himself. But if a person from outside is involved in the position of a hairdresser, the businessman is obliged to formalize it properly by registering labor Relations.

Typical employment contract includes:

• Full name of the entrepreneur and the employee being accepted, details of the individual entrepreneur;
• subject of the contract. This section indicates the position, place of work, mode (main employment or part-time), subordination, conditions labor activity etc.;
• validity period and probation;
• terms of remuneration;
• working hours and rest, leave policy;
• duties of a hairdresser and his rights;
• a similar clause regarding the employer;
• terms of insurance, if applicable;
• the responsibility of each party;
• terms of termination of the contract;
• a series of final provisions relating to legal effect and dispute resolution;
• details of individual entrepreneur and employee.

Sample contract:

If necessary, section 6 can be supplemented with clause 6.3, according to which the obligations and rights of an individual entrepreneur arise from labor law and other legal acts, agreements and paragraphs of the collective agreement.

This is a key issue for the entire organization of the IP business, because the entrepreneur will have to interact with the tax authorities in any case. At the same time, the inalienable right of every businessman is to use the form of taxation that is convenient for him personally, and it is important not to make a mistake in choosing.

Important: the choice is made immediately when applying for business registration! If the individual entrepreneur does not indicate the system immediately, within thirty days he will be transferred to OSNO - general order paying taxes.

Simplified taxation system

Since the staff of the barbershop is usually small, as well as the turnover, the STS looks like a suitable option.

An individual entrepreneur will have to decide on what he will pay taxes:

• total income;
• taxation of profits "income minus expenses".

In the first case, the rate will be 6 percent, in the second - 15. If more than 60 percent of earnings are spent on the costs of a hairdressing salon, it is more convenient to use income tax. Otherwise, it will be more profitable to work at a 6 percent rate.

Tax payments are made once a quarter, and reports are submitted at the end of the year. And, of course, it is mandatory to equip the hairdresser with a cash register (and since 2017, the connection of cash desks to the OFD system has been gradually introduced to send fiscal documents to the state online repository).

UTII

This choice is quite widespread among hairdressers and beauty salons. Single tax looks like imputed income the best option when the dimensions of the salon are quite small, and there are only a few people on its staff, including the IP himself. With the growth of the enterprise, tax policy will probably have to be revised.

The calculation formula for UTII looks like the product of the number of employees, the base income (7500 rubles, for a given VD), the deflator coefficient, the base income adjustment indicator and the tax rate.

Working on UTII, the hairdresser also deducts funds to off-budget funds, while receiving the required tax benefits - but not more than half of the amount required to be paid.

Reporting is submitted quarterly, UTII allows you to work without a cash terminal and a current bank account.

This reduces the patent system of taxation. With it, an individual entrepreneur buys a tax patent for a certain period- from a month to a year.

Declaring its intention to work according to this scheme, the hairdresser observes:

• it is supposed to earn no more than a million rubles per year (for small cities. In large cities with a population of one million, the amount increases by 3-10 times);
• the number of employees will not exceed 15 (in the same premises or branch);
• An individual entrepreneur does not enter into a relationship of the type of joint property management, contractual partnership.

All tax payments consist of paying for a patent, the price of which is 6 percent of the estimated income. It does not require a long registration with a large package of documents, in addition, the PSN can be extended by notifying the Federal Tax Service by registered mail until December 20 of the current year.

Installation cash register is not required, but it is required to record customer payments in a special income book. It is drawn up in a special form (given on the website of the Federal Tax Service, where it can be downloaded and printed).

In legal terminology, this method of recording revenue is called " cash method».

Payment for a patent must be made before the expiration of its term, if such - up to six months. If it is valid for 6-12 months, the contributions can be divided: a third - no later than the 90th day from the start of the document, the rest - before the expiration of the patent term. An individual entrepreneur who forgot to transfer funds on time is forcibly transferred to common system, and he will be allowed to return to UTII only next year.

As you can see, choosing which option to pay taxes on is not so difficult. You just need to calculate how it is more profitable to act, and do not forget to transfer contributions on time, and then a beauty salon or a hairdresser will bring stable income and cause no disturbance.

1) What OKVED should be applied when rendering cosmetology services and what type of taxation does it fall under? 2) We want to open a beauty salon (hairdresser, solarium, cosmetic services, manicure) What type of taxation should I choose? Better Sole Proprietorship or LLC?

You are advised

tax consultant

accounting and legal matters

Good afternoon 1) According to All-Russian classifier species economic activity cosmetology services refer to code 85.14 \"Other health protection activities\" without dividing cosmetology into therapeutic and surgical, as well as without dividing cosmetology services into medical and cosmetic. (Letter of the Ministry of Economic Development of the Russian Federation of July 12, 2007 N 10169-AB / D18). 2) IP, on the simplified tax system 15%, or UTII (depending on your location), if related products are sold in the salon, but only if the area trading floor does not exceed 150 sq. m. If the area of ​​​​the beauty salon is more than 150 square meters. m, then you can put a showcase next to the salon administrator, on the floor plan indicate the part of the room where the sale is carried out. In this case, an order is issued - to carry out the accompanying sale of goods here, in the marked zone. In the lease agreement, we recommend that you write that trade is carried out from the sales counter (the area of ​​​​which is less than five square meters), and hairdressing services are provided on the rest of the rented area. In this case, you will be able to avoid claims from the tax authorities regarding the application of the UTII regime. Sincerely, Barinova Elena 2 opinion: The type of your activity can also be attributed to Section O. Provision of other communal, social and personal services. OKVED 93.02 Provision of services by hairdressers and beauty salons. If in the territory where services will be provided, UTII for household services has been introduced, then the use of UTII will be most beneficial for you (cosmetology services are household - OKUN code 081501). If you do not want to apply UTII, then you can choose USN or OSNO if you wish. What to choose: IP or LLC - depends on many factors. We note right away that conditionally all the existing differences between individual entrepreneurs and LLCs can be conditionally divided into several groups: Organizational. Economic. Legal consequences. Organizational differences - include all issues related to the registration and organization of a business in one form or another: Registration of an individual entrepreneur (IP) requires a minimum of documents, and does not require payment of authorized capital, obtaining a legal address. The amount of the state duty for registering an individual entrepreneur is 800 rubles, and for registering an LLC - 4000 rubles. Individual entrepreneurs do not need to open a current account and have a seal; for legal entities, the presence of a current account and a seal is mandatory. An individual entrepreneur can apply such types of taxation, such as a patent, which are not available legal entities. The transition from LLC to sole proprietorship is much easier and faster. The reverse situation is much longer and more costly. The economic advantages of an LLC over an individual entrepreneur are more significant. Despite the fact that at first glance, an individual entrepreneur has lower initial costs, in the future it often turns out that the costs of maintaining a legal entity may turn out to be lower than that of an entrepreneur without forming a legal entity. For example, if an individual entrepreneur does not conduct business, then he still has the obligation to pay a fixed contribution to Pension Fund, for a society with limited liability in such a situation, payments are not provided, it is enough just to provide "zero" reports and information mail that no payments were made to individuals. Certain difficulties exist in the field of lending, where banks are traditionally more loyal to legal entities. For credit institutions, the main difference between IP and LLC is that the latter have a clear amount of authorized capital, which, if necessary, can be levied. And even if in most cases the authorized capital of an LLC is at least ten thousand, then the probability of obtaining a loan from an organization will be higher than that of an individual entrepreneur. At the same time, the legislation is more loyal to individual entrepreneurs, for example, the amount of penalties for administrative offenses for them is less than for legal entities. Sincerely, Larisa Alexandrovna