Codes for opening SP and their designations. Okved when registering an individual entrepreneur

The OKVED code for individual entrepreneurs is a specific combination of numbers in which the type of activity of the entrepreneur is encrypted. A knowledgeable person can immediately understand what this or that company is doing: 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 encodes information about organizational and legal ownership and departmental subordination.

By the way, according to OKVED, it is impossible to understand whether an organization carries out commercial or non-commercial activities or what kind of trade it is engaged in - external or internal. This is reflected exclusively in the Articles of Association of the company.

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

How to choose 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 entering 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 business, and other activities bring him only a minimal income, then he is not at all obliged to indicate it in the tax service and this is not considered some kind of violation. However, if a person nevertheless decided to develop several areas of services, then in this case he is recommended to carefully study the list of classifiers and choose 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.

For the first time, codes can be encountered when filling out an application for registration at the tax service. There you need to indicate the OKVED codes for individual entrepreneurs with decryption. It is interesting that their number is not limited by law, however, the amount of mandatory contributions for entrepreneurs depends on the main activity.

You can also encounter OKVED in:

• various regulatory documents;
• the state register (there is a complete record of the activities of all registered organizations and entrepreneurs);
• other documents of the international level;
• organization's charter.

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

OKVED and taxation systems

1. includes absolutely all types of OKVED for individual entrepreneurs. The same codes are used for LLC.
2. Simplified includes the largest list of classifiers. It is worth noting that with the USN it is impossible to indicate the codes 65.2X, as well as 66.0, 66.02, 67.12 and 66.22.6.
3. Single agricultural tax (ESKhN). This is only suitable for a narrow range of activities. Classifiers for ESHN are suitable only for certain ones, or rather, only those that start with 01.
4. Single tax on temporary income (UTII) and a 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 for individual entrepreneurs exist?

AT 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 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 the advertising field 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 activities.

How does the number of specified OKVED affect insurance premiums?

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

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

Directly the quantity specified OKVED will in no way affect the amount of insurance premiums for an entrepreneur, however, they will vary depending on the class of occupational risk that is set for a particular classifier. The higher the risk class, the higher the insurance premiums.

Choice of main activity

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

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

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

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 later arise: how to add OKVED for individual entrepreneurs?

So, an entrepreneur can indeed specify an unlimited number of classifiers. Moreover, as mentioned above, he can carry out activities without specifying 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 for recalculation of mandatory insurance contributions.

Despite the fact that visually it seems that this procedure is not at all complicated, this is not entirely true. The fact is that some 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 should re-pass all the licensing, which takes a very long time and requires financial investments.

Full decoding of the classifier

If a person nevertheless encountered OKVED for individual entrepreneurs, how can he understand what kind of activity the entrepreneur is engaged in, because some documents do not require a complete decoding of the 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 not at all necessary for an entrepreneur to indicate the full breakdown of his activities (that is, all six digits), however, an insufficient number of them may serve as a reason for registering an entrepreneur with a tax authority.

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

The coding of the economic activity of the entrepreneur is required when registering as an individual entrepreneur. Such an activity identification system is needed to report government bodies what type of activity the businessman will be engaged in. At the time of registration, it is necessary to pay attention to the selection of a suitable OKVED, so that in the future, when processing other documents in the tax authorities, there will be no problems and shortcomings.

OKVED codes definition - what they are used for

OKVED is a federal classifier of activities of persons as entrepreneurs and LLCs. When registering a new legal entity or individual entrepreneur, the form established by tax legislation is applied. When registering in the form P21001, the form contains a separate column for the codifier, where the future entrepreneur must indicate all codes suitable for his activities.

It is important to consider that there is no legal limit on the number of specified codes. This means that a businessman, when registering a new person, can indicate as many OKVED codes as required.

Established activity qualifiers apply to:

• registration entrepreneurial activity;
• tax registration in the department of the Federal Tax Service at the place of registration of the individual entrepreneur;
• determination of the necessary tariff used in the calculation of deductions to insurance services for injuries at the workplace;
• execution of documents and reports, where it is required to indicate activity registration codes;
• registration of quotas in case the entrepreneur hires foreign citizens n work.

It is important to note the main codifier. In the list, the numeric definition of the activity of the primary type must come first. After it, additional OKVED are indicated. The first code should maximally reflect the field of activity that the entrepreneur plans to engage in.

Regulations

Regulates the provision on the mandatory OKVED tax legislation. The codifier itself is contained in a document from the Ministry economic development OK 029-2014 (NACE Rev. 2). Its edition continues to operate in 2018. Additionally, directly or indirectly related to the codifier, the following normative legal acts:

1. Letter from the Ministry of Economic Development N D05-730 of 2010.
2. Letters from the Ministry of Finance N 03-11-06/3/38 of 2010 and N 03-11-06/3/249 of 2009.
3. Resolution of the State Standard N 454-st of 2001.
4. Order of RosTechRegulirvoania N 329-st of 2007.
5. Letter from the Federal Tax Service N ChD-6-25/1075 dated 2007.

Depending on the type and classification, third-party legal acts responsible for a specific code in the registry may also be affected. When registering activities, entrepreneurs should clarify which codes are suitable for their activities.

