Which okved classifier to use in the year. All-Russian classifier of types of economic activity and principles of codification

03 May

Hello! In this article you will find new OKVED codes 2 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.

Download OKVED 2 in different formats:

• Download

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

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

OKVED performs the following functions:

• Separation of types of permitted activities;
• Encoding the names of the sphere (this is necessary for convenience: you don’t need to write/type long sentences every time, you can use a set of numbers);
• 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 (individual entrepreneur, etc.);
• Type of property;
• The structure of economic entities (in terms of subordination to higher departments).

At the same time, OKVED does not make it possible to find out whether this company is commercial or not, internal or foreign trade she is studying. The entire database of available codes is contained in the edition of the classifier called OKVED-2. Sometimes it is also called OKVED-2014 or OK 029-2014.

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

OKVED codes can be seen quite often in everyday life.

They are found in:

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

The code consists of a sequence of 6 digits, each subsequent one specifies the previous one. 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 types of activities);
• ХХ.Х – subcategory of a class or subclass (a narrower concept);
• XX.XX – group of type of activity;
• 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 office 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 growing, 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 have the right to take an additional form and indicate the missing types on it.

An individual entrepreneur has the right to choose types of OKVED for your individual entrepreneur from a wide range.

Most individual entrepreneurs are registered in the following industries:

• Providing consultations (for example, providing services in the field of commerce - OKVED 70.22);
• Internet designer services (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 advertising agency);
• (class 68.20.1 is required for those who rent out 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);
• Computer repair (class 95.11 is associated with the repair of computers, ATMs, and automatic machines);
• (OKVED 2 with coding 63.11 allows you to provide services for posting information);
• (class 52.63 allows trade outside a store);
• (OKVED 51.61.2 opens up opportunities for trading via the Internet);
• Astrology (code 96.09).

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

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

If you want to expand the boundaries of your business and engage in additional activities, this will need to be previously agreed with the tax service. You will need to submit an application to supplement the existing codes.

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 code section that is not comparable to your business, you risk own business, since there will be no tax breaks in your favor.

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

Using the Unified Agricultural Tax, you cannot engage in activities not related to agriculture and fishing. The list of destinations is very limited patent system and simplified.

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

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

• Installation of windows and others.

The simplified tax system gives the right to operate:

OKVED codes for UTII include the following areas:

• Activities of a plumber;
• Transport services;
• Commission shop;
• OKVED for retail trade in products.

The choice of one or another section of OKVED affects the amount of contributions to insurance funds. The quantity itself is not taken into account when calculating the contribution amount. 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 have to pay. That is, if the chosen line of business may bring some danger to your employees, then the fund determines the contribution amount in accordance with the likelihood of accidents occurring.

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

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

This process involves choosing a tariff and setting the amount of contributions. This rule applies only to legal entities. The individual entrepreneur needs to confirm the codes only if the main section is changed.

If you do not submit the information on time, 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 register of individual entrepreneurs big number sections of codes, then in this case this may affect the tariff not for the better.

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

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

There are also types of activities that will require additional information from you.

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

• Companies related to;
• 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. This is why it is so important to choose the right OKVED codes.

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

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

Taking into account the main and additional codes, consider the following:

• Select from the sections presented the one that matches the description of 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 individual entrepreneur and changing the type of activity, it is not allowed to indicate codes with two or three digits. You should choose the most detailed OKVED. Only the first 4 digits are allowed;
• You are not limited in the choice of encodings. You can indicate at least everything from the list. But you need to choose one main one. Income from it must be at least 60% of the company's revenue.

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

The process of changing the OKVED code looks like this:

• At 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 OKVEDs that you will no longer use, and those that will become new to you (in some regions this statement must first be notarized);
• If you submit your application in person, you will be given a certificate of final registration of codes within 5 working days;
• If a representative prepared the form for you, then tax authority will send a letter to your address within 10 days;
• Initially, when submitting documents using postal services, you need to have them certified by a notary;
• Once you have received an extract from the register, your new activity is legally binding.

Changes to OKVED for a company must be made once a year. This is usually done in the first month. For this process, this process is more difficult than for individual entrepreneurs.

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

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

• You can only specify one main code. If you want to indicate them in more, then the law does not prohibit this;
• Don't write code just for the sake of thinking that you might end up 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 tax system, find out whether you can choose one or another code. The discrepancy between the OKVED section and the tax system will not allow you to pursue your chosen field;
• Do not forget to report the changes made to the insurance fund if your business has hired employees.

If you have not made changes to sections, the following consequences may occur:

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

If you have several areas of activity indicated in your OKVED, but in the declaration you do not report on all of them, tax service A very natural question will arise 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.

It also happens that an entrepreneur cannot find his line of activity among the types of OKVED. This means that you want to indicate the narrow specialization of your business.

This is not necessary. You can choose any class, including several types, which will not contradict your type of activity, and if your business expands, you will already have existing codes.

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

But the absence of OKVED can cause problems when:

• Desire to engage in an activity that requires a license. In this case, you will definitely need to add a new class;
• Transition to another tax regime. It must be taken into account that new system paying taxes may not allow you to engage in the chosen field;
• Expanding business outside the country. Then you urgently need to make changes to the registry;
• Lending. The bank will not issue if the required types of OKVED are not available.

