Complete list of OKVED. Accounting info

Should bring profit to its owner. But not always an idea that seems profitable is easy to put into practice. It may turn out that only organizations can be engaged in the chosen line of business, so you need to know in advance what types of IP activities are available.

Where to find the types of activities allowed for individual entrepreneurs

Any one law or normative act, where all types of IP activities are listed, no. You will not find an official list with areas of business that individuals cannot engage in.

At first glance, it may seem that there are no prohibitions on the types of activities for individual entrepreneurs at all, but this is not so. There are many areas that are regulated by special laws (for example, the production and circulation of alcohol, insurance, microfinance, banking, credit activities, pawnshops), and they clearly state that they are available only to legal entities.

What are the reasons for such restrictions for individual entrepreneurs, the laws do not specify, but for some reason it is believed that individuals have less opportunities to comply with the requirements for certain kind activities.

In addition to those lines of business, access to which is prohibited for individual entrepreneurs, there are still those for which you need to obtain a license or permission. We can say that these are conditionally accessible areas, because good from government agencies you may or may not get them.

And, finally, there are other types of activities that are under the additional control of Rospotrebnadzor and other inspectors. The fact that you started to engage in them must be reported even before the actual activity, by submitting a special notice.

Thus, all kinds economic activity in Russia can be divided into groups, we will talk about them in more detail.

Not available to individual entrepreneurs

This list includes almost all licensed activities, because in order to engage in them, special requirements must be met: the availability of premises, equipment, qualified personnel, finances, etc. A complete list of licensed areas is contained in Law No. 99-FZ of 04.05. 2011, here we present only some of them:

• activities related to weapons, aircraft, military equipment, explosive materials for industrial use;
• production of medicines;
• transportation by sea, air, rail;
• private security activities;
• employment services for Russian citizens outside the Russian Federation;
• communication services, television and radio broadcasting;
• geodetic, cartographic, surveying works;
• extinguishing fires in settlements, in production, infrastructure facilities;
• drug trafficking, psychotropic substances, cultivation of narcotic plants;
• organization of gambling in bookmakers and totalizators;
• management of apartment buildings.

In addition, there are several federal laws, each of which regulates only one licensed type of activity, which is under special control:

• production and sale of alcohol;
• space activities;
• use of atomic energy;
• activity credit organizations, NPF, in the securities market;
• protection of state secrets;
• bidding;
• clearing and insurance activities.

Licensed but permitted for IP

However, several licensed activities are still available to individual entrepreneurs:

• passenger transportation of more than eight people by road;
• educational activities;
• private detective (detective) activity;
• pharmaceutical activity;
• medical activity.

Here, however, it must be taken into account that in order to obtain licenses for educational, pharmaceutical, medical activities individual entrepreneur must have relevant education and work experience in the specialty. Requirements for each licensed direction are given in separate regulatory legal acts. For example, the licensing of medical activities is regulated by Decree of the Government of the Russian Federation of April 16, 2012 No. 291.

If you choose one of these areas of activity, then first study the licensing requirements for each of them. Before you register an IP, make sure that you will comply with them. For example, you want to open a pharmacy, but pharmaceutical education you do not have. Then you will have to register a legal entity and hire a manager who has the appropriate education and the necessary work experience.

Requiring permission

These business areas are not licensed, but they cannot be engaged in if the entrepreneur does not obtain permission for them:

• passenger taxi;
• Beauty Salons;
• public catering;
• grocery stores;
• some building work.

A taxi permit is issued by the regional Ministry of Transport or the Department of Roads and Transport, and for the sphere of life and trade - Rospotrebnadzor and fire inspectorates. Concerning construction works, then many of them require SRO approval ( self-regulatory organizations). In addition, permission to open many retail outlets and household facilities must be coordinated with the local administration.

Not requiring special conditions

However, there is still an extensive list of areas that do not require a license, permit or permit. This is almost the entire sphere of life, services, wholesale and retail trade, manufacturing, agriculture, etc.

