Application of OKVED codes: carriage of passengers. OKVED code for passenger transportation How to choose an OKVED for transport services on your own? legal advice

When a legal entity or an individual entrepreneur is registered with the Federal Tax Service or a federal executive body that is ready to carry out activities in the field of transporting people, then the OKVED code is indicated in the application form submitted for registration. These codes have their own purpose and decoding.

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For the transport sphere of activity, codes are classified depending on what type of transport carries people, in what mode, whether there is a specificity of this or that type of transportation, and so on.

What does the code mean and where is it used

The abbreviated concept of OKVED should be deciphered as - All-Russian Classifier of Types of Economic Activity.

Visually, such a classifier is a kind of reference book, which contains all the codes assigned to one or another activity that an enterprise, LLC, OJSC, CJSC or individual entrepreneur (individual entrepreneur) conducts.

Whatever form of ownership would be an enterprise, organization or institution, its activities must necessarily be classified through the assignment of a special code.

Such a digital set of characters will reflect the type of activity that is carried out in the enterprise.

In general, the digital combination reflects the following information:

  1. The sphere or industry in which the registered person operates.
  2. Features that are inherent in this type of activity.
  3. The specifics of the production process, trade or the provision of specific services.
  4. The base that is used as raw materials or materials required for production.
  5. The amount of tax payments (for tax authorities).

The purpose of assigning codes to legal entities or representatives of small and large businesses on an individual basis is to take into account the number and characteristics of activities in the country, as well as a statistical analysis of the presence of certain types of activities that are actually carried out.

Analysis of the statistics department, in turn, allows you to regularly receive data reflecting the reality of domestic economic activity in Russia.

Such accounting, as a rule, is kept in Rosstat, which, after the registration procedure of a legal entity or individual entrepreneur, sends letters with already assigned codes to their addresses.

Such numerical values, assigned according to a specific type of activity, are used in the following areas and documentation:

  • affixed in the application that is submitted during the registration of the form of ownership;
  • must be indicated in the Charter of the enterprise;
  • should be reflected in reporting documents, including statistical and tax reports;
  • on the basis of the code, a license is issued for the implementation of passenger transportation;
  • can be put down in the personnel and accounting documentation for the organization.

The code itself has the form of a set of digital values, which are written in a certain sequence with a separating character - a dot.

To quickly find out in what sequence and where exactly the required code is located, they use a special reference book for this.

All similar reference books with certain updates for 2007 (OK 029-2007) or 2020 (OK 029-2014) are not accepted for registration purposes today.

They serve for other tasks, basically, in practice, everyone uses the OK 029-2001 classifier today until the end of 2020. It is worth paying attention to this detail, if only for the sake of not having any problems with the tax office.

To determine the code of your activity in the classifier itself, you must first navigate by sections. All such Sections of the directory are marked with Latin letters in alphabetical order.

Each section is named according to the industry, and under each of them there is a breakdown into sub-sectors by classification in the form of a numerical code. All codes are also determined by the regularity of business activities.

For example, OKVED passenger traffic not complying with the schedule - 60.23. However, this code is also assigned to charter, excursion transportation, as well as transportation carried out by rented vehicles.

Seventeen sections of the classifier contain groupings of the codes themselves, which can be divided into the following groups:

  1. Class - consists of two digits, ending with a dot (XX.).
  2. Subclass - contains the class, plus the subclass and is reflected in the form of three numbers, separated by a period (XX.X).
  3. Group - has two digits of class and subclass, expressed in four digits, separated by a dot (XX.XX).
  4. Subgroup - has a division in the group itself, therefore a fifth is added to the four digits separated by a dot, also through a dot (XX.XX.X).
  5. View - consists of six digits, which are separated by a dot in pairs (XX.XX.XX).

Since the OKVED code is indicated in the application that is submitted for registration of an enterprise or individual entrepreneur, the selection of the desired code should be made in advance - long before the registration procedure.

There can be several codes for one enterprise, or maybe one, but the main one will always be present - the one that belongs to the class of the type of activity, and not a subgroup.

The number of the main type of activity is limited - it can only be in a single version, but the number of subgroups or subspecies reflecting additional types of activities that are part of the main one can be several.

OKVED codes for passenger transportation

In the field of passenger transportation, it practically does not happen that for which activity or its subgroup there is no code in the classification, as it happens in other industries.

Even for the transportation of people using a funicular, the list of digital values ​​has its own code - 60.21.3.

