Okved - what is it? transcript. What are OKVED codes for?

In addition to collecting documents for the tax office, when you plan to submit them to register an individual entrepreneur or LLC, you need to prepare for one more nuance. Small, it seems, but important. This is the selection of an OKVED code that should correspond to your activity.

The task seems quite simple, however, upon seeing the list of these same codes, many future and even experienced specialists become confused. And yet, with some difficulty, determining necessary option Can. You just need to figure out how to do it.

OKVED stands for All-Russian Classifier of Species economic activity. To do right choice code for business, entrepreneur you need to search for it according to the principle “from largest to smallest” in the provided list. Today this is easier to do due to the availability of interactive documents, which immediately after selecting a section are transferred to a subsection, and so on. So, how to choose the right OKVED codes?

How to choose a code?

The hope that someone will help and do everything for you before submitting documents will melt away quite quickly. There are plenty of visitors, and no one will bother with everyone. Therefore, you need to be prepared to think about what exactly is suitable for the chosen activity.

The code is selected according to a special document, which is called OKVED. It contains sections, each of which has subsections, classes... The final form of the code is 10.10.12 (for example). In order not to make a mistake, you need to follow the same algorithm by which it was presumably compiled.

It is difficult to imagine that the compilers first came up with each code separately, and then collected the resulting options into classes, groups and subgroups. Of course, first they created sections, then subsections, and so on until the last point - the view (this is what is called the code).

Sections in the final code are not marked, nor are subsections. They are designated not by numbers, but by letters Latin alphabet. For example, section D “Manufacturing” has as many as 14 subsections (DA, DB, DC, ...), but most of the rest do not have any. In the end it doesn't work out very well big number options.

It is not advisable to rush to choose the section or subsection that first caught your eye. Upon detailed study, entrepreneurs often discover that their activities fit into several types at once. Sometimes it's the other way around - it can be difficult to find even one. The reason for this is laconic entries, too brief interpretation of sections (you can find it in Appendix A to OKVED).

Procedure

The procedure for selecting codes is as follows:

First you should select a section/subsection. Here and in the future, follow this principle: gradually cross out everything that doesn’t fit. When working on a computer, it will be convenient to copy the entire list into a notepad and delete the unnecessary ones one by one. This way you won't miss any options.
After To select a section/subsection, one or several at once, you need to go to the list and select a class and subclass. IN in this case It is no longer letters that are used, but numbers that will be displayed in the final OKVED code.
Having decided on a subclass, move on to groups and subgroups.
Finally, you need to choose the type of activity. This is a code that is no longer divided into any components. The difference is that the type is a written designation, and the code is digital.

There is a clause in the legislation that allows you to choose a code of 4 digits (previously it was 3, but changes were made in August 2013). This means that you may not get to the 6-digit code, but simply stop at the group. But, if the type of activity requires special permits or licensing, it is better not to risk it and register the type - from 6 digits.

Step-by-step instructions for selecting OKVED codes can be found in the video. Enjoy watching!

http://www.youtube.com/watch?feature=player_detailpage&v=_JIZ8HCn1IQ

How many codes can I choose?

Without at least one code, registration of an individual entrepreneur or LLC will not be carried out. But according to the law, it is possible to choose several options, which, it would seem, makes the task easier. The law allows you to have an unlimited number of codes. But even in this case, the first must necessarily be the main one, the main one, and all the others must be additional. In addition, a very large number in the future may be fraught with problems with the tax authorities. It is not recommended to choose more than 20-30.

It turns out that even the presence of several dozen codes does not eliminate the need to choose one, the most important one. Therefore, the initial work still has to be done, and along the way you can mark those activities that are presumably also suitable.

The optimal choice for LLC

OKVED codes for LLCs, as well as other organizations (OJSC, CJSC) are selected in a similar way. The difference is evident in the paperwork. If you register an individual entrepreneur, then the types of activities (in written submission) are indicated only in the application for state registration. When opening an LLC, they must also be specified in the Charter of the future company.

In the future, annually on April 15, confirmation of the specified main type of activity in the Social Insurance Fund is required. This rule also applies only to organizations.