Of course, it cannot be said that such a business is not under the control of the state, because any buyer or client can apply for consumer protection by initiating an audit. But, at least, there are no initial restrictions or mandatory requirements for these areas.

Types of activities by tax regimes

In addition to this classification of IP activities, there are other restrictions associated with the chosen tax regime. If you are not very familiar with tax laws, you can choose a mode in which you cannot lead the direction you are interested in.

Briefly, the types of taxation of individual entrepreneurs can be summarized in the following list:

• OSNO - the general system on which the highest tax burden;
• USN - the tax rate is much lower;
• ESHN - available only to agricultural producers and fishing industries;
• UTII - the tax is calculated on the basis of the base yield specified in the Tax Code of the Russian Federation;
• - patent system, the tax is calculated from the annual potential income, the amount of which is set by local authorities.

Before choosing a tax regime, you need to make sure that your line of business fits this tax system. For example, on UTII or PSN, you can only engage in certain services, catering and retail trade in small areas. And if your choice is production or wholesale, then they are allowed only for OSNO or STS (on a simplified system, in addition, there are restrictions on income and the number of employees).

Thus, if the question is - to buy an IP patent or - you must first find out under which tax regime your business will fit. A list of activities permitted for each preferential regime can be found in the Tax Code.

How to report the selected type of activity

We talk in such detail about restrictions on business areas, because you must immediately indicate your main type of activity in the P21001 application. You cannot first register an IP, and then decide what to do. The main type of activity in the application for registration of an individual entrepreneur must correspond to the digital code of the OKVED 2019 classifier.

So, OKVED codes, starting with 47.7, mean that the entrepreneur will be engaged in the retail trade of non-food products in specialized stores. And if you want to open a cafe or restaurant, then your OKVED codes should start with the numbers 56.1.

The OKVED 2019 classifier is freely available in legal reference systems, free services for preparing registration documents, and specialized sites. All that is required is to find in the classifier the digital code that corresponds to your main activity (from which the maximum income is expected).

If you are interested in several directions, then you can choose more than a dozen OKVED codes. On sheet A of the application P21001, 57 codes are placed, but if this is not enough for you, then fill out an additional sheet.

Pay only attention to the fact that you need to choose digital codes only from the current edition of the classifier (OKVED-2 or OKVED-2014). Official name of this document - OK 029-2014 (NACE rev. 2), approved by the Order of Rosstandart dated 31.01.2014 N 14-st.

Until mid-2016, a different edition of the classifier (OKVED-1) was used to register LLCs and individual entrepreneurs, the outdated codes of which are still on some resources. If you indicate codes from the previous directory in the application P21001, then the registration of an individual entrepreneur will be refused, so be careful.

Is it possible to change the direction of the business

What to do if the main type of activity chosen during the registration of an individual entrepreneur is no longer interesting to you? There is no problem here, you will not have to re-register with the tax office.

If the OKVED codes of the new direction you are interested in have already been declared in the form P21001, then just start doing them. If not, then this must be reported to the registering inspection by submitting form Р24001 with new OKVED codes. The deadline for submitting this application is only three business days from the time you started your new referral. Violation of this deadline is subject to a fine of 5,000 rubles.

For entrepreneurs working without employees, changing the main OKVED code does not have any consequences. But employers pay premiums for employees for their insurance against industrial accidents and injuries at different rates, depending on the class of occupational risk.

The fact that the main OKVED code of the individual entrepreneur has changed must be reported to the local social insurance fund by submitting a certificate confirming the main type of activity. The deadline for submitting this document is no later than April 15 for the previous year. If during the past year the main line of business has not changed, then IP employers do not need to confirm it. Well, entrepreneurs who work on their own do not submit this certificate at all, because they do not pay contributions to the Social Insurance Fund for themselves.

Again, the choice of business direction for individual entrepreneurs is significantly limited. Before applying for registration of an individual entrepreneur, find out if such activities will be available to you, and if not, then create a legal entity.

