OKVED codes for individual entrepreneurs. What is okved: decoding the concept, where to get it

In fact, it seems that the OKVED code is such a trifle. But there are a lot of factors in accounting for your business that it can have a very significant impact on.

Let's look at the main ones.

Expense accounting

This problem is especially relevant for those who apply a tax regime that allows them to take into account costs. That is why it will be one of the most important factors with economic point vision. If you don’t have the required code, then you can’t write off expenses for it.

Let's look at the situation using an example.

Let's say you declare only retail trade in the Unified State Register of Legal Entities (USRIP). But in the process of work, decide to also engage in services. Then, until the register contains data on OKVED codes for services, the tax office may well “exclude” the costs of these types of activities from the tax calculation. Since you have not officially declared them according to the state. register. In this connection, it is believed that you do not have such an activity, and as a result, the costs for it are not particularly economically justified.

Tax benefits

On this moment The legislation provides for many tax benefits ( tax holidays, reduced rates) for certain types of activities (OKVED codes). Therefore, sometimes it is very important to choose one that is truly suitable for your job, allowing you to receive this “bonus” for yourself from the state.

Contribution benefits for employees

As with taxes, there are also benefits for contributions. That is, when carrying out work under certain OKVED codes, it is possible to pay contributions for employees in a smaller amount (i.e. at reduced rates). Thus, choosing the correct code can allow you to save not only on paying tax on the activities of an organization (IP), but also on the cost of payroll taxes for employees.

Tariff for contributions for injuries by employees

The tariff for these contributions is determined by the FSS, based on the data on the report confirming the main type of activity from the LLC (if it does not submit one, then the tariff is determined by the Unified State Register of Legal Entities, according to the code with the maximum tariff) and data on the Unified State Register of Individual Entrepreneurs. Thus, here too it is important to select the OKVED code correctly initially, so as not to pay these fees later in a larger amount.

Extra reporting, requests for clarification from the tax authorities

Some activities require additional types of reporting. As one of the options, statistical, mandatory only for certain areas of business. Since one of Rosstat’s selection criteria for submitting this or that industry reporting is the OKVED codes declared by you in the Unified State Register of Legal Entities (USRLE). And, if in a hurry you indicate, for example, the OKVED code for some work on space exploration, then you don’t have to wonder why Rosstat asks you for a statistical report on its exploration.

A similar situation can occur with simpler codes. Let’s say you indicated OKVED codes for trade and services, but in fact you only manage services. Then it is possible that Rosstat will “torture” you with reports on both areas of business. At the same time, there are fines for failure to submit statistical reports (and quite small ones). Thus, the refusal to submit it will not pass without leaving a trace.

And if you still decide to fill it out, then you will obviously have to spend more than one day figuring out the order in which to fill it out.

Also, in addition to Rosstat, there may be problems with the tax authorities. So, for example, in the case of an LLC (IP), which was registered only on UTII, but indicated types of activities other than those that will be used in this regime, the tax office may request you to report on OSNO. Since it will be considered that not all the work of an individual entrepreneur (LLC) will be carried out within the framework of UTII. Therefore, the best and safest option would be to present at least zero reporting within the framework of the general regime. Otherwise, there may be tax requirements for its submission, and fines. And you will have to prove your case in court.

Possibility of applying a certain tax regime

Not all types of activities are subject to one or another taxation regime. That is, the OKVED code you choose, in a way, gives you options for choosing systems or, on the contrary, can deprive you of it. So, for example, only certain OKVED codes fall under UTII and Patent. And if you choose the code incorrectly, you can say goodbye to the ability to use these modes.

Refusal of registration

The law also provides for restrictions on the types of activities that individual entrepreneurs and LLCs are not entitled to engage in. That is, if you inadvertently indicate a code that is unacceptable for maintaining within the framework of the work of an individual entrepreneur or within the framework of a regular LLC, a refusal to register will be more than likely.

