New Okved. All-Russian classifier of types of economic activity and principles of codification

More than a year has passed since the Federal Tax Service switched to the new OKVED-2 Classifier. However, our users continue to ask questions about the compatibility of old and new codes, as well as the need to report to the tax office about their replacement. If you are interested in the compliance of OKVED with different editions, find out the answers to the most frequently asked questions on this topic.

What OKVED is used to register a business

In 2016, three editions of the Classifier of types of economic activity operated simultaneously:

• OKVED 1;
• OKVED 2;
• OKVED 2007.

To compare OKVED, find the old code in column "B" of the table. For example, the old code 52.43 "Retail sale of shoes and leather goods" now corresponds to the new code 47.72 "Retail sale of shoes and leather goods in specialized stores". As you can see, in this example, both OKVED (code number) and its description have changed.

Do I need to inform the IFTS about changing old codes to new ones?

Entrepreneurs who are registered under the old OKVED codes and were already listed in the USRIP at the time of the transition to the new Classifier, do not have to report to the inspection about the replacement of codes. At least, this is what the information on the website of the Federal Tax Service suggests.

However, the comparison table shows that not all of the old codes match the new ones. In principle, no punishment has been established for taxpayers for this, because the tax service is responsible for the accuracy of recoding OKVED and their reflection in the USRIP register.

So, the correspondence of old and new OKVEDs in 2018 can be checked using a special transition table from the Federal Tax Service. Before entering codes into documents, check the table: this way you will protect yourself from errors in forms and. Be careful: !

Getting the status of an individual entrepreneur in Russia is not difficult: The procedure consists of logical steps that you can do on your own.

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

How to choose OKVED for individual entrepreneurs in 2019

In order for government agencies to have an idea of ​​what an individual entrepreneur is doing, they need to get information about the directions in which the business will work. The unification of this information is OKVED-2 (All-Russian classifier of types of economic activity). So, two auto repair shops can differ significantly in the class of masters and the list of services, but for government agencies both of them will be business entities operating under code 45.20.

At the first acquaintance with OKVED 2, it may seem that the classifier is difficult to master: 21 sections, each of which contains sections, and then more subsections. How to choose OKVED codes for IP 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 specifying code 45.20, the 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 choose your OKVED codes using our , just enter a keyword into it, for example, "trade", and you will receive several dozen codes with a description of the activities of each code.

Secondly, in general, the types of activities in OKVED are arranged logically, therefore, as a rule, it is enough for an entrepreneur 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 directions are really difficult. In these cases, you can use with decryption for IP. So, if the future IP plans to work in the information business, then the list of codes will include 58.11 “Book publishing”, 58.19 “Other types of publishing activities”, 63.91 “Activities of news agencies”.

Thirdly, IPs are not forced to choose a single code. The applicant can enter as many OKVED codes as he sees fit in the application for business registration. Sheet A of the application R21001, where you need to enter the codes, will include 57 codes. If this does not seem enough 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.

And most importantly, all our users, if they have difficulty in selecting OKVED codes, can get a free consultation from professional registrars.

When specifying codes from OKVED, choose the types of activities that you really plan to do. An excessively long list of “in reserve” codes can lead to unpleasant consequences in the form of the need to attach a certificate of no criminal record to the registration documents (if the OKVED code involves working with children, in medicine or in the social sphere).

With the main code, you also need to be careful: for their own inattention, novice IP employers pay a ruble. The fact is that the code of the main activity for individual entrepreneurs in 2019 affects the amount of insurance for employees against accidents and occupational diseases. Contributions under this article are accrued depending on the main type of activity, and if an individual entrepreneur has chosen a risky or professionally hazardous activity from OKVED, then he pays insurance premiums for employees at a high rate. It’s a shameful alignment if the entrepreneur does not receive the main income from this type of activity at all.

How to add an activity type for IP

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 the individual entrepreneur. To do this is quite simple. First you need to open the OKVED 2019 codes with a decryption for individual entrepreneurs and select the code that most closely matches the type of activity. Then you can start filling out an application for adding a new code in the form . The OKVED codes added to the USRIP are indicated on page 1 of sheet E.

If it is assumed that a new type of activity 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 an individual entrepreneur, OKVED codes are indicated in at least a four-digit format.

