Which okved code to choose: we decide on the type of future activity. OKVED when registering an individual entrepreneur

OKVED is an all-Russian classifier of types of economic activity used by government agencies and businessmen. In fact, this is a collection encoding the spheres of production, provision of services and, in general, all business activities.

The codes presented in it are the same for all economic entities, regardless of their legal form. That is, for both LLC and individual entrepreneur the numbers from the directory will be the same.

On February 1, 2014, the new OKVED OK 029-2014 (NACE Rev. 2) came into force. Since then, changes have been constantly being made to it: new OKVED 2019 with a breakdown by type of activity was updated in July 2019, changes were made by Orders of Rosstandart dated July 10, 2018 N 404-st and 405-st.

If you are looking for information about what OKVED 2019 is with a decoding, there is no official website for posting such information, but you can use the OKVED code table on our portal.

What are economic activity codes?

The All-Russian Classifier of Types of Economic Activities is intended to systematize and simplify the accounting of business entities. Thanks to digital coding, any government agency or business partner can understand what a specific legal entity or individual entrepreneur does. It is customary to indicate classifier codes in reporting forms and other official documents; information about them is contained in the Unified State Registers of Legal Entities and Individual Entrepreneurs (Unified State Register of Legal Entities and Unified State Register of Entrepreneurs). Economic entities choose their types of activities at the time of state registration. The legislation does not limit their number, nor does it force businessmen to do everything that is provided for in their documents. Moreover, many types of activities are licensed and require special permission from authorized bodies. One of the selected occupations is the main one; it is by this that the tax authorities and other services, including Rosstat, will judge to which economic sphere a given enterprise or individual entrepreneur belongs. The remaining types, and therefore the codes, are additional.

OKVED codes are a minimum of four digits separated by a dot into two pairs. However, there may be five or six of them. The first of them indicate the general sphere, and the subsequent ones clarify and specify the type of activity. There are more than three thousand such values ​​in total, so the reference books are quite voluminous. At the same time, there are much more new values ​​in the second edition of the directory than there were in the old one, because legislators clarified and specified many types of activities in such a way that for one previous one there are up to five currently active.

How are OKVED codes formed?

The codes themselves consist of two to six characters, the exact number of which depends on the specific type of activity of the company. One entrepreneur may have several codes that most accurately describe the scope of his activities.

Schematically, the structure of the classifier looks like this: XX.XX.XX.

This is simply deciphered:

XX. — defines the class;

XX.X. — shows the class and subclass;

XX.XX. — defines a class, subclass and group;

XX.XX.X. - demonstrates class, subclass, group and subgroup;

XX.XX.XX - shows the class, subclass, group, subgroup and type of activity.

An example of generating an OKVED code

Let's say a company is engaged in the production of frozen meat, as well as its retail sale. In OKVED, we first find the code indicating meat production. This type of activity is contained in section C (Processing), division 10 (Food production), in class 10.1 (Processing and preservation of meat and meat food products) and subclass 10.11 (Processing and preservation of meat), 10.11.1 - Production of meat in chilled. This means that the first code for such a company will be 10.11.1.

Now, in the same way, we find OKVED codes for the sale of meat. In the classifier, this business is coded in section G (Wholesale and retail trade; repair of motor vehicles and motorcycles), in class 47 (Retail trade, except trade in motor vehicles and motorcycles), in subclass 47.2 (Retail trade in food products, drinks and tobacco products in specialized stores), in group 47.22 (Retail trade in meat and meat products in specialized stores), subgroup 47.22.1. Thus, our company has a second meaning.

When submitting an application for registration to the tax authority, applicants will have to indicate not one code for the type of economic activity according to the OKVED 2019 classifier, but two: 10.11.1 and 47.22.1.

How to use

How to use the classifier is described in detail in the Order of Rosstandart dated January 31, 2014 N 14-st “On the adoption and implementation of the All-Russian classifier OKVED2 OK 029-2014 (NACE Rev. 2) and the All-Russian classifier OKPD2 OK 034-2014 (KPES 2008)” . Let us remind you once again that both the document itself and OKVED-2 2019 with a breakdown by type of activity described in the Order came into force in February 2014.

