Accounting info. All-Russian classifier of types of economic activity Okved 2 fixed assets

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem to the applicant a real stumbling block. Some professional registrars even list such a service on a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with the selection of codes still arise, then you can get free consultation according to OKVED, but for the sake of completeness, including familiarization with the risks associated with the choice of codes, we recommend that you read this article to the end.

What are OKVED codes

OKVED codes are statistical information designed to inform state bodies what exactly a new entity plans to do. entrepreneurial activity... Indicate codes according to a special document - the All-Russian Classifier of Species economic activity, which gave the name to the abbreviation "OKVED".

In 2020, only one edition of the classifier is in force - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). The classifiers of the OKVED-1 editions (another name OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) have become invalid since January 1, 2017.

If the applicant enters the codes of the wrong Classifier in the application, he will receive a refusal to register, so be careful! Those who will fill out an application using our service do not need to worry, we have carried out a timely replacement of OKVED-1 with OKVED-2. The documents will be filled in correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, we have given a list of them in the article.

Structure of OKVED

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 the OKVED 2 sections looks like:

Sections of OKVED:

Section A. Agriculture, forestry, hunting, fishing and fish farming
Section D. Supply of electricity, gas and steam; air conditioning
Section E. Water Supply; sewerage, organization of waste collection and disposal, activities to eliminate pollution

The All-Russian Classifier is a type of system that is recognized as operating by the State Statistics Committee of Russia. Usually this is a systematized list of objects, with an indication of special designations for them. When exchanging data between industries, the use of such names becomes mandatory.

Decoding and application

OKPD 2 codes are used as classifiers for services or works, products... They are relevant for municipalities and government entities placing orders or organizing tenders. The information helps to accurately classify what needs to be obtained from the performers.

The second version of the codes has officially entered into force in 2014. It deciphers and complements the items that were previously present in the system.

When the customer draws up a procurement plan, he must indicate the current OKPD code, which also contains data on:

the type of the procurement object;
subgroup;
subclass;
class.

Separation of dots between characters in the code is present in order for the designation to comply with the rules that are used by the members of the European Union. Letter designation in Latin it is used for the largest sections. The sixth and seventh characters are also separated by a dot if there are a large number of difficulty levels.

How to use correctly

In this case, the classification applies to types of economic activity... This information is important when the registration procedure goes through an individual entrepreneur, LLC, or when the company changes its activities.

At the same time, there are no restrictions on the number of codes that one organization can indicate when registering. The main thing is to single out one that will be the main one.

The largest percentage of the profit received should be the main criterion for commercial enterprises... Nonprofits should rely on the number of employees who are employed in certain areas.

Differences between OKPD and OKVED

The use of OKPD is mandatory for the public procurement sector (No. 44-FZ). This helps to classify the subject of the auction, to designate it with a numerical combination corresponding to the section of the classifier. Then the code is indicated in the procurement process, when publishing notices or drawing up schedules for orders for the next periods.

OKPD is a similar classifier. It is used to identify groups of the same name by services, works and goods for which an order is placed.

Both types of codes indicate product types that are used in a particular area. But it is easy to find information on any of them. It is even easy to define one code differently - just look at the first digits. In any case, they represent economic activity. If you know these first numbers, then further designations become much easier to find.

For aspiring entrepreneurs, the question of whether how the OKVED and OKPD codes relate to each other... The structures of classifiers are almost identical to each other, but not without differences.

Both classifiers are divided into sections... In both cases, there are seventeen of them, their designation consists of only one Latin letter.
Subdivisions in OKVED are designated by only one Latin letter... In OKPD, two numbers are used for the same.
OKVED consists of classes and subclasses, which are coded with two and three letters. There are no such groupings in the OKPD.

What else is taken into account when using codes

OKVED allows state authorities to obtain the following data:

Unified description of activities for all areas.
Processes in the economy, at each of the levels.
Data on the type of activity of a particular economic entity. It is important to determine not only the main type of activity, but also the secondary ones.
Business activity of this or that subject.

OKPD thoroughly describes goods and services, not a line of business. OKVED is a four-digit structure, and OKPD consists of seven characters.

OKPD codes do not require registration. They are assigned during the certification process. If it is not required, then the information can be easily found in the reference book. This is relevant when participating in auctions organized by the state.

This information is also needed if cooperation with a large contractor is organized... OKPD is used by purchasing departments in large organizations.

Code mapping tables are created using transition keys. This tool can be found on the official website of the Ministry economic development minfin.ru.

Creating catalogs

When creating catalogs for goods and services, many ask themselves what exactly to take as a basis. The main requirement is the use of a classification that is simple and accessible to everyone who studies the document. Customers often indicate incorrect OKPD that do not correspond to their objects. This is due to the fact that customers simply do not understand the very structure of the classifier.