The most important rules when choosing codes in Section I are strict adherence to the reality in which an entrepreneur or legal entity will be involved.

It should also be remembered about the opening of the relevant licenses, which must be issued for passenger transportation in vehicles equipped with a number of seats from 8 or more.

If it is impossible to detail an activity with one code, then additional code is simply added, which is taken from the same classifier.

By bus

The main OKVED for the transportation of people by buses, both on regular routes and outside the flight schedule, is code 60.2. The group for the transportation of passengers by metro, trolleybuses, trams, as well as buses is the code - 60.21.

But the classifier is not limited to this, followed by a division into subgroups, in which it is very easy to select a more specific type of activity that an enterprise can conduct.

Such subcodes include the following list of subgroups and types:

  1. Bus routes that will operate on a specific schedule (timetable) - code 60.21.1:
    • 60.21.11 - intracity routes;
    • 60.21.12 - suburban flights;
    • 60.21.13 - following international routes;
    • 60.21.14 - and, finally, international long-distance flights.
  2. Areas and purposes of transportation of people, where buses can also be used, which are not necessarily used according to the schedule - code 60.23:
    • charter routes;
    • any transportation of passengers outside the schedule;
    • flights of rented buses (together with a driver);
    • excursion, tourist, sanatorium and other trips.

Do not be embarrassed by the fact that in the classifier the subgroup of code 60.21.1 is called "other land transport that obeys the schedule."

Simply, the order of designations according to the classification begins with railway transport, then other types of transportation by land are designated.

Taxi

The activities of taxi companies and taxi services that transport people are classified by code - 60.22. The group includes not only the operation of cars owned by an entrepreneur or legal entity, but also rented.

Thus, this code is assigned not only to those transport companies that carry out their activities as carriers of people on their own transport, but also on rented ones.

There are no embedded (additional) codes in taxi activities. But there is also a cargo taxi that transports things, goods, objects, animals, but not people. Therefore, this type of activity will already be assigned a completely different code - 60.24.

Regular and irregular

When we designate passenger transportation as a regular type of activity, then for this we use the codes corresponding to the mode of transport that is used for flights.

For vehicles with regular routes, we use the code - 60.21., With irregular routes - 60.23.

Regular land transport services include not only regular buses, trams or trolleybuses, but also scheduled minibuses, and even regular transportation of schoolchildren.

For air transport with regular flights (for example, charter), the code is assigned - 62.20 or 62.1. Further on the classifier are codes for irregular routes.

They are usually always signposted immediately after activities with regular routes.

By water transport

This type of activity, as water passenger transport, is determined by the code according to the reference book - 61.

This general code includes the following activities:

  • transportation by waterway that obeys or does not obey a specific schedule;
  • operation of pleasure boats or excursion, tourist ships;
  • the use of water taxis, ferries and other vehicles for transporting people;
  • towing of water transport.

This group does not include water structures used for floating or standing on water restaurants, bars or cafes equipped on board ships. For sea passenger transport, the code is 61.10.1.

For internal passenger water transport (river) the code is used - 61.2 with group - 61.20 and subgroup - 61.20.1.

This is the transportation of people along lakes, rivers, canals and other water areas, which are regarded as inside continents, islands, peninsulas.

Air transportation

The activity of transporting passengers by air is coded by assigning OKVED - 62. This general group includes not only passenger traffic, but also freight.

Directly for regular transportation of people by air, according to a specially calculated schedule, the code is used - 62.10.1. And routes that transport people, but are not subject to the schedule, are referred to as the coding - 62.20.1.

If the planes are rented, then the code for regular flights - 62.20.3 will apply to such activities.

When providing air transportation services, auxiliary transport will be used. Of course, he is involved in the loading of passengers' luggage. Therefore, transport companies still have additional codes for related activities.

For the use of secondary transport in air transportation and the loading of passengers' baggage, the code relating to the transport handling of goods is applied - 63.11.

Railway transport

Companies engaged in the transportation of passengers by rail must be registered under the code - 60.10.

This grouping of numerical values ​​includes the following activities:

  • local (city) transportation of people;
  • suburban routes;
  • long-distance flights of intercity or international importance.

The mainline railway transport that transports people includes the coding subgroup - 60.10.11. This will also include the transportation of passengers on both domestic and suburban routes, as well as intercity and international flights.

What law determines

The classifier itself is regulated by a separate legislative act - that was edited on 03.31.15, under the title "On the adoption, introduction of OKVED".

