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 (USRLE) or into the Unified State Register individual entrepreneurs(USRIP). Moreover, if when creating an individual entrepreneur they will be indicated only in the application, then when creating an LLC it is necessary to reflect them in the charter of the organization being created.
In addition, the tax authority sends information about the types of activities to the Social Insurance Fund, which registers policyholders and sets the amount of the insurance tariff, that is, the contribution for compulsory social insurance of workers against industrial accidents and occupational diseases. At the same time, the company must annually confirm its tariff, otherwise its size will be set automatically in maximum size. Despite the fact that, in accordance with Russian legislation, a company can carry out any types of activities not prohibited by law, including those not specified during registration (except for types of activities subject to licensing), it is still better to reflect the real state of affairs in the documents. In addition, OKVED codes are required when registering with the Mandatory Fund health insurance, V Pension Fund, as well as in some banks to open a current account.
OKVED structure
Species grouping code economic activity consists of two to six digital characters, and its structure can be represented as follows:
XX. - Class;
XX.X - subclass;
XX.XX - group;
XX.XX.X - subgroup;
XX.XX.XX - view.
OKVED itself consists of 17 sections corresponding to the classes of activities that a company can carry out:
A. Agriculture, hunting and forestry;
B. Fishery, fish farming;
C. Mining;
D. Manufacturing industries;
E. Production and distribution of electricity, gas and water;
F. Construction;
G. Wholesale and retail; repair of vehicles, motorcycles, household products and personal items;
H. Hotels and restaurants;
I. Transport and communications;
J. Financial activities;
K. Real estate transactions, rental and provision of services;
L. Public administration and military security; social insurance;
M. Education;
N. Health and social services;
O. Provision of other communal, social and personal services;
P. Household activities;
Q. Activities of extraterritorial organizations.
How to choose the right type of activity according to OKVED?
When choosing a code, you need to move from general to specific. First, a field of activity is selected (for example, fishing, financial activities etc.), then the section is defined. Then the searches are carried out in this section: subsection, class, subclass, group, subgroup, and, finally, it is necessary to determine the specific type of economic activity of the required organization.
The first selected OKVED code is decisive for the company and must necessarily correspond to its main type of economic activity. There are almost no restrictions on the number of types of activities; you can enter even the entire classifier. However, at least one code must still be indicated in the documents. Typically, companies are limited to five or six types of activities; it is not recommended to indicate more than twenty.
Current legislation requires a code consisting of at least three digits. If you do not want to indicate exactly the type of economic activity (for example, if you want to give the company more freedom to operate within the selected section), you can specify only the subclass of the section. But it is still advisable to choose economic activity codes containing at least four digits.
Choose the right type activities according to OKVED are not always simple. If any difficulties arise, you can refer to Appendix A of the classifier, which contains detailed description all types of activities, including types falling under the category of other types of activities.
OKVED registration
After selecting OKVED codes, you must contact the registration authority at your place of residence to submit an application, which will contain the selected codes. Registration of OKVED will be carried out together with the registration of the company. If you later need to change or add the new kind activity, a new OKVED code should be added. To do this, it is necessary to prepare a corresponding application and send it to the body that carried out the registration earlier. Incorrect registered codes can be corrected. However, corrections will inevitably entail wasted time and money (payment of a fee for registering changes to the charter or information in the Unified State Register of Legal Entities/Unified State Register of Legal Entities), so it is advisable to select the correct codes right away.
“Selecting codes in the classifier can become a very painstaking task,” comments Olga Antonovskaya, chief accountant of Asgard CJSC. “So instead of reading a huge classifier from cover to cover, you can consult with entrepreneurs who are already working in the chosen areas. This will significantly reduce the time it takes to find the required codes. However, such codes are definitely worth checking; you need to check several times even those codes that you personally chose. The fact is that the tax office cannot independently make adjustments to the application, therefore, if there is an error, it is considered as reporting incorrect information, which automatically entails refusal of registration. Challenging such refusals in court is a long-term, exhausting matter and usually ends not in favor of entrepreneurs. You should be very careful when choosing an OKVED code for activities that require a license. It is highly advisable to find out exactly what it is from the relevant authority, so as not to become a victim of a license denial due to an incorrectly chosen code. In general, if you approach the process consciously, it is not difficult to understand OKVED. As a last resort, you can entrust this to professionals: the service is very inexpensive, and you won’t have to waste time and nerves at all.”
