Okved 2 version ok 029. And the all-Russian classifier of products by type. Development and introduction

All-Russian classifier of species economic activity defines the codes of functioning of the subjects entrepreneurial activity producing and selling products, as well as providing services.

Types and scope of their application

Until the beginning of 2017, there were three classifiers of economic activity in Russia, each of which is characterized by the application under certain characteristics of the business entity and the prevailing business circumstances.

OK 029-2001 was put into operation in 2000. Its use is relevant when conducting legal arrangements between subjects.

OK 029-2007 it is used in a narrow-profile direction related to the collection of statistical information by state organizations. The classifier of this version is not used by commercial companies.

OK 029-2014 functions at the level of the first version of the document. The legislation does not regulate the standards that determine when and which version should be applied for a business entity.

State authorized bodies it was defined by default that companies should keep records of their economic activity according to the classifier according to which the registration procedure with the Tax Service was implemented. At the same time, there are no obligations to re-register the activity codes for their new edition.

OKVED (OK 029-2014 (NACE rev. 2)) is applied:

  • when drawing up documentation regarding the registration of legal relations between subagents;
  • when carrying out registration actions with the Federal Tax Service;
  • in the formation of accounting, statistical and tax reports.

Regulatory legal acts allow and encourage the conduct of several areas of activity by business entities.

Therefore, when operating in several directions, companies have the same number of codes. One of them is the main one, and the others are additional.

How to make changes

The OKVED code is recorded in all registration, constituent and statutory documents. Therefore, when changing the type of activity, the business entity must make corrective amendments to all company documentation.

All organizations of the authorized bodies provide a special application form for amendments to the document. The event must be started by making changes to the statutory and constituent documents, and only upon completion, an application should be submitted to the Tax Service, to the Social Insurance Fund and to statistics.

Correction of the information that is reflected in the documents of the authorized bodies is possible only if providing:

  • passports and identification number business leader;
  • extracts from the register, drawn up no later than a month before contacting the organization;
  • constituent and statutory documentation;
  • state registration certificates;
  • decisions on intentions to adjust activities;
  • receipts for the payment of the state duty for a legal operation related to the introduction of changes to the register.

Registration actions

After making a decision to conduct business in the field of business, it is necessary to determine the planned type of business and compare it with the data of the classifier of the latest version.

On opening legal entity or individual entrepreneurship, it is imperative to go through the identification procedure in the Tax Service to complete the activities related to the legalization of business.

To do this, in a special form, you need to reflect information about the new company with the indication of OKVED. An encoding incorrectly reflected in the documentation may be reason for refusal in tax registration due to the discrepancy between the declared economic activity and the actual result.

With a successful registration, despite the incompetent filling of the section indicating the form codes, it is necessary to expect increased attention to the functioning of the company from the authorized bodies, which may end with the accrual of penalties for providing false information during the next checks.

When submitting an application for registration to the Tax Service, indicating in it the type of activity belonging to the category requiring confirmation of the possibility of its conduct, without documents confirming this fact, the entrepreneur will be denied registration.

The law provides for certain legal relationships between companies and the Social Insurance Fund. When registering with an organization, as well as when exchanging information related to insurance issues, it is imperative to indicate all valid company codes.

Reporting codes

The entrepreneurial activity of the entity is located in direct communication not only with contractors, but also with all authorized bodies, cooperation with which implies the presence of feedback in the form of reporting on the process and results of conducting business activities.

In approved reporting forms in order to identify the economic profile of a legal entity, or individual entrepreneur a section of codes of the classifier of types of economic activities is provided.

Sample

The structure of OKVED is identical with similar European classifiers, the decoding of which allows you to find out extended information about the enterprise.

The structure of the code should be viewed from the first digit from left to right, each of which specifies the characteristics of the previous value.

  1. General type of activity.
  2. Feature of the segment in the economy Russian Federation.
  3. Business profiling.
  4. Type of products or services provided.

To find in the classifier the code corresponding to the economic activity, necessary:

  1. Determine the main type of activity and find the corresponding section in the document, the identification of which is carried out in Latin letters. It is worth noting that each of them classifies a specific field of activity.
  2. Select a suitable group that defines the direction of the field of activity.
  3. Definition of a subgroup identifying the type of product or service provided.

The legislation of the Russian Federation does not provide for prohibitions regarding the indication of the types of activities by which the company in currently is not engaged. In this case, they should be designated as additional codes.

If there are problems with identifying the separation of main and additional codes, you should rely on the percentage of the profit received from each type of activity.

Not all types of economic activities are available for free implementation. Some of them require licenses and work permits. Therefore, the correct indication of the code of the economic activity of the business entity allows for an operational check by the authorized bodies of the entity for the legality of the business.

More information about the use of the classifier in the registration of an LLC or individual entrepreneur can be found in this video.

