How to find out a new okved. All-Russian classifier of types of economic activity and principles of codification

The state enshrines the right to entrepreneurial and other economic activities in Article 34 of the Constitution of the Russian Federation. Citizens and organizations choose their own direction entrepreneurial activity. In the registration form, using codes, the main, additional and other types of activity are indicated.

OKVED ( All-Russian classifier species economic activity) contains codes for economic sectors. In 2018, OK 029–2014, or OKVED 2, is in force. In the classifier, economic areas such as manufacturing, agriculture, construction, real estate transactions and others are represented by codes. The encoding is adopted in statistics to reflect information about each economic unit and is used for management purposes.

A business representative, indicating the economic sectors in the registration form, becomes a participant in the process of systematization and collection of information by classes and codes.

The class is characterized common features, and grouping into classes occurs on the basis of a single methodological approach. Classification allows:

• collect statistical indicators every business representative;
• present indicators by economic sector and tax regime;
• summarize information at the state level and by region.

The classifier contains 21 sections. Each section corresponds to a type of economy. Each species is divided into classes.

Entries in the classifier are indicated by codes with interpretation. Deciphering the codes is aimed at ensuring that each user of OKVED 2 understands the areas of economics and accurately indicates the code of their business. The number of numbers determines the structural affiliation and specifics of the business. For example, the main activity 68.20 “Rent and management of own or leased real estate” belongs to subclass 68.2 “Rent and management of own or leased real estate”. Subclass 68.2 is included in Class 68, Real Estate Transactions. Group 68.20 includes the following codes:

• 68.20.1 rental and management of own or leased residential real estate;
• 68.20.2 rental and management of own or leased non-residential real estate.

The designation of the code structure is given in the table.

Compared to OKVED 2001, the OKVED 2 classifier contains more sections and nuances of division into types and classes. Decoding the codes takes into account current areas of the economy and reflects the specifics of entrepreneurial activity. For example, if an entrepreneur indicates code 68.20.1, then we are talking about renting residential real estate.

In the registration form, it is enough to indicate a four-digit code XX.XX without decoding.

Information about codes according to the All-Russian Classifier of Types of Economic Activities

Codes with decoding using the example of section L of OKVED 2 are presented in the photo gallery.

Purchase and sale of own real estate rental and management of own or leased real estate activities of real estate agencies for a fee or on a contractual basis management of real estate for a fee or on a contractual basis

Sections of OKVED 2 with codes and interpretation can be found.

A formal approach to specifying codes leads to difficulties in obtaining permits.

For example, in registration form the main code is 47.73 Retail trade of medicines in specialized stores(pharmacies). A decision is made to obtain a production license medicines. The production of medicines, OKVED code 21.20, is a licensed activity (Federal Law No. 99-FZ of May 4, 2011). The licensing authority will refuse a license if code 21.20 is missing.

Entrepreneurs enjoy tax preferences according to the main OKVED code.

Entrepreneurs on the simplified taxation system (STS), by decision of local authorities, are given a zero rate if the OKVED codes correspond to production, social, scientific fields(Article 346.20 of the Tax Code of the Russian Federation).

How the codes and the choice of taxation mode are related can be seen in the example.

An entrepreneur plans to sell books. To trade books in the store, the code is 47.61. Code 47.91 applies to selling books online. Books are sold online using the simplified tax system. Selling books in a store is allowed under the simplified tax system and UTII (Unified Tax on Imputed Income).

Insurance premium rates depend on the main OKVED code specified during registration. The insurance fund determines the risk class and the amount of the contribution by code.

Eg, retail via the Internet, code 47.91, belongs to the first risk class, rate 0.2%. Extraction and enrichment of coal and anthracite, code 05.10, belongs to class 32, rate 8.1%.

To organizations and entrepreneurs on the simplified tax system with an income of up to 79 million rubles, whose main activity code according to OKVED refers to social sphere and production, in 2018 an insurance premium rate of 20% is applied. This applies in particular to entrepreneurs engaged in:

• production food products- OKVED 10 (10.1–10.9);
• clothing production - OKVED 14 (14.1–14.3);
• repair of machinery and equipment - OKVED 33 (33.1–33.2);
• fitness activities (“activities of fitness centers”) - OKVED 93.13, etc.