When submitting through an intermediary, the finished application must be certified by a notary. The state duty for adding types of activities from an individual entrepreneur is not required, therefore, immediately after the notary, you can send a representative to the “native” IFTS. The option of postal forwarding can also be considered, however, in this case, it is imperative to make an inventory of the attachment.

The same form 24001 is also used to exclude the 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 USRIP.

For a personal visit to the IFTS, certification by a notary 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 the tax inspector. Additionally, you must have a certificate of registration of an individual entrepreneur 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 you still encounter difficulties with the selection of codes, then you can get a free consultation on OKVED, but for the sake of completeness, including familiarization with the risks associated with the selection of codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information designed to inform government bodies of what exactly a new business entity plans to do. The codes are indicated according to a special document - the All-Russian Classifier of Economic Activities, which gave the name to the abbreviation "OKVED".

In 2019, only one edition of the classifier is valid - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of editions OKVED-1 (other name OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) became invalid from January 1, 2017.

If the applicant enters the codes of the wrong Classifier in 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. Documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, we have provided a complete list of them 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 how the structure of OKVED 2 sections looks like:

OKVED sections:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Provision of electricity, gas and steam; air conditioning
• Section E. Water supply; wastewater disposal, organization of collection and disposal of waste, activities for the elimination of pollution
• Section G. Wholesale and retail trade; repair of motor 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 services for their own consumption
• Section U Activities of Extraterritorial Organizations and Bodies

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

**. - Class;

**.* - subclass;

**.** - Group;

**.**.* - subgroup;

**.**.** - view.

Let's give an example of OKVED code 2 from section A "Agriculture, forestry, hunting, fishing and fish farming":

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

Such a detailed specification of the code (up to six digits inclusive) is not required to be indicated in the application. It is enough to write the OKVED code within 4 digits, that is, only up to the group of the type of activity. If you have 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, gourds, root and tuber crops, mushrooms and truffles" includes:
• 01.13.1: Growing vegetables;
• 01.13.2: Cultivation of gourds;
• 01.13.3: Cultivation of table root and tuber crops with a high content of starch or inulin;
• 01.13.4: Cultivation of vegetable seeds, excluding sugar beet seeds;
• 01.13.5: Cultivation of sugar beets and sugar beet seeds;
• 01.13.6: Cultivation of mushrooms and truffles;
• 01.13.9: Growing vegetables n.e.c.

If you indicated the OKVED code 01.13, then, for example, the cultivation of vegetables and the cultivation of 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 code 01.13.

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

Not always the applicant's idea of ​​the proposed activity codes coincides with the logic of the structure of the OKVED classifier. For example, it is understandable when it comes to activities related to the rental of apartments and offices. The following OKVED codes are suitable here:

• 68.20 Renting and management of own or leased immovable property
• 68.20.1 Renting and management of own or leased residential real estate
• 68.20.2 Renting and management of own or leased non-residential immovable property

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

• 18.12 Other types of printing activities
• 74.20 Photography activities
• 62.09 Activities related to the use of computers and information technology, other
• 73.11 Activities of advertising agencies
• 73.12 Representation in the media
• 90.03 Artistic activities
• 90.01 Performing arts activities
• 62.01 Development of computer software

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to enter 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, 57 codes can be entered, but there may be several such sheets, in which 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, youth sports, as well as culture and art with the participation of minors, then a certificate of registration will need to be attached to the registration application. no 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, it is possible, having previously specified this possibility in the registering inspection, to 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 according to OKVED

As such, there is no liability for non-OKVED activities. Both judicial practice and letters from the Ministry of Finance confirm that an entrepreneur is not liable for carrying out activities that are not specified in the USRIP or USRLE.

At the same time, if you are operating under an OKVED code that is not registered or entered later, you can be held administratively liable 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 provide, or untimely submission, or submission of false information about a legal entity or an individual entrepreneur." OKVED codes to the list of such mandatory information include Art. 5 (5) of Law No. 129-FZ of 08.08.01, so it will be necessary to hurry up to make changes within three days after the start of activities under the new code.

The main activity according to OKVED

And here you have to be careful. The fact is that the accrual of contributions for employees for insurance against industrial accidents and occupational diseases occurs in accordance with the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the rate of insurance premiums.