Subsection DG. Chemical production Subsection DH. Manufacture of rubber and plastic products Subsection DI. Manufacture of other non-metallic mineral products Subsection DJ. Metallurgical production and production of finished metal products Subsection DK. Manufacture of machinery and equipment Subsection DL. Manufacture of electrical equipment, electronic and optical equipment Subsection DM. Manufacture of vehicles and equipment Subsection DN. Other industries Section E. Production and distribution of electricity, gas and water Section F. Construction Section G. Wholesale and retail trade; repair of motor vehicles, motorcycles, household goods and personal items Section H. Hotels and restaurants Section I. Transport and communications Section J. Financial activities Section K. Real estate transactions, rent and provision of services Section L. Public administration and military security ; Compulsory social security Section M. Education Section N. Health care and provision of social services Section O. Provision of other communal, social and personal services Section P. Provision of household services Section Q. Activities of extraterritorial organizations
  • Appendix A (mandatory). Description of groupings

    • All-Russian Classifier of Economic Activities
    OK 029-2001 (OKVED) (NACE Rev. 1)
    (put into effect by the decree of the State Standard of the Russian Federation of November 6, 2001 N 454-st)

    With changes and additions from:

    2/2011, 3/2011, 4/2014

    Russian Classification of Economic Activities

    Foreword

    DEVELOPED

    Ministry of Economic Development and Trade of the Russian Federation, Center for Economic Classifications

    SUBMITTED BY

    Ministry of Economic Development and Trade of the Russian Federation

    Scientific and technical department of Gosstandart of Russia

    ACCEPTED AND PUT INTO ACTION

    In OKVED, a hierarchical classification method and a sequential coding method are used. The grouping code of economic activities consists of two to six digital characters, and its structure can be represented as follows:

    XX. - Class;

    XX.X - subclass;

    XX.XX - group;

    XX.XX.X - subgroup;

    XX.XX.XX - view.

    To ensure that records of OKVED codes correspond to records of NACE Rev. 1 codes in OKVED codes a dot is placed between the second and third characters of the code. If there are additional division levels in comparison with NACE Rev. 1, a dot is also placed between the fourth and fifth digits of the code.

    In the classifier, by analogy with NACE Rev. 1, sections and subsections have been introduced with the preservation of their letter designations.

    For example:

    Section D Manufacturing industries
    Subsection DA Manufacture of food, beverages and tobacco

    Food production, including beverages

    Production of meat and meat products

    Meat production

    Production of meat and edible offal of cattle, pigs, sheep, goats, equine animals

    Production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs

    Production of edible animal fats

    Production of non-food by-products

    As the classification signs of types of economic activity in OKVED, signs are used that characterize the field of activity, the process (technology) of production, etc. As an additional feature (within the same production process), the attribute "used raw materials and materials" can be highlighted.

    An example of using the classification attribute "field of activity":

    Section A Agriculture, hunting and forestry

    Section C Mining

    Section I Transport and communications

    Land transport activities

    Water transport activities

    Air transport activities

    Ancillary and additional transport activities

    Postal and courier activities

    An example of using the classification attribute "production process":

    Subsection CA Extraction of fuel and energy minerals

    Extraction of hard coal, brown coal and peat

    Extraction, beneficiation and agglomeration of hard coal

    Coal mining

    Open pit coal mining

    Extraction of coal by underground method

    In accordance with international practice, OKVED does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, no distinction is made between internal and foreign trade, market and non-market, commercial and non-commercial economic activities.

    Classification of activities for the installation and (or) assembly of building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in group 45 "Construction". For example, installation and assembly of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, etc.

    The classification of the types of activities for the maintenance and (or) repair of devices, apparatus, machinery, equipment, vehicles, etc. is carried out in groupings that reflect the production of these products, with the exception of Maintenance and (or) repair of motor vehicles and motorcycles (grouping 50.2 and 50.4), household goods and personal items (grouping 52.7), office machines and computers (grouping 72.5).

    Descriptions of OKVED groupings with codes up to four characters inclusive in terms of the scope of concepts correspond to the descriptions of similar groupings in NACE Rev. 1. When detailing groupings with four-digit codes, descriptions for them are either not given (if the descriptions of the lower-level groupings in aggregate correspond to the scope of the concepts of the description of the four-digit grouping), or are not fully given and contain a part of the description that applies to all lower-level groupings.

    The construction of separate groups of OKVED has the following features.

    When using OKVED to classify activities performed for a fee or on a contractual basis, this activity should be considered as the activity of economic entities producing the same products or providing services at their own expense. At the same time, two main types of activities of economic entities are distinguished, carried out for a fee or on a contractual basis:

    Execution of works according to the customer's documentation, when the contractor submits to the subcontractor all the technical documentation necessary for the production of the ordered products. For example, in metallurgical production (forging, cutting, stamping, casting);

    Execution of work on order, where a subcontractor subjects an item supplied by the contractor to certain treatments. Such items may include raw materials, machined parts of machines, etc. Customized work may include processing metals, preparing fruit for canning, etc.