The structure of building code in the classifier, general rules

The structure can be represented by types of economic activity of economic entities. The entire document is a list with subsections where thematic areas are located. economic activity which an entrepreneur can engage in on the territory of the Russian Federation.

After IP registration, these codes will be linked to this form of business. In turn, the entrepreneur can make changes and supplement the indicated codes from the list.

Specific codes

When registering a person, entrepreneurs can add OKVED for specific areas. Legislatively, the document presents all types of possible activities. There are for example:

• elimination of pollution consequences;
• provision of temporary residence;
• activities related to libraries, archives, museums.

You can apply for about 99 directions in entrepreneurship. Registration of a new type of activity of an individual entrepreneur requires, depending on the specifics of the direction, additional permits and documents.

What to do if there is no suitable code in OKVED

When an application is being drawn up, a situation may arise that there may not be a suitable OKVED. Opening an additional type of IP activity or the main one requires specifying a codifier. If it is not there, you need to choose a more similar in meaning.

Documents for adding OKVED must be filled out completely. When registering an individual entrepreneur, it is not allowed to skip fields indicating codes. The verification of declarations will also depend on the specified number of the direction of activity. In case of erroneous indication or not indication of the code, the entrepreneur may face bureaucratic problems.

How to choose the right OKVED codes for individual entrepreneurs, is there any importance of the first

The main activity should be registered immediately. As mentioned above, the first code will be defined as the main line of business. Therefore, it is necessary to choose a more suitable one in meaning. It should be assigned carefully, as an incorrect code may cause further difficulties when filling out reports.

In addition, if necessary, enable and additional codes. Usually no more than 20 directions are indicated.

How to choose the main activity

IP form for opening OKVEDshould indicate the main activity.

It is important to pay attention to the encoder. Of the 99 areas presented, it is important to note the one that best suits the main area of ​​activity.

This activity is notable for the fact that the main income will come in this direction. Therefore, when marking the code, it is important to clearly understand how the IP will have the main income.

Which OKVED codes should be indicated additionally and how many of them can be indicated

Additional codes are indicated in quantity for 1 type of activity no more than 57 pieces. Exactly as much can be contained in the application form, which is filled out during registration by the entrepreneur. Additional codes are adjacent to the main ones.

Entering these codifiers is not a mandatory requirement. If an individual entrepreneur is engaged in 1 type of activity, he will be recognized as the main one. Only those directions in which the entrepreneur will receive income are indicated. Under each number in OKVED there is a definition that contains detailed description additional directions.

Pros and cons of additional OKVED codes

You can change the codes at any time if necessary. To do this, you need to apply again to the registration authorities. The positive aspects include the ability to engage in several areas at once with one IP, which generate income.

If you specify numbers, then difficulties may arise. They are mainly associated with an increase in the volume of reports provided. The more directions, the more paperwork you will need to fill out.

Is it possible to add OKVED after registering an IP

Entrepreneurs have this opportunity. To do this, you must fill out an application to the registration authority in the form P24001. On the first page, you must enter the required numbers for areas of activity.

If it is required to replace the codes, then page 2 is additionally filled out.

It is important not to sign the application. This is done when submitting a document to the tax authority.

What version of OKVED should be used when registering an IP

As of 2018, the following version of the codifier is applied for IP. OK 029-2014 (NACE Rev. 2). Previously, there were several editions. Three different documents created a lot of confusion. Therefore, the government decided in 2018 to automatically translate the codes for entrepreneurs under the established edition.

The other versions listed in the legal resources have now been cancelled. New activities were included in the codifier.

The application must be filled out carefully and the exact numbers must be indicated. If the version is an older edition, registration will be denied.

List of documents for registration OKVED

Many entrepreneurs have questions about how many documents are required when registering codes. In order to correctly comply with the form, you must familiarize yourself with the sample application attached below. For registration of a new IP indicating OKVED entrepreneur you need to have your passport with you.

If changes are made to the codes or they are supplemented then, on the basis of a completed application, a photocopy of the passport and an IP registration certificate are attached.

Documents for adding OKVED for individual entrepreneurs

Key documents that may be required for introduction of OKVED This:

• applicant's passport;
• application written in the form P24001.

If the action is carried out through a representative, then a notarized power of attorney is attached.

Documents for changing OKVED for individual entrepreneurs

When changing codes, the same set of documents is required. Additionally, a previously received certificate of registration of a person as an individual entrepreneur is attached. When changing OKVED, you do not need to pay a state fee.

Application for opening OKVED IP, sample, form

Fillings application requires special care and accuracy. It is forbidden to correct incorrectly written information.

The document consists of several sheets. A sample with the correct filling can be downloaded.

An empty form for filling out the document can be downloaded by clicking on the link.

Application for adding OKVED for individual entrepreneurs, sample, form

Before making changes to the previously registered form, the entrepreneur needs to write an application again. A properly drafted sample document is available at this link.

The document is filled out by hand or with the help of software on the computer. The ink color must be black. A blank form can be downloaded.

Application for changing OKVED for individual entrepreneurs, sample, form

The same operation will be required if it is necessary to change the data specified earlier in the registration form.