There are also subtleties of specifying codes. Firstly, since 2017 it applies a new version code classifier, and the use of old classifier codes is no longer acceptable. Moreover, each code, even from a new classifier, must consist of at least four digital characters, that is, correspond to a group of activities. Otherwise, refusal is also possible. And as a result, loss of time and money.

Permits, licenses

Individual entrepreneurs (LLC) have the right to engage in some types of activities only if they have a license, permits, etc. That is, if you indicate them, but do not actually keep track of them, there is a possibility that there may be requests from inspection agencies regarding the existence of licenses, permits, etc.

Notice of commencement of activity

For certain OKVED codes, according to the government list, it is necessary to notify about the start of activity. Therefore, at the time of selection, you need to clearly understand that the code you have declared is fully suitable. If you choose the wrong code, it is possible that you will have to notify Rospotrebnadzor or other departments using it. And if you fail to fulfill this obligation, you may receive a fine.

Time

At the time of registration, it is optimal to immediately enter all the OKVED codes necessary for work. Since if this is not done immediately, then in the future you will have to make changes to the Unified State Register of Legal Entities (USRLE) in order to avoid at least the factors listed above. And filling out the necessary documents and submitting them to the inspectorate will take up that extra time that you could spend on your business.

Considering all of the above, better choice entrust codes to a professional. He will be ready to make a choice taking into account the main factors that can have a significant impact on your business later. This is especially important in material terms, and of course this option will make your business less labor-intensive in the future and allow you to keep records and generate income with less effort.

This kind of optimizes your work and wallet already at the time of registration.

In this section we have collected answers to the most frequently asked questions by our customers. If you have not found the answer to your question, ask our specialist. In order to receive a response as quickly as possible, please provide your contact phone number.

I, as a private individual, want to open my own business (trade). What is the best way for me to register as an individual entrepreneur or LLC and what are the pros and cons in both cases?

You must choose the legal form yourself.
Order state registration for an individual entrepreneur is simpler than for an enterprise, because To register as an individual entrepreneur, you need to submit a significantly smaller number of documents to the registration authority. In addition, it is cheaper to become an entrepreneur, since in addition to the registration fee, a legal entity must pay half of the authorized capital (minimum 5,000 rubles).
The procedure for terminating activities as an individual entrepreneur is much simpler than the procedure for liquidating a legal entity.
The taxation procedure depends on the chosen taxation system and there are pros and cons for both sides.
The accounting procedure for an individual entrepreneur is simpler: accounting for income and expenses and business transactions is carried out by individual entrepreneurs by recording income and expenses and business transactions in the Book of Accounting. The Company maintains reporting in accordance with the requirements of the Federal Law dated November 21, 1996 No. 129-FZ “On Accounting”.
In addition, for legal entities there is a restriction on cash settlements (the maximum amount of cash settlements between legal entities for one transaction is 60 thousand rubles). There are no such restrictions for an entrepreneur.
The main disadvantage of the legal status of an individual entrepreneur is that he is liable for obligations related to entrepreneurial activity with all the property belonging to him, while the liability of LLC participants (as indicated in the name) is limited only to the cost of the unpaid part of his contribution to authorized capital(to the extent of the value of the deposit made, the participant bears the risk of losses).

How to choose OKVED codes for individual entrepreneurs or LLCs?

When choosing OKVED codes for an individual entrepreneur or LLC, first of all you need to be guided by what types of activities you actually intend to engage in. The first code indicated in the application will be the main one. The selected group of OKVED codes automatically includes the entire subgroup of OKVED codes (for example, code 20.10 includes all codes 20.10.1.;20.10.2.;20.10.3.;20.10.4). You can choose any number of OKVED codes for both individual entrepreneurs and LLCs.

What do selected OKVED codes affect?

The size of the insurance tariff established for you by the social fund for compulsory social insurance against accidents at work and occupational diseases(in the range from 0.2 to 8.5% of accrued wages for all reasons).
For some of your future counterparties, it will be important that the type of activity for which you cooperate with them is indicated in the Unified State Register of Legal Entities if you are a legal entity or the Unified State Register of Individual Entrepreneurs if you are an individual entrepreneur, i.e. if you are engaged in trade - then the corresponding OKVED code trade, if you provide some services - the corresponding OKVED code for services.

