43.31 Production of plastering works
43.32 Carpentry and carpentry work
43.32.1 Installation of doors (other than automatic and revolving), windows, doors and window frames made of wood or other materials
43.32.2 Installation work on internal stairs, built-in wardrobes, built-in kitchen equipment
43.32.3 Work on interior decoration buildings (including ceilings, sliding and removable partitions, etc.)
43.33 Work on installation of floor coverings and wall cladding
43.34 Production of painting and glass works
43.34.1 Production painting works
43.34.2 Glass production
43.39 Production of other finishing and finishing works
Codes match new edition OKVED 2
FILES
Explanations and clarifications
Making repairs and building a new structure are practically the same thing from the point of view of operations, since the same types of work need to be done as during construction and initial finishing. Therefore, a businessman who intends to provide services for the renovation of apartments and their decoration must choose construction OKVED as his type of activity.
Repairs are usually made for the owner of the property, and all activities related to the repairs are carried out directly at the site of repairs. However, when installing windows, doors, suspended ceilings and so on. These structures are first manufactured in special workshops, and then they are installed.
TO this species The following services can be classified as activities, either individually or in any complex:
1. Installation work:
- repair and maintenance of the electrical system (wiring, switches, sockets, computer cables, cable television, satellite dishes, fire alarms, electric heated floors, etc.;
- sanitary work - repair and replacement of water supply, sewerage and heating elements, installation of equipment in the bathroom, kitchen and toilet;
- installation and maintenance of sound insulation and air purification systems.
2. Finish:
- plastering work;
- work with wood (installation of wooden doors and windows, furniture installation, installation and repair of stairs, upholstery wooden clapboard, installation and repair of stationary and sliding partitions etc.);
- arrangement of walls and floors (pouring concrete, laying tiles, parquet, linoleum, laminate, carpet and other coverings, tiling walls, wallpapering);
- painting work (painting walls, ceilings, as well as exterior painting);
- working with glass (installing mirrors, glass partitions etc., except window glazing).
3. Final work:
- cleaning after renovation.
NOTE! Planning for Change appearance interior design - the work of a designer - is not included in this group of services.
Who can apply the patent taxation system, for what types of construction and finishing activities a patent is issued, read in detail in the article.
Question: What are the OKVED codes for construction and finishing works Are they covered by a Patent?
Answer: In this situation, you have the right to apply a patent. The list of activities for which a patent can be applied is given in the full material in response to your question.
Who can apply the patent tax system
Conditions for applying the special regime
Only entrepreneurs can apply the patent taxation system and only if the following conditions are simultaneously met:
- the type of activity that the entrepreneur is engaged in (plans to engage in after acquiring a patent) is indicated in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. In this case, the entrepreneur has the right to apply this special regime when providing services (performing work) both for the population and for organizations (letter of the Federal Tax Service of Russia dated June 10, 2014 No. GD-4-3/11215). In addition, constituent entities of the Russian Federation have the right to expand this list, supplementing it with other household services from the OKVED 2 and OKPD 2 lists approved (subclause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation). However, it is possible to apply the patent taxation system when providing such services (extended) only in relation to those that are provided only to the population (letters of the Ministry of Finance of Russia dated September 2, 2014 No. 03-11-12/43824 and dated December 28, 2012 No. 03- 11-11/398);
- the entrepreneur operates independently or with the involvement of hired personnel (including under civil contracts), the average number of which does not exceed 15 people for all types of activity. Average number determine for the period for which the patent was issued. If you combine PSN with UTII, take into account only employees who are engaged in activities on PSN (clause 17 of the Review sent by letter of the Federal Tax Service of Russia dated July 7, 2016 No. SA-4-7/12211, ruling of the Supreme Court of the Russian Federation dated June 1 2016 No. 306-KG16-4814). Let us note that before the release of this letter, the controllers had a different position. In other cases of combination, take into account all your mercenaries - in such cases the position of the department has not yet changed (letter of the Ministry of Finance of Russia dated July 21, 2015 No. 03-11-09/41869, brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 3, 2015. No. ED-4-3/13578);
- activities are not carried out within the framework of a simple partnership agreement (agreement on joint activities) or property trust management agreement.
The listed conditions must be met throughout the validity period of the patent.