Moreover, if several OKVED codes are selected, but the main one is not determined, then the FSS reserves the right to choose the one that is the most risky from a professional point of view. A very high tax will be imposed on him. Therefore, it is better to choose the main type of activity yourself.

What choice should an individual entrepreneur make?

The OKVED code for individual entrepreneurs is selected according to general principle, which was described above. The peculiarity is that the legislation does not provide for mandatory indication of all types of activities during registration individual entrepreneurship. For example, only one type is indicated, and the individual entrepreneur also deals with another. Nothing will happen for this, but there are some nuances:

they may refuse to lend to a business if the code does not correspond to the activity;
Problems may arise during licensing and during the transition to UTII.

What are the codes for?

Why are many entrepreneurs careless when choosing a type of activity? It's simple: they don't know what it's for. In fact, you will need the code more than once:

when submitting documents to the Pension Fund;
when registering with the Compulsory Health Insurance Fund;
when opening an account for an individual entrepreneur in some banks;
The amount of insurance premiums for payments to employees for occupational diseases and accidents depends on the type of activity.

Also, if you specify an incorrect code, in the future, as your business develops, problems may arise, at least with the re-issuance of documents. Therefore, it is better to take the issue seriously. You will spend no more than one day, but in the end you will have peace of mind in many situations where this code is required.

The video below will help answer the question: “Which OKVED code to choose for LLC and individual entrepreneur?” It also talks about the electronic method of selecting an activity.

A person registering his own business project for the first time is faced with the need to select OKVED codes. As practice shows, not every entrepreneur knows about the purpose of these codes and their decoding. This nuance can cause various difficulties associated with interaction with counterparties and regulatory authorities. Below we propose to consider the question of what an organization’s OKVED is and where to get it.

After registration of an individual entrepreneur or legal entity, these business entities are assigned statistical codes and numbers

OKVED: what is it?

Each subject entrepreneurial activity tied to a specific niche of market relations. It is this binding that is carried out using OKVED codes. It should be noted that obtaining this digital value is a mandatory procedure that accompanies business registration. Each business entity has the legal right to independently choose one or more ciphers contained in a special classifier. Rosstat is in charge of approving these ciphers.

The classifier under consideration is used to collect statistical data for the purpose of analyzing and accounting for companies operating in Russia.

It is important to pay attention to the fact that the code in question is often used when interacting with credit institutions and generating outgoing documents. Assignment of OKVED is the basis for obtaining a license corresponding to the chosen area of business activity. In addition, the presence of a code assigned to an organization allows the latter to participate in auctions and tenders.

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

Why is it needed?

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

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

OKVED is nothing more than an “all-Russian classifier of types of economic activity”

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

From all of the above, we can conclude that control authorities use OKVED codes to track the actions of all economic entities. The Tax Inspectorate applies the classifier in question to determine the specific tax system that is most appropriate for certain areas of business. It should also be said that the choice of cipher affects the following processes:

the strength of the tax burden;
volume of the authorized capital;
process of obtaining a license.

Peculiarities

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

The data obtained is used to assess several areas of business activity. In addition, the information collected may be used to conduct comparative analysis with other countries. It should be separately mentioned that the collected information is transferred to control authorities to resolve various issues related to the economic activities of individual businessmen.

To correctly indicate the OKVED code, you need to determine the type of activity of the enterprise and find it in the classifier directory

Code structure

The document in question includes more than fifteen sections. It should be noted that this classifier does not consider the division of organizations by business ownership form. Also, this document does not discuss the differences between non-profit and for-profit activities.

OKVED is built according to a hierarchical system. The length of the cipher can vary from two to four characters. However, when going through the registration procedure, the entrepreneur must indicate four numbers. The code structure can be divided into several groups. The first two digits indicate the specific class. Each class includes several subclasses, one of which the entrepreneur must choose. Next, the group and type of activity are indicated. The full code looks like this: “XX.XX.XX”. A large number of characters in the cipher allows you to obtain detailed information about the company’s activities.