According to clause 6 of Article 427 of the Tax Code of the Russian Federation, a type of economic activity is recognized as the main type of economic activity, provided that the share of income from the sale of products and services provided is at least 70% of the total income.

You can find out whether your type of activity is classified as “preferential”.

In 2018, OKVED 2, or classifier OK 029–2014, is in force.

It was planned that OK 029–2014 would be applied from 01/01/2015. But the authorities tax service were not technically prepared for the transition to OK 029–2014. The effective date was postponed to 01/01/2016, and then to 01/01/2017. The Ministry of Justice of the Russian Federation on 06/16/2016 registered an order of the Federal Tax Service regarding the transition to OKVED 2. OKVED 2 came into force on 07/11/2016.

The order of the Federal Tax Service was registered with the Ministry of Justice of the Russian Federation on June 16, 2016

OKVED 2 replaced the 2001 classifier. Entrepreneurs and organizations registered before July 11, 2016 do not need to contact the tax office to replace the codes. Tax authorities will independently transfer all business entities to OKVED 2.

OKVED 2 is applied to individual entrepreneurs and organizations. The business registration procedure begins with the formulation of the type of activity. An accurate indication of the areas of business according to OKVED 2 allows you to get state support in the small business sector, reduce the burden of payments to the treasury, and obtain the necessary licenses.

Every entrepreneur, when registering an individual entrepreneur or legal entity, is faced with such a concept as OKVED codes. In our today’s publication, we will look at this concept, bring to the reader’s attention the 2019 OKVED codes broken down by type of activity, talk about what changes have occurred in this area, and offer an algorithm for independently selecting economic activity codes.

By order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014 No. 14-st, the All-Russian Classifier of Types of Economic Activities (OKVED 2) OK 029-2014 (NACE rev. 2) was adopted. OKVED is a list of codes related to a specific type of activity in the field of trade, provision of services, production, mining natural resources and so on.

From July 1, 2016, the previously valid OKVED ceased to be valid, giving way to the new classifier OKVED 2014 (OK 029-2014), which Rosstandart approved by its order No. 14-ST on January 31, 2014. But at that time, until December 31, 2015, the OKVED classifier of 2001 was in effect. All individuals who registered individual entrepreneurs and legal entities before July 11, 2016 must choose from this directory.

When registering an individual entrepreneur or legal entity from July 11, 2016, you must use OKVED 2. You can download OKVED 2019 codes with a breakdown by type of activity using this link:

The introduction of the new OKVED directory is dictated by the fact that business development goes beyond the scope of activities specified in the previous directory. The new OKVED 2 provides more precise and succinct names for types of business activities.

Tax services will independently recode your OKVED codes specified when registering an individual entrepreneur or when making changes. Next, organizations and individual entrepreneurs will only have to request an extract from the Unified State Register of Legal Entities (for legal entities) or from the Unified State Register of Individual Entrepreneurs (for individual entrepreneurs). The extracts will already contain codes in accordance with the OKVED OK 029-2014 reference book (NACE rev. 2).

You will need to check the compliance of the new codes with the types of economic activities carried out.

If you want to independently determine which OKVED code from the new OKVED OK 029-2014 reference book (NACE rev. 2) corresponds to your previously valid code, you need to go to the website of the Ministry of Economic Development of the Russian Federation using this link.

Then go to the “activities” section, select the subsection “All-Russian classifiers assigned to the Ministry of Economic Development of Russia”, and at the bottom of the page you will see transition keys.

Another option to find out new code OKVED - order an extract from the Unified State Register of Individual Entrepreneurs through the Federal Tax Service website. The received extract will indicate the new OKVED codes for 2019. This option has become relevant since January 2017.

OKVED codes solve the following problems:

• simplify the classification of activities and encode data about them;
• allow you to collect and structure statistical information for each type of business activity for further analysis;
• make it possible to determine the possibility of an individual entrepreneur or legal entity operating under a particular tax regime, to identify the need to obtain additional permits and pay various fees.

