OKVED classifier with interpretation consultant plus. All-Russian classifier of types of economic activity and principles of codification

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 free consultation according to OKVED, but for a complete picture, including familiarization with the risks associated with the choice of codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information intended to report government agencies what exactly the new subject plans to do entrepreneurial activity. 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, there is only one edition of the classifier - 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.

OKVED structure

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:

OKVED sections:

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.

Examples of selecting OKVED codes depending on the chosen field of activity

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 are suitable here OKVED codes:

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

How many OKVED codes can be indicated in the application?

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 stipulates this requirement only for individuals (that is, individual entrepreneurs), and when registering an LLC such a certificate is not required.

Responsibility for conducting activities not in accordance with OKVED

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 total up to 5,000 rubles according to Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for “...failure to submit, or untimely submission, or submission false information about a legal entity or an 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.

Main activity according to OKVED

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.

How are tax regimes and OKVED codes related?

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 of activities, and at the same time choose a regime in which such activities are not provided for, then there is a conflict of interest 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.

A short minimum you need to know about OKVED

OKVED codes are a statistical designation of the code of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
You must indicate at least one activity code in your application, maximum amount OKVED codes are theoretically unlimited.
There is no point in indicating as many codes as possible in the application (just in case), because... When registering an individual entrepreneur, among them there may be those for whose management it is necessary, in addition to the usual package of documents, to present a certificate of no criminal record.
If you have chosen a special tax regime, then when choosing OKVED codes you must take into account restrictions on the types of activities in this regime.
If there are employees, the main type of activity must be confirmed with the Social Insurance Fund before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because The rates of insurance premiums for employees depend on this.
There is no liability for activities not according to the specified OKVED codes, but for untimely (within three days) notification of a change in codes, penalties may be imposed administrative penalty up to 5 thousand rubles.
If you or your counterparty do not have the appropriate OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.

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OKVED stands for All-Russian Classifier of Types of Economic Activities. Codes are a sequence of numbers characterizing the type of economic activity.

The presence of codes allows you to collect statistical data and analyze economic processes.

The digital sequence is taken from the All-Russian Classifier OK 029-2001 (NACE rev. 1).

The scope of activity is determined by the section number; the materials used in the work are transferred by subsection numbers.

OKVED codes do not characterize the legal form of an enterprise, the territory in which it operates, and the direction of activity (commercial or other).

Important: There are other editions of the classifier OK 029-2007 and OK 029-2014. However, the codes for state registration cannot be taken from these sources. To prevent disputes with the tax office, you need to use the OK 029-2001 classifier (NACE rev. 1). It's confirmedby letter of the Federal Tax Service No. CHD-6-6/671@ Andletter from the Federal Tax Service and the Ministry of Finance No. CHD-6-6/488@ .

Edition OK 029-2001 will be valid until January 1, 2017 by order of Rosstandart No. 1745-st. From the beginning of 2017 this classification will be abolished.

According to information, on this moment, entrepreneurs will not need to independently select new codes. Changes in state registers will be carried out by the tax service.

The numbers consistently report:

field of activity;
features of the production process or provision of services;
raw material base and materials used.

The type of activity is determined by the entrepreneur or founder himself (in the case of an LLC, this may be). The corresponding OKVED code is selected for it.

Although the main activity of an enterprise can be only one, the number of additional ones is not limited. They should also be designated in accordance with the classifier.

Algorithm for selecting OKVED code

You must contact the classifier before starting the registration procedure. The type of activity is correlated with the most appropriate name. All types of activities listed in the classifier are divided into 17 sections.

Each of them is designated by one of the letters of the Latin alphabet (from A to Q). Each section has subsections, also designated in Latin letters. When forming the code, letters are not used.

The code selection procedure is the following algorithm:

determination of industry focus;
search for the corresponding section in the classifier;
clarification to subsection;
the group is being specified;
registration of selected codes in the tax service and statistical authorities.

The total length of the code should be at least four characters. Sometimes in the definition of subsections it is not possible to find the exact wording for your type of activity. Then you should take the heading “Other services” from the section.

Important: To make the code easier to read, class and subclass numbers, groups and subgroups are separated by a dot.