Myths about OKVED codes:

1. “You can only engage in registered activities from OKVED.” This is not so, the law allows you to engage in any type of activity, regardless of whether you indicated these types of OKVED during registration or not.
2. “You will have to pay for each selected type of OKVED.” This is not the case, you can specify as many OKVED codes as you like and you don’t have to pay for them.
3. “If you have chosen a type of OKVED that falls under UTII, then you must pass “zeros” according to UTII.” This is not the case, you submit reporting on UTII only when activities falling under UTII begin.

When is a cash register needed?

The issue of using KKM (KKT) is regulated by:

1. Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers (KKT) when making cash payments and (or) payments using payment cards.”
2. Decree of the Government of the Russian Federation of July 23, 2007. No. 470 “On approval of the Regulations on the registration and application of cash registers (KKM) used by organizations and individual entrepreneurs,” effective from August 4, 2007. (Text of the Regulations).

Who is obliged to use CCP (CMC)?

The use of KKM (KKT) is mandatory for all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of sale of goods, performance of work or provision of services. But there are exceptions to this rule:
Who is not required to use cash register (KKT)?

1. Organizations and individual entrepreneurs using UTII, but in case of refusal to use the cash register, the entrepreneur is obliged, at the request of the buyer (client), to issue him a document confirming acceptance Money for the corresponding product (work, service). It could be sales receipt, receipt, etc.
2. A number of activities can be carried out without the use of CCP. The list of such types of activities is established by law. For example, these include the sale lottery tickets, travel tickets, acceptance of glass containers from the population, etc.
3. In the case of using strict reporting forms when providing household services The use of cash register machines is not mandatory for the population.

In other cases, the use of CCT is mandatory.
Is it necessary to register a cash register machine (KKT) with the tax authorities?
If an entrepreneur uses a cash register, there is an obligation to register the cash register with the tax authorities.

What taxes does the individual entrepreneur pay?

1. Fixed contributions to the Russian Federation Funds from individual entrepreneurs. Moreover, the individual entrepreneur pays these taxes regardless of whether the individual entrepreneur conducts any activity or not, whether the individual entrepreneur is a pensioner or not, whether the individual entrepreneur is on UTII, the individual entrepreneur is on the simplified tax system, or the individual entrepreneur is on the OSN, he in any case must pay these taxes in the form of a Fixed Payment to the Pension Fund.
2. Taxes on salaries of individual entrepreneurs. If an individual entrepreneur has employees, then the individual entrepreneur will also have taxes on the employees’ salaries, and the amount of individual entrepreneur taxes depends on the taxation system. (See IP Workers).
3. Taxes that an individual entrepreneur must pay depending on the tax system: UTII for individual entrepreneurs, simplified tax system for individual entrepreneurs, OSNO for individual entrepreneurs. In order for individual entrepreneurs’ taxes and accounting costs to be minimal, it is necessary to choose the right taxation system.

Which taxation system should an individual entrepreneur choose and what taxes should an individual entrepreneur pay?

To answer these questions, it is necessary to determine exactly what types of activities the individual entrepreneur will engage in.
Currently, in addition to the generally established taxation system for individual entrepreneurs (OSN), the application of which implies the payment of all taxes provided for by the Tax Code of the Russian Federation, there are special tax regimes (UTII for individual entrepreneurs, Unified Agricultural Tax for individual entrepreneurs, Uprashchenka for individual entrepreneurs). When applying special regimes, several taxes are replaced by the payment of a single tax.
To choose a tax system, carefully study each system and draw a conclusion:

1. UTII for individual entrepreneurs. (Accounting for individual entrepreneurs on UTII, Reporting of individual entrepreneurs on UTII, Taxes of individual entrepreneurs on UTII, The procedure for registering and deregistering individual entrepreneurs as a payer of UTII).
2. IP on OSNO.
3. IP on the simplified tax system.

What taxes does the LLC pay?

