How to select OKVED codes for individual entrepreneurs? All-Russian classifier of types of economic activity and principles of codification

This section includes:

The physical and/or chemical processing 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 defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C, Manufacturing, regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is basic waste treatment or treatment, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in group 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. 20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Processing implies the following types of activities involved in production and defined in this classifier:

Processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;

Pasteurization of milk and bottling, see 10.51;

Leather dressing, see 15.11;

Sawing and planing of wood; impregnation of wood, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

Production of ready-to-use concrete mixtures, see 23.63;

Electroplating, metallization and heat treatment of metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.

These include:

Logging classified under Section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

Preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars);

Processing of ores and other minerals, classified in section B (MINERAL MINING);

Construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION);

Activities of breaking down large quantities of goods into smaller units and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

Sorting of solid waste;

Mixing paints according to customer's order;

Metal cutting according to customer's order;

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

OKVED codes - 2017-2018 for individual entrepreneurs- these are codes of the all-Russian classifier of types of economic activity, which is used, among other things, for individual entrepreneurs. The choice of OKVED code determines the further registration actions of the individual entrepreneur and what kind of activity he will carry out. We will tell you in our article how to choose the correct OKVED code and not lose out.

Types of activities for individual entrepreneurs

Despite the fact that individual entrepreneurs are a fairly simple form of carrying out activities on the Russian business market, there are some restrictions for it provided by law.

In particular, the types of activities of individual entrepreneurs can be divided into several groups:

1. Regular.
2. Requiring licenses.
3. Requiring approval and/or appropriate permission.

“Ordinary” activities include those that, as a rule, are not associated with a danger to the life and health of citizens. An individual entrepreneur can carry out such activities as soon as he completes the registration procedures.

Licensed types of activities include those that are directly specified in the legislation.

A license is a document, a special permit issued by an authorized body to carry out a specific type of activity subject to certain conditions. A license is obtained after registration of an individual entrepreneur.

For certain types of activities of an individual entrepreneur, it is required to obtain appropriate permission from government authorities (for example, the Ministry of Emergency Situations, the Sanitary and Epidemiological Service, etc.).

However, there are types of activities that an individual entrepreneur cannot carry out in principle. These types of activities include:

• alcohol production;
• trade in weapons and ammunition;
• disposal of ammunition and their components;
• development of aviation technology, etc.

OKVED codes for individual entrepreneurs

OKVED is the All-Russian Classifier of Types of Economic Activities.

Now let's figure out which OKVED is relevant today.

Current OKVED (as of 2017-2018):

• OKVED OK 029-2001 (NACE rev. 1) dated November 6, 2001 was cancelled;
• canceled OKVED OK 029-2007 (NACE rev. 1.1) dated November 22, 2007;
• OKVED OK 029-2014 (NACE rev. 2) is valid.

Where are OKVED codes entered?

When registering, an individual entrepreneur fills out an application form P21001. When filling out sheet “A”, information about the types of economic activities is entered.

If you are inclined towards a particular activity, but doubt that you will engage in it, it is better to include this code in the application. Since in the future, if you do engage in this activity, the procedure for making changes will require additional time. Carrying out activities without entering information about it into registration documents is prohibited.

The legislation does not provide for any fines for indicating “extra” types of activities. If this activity is not subject to licensing, feel free to enter the OKVED code into the application and don’t worry about anything.

One more small nuance: the first code that you enter on sheet “A” will be the main type of your economic activity. That is, it will determine the size of the insurance tariff for social insurance and the possibility of your business falling under the “preferential” category, which is subject to lower insurance premiums, for example, for pension insurance.

Remember one more rule: the OKVED code must consist of 4 digits; but in the new application form, which has been used since 06/04/2013, there is no need to write a decoding of the OKVED code.

OKVED code (retail trade)

OKVED has section G, which is called “Wholesale and retail trade; repair of vehicles, motorcycles."

In this case, we are interested in the group starting with code 47.1 and ending with 47.99. According to OKVED codes, retail trade includes:

• Sale without modification or resale of new or used goods to the public for personal use.
• Retail trade through various types of agents.

