OKVED decoding table new. Accounting info. Description and significance

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

Meanwhile, among novice 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 the case, and an independent selection of OKVED codes is available to everyone.

How to choose OKVED for individual entrepreneurs in 2019

To government bodies had an idea of ​​what an individual entrepreneur is doing, they need to get information about the directions in which the business will operate. This information is unified by OKVED-2 (All-Russian Classifier of Species economic activity). So, two auto repair shops may differ significantly in the class of masters and the list of services, but for government agencies, both of them will be subjects entrepreneurial activity 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 there are also 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 , it is enough to enter into it a keyword, 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, an entrepreneur, as a rule, only needs to research the section of the Classifier that interests him. However, the logic of OKVED does not always coincide with the logic of the applicant. Certain areas are indeed difficult. In these cases, you can use with decoding for SP. So, if a future individual entrepreneur 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”.

Third, the SP is not forced to choose a single code. The applicant can enter in the application for business registration as many OKVED codes as they see fit. Sheet A of the P21001 statement, 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.

Well, and most importantly, all our users, if it is difficult to select OKVED codes, can get free consultation professional registrars.

When specifying codes from OKVED, select the types of activities that you really plan to do. An excessively long list of codes "in reserve" may entail unpleasant consequences in the form of the need to attach a certificate of no criminal record to the registration documents (if the OKVED code assumes work with children, in medicine or in the social sphere).

You also need to be careful with the main code: for their own inattention, beginner IP-employers pay in rubles. The fact is that the code of the main type of activity for individual entrepreneurs in 2019 affects the amount of insurance for employees against accidents and occupational diseases. Contributions under this item are calculated depending on the main type of activity, and if an individual entrepreneur chose a risky or professionally hazardous activity from OKVED, then he pays insurance premiums for employees at a high rate. It's a shame if the entrepreneur does not receive the main income from this type of activity at all.

How to add a type of activity for an individual entrepreneur

If over time the direction of the entrepreneur's business expands or changes dramatically, then it may become necessary to add a type of activity for the individual entrepreneur. This is quite simple to do. First you need to open the OKVED 2019 codes with decoding for individual entrepreneurs and choose 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 USRIP are indicated on page 1 of sheet E.

If it is assumed that the new type of activity will bring the maximum income, then it is necessary to add it to 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 completed application must be certified by a notary. The state duty for adding types of activities from the individual entrepreneur is not required, therefore, immediately after the notary, you can send a representative to the “native” IFTS. The option of mailing can also be considered, but in this case it is imperative to make an inventory of the attachment.

The same Form 24001 applies to exclude non required code OKVED, but now in sheet E the entrepreneur should be interested in page 2, set aside for codes that are subject to exclusion from USRIP.

With a personal visit to the IFTS, notary certification of Form 24001 is not required. Please note that in this case, the application is not signed in advance; the entrepreneur must sign in the presence of a tax inspector. Additionally, you must have a certificate of registration of an individual entrepreneur and a civil passport with you.

This service allows you to translate types of economic activities from the old edition of OKVED OK 029-2001 (edition 1) into codes new edition OKVED OK 029-2014 (revision 2). Codes can be matched in both directions. The program is provided absolutely free.

When did the change take place

The new edition of OKVED2 OK 029-2014 entered into force on July 11, 2016. From this point on, it is impossible to use the old OKVED classifier.

Why is it necessary to know the new OKVED?

New OKVED codes must be indicated in all documents that will be submitted by individual entrepreneurs and LLCs to the tax authorities, as well as off-budget funds in 2019. For example, this applies to filling out all declarations and other reports generated for 2018 and 2019.

What if, according to the old OKVED, several new ones are compared?

This is not too important, but it is still better to choose the type of economic activity that most closely matches your business.

Do individual entrepreneurs and LLCs need to independently make changes to their documents?

The tax authorities have automatically translated the OKVED codes to all entrepreneurs and organizations, so no independent actions are required.

If you need to select codes, then you can use the convenient new classifier OKVED 2 with decoding and search.

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

For registration of individual entrepreneurs and LLCs from 11.07.16, only the OK 029-2014 classifier () is used. Specifying codes by classifier OKVED 1 will result in denial of registration!

OKVED codes with decoding

OKVED is a complex list that groups codes of economic activities by section, class, subclass, group, subgroup and type. Take, for example, the OKVED code 47.78.61:

In a statement for state registration enter OKVED codes consisting of at least 4 digits, i.e. at the group level. In our example, it was possible to limit ourselves to specifying the code 47.78, which allows retailing not only fuel, but also souvenirs, glasses, cameras and other specialized assortments that are part of this group. If you indicate the 6-digit code 47.78.61, then you will only be able to sell fuel, and you will have to report the new assortment direction to tax office.

You do not need to understand this hierarchy in such detail, you can select OKVED codes through ours or go to the page by type of business.

The main type of activity according to OKVED

When registering an individual entrepreneur or LLC, you can indicate not only those codes by which you immediately plan to work, but also codes of future activities. Suppose you are opening a store now, but would like to do transportation in the future, so you can immediately enter the retail trade and transportation codes in the registration application. Choose one of the OKVED codes by which you expect to receive the maximum income as the main one.

The main type of activity is of great importance for the calculation of insurance contributions to the Social Insurance Fund for your employees. The more dangerous or traumatic an activity is, the higher the premium rate will be.

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

There are two difficulties here:

1. If in the P21001 application you indicate the activity codes that are unnecessary so far related to working with children, social protection, social services, medicine, then the tax inspectorate will request a police clearance certificate through its channels, which may delay the registration process.
2. If, when registering an LLC, you indicate a lot of codes for which you are not yet working, then do not forget to submit a certificate to the FSS every year confirming the main type of activity. Otherwise, the fund will charge insurance premiums for employees at the maximum rate of all specified activities.

How to add OKVED codes

How to change OKVED codes, e If, after registering an individual entrepreneur or LLC, you decided to engage in activities, the codes of which were not indicated in the application immediately? Within three days after starting a new activity, submit an application to your tax office:

• according to the form Р24001 - for individual entrepreneurs;
• in form - for organizations, if the new type of activity does not change the Charter;
• in form - for organizations, if a new type of activity changes the Charter (in this case, you will have to pay the state fee for changing the Charter - 800 rubles).

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

For failure to submit, untimely submission or submission of inaccurate information about the types of activities, the taxpayer may be held administratively liable under Art. 14.25 Administrative Code of the Russian Federation (fine up to 5,000 rubles).

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

Economic activities

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

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

You can choose an almost unlimited number of codes, but we recommend not specifying more than 30 pieces. In addition, some activities require a special permit or license. For example, the production of alcoholic beverages and the provision of medical services.

What are OKVED codes for?

New OKVED codes

Until the beginning of 2014, there was only one Activity Classifier in the country. On February 1, 2014, the second edition of OKVED was put into effect. The second edition operated on a par with the first until the end of 2016.

• physical and / or chemical treatment 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 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 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 by yourself or purchased. Waste processing, i.e. Waste processing 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) refers 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 grouping 33.20

Note - the boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves recycling materials to produce new products. These are usually brand new products. However, defining what constitutes a new product can be somewhat subjective.

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

• processing of fresh fish (removing oysters from shells, filleting fish) not 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 division 56 (activities of undertakings Catering and bars)
• beneficiation of ores 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 breaking down 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)