What taxes an LLC pays depends on the LLC taxation system. In order for an LLC to pay less taxes, it is necessary to choose the right LLC taxation system.
Selecting a taxation system for legal entities (LLC, CJSC).
The choice of taxation system for LLC or CJSC (LE) is a very important moment for the future company. It is better to determine the future taxation system before registering an LLC or CJSC (See How to register an LLC on your own, How to register a CJSC on your own).
If the type of activity of an LLC (CJSC) falls under UTII in your region, then you are basically deprived of a choice; you are obliged to apply UTII (See LLC on UTII).
If the type of activity of an LLC (CJSC) does not fall under UTII in your region, then the LLC (CJSC) has a choice of either applying OSNO (Generally Established Taxation System) or USNO (Simplified Taxation System).
If you, as a legal entity, are planning to run a large business with high level profitability, if your prospective partners insist on you issuing invoices in order to accept the “input” VAT for deduction, then the choice is obvious - choose common system taxation (OSNO).
If it is not planned big business, then it is probably best for a legal entity to choose the simplified taxation system (USNO). The benefits are obvious.
Firstly, instead of income taxes, VAT (except for customs and arising from transactions under a simple partnership agreement ( trust management)), property tax of the organization you will pay a single tax (clauses 2 and 3 of Article 346.11 of the Tax Code of the Russian Federation). The tax rate will be 6% if you choose income as the object of taxation, and 15% if the object is income reduced by the amount of expenses (Articles 346.14, 346.20).
Get acquainted with the taxation system in the Russian Federation for LLC (LE) to make the right choice.
The legislation of the Russian Federation allows a choice among several taxation regimes for LLCs:

1. general taxation regime for LLC (LE);
2. unified tax on imputed income for LLCs (UTII for legal entities);
3. simplified taxation system for LLCs, options:
4. tax 6% on income;
5. tax 10% on income reduced by the amount of expenses;

Before you start doing business, you need to choose OKVED. Having the code, you can get a license to work. There are quite a large number of them, but it’s not difficult to navigate them.

What is OKVED

All-Russian classifier of species economic activity developed by the Ministry of Economic Development and is part of the national standardization system Russian Federation. OKVED groupings with five- and six-digit codes reflect the features Russian economy and thus the detailing of the various activities is greatly facilitated.

Most entrepreneurs or business managers get scared just at the mention of these codes, but there is no need to be afraid of them - within a few days you will be able to thoroughly understand all the intricacies and understand why they are needed and how they work. The most important thing is to choose the right OKVED codes and register them.

To put it simply in clear language, then OKVED are codes that designate the type of activity, the sphere of production or the provision of certain services to the population. Tax officials use them to determine the tax rate. Depending on the industry and type of activity, the codes are divided into groups and subgroups.

OKVED classifier - what is it for?

Why do you need an OKVED code classifier, and is it possible to do without it? This question interests many. These codes help organize your activities, and at the same time they are quite effective in their work. The classifier is needed to make it easier for you to navigate the paperwork during registration.

OKVED is part of the Unified System of Classification and Coding of Technical and Economic Information of the Russian Federation.

List of existing sections:

A. Agriculture and forestry, hunting.

B. Fish farming, fishing.

C. Mining.

D. Manufacturing industry.

E. Production and distribution of water, gas and electricity.

F. Construction.

G. Trade, repair of cars and various household appliances.

N. Restaurant and hotel business.

I. Transport and communications.

J. Activities related to finance.

K. Real estate transactions.

L. Public administration and ensuring military security.

M. Activities in the field of education.

N. Provision of social services and health care work.

O. Communal and social personal services.

R. Work in the field of providing housekeeping services.

Q. Activities of extraterritorial organizations.

Without these codes, it would be much more difficult for government agencies to determine the tax rate, collect and analyze statistical information about each individual type of business activity. With the help of codes it is easier to classify and encrypt any type of work, to develop normative and legal acts with the help of which any economic activity is regulated.