The completed sample is available for download at this link. You can download an empty form. It is important to pay attention to the fact that the completed document is signed when submitting it to the tax authorities.

Where to indicate, rules for entering codes

Codes in the application are entered on page 2. A separate chapter is marked there. For the correct entry of codes, it is enough to follow 1 rule.

All numbers fit into separate cells. Does not allow grouping in the same field. The code itself can consist of 3 groups of numbers.

Do IP need to confirm OKVED

According to the government decree of December 1, 2005 No. 713, persons registered as individual entrepreneurs do not confirm the main type of activity. Enough to submit an application.

Only companies that have organizational legal form in the form of an LLC. They need to provide, together with the application, a certificate confirming the code indicating the main direction of activity within the period established by the insurers.

Determining economic activity is an important step in registering an individual entrepreneur. A businessman, having submitted an application, must first study the codifier and select all the necessary directions for registering a new person. If you can’t find the numbers you need on your own, you can contact an accountant. The main thing is that the last reaction of the activity numbers is selected, otherwise the application will not be accepted.

If you want to work as an individual entrepreneur, you need to decide which OKVED code to choose. Even if you know exactly what services you will offer, what goods to manufacture, you need to raise the appropriate classifier and find the most suitable OKVED codes for individual entrepreneurs, which will subsequently be entered in the Unified State Register of Individual Entrepreneurs, and also reflected in your USRIP statement . As practice shows, it is with this step that the greatest difficulties are associated in registering entrepreneurial activities by private individuals. After all, the individual entrepreneur must choose the type of activity on his own.

What is a code

So, for starters, let's figure out what OKVED is. This abbreviation refers to the All-Russian Classifier of Economic Activities, which contains a list of services and works that an individual entrepreneur can engage in. Each code consists of four digits and covers the most typical activity.

Please note that an individual entrepreneur can choose several such codes, but still one of them must be indicated as the main one. It is he who will be reflected in all the reports of the entrepreneur.

However, when deciding which code to choose, one must take into account what consequences for further activities the choice of one or another type of OKVED entails. For example, if an entrepreneur plans to use hired labor, he is obliged to pay accident insurance premiums for employees. And it is on which code you choose as the main one that the size of these payments will depend.

Current classifier

To date, three editions of the classifier are used simultaneously:

• OK 029-2001;
• OK 029-2007;
• OK 029-2014.

To register an individual entrepreneur, you should focus on the first type of OKVED. Please note that this classifier was supposed to be canceled from the beginning of 2016, but nevertheless it was extended for another year. Therefore, everything that will be discussed further concerns this particular code in the 2001 edition.

However, do not worry that the introduction of new codes will complicate the registration procedure for an individual entrepreneur or will somehow affect the activities of those already registered. The tax service will make all the necessary changes on its own, so entrepreneurs do not have to deal with re-registration of the selected codes.

Classification

IP activities are divided into several groups. There are services that a private entrepreneur categorically has no right to provide, and there are those that require some approval or even a license. It is desirable that the entrepreneur not only knows about the existence of such a classification, but also familiarizes himself with it in detail. Below we offer general information regarding the question of what types of entrepreneurial activities an individual entrepreneur can engage in and what not.

So, the activities of the IP should be conditionally grouped into such main areas as:

• closed for individual entrepreneurs;
• requiring approval, permission;
• licensed;
• ordinary.

Ordinary

This group includes such types that an entrepreneur can engage in immediately after official registration with state bodies. These services do not require additional approvals, licensing, permits.

The list of such activities can be very large and is limited only by the desire of the businessman. But there are several important rules to which these services must comply. For their provision, employees do not have to have a special education, and if it is necessary, then the activity should not be associated with a danger to human life or health.

As a rule, they include:

• transportation by cars below 3.5 freight tons;
• wholesale trade in goods that do not have restrictions, prohibitions, a special sales regime;
• individual pedagogical activity;
• printing, publishing;
• advertising;
• rental of personal items, household appliances;
• leasing real estate;
• creative activity;
• various services.

Licensed

An entrepreneur is allowed to engage in these types of activities only when he issues a special license. This document is issued by the licensing authority, provided that the entrepreneur undertakes to comply with all the requirements and conditions that are necessary for the implementation of this type of work.

The licensing authority is understood as a federal executive body located in various constituent entities of the Russian Federation and entrusted with issuing licenses for a specific type of work. To clarify which body licenses which type of activity, we recommend that you refer to Decree of the Government of the Russian Federation of January 26, 2006 N 45 “On the organization of licensing certain types of activity”.

In particular, the classifier provides for work under a license in the case of transportation of passengers, cargo by rail, air, sea transport, private investigation services, activities of travel agencies, pharmaceutical work, and more. A complete list of positions is contained in Federal Law No. 99 “On Licensing Certain Types of Activities”. Approximately 49 species are listed there. Therefore, when deciding which type of activity to choose, one must understand that violation of this law and other regulations entails administrative liability, and sometimes criminal liability.

Closed

There are several types of activities that a private businessman cannot conduct. This is the military industry: the sale, manufacture and even development of goods of military importance or those that can be used in the military sphere. In addition, more and more often, the legislator is inclined to prohibit private entrepreneurs from dealing with alcoholic products in any form.

