From the point of view of the type of economic activity, the education sector is quite extensive and voluminous. There are a huge number of educational institutions operating on the territory of the Russian Federation, most of which have a general educational orientation. Entrepreneurs may well consider this niche as one of the options for doing business. In order for a private educational institution to operate legally, its founder, incl. is obliged to declare to the tax service the corresponding OKVED code: “Education”.

The following types of educational programs operate in the Russian Federation:

preschool (aimed at teaching, supervising and caring for preschool children);

general education (general and secondary education);

professional; (secondary vocational education)

higher education and scientific activity.

Where should I get OKVED codes in 2019?

The only valid OKVED classifier today is OK 029-2014 (NACE Rev. 2), approved. by order of Rosstandart dated January 31, 2014 No. 14-st (as amended on July 10, 2018). All previous editions are no longer relevant. Another name for this reference book is OKVED2. It consists of sections designated by a specific letter of the Latin alphabet.

All types of economic activities according to OKVED “Education” are collected in one large section “R”. This is explained by the fact that education is a separate branch of the economy, which has a significant subsequent expansion into classes, subclasses, and groups. This includes all types of educational programs: from teaching preschoolers to training specialists in various professions.

OKVED "Education": how to choose a code?

The selection of the OKVED “Education” encoding in 2019 is as follows:

In the OKVED-2 classifier we are looking for section “R” - “Education”. This section consists of only one class - 85.

In subclasses 85.1, 85.2, 85.3, 85.4 we select the most suitable OKVED code.

The activities collected in class 85 are deciphered as follows:

85.1 – general education;

85.2 – secondary vocational education;

85.3 – vocational training;

85.4 – additional education.

The OKVED code must consist of at least four digits; you can indicate the most detailed type of activity (5-6 digits). The number of codes that can be declared to the Federal Tax Service is not limited by law.

Subclass 85.1

Here are collected educational programs aimed at acquiring knowledge and skills that are necessary for human existence in society. The educational process can be carried out in state, municipal and private institutions. Student training standards are developed at the state level.

Example of encodings with decryption:

85.11 – code for preschool education;

85.12 – coding of primary education (general);

85.13 – OKVED “General basic education”;

85.14 – OKVED “Secondary general education” in 2019.

When selecting a suitable code, a question may arise: OKVED code “Preschool education” 80.11 or 85.11? In the new edition of the classifier, code 80.11 is absent, so code 85.11 is suitable for educational preschool institutions operating under general programs.

It should be noted that child care (day care) is not included in this code. If the institution provides this type of service, it is necessary to declare additional code 88.91.

Subclass 85.2

This subclass includes secondary and higher education. Higher education has the following areas:

85.22.1 – bachelor’s degree;

85.22.2 – specialty;

85.22.3 – master’s degree;

85.23 – highest qualification.

Subclass 85.3

Code 85.30 is reserved for vocational education aimed at acquiring and improving professional competence. For example, to work with certain equipment and technologies. This also includes obtaining qualification ranks (classes, categories) by workers and employees without changing the level of education.

Subclass 85.4

This includes various forms of education received in addition to the main one. They are aimed at obtaining new knowledge or developing existing competencies of students.

OKVED code “Additional education for children and adults” in 2019 is 85.41. This code combines the following activity:

85.41.1 – sports and recreation;

85.41.2 – cultural education (art, drama, music);

85.41.9 – other educational programs not included in other groups according to OKVED “Additional education for children and adults.”

Possible options for additional OKVED codes

58.11 – publication of books;

58.14 – publication of periodicals;

63.12 – activities of web portals;

62.02.3 – user training activities;

69.10 – activities in the field of law;

70.22 – consultations on commercial activities;

74.90.4 – consulting services in the field of agriculture;

74.90.5 – consulting services in the field of ecology, etc.

It is important to note that educational activities are subject to licensing. If you have just started selecting the OKVED encoding, first of all, start studying the names of all sections of the directory. And only after that you can move on to detailed codes. The descriptions of the codes must be read very carefully, since they may contain the necessary information. Below you can download the full table of OKVED codes for educational activities.

Table of OKVED codes “Education”

The field of education is a very broad and voluminous object to consider from the point of view of the type of economic activity. There are a lot of educational institutions, most of which have a certain specialization or are aimed at general educational measures. In the modern world, education plays a huge role both for the population and in the form of entrepreneurship, because some private educational institutions are not only in demand, but can also become very profitable businesses. That is why it is worth considering OKVED education.