Decoding OKVED codes

There are a huge number of codes in the directory, and to make them more convenient to use, they are all classified. There are 17 sections, which are divided into subsections in which information is provided full information on deciphering codes for certain types of work. This is what it is structure of the activity code according to OKVED:

1. XX is class.
2. XX.X – subclass.
3. XX.XX - group.
4. XX.XX.X – subgroup.
5. XX.XX.XX – view.

Numbers separated by dots indicate classes and subclasses. Classes to which a specific letter is attached are collected into separate sections.

Depending on what type of activity you have chosen, the code may contain from two to six digits. If the classifier does not contain the type of work that you have chosen, then you need to choose “Provision of other services”.

The decoding of the codes in 2014 remained unchanged and corresponds to the list given in the section above. These codes are valid for both individual entrepreneurs and legal entities.

When you write an application to register your business, you will need to indicate at least 4 characters of the code; with fewer characters your application will not be accepted.

You can download the full list of the all-Russian classifier of types of economic activities for 2014 on special websites that contain complete and detailed information.

The first codes that are indicated for registration are the main ones and include all other subgroups. Each OKVED code is a number consisting of 2, 3, 4, 5 or 6 characters. The first two digits are your class future activities, the third is a subclass, the fourth is a group, the fifth is a subgroup, and the sixth is a species. Full list OKVED contains all types of work that are permitted on the territory of the Russian Federation.

How to choose OKVED

When you register your enterprise or business structure, in addition to your main type of activity, you can also indicate an additional one. Sometimes it happens that you need several codes at once to describe your type of activity. In order to accurately assign a particular code to an enterprise, you need to find the corresponding section in the classifier. If the subgroup does not contain the code you need, you must refer to Appendix A, which sets out the expanded meaning of some activities.

In order to decide which OKVED code to choose, you must adhere to a clear principle. First you need to decide on the scope of your activity, then on the section. Having made your choice on a section, start searching for a class, subclass, group and subgroup.

The number of activities that you may wish to engage in cannot be limited. You can even use the entire classifier. But the documents must indicate at least one code. Many businesses choose to include five or even six bullet points. Experienced experts do not recommend specifying more than 20 points.

One or more codes that will fully characterize the appearance of your labor activity- this will be your main code. If you do not find a description of the proposed work in the classifier, then you should choose an additional OKVED or even several. This type of activity will be classified as additional.

If you have chosen several codes, the main OKVED must be written on the first sheet. It is he who will be included in the statistics form and in the certificate. The main activity is the one that generates the most income.

Registration and change of OKVED

Only after you have decided on the OKVED codes, you must contact the tax office at your place of residence and in the application for registration you must clearly indicate all the codes you have chosen. Simultaneously with the registration of the company, codes will also be registered.

If in the process of work you want to do something else additionally, then, naturally, you will have to add code corresponding to the activity. How to add OKVED? First of all, write an application for amendments and take it to the organization where the company and initial codes were registered. Necessary changes will be made according to your application.

You need to choose the right codes right away. If the slightest inaccuracy is made during the registration process, you cannot avoid wasting your personal time and money. The error, of course, will be corrected, but at the same time you will have to deal with bureaucratic delays. If you need to make certain changes to your application, this will be considered as reporting erroneous information on your part, and you may be denied automatic registration. All this can be challenged in court, but the process will drag on for a long time and the decision may not be made in your favor.

If an entrepreneur decides to change the type of his activity or supplement it, then a complete change of all OKVED codes will be required. Selecting the right code specifically for your business can be a painstaking task. The way out of this situation is simple - turn to people who work in the same field for help and clarification.

If you need to make changes to the OKVED code, your actions should be as follows:

1. in accordance with the classifier, decide on the choice of code;
2. if the enterprise has a charter, then changes must be made to it;
3. fill out an application for registration;
4. your signature must be notarized;
5. pay the state fee;
6. submit everything Required documents to the tax office;
7. receive documents that will confirm all registration actions.

If the charter of your enterprise contains a phrase that the company has the right to engage in other types of activities, then you can only get by by filing an application to change the OKVED codes.

Registering code changes is quite difficult process, which will require certain knowledge of current legislation.