Types by permission

In addition to the above, there are types of businesses that you can do without a license. But for this, a businessman needs special permission from the relevant authorities. These may include the Ministry emergencies, sanitary and epidemiological service and other bodies. For example, in some regions, in order to engage trading activities permission must be obtained from the district government. In addition, there is a whole list of goods that require a certificate of conformity.

Selection of OKVED

To decide which OKVED to choose, you first need to select the section that corresponds to your intended activity, and in it you already need to select those specific codes that will reflect your business. It often happens that an entrepreneur plans to cover several codes in the process of developing his business. It must be remembered that the law allows you to specify several types of activities, but from the entire list you must select one that will be marked as the main one and will be indicated in all related documentation.

As a rule, four-digit codes are indicated, but in practice it happens that the entrepreneur is ready to engage in activities that are covered by the entire code group. Then it is enough to specify the group code. But you can also clarify your activities in detail by indicating a five- or even six-digit code.

Most often, entrepreneurs use OKVED from the following sections of the classifier:

• Advertising activity.
• Hairdressers and beauty salons.
• IT related activities.
• Retail trade in office furniture and equipment.
• Retail sale of home furniture and household goods.
• Retail trade in products.
• Retail trade in clothes.
• Online store.
• Cargo transportation.

How many codes can be entered

Since the classifier is quite large, and there are no restrictions on specifying codes in the application, the question naturally arises, how many codes can be chosen after all? Oddly enough, but if you rewrite the entire classifier in the application, this will not be the basis for refusing to register you as an individual entrepreneur - you can really indicate everything.

Only 57 codes can fit on sheet A of the application, however, according to the registration rules, the number of such completed sheets is unlimited. The only question is how expedient it is to submit a huge list of codes. After all, the law allows you to subsequently add the necessary codes.

By the way, please note that if you choose activities related to the fields of art, culture, youth sports, social services, social protection, medical support, development, upbringing and education of children, minors, the entrepreneur must provide a certificate of no criminal record.

Non-coincidence of activities with OKVED

Many entrepreneurs have a question, what can happen if he conducts activities that do not comply with the specified codes? It must be remembered that codes are your probable, intended field of activity. The law does not prohibit doing something else that is not specified by you when registering. In addition, the tax office is more interested in your income and reporting, and not the correspondence of what is indicated to what happens in fact. It is only important that your business functions in accordance with the letter.

However, it is important to know that the Code of administrative offenses responsible for not providing information about an individual entrepreneur or legal entity. Indirectly, on the basis of this article, a fine of 5 thousand rubles may be imposed. for the fact that the entrepreneur does not have a code corresponding to your actual business. Therefore, it is recommended to supplement your list of codes in time.

Briefly about the main

Summarizing the above, I would like to separately highlight the main points that a businessman should know when indicating his OKVED codes when registering his business. To these important points worth considering:

1. Codes are codes for specific activities. They must be indicated in the application when registering your business, choosing yourself.
2. The number of codes that can be written in the application is not limited by anything. But it is necessary to specify one, which will be considered the main one and appear in all related documentation.
3. Specifying all the codes in a row makes no sense and is even dangerous. Some of them may be prohibited for an individual entrepreneur, others will require a license, permit or certificate of no criminal record.
4. When applying for a special tax regime, keep in mind that there are certain restrictions when choosing codes.
5. If you hire employees, then the main type of activity must be confirmed in the FSS, but only when the main code changes. It can affect the amount of insurance premiums for your employees.
6. The law did not provide for liability for activities that do not comply with the codes. But an entrepreneur can be held administratively liable and fined 5 thousand rubles. for untimely informing about the reorientation of activities. Timely - within three days.
7. Mismatch of codes may lead to tax disputes with partners, when you or they may be denied the application of a tax benefit on a transaction, the resolution of tax disputes.

At the stage of official registration of his business activity, an individual entrepreneur is faced with the need to choose a statistical code for his business. The types of economic activity are legally enshrined in the OKVED classifier. To select the correct codes, the SP will have to understand their structure and assignment order.

OKVED choice: general provisions

When registering an individual entrepreneur, he needs to indicate the types of his future business. They must be selected from a special classifier, in which the permitted types of entrepreneurial activity are written out.

The table in which the types of entrepreneurial activity are indicated is called the All-Russian Classifier of Types of Economic Activities, abbreviated as OKVED.

Only the species classification edited in 2014 is relevant. activities of OKVED-2. Between 2014 and 2016, along with new edition classifier, it was possible to use the former OKVED-1 reference book. Since January 1, 2017, the old OKVED-1 has been completely abolished. From now on, it is necessary to be guided exclusively by OKVED-2. Application with codes indicated by the previous classifier, tax office won't accept.

The structure and interpretation of the classifier of business activity codes

The code table is divided into 21 sections. Each section is designated by a letter of the Latin alphabet from A to U.