Rules for selection

When choosing a type of economic activity, one must remember that some of them require licensing, while others are subject to special prohibitions. For example, auditors should only be responsible for Accounting, and banking institutions are engaged in the corresponding type of activity.

It all starts with choosing an industry. After that, the codes are determined in more detail. In order to register, one type of activity will be enough. It is highly recommended to make no more than 30 positions to avoid confusion. According to the new standard, there is no need to provide a decoding for each designation.

If the code is lost, it is easy to recover it using a publicly available classifier. Then it just remains to confirm the change before the reporting is submitted. If you cannot resolve the issue on your own, then you must submit an application to Rosstat. They will give out the necessary information, but on a paid basis.

Registering changes to codes is a rather complicated process. There are special companies that provide services for registering codes, the employees of these companies instantly respond to any changes in legislation.

You can apply to Rosstat to register information only after you have the appropriate certificate on hand. it will be impossible to open a company without an information letter stating that the registration was successful. This document must be present both for the individual entrepreneur and for legal entities.

In the OKPD, the seventh and ninth digits will have a value of 0 if product detailing is not carried out at the national level. This must be taken into account when the designation is placed in catalogs. Slightly different rules may apply on the international market.

Particular attention should be paid to the explanations for each position, which may also be significant. No liability is provided for incorrect designations, but this simplifies the work of the registration authorities.

You can learn more about the new classifiers in this video.

The All-Russian Classifier of Types of Economic Activity defines the codes of functioning of business entities that produce and sell products, as well as provide 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 carrying out 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 to a business entity.

State authorized bodies it was determined 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 Fund Social insurance and statistics.

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

passport and identification number of the head of the business;
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.

When opening a 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 inspections.

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 implementation, 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.

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

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

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.
Select a suitable group that defines the direction of the field of activity.
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.

03May

Hello! In this article you will find the new OKVED 2 codes and we will tell you how to choose the right codes for your activity.

Today you will learn:

List of current OKVED-2;
How does OKVED depend on;
What difficulties can arise as a result of choosing one or another code.

New OKVED-2 codes of 2019

Download OKVED 2 in different formats:

Download

Download

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

For what purposes are OKVED codes required

The area that you eventually selected will be directly related to the OKVED codes. The latter represent a generally accepted classification of types of activities and individual entrepreneurs.

OKVED performs the following functions:

Separation of the types of permitted activities;
Coding of the names of the sphere (this is necessary for convenience's sake: you do not need to write / print long sentences every time, you can use a set of numbers);
The specifics of the components of each area (you can choose the main area - trade, and sell shoes or, for example, hats).

After examining the classifier, you can determine:

In what form does the firm exist (individual entrepreneur, etc.);
Property type;
The structure of business entities (in terms of subordination to higher departments).

At the same time, OKVED does not let you know whether this company is commercial or not, internal or foreign trade she is engaged. The entire database of available codes is contained in the edition of the classifier with the name OKVED-2. Sometimes it is also called OKVED-2014 or OK 029-2014.

These names are valid from January 1, 2017. The document will answer the frequent question: "How to find out OKVED for individual entrepreneurs", because it contains all the information on encodings.

Where can you find OKVED

OKVED codes can often be seen in everyday life.

They are found in:

Various regulations;
Register of all legal entities and individual entrepreneurs (this is where the database of existing firms in the country is kept);
International documents;
The constituent documents of the company;
Documents accompanying the activities of the company (when and OKVED will be required for the database of the register of companies, it is also necessary when changing or deleting codes associated with a change in activity).

What is OKVED

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

The structure of the code can be represented as follows:

XX - class or section (the broadest concept, including all other activities);
XX.X - class subcategory or subclass (narrower concept);
XX.XX - group of the type of activity;
XX.XX.X - subgroup;
XX.XX.XX - type (the narrowest value in the code, which denotes one specific type of permitted activity).

In total, there are 21 sections and 99 qualifying classes and types with a detailed description of the type of economic activity. In the tax office, it is enough to indicate only the first four digits, that is, XX.XX. This will be enough for the normal functioning of the company. In other words, you will be able to work in narrower areas of the selected section.

If you choose the narrowest type (the sixth digit of the classifier), then in the future you may come across trips to the tax office to make changes to the register. After all, the business is developing, and at some point you want to expand its boundaries.

The tax application contains a form for adding OKVED... SP can indicate 57 codes on one sheet. If the versatility of your business requires more classes, you have the right to take an additional form and indicate the missing types on it.

The most common OKVED-2 codes among individual entrepreneurs

An individual entrepreneur has the right to choose types of OKVED for your individual entrepreneur from a wide list.