There are special companies that provide services for registering changes. Employees of these companies have accumulated great experience, they are able to quickly respond to all changes in legislation that governs the registration process. They also have established interaction with other subjects of the federation necessary for their work.

How to choose the right codes for an online store

The online store must be registered according to all the rules. When preparing documents, you must indicate the selected codes. This type of activity relates to retail e-commerce, which will be carried out via the Internet. For all online stores that have just opened and do not operate on the basis of an offline business, code 52.61.2 is suitable. If you plan to deliver goods directly to the buyer, you will need to enter an additional code - 52.61.1 (Retail parcel trade).

Finding the correct OKVED code is not an easy task. In order to insure against refusal to obtain a work license, approach this issue with full responsibility and seriousness.

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

What is OKVED?

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

The classifier itself encrypts information about organizational and legal ownership and departmental subordination.

By the way, according to OKVED it is impossible to understand commercial or non-commercial activities carried out by the organization or what kind of trade it is engaged in - foreign or domestic. This is reflected exclusively in the company's Articles of Association.

For OKVED, a hierarchical classification method was chosen. Encryption of activities occurs sequentially.

How to select OKVED?

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

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

Where is OKVED used?

What are these codes for and where can they be found? This question interests many aspiring entrepreneurs.

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

You can also encounter OKVED in:

• various regulatory documents;
• state register (where full records of the activities of all registered organizations and entrepreneurs are kept);
• other international documents;
• charter of the organization.

An entrepreneur may also be faced with a list of codes more than once if they are added or deleted. This happens, for example, in situations where a company decides to change the main direction of its activities or completely stop it.

OKVED and tax systems

1. includes absolutely all types of OKVED for individual entrepreneurs. The same codes are used for LLCs.
2. Simplified includes the largest list of classifiers. It is worth noting that when using the simplified tax system, you cannot indicate codes 65.2X, as well as 66.0, 66.02, 67.12 and 66.22.6.
3. Unified Agricultural Tax (USAT). This is suitable only for a narrow range of activities. Only certain classifiers are suitable for unified agricultural taxation, or rather only those that start with 01.
4. Unified tax on temporary income (UTII) and patent. There are no classifiers for this taxation system. It is interesting that an entrepreneur can choose UTII and a patent, but he does not have the right to indicate the code.

What OKVED codes exist for individual entrepreneurs?

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

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

• commercial activities and consulting services;
• design in advertising and on the Internet;
• translations;
• marketing;
• architecture, interior design;
• website promotion;
• rental of real estate;
• real estate activity;
• journalism.

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

How does the number of specified OKVED affect insurance premiums?

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

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

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

Selection of main activity

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

In addition, if it turns out that the classifier does not correspond to the main type of activity, then in this case the appropriate services will become interested in the entrepreneur, including the Social Insurance Fund, which establishes the occupational risk class.

If it becomes known that an entrepreneur is trying to reduce the amount of his insurance premiums, and the employees at his enterprise are at risk of developing occupational diseases, then in this case the individual entrepreneur will not be able to avoid a fine or even stoppage of activities.

Indication of additional OKVED codes

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

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

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

Full decoding of the classifier

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

So, the code can consist of 2-6 digits. The structure of the classifier can be represented as the following model:

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

It is absolutely not necessary for an entrepreneur to indicate a complete breakdown of his activities (that is, all six digits), however, an insufficient number of them may serve as a reason for registering the entrepreneur with the tax authority.

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

A person registering 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 an organization’s OKVED is and where to get it.

After registering an individual entrepreneur or legal entity These business entities are assigned statistical codes and numbers

OKVED: what is it?

Each business entity is 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 business registration. Each business entity has the legal right to independently choose one or more ciphers contained in a special classifier. Rosstat is in charge of approving 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 code in question is often used when interacting with credit institutions and generating outgoing documents. Assignment of OKVED is the basis for obtaining a license corresponding to the chosen area of ​​business activity. In addition, the presence of a code assigned to an organization allows the latter to participate in auctions and tenders.