At the stage of official registration of his business activity, an individual entrepreneur is faced with the need to choose a statistical code for his business. Kinds economic activity are legally enshrined in the OKVED classifier. To select the correct codes, the SP will have to understand their structure and assignment order.

OKVED choice: general provisions

When registering an individual entrepreneur, he needs to indicate the types of his future business. They must be selected from a special classifier in which the permitted species are written out. entrepreneurial activity.

The table in which the types of entrepreneurial activity are indicated is called All-Russian classifier types of economic activity, abbreviated OKVED.

Only the classification of types of activity OKVED-2, edited in 2014, is relevant. Between 2014 and 2016, along with new edition classifier, it was possible to use the former OKVED-1 reference book. Since January 1, 2017, the old OKVED-1 has been completely abolished. From now on, it is necessary to be guided exclusively by OKVED-2. An application with the codes indicated by the previous classifier will not be accepted by the tax office.

The structure and interpretation of the classifier of business activity codes

The code table is divided into 21 sections. Each section is designated by a letter of the Latin alphabet from A to U.

The structure of the new OKVED table

Below are all sections of the table of new codes:

• agriculture, forestry, hunting, fishing and fish farming;
• mining;
• manufacturing industries;
• security electrical energy, gas and steam, air conditioning;
• water supply, water disposal, organization of collection and disposal of waste, activities for the elimination of pollution;
• construction;
• wholesale and retail auto repair Vehicle and motorcycles;
• transportation and storage;
• activities of hotels and enterprises Catering;
• activities in the field of information and communication;
• financial and insurance activities;
• real estate activities;
• professional, scientific and technical activities;
• administrative activities and related additional services;
• public administration and military security, social security;
• education;
• activities in the field of health and social services;
• activities in the field of culture, sports, leisure and entertainment;
• provision of other types of services;
• activities of households as employers, undifferentiated activities of private households in the production of goods and the provision of services for their own consumption;
• activities of extraterritorial organizations and bodies.

Within these sections, classes are distinguished. There are subclasses within the classes. Subclasses are divided into groups, and groups are divided into subgroups. Finally, in addition to sub-groups, a specific type of activity is indicated.

Latin letters of the table of contents of sections are not included in the codes, and only numeric designations are indicated. The first two digits of the code indicate the class, the third - the subclass, the fourth - the group, the fifth - the subgroup and the sixth - the type of activity itself.

This coding structure, despite its outward complexity, is understandable and logical.

The structure of the code in the OKVED classifier puzzles most entrepreneurs at first

When choosing a suitable OKVED code, you need to remember that certain types of entrepreneurial activity are prohibited for individual entrepreneurs, therefore they cannot be used:

• production of explosive materials, military and aircraft equipment, parts for them;
• organization of production medicines mass destination;
• provision of private security services;
• search and selection of jobs abroad;
• work in the sector of television and radio broadcasting, mass media;
• organization of bookmakers, gambling establishments;
• geology and geodesy;
• production and subsequent sale of alcohol-containing products (alcoholic products, perfumes, chemicals, etc.);
• maintenance of the space industry in any form;
• providing services for lending to the population;
• organization trading floors any orientation;
• provision of insurance and clearing services.

When choosing an OKVED code for an individual entrepreneur, it is necessary to take into account all the requirements and restrictions on the part of the legislator. According to current regulations, the state, represented by authorized bodies, is not obliged to warn about possible adverse consequences; all responsibility for non-compliance with the norms of laws lies with the business owner.

How to choose a code for a retail organization

As a model for compiling KVED, you can take the type of activity from the most common section representing trade (section G). For example, an entrepreneur wants to retail chocolate. To do this, he needs to open a new code or change an existing one. Consider the sequence of typing code:

• in section G, the OKVED class 47 is selected - retail trade, except for trade in motor vehicles and motorcycles;
• subsection 47.1 is selected depending on the intended place of sale of products - in non-specialized outlets, 47.2 - in specialized outlets. Chocolate should be sold in a specialized store, so we stop at code 47.2;
• chocolate belongs to the food category confectionery products, therefore, in the relevant sections of OKVED 47, subsection 47.24.2 is selected - retail trade confectionery in a specialized store;
• retail sale of confectionery, including chocolate, is division 47.24.22.

