Find an okved by name. How to choose okved codes

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 activities.

Today you will learn:

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

New OKVED-2 codes for 2019

Download OKVED 2 in different formats:

• Download

• Download

The differences between the 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 choose will be directly related to OKVED codes. The latter represent a generally accepted classification of activities and IP.

OKVED performs the following functions:

• Separation of types of permitted activities;
• Encoding the names of the sphere (this is necessary for convenience: 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).

Having studied the classifier, you can determine:

• In what form does the company exist (IP, etc.);
• Type of ownership;
• 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 doing. 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 respond to frequently asked question: “How to find out OKVED for individual entrepreneurs”, because it contains all the information on encodings.

Where can I meet OKVED

OKVED codes can often be seen in everyday life.

They are found in:

• Various regulations;
• Register of all legal entities and individual entrepreneurs (the database of existing firms in the country is maintained here);
• Documents of international format;
• The founding documents of the company;
• Documents accompanying the activities of the company (with 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. The numbers in the OKVED classifier are separated by dots.

The code structure can be represented as follows:

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

In total, there are 21 sections and 99 clarifying classes and types with detailed description kind economic activity. In the tax 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 encounter trips to the tax office to make changes to the register. After all, the business is developing, and at some point you will want to expand its boundaries.

The tax application contains a form for adding OKVED. An individual entrepreneur can indicate 57 codes on one sheet. If the versatility of your business requires more classes, you can 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 IP from a wide list.

Most IPs are registered in the following industries:

• Providing advice (for example, providing 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 (code 74.30 will allow you to do both written and oral translation);
• Advertising (using OKVED 73.11 you can develop advertising agency);
• (class 68.20.1 is required for those who rent their own apartment);
• Real estate services (coding 68.31 is intended for real estate agencies);
• Programming (OKVED 62.02.1 is used by computer system designers);
• Repair of computers (class 95.11 is associated with the repair of computers, ATMs, automatic machines);
• (OKVED 2 with coding 63.11 allows you to provide services for posting information);
• (class 52.63 allows trading outside the store);
• (OKVED 51.61.2 opens up opportunities for trading via the Internet);
• Astrology (code 96.09).

Basic 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 actually does not correspond to the direction of the enterprise, then tax checks 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 taxation system. You can specify in the 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 engage in additional activity, then this will need to be pre-agreed with the tax service. You will need to draw up an application for the addition of 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 incompatible 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 system taxes, or abandon the chosen activity and take up another. For example, the simplified tax system does not allow the opening of an insurance company, mining or the production of excisable goods.

Applying the ESHN, 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 you to engage in all types of activities. True, 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.

USN gives the right to operate:

OKVED codes for UTII include the following areas:

• plumbing activities;
• Transport services;
• Commission shop;
• OKVED for food retail.

Insurance premiums and OKVED

The choice of one or another section of OKVED affects the amount of contributions 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 risks that the insurance fund uses in relation to a particular type of activity. The higher the risk, the more you will have to pay. That is, if the chosen direction of business can bring some kind of danger to your employees, then in accordance with the probability of occurrence 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 fee payment rate. Minimum tariff, which 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 submitted no later than April 15.

Such a process is connected with the choice of tariff and the appointment of the amount of contributions. This rule applies only to legal entities. Individual entrepreneurs need to confirm the codes only if the main section is changed.

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

Features of some 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, they must be licensed to this species activities. Otherwise, you have no right to engage in it.

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

There are also activities that require additional information from you.

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

• Companies associated with ;
• Departments for social protection citizens;
• Sports sections for children;
• Agencies that somehow affect the participation of minors.

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 choose a code

To choose the most suitable OKVED options 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 indicated);
• Next, decide on those types of activities that you will rarely deal with (if the income from them is minimal, then you can not take such OKVED into account);
• For yourself, choose those codes that are a priority for 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.

Considering the main and additional codes, consider the following:

• Choose from the presented sections 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 IP and changing the type of activity, it is not allowed to indicate codes that have two or three digits. You must select 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 one. 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 the 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 application must first be notarized);
• When applying in person, you will be issued a certificate of final registration of codes within 5 working days;
• If a representative prepared the form for you, the tax authority will send a letter to your address within 10 days;
• Initially, when submitting documents using mail services, you need to certify them with a notary;
• After you have received an extract from the register, your new activity has legal force.