How to choose an OKVED code using an example

To understand the principle of selecting OKVED codes, you should refer to specific example. The entrepreneur decided to start growing berries. How can he correlate the type of activity with the classifier?

The field of activity in this case is agriculture. This corresponds to class number 01, which is called “Agriculture, hunting and the provision of services in these areas.” The first two digits of the code indicating the class are 01.
Subclasses follow. Classification 01.1 indicates crop production, 01.2 indicates livestock production, 01.3 indicates mixed type farms. The entrepreneur chooses crop production, the code becomes 01.1.
Now the type of activity is specified to the group. For growing fruits and crops, code 01.13 is used.
In this case, the type of activity appears in the subgroup “Growing of other fruits and nuts.” Another digit is added and it turns out 01.13.2.

To specify the type of activity before growing berries, it remains to add type number 1 to the subgroup from the previous paragraph. Thus, the code takes the form 01.13.21.

When filling out an application, such details of the type of activity are not required. It is enough to characterize the work being performed only up to the group, which means indicating the OKVED codes with a decoding for individual entrepreneurs of 4 digits in length. This will eliminate the need to subsequently supplement the list with other subgroups and activities, since they are automatically included under the group number.

An example of selecting an OKVED code for the provision of realtor services

Another entrepreneur wants to open a real estate agency and provide intermediary services in finding housing.

In accordance with the field of activity, section K “Real estate transactions” is selected.
When the classes are open, you can see that the realtor's services are code 70.
Subclasses follow. Of those listed, point 3, related to intermediary services, is closest. The code becomes 70.3.
The next clarification is the group. Since mediation cannot be called real estate management (which is stipulated in paragraph 2), paragraph 1 “Activities of agencies...” is taken. It turns out 70.31.
Subgroup will be number 1 - provision of intermediary services. The result is 70.31.1.
The final clarification is the type of activity. Since the entrepreneur plans to work with residential premises, he selects item number 1. The result is OKVED code 70.31.11, which will need to be indicated in the registration application.

What difficulties may arise during selection?

When searching for a code characterizing the type of activity, difficulties may arise:

the appropriate code is not in the list;
the type of activity cannot be fully detailed with one code.

In the first case in the subgroup required type there is no activity. Then it is worth turning to the appendix to the classifier, where it is given detailed explanation, which is included in each group. If the type of activity is mentioned in the list, the OKVED code will end with digital designation this group.

For types of work that cannot be fully characterized by one code, two are used. If an entrepreneur provides painting services using his own materials, he will need a code for carrying out painting work and at the same time a code for trading in paints, varnishes and enamels.

Advice! The classification for repair or maintenance of a product is in the same section as its production.

How to get a code using the All-Russian Classifier

The procedure for filling out documents for individual entrepreneurs differs from that provided for legal entities. However, there are two main steps in both cases:

passing state registration;
receiving an information letter from Rosstat.

When registering, an entrepreneur fills out form P21001.

In paragraph No. 8 on the first page the number of codes is indicated; in Sheet A the OKVED codes for 2016 are written down with a decoding. The legislation does not limit the number of types of activities. Codes must contain at least four digits.

When registering a legal entity, form P11001 is filled out.

In paragraph No. 12 on the third page the number of codes is indicated, in Sheet M it is given detailed information. Indicate:

Main activity.
Its decoding is in full accordance with the text of the classifier.
Additional activities.

Upon completion of registration with the tax office, the entrepreneur or founder receives extracts from the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities, respectively. Then an application is submitted to Rosstat. In response, the applicant receives a letter with assigned OKVED codes.

Letter with statistics codes – important document for an entrepreneur. It must be presented:

when opening a current account;
upon receipt of a license;
to calculate employee insurance rates;
at customs;
during audits.

How to replenish the list of OKVED codes

The list of services provided or the production process may change over time. All such innovations must be reported to the tax authorities within three days. The actions in this case are similar to the procedure for state registration.

You will need to prepare the following documents:

applicant's passport;
certificates of receipt of tax number and registration number;
extract from or ;
Charter of the company (for LLC);
decision to amend the list of activities;
statement.

If you change the statistics codes for an LLC, you will need to make adjustments to the text of the Charter and fill out form P14001 on registration in state register.

Documents are provided to the department tax service. In a week, a certificate of registration of these changes will be ready, as well as an updated extract from the state register.