Thus, we get a six-digit number that accurately captures a specific type of activity. Only in reality, a six-digit code is not indicated during registration, but a group code is written, consisting of four characters. In the given example, this is the trade in bread, bakery and confectionery products. Of course, if you specifically indicate the code for trading chocolate, then this will not be a mistake, but then you cannot trade anything other than chocolate. The selected group automatically includes all confectionery products, not just chocolate.

Number of additional codes that can be selected

In Russian legislation, the number of codes that an entrepreneur can take is not indicated. A businessman is allowed to list in the application all codes entered in the classifier. Sheet "A" has 57 columns for codes that can be filled out. Of course, in practice, such a statement would cause only smiles among tax officials. By the way, KVED-2 includes 2500 codes.

In fact, there are restrictions on the number of codes, since in order to perform certain works special licenses are required. The register of licensed types of work, relevant for 2019, is given in Article 12 of Law No. 99-FZ.

You should also be aware that in order to obtain a permit for entrepreneurship in the field of education and development of children, proof of the absence of a criminal record will be required (law No. 129-FZ, art. 22, p. 1k).

Please note that you can change, add or remove OKVED codes at any time.

How to get OKVED for the main type of activity

The application is allowed to fix only one main type of activity. Accrual coefficients for wages accident insurance for employees are made according to the specified code. Accordingly, the higher the degree of risk to which employees of the enterprise are exposed at work, the greater the coefficient.

According to the order of the Ministry of Health and social development No. 55 of 01/31/2006, the individual entrepreneur must necessarily inform the FSS of the Russian Federation about the change in the main type of work. If such information is not received, then, in addition to a fine, it will be necessary to pay contributions to Social Insurance. They will be calculated according to the coefficients provided for the most risky activities, recorded in the application.

How to choose the right code

In order to avoid the temptation to indicate the type of business activity with the lowest coefficient as your main occupation, the law states that the main type is considered to be the one that brought in the reporting year maximum profit.

Fixing any type of business activity as the main one, it is necessary to determine the tax regime, since certain preferential regimes are far from being possible for any type of activity. Such tax regimes as STS, PSN, UTII and UAT apply only to certain types of business. An example is the simplified taxation regime (STS), which is the most popular, since it is characterized by a small tax burden and a simplified reporting system. However, under the simplified tax system, it is forbidden to engage in insurance activities and extract minerals from the bowels.

Even greater restrictions apply to such a taxation regime as ESHN (single agricultural tax). When working on the ESHN, only business activity in agriculture and fish farming is possible.

The process of issuing the corresponding code: step by step instructions

The initial fixation of the code occurs during the registration of IP. The registration of an individual entrepreneur is currently extremely simple. It consists in submitting only three documents: an application form, a passport and an individual tax number.

The OKVED code is indicated in the application for new form R21001.

How to make an application

The form is filled out on the printer capital letters in Courier New, 18 pixels high, or handwritten in large block letters in black ink.

OKVED codes are indicated on the fourth page of the document (sheet A). At the top, in the corresponding line, the code of the main activity is entered, and additional codes are affixed below. Each code consists of at least four digits. The number of entered codes depends only on expediency. And, of course, you do not need to enter codes that are prohibited for individual entrepreneurs. The tax inspectorate will not let such applications pass anyway.

Sample application form R21001

Filling out the application is not difficult even for novice entrepreneurs: just look at the correct codes in the directory and enter them in the fields provided for this.

For a novice businessman, it is important to determine in advance which OKVED code for his company will be the main one. In his role will be the code by which the entrepreneur receives or plans to receive the maximum profit. It is from the main code that the tariff for insurance of workers against occupational diseases and accidents will depend. If the main code changes for some time, the FSS must be notified about this by submitting an appropriate certificate confirming the main type of activity no later than April 15 following the results of the last reporting period. If there are no personnel employees at the enterprise, the certificate can not be submitted.