In particular, Section I (capital Latin letter "i") is responsible for transport activities, which reflects all codes for water, land and air types of vehicles.

It should be noted that until January 1, 2020, this standard (which is still legally valid as amended by OK 029-2001), together with its codes, will still be valid. However, from the beginning of 2020 OKVED, the approved Resolution No. 454-st will be canceled.

It will become invalid on the basis of the adoption of OKVED 2 from 01/01/17. This means that the already updated OKVED 2 will operate.

State registration structures notify all entrepreneurs and legal entities that they themselves will not need to select new codes that relate to their types of activities.

This procedure will be undertaken by the tax authorities, who will independently select the required code from the new classifier and notify all organizations, enterprises, institutions, as well as individual entrepreneurs about this in writing.

In addition to the selection of the necessary digital signs, the tax authorities themselves will make all the changes in the database of the State Register, in which legal entities and representatives of entrepreneurial activity were previously entered.

You should pay special attention to the incorrectly indicated figures in the OKVED. If this happens, then the enterprise, organization, institution or individual entrepreneur can be fined.

In the case of errors in the codes, the offender will be held liable for inaccurately provided information.

Companies or firms that are offending may be fined on the following legal grounds:

Therefore, when writing codes by type of activity, as well as all other details of an enterprise or individual entrepreneur, you should be very careful and indicate all the data correctly.

When OKVED codes are used for a legal entity or an individual entrepreneur, then it should be understood that this conditionally limits activity only within the framework of the type of activity indicated by the code.

This suggests that if we want to use an additional type of activity, we will definitely have to register it additionally and assign the appropriate code.

For example, when loading passenger baggage onto an aircraft, road transport may be used. To use loading vehicles, it is necessary to register the corresponding code in the spectrum of the company's activities.

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We will tell you how to choose the right main and additional OKVED for transport services.

The choice of OKVED in 2018: basic rules

If you want to independently select OKVED for your business, we recommend keeping in mind the following:

  • All codes specified in the All-Russian Classifier of Economic Activities (OKVED) are suitable for both LLC and individual entrepreneur;
  • Each OKVED code you choose must contain at least 4 characters;
  • As the main type of activity, you can specify only one OKVED code;
  • The number of additional OKVED codes is not limited by the current legislation (that is, if you wish, you can specify both 5 and 125 additional types of activities);
  • If necessary, you can add or remove OKVED codes at any time after registering an LLC or an individual entrepreneur.

How to choose OKVED for transport services on your own? Legal advice

Especially for our readers, we have collected the most relevant OKVED codes for transport services in 2018:

Are you going to be engaged in urban passenger transportation? We recommend specifying as the main OKVED 49.31 - Activities of land passenger transport: intracity and suburban transportation of passengers.

By choosing this code, you will be entitled to carry out the following activities:

  • Intracity and suburban transportation of passengers by buses, fixed-route taxis, trams, trolleybuses, etc .;
  • Transportation of passengers on the route "city-airport" or "city-station";
  • Transportation of passengers on cable cars, funiculars, lifts, etc.

Depending on the situation, the following may be used as additional OKVED codes:

  • 49.39.1
  • 49.39.3
  • 49.39.31 - Rent of city and intercity buses with a driver.

Choosing OKVED for truck rental in 2018

What is the OKVED to indicate when leasing trucks? In this case, the optimal choice for the main activity would be 77.12 - Rental and leasing of freight vehicles. In 2018, this class includes the lease of the following vehicles:

  • Trucks;
  • Tractors;
  • Trailers and semi-trailers;
  • Housing trailers.

An additional OKVED code can be:

  • 49.41.3

If your choice is the car rental business, then you can specify the code as the main OKVED 77.11 - Rent and lease of cars and light vehicles (under "light vehicles" in this case we mean light vans weighing up to 3.5 tons).

Possible additional activity:

  • 49.32 - Taxi activities (includes the rental of cars with a driver).

The main activity for air cargo transportation will be 52.21 - Activities of cargo air transport.

As an additional OKVED, you can specify:

  • 51.21.1 - Transportation by air cargo according to the schedule;
  • 51.21.2 - Transportation by air cargo, not obeying the schedule;
  • 51.21.3 - Rental of cargo aircraft with a crew.

If your business is related to passenger air transportation, the most appropriate main OKVED code would be 51.10 - Activities of passenger air transport.