This conclusion follows from the provisions of paragraphs and Article 346.43 of the Tax Code of the Russian Federation.
An entrepreneur can apply the patent system regardless of his tax status, that is, being both a resident and a non-resident (letter of the Ministry of Finance of Russia dated November 25, 2013 No. 03-11-12/50675).
For what types of activities is a patent issued?
The list of types of activities for which a patent can be obtained is established by paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. At the same time, constituent entities of the Russian Federation have the right to expand this list in relation to other household services specified in OKVED 2 and OKPD 2. Codes of types of activities and codes of services that relate to household services are listed in the lists approved by the order of the Government of the Russian Federation of November 24, 2016 No. 2496-r (subclause 2 of clause 8 of article 346.43 of the Tax Code of the Russian Federation). Look full list services that fall under the PSN in your region can be found in the regional law. A selection of such laws is in the table.
If an entrepreneur plans to simultaneously engage in several of the listed activities, he must obtain patents for each of them.
Letter of the Ministry of Finance of Russia dated April 26, 2017 No. 03-11-12/25070
[On the application of the patent taxation system in the provision of services for home repair and installation, electrical, sanitary and welding works]
The Department of Tax and Customs Policy has considered the appeal regarding the application of the patent tax system and reports the following.
In accordance with subparagraphs 12 and 13 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the patent tax system can be used by individual entrepreneurs engaged in business activities in the provision of services for the repair of housing and other buildings and in the production of installation, electrical, sanitary technical and welding works.
At the same time, the application of the patent taxation system in relation to these types entrepreneurial activity The Code does not depend on whether the customer under the contract for the provision of these services is a legal entity or an individual.
According to subparagraph 2 of paragraph 8 of Article 346.43 of the Code, subjects Russian Federation has the right to establish an additional list of types of business activities related to personal services and not specified in paragraph 2 of this article, in respect of which the patent tax system is applied. Codes of types of activities in accordance with the All-Russian Classifier of Types of Economic Activities (hereinafter - OKVED2) and codes of services in accordance with the All-Russian Classifier of Products by Types of Economic Activities related to household services are determined by the Government of the Russian Federation. These codes were approved by Decree of the Government of the Russian Federation dated November 24, 2016 No. 2496-r (hereinafter referred to as the Decree).
In this Order, such type of activity as production roofing works, defined under code 43.91 OKVED2.
In this regard, individual entrepreneurs in relation to such type of activity as roofing work have the right to apply the patent taxation system.
At the same time, we inform you that this letter from the Department does not contain legal norms, does not specify regulatory requirements and is not a regulatory legal act. Written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees are of an informational and explanatory nature and do not prevent taxpayers from being guided by the norms of the legislation of the Russian Federation on taxes and fees in an understanding that differs from the interpretation set out in this letter.
Order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r
[On approval of species codes economic activity(OKVED2) and service codes (OKPD2) related to household services for the purpose of applying the Tax Code of the Russian Federation]
Appendix 1. List of codes of types of activities in accordance with the All-Russian Classifier of Types of Economic Activities related to household services 1
01.61; 10.11.4; 10.13.2; 10.31; 10.41; 10.61.2; 10.61.3; 13.10.9; 13.30.3; 13.92.2; 13.99.4; 14.11.2; 4.12.2; 14.13.3; 14.14.4; 14.19.5; 14.20.2; 14.31.2; 14.39.2; 15.20.5; 16.24; 16.29.3; 18.14; 23.70.2; 25.50.1; 25.61; 25.62; 25.99.3; 31.02.2; 31.09.2; 32.12.6; 32.13.2; 32.99; 33.12; 33.13; 33.15; 33.19; 38.32; 41.10; 41.20; 42.21; 43.21; 43.22; 43.29; 43.31; 43.32; 43.32.1; 43.32.2; 43.32.3; 43.33; 43.34; 43.34.1; 43.34.2; 43.39; 43.91; 43.99; 45.20; 45.20.1; 45.20.2; 45.20.3; 45.20.4; 45.40.5; 47.78.22; 58.19; 74.10; 74.20; 74.30; 77.11; 77.12; 77.21; 77.22; 77.29; 77.29.1; 77.29.2; 77.29.3; 77.29.9; 77.31; 77.33; 77.33.1; 77.33.2; 81.21.1; 81.22; 81.29.1; 81.29.2; 81.29.9; 81.30; 82.19; 88.10; 88.91; 93.29.3; 93.29.9; 95.11; 95.12; 95.21; 95.22; 95.22.1; 95.22.2; 95.23; 95.24; 95.24.1; 95.24.2; 95.25; 95.25.1; 95.25.2; 95.29; 95.29.1; 95.29.11; 95.29.12; 95.29.13; 95.29.2; 95.29.3; 95.29.4; 95.29.41; 95.29.42; 95.29.43; 95.29.5; 95.29.6; 95.29.7; 95.29.9; 96.01; 96.02; 96.02.1; 96.02.2; 96.03; 96.04; 96.09.