About any change in the type of activity or about the new kind business activity, the code of which was not entered during the registration of an individual entrepreneur, is required in writing within three days report to the tax office.

This message has two options. In both options, an application is submitted in the form P24001 with the difference that when adding codes, pages are filled in: 1, 7_Sheet E_s.1 and sheet 9_Sheet G, and when codes are excluded, pages are filled in: 1, 8_Sheet E_s.2 and sheet 9_F.

Sample of filling out the form Р24001

The form P24001 has 9 sheets, not all of them need to be filled out. When preparing the document, the following recommendations should be considered:

1. The title page states Key information by IP, including OGRNIP, TIN, full name.
2. Page 1 of sheet "E" is intended for entering new codes. Here you can specify both the main activity code and auxiliary ones.
3. If an individual entrepreneur intends to introduce a new type of activity as the main one, he will have to exclude the past value. This is done on page 2 of sheet "E", which also indicates additional codes that will be excluded from the USRIP.
4. On the last page - sheet "G" indicates Contact Information about IP. Here it is necessary to designate contact phone numbers for subsequent communication, email address, postal details.
5. The document is by no means signed in advance. The applicant is required to sign in the presence of a tax inspector (with a personal appeal to the Federal Tax Service). If the application is sent by mail or transmitted through a trusted representative, the signature of the individual entrepreneur must be notarized. You will need to first visit a notary who will issue a visa certifying the relevance and veracity of the signature of the person registered as an individual entrepreneur.

The form is filled out to notify the tax office of a change in activities. When new codes are opened, they are added to the corresponding fields. You can enter as many additional codes at the same time as you need to run your business.

Payment of state duty for assignment of codes

It should be noted that government duty for correction of codes for individual entrepreneurs is not charged.

How to submit a document to the IFTS

The application to the IFTS is transmitted directly to the tax officer or sent by mail. For a personal visit, you need to grab an application and your passport. Acceptance of the application is certified by a certificate of the tax authority, signed and stamped.

Documents sent by post by registered mail with description attached. And you also don't have to worry about the certification of the document by a notary - it is not required when changing the codes.

The time for preparing certificates at the tax office is five days. After this period, you must personally appear at the IFTS, taking with you your passport and a receipt for receiving documents. With a positive decision, the entrepreneur receives in his hands:

• EGRIP record sheet;
• extract from the EGRIP.

Penalties and Sanctions Applied to IPs for Violations on Issues Related to Codes

An individual entrepreneur is obliged to report to the tax office about all changes in codes within three days from the start of work according to a new type of business activity. For exceeding this period, Law No. 149-FZ of 08.08.2001 provides for the issuance of a warning or a fine of 5 thousand rubles. However, according to the Decree of the Plenum of the Supreme Court No. 5 of May 24, 2005, a warning and a fine should be imposed on the individual entrepreneur within two months and three days from the start of work that meets the content of the new OKVED code.

Nevertheless, in addition to this fine, the tax inspectorate has quite enough other opportunities to punish an entrepreneur who conducts activities that are not listed in the Unified State Register of Individual Entrepreneurs (EGRIP).

What responsibility can come for choosing the wrong numbers

Tax officials may not like the fact that an individual entrepreneur does not submit a UTII declaration according to the code entered in the application, although such work is not carried out by him (for example, retail trade). For such a “violation”, an entrepreneur can be fined (Article 119 of the Tax Code of the Russian Federation) and at the same time block the account.

An entrepreneur can also be fined for not submitting zero declarations for types of work that fall under tax benefits. Even if an entrepreneur does not conduct any work on such types, but they are recorded in his registration documents, then it is better to play it safe and file zero declarations.