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

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities indicated by the insured, and this is where the OKVED codes are overly indicated and may turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, they are also preferential, tax regimes (STS, UTII, ESHN, PSN) have restrictions on the type of activity, if you intend to engage in certain types of activity, and at the same time choose a regime in which such activity is not provided, then there is a conflict of interest . It will be necessary to change either the tax regime or the desired OKVED. In order not to get into a similar situation, we recommend that you consult with experts in advance on the choice of a suitable taxation system.

For organizations, the procedure for notifying 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 activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to amend the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not even come close to the types of activities already indicated 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 also pay a state duty in the amount of 800 rubles.

A brief minimum you need to know about OKVED

1. OKVED codes are a statistical designation of the code for the types of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
2. At least one activity code must be indicated in the application, the maximum number of OKVED codes is theoretically unlimited.
3. It makes no sense to indicate as many codes as possible in the application (just in case), because when registering an individual entrepreneur, among them there may be those for the maintenance of which, in addition to the usual package of documents, a certificate of no criminal record must be presented.
4. 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.
5. If there are employees, the main type of activity must be confirmed with the FSS before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because. this affects the rates of insurance premiums for employees.
6. Responsibility for activities not according to the specified OKVED codes is not provided, but for untimely (within three days) notification of a change in codes, an administrative fine of up to 5 thousand rubles can be imposed.
7. If you or your counterparty do not have the relevant OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.

Are you going to open a checking account? Open a current account in a reliable bank - Alfa-Bank and receive for free:

• free account opening
• certification of documents
• Internet bank
• account maintenance for 490 rubles per month
• and much more

We talked about the new OKVED 2 in 2017, the purposes of its use and the structure of codes for types of economic activity in our consultation. We will tell about the table of correspondence between OKVED and OKVED2 in this material.

The ratio of OKVED 1 and OKVED 2

Comparison of OKVED and OKVED2 allows us to conclude that there have been significant changes in the new classifier. Not only have many grouping codes changed, but the names of classes, subclasses, groups, subgroups and types of economic activity have also changed.

The correspondence of OKVED and OKVED2 codes can be demonstrated by presenting a comparison table of OKVED and OKVED2 in the context of some classes of economic activity, i.e. the first two characters of the OKVED code:

OKVED and OKVED 2: correspondence table

A more detailed comparison of OKVED 1 and OKVED 2 can be made on the basis of special transition keys developed by the Ministry of Economic Development of the Russian Federation and posted on the official website of the ministry in the section " All-Russian classifiers assigned to the Ministry of Economic Development of Russia".

These transitional keys are a table in which each OKVED 1 code is compared with the code in the new OKVED 2 classifier.

You can see that according to OKVED 2, the correspondence to OKVED 1 is not always 1: 1, that is, sometimes the code according to the old classifier corresponds to several codes in the new OKVED 2. For example, the following classes correspond to the provision of other types of services (code 74 according to OKVED 1) types of economic activity according to OKVED 2:

• 69 "Activities in the field of law and accounting";
• 70 “Activities of head offices; management consulting”;
• 71 “Activities in the field of architecture and engineering design; technical testing, research and analysis”;
• 73 "Advertising activities and market research".

When using the OKVED and OKVED2 correspondence table, the transition from old codes to new ones does not present any particular difficulties. Moreover, such a transition according to the OKVED codes contained in the Unified State Register of Legal Entities and the EGRIP was carried out by the tax department automatically and independently, without the involvement of taxpayers.

If you want to check the correctness of the transfer to the new OKVED 2, and if necessary, establish a correspondence between OKVED1 and OKVED2, you can refer to the OKVED 1 to OKVED 2 converter, which will be given below.

The table of correspondence between OKVED and OKVED2 codes in Excel format was developed by the Ministry of Economic Development and is the same transitional keys mentioned above.

In the table for the transition of OKVED to OKVED2, the codes and the name of the grouping according to OKVED1 are presented on the left side, and the corresponding codes and the name according to OKVED2 are presented on the right side.

You can download the comparison table of OKVED and OKVED2 in Excel format.

All-Russian classifier of types of economic activity - regulations, in which the lines of business and the codes assigned to them are registered. This document is needed to simplify the identification of entrepreneurial work and improve the relationship between businessmen and state regulatory services.