The structure of the new OKVED table

Below are all sections of the table of new codes:

• agriculture, forestry, hunting, fishing and fish farming;
• mining;
• manufacturing industries;
• security electrical energy, gas and steam, air conditioning;
• water supply, water disposal, organization of collection and disposal of waste, activities for the elimination of pollution;
• construction;
• trade wholesale and retail repair of motor vehicles and motorcycles;
• transportation and storage;
• activities of hotels and catering establishments;
• activities in the field of information and communication;
• financial and insurance activities;
• real estate activities;
• professional, scientific and technical activities;
• administrative activities and related additional services;
• public administration and military security, social security;
• education;
• activities in the field of health and social services;
• activities in the field of culture, sports, leisure and entertainment;
• provision of other types of services;
• activities of households as employers, undifferentiated activities of private households in the production of goods and the provision of services for their own consumption;
• activities of extraterritorial organizations and bodies.

Within these sections, classes are distinguished. There are subclasses within the classes. Subclasses are divided into groups, and groups are divided into subgroups. Finally, in addition to sub-groups, a specific type of activity is indicated.

Latin letters of the table of contents of sections are not included in the codes, and only numeric designations are indicated. The first two digits of the code indicate the class, the third - the subclass, the fourth - the group, the fifth - the subgroup and the sixth - the type of activity itself.

This coding structure, despite its outward complexity, is understandable and logical.

The structure of the code in the OKVED classifier puzzles most entrepreneurs at first

When choosing a suitable OKVED code, you need to remember that certain types entrepreneurial activities are prohibited for individual entrepreneurs, therefore they cannot be used:

• production of explosive materials, military and aircraft equipment, parts for them;
• organization of production of drugs for mass use;
• provision of private security services;
• search and selection of jobs abroad;
• work in the sector of television and radio broadcasting, mass media;
• organization of bookmakers, gambling establishments;
• geology and geodesy;
• production and subsequent sale of alcohol-containing products (alcoholic products, perfumes, chemicals, etc.);
• maintenance of the space industry in any form;
• providing services for lending to the population;
• organization of trading platforms of any orientation;
• provision of insurance and clearing services.

When choosing an OKVED code for an individual entrepreneur, it is necessary to take into account all the requirements and restrictions on the part of the legislator. According to current regulations, the state, represented by authorized bodies, is not obliged to warn about possible adverse consequences; all responsibility for non-compliance with the laws rests with the business owner.

How to choose a code for a retail organization

As a model for compiling KVED, you can take the type of activity from the most common section representing trade (section G). For example, an entrepreneur wants to retail chocolate. To do this, he needs to open a new code or change an existing one. Consider the sequence of typing code:

• in section G, the OKVED class 47 is selected - retail trade, except for trade in motor vehicles and motorcycles;
• subsection 47.1 is selected depending on the intended place of sale of products - in non-specialized outlets, 47.2 - in specialized outlets. Chocolate should be sold in a specialized store, so we stop at code 47.2;
• chocolate belongs to the category of food confectionery products, therefore, in the relevant sections of OKVED 47, subsection 47.24.2 is selected - retail trade in confectionery in a specialized store;
• retail sale of confectionery, including chocolate, is division 47.24.22.

Thus, we get a six-digit number that accurately captures a specific type of activity. Only in reality, a six-digit code is not indicated during registration, but a group code is written, consisting of four characters. In the given example, this is the trade in bread, bakery and confectionery products. Of course, if you specifically indicate the code for trading chocolate, then this will not be a mistake, but then you cannot trade anything other than chocolate. The selected group automatically includes all confectionery products, not just chocolate.

Number of additional codes that can be selected

In Russian legislation, the number of codes that an entrepreneur can take is not indicated. A businessman is allowed to list in the application all codes entered in the classifier. Sheet "A" has 57 columns for codes that can be filled out. Of course, in practice, such a statement would cause only smiles among tax officials. By the way, KVED-2 includes 2500 codes.

In fact, there are restrictions on the number of codes, since special licenses are required to perform certain jobs. The register of licensed types of work, relevant for 2019, is given in Article 12 of Law No. 99-FZ.

You should also be aware that in order to obtain a permit for entrepreneurship in the field of education and development of children, proof of the absence of a criminal record will be required (law No. 129-FZ, art. 22, p. 1k).

Please note that you can change, add or remove OKVED codes at any time.

How to get OKVED for the main type of activity

The application is allowed to fix only one main type of activity. Accrual coefficients for wages accident insurance for employees are made according to the specified code. Accordingly, the higher the degree of risk to which employees of the enterprise are exposed at work, the greater the coefficient.

According to the order of the Ministry of Health and social development No. 55 of 01/31/2006, the individual entrepreneur must necessarily inform the FSS of the Russian Federation about the change in the main type of work. If such information is not received, then, in addition to a fine, it will be necessary to pay contributions to Social Insurance. They will be calculated according to the coefficients provided for the most risk types activities listed in the application.

How to choose the right code

In order to avoid the temptation to indicate the type of business activity with the lowest coefficient as your main occupation, the law states that the main type is considered to be the one that brought in the reporting year maximum profit.

Fixing any type of business activity as the main one, it is necessary to determine the tax regime, since certain preferential regimes are far from being possible for any type of activity. Such tax regimes as STS, PSN, UTII and UAT apply only to certain types of business. An example is the simplified taxation regime (STS), which is the most popular, since it is characterized by a small tax burden and simplified reporting system. However, under the simplified tax system, it is forbidden to engage in insurance activities and extract minerals from the bowels.