    The activities of business entities selling on their behalf products manufactured on their order at other enterprises are classified in section G (wholesale and retail). When business entities play a significant role in the design and development of products (provide the contractor with technical, technological, design documentation necessary for production; transfer to the contractor know-how, patents, etc., that is, they actually stimulate the production of products that are fundamentally new for him) ), take on the risk associated with production (they are the owners of the raw materials and materials from which the products are made; they are transferred to the contractor for rent or lease for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of this product during the year is at least 50% of the products of this type at the enterprise as a whole, their activities are classified as if these products were produced by an economic entity independently.

    The OKVED is maintained by the Ministry of Economic Development of Russia.

    When maintaining OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the Gosstandart of Russia.

    The organization for compulsory approval of draft amendments to OKVED is the Goskomstat of Russia.

    Physical and / or chemical treatment of materials, substances or components in order to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "waste treatment")
    Materials, substances or converted components are raw materials, i.e. products Agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be manufacturing.
    Manufactured products may be ready for consumption or may be a semi-finished product for further processing. For example, a purified aluminum product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in the required structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified under the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the manufacture of specialized components and accessories by casting / molding or stamping of plastic materials includes Chapter 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of complete structures from constituent components, manufactured in-house or purchased. Waste processing, i.e. Waste recycling for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to the entire 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 in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in grouping 95 (repair of computers, personal and household items), at the same time, car repairs are described in grouping 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 recycling of materials to produce new products. These are usually brand new products. However, defining what constitutes a new product can be somewhat subjective.
    Processing includes the following activities involved in production and defined in this classifier:
    - processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20
    - milk pasteurization 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
    - retreading tires, see 22.11
    - manufacture of ready-to-use concrete mixtures, see 23.63
    - electroplating, metallization and heat treatment of metal, see 25.61
    - mechanical equipment for repairs or bulkheads (e.g. motor vehicles), see 29.10
    There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.
    They include:
    - logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);
    - modification of agricultural products classified in section A;
    - preparation of food for immediate consumption on premises, classified in group 56 (activities of enterprises Catering and bars);
    - beneficiation of ore and other minerals classified in section B (MINING OF MINERAL RESOURCES);
    - construction and assembly work performed on construction sites classified in section F (CONSTRUCTION);
    - activities for the subdivision of large batches of goods into small groups and the secondary marketing of smaller batches, including packaging, repackaging or bottling of products such as alcoholic drinks or chemicals;
    - sorting of solid waste;
    - mixing paints according to the customer's order;
    - metal cutting on customer's request;
    - explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)

    This section includes:

    Physical and / or chemical treatment of materials, substances or components in order to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "waste treatment")

    Materials, substances or converted components are raw materials, i.e. products of agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be manufacturing.

    Manufactured products may be ready-to-consume or may be semi-finished for further processing. For example, a purified aluminum product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in the required 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 may include these items. However, the manufacture of specialized components and accessories by casting / molding or stamping of plastic materials includes Chapter 22.2. The assembly of component parts and parts is also classified as production.

    This section includes the assembly of complete structures from constituent components, manufactured in-house or purchased. Waste processing, i.e. Waste recycling for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers, household devices is listed in the grouping (repair of computers, personal and household items), at the same time, car repair is described in the grouping (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

    Name: All-Russian Classification of Economic Activities Abbreviation: OKVED 2 Designation: OK 029-2014 (NACE Rev. 2) In English: Russian Classification of Economic Activities Responsible: Ministry of Economic Development of Russia Basis: Rosstandart Order No. 14-st dated 31.01.2014 Date of introduction : 02/01/2014 End date: not set (there is no order to cancel the classifier or replace it with a new one) Last modified: No. 14, effective from December 1, 2017 Grounds for the change: Rosstandart order dated 09/08/2017 No. 1045-st

    Development and introduction

    OK 029-2014 was developed and presented by the Ministry of Economic Development of the Russian Federation. Built on the basis of harmonization with the official Russian version of NACE Rev.2 (Statistical classification of economic activities in the European Community Rev2 - Statistical classification of economic activities in the European Community (revision 2)).

    Structure and objects

    OKVED contains records of all groupings of economic activities, presented hierarchically. To identify groupings, each classifier record has a code designation consisting of numbers (from two to six) with a sequential coding method. Dots are placed between the second and third, between the fourth and fifth digits, indicating the nesting levels and added to ensure consistency with NACE Rev.2 code entries.

    The structure of OKVED 2 is as follows:
    Chapter
    XX - class
    XX.X - subclass
    XX.XX - group
    XX.XX.X - subgroup
    XX.XX.XX - view

    Sections have alphabetic codes of the Latin alphabet, which are not used in the construction of code designations (introduced for continuity with NACE Rev.2). Classifier records may include explanations of what a section / grouping / activity includes and what does not.

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