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

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

To change OKVED, be sure to follow the following information:

• Only one main code can be specified. If you want to indicate them in larger numbers, then the law does not prohibit this;
• Don't write code just because you might be doing it sometime in the future. This affects tax deductions, insurance premiums, and may require a license or additional certificates;
• If you have chosen a preferential taxation 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 on the changes to the insurance fund if your business has hired employees.

What is the penalty for

If you have not made changes to the sections, then there may be the following consequences:

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

Therefore, do not abuse the number of codes in the registry. A fine of 5,000 rubles will also apply if your type of activity does not comply with the chosen taxation system.

Difficulties with OKVED

It also happens that an entrepreneur cannot find his line of business among the types of OKVED. This means that you want to specify the niche of your business.

This is not required. You can choose any class that includes several types, which will not conflict with your type of activity, and if you expand your business, you will already have the existing codes.

The legislation does not directly prohibit engaging in those areas that are not confirmed in the register for your company.

But the absence of OKVED can cause problems when:

• Desire to engage in an activity requiring a license. In this case, you will definitely need to introduce a new class;
• Switching to another tax regime. It should be noted that the new tax payment system may not allow you to engage in the chosen direction;
• Expansion of business 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 points in the tax

Tax representatives often do not recognize the right to apply for an enterprise. They also seek to increase the tax base by any means.

The result of their efforts may be a refusal to account for the costs of a transaction in which a counterparty with an unregistered OKVED participated. In other words, the tax authority recognizes the agreement with him as insignificant and will not count your expenses as such.

This is due to 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 for the availability of OKVED.

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

In Belarus, in some cases, the National Classifier of the Republic of Belarus OKRB 005-2011 "Types of economic activity" (OKED) is used

The European counterpart is the Statistical Classification of Activities in the European Economic Community (NACE Rev. 1.1)

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Subtitles

OKVED 2

Description

OKVED 2 is All-Russian classifier types of economic activity OK 029-2014 (NACE Rev. 2), which entered into force on February 1, 2014 with the right of early application in legal relations arising from January 1, 2014 Adopted by Order federal agency on technical regulation and metrology of January 31, 2014 N 14-st. From January 1, 2017, the same order canceled the previous editions of OKVED: OK 029-2001 (NACE Rev. 1) and OK 029-2007 (NACE Rev. 1.1).

OKVED 2 is built on the basis of harmonization with official version in Russian Statistical classification of economic activities in the European Community (version 2) - Statistical classification of economic activities in the European Community (NACE Rev.2) by saving in OKVED 2 (from NACE Rev.2) codes (up to four characters inclusive ) and the names of the corresponding groupings without changing the scope of concepts. Features that reflect the needs of the Russian economy in terms of detailing types of economic activity are taken into account in OKVED 2 groupings at the level of groupings with five- and six-digit codes.

In this classifier, the level of detail has been significantly increased: sections (sections) in OKVED 2 - 21 versus 17 in OKVED. At the same time, the number of groups has been increased from approximately 2,000 to 2,680.

Letter codes (now from A to U) do not carry an independent code load and meaning, since the six-digit digital code designation is unique for the classifier as a whole. They are retained only for the purposes of continuity with NACE Rev.2 and should not be used in the construction of code marks.

As classification features of types of economic activity in OKVED 2, features characterizing the field of activity, the production process (technology) are used. As an additional (within the same production process), the sign "used raw materials and materials" can be distinguished.

In accordance with international practice OKVED 2 does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, does not distinguish between domestic and foreign trade, market and non-market, commercial and non commercial types economic activity.

OKVED 2 - All-Russian classifier of types of economic activity OK 029-2014 (NACE Rev. 2) Approved by Order of Rosstandart of 01/31/2014 N 14-st with entry into force on February 1, 2014 and cancellation from January 1, 2015 of previous editions of OKVED.