Even greater restrictions apply to such a taxation regime as ESHN (single agricultural tax). When working on the ESHN, only business activity is possible in agriculture and fish farming.

The process of issuing the corresponding code: step by step instructions

The initial fixation of the code occurs during the registration of IP. The registration of an individual entrepreneur is currently extremely simple. It consists in submitting only three documents: an application form, a passport and an individual tax number.

The OKVED code is indicated in the application for new form R21001.

How to make an application

The form is filled out on the printer in capital letters in Courier New font 18 pixels high or manually, in large block letters in black ink.

OKVED codes are indicated on the fourth page of the document (sheet A). At the top, in the corresponding line, the code of the main activity is entered, and additional codes are affixed below. Each code consists of at least four digits. The number of entered codes depends only on expediency. And, of course, you do not need to enter codes that are prohibited for individual entrepreneurs. The tax inspectorate will not let such applications pass anyway.

Sample application form R21001

Filling out the application is not difficult even for novice entrepreneurs: just look at the correct codes in the directory and enter them in the fields provided for this.

For a novice businessman, it is important to determine in advance which OKVED code for his company will be the main one. In his role will be the code by which the entrepreneur receives or plans to receive the maximum profit. It is from the main code that the tariff for insurance of workers against occupational diseases and accidents will depend. If the main code changes for some time, the FSS must be notified about this by submitting an appropriate certificate confirming the main type of activity no later than April 15 following the results of the last reporting period. If there are no personnel employees at the enterprise, the certificate can not be submitted.

About any change in the type of activity or about the new kind business activity, the code of which was not entered during the registration of an individual entrepreneur, is required to be reported in writing to the tax service within three days.

This message has two options. In both options, an application is submitted in the form P24001 with the difference that when adding codes, pages are filled in: 1, 7_Sheet E_s.1 and sheet 9_Sheet G, and when codes are excluded, pages are filled in: 1, 8_Sheet E_s.2 and sheet 9_F.

Sample of filling out the form Р24001

The form P24001 has 9 sheets, not all of them need to be filled out. When preparing the document, the following recommendations should be considered:

1. The title page contains key information on the individual entrepreneur, including OGRNIP, TIN, full name.
2. Page 1 of sheet "E" is intended for entering new codes. Here you can specify both the main activity code and auxiliary ones.
3. If an individual entrepreneur intends to introduce a new type of activity as the main one, he will have to exclude the past value. This is done on page 2 of sheet "E", which also indicates additional codes that will be excluded from the USRIP.
4. On the last page - sheet "G" indicates Contact Information about IP. Here it is necessary to designate contact phone numbers for subsequent communication, email address, postal details.
5. The document is by no means signed in advance. The applicant is required to sign in the presence of a tax inspector (with a personal appeal to the Federal Tax Service). If the application is sent by mail or transmitted through a trusted representative, the signature of the individual entrepreneur must be notarized. You will need to first visit a notary who will issue a visa certifying the relevance and veracity of the signature of the person registered as an individual entrepreneur.

The form is filled out to notify the tax office of a change in activities. When new codes are opened, they are added to the corresponding fields. You can enter as many additional codes at the same time as you need to run your business.

Payment of state duty for assignment of codes

It should be noted that the state fee for the correction of codes for individual entrepreneurs is not collected.

How to submit a document to the IFTS

The application to the IFTS is transmitted directly to the tax officer or sent by mail. For a personal visit, you need to grab an application and your passport. Acceptance of the application is certified by a certificate of the tax authority, signed and stamped.

Documents sent by post by registered mail with description attached. And you also don't have to worry about the certification of the document by a notary - it is not required when changing the codes.

The time for preparing certificates at the tax office is five days. After this period, you must personally appear at the IFTS, taking with you your passport and receipt of receipt of documents. With a positive decision, the entrepreneur receives in his hands:

• EGRIP record sheet;
• extract from the EGRIP.

Penalties and Sanctions Applied to IPs for Violations on Issues Related to Codes

An individual entrepreneur is obliged to report to the tax office about all changes in codes within three days from the start of work according to a new type of business activity. For exceeding this period, Law No. 149-FZ of 08.08.2001 provides for the issuance of a warning or a fine of 5 thousand rubles. However, according to the Decree of the Plenum of the Supreme Court No. 5 of May 24, 2005, a warning and a fine should be imposed on the individual entrepreneur within two months and three days from the start of work that meets the content of the new OKVED code.

However, in addition to this fine, the tax inspectorate has quite enough other opportunities to punish an entrepreneur who conducts activities that are not listed in the Unified State Register of Individual Entrepreneurs (EGRIP).

What responsibility can come for choosing the wrong numbers

Tax officials may not like the fact that an individual entrepreneur does not submit a UTII declaration according to the code entered in the application, although such work is not carried out by him (for example, retail trade). For such a “violation”, an entrepreneur can be fined (Article 119 of the Tax Code of the Russian Federation) and at the same time block the account.

An entrepreneur can also be fined for not submitting zero declarations for types of work that fall under tax benefits. Even if an entrepreneur does not conduct any work on such types, but they are recorded in his registration documents, then it is better to play it safe and file zero declarations.