The classifier by type of economic activity is a very extensive resource that is in demand by entrepreneurs. It has a very complex structure, but only at first glance. The main and largest areas of economic activity form its sections, and the varieties of this activity form classes. In turn, classes are divided into groups and subgroups so that everyone, even small businesses, receives a specific code to indicate when registering at the state level.

All OKVED educational activities are collected in a single section. This makes it clear that education is truly a separate and independent branch of the economy, which has a significant subsequent expansion and spread. It follows from this that this area of ​​entrepreneurial work is of national importance.

Each section is named by a specific letter of the Latin alphabet. This letter will not be indicated during the registration process, but it serves as an excellent guide for the entrepreneur himself. So, if he manages to at least find out the letter of his section, then it will be much easier to navigate the codes used. If we talk about education, it occupied section P. This structural link serves to summarize all structural divisions, economic branches, as well as types and subtypes of activities within the framework of entrepreneurship.

What codes can be used

This section has four main branches, which serve as the basis for the formation of codes for specific educational institutions. These branches are indicated using class and subgroup, and subsequent division by type occurs by adding another number:

• The beginning of the code used for the general type of education is -85.1.
• For institutions engaged in vocational education – 85.2.
• When it comes to vocational training – 85.3.
• In the case of providing additional education services - 85.4.

Thus, OKVED 2016 for preschool education provided code 85. . This is the code used by general education preschool institutions that operate according to general programs. It is worth noting that the process of child care is not included in this code, which means that if the institution wants to provide this type of service, additional codes should be used. It is also worth noting that group 85.1 also includes those business entities that provide services in general secondary, general and primary education.

Other areas of education

The next area of ​​education, within the framework of which activities can be recognized as entrepreneurial, is professional education, which can be higher and secondary. There is a separate code for each type. 85. – code for those educational institutions that, as part of their activities, train mid-level specialists. 85.22 – code for educational institutions that provide higher education services.

85.30 is the code that is used by educational institutions and organizations providing vocational training services. This may be the acquisition of additional qualifications in the form of specialization in a certain type of equipment, as well as advanced training within the chosen profession.

Additional education

It is also worth remembering educational institutions that provide additional education services. These can be highly specialized schools, studios, clubs that offer their services in mastering special skills. OKVED additional education for children and adults became a separate area, where the main subtypes of such education were located.

It is worth noting that additional education can relate to both culture and sports, and the acquisition of special skills, which, for example, can be provided by martial arts schools or survival schools, etc. OKVED additional education for children will be 85.41, it relates to the field of culture and recreation and is the most common type among children's additional education.

So, the field of education is so vast and diverse that, in addition to organizing a separate class, a separate section has also appeared in OKVED.

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)

(two types of codes at the same time)

The new OKVED2 (All-Russian Classifier of Types of Economic Activities) OK 029–2014 differs significantly from the old one in terms of numbers. The codes don't match there. OKVED 2 was introduced on February 1, 2014 (Rosstandart order No. 14-st dated January 31, 2014). The transition period was until 2015, then until 2016. From July 11, 2016, when registering individual entrepreneurs and organizations, it is necessary to apply the new OKVED (OK 029-2014). Relevant for 2017

80 Education [old]
85 Education [new]

[Old OKVED] 80.1 Preschool and primary general education

[another new option]

[Old OKVED] 80.10 Preschool and primary general education
[New OKVED] 85.11 Preschool education

[another new option] 85.12 General primary education

[Old OKVED] 80.10.1 Pre-school education (preceding primary general education)
[New OKVED] 85.11 Preschool education

[Old OKVED] 80.10.2 Primary general education
[New OKVED] 85.12 General primary education

[Old OKVED] 80.10.3 Additional education for children
[New OKVED] 85.41 Additional education for children and adults

[Old OKVED] 80.2 Basic general, secondary (complete) general, primary and secondary vocational education

[another new option]

[another new option] 85.21 Secondary vocational education

[Old OKVED] 80.21 Basic general and secondary (complete) general education
[New OKVED] 85.13 Basic general education

[another new option] 85.14 General secondary education

[Old OKVED] 80.21.1 Basic general education
[New OKVED] 85.13 Basic general education

[Old OKVED] 80.21.2 Secondary (complete) general education
[New OKVED] 85.14 General secondary education