There is no state duty for assigning new codes. After receiving the documents, the tax service fills out and submits an application to the statistical authorities. In response, a letter arrives with new OKVED codes assigned.

Important: verification and confirmation of activities must be carried out in the first quarter of each year.

Is it possible to exclude an activity type?

Both an individual entrepreneur and the founder can exclude OKVED codes from the list. Changes are notified by completing and submitting tax authority appropriate forms.

For an individual entrepreneur, form P24001.

For a legal entity, provided that the changes made are taken into account in the Charter, form P14001.
For a legal entity in the absence of relevant information in the Charter, form P13001.

Important: To simplify changes to the list, the company's Charter uses language about carrying out other types of activities not prohibited by law. In this case, when adding or deleting OKVED codes, there will be no need to change the Charter.

Form P13001 is filled out if there are no necessary changes to the Charter. This especially applies to situations when a company radically changes its activities. For example, an organization switches from retail trade to production. In this case, you will need to pay a state fee in the amount of 800 rubles.

Why are activities divided into main and additional?

Insurance premiums against occupational diseases and accidents at work are regularly paid for the company's employees. Depending on the type of activity, the level of risk a worker is exposed to also differs.

The amount of the insurance premium is calculated for the main type of activity. Its rate varies according to the professional risk class in the range of 0.2-8.5%.

Important:how more risk in production, the higher the tariff for insurance payments.

If the income from a certain type of activity for the reporting year exceeds the income from other services or products, it can be considered basic.

For legal entities, it is mandatory to submit confirmation of the main type of activity to the Social Insurance Fund annually by April 15.

From individual entrepreneurs There is no need to submit such documents annually. This is only necessary if the main type of activity changes.

In the absence of confirmation, the Fund sets the most expensive tariff from the presented list of works.

Is there a limitation on the choice of activity type?

Regarding the number of OKVED codes, the legislation does not establish any restrictions. If there can be only one main type of activity, then 57 columns are provided for additional ones on one sheet A.

It is not necessary to register all codes at once. They can be added as work actually begins.

Some restrictions on OKVED codes still exist.

For activities related to education, culture and art, medical or social services involving minors, a certificate of no criminal record is required. This applies only to individual entrepreneurs.
Preferential tax regimes are provided for certain types activities.

Are preferential tax regimes related to OKVED codes?

There are no restrictions on the type of activity only at OSNO. However, this system gives the maximum tax burden.

If you intend to carry out activities that do not qualify for preferential treatment, you will have to choose one of two solutions. Either change the type of work or switch to a different tax regime.

Many entrepreneurs and founders use preferential tax systems - and. Their use is limited to the list of activities. Pass under UTII catering business and trade, while under the simplified tax system deductions are made by firms providing notary and legal services.

For 2016, there are the following restrictions on preferential treatment:

UTII and are provided only for certain areas of trade and a narrow list of services;
The simplified tax system does not apply to entrepreneurs providing insurance services, engaged in the production of excisable products or the extraction of a number of minerals;
designed only for agriculture and fishing.

Important: One of the most common reasons why entrepreneurs are denied preferential tax treatment is the type of activity.

Is it possible to engage in activities without specifying a code?

However, according to the law, an entrepreneur is not responsible for performing work without registering OKVED codes. This is shown as cases legal proceedings, and letters from the Ministry of Finance.

Timely indication of OKVED codes will prevent disputes with the tax office. The following situations are possible:

Challenging the taxpayer’s right to reduce the tax base and apply preferential treatment.
An attempt to confirm that an activity not noted in the state register is not considered entrepreneurial. In this case, when receiving profit from this activity, it is taxed at a rate of not 6% according to the simplified tax system, but 13% as.

To avoid tax disputes, you should make sure that the counterparty also indicates the appropriate OKVED codes. Otherwise, taxation of the profit received from the transaction at a preferential rate may be denied.

Advice! To indicate all the codes that determine the type of activity, you should use ready-made collections for businessmen.

How the choice of codes affects enterprise performance

At the beginning of the enterprise, it is preferable to become familiar with one or two types of activities. Later, new OKVED codes can be included in the list. Depending on the classification of work performed, the following indicators of the enterprise are determined.