In the case when an entrepreneur carries out a type of work not registered in single register, and at the same time acts on common system taxation (OSNO), then the tax inspectorate has the right to punish such an individual entrepreneur by refusing to provide him with a professional income tax deduction individuals.

And if an entrepreneur works on a “simplified”, then in this case he may be refused to classify benefits as an unregistered type of activity. The latter leads to punishment for not drawing up a declaration in the form of 3-NDFL, which is not submitted under the STS. And it will also be necessary to accrue personal income tax and pay for income not 6%, but 13%.

Directory of codes for which small businesses operate

Entrepreneurs often doubt whether they have chosen the right code for their activities. Below is a list of the most common OKVEDs for small businesses.

List of OKVEDs for trading outside the store and via the Internet

For online trading, you can take one of the following codes:

• other retail trade outside shops, stalls, markets - 47.99;
• mail-order retail, direct sales activities involving sales agents with delivery service - 47.91.1;
• retail trade carried out directly with the help of the Internet information and communication network - 47.91.2;
• retail trade through Internet auctions - 47.91.3;
• retail trade carried out directly with the help of television, radio, telephone - 47.91.4;
• activities related to the use of computers and information technologies, other - 62.09.

When choosing a code, be sure to check whether this type of activity is allowed under your taxation system.

Table: what code to indicate when selling non-residential real estate and renting out premises

OKVED registration for an advertising agency

• advertising activities - 73.1;
• market research and public opinion research - 73.2.

In the first case, there is a division into 2 categories:

• 73.11 - activities of an advertising agency, including all types of services in the field of advertising and marketing (if there is a subcontract), conducting various promotions and events, marketing research and work to attract new consumers;
• 73.12 - representation of the client in the media, including the implementation of advertising in the media through the sale of time and space for the publication of previously approved advertising materials.
• OKVED code 73.2 is also divided into 2 subcategories, each of which is responsible for a specific service:
• 73.20.1 analysis and study market conditions, identification of potential competitors, their strengths and weaknesses, establishing expert opinion regarding the potential of a particular industry, possible profits and losses;
• 73.20.2 - the study of public opinion, finding out the attitude of potential customers to a particular individual entrepreneur, its activities, type of product and services offered.

Table: list of codes for the provision of transport services and freight

An unmistakable choice of activities is the first step of an individual entrepreneur on the path to success. In order not to create unnecessary problems for yourself in the future, wasting precious time and money in vain, it is necessary to have a clear idea about the registration of activities, the possibility of changing, eliminating and adding them.

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If you still encounter difficulties with the selection of codes, then you can get a free consultation on OKVED, but for the sake of completeness, including familiarization with the risks associated with the selection of codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information designed to inform government bodies of what exactly a new business entity plans to do. The codes are indicated according to a special document - the All-Russian Classifier of Economic Activities, which gave the name to the abbreviation "OKVED".

In 2019, only one edition of the classifier is valid - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of editions OKVED-1 (other name OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) became invalid from January 1, 2017.

If the applicant enters the codes of the wrong Classifier in the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. Documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, we have provided a complete list of them in the article.

OKVED structure

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letter designations from A to U. This is how the structure of OKVED 2 sections looks like:

OKVED sections:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Provision of electricity, gas and steam; air conditioning
• Section E. Water supply; wastewater disposal, organization of collection and disposal of waste, activities for the elimination of pollution
• Section G. Wholesale and retail trade; repair of motor vehicles and motorcycles
• Section I. Activities of hotels and catering establishments
• Section L. Real Estate Activities
• Section M. Professional, scientific and technical activities
• Section N. Administrative Activities and Related Additional Services
• Section O. Public administration and military security; social Security
• Section Q. Health and social services activities
• Section R. Activities in the field of culture, sports, leisure and entertainment
• Section T. Activities of households as employers; undifferentiated activities of private households in the production of goods and services for their own consumption
• Section U Activities of Extraterritorial Organizations and Bodies

The letter names of the sections are not used in the formation of OKVED codes. Code classification occurs within a section in following form(asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - Group;

**.**.* - subgroup;

**.**.** - view.

Let's give an example of OKVED code 2 from section A "Agriculture, forestry, hunting, fishing and fish farming":

• Class 01 - Crop and animal husbandry, hunting and provision of related services in these areas;
• Subclass 01.1 - Growing of annual crops;
• Group 01.13 - Cultivation of vegetables, melons, root and tuber crops, mushrooms and truffles;
• Subgroup 01.13.3 - Growing of table root and tuber crops with a high content of starch or inulin;
• View 01.13.31 - Growing potatoes.

Such a detailed specification of the code (up to six digits inclusive) is not required to be indicated in the application. It is enough to write the OKVED code within 4 digits, that is, only up to the group of the type of activity. If you have specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types automatically fall into it, so they do not have to be specified separately or supplemented later.

Example:

• Group 01.13 "Growing of vegetables, gourds, root and tuber crops, mushrooms and truffles" includes:
• 01.13.1: Growing vegetables;
• 01.13.2: Cultivation of gourds;
• 01.13.3: Cultivation of table root and tuber crops with a high content of starch or inulin;
• 01.13.4: Cultivation of vegetable seeds, excluding sugar beet seeds;
• 01.13.5: Cultivation of sugar beets and sugar beet seeds;
• 01.13.6: Cultivation of mushrooms and truffles;
• 01.13.9: Growing vegetables n.e.c.