NOT applicable to retail:

• Rental of various items.
• Sale of food/beverages that can be consumed on site or sold outside public catering establishments.
• Sale of cars, motorcycles, spare parts for them.
• Trade in ores, oil, grain, production equipment, etc.

Making changes to the types of economic activities of individual entrepreneurs

If, when registering an individual entrepreneur, you did not include in the application the type of activity that you want to engage in now, then do not be upset - you can always make changes to the registration documents.

Let's take a step-by-step look at the procedure for making changes.

1. We take the application form form P24001 and fill out separate sheets, depending on the type of changes being made.
2. Next, we choose the method of submitting the application: in person at the Federal Tax Service or MFC or by mail. If you decide to send by mail, then you need to have the application form P24001 filed and certified by a notary; after which the documents are sent by registered mail with a list of attachments.

If you decide to apply in person, take your passport with you. There is no state fee for making changes.

1. After an employee of the Federal Tax Service or MFC has accepted your documents, he must give you a receipt for receiving the documents, which must include the date of submission of the documents, the signature of the employee and a seal.
2. Within 5 working days after submitting your application, your documents will be ready. You go to the Federal Tax Service office with your passport and a receipt for the delivery of documents.

You should receive the following documents in your hands:

• USRIP record sheet;
• extract from the Unified State Register of Individual Entrepreneurs.

When choosing a type of economic activity, try to look into the future: it is better to add an “extra” code to the application during registration than to waste time later making the appropriate changes. But do not forget about those types of activities that are subject to licensing: in this case, you will not be able to carry out the activity without obtaining the appropriate document.

In the application for registration of an individual entrepreneur or legal entity there is a clause “Information on activity codes according to the All-Russian Classifier of Types of Economic Activities.” Let's figure out what to put there and why it's needed.

(And if you forget to indicate some type of activity or come up with a new business after registration - don’t panic, we know what to do)

You will:

understand what OKVED is

select the main and additional codes for types of economic activity (this is not as difficult as it sounds)

subsequently inform the tax authorities about new business areas

What is it anyway - OKVED codes

All-Russian classifier of types of economic activity. A list of digital codes and explanations that indicate a particular line of business. For example, what the owner of a booth for instant photographs, a wedding photographer or a retoucher do is classified by OKVED as “74.20 - Activities in the field of photography”, and a fashion designer who makes leather handbags must choose the code “15.12 - Production of suitcases, handbags and similar products made of leather and other materials; production of saddlery and other leather goods.”

Why is this necessary?

The government wants to know what kind of business you are in. But there are many areas of activity, and each can be called differently, for example, “I make cider” or “I own a cidery.” OKVED codes were invented to standardize communication between the tax office and businessmen. You report the code “11.03”, and the state understands that your business is “Production of cider and other fruit wines”. And don't try to explain that cider is not wine.

The types of activities of each company are listed in the Unified State Register of Legal Entities and Individual Entrepreneurs. It seems that the easiest way to enter the required numbers into the application is to look for them from a direct competitor and not read the instructions further. The catch is that OKVED is regularly updated; the latest edition came into force in July 2016. Perhaps something has changed in your type of activity: new codes have been added, and old ones have been edited or are invalid. So it's better to rely on yourself.

Select your main activity

There can be as many of them as you like, but the main one is one. It determines the amount of “injury” contributions that will have to be paid to the Social Insurance Fund from the salary, bonuses and other income of each employee (if any). The standard rate is 0.2%, but the higher the risk of the main activity, the higher the contributions. Maximum - 8.5%.

An individual entrepreneur can indicate the main type of activity during registration and forget about it. The LLC independently confirms it every year before April 15th. If this is not done, the Fund will make the most risky of all your activities the main one so that contributions for injuries are maximum.

