What is the influence of the OKVED codes. Selection of OKVED codes for ooo (codes of types of economic activities). How to get statistics codes. Where to see them

For reading 9 min. Views 159 Posted on 09.07.2018

A person registering his own business project for the first time is faced with the need to choose OKVED codes. As practice shows, not every entrepreneur knows about the purpose of these codes and their decryption. This nuance can cause various difficulties associated with interaction with counterparties and regulatory authorities. Below we propose to consider the question of what is OKVED organization and where to get it.

After registration of an individual entrepreneur or legal entity, these business entities are assigned statistical codes and numbers

OKVED: what is it

Every subject entrepreneurial activity tied to specific niche market relations. It is this binding that is carried out using OKVED codes. It should be noted that obtaining this digital value is a mandatory procedure that accompanies the registration of a business. Each business entity has the legal right to independently choose one or more ciphers contained in a special classifier. Rosstat is responsible for the approval of these ciphers.

The considered classifier is used to collect statistical data for the analysis and accounting of companies operating in Russia.

It is important to pay attention to the fact that the cipher in question is often used when interacting with credit institutions and forming outgoing documents. The assignment of OKVED is the basis for obtaining a license corresponding to the chosen direction of entrepreneurial activity. In addition, the presence of the code assigned to the organization allows the latter to participate in auctions and tenders.

Let's move on to the question: "What is OKVED - decoding of an abbreviation." The abbreviation in question stands for "All-Russian classifier of species economic activity". The development and improvement of this classifier is carried out by the Ministry Economic Development... It should be separately mentioned that such classifiers are used not only on the territory of Russia. Many CIS countries also apply similar standards.

Why do you need

As mentioned above, the classifier in question is used to collect statistical data for subsequent analysis. The information obtained is used to group different types of business activities. This approach greatly simplifies the creation of a taxation system for a specific area of ​​entrepreneurship. Let's take a look at the main functions of this classifier:

1. Management of the taxation system for certain areas of commerce and entrepreneurship.
2. Analytical activities to determine economic indicators important for the state.
3. Collection of information about companies and organizations operating in the country.
4. Entering the information received into various directories and state registers.

The considered classifier is used as the basis for the formation of regulatory legal acts. Such acts are used to control the work of all business entities. It should also be noted that in the absence of this cipher, an entrepreneur may be denied registration of a current account with a banking organization. According to the established rules, OKVED codes refer to the primary details that are indicated when concluding contracts and agreements with counterparties.

From the foregoing, we can conclude that control bodies use OKVED codes to track the actions of all economic entities. The tax inspectorate applies the considered classifier in order to determine a specific taxation system that is most appropriate for certain areas of business. It should also be said that the choice of cipher affects the following processes:

1. the strength of the tax burden;
2. the volume of the authorized capital;
3. the process of obtaining a license.

Peculiarities

Analyzing the question of what is the OKVED code, one should separately consider the features of using the classifier. Using the document in question government bodies collecting statistics, draw up programs for the development of the country's economy. It is the separation economic market into separate entities allows government agencies to amend laws for specific economic entities. This approach makes it possible not to touch upon those areas that do not need development correction.

The data obtained is used to assess several areas of business. In addition, the collected information can be used to conduct comparative analysis with other countries. It should be separately mentioned that the collected information is transferred to the control authorities to resolve various issues related to the economic activities of individual businessmen.

Code structure

The document under review includes more than fifteen sections. It should be noted that this classifier does not consider the division of organizations by business ownership. Also, this document does not address the differences between non-profit and commercial types activities.

OKVED is built according to a hierarchical system. The length of the cipher can vary from two to four characters. However, when going through the registration procedure, the entrepreneur should indicate four numbers. The structure of the code can be divided into several groups... The first two digits indicate the specific class. Each class includes several subclasses, one of which must be chosen by the entrepreneur. Next, the group and type of activity are indicated. The full code looks like this - "XX.XX.XX". A large number of characters in the cipher allows you to get detailed information about the company's activities.