Structure

SECTION A. Agriculture, forestry, hunting, fishing and fish farming

• 01. Crop and animal husbandry, hunting and the provision of related services in these areas
• 02. Forestry and logging
• 03. Fishing and fish farming

SECTION B. Mining

• 05. Coal mining
• 06. Extraction of crude oil and natural gas
• 07. Mining of metal ores
• 08. Extraction of other minerals
• 09. Provision of mining services

SECTION C. Manufacturing industries

• 10. Production food products
• 11. Beverage production
• 12. Manufacture of tobacco products
• 13. Manufacture of textiles
• 14. Manufacture of clothes
• 15. Manufacture of leather and leather products
• 16. Woodworking and manufacture of wood and cork products, except furniture, straw products and plaiting materials
• 17. Manufacture of paper and paper products
• 18. Printing and copying of information media
• 19. Production of coke and petroleum products
• 20. Manufacture of chemicals and chemical products
• 21. Production medicines and materials used for medical purposes
• 22. Manufacture of rubber and plastic products
• 23. Manufacture of other non-metallic mineral products
• 24. Metallurgical production
• 25. Production of finished metal products except for machinery and equipment
• 26. Manufacture of computers, electronic and optical products
• 27. Manufacture of electrical equipment
• 28. Manufacture of machinery and equipment not included in other groups
• 29. Auto production Vehicle, trailers and semi-trailers
• 30. Manufacture of other vehicles and equipment
• 31. Furniture production
• 32. Manufacture of other manufactured goods
• 33. Repair and installation of machinery and equipment

SECTION D. Provision of electricity, gas and steam; air conditioning

• 35. Security electrical energy, gas and steam; air conditioning

SECTION E. Water supply; wastewater disposal, organization of collection and disposal of waste, activities for the elimination of pollution

• 36. Water abstraction, treatment and distribution
• 37. Collection and processing Wastewater
• 38. Collection, processing and disposal of waste; processing of secondary raw materials
• 39. Provision of services in the field of elimination of consequences of pollution and other services related to waste disposal

SECTION F. Construction

• 41. Construction of buildings
• 42. Construction of engineering structures
• 43. Specialized construction works

SECTION G. Wholesale and retail trade; repair of motor vehicles and motorcycles

• 45. Wholesale and retail trade in motor vehicles and motorcycles and their repair
• 46. ​​Wholesale trade, except for wholesale of motor vehicles and motorcycles
• 47. Retail trade, except for motor vehicles and motorcycles

SECTION H. Transport and storage

• 49. Activities of land and pipeline transport
• 50. Activities of water transport
• 51. Air and space transport activities
• 52. Warehousing and auxiliary transport activities
• 53. Postal and courier activities

SECTION I. Activities of hotels and catering establishments

• 55. Activities for the provision of places for temporary residence
• 56. Food and beverage activities

SECTION J. Information and communication activities

• 58. Publishing activities
• 59. Production of motion pictures, video films and television programs, publication of sound recordings and music
• 60. Activities in the field of television and radio broadcasting
• 61. Activities in the field of telecommunications
• 62. Development of a computer software, consulting services in this area and other related services
• 63. Information technology activities

SECTION K. Financial and insurance activities

• 64. Financial service activities other than insurance and pension services
• 65. Insurance, reinsurance, activities of non-state pension funds, except for compulsory social security
• 66. Ancillary activities in the field of financial services and insurance

SECTION L. Real Estate Activities

• 68. Operations with real estate

SECTION M. Professional, scientific and technical activities

• 69. Activities in the field of law and accounting
• 70. Activities of head offices; management consulting
• 71. Activities in the field of architecture and engineering design; technical testing, research and analysis
• 72. Research and development
• 73. Advertising and market research activities
• 74. Other professional scientific and technical activities
• 75. Veterinary activity

SECTION N. Administrative activities and related additional services

• 77. Renting and leasing
• 78. Employment and recruitment activities
• 79. Activities travel agencies and other organizations providing services in the field of tourism
• 80. Security and investigation activities
• 81. Building and grounds maintenance activities
• 82. Administrative and economic activities, support activities to ensure the functioning of the organization, activities to provide other support services for business

SECTION O. Public administration and military security; social Security

• 84. Activities of government bodies to ensure military security, compulsory social security

SECTION P. Education

• 85. Education

Section Q. Health and social services activities

• 86. Health activities
• 87. Residential care activities
• 88. Providing social services without accommodation