OK 029-2014 (NACE Rev. 2) All-Russian Classifier of Types of Economic Activities (OKVED 2).
Sections D (class 35) - U (class 99) (part 2)
43 Specialized construction works1
| Electrical installation work This grouping includes: - installation of electrical systems in all types of buildings and civil engineering structures; - installation of electrical wiring and electrical fittings, telecommunications, computer network and cable television wiring, including fiber optic communication lines, antennas of all types, including satellite dishes, lighting systems, fire alarm, systems burglar alarm, street lighting and other electrical equipment on highways, power supply of ground electric transport and electrical signaling equipment, lighting of airport runways and spaceports, electrical collectors solar energy; - carrying out work on wiring electrical networks for connecting electrical appliances, combination locks, intercoms and other equipment, including baseboard heating (as amended No. 6/2016) |
|
| Production of sanitary works, installation heating systems and air conditioning systems This grouping includes: - installation of plumbing systems, heating and air conditioning systems, including their reconstruction, maintenance and repair; - installation (installation) in buildings or structures: heating systems (electric, gas and oil), stoves and fireplaces, water cooling risers, non-electric solar energy collectors, plumbing and plumbing equipment, ventilation and air conditioning equipment and air ducts, gas fittings, pipelines for steam supply, systems automatic fire extinguishing, automatic systems for watering lawns; - pipeline installation work This group does not include: - installation of electric baseboard heating, see 43.21 (as amended No. 6/2016) |
|
| Production of other construction and installation works | |
| This grouping includes: | |
| - installation (installation) of equipment other than heating and air conditioning systems, or engineering equipment in buildings and civil engineering structures | |
| This grouping includes: | |
| - installation (installation) in buildings or structures: elevators, escalators, including their repair and maintenance, automatic and revolving doors, lightning rods, air purification systems, thermal, sound or vibration insulation | |
| - installation of engineering equipment in buildings and structures, see 33.20 | |
| 43.3 | Construction finishing works |
| 43.31 | Production of plastering works |
| This grouping includes: | |
| - external and internal plastering work in buildings and structures, including installation reinforcing mesh | |
| Joinery and carpentry works | |
| This grouping includes: | |
| - installation of doors (except automatic and revolving), windows, door and window frames made of wood or other materials; | |
| - installation of prefabricated kitchen sets, cabinets, stairs, commercial equipment, etc.; | |
| - interior decoration, such as installation of ceilings, sliding and removable partitions, etc. | |
| This group does not include: | |
| - installation of automatic and revolving doors, see 43.29 | |
| 43.32.1 | Installation of doors (except automatic and revolving), windows, door and window frames made of wood or other materials |
| 43.32.2 | Installation works of internal stairs, built-in wardrobes, built-in kitchen equipment |
| 43.32.3 | Carrying out work on the interior decoration of buildings (including ceilings, sliding and removable partitions, etc.) |
| Work on installation of floor coverings and wall cladding | |
| This grouping includes: | |
| - laying, gluing tiles, facing, hanging or assembling any parts of their structures in buildings or structures, including: masonry ceramic tiles, concrete covering or cut stone for floors, as well as installation of ceramic stoves; | |
| - installation of parquet and other wooden coverings floors, wall cladding with wood; | |
| - laying carpets, linoleum and other materials; | |
| - performing wall cladding or floor coverings from natural and artificial stones; | |
| - wallpapering | |
| 43.34 | Production of painting and glass works |
| This grouping includes: | |
| - painting work of the interior and exterior of buildings; | |
| - painting work in civil engineering structures; | |
| - installation of glass, mirrors, etc. | |
| This group does not include: | |
| - installation of windows, see 43.32 | |
| 43.34.1 | Production of painting works |
| 43.34.2 | Production of glass works |
| Production of other finishing and finishing works | |
| This grouping includes: | |
| - cleaning of buildings and structures after completion of construction; | |