Number in the OKPO classifier. Appointed in accordance with the specified types of activities.
Industry orientation of the enterprise.
Amount of tax deductions and contributions to the Insurance Fund. For some areas (in particular, construction) higher interest rates are provided.

Some activities have restrictions on legal form companies. They are available to LLCs, but individual entrepreneurs cannot do this.

Other work is carried out only non-profit organizations. Certain industries or services require a license.

Some types of business activities can only be carried out with a specified amount of authorized capital.

Important: competent selection of OKVED codes will prevent tax disputes and unjustified costs.

More information about the statistical function of OKVED

In accordance with the law, organizations must be registered statistically. The classification allows you to group individual enterprises according to their activity. Thanks to this, the following results are achieved.

Information about economic activity. Data is compared between different regions and compared with global indicators.
Records are kept of the types of activities actually carried out by entrepreneurs.
Data from state registers and information databases are systematized.
Tax regimes for different industries are calculated.
Legislative regulation of certain areas of activity is being carried out.

When is activity licensing required?

Obtaining a license is mandatory for a number of activities. This list is determined by Law No. 99-FZ. The list includes, among others:

medical services;
Passenger Transportation;
tourism;
sale of alcoholic beverages.

The need to obtain a license depends on what type of activity is indicated as the main one. If it is on the list approved by law, licensing is required.

Other types of classification of activities and their differences

In addition to OKVED, other classifiers are used to describe the parameters of the work being carried out:

OKDP;
OKONH.

OKDP is a classifier that characterizes not the activity itself, but its result - the type of product or service. It is divided into 17 areas, including construction and fishing. OKDP is designated by letters. The following highlights the key differences from OKVED.

OKONKH was used as the main classifier until 2003. It is provided for automated data processing. This industry classifier National economy divided into 22 sectors, for example, “Industry”, “Management”. OKVED provides more detailed information about the type of activity than OKONH.

Other codes for statistics

In addition to the OKVED code, the letter from Rosstat indicates a number of other codes. The classifiers used are listed below.

OKPO. For legal entities, the number of digits in this code is 8, for individual entrepreneurs - 10. It provides information about the industry of the enterprise.
OKATO. The length of this code ranges from 2 to 8 digits. It is used to indicate the location of a business. This code is formed in three stages: subject of the Russian Federation, city or town, village or city district.
OKTMO. The old code was 8 digits long, now it consists of 11 digits. This is important to consider when filling out the forms required by law. Dashes should be placed in empty cells. The code also indicates the territorial affiliation of the enterprise. Since the beginning of 2014, OKTMO must be entered into reporting forms instead of OKATO.
OKFS. This code indicates the form of ownership. Exist different types property: municipal, private and so on.
OKOGU. Consists of 7 digits and is used to systematize information about controls.
OKOPF. This code indicates the goals of the company and characterizes ownership of property.

These classifiers allow you to create information base and monitor the development of economic processes. Statistical authorities are responsible for systematizing the information provided.

The OKVED code is needed to detail the types of activities carried out by the enterprise. It is required for both individual entrepreneurs and legal entities.

The application must indicate at least one (main) type of work, while the number of additional ones is not regulated.

The activity must comply with the chosen tax regime. If necessary, codes can be supplemented or deleted. This is done in almost the same order as the initial registration.

How to correctly determine OKVED

03May

Hello! In this article you will find 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

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

For what purposes are OKVED codes required?

The area that you 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.

Where can you find OKVED

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).

What is OKVED

The code consists of a sequence of 6 digits, each subsequent one specifies the previous one. Numbers in OKVED classifier 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.

The most common OKVED-2 codes among individual entrepreneurs

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).

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 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.

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 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.

Insurance premiums and OKVED

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.

Features of some types of activities

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.

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 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.

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 tax office. Here you will need to submit 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:

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, the 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;
After you have received an extract from the register, your new activity has legal force.

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.

What is the fine for?

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 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 indicated in OKVED, and you do not report on all of them in your declaration, the tax service will have a very logical question related to the lack of reporting on 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 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.

Controversial issues in tax

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 required. to an individual for income.

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, 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, car repair is described in group 45 (wholesale and retail 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)

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 from 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 may occur, this 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

Processing implies the following types of 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 of 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 of breaking down large quantities of goods into smaller units and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages 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)