Until July 10, 2016, when carrying out state registration of legal entities, the Federal Tax Service authorities used the OK 029-2001 classifier (NACE Rev. 1), however, since July 11, 2016, they switched to a new edition of the OKVED-2 classifier (version OK 029-2014) when registering (NACE Rev. 2)). At the same time, the old classifier continued to be valid for all subjects registered before this date. In all their reports they continued to indicate the previous values. On January 1, 2017, the transition period ended, so it became mandatory for all legal entities and individual entrepreneurs to use the new OKVED2.

A convenient tool has been prepared on our portal: OKVED codes for 2019 with decoding (classifier) ​​and search. In order to find the required values, enter the keyword for the type of activity in the field and click the “Search” button. As a result, you will see one or more options and can decide which of the proposed ones is suitable for your field of activity.

03 May

Hello! In this article we will talk about the types of activities of an individual entrepreneur.

Today you will learn:

• What types of activities exist according to OKVED;
• What type of activity to choose;
• How to add and change the type of activity of an individual entrepreneur;
• What is it for types of activities.

What are types of activities (OKVED) for individual entrepreneurs

The main reason for the impossibility of using this or that system is the type of activity that the individual entrepreneur is engaged in.

Taxation by type of activity is presented in the table:

Tax regime	Prohibited types of activities of individual entrepreneurs
Basic tax system
Simplified taxation system	Banking activities; Insurance services; Non-state pension funds; Investment organizations; Working with securities; Activities of pawnshops; Production of excise goods; Extraction and sale of minerals; Gambling establishments; Advocacy
Patent tax system	Almost all types of activities that are aimed at producing something except: production of business cards, pottery, sausage production, clothing and footwear production
A single tax on imputed income	Currency exchange; Gambling establishments; Production and sale of excise goods; Extraction, production and sale of precious metals and stones; Extraction and sale of minerals; Banking activities; Management activities; Communication services; Retail trade type of activity trade in art objects, antiques; Tour organization
Agricultural tax	Everything except agricultural production

However, despite the variety of modes, you will need to take into account many conditions, such as the maximum number of staff members, maximum turnover, and classifier restrictions.

In addition to taxes, there is also an obligation to pay contributions to extra-budgetary funds for yourself, and this must be taken into account when choosing a favorable tax regime.

What are individual entrepreneurs’ contributions for themselves? These are your contributions to health and pension funds. That is, regardless of whether you worked this year, made a profit or not, you will be required to pay these contributions to the state in a fixed amount.

In 2018, the amount of contributions will be 32,385 rubles. And if, for example, income for the whole year was more than 300,000 rubles, contributions to the pension fund will be calculated additionally, based on 1% of income above the limit.

To summarize the choice of the most favorable tax regime, it is best to make an individual tax calculation for individual entrepreneurs within each system.

The following parameters will need to be taken into account:

• If there are employees, then their number;
• Which region of the Russian Federation do you belong to;
• The tax system used by your future partners and clients;
• Sales area;
• Use of transport during transportation, etc.

When considering the issue of taxes, one cannot help but touch upon the topic of the so-called “tax holidays” that came into effect in 2015. For many, this innovation is very useful and applicable. “Tax holidays” involve exempting individual entrepreneurs from paying any tax and reducing the percentage on other taxes. However, not all individual entrepreneurs can take advantage of the benefit.

Conditions for providing “tax holidays”:

• Your type of activity is the production of goods, scientific work or social activity;
• You are registering an individual entrepreneur for the first time;
• The individual entrepreneur has existed for no more than two years;
• Your region is included in the list of regions of the Russian Federation where this benefit was introduced and your individual entrepreneur was registered after the adoption of the law in your region on “tax holidays”;
• You use the simplified tax system or a patent.

It must be taken into account that regional authorities have the right to introduce certain restrictions regarding the number of employees, maximum income per year, and areas of activity of individual entrepreneurs.