In the case when an entrepreneur carries out a type of work that is not registered in a single register, and at the same time acts on common system taxation (OSNO), then the tax inspectorate has the right to punish such an individual entrepreneur by refusing to provide him with a professional deduction for personal income tax.

And if an entrepreneur works on a “simplified”, then in this case he may be refused to classify benefits as an unregistered type of activity. The latter leads to punishment for not drawing up a declaration in the form of 3-NDFL, which is not submitted under the STS. And it will also be necessary to accrue personal income tax and pay for income not 6%, but 13%.

Directory of codes for which small businesses operate

Entrepreneurs often doubt whether they have chosen the right code for their activities. Below is a list of the most common OKVEDs for small businesses.

List of OKVEDs for trading outside the store and via the Internet

For online trading, you can take one of the following codes:

• other retail trade outside shops, stalls, markets - 47.99;
• retail trade by mail, direct sales activities involving sales agents with delivery service - 47.91.1;
• retail trade carried out directly with the help of the Internet information and communication network - 47.91.2;
• retail trade through Internet auctions - 47.91.3;
• retail trade carried out directly with the help of television, radio, telephone - 47.91.4;
• activities related to the use computer science and information technologies, other - 62.09.

When choosing a code, be sure to check whether this type of activity is allowed under your taxation system.

Table: what code to indicate when selling non-residential real estate and renting out premises

OKVED registration for an advertising agency

• advertising activities - 73.1;
• market research and study public opinion - 73.2.

In the first case, there is a division into 2 categories:

• 73.11 - activities of an advertising agency, including all types of services in the field of advertising and marketing (if there is a subcontract), carrying out various promotions and events marketing research and work to attract new consumers;
• 73.12 - representation of the client in the media, including the implementation of advertising in the media through the sale of time and space for the publication of previously approved advertising materials.
• OKVED code 73.2 is also divided into 2 subcategories, each of which is responsible for a specific service:
• 73.20.1 - analysis and study of market conditions, identification of potential competitors, their strengths and weaknesses, establishing expert opinion regarding the potential of a particular industry, possible profits and losses;
• 73.20.2 - study of public opinion, clarification of attitudes potential clients to a specific IP, its activities, type of products and services offered.

Table: list of codes for the provision of transport services and freight

An unmistakable choice of activities is the first step of an individual entrepreneur on the path to success. In order not to create unnecessary problems for yourself in the future, wasting precious time and money in vain, it is necessary to have a clear idea about the registration of activities, the possibility of changing, eliminating and adding them.

• 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 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 section involves the assembly of integral structures from constituent components, produced in-house 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 drinks 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)

must correspond to the digital codes of the OKVED classifier and have at least four characters.

Classifier OKVED-2

The OKVED classifier or reference book is a special document developed by Rosstandart. Until 2017, three editions of the classifier were in force at once, which sometimes led to errors in the selection of OKVED codes and refusal to state registration IP. From the middle of 2016 for registration of individual entrepreneurs and legal entities the classifier OKVED-2 or OK 029-2014 (NACE rev. 2) is used, approved by the Order of Rosstandart dated January 31, 2014 N 14-st.

Use only current edition classifier from reliable sources! If you indicate the type of activity according to OKVED from the inactive version of OKVED, you will receive a refusal to register an individual entrepreneur.

OKVED-2 consists of 21 sections with a letter designation of the Latin alphabet. Each section is subdivided into a class, subclass, group, subgroup, and species. In the application for registration of an individual entrepreneur, the digital code according to OKVED must be four-, five- or six-digit. Consider, for example, how to choose an IP type of activity.

Suppose a future entrepreneur wants to set up a stall for the manufacture and sale of fast food. In the classifier, this line of business has a group code of 56.10 and the characteristic “Restaurant activities and food delivery services”.

The group with OKVED code 56.10 includes a subgroup with code 56.10.2 (Activities for the preparation and / or sale of food ready for direct consumption on the spot, from vehicles or mobile shops), and it, in turn, includes a code of the form 56.10 .24 "Activities of market stalls and food preparation stalls".