The OKVED code is assigned to all enterprises that operate in Russia and needs to be updated annually by the statistical authorities.
What is OKVED: why is it needed?
The OKVED code determines which line of activity this enterprise belongs to. This is necessary to register an enterprise or obtain the status of an individual entrepreneur.
The code of the type of economic activity is determined by the legal or an individual independently, but approved by the statistics body.
Based on this classifier, the statistics body keeps records and analyzes the functioning of enterprises in the context of economic activity. The OKVED code is used when registering bank details, in particular, OKPO.
The code is also used when preparing documents and accrediting a company with customs authorities. The presence of a code allows a legal entity to take part in tenders, during licensing and audits by regulatory authorities.
OKVED classifier: coding structure
The classifier consists of 17 sections. OKVED does not take into account the division of enterprises by form of ownership, organizational and legal form, or departmental subordination.
The code does not distinguish between foreign and domestic trade, commercial and non-commercial activities, foreign and domestic trade.
The classification of activities has a hierarchical subordination. The encoding uses 2-6 characters, but when state registration enterprises must indicate at least four digital characters.
Let us denote each digital character by zero, then the structure of the classifier has the form:
- 00. – class;
- 00.0 – subclass;
- 00.00 – group;
- 00.00.0 – subgroup;
- 00.00.00 – view.
How more numbers in the code, the more detailed the activities of the enterprise are deciphered. It is not always advisable to use detailed decoding.
If a company, for example, produces paper products for household needs and indicated coding 21.22, then when expanding production and introducing other types of paper products, the company will need additional registration of this type of activity.
To avoid re-registration, you can specify several directions in the code that may be used in the future.
Based on OKVED codes, a classification of levels of industrial injuries and occupational morbidity (32 classes) has been created. This classification allows you to receive social payments in the event of accidents at work, and the company pays contributions in accordance with social insurance tariffs.
The higher the hazard class, the higher the tariff denomination. OKVED data is confirmed annually by financial statements.
If the enterprise refused to confirm or did not confirm the type of activity according to the classifier in time, then the Social Insurance Fund body will perform the coding independently. In this case, the maximum professional risk for this type of activity will be selected according to the classifier; accordingly, social insurance contributions will be higher.
How to choose types of OKVED?
OKVED coding does not imply any liability on the part of the registered entity entrepreneurial activity, including does not contain rights and obligations for legal entities and individuals.
Main view economic activity The company is considered to be the direction that gives the company or individual entrepreneur the greatest income.
Other activities are indicated as secondary. When changing types of activities or expanding production, the enterprise must update the Charter and provide information within a certain period of time to the tax authorities.
When choosing a type of economic activity, you should remember that some of them require mandatory licensing.
Some types of activities are subject to special prohibitions, for example, an auditor can only perform accounting, and only banking institutions can engage in banking activities.
When choosing a type of activity, you must first select the industry of production, and then carry out the detailing. As of July 4, 2013, changes to the preparation of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (Order of the Federal Tax Service of Russia dated January 25, 2012 No. MM V-7-6/25@).
To register, it is enough to indicate one type of activity. The maximum number of directions is unlimited, but it is not recommended to register more than 30 positions. The decoding of each code is not indicated in the statement under the new standard.