  • 51.10.1 - Transportation by air passenger transport, subject to the schedule;
  • 51.10.2 - Transportation by air passenger transport, not obeying the schedule;
  • 51.10.3 - Lease of an aircraft with a crew for the carriage of passengers.

What is the OKVED to indicate for a company carrying out cargo transportation? The main OKVED code for this type of activity will be 49.41 - Freight transport activities.

Additional codes in this case can be:

  • 49.42 - Provision of transportation services (including transportation services when moving);
  • 49.41.3 - Rent of a freight road transport with a driver.

If you plan to engage in intercity and / or international bus transportation of passengers, you can specify the code as your main activity 49.39 - Activities of other land passenger transport, not included in other groups. Today this grouping includes:

  • Bus transportation, obeying the timetable in intercity and international traffic;
  • Excursion bus transportation;
  • Transportation of passengers by express trains going to the airport;
  • Transportation by school and company buses.

As an additional OKVED code, you can choose:

  • 49.39.1 - Intercity and special transportation by land passenger transport on schedule;
  • 49.39.11 - Transportation by road (bus) passenger transport in intercity traffic on schedule;
  • 49.39.12 - Transportation by road (bus) passenger transport in international traffic according to the schedule;
  • 49.39.3 - Transportation of passengers by land transport is irregular;
  • 49.39.31 - Rent of city and intercity buses with a driver;
  • 49.39.32 - Carriage of passengers by road for sightseeing.

In 2018, the main OKVED code for sea freight will be 50.20 - Activities of sea freight transport. By choosing this type of activity, you will be entitled to:

  • Scheduled transportation of goods in sea and coastal waters;
  • Transportation of goods in sea and coastal waters without a schedule;
  • Transportation of goods on non-self-propelled ships;
  • Towing large-sized objects (for example, oil platforms);
  • Rent of vessels for the carriage of goods.

Possible additional codes:

  • 50.20.11 - Transportation of frozen or refrigerated cargo by refrigerated vessels of foreign navigation;
  • 50.20.22 - Transportation of crude oil by coastal shipping tankers;
  • 50.20.3 - Rent of sea vessels for foreign and coastal navigation for the carriage of goods with a crew;
  • 50.20.42 - Activities for the provision of shunting services by vessels of foreign and coastal navigation.

Which OKVED code is suitable for the carriage of passengers by sea? The best choice for this type of transportation would be the code 50.30 - Activities of inland waterway passenger transport.

As an additional activity, you can choose:

  • 50.30.2 - Rent of vessels of inland water transport for the carriage of passengers with a crew.

As the main OKVED for the taxi service, we recommend choosing the code 49.32 - Taxi activities.

Possible additional codes:

  • 49.42 - Provision of transportation services;
  • 77.11 - Rent and lease of cars and light vehicles;
  • 82.20 - Activity of call centers;
  • 63.11.1 - Activities for the creation and use of databases and information resources.

Note! If you doubt that you will be able to independently select the OKVED code for transport services, you can always contact our specialists.


The socio-economic development of the country largely depends on the quality of movement of citizens. Provision is aimed at meeting these needs, including by individual entrepreneurs. The legislation of the Russian Federation officially establishes the rules for organizing such activities.

When registering a legal entity or individual entrepreneur in the field of ensuring the transportation of passengers, you must indicate the appropriate. Their classification is based on the types of transport, mode, specificity of actions. Code - a set of numbers and dots, reflecting information:

  • industry, type of activity
  • specificity of services
  • raw material base
  • taxation

OKVED codes are not just numbers, but the establishment of limits for the provision of specific services. For the state, it is a tool for setting tax rates, analyzing information on the industry. From June 2017, OKVED-2 entered into force, the first edition became invalid.

OKVED codes for the carriage of passengers

Types of irregular transportation: 49.39.3 (31-39) - implementation of irregular transportation:

  • rent of city transport, as well as intercity transport with the presence of a driver
  • excursion transportation
  • charter transportation
  • traction
  • others

Delivery of passengers is always relevant. When implementing its various methods, entrepreneurs need to be guided by the new edition of OKVED-2. When registering the rights to provide transport services, you must indicate in the registration application the appropriate classification codes that specify the types of services.

For the convenience of finding the required code, it consists of classes, subclasses, groups, subgroups, types. When changing the type of activity (business expansion), the code lists should also be adjusted. For incorrectly specified codes, penalties are provided.

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