The 2019 OKVED classifier consists of sections divided into classes containing detailed explanations of each type of activity
Sections have letter codes of the Latin alphabet. Classifier entries may include explanations: what is the section - grouping - activity, what is included and what is not included.

The OKVED classifier for 2019 contains records of all groupings of types of economic activity, presented hierarchically. To identify groups, each classifier record has a code designation consisting of numbers (from two to six) with sequential method coding. Dots are placed between the second and third and between the fourth and fifth digits to indicate nesting levels and added to ensure compliance with code entries.

The structure of the classifier looks like this:

• XX - class;
• XX.X - subclass;
• XX.XX - group;
• XX.XX.X - subgroup;
• XX.XX.XX - view.

An individual entrepreneur or legal entity independently selects the appropriate OKVED code from the classifier in the process state registration. The number of codes is not limited. Moreover, new codes can be added at any time during further activities.

During the registration process of a legal entity or individual entrepreneur, it is necessary to indicate the type of activity indicated by at least 4 code characters. That is, it is allowed to indicate only a group of activities. Indication of only a class or subclass of activities is not allowed.

If you change the type of activity, it is necessary to change the OKVED codes. To do this, you must submit a corresponding application to the Federal Tax Service. We hope that the information presented on this page and OKVED 2019 codes broken down by type of activity will be useful to you.

The material has been edited in accordance with changes in legislation relevant as of 12/02/2019

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Obtaining the status of an individual entrepreneur in Russia is not difficult: the procedure consists of logical steps that can be done independently.

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

In order for government agencies to have an idea of ​​what an individual entrepreneur does, they need to obtain information about the directions in which the business will operate. The unification of this information is OKVED-2 (All-Russian Classifier of Types of Economic Activities). Thus, two auto repair shops may differ significantly in the class of craftsmen and the list of services, but for government agencies both of them will be business entities operating under code 45.20.

When you first get acquainted with OKVED 2, it may seem that the classifier is difficult to master: 21 sections, each of which has sections, and then further subsections. How to choose OKVED codes for individual entrepreneurs 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 indicating code 45.20, an 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 select your OKVED codes using ours, just enter into it keyword, for example, “trade”, and you will receive several dozen codes with a description of the activity of each code.

Secondly, in general, the types of activities in OKVED are arranged logically, so an entrepreneur, as a rule, only needs 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 areas are really challenging. In these cases, you can use decryption for individual entrepreneurs. So, if a future individual entrepreneur plans to work in the information business, then the list of codes will include 58.11 “Publishing books”, 58.19 “Other types of publishing activities”, 63.91 “Activities of information agencies”.

Thirdly, individual entrepreneurs are not forced to choose just one code. The applicant can enter as many OKVED codes into the application for business registration as he deems necessary. Sheet A of application P21001, where you need to enter codes, will include 57 codes. If this seems insufficient 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.

Well, and most importantly - all our users, if they have difficulties in selecting OKVED codes, can receive free consultation professional registrars.

When specifying codes from OKVED, select those types of activities that you actually plan to engage in. An excessively long list of codes “in reserve” may lead to unpleasant consequences it is necessary to attach to the registration documents a certificate of no criminal record (if the OKVED code involves working with children, in medicine or the social sphere).

You also need to be careful with the main code: novice individual entrepreneurs pay in rubles for their own inattention. The fact is that the code of the main type of activity for individual entrepreneurs in 2019 affects the amount of insurance for employees against accidents and occupational diseases. Contributions under this article are calculated depending on the main type of activity, and if the individual entrepreneur selected a risky or professionally hazardous activity from OKVED, then insurance premiums he pays high rates for workers. This is an offensive situation if the entrepreneur does not receive his main income from this type of activity.

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 individual entrepreneurs. This is quite easy to do. First, you need to open the OKVED 2019 codes with decoding for individual entrepreneurs and select the code that most accurately matches the type of activity. Then you can start filling out an application to add a new code using the form. OKVED codes added to the Unified State Register of Entrepreneurs are indicated on page 1 of sheet E.