If you indicated the OKVED code 01.13, then, for example, the cultivation of vegetables and the cultivation of mushrooms and truffles are included in this group, so it is not necessary to indicate them separately as 01.13.1 and 01.13.6, it is enough to limit yourself to code 01.13.

Examples of selection of OKVED codes depending on the chosen field of activity

The applicant's idea of ​​the intended activity codes does not always coincide with the logic of the structure OKVED classifier. For example, it is clear when we are talking on activities related to the rental of apartments and offices. The following OKVED codes are suitable here:

• 68.20 Renting and management of own or leased immovable property
• 68.20.1 Renting and management of own or leased residential real estate
• 68.20.2 Renting and management of own or leased non-residential immovable property

Also, quite logically, the types of activities related to trade or the provision of taxi services are lined up. But here, for example, a designer associated with Internet advertising can work under the following OKVED codes:

• 18.12 Other types of printing activities
• 74.20 Photography activities
• 62.09 Activities related to the use of computers and information technology, other
• 73.11 Activities of advertising agencies
• 73.12 Representation in the media
• 90.03 Artistic activities
• 90.01 Performing arts activities
• 62.01 Development of computer software

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to enter at least the entire classifier in the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, 57 codes can be entered, but there may be several such sheets, in which case the main type of activity is entered only once, on the first sheet.

Please note that if the OKVED code you have chosen relates to the field of education, upbringing and development of children, medical care, social protection and social services, youth sports, as well as culture and art with the participation of minors, then a certificate of registration will need to be attached to the registration application. no criminal record (clause 1 (k) of article 22.1 of law No. 129-FZ). The document is submitted upon an interdepartmental request, but in order not to delay the registration process, it is possible, having previously specified this possibility in the registering inspection, to request a certificate in advance.

The law stipulates this requirement only for individuals (that is, individual entrepreneurs), and when registering an LLC, such a certificate is not required.

Responsibility for conducting activities not according to OKVED

As such, there is no liability for non-OKVED activities. And arbitrage practice, and letters from the Ministry of Finance confirm that the entrepreneur is not liable for the implementation of activities not specified in the USRIP or USRLE.

At the same time, if you are operating under an OKVED code that is not registered or entered later, you can be held administratively liable in the amount of up to 5,000 rubles under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for "... non-submission, or untimely submission, or submission of false information about a legal entity or an individual entrepreneur." OKVED codes to the list of such mandatory information include Art. 5 (5) of Law No. 129-FZ of 08.08.01, so it will be necessary to hurry up to make changes within three days after the start of activities under the new code.

The main activity according to OKVED

And here you have to be careful. The fact is that the accrual of contributions for employees for insurance against industrial accidents and occupational diseases occurs in accordance with the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the rate of insurance premiums.

Until April 15 of the year following the reporting year, employers must submit documents confirming the main type of activity to the FSS in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 dated January 31, 2006. Organizations submit such confirmation annually, and individual entrepreneurs - employers only if they have changed their main activity. The main type of activity is considered to be the type of activity, the income from which is higher in comparison with income from other activities over the past year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities indicated by the insured, and this is where the OKVED codes are overly indicated and may turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, they are also preferential, tax regimes (STS, UTII, ESHN, PSN) have restrictions on the type of activity, if you intend to engage in certain types of activity, and at the same time choose a regime in which such activity is not provided, then there is a conflict of interest . It will be necessary to change either the tax regime or the desired OKVED. In order not to get into a similar situation, we recommend that you consult with experts in advance on the choice of a suitable taxation system.

For organizations, the procedure for notifying changes in OKVED codes will depend on whether the relevant types of activities are indicated in the Charter. Please note that if the list of activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to amend the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not even come close to the types of activities already indicated in the Charter (for example, production is indicated, and you decide to engage in trade), and phrases about other types of activities that do not contradict the law are not spelled out in it, then use In this case, you will have to also pay a state duty in the amount of 800 rubles.

A brief minimum you need to know about OKVED

1. OKVED codes are a statistical designation of the code for the types of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
2. At least one activity code must be indicated in the application, the maximum number of OKVED codes is theoretically unlimited.
3. It makes no sense to indicate as many codes as possible in the application (just in case), because when registering an individual entrepreneur, among them there may be those for the maintenance of which, in addition to the usual package of documents, a certificate of no criminal record must be presented.
4. If you have chosen a special tax regime, then when choosing OKVED codes, you must take into account restrictions on the types of activities in this regime.
5. If there are employees, the main type of activity must be confirmed with the FSS before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because. this affects the rates of insurance premiums for employees.
6. Responsibility for activities not according to the specified OKVED codes is not provided, but for untimely (within three days) notification of a change in codes, an administrative fine of up to 5 thousand rubles can be imposed.
7. If you or your counterparty do not have the relevant OKVED codes, tax disputes are possible, with a refusal to reduce tax base or apply another tax benefit on the transaction.

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