| - performance of other finishing works and works upon completion of construction, not included in other groups | |
| This group does not include: | |
| - activities of interior designers, see 74.10 | |
| - general interior cleaning buildings and structures, see 81.21; | |
| - special external and internal cleaning of buildings and structures, see 81.22 | |
| 43.9 | Other specialized construction works |
| 43.91 | Production of roofing works |
| This grouping includes: | |
| - installation of roofs; | |
| - roof installation | |
| This group does not include: | |
| 77.32 | |
| 43.99 | Other specialized construction works, not included in other groups |
| This grouping includes: | |
| - construction works one type used for different types structures requiring special skills or equipment, including: laying foundations and driving piles, performing waterproofing work, drying premises, sinking a mine shaft, installing steel structural elements of buildings and structures, installation steel reinforcement, brick and stone laying, installation scaffolding and working platforms, as well as their dismantling, with the exception of the rental of scaffolding and working platforms, the installation of chimneys and industrial furnaces, work with special access requirements that require climbing skills and the use of appropriate equipment, for example work on high-rise structures; | |
| - underground work; | |
| - construction of outdoor swimming pools; | |
| - steam cleaning, sandblasting and other similar work on the outer surface of the walls of buildings; | |
| - rental of cranes and other things construction equipment with operator | |
| This group does not include: | |
| - rent construction machines and unmanned equipment, see 77.32 | |
| 43.99.1 | Waterproofing works |
| 43.99.2 | Work on installation of scaffolding and scaffolding |
| 43.99.3 | Piling works and foundation construction works |
| 43.99.4 | Concrete and reinforced concrete works |
| 43.99.5 | Steel installation work building structures |
| 43.99.6 | Stone and brick works |
| 43.99.7 | Work on assembly and installation of prefabricated structures |
| 43.99.9 | Specialized construction work, not included in other groups |
Alexander Sorokin answers,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at
OKVED (All-Russian Classifier of Types of Economic Activities) is used when state registration individual entrepreneurs(IP) and legal entities.
In 2015, the OKVED OK 029-2001 (NACE Rev. 1) reference book with code decoding is used. It was adopted by the Resolution of the State Standard of Russia dated November 6, 2001 No. 454-st. On January 1, 2016, OKVED 2 (version OK 029-2014 (NACE rev. 2), approved by Rosstandart order No. 14-st dated January 31, 2014, comes into force.
OKVED structure
The directory consists of 17 sections, designated with Latin letters(A-Q) and 16 subsections (CA, CB, DA-DN). They are broken down into smaller classes, subclasses, groups, subgroups and species, represented by two to six Arabic numerals separated by dots.
The code for groupings of types of economic activity has the following structure:
- XX - class;
- XX.X - subclass;
- XX.XX - group;
- XX.XX.X - subgroup;
- XX.XX.XX - view.
Selection of OKVED codes
During registration new organization the question arises of selecting types of economic activity. It is important to know that they are all selected strictly according to OKVED codes.
To find the right code, you first need to decide on the area of activity of the organization (for example, textile production), then find the required section or subsection (for example, DB). Further delve into the class, subclass, group, subgroup and type until a specific type of economic activity is determined.
- The selection of codes does not depend on the form of ownership of the organization: they are identical for individual entrepreneurs, LLCs, and CJSCs.
- The selected code must consist of at least 4 digits, i.e. be the name of a group (XX.XX), subgroup (XX.XX.X) or type (XX.XX.XX).
- The constituent documents may indicate unlimited amount codes (preferably no more than 20 pieces).
- When registering, one main code is indicated (the core activity of the organization) and additional ones (non-core activities or activities in the near future).
- When choosing types of economic activities, you should remember that some of them require licensing.
- You can make changes to the list of codes (add or delete) at any time.
Instructions
To facilitate the selection of the type of economic activity, a search is organized by name or code. It is also possible to add positions of interest to those saved for later viewing or to print codes with decryption.