Is the type of activity of the individual entrepreneur confirmed?

We will not torment you and will immediately say that. The main direction of the individual entrepreneur’s activity is confirmed during its registration, when the businessman enters the activity number in the Unified State Register of Individual Entrepreneurs, after which this information comes to the Social Insurance Fund.

However, if you decide to change the main direction of activity of the enterprise, then you need to contact the tax office with an application for a change in the direction of activity in order to secure the change.

Why do this? You must receive payment for services rendered and products manufactured strictly according to the business activity code declared to the Federal Tax Service. Otherwise, this income will be considered as received outside the declared OKVED code, and will have to be taxed at 13% personal income tax.

Also, the amount of insurance premiums for injuries depends on the code of the main type of activity. Now experts identify 32 points, which determine the amount of contributions for various areas of activity. The amount of payments depends on the degree of danger and complexity of the work.

Thus, we can conclude that it is necessary to confirm the main type of activity in order to correctly make deductions for injuries to the Social Insurance Fund in the current year, without overpaying if the percentage differs from the previous year.

How to change and add an individual entrepreneur activity type

The enterprise develops along with the market, and now you are no longer doing what you used to do, which means that you need to think about changing OKVED. It's not difficult, now we'll look at how to do it in detail.

First, you will have to create a number for a new type of activity, and then fill out an application for changing the direction of activity.

To do this, sequentially implement the following steps:

• Go to the subsection “Registration of individual entrepreneurs” on the Federal Tax Service resource;
• Download the form, this is your application, and fill in the fields with information (in virtual or paper format, in the second case it will need to be printed after filling out).

The application consists of four pages. The first page is the title page, here we write our first name, last name and patronymic, indicate OGRNIP and. The second sheet is intended for recording a new direction of business. On the third sheet it is necessary to cancel the old direction of the enterprise’s activity. All three pages of the document are required to be completed.

Now you need to collect the missing documents for the tax office.

These include:

• Passport;

If you are sending a tax trustee, then attach a notarized power of attorney and the passport of your representative.

And the last stage is to deliver all this wealth to the tax office. You can do this yourself, through a representative (don’t forget about the power of attorney), using mail or the Internet. But remember that you need to contact the same tax office with which you registered your individual entrepreneur.

But that is not all. If you are an entrepreneur with employees, you need to confirm the main activity of the individual entrepreneur by submitting a certificate to the Social Insurance Fund. If your individual entrepreneur does not have employees, then such a certificate is not needed.

What to do if OKVED has not changed, but only new areas of doing business have been added. We simply add side business lines to the existing list. To do this, fill out only the lines for auxiliary areas of activity of the individual entrepreneur on the second page in form P24001. The third page only needs to be completed if you want to exclude any type of activity.

"), the entrepreneur must solve another important problem. This is a selection of codes according to the All-Russian Classifier of Types of Economic Activities (OKVED). The individual entrepreneur must inform the tax authorities of the selected codes upon registration. They help the state determine what the entrepreneur will do. In today’s article, specialists from the “” web service will tell you how to choose the right OKVED codes.

How to find the required code in OKVED

The OKVED classifier is, in fact, an ordinary reference book that contains several sections, and in them each type of activity is assigned its own unique code. This is a huge document, which is quite difficult for a beginner to navigate.

Those who decide to work with the directory on their own should do so. First, in the classifier you need to find the section that corresponds to your field of activity, for example, “Construction”, “Wholesale and retail trade”, “Transportation and storage”, etc. Then, inside the section, you need to step by step reach the desired group and code for a specific type of activity.

How many characters should the code contain?

OKVED codes must be selected with details of at least 4 first characters. For example, code 47.11 - “Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores.” If the entire group of an activity type is suitable, then the codes included in it do not need to be indicated. If you need to characterize your activity in more detail, then you should choose a code of a lower class, 5 or 6 characters. For example, code 47.11.3 - “Retail trade activities with a large assortment of goods with a predominance of food products in non-specialized stores.”