As practice shows, the use of full decryption is not always advisable. Let's take a manufacturing company that makes paper products as an example. During registration, the company indicated the code "21.22". If the company needs to introduce new products, the entrepreneur will need to register an additional type of activity. For this purpose, it will be necessary to initiate a business re-registration procedure. This procedure can be avoided only if, during the initial registration, several ciphers are indicated that correspond to the possible directions of the enterprise's development.

How to choose the right OKVED for activity

Having examined the question of what OKVED is needed for, the rules for choosing this cipher should be considered. This step is performed at the stage of filing an application for becoming a tax accountant as a business entity. Every entrepreneur has the legal right to specify several ciphers. During the registration procedure, the future businessman needs to choose both the main and additional areas of his activity.

In order to better understand this order, one should consider practical example... Let's imagine a food company. This direction is considered as an economic activity. Such a company may also be involved in the sale of clothing and non-food products. These activities will be considered optional.

During the registration procedure, the entrepreneur can indicate several ciphers, while the work of the enterprise will go only in the main direction. This step is taken by businessmen planning to further expand their business to cover new markets. It should also be noted that each entrepreneur is given the right to delete unused codes and add new codes.

OKVED and OKVED 2 What is the difference - this issue worries many entrepreneurs. The prefix "2" denotes a revision of the document in question. According to the established rules, companies registering after two thousand and sixteen must use the new version of the document to select the desired cipher. Having decided on the direction of his business, an entrepreneur should take a special guide, which contains information about different types economic activity. The codes from this directory are indicated in the registration documents.

Often there are situations when there are no codes in OKVED corresponding to the chosen direction. In such a situation, you should consult a specialist regarding the choice of the type of activity and a specific group. Also, the entrepreneur has the full right to indicate the code corresponding to the section "Other services".

Using the code in reporting

The first edition of the classifier under consideration was valid until the beginning of two thousand and seventeen. This means that when filling out accounting and tax reports officials had the right to indicate ciphers taken from both the new and the old registry. The final transition to OKVED 2 took place in January two thousand and seventeen. Together with new edition OKVED entrepreneurs should use a new type of OKDP (Classifier of activities, products and services).

Contributions to the budget

When filling out a tax return, an entrepreneur should indicate the details of his company. One of the important details is the OKVED code, which reflects the direction of the entrepreneur's activity. This code is indicated on the title page of the tax return. As mentioned above, the code in question includes from two to six characters. These symbols are divided into several pairs using dots.

It should be noted that today the current legislation lacks information on the level of responsibility for incorrect indication of the code in tax reporting. This means that the regulatory authorities do not impose penalties against the entrepreneur who made a mistake. In order to find out what code to indicate in the documents, you must carefully study the registration certificate. This document contains information about the codes specified during the registration of the business. You can also get the necessary information using a special reference book.

How to change the code

The need to change and add codes may arise when the business expands and new markets enter. In order to change the OKVED code, you should contact the registering authority. To amend the current documents, the entrepreneur should submit an application.

Let's take a look at the order of actions that must be performed to change the main cipher. First of all, the entrepreneur should choose a new code. Changes associated with the choice of a new cipher must be recorded in the local acts of the organization. Further, an application for a change in the type of activity is submitted to the tax service. According to the established rules, this application must be certified by a notary. After that, the entrepreneur needs to pay the state fee and provide the check to the FMS employees.

At the end of the above procedure, the business owner is given a certificate confirming the change in the OKVED code. After receiving this certificate, the entrepreneur receives legal basis to conduct new activities.

Responsibility for non-use of the classifier

OKVED - what is it, in simple words it is rather difficult to describe. While considering this issue, mention should be made of the level of responsibility associated with the failure to use these ciphers. During the tax audit, the employees of this instance identify the level of legality economic activity companies. Upon discovery of proceeds obtained through the provision of services not specified in constituent documents, the company's proceeds are subject to confiscation.