Most individual entrepreneurs are registered in the following industries:

Consulting (for example, the provision of services in the field of commerce - OKVED 70.22);
Designer services on the Internet (code 62.01 gives the right to develop the site infrastructure);
Translation of texts (cipher 74.30 will allow you to engage in both written and oral translation);
Advertising (using OKVED 73.11 you can develop an advertising agency);
(class 68.20.1 is required for those who rent out their own apartment);
Real estate services (coding 68.31 is intended for real estate agencies);
Programming (OKVED 62.02.1 is used by designers of computer systems);
Computer repair (class 95.11 is associated with the repair of computers, ATMs, machines);
(OKVED 2 with coding 63.11 allows you to provide services for the placement of information);
(class 52.63 allows trade outside the store);
(OKVED 51.61.2 opens up opportunities for trade via the Internet);
Astrology (code 96.09).

The main OKVED and their classes

When choosing codes, it is important to decide on the main and additional ones. The choice of the main OKVED determines all further activities of your company. If you indicate the section that does not actually correspond to the direction of the enterprise, then tax inspections and the imposition of large fines are possible.

The choice of the main section largely determines the system of insurance premiums, and must also comply with the applicable tax system. You can specify in registration documents only the main section without specifying classes. However, this can lead to difficulties in the future.

If you want to expand the boundaries of your business and do additional activities, then this will need to be previously agreed with the tax office. You will need to draw up an application for the addition of the existing codes.

Taxation and OKVED

Preferential tax regimes (, or) have restrictions on the type of economic activity. This means that not every type of business line is suitable for all types of taxation.

By choosing a section of codes that is incomparable with your activity, you risk own business, since there will be no tax concessions in your direction.

In this case, you will either have to change the current tax system, or abandon the chosen activity and take up another. For example, the simplified tax system does not allow the opening of an insurance company, the extraction of minerals or the production of excisable goods.

By applying the UAT, you cannot engage in activities that are not related to agriculture and fishing. The list of directions for the patent system and the simplified one is very limited.

Allows to engage in all types of activities. True, the deductions to the budget in this case will be the largest.

For example, a patent (PSN) allows you to choose one of the following activities included in OKVED 2:

Installation of windows and others.

STS gives the right to operate:

OKVED codes for UTII include the following areas:

Plumbing activity;
Transport services;
Commission shop;
OKVED for retail products.

Insurance premiums and OKVED

The choice of one or another section of OKVED affects the amount of deductions to insurance funds. The amount itself is not taken into account when calculating the amount of the contribution. But the view is important.

There are certain degrees of risk that an insurance fund uses in relation to a particular type of activity. The higher the risk, the more you have to pay. That is, if the chosen line of business can bring some kind of danger to your employees, then in accordance with the likelihood of accidents, the fund assigns the amount of the contribution.

In total, 32 sections of economic activity have been developed by types of risk for employees. The higher the level of possible injury, the higher the rate for the payment of the premium. The minimum tariff that you can pay is 0.2%, and the maximum is 8.5%.

You need to report to the insurance fund on the activities that you carried out in the previous year. This information must be provided no later than April 15th.

Such a process is associated with the choice of the tariff and the appointment of the amount of contributions. This rule applies only to legal entities. SP needs to confirm the codes only in case of changing the main section.

If you do not submit the information in a timely manner, the tax office will do it for you. She will indicate the maximum tariff that is possible for your OKVED. If you have a large number of code sections registered in the IP register, then in this case this may affect the tariff not for the better.

Features of some types of activities

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you specify the provision of services as an additional class security company, then they must have a license for this type of activity. Otherwise, you are not allowed to do it.

Since a license costs money and will cause additional trouble, it makes no sense to indicate the license type in OKVED. This, of course, only applies to those entrepreneurs who are not going to engage in security, but would like to point it out as an additional direction, just in case.

There are also activities that will require additional information from you.

The OKVED classifier 2 contains the following areas that you are not entitled to open if you have a criminal record:

Companies related to;
Departments for social protection citizens;
Sports sections for children;
Agencies that involve minors in one way or another.

To engage in the above activities, you will need to provide a certificate of no criminal record. That is why it is so important to choose the right OKVED codes.

How to decide on the choice of code

To choose the most suitable options for OKVED for your activities when registering an individual entrepreneur, adhere to the principles:

First, decide on the line of business that will generate the main income (this is the main code or section, it must be specified);
Further, decide on those types of activities with which you will rarely deal (if the income from them is minimal, then you can not take such OKVED into account);
For yourself, choose those codes that are in the priority of your business. It is not necessary to indicate OKVED for courier services if the main income is, and in rare cases you provide goods delivery services.