Regulatory regulation

By means of OKVED codes, reflection of activities in which the company or individual entrepreneur is engaged. When opening each new direction, a new code enters the state register by submitting a corresponding application to the tax service.

It must specify a code parameter of at least four characters.

Otherwise, a gross mistake will occur, and the applicant will be forced to submit papers again. Valid codes are displayed in following documents:

• declarations;
• reporting;
• settlement papers;
• statistical summaries.

OKVED - a document that has received approval under the Order of Rosstandart No. 14-st dated 01/31/2014. The document plays a crucial role, since it is involved in setting rates for injuries, accidents during the production process, and occupational diseases. The basic type of activity requires regular (annual) confirmation within the walls of the federal service for taxes and fees. This is the direction that was declared by the entrepreneur in the process of going through the registration procedure.

You should also be guided by the code parameters if you want to receive tax benefits. For example, regional legislation regulates codes under which entrepreneurs have the right to count on tax holidays. When included in this list, an individual entrepreneur has the right not to pay contributions under the simplified tax system and PSN for two tax periods from the date of registration.

Description and significance

The document was developed by the Ministry of Economy and Development and is directly related to the standardization system. Due to rational and thoughtful codes, difficulties in systematizing, classifying and encrypting any kind of events can be prevented. It is also much easier to form LNA and regulate economic work.

The business entity is allowed to carry out one or more activities. The basic direction is the main part of the GVA of a legal entity or an individual entrepreneur. Minor group - any other line of commercial work.

Based on the extracts organization of accounting and identification of entrepreneurs. In this case, the first declared code always acts as the main unit of identification.

Main activities and sections

The OKVED classifier, which will be used in 2019, includes 21 sections. Each of them has a direct correspondence to a certain industry. For example, it can be trading activities, catering, agriculture, construction. Sections included 99 subsections, including the names of activities and their code correspondences. Decryption can be done following entries:

• XX - class of work;
• X - activity subclass;
• XX.XX – group to which the direction belongs;
• XX.X - subgroup;
• XX.XX.XX - a full-fledged type of commercial work.

In order to 100% determine the appropriate code entry, you should select a section related to the field of activity. After that, it is necessary to determine a specific class and find a suitable line of work in it.

Features of decoding directions

To find out which code corresponds to a particular area of ​​activity, it is necessary to study the structural part of OKVED and deal with the decoding.

A competent indication of OKVED code values ​​is the key to successful business activities and the absence of problems with the current legislation.

The need to use

The main regulation prescribing the need to use this document is Order of the Federal Tax Service of the Russian Federation No. ChD-6-6 / [email protected]. As for the explanations of the Federal Tax Service regarding the application of OKVED, the tax service reports the following: OKVED was put into effect to simplify the relationship between entrepreneurs and controlling structures.

This classifier is used in the process of organizing the solution of the following tasks and items:

• classification of activities;
• coding certain types of work performed;
• determination of the basic orientation;
• formation and execution of normative acts related to state regulation;
• implementation of statistical observation;
• preparation of statistical information;
• data encoding within various information resources and systems;
• ensuring certain needs of bodies and structures of state power.

As you can see, rationally chosen code contributes to solving a large number of problems and prevents misunderstandings between the parties during the verification process. Depends on the correct definition of OKVED many factors:

• expenses of the entrepreneur to replenish the state treasury in the form of payments;
• the rate of contribution for injuries required to be paid to the FSS service;
• the level of relations with tax services and banking structures;
• the type of taxation, as well as the regime that can be used in the process of mutual settlements with the state.

In the Russian Federation there are prohibited areas of activity for individual entrepreneurs. This is economic, defense work, as well as financing. This also includes all formats of entrepreneurship that involve causing enormous harm to the life and health of others. For example, the sale of military products, drugs, explosives, etc. If there are any discrepancies in the papers, and the code is incorrect, this may cause suspicion from the tax authorities, which will entail a large fine.

Thus, the OKVED code designation is basic and assumes that there are no problems with the state. A competent choice and indication of the code is the key to an honest and conscientious relationship with the government side. While ignoring the legislative requirements implies the incurring of administrative, civil and criminal liability within the framework of the relevant codes of the Russian Federation.