If it is assumed that the new kind activities 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 individual entrepreneurs, OKVED codes are indicated in no less than a four-digit format.

When submitting through an intermediary, the completed application must be certified by a notary. A state fee for adding types of activities is not required from an individual entrepreneur, so immediately after the notary you can send a representative to the “native” Federal Tax Service. The option of postal forwarding can also be considered, but in this case it is necessary to make an inventory of the attachment.

The same form 24001 is also used to exclude 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 Unified State Register of Individual Entrepreneurs.

When visiting the Federal Tax Service in person, notarization 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 a tax inspector. Additionally, you must have a certificate of registration of individual entrepreneurs and a civil passport with you.

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with selecting codes still arise, then you can get a free consultation on OKVED, but for a complete picture, including familiarization with the risks associated with choosing codes, we recommend that you read this article to the end.

OKVED codes are statistical information intended to report government agencies what exactly the new business entity plans to do. The codes are indicated according to a special document - the All-Russian Classifier of Types of Economic Activities, which gave the name to the abbreviation “OKVED”.

In 2019, only one edition of the classifier is in force - OKVED-2 (another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of the OKVED-1 editions (another name is OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) have become invalid since January 1, 2017.

If the applicant enters the codes of the wrong Classifier into the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. The documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, their full list we provided in the article.

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letter designations from A to U. This is what the structure of OKVED 2 sections looks like:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Providing electricity, gas and steam; air conditioning
• Section E. Water supply; water disposal, organization of waste collection and disposal, pollution control activities
• Section G. Wholesale and retail trade; repair of vehicles and motorcycles
• Section I. Activities of hotels and catering establishments
• Section L. Real estate activities
• Section M. Professional, scientific and technical activities
• Section N. Administrative activities and related additional services
• Section O. Public Administration and Military Security; social Security
• Section Q. Health and Social Services Activities
• Section R. Activities in the field of culture, sports, leisure and entertainment
• Section T. Activities of Households as Employers; undifferentiated activities of private households in the production of goods and provision of services for their own consumption
• Section U. Activities of extraterritorial organizations and bodies

Letter names of sections are not used in the formation of OKVED codes. The code is classified within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - group;

**.**.*- subgroup;

**.**.** - view.

Here is an example of OKVED 2 code from section A “Agriculture, forestry, hunting, fishing and fish farming”:

• Class 01 - Crop and livestock farming, hunting and the provision of related services in these areas;
• Subclass 01.1 - Growing of annual crops;
• Group 01.13 - Growing vegetables, melons, root and tuber crops, mushrooms and truffles;
• Subgroup 01.13.3 - Growing table root and tuber crops with high content starch or inulin;
• View 01.13.31- Growing potatoes.

Such detailed code details (up to six digits inclusive) are not required to be indicated in the application. It is enough to enter the OKVED code within 4 digits, that is, only up to the type of activity group. If you specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types automatically fall into it, so they do not have to be specified separately or supplemented later.

Example:

• Group 01.13 “Growing of vegetables, melons, root and tuber crops, mushrooms and truffles” includes:
• 01.13.1: Growing vegetables;
• 01.13.2: Growing melons;
• 01.13.3: Growing table root and tuber crops with a high content of starch or inulin;
• 01.13.4: Growing vegetable seeds, with the exception of sugar beet seeds;
• 01.13.5: Growing sugar beets and sugar beet seeds;
• 01.13.6: Growing mushrooms and truffles;
• 01.13.9: Growing vegetables not included in other groups.

If you indicated the OKVED code 01.13, then, for example, growing vegetables and growing mushrooms and truffles are included in this group, so it is not necessary to indicate them separately as 01.13.1 and 01.13.6, it is enough to limit yourself to the code 01.13.