Explanation of OKVED by type of activity
| No. | Document Section | Decoding types of activities | |
| 1 | 01 – 02.02.2 | A | Agriculture, hunting, forestry |
| 2 | 05 – 05.02.02 | IN | Fishing and fish farming |
| 3 | 10 – 14.50.29 | WITH | Mining: |
| 4 | 15 – 37.20.7 | D | Manufacturing industries |
| 5 | 40 – 41.00.2 | E | Production and distribution of energy, gas and water |
| 6 | 45 – 45.50 | F | Construction |
| 7 | 50 – 52.74 | G | Wholesale and retail trade, repair of vehicles and personal products |
| 8 | 55 – 55.52 | H | Hotels and restaurants |
| 9 | 60 – 64.20.3 | I | Transport and communications |
| 10 | 65 – 67.20.9 | J | Financial activities |
| 11 | 70 -74.84 | K | Real estate: operations with it, rent and provision of services |
| 12 | 75 -75.30 | L | Ensuring military security and mandatory social security |
| 13 | 80 — 80.42 | M | Education |
| 14 | 85 – 85.32 | N | Health and Social Services |
| 15 | 90 – 93.05 | O | Other communal, social and personal services |
| 16 | 95 – 95.00 | P | Housekeeping services |
| 17 | 99 -99.00 | Q | Activities of extraterritorial organizations |
This table presents the coding for the main branches of production without indicating the subsections. The code is selected according to the type of activity of the selected industry. Statistical authorities approve the information submitted by the entrepreneur.
If the OKVED code is lost, you can restore it using the classifier, and then confirm it before submitting reports to the statistics agency at the beginning of the year.
When it is not possible to restore the encoding on your own, Rosstat will issue the information again for a fee at the request of the entrepreneur.
To decipher OKVED, you need to find the section of the classifier by the first digits of the code up to the point, then directly in the section find the desired item of the type of activity according to the digits of the code.
It should be remembered that when changing the type of activity, a legal entity must also make changes to the Unified State Register of Legal Entities (Unified State Register of Legal Entities).
Private (individual) entrepreneurs make changes to the Unified State Register of Individual Entrepreneurs (USRIP). To do this, within three days the changed data is submitted to in the prescribed form to the territorial body of the Federal Tax Service of the Russian Federation.
If the changes were not made within the regulated time frame, the new type of activity will be considered illegal. This entails criminal and administrative liability of a legal entity or individual.
Video on the topic: “How many OKVEDs and which ones should I CHOOSE? How much does each additional OKVED cost?
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.
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 main + is selected additional activities, 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 the opening of new OKVED and 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 that are typical for 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 implementation is not made in the document various types activities.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.
OKVED, activity codes– this is just a small list of what scares future entrepreneurs or company owners. And most of them think that only lawyers and tax officials understand this thoroughly.
Actually this is not true. In a few minutes, you too will be able to understand the intricacies of OKVED codes, understand why they are needed and learn the most important thing - how to choose the correct OKVED code, register it or change it. Shall we get started?
What is OKVED and why is it needed?
In fact, the abbreviation OKVED means the phrase All-Russian Classifier of Types of Economic Activities.
To put it simply, OKVED is a collection of activity codes for entrepreneurs, where the code means the type of activity, area of production or provision of services.
- With his help:
- the state determines optimal size entrepreneur tax rate
- collects and analyzes statistical information about each type of activity and types of enterprises
- more simply classifies each type of activity and “encrypts” data about it
The classification of an enterprise according to OKVED is not affected by its form of ownership (activity codes are the same for both individual entrepreneurs and LLCs) or the source of investment. But, as mentioned earlier, activity codes for each will be individual - and we will talk about their features, as well as the structure of the OKVED classifier below.
What are the OKVED codes?
The OKVED classifier includes almost all types of activities permitted on the territory of Russia. Therefore, there are a lot of codes in the directory, and for the convenience of classifying and using codes, a special structure has been developed, which looks like this:
XX. - Class;
XX.X - subclass;
XX.XX - group;
XX.XX.X - subgroup;
XX.XX.XX - view.
Code OKVED activities for an enterprise can contain from two to six digits, depending on the selected type of activity. Let's look at this with an example:
The company is engaged in the production of meat and non-edible by-products, that is, the code for designating its activities is located in section “D”, containing codes for processing industries, under the letter “DA”.
The section itself looks like this:
Section “D” “Manufacturing” (link to section)
Subsection DA Production of food products, including beverages, and tobacco
15 Food production, including beverages
15.1 Production of meat and meat products
15.11 Meat production
15.11.1 Production of meat and food by-products of cattle, pigs, sheep, goats, equines
…
15.11.4 Production of non-edible by-products
The OKVED code for our company will be determined depending on the area of activity and niche, that is, the specifics of the work. In our case, the company is engaged in the production of meat - and its OKVED code will be 15.11. and 11/15/4.