If you indicate in the application the OKVED code for individual entrepreneurs of four characters (56.10), then it will be possible to deal with other types included in this group:

• 56.10.1: Activities of restaurants and cafes with a full restaurant service, cafeterias, restaurants fast food and self-service
• 56.10.3: Activities of restaurants and bars to provide meals in railway dining cars and on ships.

If you enter in the P21001 application only the type of activity with the code 10/56/24, then you will not be able to open a summer cafe or restaurant using it until you report the new code to the tax office. Excessive detail is not needed here, therefore, we recommend that the type of activity of the individual entrepreneur be indicated in the format of a four-digit code.

Please note that some areas of business are not available to an individual entrepreneur. For example, in order to sell strong alcohol, open a pawnshop, engage in microfinance or insurance activities, you need to register commercial organization(LLC or JSC).

How many OKVED codes can be selected

When registering an individual entrepreneur, the types of activities that are included in the application P21001 are not limited. Sheet "A" fits 57 codes, but if this is not enough for you, then you can fill out the second and third sheets "A". Typically, applicants indicate 10-20 codes to describe related lines of business.

By itself, indicating a set of codes when registering an IP does not affect anything. It is not necessary in reality to carry out all the chosen directions, submit separate reports or pay more taxes. But just in case, trying to enter as many OKVED codes as possible also does not make much sense. Later, an individual entrepreneur can always add activities by submitting a special form P24001.

One of the OKVED codes, according to which the maximum income is supposed to be received, must be selected as the main one. The main code is important when choosing a tariff for employee injury insurance. The higher the risk of injury at work or occupational disease the higher the rate of contributions established by law.

Certain types of activities must be licensed, i.e. obtain a mandatory permit to engage in them. If the licensed type of activity is in the codes you have chosen, this does not mean that you need to immediately issue a license. You will need it only when you really start this business.

How to choose an OKVED code

When ordering IP registration services, professional registrars will select the codes for you. But if you are willing to spend a little time and effort, then it is not necessary to contact lawyers.

Application P21001 is an easy-to-fill document, it only needs to indicate the passport details of the future entrepreneur and business line. The OKVED classifier is freely available in legal reference systems, in free services for the preparation of registration documents, and other sources. The main thing is to pay attention to the fact that the OKVED reference book you found is approved by the order of Rosstandart dated January 31, 2014 N 14-st.

Some sources have a built-in classifier search form, but you can also use the regular page search. Enter the word you are interested in in the search box and study the search results.

For example, you want to open a store, so you need to enter a request. Then, from the options provided, choose only those that are suitable for your activity. And you can do it differently - open section G (Wholesale and retail trade) and already inside it go to the groups of codes that interest you.

Collections of codes by type of business

We analyzed which types of activities are most often chosen by novice entrepreneurs. Usually it is retail trade, transportation, various kinds of services, agency activities, beauty salons. It is also popular with individual entrepreneurs and activities on the Internet: infobusiness, website development, electronic commerce. All these areas of business do not require significant financial costs at the start and attract more employees.

To help you choose codes, we have compiled a selection of the most popular types of activities for entrepreneurs. The codes are indicated in accordance with the OKVED-2 classifier.

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 2019

Download OKVED 2 in different formats:

• Download

• Download

Differences between new and old OKVED 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, internal or foreign trade she is doing. 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 respond to frequently asked 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 is maintained here existing firms in the country);
• 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 detailed description 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 types of OKVED for your 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 activity, 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 incompatible with your activity, you risk 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 types 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 retail products.

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 direction of business can bring some kind of danger to your employees, then in accordance with the probability of occurrence 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 registered in the IP register big number sections of codes, then in this case this may affect the tariff not 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 species activities. 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 social protection 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 according to 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 would like to include them in more, then the law does not prohibit it;
• 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 narrow specialization 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 must be taken into account that new system paying taxes 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 it should be under the simplified tax system, but all 13%, as it should be paid to an individual for income.