Here is a small list of possible OKVED codes for common types of activities among individual entrepreneurs:

Retail sale of products:

• 47.11 — Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores;
• 47.19 — Other retail trade in non-specialized stores.

Online store:

• 47.91 — Retail trade by mail or via the Internet information and communication network;
• 47.91.1 - Retail trade by mail;
• 47.91.2 - Retail trade carried out directly using the information and communication network Internet;
• 47.91.3 — Retail trade through Internet auctions.

Cargo transportation:

• 49.41 — Activities of road freight transport;
• 52.29 - Other auxiliary activities related to transportation;
• 53.20.3 - Courier activities;
• 52.21.2 - Auxiliary activities related to road transport.

Taxi:

• 49.32 — Taxi activities.

Restaurants and cafes:

• 56.10 — Activities of restaurants and food delivery services;
• 56.30 - Serving drinks;
• 56.29 — Activities of public catering establishments for other types of catering.

Hairdressers and beauty salons:

• 96.02 — Provision of services by hairdressing and beauty salons;
• 96.04 — Physical education and health activities;
• 96.09 — Provision of other personal services not included in other categories.

Please note: the OKEVD code can be selected for free in a special service created by the developers of Kontur.Elbe. In the service, you just need to enter the name of the planned type of activity and receive a list of suitable OKVED codes.

How many codes to choose

OKVED codes should be selected for those types of activities that the individual entrepreneur plans to carry out in the near future. If you select several suitable codes, then during state registration of an individual entrepreneur one of them should be indicated as the main one, and the rest as additional ones (we will talk about why this is necessary below). Tax authorities do not limit the maximum number of codes for one individual entrepreneur, but you should not indicate too many codes. It is best to choose no more than 20. After registering as an individual entrepreneur, you can add or remove extra ones.

Step-by-step action plan for changing OKVED codes for individual entrepreneurs

Fill out the title page and sheets “E” and “G” in the application form P24001. On the first page of sheet “E” you should indicate the codes that are added, and on the second - those that are deleted.

Number and print only completed application sheets.

On sheet “F”, enter the surname, first name and patronymic of the individual entrepreneur by hand. Do not sign the application yet - the signature must be affixed at the time of submission of the application.

Take the application to the tax office and present your passport. The application can be sent by mail or submitted through a representative by proxy. But then the application will have to be certified by a notary.

What happens if the OKVED code diverges from real activities

An individual entrepreneur does not have to operate under all OKVED codes specified during state registration. After all, the list of OKVED codes included in the Unified State Register of Individual Entrepreneurs (USRIP) is a list of activities that an entrepreneur is likely to be engaged in currently or will engage in in the future.

If an individual entrepreneur has a business for which the OKVED code is not included in the Unified State Register of Individual Entrepreneurs, it’s okay, there is no special responsibility for this. However, the Code of Administrative Offenses of the Russian Federation provides for liability for failure to provide information about a legal entity or an individual entrepreneur to the body that carries out state registration of legal entities and individual entrepreneurs in the form of a fine of 5,000 to 10,000 rubles (clause 4 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation). Therefore, to prevent inspectors from trying to recover this amount, it is better to supplement the list with current OKVED codes.

Please note: newly registered entrepreneurs (or their accountants) can use a special accounting program for individual entrepreneurs for free for a year. This is a web service “”, which allows you to keep track of income and expenses, calculate the amount of fixed contributions and taxes under the simplified tax system and UTII, prepare reports and submit them via the Internet. Those individual entrepreneurs can work in the program for free if less than three months have passed from the date of registration as an entrepreneur to registration in Kontur.Elbe.

This section includes:
- 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 (for example, 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 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 ore 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 small groups 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 the client's order;
- cutting of metals according to the client’s order;
- explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

Every entrepreneur, when registering an individual entrepreneur or legal entity, is faced with such a concept as OKVED codes. In our today’s publication, we will look at this concept, bring to the reader’s attention the 2019 OKVED codes broken down by type of activity, talk about what changes have occurred in this area, and offer an algorithm for independently selecting economic activity codes.