• the physical and/or chemical processing 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 defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, for example engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic processing or treatment of waste, which is classified in section E (water supply; sewerage, organization of waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in group 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 33.20

Note - the boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Processing implies the following types of activities involved in production and defined in this classifier:

• processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20
• Pasteurization of milk and bottling, see 10.51
• leather dressing, see 15.11
• sawing and planing of wood; wood impregnation, see 16.10
• printing and related activities, see 18.1
• tire retreading, 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 repair or overhaul (e.g. automobile engines), see 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:

• logging activities classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars)
• beneficiation of ores and other minerals classified in section B (MINERAL MINING)
• construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION)
• activities of breaking down large quantities of goods into smaller groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals
• solid waste sorting
• mixing paints according to customer's order
• metal cutting according to customer's order
• explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

Good evening! For the first time, I independently prepared documents for individual entrepreneurs for retail trade in shopping centers (pavilions and islands) with shoe cosmetics, insoles, laces, shoe accessories and foot cosmetics. The tax office refused due to the indication of a non-existent main code. 52.40 was indicated. I took it from a well-known online source. Did you get excited? Please advise the correct main code, shoe repair can be added there. An individual entrepreneur is initially registered using the simplified tax system at 15%, then a transition to a patent is possible. Geographically - Moscow. Thank you in advance!

Galina, good afternoon.
In the application for registration of individual entrepreneurs, it is necessary to indicate the OKVED code of at least 4 digits. Currently OKVED is in force
OK 029-2001 (NACE Rev. 1)
Code 52.4 - Other retail sale in specialized stores, this three-digit code includes four-digit codes, (eg
52.41 Retail trade of textiles and haberdashery products

)
which in turn include more specific activities (

52.41.1 Retail trade of textiles
52.41.2 Retail trade in haberdashery
If you indicate code 52.41, then codes 52.41.1 and 52.41.2 can be omitted, because they are under codes 52.41 and will be available to you for activity, even if you do not decipher 52.41.
The directory does not contain the code 52.40 that you indicated, so your registration was denied.
The OKVED code will suit you:
52.48.39 Specialized retail trade in other non-food products not included in other groups
It does not contain nested codes. Before submitting the documents, you should once again consult the tax office about the correct choice of code and the correct application form.
In retail trade, you have the right to choose a PSN (Moscow Law “On the Patent Taxation System in the Territory of Moscow” No. 53 dated October 30, 2012.
To correctly determine your potential annual income under PSN, you need to correctly determine what your retail facility belongs to:
- Retail trade carried out through a stationary retail chain with a sales floor area of ​​no more than 50 sq.
Or
-Retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities.
Do not forget that with the simplified tax system in retail trade you are required to use a cash register. With PSN, a cash register is not required; it can be replaced by registering a BSO.

Thank you very much for the quick and detailed answer! Do you advise putting 52.48.39 as the main code, but additionally asking the tax authorities? I realized thanks! This is a question - I will put additional codes, shoe repair, just the trade in haberdashery)), probably the trade in paint and varnish products (there are positions there for dyeing shoes) - if you come across a code that does not fall under the PSN, it will not serve in the future for patent refusal?
BSO for services, here clients are unlikely to buy without a receipt. A cash register will need to be installed. With a patent, you can use a check printing machine. If at first the individual entrepreneur works on the simplified tax system, accordingly, a cash register will be registered; and then (after the New Year) it will switch to a patent, what to do with a registered cash register?
Perhaps I’m asking stupid questions, but for now, the more information I absorb, the more chaos in my head).
Thank you in advance!

Galina, good evening. A patent is taken for each type of activity. If you have two types of activities, then a patent is issued for each type and records are kept for each patent.
If you do not use the cash register, you must submit an application to the tax office to deregister it. But it turns out that you will purchase a cash register for just a couple of months, install it, register it, and then not use it. You either need to not buy it at all - immediately issue a patent for two months before the New Year, and from the New Year, issue a new patent, or continue to use the cash register even with a patent. It is not prohibited to use cash receipts instead of BSO. The law says that it is allowed for PSN and UTII in retail trade and the provision of services to the population not to use a cash register, but with the mandatory issuance of BSO checks (or use a receipt-typewriter).