The applicant’s idea of ​​the proposed activity codes does not always coincide with the logic of the structure of the OKVED classifier. For example, it is clear when we're talking about on activities related to the rental of apartments and offices. The following OKVED codes are suitable:

• 68.20 Rent and management of own or leased real estate
• 68.20.1 Rent and management of own or leased residential real estate
• 68.20.2 Rent and management of own or leased non-residential real estate

Also, quite logically, activities related to trade or the provision of taxi services are structured. But, for example, a designer associated with Internet advertising can work under the following OKVED codes:

• 18.12 Other types of printing activities
• 74.20 Activities in the field of photography
• 62.09 Activities related to the use of computer technology and information technologies, other
• 73.11 Activities of advertising agencies
• 73.12 Representation in the media
• 90.03 Activities in the field of artistic creativity
• 90.01 Performing arts activities
• 62.01 Computer software development

As much as you like, it is not forbidden to include at least the entire classifier in the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, you can enter 57 codes, but there can be several such sheets, in this case the main type of activity is entered only once, on the first sheet.

Please note that if the OKVED code you have chosen relates to the field of education, upbringing and development of children, medical care, social protection and social services, children's and youth sports, as well as culture and art with the participation of minors, then you will need to attach a certificate of registration to the application for registration absence of a criminal record (clause 1(k) of article 22.1 of law No. 129-FZ). The document is submitted upon an interdepartmental request, but in order not to delay the registration process, you can, after checking with the registration inspection about this possibility, request a certificate in advance.

The law specifies this requirement only for individuals(that is, individual entrepreneur), but when registering an LLC such a certificate is not required.

As such, there is no liability for activities not in accordance with OKVED. AND arbitrage practice, and letters from the Ministry of Finance confirm that the entrepreneur is not subject to liability for carrying out activities not specified in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

At the same time, if you conduct activities using an OKVED code that is not registered or was not entered later, you may be subject to administrative responsibility in the amount of up to 5,000 rubles under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for “...failure to submit, or untimely submission, or submission false information O legal entity or about individual entrepreneur" OKVED codes are included in the list of such mandatory information in Art. 5 (5) of Law No. 129-FZ of 08/08/01, so you will need to hurry to make changes within three days after the start of activities under the new code.

But here you need to be careful. The fact is that the calculation of contributions for workers for insurance against accidents at work and occupational diseases occurs according to the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the insurance premium rate.

Before April 15 of the year following the reporting year, employers must submit to the Social Insurance Fund documents confirming the main type of activity, in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 of January 31, 2006. Organizations submit such confirmation annually, and individual entrepreneurs - employers only if they have changed their main type of activity. The main type of activity is considered to be the type of activity from which the income received is higher in comparison with the income from other activities for the previous year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities specified by the policyholder, and this is where excessively specified OKVED codes can turn out to be very inappropriate.

All special, or preferential, tax regimes (USN, UTII, Unified Agricultural Tax, PSN) have restrictions on the type of activity if you intend to engage in certain types activities, and at the same time choose a mode in which such activities are not provided, then a conflict of interests occurs here. It will be necessary to change either the tax regime or the desired OKVED. To avoid getting into such a situation, we recommend that you consult with experts in advance on the issue of choosing an appropriate taxation system.

For organizations, the procedure for notifying about changes in OKVED codes will depend on whether the relevant types of activities are indicated in the Charter. Please note that if the list of types of activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to make changes to the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not come close to the types of activities already specified in the Charter (for example, production is indicated, and you decide to engage in trade), and phrases about other types of activities that do not contradict the law are not spelled out in it, then use In this case, you will have to You must also pay a state fee of 800 rubles.

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This section includes:

The 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 defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification 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 production 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 include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing, it is not considered part of manufacturing. The primary purpose of these activities is basic waste treatment or treatment, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in 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. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Recycling means the following types activities involved in production and defined in this classifier:

Processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;

Pasteurization of milk and bottling, see 10.51;

Leather dressing, see 15.11;

Sawing and planing of wood; impregnation of wood, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

Production of ready-to-use concrete mixtures, see 23.63;

Electroplating, metallization and heat treatment metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.

These include:

Logging classified under Section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

Preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars);

Processing of ores and other minerals, classified in section B (MINERAL MINING);

Construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION);

Activities related to the breakdown of large consignments of goods into small groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic drinks or chemicals;

Sorting of solid waste;

Mixing paints according to customer's order;

Metal cutting according to customer's order;

Explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)