It should be noted that other types of penalties are not provided in this case. Choosing the wrong cipher is not subject to disciplinary, criminal or tax liability. In this case, the entrepreneur should simply change the cipher to a more appropriate value.

Conclusions (+ video)

An indication of OKVED is a mandatory step in the registration procedure. A special reference book should be used to select the correct cipher. Experts recommend specifying several values ​​when registering a business. This step will avoid the need to re-register the business when it expands or reorganizes.

In contact with

1) Regulatory framework of the issue

All-Russian Classifier of Economic Activities (OKVED 2) OK 029-2014 (NACE Rev. 2) (adopted and put into effect by order Federal agency on technical regulation and metrology dated January 31, 2014 N 14-st) - is used today for state registration.

Order Federal Service state statistics Russian Federation from 31.12.2014 N 742 "On guidelines for determining the main type of economic activity of business entities on the basis of the All-Russian Classifier of Economic Activities (OKVED2) for the formation of consolidated official statistical information;

Order of the Ministry of Labor and social protection Russian Federation from 30.12.2016. N 851n "About the approval classification of types of economic activity by classes of professional risk ".

The old classifier, which is not currently used for the registration of legal entities, individual entrepreneurs:

All-Russian classifier of types of economic activities OK 029-2001 (OKVED) (NACE Rev. 1) (introduced by the decree of the State Standard of the Russian Federation of November 6, 2001 N 454-st) - Abolished from January 1, 2017

2) The concept of OKVED

OKVED is a directory (classifier) ​​designed to classify and encode types of economic activities and information about them.

Distinguish between the main (first) and additional (all other) codes.

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

1. - Class;

XX.X - subclass;

XX.XX - group;

XX.XX.X - subgroup;

XX.XX.XX - view.

For the purpose of state registration, the code of the type of economic activity must contain at least 4 digits (to fill out registration forms No. Р11001, Р21001, etc.).

3) Basic and additional types of economic activities

According to Methodical instructions to determine the main type of economic activity of economic entities on the basis of the All-Russian Classifier of Types of Economic Activities (OKVED2) for the formation of consolidated official statistical information (Approved by the Order of the Federal State Statistics Service of December 31, 2014 N 742) main economic activity is the economic activity that generates the largest share of gross value added *.

Secondary (secondary) type of economic activity is any other (not defined as the main) activity for the production of goods and services, i.e. types of economic activities related to various areas of production.
If the organization plans to occasionally carry out type of activity that brings a one-time (rare and not permanent) income- she not obliged reflect this type of activity as part of their activities.

Note:
* In practice, it is usually not possible to obtain data on value added separately for each type of economic activity, therefore, the main type of economic activity is determined using other indicators, in particular:
-Proceeds from the sale of goods, products, works and services.
-Gross profit;

Information on the main and additional types of economic activity from the moment of registration of the organization is displayed in the Unified State Register of Legal Entities (USRLE). In the future, in the event of a change in the share of the specific weight of one of the activities, the implementation of a new(in all cases - if the changes are stable, permanent) updating of such information in the Unified State Register of Legal Entities is required.

4) What does the OKVED code affect

The class of professional risk taken into account when calculating the size depends on the main code of the type of economic activity insurance tariff FSS for compulsory social insurance against industrial accidents and occupational diseases, as well as the possibility application of incentives for calculating the amount of insurance contributions to the FIU.

The class of professional risk to which the main type of activity belongs is determined according to the "Classification of types of economic activity by classes of professional risk", approved by the Order of the Ministry of Labor and Social Protection of the Russian Federation dated December 30, 2016 N851n.

Economic activities (indicating OKVED codes) are grouped into 32 classes, which reflect the level of industrial injuries, occupational morbidity and, accordingly, the cost of providing insurance. The higher this level, the higher the insurance rate.