Consider the following when considering major and minor codes:

Choose from the sections presented the one that fits the description for your activity;
In the section, read the list of subsections corresponding to it and select the necessary ones;
When filling out an application for opening an individual entrepreneur and changing the type of activity, it is not allowed to indicate codes with two or three digits. You should choose the most detailed OKVED. Only the first 4 digits are allowed;
You are not limited in the choice of encodings. You can specify at least everything from the list. But the main one you need to choose. Income on it must be at least 60% of the company's revenue.

How to change OKVED

If you decide to change the type of activity or add a new one to your business, then first go to tax office... Here you will need to draw up an application to change the list of codes in the registry. This must be done within three days, otherwise you will be fined.

The process of changing the OKVED code looks like this:

In the tax office, fill out an application and indicate the types of activities (this can be done at home by downloading the application form for adding a code from the inspection website);
On the form, you must indicate those OKVED that you will no longer use, and those that will become new to you (in some regions, this statement must be previously notarized);
If you submit an application in person, you will be given a certificate of the final registration of codes within 5 working days;
If a representative compiled the form for you, the tax authority will send a letter to your address within 10 days;
Initially, when submitting documents using postal services, you need to certify them at a notary;
After you have received an extract from the register, your new activity is valid.

It is necessary to make changes to the OKVED for the company once a year. This is usually done in the first month. For this process is more difficult than for individual entrepreneurs.

The society needs to add new codes in the event that they were not indicated in. At the same time, the addition of a new OKVED code entails changes in the Charter, which must also be recorded in the tax office. For LLC, when introducing new classes of activity, a state duty is provided.

To change OKVED, be sure to be guided by the following information:

Only one main code can be specified. If you want to indicate them in a larger number, then the law does not prohibit this;
Do not write codes just for the sake of the fact that sometime in the future you may be and will do them. This affects tax deductions, insurance premiums, and may require a license or additional certificates;
If you have chosen a preferential tax system, find out if you can choose one or another code with it. The discrepancy between the OKVED section and the tax system will not allow you to engage in the chosen direction;
Do not forget to report the changes to the insurance fund if you have employees in your business.

What is the penalty for

If you have not made changes by section, then the following consequences may occur:

The tax authority has the right to refuse you a VAT refund;
If you violate the deadline for making changes (more than three days), you can earn a fine of up to 5,000 rubles.

If you have several areas of activity indicated in OKVED, and you do not report on all of them in the declaration, the tax service will have a very natural question related to the lack of reporting in other areas.

Therefore, do not overuse the number of codes in the registry. A fine of 5,000 rubles will be imposed even if your type of activity does not comply with the selected taxation system.

Difficulties with OKVED

It also happens that an entrepreneur cannot find his direction of activity among the types of OKVED. This means that you want to specify the narrow specialization of your business.

This is optional. You can choose any class that includes several types, which will not contradict your type of activity, and in case of business expansion, you will already have existing codes.

The legislation does not explicitly prohibit the pursuit of those areas that are not confirmed in the register for your company.

But the absence of OKVED can bring on problems when:

The desire to engage in an activity that requires a license. In this case, you will definitely need to add a new class;
Transition to a different tax regime. It should be borne in mind that the new tax payment system may not allow you to engage in the chosen direction;
Business expansion outside the country. Then you need to urgently make changes to the registry;
Lending. The bank will not issue in the absence of the required types of OKVED.

Controversial issues in the tax

Tax officials often do not recognize the right to apply to the company. They also strive to increase the tax base by any means.

The result of their efforts may be a refusal to record the costs of a transaction in which a counterparty with an unregistered OKVED took part. In other words, the tax treaty recognizes the contract with him as immaterial and your expenses will not be counted as such.

This is due to the accounting for income tax and. In such cases, you can go to court. In most of these situations, the decision is made in favor of the entrepreneur. But for your own peace of mind and in order to avoid unpleasant consequences, we recommend that you check with your business partner about the availability of OKVED.

If an entrepreneur received income according to a code not indicated in the register and at the same time is on the STS, he may also expect difficulties. In this case, the tax office will require you to pay not 6% of the profit, as it should be with the simplified tax system, but all 13%, as it should be paid to an individual for income.

Description and reference data according to OKVED2

Status: acts
Date of introduction: 01.02.2014
Relevance: as amended No. 14, effective from December 1, 2017
Grounds for entry into force: Rosstandart order of January 31, 2014 N 14-st (as amended on November 29, 2017) "On the adoption and implementation of the All-Russian classifier of types of economic activities (OKVED2) OK 029-2014 (NACE Rev. 2) and the All-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008) "

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 types 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 inserted 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.