[Old OKVED] 80.22 Primary and secondary vocational education

[Old OKVED] 80.22.1 Primary vocational education
[New OKVED] 85.21 Secondary vocational education

[Old OKVED] 80.22.2 Secondary vocational education

[Old OKVED] 80.22.21 Training in educational institutions of secondary vocational education
[New OKVED] 85.21 Secondary vocational education Regarding

[Old OKVED] 80.22.22 Training in educational institutions of additional professional education (advanced training) for specialists with secondary vocational education

[Old OKVED] 80.22.23 Training in preparatory courses for admission to educational institutions of secondary vocational education

[Old OKVED] 80.3 Higher professional education

[Old OKVED] 80.30 Higher professional education
[New OKVED] 85.22 Higher education

[Old OKVED] 80.30.1 Training in educational institutions of higher professional education (universities, academies, institutes, etc.)
[New OKVED] 85.22 Higher education

[Old OKVED] 80.30.2 Postgraduate professional education

[Old OKVED] 80.30.3 Training in educational institutions of additional professional education (advanced training) for specialists with higher professional education
[New OKVED] 85.23 Training of highly qualified personnel In terms of

[Old OKVED] 80.30.4 Training in preparatory courses for admission to educational institutions of higher vocational education
[New OKVED] 85.41.9 Other additional education for children and adults, not included in other groups

[Old OKVED] 80.4 Education for adults and other types of education
[New OKVED] 85.42 Additional professional education

[Old OKVED] 80.41 Training of vehicle drivers

[Old OKVED] 80.41.1 Training of vehicle drivers
[New OKVED] 85.42.1 Activities of driver training schools

[Old OKVED] 80.41.2 Training of flight and maritime personnel
[New OKVED] 85.42.2 Operation of schools for driving training for aircraft and ships, without issuing commercial certificates and licenses

[Old OKVED] 80.42 Education for adults and other types of education not included in other groups
[New OKVED] 85.42.9 Other activities for additional professional education, not included in other groups

ATTENTION!!! Previously, it was enough to indicate a code of 3 digits, but since July 2013 you need 4 digits (in 2019 and 2020 also 4 digits). For example, 52.42 alone is enough, it will include everything that starts with 52.4Х.ХХ

Codes of the All-Russian Classifier of Economic Activities are indicated only for income. For expenses of the organization and performance of work within the organization itself, OKVED is not needed. For example, many organizations have an accountant, but of course they do not need to indicate the accounting code. The same applies to renting premises, purchasing goods, etc.

With help, you can keep tax records on the simplified tax system and UTII, generate payment slips, 4-FSS, Unified Settlement, submit any reports via the Internet, etc. (from 325 rubles/month). 30 days free. For newly created individual entrepreneurs, the first year is now free (free).

It is worth noting that in most cases, the opening of sports and other types of schools that are not related to obtaining a school education provides an opportunity not only to make a good profit, but also to realize fulfillment for many professionals who have high levels of knowledge in such areas.

What is included in OKVED 85.41

As a main code, this code is not used to reflect a business; more often, one of the codes included in it is used. Although it is worth noting that not only entrepreneurs actively use these types of OKVED codes. Thus, OKVED 85.41 is used by many sports schools offering sports training. It is also used by sports camps. This code is also indicated in tax documents by entrepreneurs who decide to open a riding school or martial arts section.

This code also includes activities related to teaching swimming, gymnastics, and yoga. These sports are especially popular among entrepreneurs. But it is worth noting that, despite the use of this code to reflect many activities directly related to sports, it is not used by secondary schools, colleges and universities for their sports activities. OKVED 85.41.1 and education received in the field of culture are not reflected.

The second OKVED code, 85.41.2, is intended to reflect activities related to the cultural sphere. It is used by many businessmen who decide to start working in the field of art. Nowadays, art, dance, music and theater clubs, schools, and studios are often opened. The only exception is foreign languages, for which a different OKVED code is indicated.

The third code is OKVED 85.41 9. It is used in the case of conducting activities related to the provision of remedial courses or preparatory classes for exams. It also reflects language teaching. Also, OKVED 85.41.9 is now actively used by entrepreneurs who have decided to start their activities with computer courses. It is used to reflect various trainings and courses designed to master certain types of professions.

Despite the fact that OKVED 85.41 had a very short explanation in 2016 and now, the codes included in it have broader information that allows many entrepreneurs to indicate them in opening any art school or special courses for children and adults.