SECTION R. Activities in the field of culture, sports, leisure and entertainment

• 90. Creative, arts and entertainment activities
• 91. Activities of libraries, archives, museums and other cultural facilities
• 92. Organization and conduct of gambling and betting, organization and conduct of lotteries
• 93. Activities in the field of sports, recreation and entertainment

SECTION S. Provision of other types of services

• 94. Activities of public organizations
• 95. Repair of computers, personal and household items
• 96. Other personal service activities

SECTION T. Activities of households as employers; undifferentiated activities of private households in the production of goods and services for their own consumption

• 97. Household activities with employees
• 98. Undifferentiated activities of private households in the production of goods and the provision of services for their own consumption

SECTION U Activities of extraterritorial organizations and bodies

• 99. Activities of extraterritorial organizations and bodies

OKVED

Description

Created based on the official Russian version Statistical classification of economic activities in the European Economic Community (NACE) Statistical classification of economic activities in the European Community). The classifier OK 029-2001 (NACE Rev. 1) was adopted by the Resolution of the State Standard N 454-st of November 6, 2001, entered into force on January 1, 2003. From January 1, 2008, it was supplemented by the classifier OK 029-2007 (NACE Rev. 1.1), approved by order of Rostekhregulirovaniya N 329-st dated November 22, 2007. Replaced the All-Union classifier of industries National economy(OKONKh) and Parts I and IV of the All-Russian Classification of Economic Activities, Products and Services (OKDP) relating to economic activities.

Structure

The code for grouping types of economic activity consists of two to six digital characters and its structure can be represented as follows:

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

Sections

OKVED consists of 21 sections.

A. Agriculture, hunting and forestry

AA. Agriculture, hunting and forestry 01 - Agriculture, hunting and provision of services in these areas 02 - Forestry, logging and provision of services in these areas

B. Fishing, fish farming

B.A. Fishing, fish farming 03 - Fishing, fish farming and the provision of services in these areas

C. Mining

ca. Extraction of fuel and energy minerals 10 - Extraction of hard coal, brown coal and peat 11 - Extraction of crude oil and natural gas; provision of services in these areas 12 - Mining of uranium and thorium ores CB. Extraction of minerals, except for fuel and energy 13 - Extraction of metal ores 14 - Extraction of other minerals

D. Manufacturing industries

D.A. Manufacture of food products, including drinks, and tobacco 15 - Manufacture of foodstuffs, including drinks 16 - Manufacture of tobacco products DB. Textile and clothing industry 17 - Textile production 18 - Clothing production; dressing and dyeing DC fur. Manufacture of leather, leather goods and footwear 19 - Manufacture of leather, leather goods and footwear DD. Woodworking and production of wood products 20 - Woodworking and production of wood and cork products, except DE furniture. Pulp and paper production; publishing and printing activities 21 - Manufacture of pulp, wood pulp, paper, cardboard and products from them 22 - Publishing and printing activities, replication of recorded media DF. Manufacture of coke, petroleum products and nuclear materials 23 - Manufacture of coke, petroleum products and nuclear materials DG. Chemical production 24 - Chemical production D.H. Manufacture of rubber and plastic products 25 - Manufacture of rubber and plastic products DI. Manufacture of other non-metallic mineral products 26 - Manufacture of other non-metallic mineral products DJ. Metallurgical production and production of finished metal products 27 - Metallurgical production 28 - Production of finished metal products DK. Manufacture of machines and equipment 29 - Manufacture of machines and equipment DL. Manufacture of electrical, electronic and optical equipment 30 - Manufacture of office equipment and computer equipment 31 - Manufacture electrical machines and electrical equipment 32 - Manufacture of electronic components, equipment for radio, television and communications 33 - Manufacture of medical products; measuring instruments, control, management and testing; optical instruments, photo and film equipment; hours DM. Manufacture of vehicles and equipment 34 - Manufacture of automobiles, trailers and semi-trailers 35 - Manufacture of ships, aircraft and spacecraft and other vehicles DN. Other industries 36 - Manufacture of furniture and other products not included in other groups 37 - Processing of secondary raw materials

E. Production and distribution G. Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items

GA. wholesale and retail; repair vehicles, motorcycles, household and personal items 50 - Trade in motor vehicles and motorcycles, their maintenance and repair 51 - Wholesale, including trade through agents, except trade in motor vehicles and motorcycles 52 - Retail trade, except trade in motor vehicles and motorcycles; repair of household and personal items