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

How to choose the right OKVED for your activity

Having examined the question of why OKVED is needed, we should consider the rules for choosing this cipher. This step is performed at the stage of filing an application for tax registration as a business entity. Each entrepreneur has the legal right to specify several ciphers. During the registration procedure, the future businessman must choose both the main and additional areas of his activity.

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

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

Once selected codes can be changed, deleted or supplemented

What is the difference between OKVED and OKVED 2? This question worries many entrepreneurs. The prefix “2” indicates a new edition of the document in question. According to the established rules, companies registering after two thousand and sixteen must use the new edition of the document to select the desired code. Having decided on the direction of his business, an entrepreneur should take a special reference book, which contains information about various types of economic activities. Codes from this directory are indicated in registration documents.

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

Using code in reporting

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

Contributions to the budget

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

It should be noted that today the current legislation does not contain information on the level of responsibility for incorrectly indicating the code in tax reporting. This means that regulatory authorities do not impose penalties on an entrepreneur who made a mistake. In order to find out which code to indicate in the documents, you need to carefully study the registration certificate. This document contains information about the codes specified during business registration. You can also obtain the necessary information using a special reference book.

The classification of a company according to OKVED is not affected by either the form of ownership or the source of investment

How to change the code

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

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

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

Responsibility for non-use of the classifier

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

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

Based on OKVED data, information about the activities of a new company or individual entrepreneur is entered into the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

Conclusions (+ video)

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

When registering a legal entity or individual business, everyone is faced with such a concept as OKVED codes.

This article will discuss this concept in detail, provide an explanation and a diagram for self-selection and changing activity codes.

How does OKVED stand for?

The abbreviation OKVED stands for All-Russian Classifier of Types of Economic Activities.

In fact, OKVED is a list of codes, each of which relates to a specific type of activity, service sector or production.

What is it for?

OKVED is used for:

determining the tax rate of entrepreneurs of any direction;
it allows you to collect, structure and analyze statistical data for each type of business activity;
simplifies the classification of activity types and encodes data about it.

An example of selecting and changing the type of activity for a company

Almost all types of business activities that are permitted on the territory of Russia are included in the OKVED classifier. Given the fact that reference Information contains a very large number of codes; for ease of use, a universal structure was introduced:

XX. — the first two digits of the code indicate the class of business activity;
XX.X - the next digit after the first dot determines the subclass;
XX.XX - the fourth digit in the line is a group;
XX.XX.X - the first digit after the second dot is a subgroup;
XX.XX.XX - the last digit of the code indicates the type of business activity.

Given the large number of classes, they were divided into separate sections, which are designated by letters, each of which defines a specific area of activity:

Section A. Agriculture, hunting and forestry (OKVED codes 01.00-02.99).
Section B. Fishing, fish farming (OKVED codes 05.00-05.99).
Section C. Mining.
Subsection CA. Extraction of fuel and energy minerals (OKVED codes 10.00-12.99).
Subsection CB. Extraction of mineral resources, except fuel and energy (OKVED codes 13.00-14.99).
Section D. Manufacturing industries.
Subsection DA. Production of food products, including drinks, and tobacco (OKVED codes 15.00-16.99).
Subsection DB. Textile and clothing industry(OKVED codes 17.00-18.99).
Subsection DC. Production of leather, leather products and footwear production (OKVED codes 19.00-19.99).
Subsection DD. Wood processing and production of wood products (OKVED codes 20.00-20.99).
Subsection DE. Pulp and paper production; publishing and printing activities (OKVED codes 21.00-22.99).
Subsection DF. Production of coke, petroleum products and nuclear materials (OKVED codes 23.00-23.99).
Subsection DG. Chemical production(OKVED codes 24.00-24.99).
Subsection DH. Production of rubber and plastic products (OKVED codes 25.00-25.99).
Subsection DI. Production of other non-metallic mineral products (OKVED codes 26.00-26.99).
Subsection DJ. Metallurgical production and production of finished products metal products(OKVED codes 27.00-28.99).
Subsection DK. Production of machinery and equipment ( OKVED codes 29.00-29.99).
Subsection DL. Production of electrical equipment, electronic and optical equipment (OKVED codes 30.00-33.99).
Subsection DM. Production Vehicle and equipment (OKVED codes 34.00-35.99).
Subsection DN. Other production (OKVED codes 36.00-37.99).
Section E. Production and distribution of electricity, gas and water (OKVED codes 40.00-41.99).
Section F. Construction (OKVED codes 45.00-45.99).
Section G. Wholesale and retail; repair of vehicles, motorcycles, household products and personal items (OKVED codes 50.00-52.99).
Section H. Hotels and restaurants (OKVED codes 55.00-55.99).
Section I. Transport and communications (OKVED codes 60.00-64.99).
Section J Financial activities(OKVED codes 65.00-67.99).
Section K. Operations with real estate, rent and provision of services (OKVED codes 70.00-74.99).
Section L. Public administration and military security; compulsory social security (OKVED codes 75.00-75.99).
Section M. Education (OKVED codes 80.00-80.99).
Section N. Health care and provision of social services (OKVED codes 85.00-85.99).
Section O. Provision of other communal, social and personal services (OKVED codes 90.00-93.99).
Section P. Provision of management services household(OKVED codes 95.00-95.99).
Section Q. Activities of extraterritorial organizations.