Let's move on to the question: “What is OKVED - deciphering the abbreviation.” The abbreviation in question stands for “All-Russian Classifier of Types of Economic Activities”. The development and improvement of this classifier is carried out by the Ministry Economic Development. It should be separately mentioned that such classifiers are used not only in Russia. Many countries that are part of the CIS also apply similar standards.

Why is it needed?

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

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

OKVED is nothing more than “ all-Russian classifier types of economic activities"

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

From all of the above, we can conclude that control authorities use OKVED codes to track the actions of all economic entities. Tax office applies the classifier in question to determine the specific tax 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. volume of the authorized capital;
3. process of obtaining a license.

Peculiarities

When examining the question of what an OKVED code is, we should separately consider the features of using the classifier. Using the document in question government bodies Those involved in collecting statistics draw up programs for the development of the country's economy. It is the division of the economic market into separate entities that allows government authorities to make changes to laws for specific economic entities. This approach allows us not to touch upon those areas that do not need developmental correction.

The data obtained is used to assess several areas of business activity. In addition, the information collected may be used to conduct comparative analysis with other countries. It should be separately mentioned that the collected information is transferred to 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 directory

Code structure

The document in question includes more than fifteen sections. It should be noted that this classifier does not consider the division of organizations by business ownership form. Also, this document does not discuss the differences between non-profit and commercial species 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 numbers. 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 the entrepreneur must choose. Next, the group and type of activity are indicated. The full code looks like this: “XX.XX.XX”. A large number of characters in the cipher allows you to get detailed information about the company's activities.

As practice shows, using a full transcript is not always advisable. As an example, let's give manufacturing company engaged in the production of paper products. During registration, the company indicated the code “21.22”. If the company needs to introduce new products, the entrepreneur will need to register an additional type of activity. For this purpose, you will need to initiate a business re-registration procedure. This procedure can only be avoided if during initial registration several codes are specified that correspond to possible directions of development of the enterprise.

How to choose the right OKVED for your activity

Having examined the question of why OKVED is needed, we 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 must choose both the main and additional areas of his activity.

In order to better understand this procedure, we should consider a practical example. Let's imagine a company that sells food products. This direction considered as an economic activity. Such a company can also sell clothing and non-food products. These activities will be considered additional activities.

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

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 two thousand and sixteen must use the new edition of the document to select the desired code. Having decided on the direction of his business, an entrepreneur should take a special reference book that contains information about various types economic activity. Codes from this directory are indicated in registration documents.

There are often situations when OKVED does not contain codes corresponding to the chosen direction. In such a situation, you should get specialist advice regarding the choice of activity and specific group. The entrepreneur also has every right indicate the code corresponding to the “Other Services” section.

Using code in reporting

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

Contributions to the budget

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

It should be noted that today in the current legislation there is no information about the level of responsibility for incorrectly indicating the cipher in tax reporting. This means that regulatory authorities do not impose penalties on an entrepreneur who made a mistake. In order to find out which code to indicate in the documents, you need to carefully study the registration certificate. This document contains information about the codes specified during business registration. You can also obtain the necessary information using a special reference book.

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 when expanding your business and developing new markets. In order to change the OKVED code, you should contact the registration authority. To make changes to existing documents, an entrepreneur must submit an appropriate application.

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

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

Responsibility for non-use of the classifier

OKVED - what is it, in simple words quite difficult to describe. During review this issue The level of responsibility associated with non-use of these ciphers should be mentioned. During the tax audit, employees of this authority identify the level of legality economic activity companies. If revenue obtained through the provision of services not specified in the constituent documents is discovered, the company's revenue is subject to confiscation.

It should be noted that other types of penalties in in this case not provided. The incorrect choice of cipher does not entail disciplinary, criminal or tax liability. In this case, the entrepreneur should simply change the code to a more suitable 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 Unified State Register of Individual Entrepreneurs.

Conclusions (+ video)

The OKVED indication is a mandatory stage of the registration procedure. To select the correct cipher, you should use a special reference publication. Experts recommend specifying several values ​​when registering a business. This step will avoid the need to re-register the business when it expands or reorganizes.