J. Financial activities

J.A. Financial activities 65 - Financial intermediation 66 - Insurance 67 - Ancillary activities in the field of financial intermediation and insurance

K. Real estate transactions, rentals and provision of services

KA. Operations with real estate, rent and provision of services 70 - Operations with real estate 71 - Rent of machinery and equipment without operator; rental of household and personal items 72 - Activities related to the use of computers and information technologies LA. Public administration and ensuring military security; social insurance 75 - Public administration and military security; social insurance

M. Education

MA. Education 80 - Education

N. Health and social services

NA. Health and Social Services 85 - Health and Social Services

O. Provision of other community, social and personal services

O.A. Provision of other communal, social and personal services 90 - Collection of sewage, waste and similar activities 91 - Activities of public associations 92 - Activities for the organization of recreation and entertainment, culture and sports 93 - Provision of personal services

P. Household activities

PA. Activities of households 95 - Activities of households with employees 96 - Activities of private households in the production of goods for own consumption 97 - Activities of private households in the provision of services for their own use

Q. Activities of extraterritorial organizations

QA. Activities of extraterritorial organizations 99 - Activities of extraterritorial organizations

Story

OKED Replaced the All-Union Classification of Industries of the National Economy (OKONKh), which was in force from 1976 to 2003. OKONH was developed on the basis of the resolutions of the Party and the Government. OKONH is integral part unified system classification and coding of technical and economic information used in automated systems management in the national economy.

OKONH was designed to provide machine information processing for managing the national economy and is used to solve the problems of automated control systems at various levels of management and ensure their information compatibility. OKONH is a grouping of activities by industries that differ in the nature of the functions performed by them in common system social division of labor. With the help of a classifier, the structure of the national economy that is taking shape in the process of expanded socialist reproduction is studied, the level of development of the productive forces of socialist society, the degree of development of the social division of labor are characterized. OKONH is designed to ensure the grouping of enterprises and organizations by industry in order to ensure scientific analysis intersectoral relations and proportions in the development of the national economy, comparability of indicators in the analysis economic efficiency social production and growth in the productivity of social labor, as well as linking planned and reporting indicators that characterize the development of the economy and culture of the country.

Within the large branches of the national economy, which are formed on the basis of the social division of labor, more fractional branches are distinguished, which are a set of enterprises producing homogeneous products, or a set of institutions and organizations associated with the performance of certain social functions. The classification unit of an industry is an enterprise, institution, organization that is on an independent balance sheet. Each individual enterprise (organization), depending on the nature of the main type of activity, can be attributed to any one branch of the national economy.

If the enterprise, institution, organization has auxiliary production and subdivisions that perform functions of a different nature, and if they have independent system accounting and allocated to separate accounting units (for example, housing and communal, medical, cultural and household, industrial, agricultural, construction, trade, etc.), then such industries and divisions belong to those sectors of the national economy that correspond to the nature of their activities in social division of labor. For example, auxiliary agriculture at an industrial enterprise should be assigned to the “Agriculture” sector, auxiliary industrial production during construction - to the “Industry” sector, etc.

Structural subdivisions of enterprises and organizations (workshops, workshops, departments) engaged in internal transportation, supply and marketing activities, organizations and points of contact, machine counting stations, as well as bases and warehouses of enterprises, institutions and organizations that are not allocated to an independent balance sheet, are accounted for on the main activities of these enterprises, institutions and organizations. Based on this, in the industry "Industry", for example, industrial and production activities are taken into account industrial enterprises, consisting on an independent balance sheet, and auxiliary industrial production at non-industrial organizations, allocated to separate accounting units; in the "Agriculture" sector - agricultural activities of state farms, collective farms and auxiliary agricultural production at enterprises and institutions, allocated to separate accounting units; in the "Construction" industry - construction and installation activities, etc.

• 10000 - Industry
• 20000 - Agriculture
• 30000 - Forestry
• 40000 - Fisheries
• 50000 - Transport and communications
• 60000 - Construction
• 70000 - Trade and catering.