By order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014 No. 14-st, the All-Russian Classifier of Types of Economic Activities (OKVED 2) OK 029-2014 (NACE rev. 2) was adopted. OKVED is a list of codes related to a specific type of activity in the field of trade, provision of services, production, extraction of natural resources, etc.

From July 1, 2016, the previously valid OKVED ceased to be valid, giving way to the new classifier OKVED 2014 (OK 029-2014), which Rosstandart approved by its order No. 14-ST on January 31, 2014. But at that time, until December 31, 2015, the OKVED classifier of 2001 was in effect. All individuals who registered individual entrepreneurs and legal entities before July 11, 2016 must choose from this directory.

When registering an individual entrepreneur or legal entity from July 11, 2016, you must use OKVED 2. You can download OKVED 2019 codes with a breakdown by type of activity using this link:

The introduction of the new OKVED directory is dictated by the fact that business development goes beyond the scope of activities specified in the previous directory. The new OKVED 2 provides more precise and succinct names for types of business activities.

What should an individual entrepreneur do with OKVED from the old directory?

Tax services will independently recode your OKVED codes specified when registering an individual entrepreneur or when making changes. Next, organizations and individual entrepreneurs will only have to request an extract from the Unified State Register of Legal Entities (for legal entities) or from the Unified State Register of Individual Entrepreneurs (for individual entrepreneurs). The extracts will already indicate codes in accordance with the OKVED OK 029-2014 reference book (NACE rev. 2).

You will need to check the compliance of the new codes with the types of economic activities carried out.

How to determine the OKVED code for your activities in 2019?

If you want to independently determine which OKVED code from the new OKVED OK 029-2014 reference book (NACE rev. 2) corresponds to your previously valid code, you need to go to the website of the Ministry of Economic Development of the Russian Federation using this link.

Then go to the “activities” section, select the subsection “All-Russian classifiers assigned to the Ministry of Economic Development of Russia”, and at the bottom of the page you will see transition keys.

Another option to find out the new OKVED code is to order an extract from the Unified State Register of Individual Entrepreneurs through the Federal Tax Service website. The received extract will indicate the new OKVED codes for 2019. This option has become relevant since January 2017.

Why is the OKVED classifier needed?

OKVED codes solve the following problems:

• simplify the classification of activities and encode data about them;
• allow you to collect and structure statistical information for each type of business activity for further analysis;
• make it possible to determine the possibility of an individual entrepreneur or legal entity operating under a particular tax regime, to identify the need to obtain additional permits and pay various fees.

The 2019 OKVED classifier consists of sections divided into classes containing detailed explanations of each type of activity
Sections have letter codes of the Latin alphabet. Classifier entries may include explanations: what is the section - grouping - activity, what is included and what is not included.

The OKVED classifier for 2019 contains records of all groupings of types of economic activity, presented hierarchically. To identify groups, each classifier record has a code designation consisting of numbers (from two to six) with a sequential coding method. Dots are placed between the second and third and between the fourth and fifth digits to indicate nesting levels and added to ensure compliance with code entries.

The structure of the classifier looks like this:

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

Obtaining OKVED codes

An individual entrepreneur or legal entity independently selects the appropriate OKVED code from the classifier during the state registration process. The number of codes is not limited. Moreover, new codes can be added at any time during further activities.

During the registration process of a legal entity or individual entrepreneur, it is necessary to indicate the type of activity indicated by at least 4 code characters. That is, it is allowed to indicate only a group of activities. Indication of only a class or subclass of activities is not allowed.

If you change the type of activity, it is necessary to change the OKVED codes. To do this, you must submit a corresponding application to the Federal Tax Service. We hope that the information presented on this page and OKVED 2019 codes broken down by type of activity will be useful to you.

The material has been edited in accordance with changes in legislation relevant as of 12/02/2019

May also be useful: Is the information useful? Tell your friends and colleagues

Dear readers! The site's materials are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to know how to solve your specific issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257