Depending on the type of business activity, the OKVED code may take the form of a combination of three to six characters (digits).

Let's take a closer look at the principles of OKVED using a specific example. Let's assume that the company is a meat production plant and handles non-edible by-products. The code for this type of activity is located in section D, which combines the codes for manufacturing industries, with the designation DA.

The section looks like:

D — manufacturing industries;
DA - subsection “Production of food products, including drinks and tobacco”

Production of food products, including beverages (subsection DA):

production of meat and meat products (designation 15.1);
meat production (designation 15.11);
production of meat and food by-products of cattle, pigs, sheep, goats, equines (designation 15.11.1);
production of non-edible by-products (designation 11/15/14).

The OKVED code in each case depends solely on the activity in which the enterprise is engaged and its direction. In our example, the company is a meat enterprise and works with non-edible by-products, therefore the OKVED code is 15.11.4.

Each type of activity of an enterprise has its own OKVED code, which includes classes, subclasses, groups, subgroups and types of activities. You just need to find the encoding that suits your organization.

If we look at the OKVED selection process in more detail, it looks like this:

Initially, it is necessary to determine the type of activity of the enterprise.
Then we find the required department and subdepartment in the OKVED list.
Next, select the appropriate class and subclass in the OKVED directory.
At the end of the selection procedure, either one or several codes that are most suitable for the type of activity of the enterprise can be selected.

If none of the codes precisely defines the type of activity of the enterprise, you have the right to choose “Provision of other services” in the section that relates to the main area.

If you plan that in the future the organization will carry out other activities, then it is better to determine in advance OKVED for additional areas (it can be one or several).

The selection of OKVED must be taken responsibly, since if it is determined incorrectly, you may have difficulties obtaining patents, licenses and changing the type of activity.

Once you have finally decided on the correct selection of the OKVED code for the enterprise, it (they) must be registered. To register a code, you must contact the registration authorities at your place of residence and submit the appropriate application for enterprise registration. If the codes are changed, you must indicate the previously selected OKVED in your application. Registration of the code is carried out simultaneously with the registration of the enterprise itself.

If during the operation the type of activity of the enterprise changes, or it is necessary to add additional services, the OKVED code must be changed, or one (several) additional ones must be included, defining other areas.

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 difficulties with selecting codes still arise, then you can get free consultation according to OKVED, but for a complete picture, including familiarization with the risks associated with the choice of codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information intended to report government agencies what exactly the new business entity plans to do. The codes are indicated according to a special document - the All-Russian Classifier of Types of Economic Activities, which gave the name to the abbreviation “OKVED”.