The following industries are an exception:

• 80000 - Logistics and sales
• 81000 - Blanks
• 82000 - Information and computing service
• 83000 - Operations with real estate
• 84000 - General commercial activity to ensure the functioning of the market
• 85000 - Geology and exploration of subsoil, geodetic and hydrometeorological services
• 87000 - Other activities in the sphere of material production, which are collected according to the first two characters.

Branches of the non-productive sphere of activity are collected according to the first sign - "9":

• 90000 - Housing and communal services
• 90300 - Non-productive types of consumer services for the population
• 91000 - Healthcare, Physical Culture And social Security
• 92000 - Public education
• 93000 - Culture and art
• 95000 - Science and scientific service
• 96000 - Finance, credit, insurance and pensions
• 97000 - Management
• 98000 - Public associations
• 99000 - Extraterritorial organizations and bodies.

(introduced by Amendment N 24/2000, approved by the State Standard of the Russian Federation on February 15, 2000) For a number of groupings of the classifier, the code is set as an exception against the accepted rule for the formation of codes as a whole for the classifier.

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

Annex A (mandatory). Description of groupings

All-Russian classifier of types of economic activity
OK 029-2001 (OKVED) (NACE Rev. 1)
(put into effect by the Decree of the State Standard of the Russian Federation of November 6, 2001 N 454-st)

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Foreword

DEVELOPED	Ministry of Economic Development and Trade Russian Federation, Center for Economic Classifications
PRESENTED	Ministry of Economic Development and Trade of the Russian Federation
	Scientific and technical department of the State Standard of Russia
ACCEPTED AND INTRODUCED	OKVED uses a hierarchical classification method and a sequential coding method. The code for grouping types of economic activity consists of two to six digital characters, and its structure can be represented as follows: XX. - Class; XX.X - subclass; XX.XX - group; XX.XX.X - subgroup; XX.XX.XX - view. To ensure the correspondence of entries in OKVED codes with entries in NACE Rev. 1 codes in OKVED codes, a dot is placed between the second and third characters of the code. If there are additional division levels compared to NACE Rev. 1, a dot is also placed between the fourth and fifth digits of the code. By analogy with NACE Rev.1, sections and subsections have been introduced into the classifier, with the preservation of their letter designations. For example: Section D Manufacturing Subsection DA Manufacture of food products, including beverages, and tobacco Food production, including beverages Production of meat and meat products Meat production Production of meat and edible offal cattle, pigs, sheep, goats, animals of the equine family Manufacture of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs Production of edible animal fats Production of non-edible by-products As classification features of types of economic activity, OKVED uses features that characterize the field of activity, the process (technology) of production, etc. As an additional (within the same production process), the characteristic "raw materials and materials used" can be distinguished. An example of using the classification feature "field of activity": Section A Agriculture, hunting and forestry Section C Mining Section I Transport and communications Land transport activities Water transport activity Air transport activities Auxiliary and additional transport activities Postal and courier activities An example of using the classification feature "production process": Subsection CA Extraction of fuel and energy minerals Mining hard coal, brown coal and peat Extraction, enrichment and agglomeration of hard coal Coal mining Open pit coal mining Underground coal mining In accordance with international practice, OKVED does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, does not distinguish between domestic and foreign trade, market and non-market, commercial and non-commercial types economic activity. The classification of activities for the installation and (or) installation of building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in grouping 45 "Construction". For example, installation and installation of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, etc. The classification of activities for the maintenance and (or) repair of instruments, apparatus, machinery, equipment, vehicles, etc. is carried out in groups that reflect the production of these products, with the exception of Maintenance and (or) repair of motor vehicles and motorcycles (groups 50.2 and 50.4), household and personal items (group 52.7), office machines and computer equipment (group 72.5). Descriptions of OKVED groupings with codes up to four characters inclusive in terms of scope of concepts correspond to descriptions of similar groupings of NACE Rev.1. When detailing groupings with four-digit description codes, they are either not given (if the descriptions of the subordinate groupings in the aggregate correspond to the scope of the concepts of the description of the four-digit grouping), or they are not given in full and contain a part of the description relating to all subordinate groupings. The construction of separate OKVED groupings has the following features. When using OKVED to classify activities performed on a fee or contract basis, these activities should be considered as activities of economic entities that produce the same products or provide services at their own expense. At the same time, two main types of activities of economic entities carried out for a fee or on a contractual basis are distinguished: Performance of work according to the customer's documentation, when the contractor provides the subcontractor with all technical documentation necessary for the production of ordered products. For example, in metallurgical production(forging, cutting, stamping, casting); Performance of work on order, when a subcontractor performs certain processing on an object supplied by the contractor. Such objects may include raw materials, machine parts, machined, etc. Commissioned work may include working metals, preparing fruits for canning, etc. The activities of economic entities selling on their own behalf products manufactured to their order at other enterprises are classified in section G (wholesale and retail trade). When business entities play a significant role in the design and development of products (provide the contractor with the technical, technological, design documentation necessary for production; transfer know-how, patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new to him ), assume the risk associated with production (they own the raw materials and materials from which the products are made; transfer to the contractor for rent or leasing for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of these products during the year is at least 50% of the products of this type in the enterprise as a whole, their activities are classified as if these products were produced by the economic entity independently. OKVED is maintained by the Ministry of Economic Development of Russia. When conducting OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the State Standard of Russia. The organization of the mandatory approval of draft amendments to OKVED is the State Statistics Committee of Russia.