Insurance rates for compulsory social insurance against industrial accidents and occupational diseases, depending on the classes of occupational risk are established by a special federal law for each financial year and planning period. They are also provided with benefits for the payment of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

The policyholder is obliged to annually confirm the main type of economic activity in the FSS.

5) What documents for registration indicate the type of economic activity

- LLC Charter- A textual list of types of economic activities carried out by a legal entity (The charter of an LLC is not required to contain this list on the basis of Articles 49 and 89 of the Civil Code of the Russian Federation, Article 12 of the Federal Law "On Companies with limited liability"From 0802.1998N14-FZ);

- Registration forms No. Р11001 (for legal entities), Р21001 (for individual entrepreneurs)- the main and additional codes OKVED (it is this information that is subsequently displayed in the Unified State Register of Legal Entities / EGRIP).

The OKVED code for individual entrepreneurs is a certain combination of numbers in which the type of activity of the entrepreneur is encrypted. A knowledgeable person can immediately understand what a particular company is doing: construction, trade or other activities.

What is OKVED?

OKVED for individual entrepreneurs literally stands for its main purpose - coding the type of activity for convenience, as well as obtaining quick information about a particular entrepreneur.

In the classifier itself, information about organizational and legal property and departmental subordination is encrypted.

By the way, according to OKVED, it is impossible to understand the commercial or non-commercial activity of an organization or what kind of trade it is engaged in - external or internal. This is reflected exclusively in the Articles of Association of the company.

For OKVED, a hierarchical classification method was chosen. Activity is encrypted sequentially.

How to select OKVED?

When a future entrepreneur decided to start his own business, first of all he must decide in what area he will work. For example, he decided to open his own online store. This means that he needs to consider the OKVED codes for individual entrepreneurs in the "trade" section. Some online store owners make the mistake of specifying the courier service code and forgetting that their main profit comes from sales and not from delivery services.

If an entrepreneur has only one main direction of activity, and other activities bring him only a minimum income, then he is not at all obliged to indicate it in the tax service and this is not considered some kind of violation. However, if a person nevertheless decided to develop several areas of services, then in this case he was recommended to carefully study the list of classifiers and select those that he needs.

Where is OKVED used?

What are these codes for and where can they be found? This question is of interest to many aspiring entrepreneurs.

The first time the codes can be encountered when filling out an application for registration with the tax office. There you need to indicate OKVED codes for individual entrepreneurs with a decryption. It is interesting that their number is not limited by law, however, the amount of mandatory contributions for entrepreneurs depends on the main activity.

You can also encounter OKVED in:

• various regulatory documents;
• the state register (there is a complete record of the activities of all registered organizations and entrepreneurs);
• other documents of the international level;
• the organization's charter.

An entrepreneur may also come across a list of codes more than once if they are added or deleted. This happens, for example, in those situations when the company has decided to change the main direction of its activities or completely terminate it.

OKVED and taxation systems

1. includes absolutely all types of OKVED for individual entrepreneurs. The same codes are used for LLC.
2. Simplified includes the largest list of classifiers. It should be noted that with the simplified tax system, codes 65.2X, as well as 66.0, 66.02, 67.12 and 66.22.6, cannot be specified.
3. Unified Agricultural Tax (ESHN). This is only suitable for a narrow range of activities. Classifiers for ESHN are suitable only for certain, or rather, only those that start with 01.
4. Single tax on temporary income (UTII) and patent. There are no classifiers for this taxation system. It is interesting that an entrepreneur can choose UTII and a patent, but he has no right to indicate the code.

What OKVED for individual entrepreneurs exist?

In the Russian Federation and in the tax system, there is a huge list of classifiers. They are divided into categories, but, as mentioned above, not all categories are suitable for the activities of individual entrepreneurs.

It is important for a novice businessman to know which codes are suitable for the types of IP activities. OKVED for them can be found in the existing OK 029-2001 list.