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

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

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

If an entrepreneur has received income using a code not specified in the register and is on the simplified tax system, he may also face difficulties. In this case, the tax office will require you to pay not 6% of the profit, as required under the simplified tax system, but the entire 13%, as an individual is required to pay for income.

OKVED is an all-Russian classifier of types of economic activity, in which each of these types is assigned a specific digital code. For example, “Taxi activity” has code 49.32. OKVED codes are indicated in the application for registration of an individual entrepreneur or LLC, so you need to know how to choose the right code for your intended activity.

To register individual entrepreneurs and LLCs from July 11, 2016, only the OK 029-2014 classifier () is used. Specifying codes according to the OKVED 1 classifier will lead to refusal of registration!

OKVED is a complex list that groups codes for types of economic activity by section, class, subclass, group, subgroup and type. Let's take as an example the OKVED code 47.78.61:

OKVED codes consisting of at least 4 digits are entered into the application for state registration, i.e. at the group level. In our example, we could limit ourselves to specifying code 47.78, which allows retail trade not only in fuel, but also in souvenirs, glasses, cameras and other specialized assortments included in this group. If you indicate the 6-digit code 47.78.61, then you will only be able to sell fuel, and you will need to report the new product line to the tax office.

You don’t have to understand this hierarchy in such detail; you can select OKVED codes through ours or go to the page by type of business.

When registering an individual entrepreneur or LLC, you can indicate not only those codes that you immediately plan to work with, but also codes for types of activities for the future. Suppose you are now opening a store, but in the future you would like to also engage in transportation, which means you can immediately enter the retail trade and transportation codes in the registration application. One of the OKVED codes by which you expect to receive maximum income, select as primary.

The main activity is great importance for calculating insurance premiums to the Social Insurance Fund for your employees. The more dangerous or traumatic the activity, the higher the premium rate will be.

The number of codes that you can enter on sheet A during registration is not limited by law. If you are missing one sheet A (for 57 codes), then you can fill out additional sheets. Just pay attention to the fact that the main OKVED code must be indicated only once - on the first sheet A, therefore there will be 56 codes on additional sheets. A large number of codes specified during registration does not oblige you to conduct activities using them and does not affect the tax burden.

There are two difficulties here:

How to change OKVED codes if, after registering an individual entrepreneur or LLC, you decide to engage in activities whose codes you did not immediately indicate in the application? Within three days after the start new activity Submit an application to your tax office:

• according to form P24001 - for individual entrepreneurs;
• in form - for organizations, if the new kind activities does not change the Charter;
• in form - for organizations, if a new type of activity changes the Charter (in this case, you will have to pay a state fee for changing the Charter - 800 rubles).

With the same statements, you can delete codes for which you do not operate.

For failure to submit, late submission or submission false information about the types of activities the taxpayer may be involved in administrative responsibility according to Art. 14.25 Code of Administrative Offenses of the Russian Federation (fine up to 5,000 rubles).

From the beginning of 2019, companies need to use the OKVED-2 code classifier, which provides a detailed breakdown of codes by type of activity. Violation and use of outdated codes may result in a fine. A code book will be needed to complete registration; each type of activity is assigned its own code. Are there any changes in 2019 and what does this mean for business, is it necessary to make changes to documents and what to write in declarations? We'll tell you in our article.

Each type of economic activity has its own code. Codes with explanations are posted in the All-Russian Classifier of Types of Economic Activities (OKVED). After registering an individual entrepreneur or LLC, information about their types of activities enters the Unified State Register of Individual Entrepreneurs (or legal entities) and is stored there in the form of codes.

An enterprise is not obliged to operate in all types of activities about which it notified the tax authority upon registration. But if a business opens a new direction that is not listed among its OKVED codes, it is necessary to submit a notification application to the tax authorities. The submission deadline is no later than three working days after the start of work on a new type of activity.

You can choose a virtually unlimited number of codes, but we recommend not specifying more than 30. In addition, some activities require special permission or license. For example, production alcoholic products and provision of medical services.

• Current OKVED companies indicate in the accounting and tax reporting: in all calculations and declarations.
• OKVED codes are needed to receive tax benefits. For example, regions establish a list of activities in which individual entrepreneurs can go on tax holidays and not pay taxes for two years. Vacations are available only to entrepreneurs using the simplified tax system or a patent.
• Based on OKVED codes, the rate of contributions for injuries is established. The main code, which is recognized as such upon registration, determines the contribution rate. The main type of activity must be confirmed annually with the Social Insurance Fund. The main activity is the one that generates the most income.

Until the beginning of 2014, the country had only one Classifier of Activities. On February 1, 2014, the second edition of OKVED came into force. The second edition was in effect on par with the first until the end of 2016.

Each entrepreneur when registering an individual entrepreneur or legal entity encounters 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 certain type activities 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;
• allow you to determine the possibility of work individual entrepreneur or a legal entity under a particular tax regime, identify the need for it 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

Dear readers! The materials on the site are devoted to standard methods of solving tax and legal issues, but each case is unique.

If you want to know how to solve your specific issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

• 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, for example 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 the basic processing or treatment of waste, which is classified in section E (water supply; sewerage, organization of waste collection and disposal, 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, the production of silver from film waste is considered production 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; 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, 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 activities classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• preparation food products for immediate consumption on premises, classified in group 56 (activities of enterprises Catering and bars)
• beneficiation 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
• solid waste sorting
• 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)