Each section that has letter designation, contains types of economic activity according to OKVED with classes, subclasses, groups, subgroups and types of activity. That is, you can choose your own from the presented options.
Don't know how this should happen? Let's talk about how to choose OKVED in more detail.
How to choose the main and additional OKVED for your company
- Even a clear structure and maximum simplicity of the classifier is not always a guarantee the right choice OKVED codes. That's why we'll try to do this together.
- Step one is to determine the type of activity. This is the simplest thing. You know what you want to do, right?
- Step two - look for the required section and subsection in the OKVED directory. Full list You can view the sections on the main page.
- Step three - we look for the required class, subclass, and so on in the OKVED directory.
- Step four - one or more codes are determined that most accurately characterize the type of activity. This will be your main OKVED.
In cases where the classifier does not describe the desired type of activity, it is worth choosing the “Provision of other services” type associated with this area.
If you plan to provide additional services, then you should select in advance an additional OKVED, one or more. This type of activity of yours will be classified as additional.
It should be remembered that the choice of the OKVED code must be approached with the utmost care, since its incorrect choice can cause problems in obtaining licenses and patents or changing the OKVED code.
After choosing OKVED activity codes, the last step remains (in fact, why we chose them) - registering OKVED codes for your enterprise.
How does registration and change of OKVED take place?
After selecting OKVED codes, you must contact the registration authority at your place of residence to submit an application for enterprise registration. The application will contain the selected OKVED codes that will be assigned to the enterprise. Registration of OKVED will be carried out together with the registration of the enterprise.
If you need to change your type of activity or add a service, expand the list of services, you need to add a new OKVED code. To do this, you also need to prepare a corresponding application and send it to the body that carried out the registration earlier. In accordance with it, OKVED will be entered and changed - one or more new codes will be added.
In this article we have collected the most popular questions related to codes OKVED, which we are asked by both site visitors and clients.
1. How many OKVED codes can be specified when registering an LLC or individual entrepreneur
The legislation does not limit number of OKVED codes, which you can specify during initial registration legal entity(for example, LLC) or individual entrepreneur.
Form P11001 and P21001 contain 57 fields for indicating selected OKVED codes. The first cell is used to indicate the main code. At the same time, there may be several sheets with OKVED codes.
2.What codes can be indicated in the form P11001 and P21001
Previously, it was possible to indicate codes containing only 3 characters, so do not be surprised if you find three-digit codes in an extract from the Unified State Register of Legal Entities of an organization registered before July 2013.
3. What is the main OKVED code
Main OKVED code This is a code for the type of economic activity that best reflects the activities of your organization or individual entrepreneur. That is, this is the activity that prevails in comparison with others.
4. What is an additional OKVED code?
Additional OKVED code reflect related activities, i.e. does not occupy a leading position among the rest. For example, for a car dealership, the main OKVED code will be the sale of cars, and the additional ones will be: Maintenance, sale of auto parts.
5. How to add or change OKVED codes
You can at any time add or change completely OKVED codes.
For a legal entity, there are two ways to add codes:
- Change of OKVED codes in the Charter and Unified State Register of Legal Entities
- Changing OKVED codes only in the Unified State Register of Legal Entities
For the first case, changes are made to the constituent documents of the legal entity, namely the Charter, which contains descriptions of the organization’s activities. To do this, you need to submit an application in form P13001 and a new edition of the Charter to the registration authority (FTS).
For the second case, there are no changes in the constituent documents. Codes change only in the list of activities contained in the Unified State Register of Legal Entities.
6. Is it possible to indicate OKVED codes from different groups/sections
OKVED Directory almost everything is described possible types activities: from Agriculture to the activities of government agencies.
The legislation does not contain restrictions on the choice of codes for only one group. Thus, if the main code involves activities in the field of agriculture, then you have the right to indicate codes from other groups, for example, transport services.
7. How many codes does OKVED contain?
The current edition of the All-Russian Classifier of Economic Activities contains more than 1600 OKVED codes. New edition, which comes into force on January 1, 2016 (by the way, it was planned to be launched on January 1, 2015, but was postponed) already contains more than 2,500 codes.