• commercial activities and consulting services;
• design in the advertising field and on the Internet;
• transfers;
• marketing;
• architecture, interior design;
• website promotion;
• renting out real estate;
• real estate activity;
• journalism.

Activities from these categories are most often indicated as the main direction of the entrepreneur's work. Also, the same classifiers can be indicated as additional activities.

How does the number of specified OKVED affect insurance premiums?

If an entrepreneur decided to indicate several OKVED codes for individual entrepreneurs, then, naturally, he would be interested in whether their number affects the amount of insurance premiums?

So, each classifier has its own class of professional risk. According to Article 1 of Federal Law 356-FZ of November 30, 2011, depending on this class, the amount of compulsory insurance premiums for entrepreneurs is regulated.

The quantity itself specified OKVED will not in any way affect the amount of insurance premiums for an entrepreneur, however, they will vary depending on the class of professional risk that is established for a particular classifier. The higher the risk class, the higher the amount of insurance premiums.

Choice of core business

As mentioned above, in order to accurately determine the choice of the classifier, it is necessary to study the appropriate OKVED lists for individual entrepreneurs with decoding. The main activity is considered to be the one from which the entrepreneur will receive his main income. Also, the main type of activity must necessarily fit the selected taxation system. Failure to comply with these requirements threatens the entrepreneur with a substantial fine.

In addition, if it turns out that the classifier does not correspond to the main type of activity, then the entrepreneur will be interested in the relevant services, including the FSS, which establishes the class of professional risk.

If it becomes known that the entrepreneur is trying to reduce the size of his insurance premiums, and the employees at his enterprise are at the same time at risk of developing occupational diseases, then the individual entrepreneur will not be able to avoid a fine or even a suspension of activities.

Indication of additional OKVED codes

Of course, an entrepreneur can indicate only one activity code - the main one, but experts recommend not to limit yourself to this, otherwise the question later arises: how to add OKVED for individual entrepreneurs?

So, an entrepreneur can really indicate an unlimited number of classifiers. Moreover, as mentioned above, he can carry out activities without specifying OKVED, but only if the profit from it is considered insignificant. If the entrepreneur decided to provide other services, then he needs to contact the tax authority, add the classifier to the list of his activities and report this to the fund. social insurance to recalculate mandatory insurance premiums.

Despite the fact that visually it seems that this procedure not complicated at all, it is not entirely true. The fact is that some types of activities are subject to licensing. When going through this procedure, it is necessary to indicate all classifiers, and if later the entrepreneur decides to add another type of activity, then he should go through all licensing again, which takes a lot of time and requires financial investments.

Complete transcript of the classifier

If a person nevertheless encountered OKVED for an individual entrepreneur, how can he understand what kind of activity the entrepreneur is engaged in, because some documents do not require a complete decoding of the classifier.

So, the code can be 2-6 digits long. The structure of the classifier can be represented as such a model:

• XX. - Class;
• XX.X - subclass;
• XX.XX. - group;
• XX.XX.X - subgroup;
• XX.XX.XX - view.

An entrepreneur does not have to indicate a complete transcript of his activities (that is, all six numbers), however, their insufficient number may serve as a reason for registering an entrepreneur with the tax authority.

In order for an entrepreneur to be registered, he must indicate at least the first three digits of OKVED, that is, the subclass. For example, if a person decided to open his own clothing store, he has the right to indicate only the code 52.4 (other retail in specialized stores), however, if desired, he can decipher his type of activity and indicate a subgroup - 52.42.7 (retail trade in hats).

This section includes:

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 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 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 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 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. twenty

NOTE The boundaries of manufacturing with other divisions 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 (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;

Sawmilling 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);

The activities of breaking up large batches of goods into small groups and the secondary marketing of smaller batches, including packaging, repackaging or bottling products such as alcoholic drinks or chemicals;

Sorting solid waste;

Mixing paints according to the customer's order;

Metal cutting by customer order;

Explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)