Reading 9 min. Views 176 Published on 09.07.2018

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

After registering an IP or legal entity these business entities are assigned statistical codes and numbers

OKVED: what is it

Every subject entrepreneurial activity tied to a specific niche of 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 classifier under consideration is used to collect statistical data for the purpose of analyzing and accounting for 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 organizations and formation of outgoing documents. The assignment of OKVED is the basis for obtaining a license corresponding to the chosen direction of business 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 the abbreviation." The abbreviation under consideration stands for "All-Russian classifier of types of economic activity". The development and improvement of this classifier is carried out by the Ministry Economic Development. It should be mentioned separately that such classifiers are used not only in Russia. Many CIS countries also apply similar standards.

Why do you need

As mentioned above, the considered classifier is used to collect statistical data for the purpose of subsequent analysis. The information obtained is used to group various types of business activities. This approach greatly simplifies the creation of a taxation system for a particular area of ​​business. Let's take a look at the main features of this classifier:

1. Management of the system of taxation of certain areas of commerce and entrepreneurship.
2. Conducting analytical activities to determine economic indicators important to 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.

OKVED is nothing more than the "all-Russian classifier of types of economic activity"

The considered classifier is used as a basis for the formation of legal acts. Such acts are applied to control the work of all business entities. It should also be noted that in the absence of this code, an entrepreneur may be denied registration of a current account with a banking organization. According to 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 the control authorities use OKVED codes to track the actions of all economic entities. The tax inspectorate applies the considered classifier in order to determine the 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 fund;
3. the process of obtaining a license.

Peculiarities

When analyzing the question of what the OKVED code is, one should separately consider the features of using the classifier. With the help of the document in question government bodies, involved in the collection of statistics, make up programs for the development of the country's economy. It is the division of the economic market into separate entities that allows state authorities to amend laws for specific economic entities. This approach allows not to affect those areas that do not need development correction.

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

To correctly indicate the OKVED code, you need to determine the type of activity of the enterprise and find it in the classifier reference book

Code structure

The document under consideration includes more than fifteen sections. It should be noted that this classifier does not consider the division of organizations according to the form of business ownership. Also, this document does not address the distinction between non-commercial and commercial 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 must indicate four digits. The code structure 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 cipher 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. As an example, let's take production company engaged in the production of paper products. During registration, the company indicated the code "21.22". If a company needs to implement new products, the entrepreneur will need to register additional view activities. For this purpose, you will need to initiate a business re-registration procedure. This procedure can be avoided only if, during the initial registration, several codes are indicated that correspond to the possible directions for the development of the enterprise.

How to choose the right OKVED for activities

Having analyzed the question of why OKVED is needed, you should consider the rules for choosing this cipher. This step is performed at the stage of filing an application for tax registration as a business entity. Each entrepreneur has the legal right to specify several ciphers. During the registration procedure, the future businessman needs to choose both the main and additional direction its activities.

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

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

Once selected codes can be changed, deleted or supplemented

What is the difference between OKVED and OKVED 2 - this question worries many entrepreneurs. The prefix "2" indicates a new edition of the document in question. According to the established rules, companies registering after the year 2016 must use the new edition of the document to select the desired cipher. Having decided on the direction of his business, the entrepreneur should take a special guide, which contains information about various types economic activity. The ciphers from this directory are indicated in the registration documents.