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

If the applicant enters the codes of the wrong Classifier into 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. The documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, their full list we provided 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 what the structure of OKVED 2 sections looks like:

OKVED sections:

Section A. Agriculture, forestry, hunting, fishing and fish farming
Section D. Providing electricity, gas and steam; air conditioning
Section E. Water supply; water disposal, organization of waste collection and disposal, pollution control activities
Section G. Wholesale and retail trade; repair of 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 provision of services for their own consumption
Section U. Activities of extraterritorial organizations and bodies

Letter names of sections are not used in the formation of OKVED codes. The code is classified within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - group;

**.**.*- subgroup;

**.**.** - view.

Here is an example of OKVED 2 code from section A “Agriculture, forestry, hunting, fishing and fish farming”:

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

Such detailed code details (up to six digits inclusive) are not required to be indicated in the application. It is enough to enter the OKVED code within 4 digits, that is, only up to the type of activity group. If you 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, melons, root and tuber crops, mushrooms and truffles” includes:
01.13.1: Growing vegetables;
01.13.2: Growing melons;
01.13.3: Growing table root and tuber crops with a high content of starch or inulin;
01.13.4: Growing seeds vegetable crops, with the exception of sugar beet seeds;
01.13.5: Growing sugar beets and sugar beet seeds;
01.13.6: Growing mushrooms and truffles;
01.13.9: Growing vegetables not included in other groups.

If you indicated the OKVED code 01.13, then, for example, growing vegetables and growing 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 the code 01.13.

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

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

68.20 Rent and management of own or leased real estate
68.20.1 Rent and management of own or leased residential real estate
68.20.2 Rent and management of own or leased non-residential real estate

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

18.12 Other types of printing activities
74.20 Activities in the field of photography
62.09 Activities related to the use of computer technology and information technologies, other
73.11 Activities of advertising agencies
73.12 Representation in the media
90.03 Activities in the field of artistic creativity
90.01 Performing arts activities
62.01 Computer software development

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to include 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, you can enter 57 codes, but there can be several such sheets, in this 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, children's and youth sports, as well as culture and art with the participation of minors, then you will need to attach a certificate of registration to the application for registration absence of a 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, you can, after checking with the registration inspection about this possibility, request a certificate in advance.

The law specifies this requirement only for individuals(that is, individual entrepreneur), but when registering an LLC such a certificate is not required.

Responsibility for conducting activities not in accordance with OKVED

As such, there is no liability for activities not in accordance with OKVED. AND arbitrage practice, and letters from the Ministry of Finance confirm that the entrepreneur is not subject to liability for carrying out activities not specified in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

At the same time, if you conduct activities using an OKVED code that is not registered or was not entered later, you may be brought to administrative liability in the amount up to 5,000 rubles according to Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for “...failure to submit, or untimely submission, or submission of false information about legal entity or about individual entrepreneur" OKVED codes are included in the list of such mandatory information in Art. 5 (5) of Law No. 129-FZ of 08/08/01, so you will need to hurry to make changes within three days after the start of activities under the new code.

Main activity according to OKVED

But here you need to be careful. The fact is that the calculation of contributions for workers for insurance against industrial accidents and occupational diseases occurs according to the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the insurance premium rate.

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

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities specified by the policyholder, and this is where excessively specified OKVED codes can turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, or preferential, tax regimes (USN, UTII, Unified Agricultural Tax, PSN) have restrictions on the type of activity; if you intend to engage in certain types of activities, and at the same time choose a regime in which such activities are not provided for, then there is a conflict of interest here . It will be necessary to change either the tax regime or the desired OKVED. To avoid getting into such a situation, we recommend that you consult with experts in advance on the issue of choosing an appropriate taxation system.

For organizations, the procedure for notifying about 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 types of activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to make changes to the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not come close to the types of activities already specified 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 You must also pay a state fee of 800 rubles.

A short minimum you need to know about OKVED

OKVED codes are a statistical designation of the code of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
You must indicate at least one activity code in the application; the maximum number of OKVED codes is theoretically unlimited.
There is no point in indicating as many codes as possible in the application (just in case), because... When registering an individual entrepreneur, among them there may be those for whose management it is necessary, in addition to the usual package of documents, to present a certificate of no criminal record.
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.
If there are employees, the main type of activity must be confirmed with the Social Insurance Fund before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because The rates of insurance premiums for employees depend on this.
There is no liability for activities not according to the specified OKVED codes, but for untimely (within three days) notification of a change in codes, an administrative fine of up to 5 thousand rubles may be imposed.
If you or your counterparty do not have the appropriate OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.

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OKVED is an all-Russian classifier of the type of economic activity that allows you to determine the main and additional types activities of the entrepreneur or the entire organization. It is a code or statistical information that it provides to regulators to help clarify the direction of its activities.

How is the code deciphered?

OKVED itself is a set of numbers that can consist of 2 or 6 characters depending on your choice. The structure of each code is as follows:

XX.XX.XX – type of activity;
XX.X – subgroup;
XX – group;
X – subclass;
XX – class.

This can be clearly seen in the diagram:

As you can see, the numbers “go” from the general to the specific: for example, 45.1 (subclass) - preparing a site for construction, and 45.11 (class) - dismantling buildings and their demolition, 45.11.2 (subclass) - carrying out work with land, respectively.

Some other OKVED codes can be found in the table:

Thus, under each paired numbers there is a drop-down list, and the task of the entrepreneur/organization is to correctly select from this list the type of activity that corresponds to the work performed. The code is approved by the statistics authority.

How to choose OKVED?

Here is a summary of the rules for choosing a code for your activity, which is relevant for all organizations:

You are allowed to select several codes, but no more than 20.
If an organization has been opened and the main activity code has been selected, but after some time you plan to expand, you must open an additional code, otherwise the activity may be considered illegal. How to insure yourself? Analyze your work and open several codes at once on possible areas of development for your business.
If you can't find the description the right business according to the code, then “Other services” is selected.
If the main + additional activity is chosen, but the additional one brings more income, then the “alignment of forces” needs to be changed. It must be remembered that in large organizations any change in OKVED, as well as its assignment, is reflected in the company’s Charter. But if the Charter states that the organization has the right to engage in other types of activities, changes to the Charter will not be required.
If you decide to change your business activity, you must notify the tax service of your decision within three days by submitting an application.

Since July 2016, there has been a change in classification codes, so it is necessary to indicate a new code, otherwise the application will be declared invalid (consideration of the application by the tax authorities takes no more than 7 days), and in 2017 the updated classifier will come into force.

What does OKVED affect?

When opening a code, you need to focus not only on the correct indication of labor, but also remember about taxation. OKVED directly affects contributions to the Social Insurance Fund, which can vary from 0.2% (contributions for employees) to 4% (metallurgists and builders).

The following factors must be taken into account:

In addition to the Social Insurance Fund, you need to decide on the taxation system, since the choice of further code is directly related to it. In this case, it is necessary to take into account the factor of “falling” under the OSNO.
Before opening a new activity, it is necessary to check whether it complies with the previous taxation system. If not, if the previous activity is no longer intended to be carried out, it is necessary to close it (not the codes, but the activity itself) and immediately submit an application for opening new OKVED and about the transition to new system simplified taxation, for example, simplified tax system.
If the new code is on OSNO, you can switch to a simplified taxation system starting next month, having previously closed this one with the encouragement of the tax office. For the current month, you must submit reports specific to the general taxation regime.
There are often cases of switching to patent taxation, this is very convenient, but this type of taxation has its own OKVED codes, so if your activity falls in line, great. But you need to remember that if you don’t pay for the patent on time, you can automatically switch to OSNO and even face litigation.

Documentation of OKVED

Initially (if the organization is large), on the basis of the council of participants of the company, changes are made to the Charter, if the corresponding entry on the possibility of carrying out various types of activities is not made in the document.

Then you need to fill out the application form P14001 to make changes:

It must be submitted to the tax office, including the following documents in the package of papers:

Passport and its copy.
Charter as amended.
An extract from the state register, which was received within a month before submitting documents.

Based on the registration certificate received, you submit an application to the statistical authorities, which in turn send an information letter. This letter gives the right to open a bank account.