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

Using the code in reporting

The first edition of the classifier under consideration was valid until the beginning of the year 2017. 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 2017. Together with new edition OKVED entrepreneurs must use the new kind 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 activities. This code is indicated in title page tax return. As mentioned above, the code in question includes from two to six characters. These characters are divided into several pairs using dots.

It should be noted that today in the current legislation there is no information on the level of responsibility for the incorrect indication of the cipher in tax reporting. This means that the regulatory authorities do not impose penalties on the entrepreneur who made a mistake. In order to find out which code to indicate in the documents, it is necessary to carefully study the registration certificate. This document contains information about the ciphers specified during business registration. Also get necessary information can be done with the help of a special guide.

The classification of a company according to OKVED is not affected by either the form of ownership or the source of investment

How to change the code

The need to change and add codes may arise as the business expands and enters new markets. In order to change the OKVED code, you should contact the registration authority. To amend the existing documents, the entrepreneur should submit an appropriate application.

Let's take a look at the steps you need to follow to change the main cipher. First of all, the entrepreneur should choose a new code. Changes related to the choice of a new cipher should be recorded in the local acts of the organization. Next, the tax service is sent an application to change the type of activity. 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 a check to the employees of the Federal Migration Service.

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

Responsibility for non-use of the classifier

OKVED - what is it, in simple terms quite difficult to describe. While considering this issue, mention should be made of the level of responsibility associated with not using these ciphers. During the tax audit, employees of this instance identify the level of legality economic activity companies. Upon detection of revenue received through the provision of services not specified in founding documents, the proceeds of the company are subject to confiscation.

It should be noted that other types of penalties in this case are not provided. Incorrect choice cipher does not bear any disciplinary, criminal or tax liability. In this case, the entrepreneur should simply change the cipher to a more appropriate value.

Based on OKVED data, information about the activities of a new company or individual entrepreneur is entered into the Unified State Register of Legal Entities or the EGRIP

Conclusions (+ video)

The indication of OKVED is an obligatory stage of the registration procedure. To select the correct cipher, a special reference book should be used. Experts recommend specifying several values ​​during business registration. This step will avoid the need to re-register the business when expanding or reorganizing it.

In contact with

OKVED (All-Russian classifier of types of economic activity) is applied when state registration individual entrepreneurs(IP) and legal entities.

In 2015, the OKVED reference book OK 029-2001 (NACE rev. 1) with deciphering the codes is used. It was adopted by the Decree of the State Standard of Russia dated November 06, 2001 No. 454-st. On January 1, 2016, OKVED 2 (version OK 029-2014 (NACE rev. 2)), approved by the order of Rosstandart of January 31, 2014 No. 14-st.

OKVED structure

The reference book consists of 17 sections marked with Latin letters (A-Q) and 16 subsections (CA, CB, DA-DN). They are broken down into smaller classes, subclasses, groups, subgroups, and species, presented as two to six Arabic numerals separated by dots.

The code for grouping types of economic activity has the following structure:

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

Selection of OKVED codes

During registration new organization there is a question of selection of types of economic activity. It is important to know that all of them are selected strictly according to OKVED codes.

To find desired code, first you should decide on the scope of the organization (for example, textile production), then find the required section or subsection (for example, DB). Further delve into the class, subclass, group, subgroup and type until a specific type of economic activity is determined.

• The selection of the code does not depend on the form of ownership of the organization: they are identical for IP, LLC, CJSC.
• The selected code must consist of at least 4 digits, i.e. be the name of a group (XX.XX), subgroup (XX.XX.X) or species (XX.XX.XX).
• In constituent documents, you can specify an unlimited number of codes (preferably no more than 20 pieces).
• When registering, one main code (of the core activity of the organization) and additional (non-core occupations or activities in the near future) are indicated.
• When choosing types of economic activity, it should be remembered that some of them require licensing.
• At any time, you can make changes to the list of codes (add or remove).

Instruction

To facilitate the selection of the type of economic activity, a search is organized by name or by code. It is also possible to add positions of interest to those saved for further viewing or printing codes with decryption.