OKVED codes: meaning and decoding. Which okved code to choose: deciding on the type of future activity

When registering a legal entity or individual entrepreneurship 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 species economic activity .

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 entrepreneurial 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 very big number 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 trade; 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 processing 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 activity. 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.

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 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 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 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.

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.

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 business entity is 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 legal right independently select 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 information obtained is used to group different types of business activities. 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. Using the document in question government bodies Those 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 the new edition of OKVED, entrepreneurs must use a new type of 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 in in this case not provided. 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.

Many documents used by modern commercial enterprises indicate OKVED codes. What is their purpose? How can a company owner choose the correct code using the appropriate classifier?

What is the purpose of OKVED?

The widespread, and therefore known not only to narrow specialists, abbreviation OKVED - what is it? This term stands for All-Russian Classifier by Types of Economic Activities. In some cases, it is also called a “classifier of codes” of economic activity, which, in principle, is quite logical, since in practice the abbreviation OKVED is almost always used in the context of just the same codes of economic activity.

Thus, it includes a list of codes for various enterprises that produce goods and services. In fact, it has the status of a legal act that must be used by enterprises entering into various legal relationships. Which ones exactly?

Legal relations using OKVED

So, we know the decoding of the OKVED abbreviation. What kind of classifier is this? practical point vision? As we noted above, it includes codes corresponding to certain types of goods and services produced by Russian enterprises. These codes may be useful to companies, in particular:

Directly upon registration with the Federal Tax Service;

In the process of formation various types reporting - for example, statistical, accounting.

A company may have several codes in question. Among them, as a rule, there are relatively a small amount of- sometimes even only 1, the main ones, the rest are additional. It will be useful to consider these two ways of using OKVED in more detail.

OKVED codes when registering an enterprise with the Federal Tax Service

So, perhaps the most main type legal relations within which the OKVED classifier may be useful - with a decoding according to, in particular, represents the registration of a company with the Federal Tax Service as an economic entity. This procedure is mandatory from the point of view of the founders of the enterprise starting a legal business.

To register with the Federal Tax Service, the owner of the enterprise submits documents to the department in established forms, in which it is necessary to indicate the OKVED code corresponding to the activities of the company. If one or another code is indicated incorrectly, that is, the actual direction of the enterprise does not correspond to it, then this may provoke increased attention to the work of the company during inspections, and sometimes the Federal Tax Service refuses to register the enterprise.

In addition, when interacting with the FSS, OKVED can be useful. The law may provide for legal relations between private firms and this department on insurance issues, within the framework of which it is assumed that documents with codes of the enterprise’s economic activity will be transferred to the FSS.

OKVED codes in reporting

The next legal relationship within which codes that reflect activities according to OKVED may be useful is the formation by an enterprise of various types of reporting. In particular, statistical or accounting.

The fact is that in documents that are generated within the framework of the relevant types of reporting, it is often necessary to indicate these codes for the purpose of error-free identification economic profile enterprises.

OKVED code structure

So, now we know why the OKVED classifier is needed, what kind of source it is, what practical nuances its application. It will be useful to consider the structure in which the code according to the corresponding classifier can be presented. The principles for the formation of relevant indicators are determined by the competent agency - the Ministry of Economic Development of Russia. As some experts note, Russian types of OKVED were based on the European classification and are in many ways similar to them in terms of determining lists of economic activities. In particular, the first 4 digits in the Russian OKVED for a specific type of activity generally correspond to those accepted in the international classification.

In turn, other figures reveal the characteristics of a particular segment of the economy in Russia. For example, if we have the OKVED code 01.13.22, its decoding from the point of view of structure will be as follows.

The first 2 digits - 01 - indicate the field of activity of the enterprise. In this case, agriculture. The third number - 1 - indicates the fact that the business entity operates in the field of crop production. The remaining numbers indicate the specific subgroup and type of plants that the enterprise grows - in this case, nuts. They actually correspond to the marked code.

Please note that these codes correspond to OKVED according to document OK 029-2001. We will now look at what it is.

If an enterprise has the question “which OKVED code to indicate in documents within the framework of certain legal relations,” then it is very important to choose the correct classifier of the corresponding codes. The fact is that in Russia now there are actually 3 of them. How should you choose the correct source of codes?

Which classifier should I use?

Indeed, now in the Russian Federation there are 3 OKVED classifiers. What is this feature of legislative regulation?

The first classifier of the corresponding type was introduced into the Russian Federation at the beginning of 2000. We are talking about document OK 029-2001. For a long time, it was used as a source of data when registering enterprises and processing documents within the framework of other legal relations.

Later, another classifier of types of economic activities was introduced - OK 029-2007, but its application is carried out within a rather narrow range of legal relations, which are associated primarily with the collection of various types of statistical data by competent government bodies. In general, it is not used by commercial enterprises.

Subsequently, another classifier was introduced - OK 029-2014, while the first one was not cancelled. For some time, the procedure for their use was rather superficially regulated by law. The departments responsible for tax reporting of enterprises - as the most important legal relationship with the participation of business entities - have developed a rule according to which those companies that registered with the Federal Tax Service before the introduction of document OK 029-2014 into circulation may not take any action to re-register their codes OKVED.

Use of OKVED: regulatory regulation

In turn, when entering new information about enterprises into state registers, a new classifier must be used. In the Letter dated July 11, 2016, the Federal Tax Service provided relevant clarifications.

Thus, the very first classifier is not used in practice, although the data transferred to the Federal Tax Service during the period of its application may be reflected in state registers. If necessary, as can be seen by studying various legal acts from the Federal Tax Service, the relevant department can independently translate the old format economic activity codes into new ones. Document OK 029-2007 is used quite rarely. Source OK 029-2014 is now used as the main one. Therefore, when registering a company, as well as when changing information about OKVED in the manner that we will consider later in the article, it is necessary to use codes from the appropriate source.

It is recommended that when choosing OKVED codes - the services and products produced by an enterprise can be very different, and its founder is not always able to find the correct match for them in the classifier in question - to seek advice from Federal Tax Service specialists directly when registering the enterprise. Or contact competent specialists in specialized companies.

Why is it necessary for an enterprise to choose a company according to OKVED?

Significance of OKVED: economic classification

First of all, this is due to the fact that the competent government bodies, primarily responsible for collecting statistics on economic entities, assign a specific number to the company in other classifiers. For example, in OKPO. This operation is carried out by authorities in order to determine the industry specialization of the enterprise.

OKVED as an indicator of business legality

The next nuance: the company needs to correctly indicate the type of activity according to OKVED so that government authorities can clearly determine that it is engaged in a legal type of activity. The fact is that some types of business cannot be carried out by private firms. If you accidentally indicate the OKVED code for one of those related to these areas of activity, the Federal Tax Service may refuse to register the business.

OKVED and capital

Another reason for the need to correctly reflect OKVED in official documents is that, within the framework of some types of activities, fairly large indicators for the minimum authorized capital of an enterprise may be established by law. What does it mean? First of all, if the founder of the company indicates a code corresponding to a similar type of activity and does not provide a sufficient amount authorized capital, then regulatory authorities can apply various sanctions to it.

OKVED and contributions to the budget

Activities under OKVED can be classified in different ways based on the requirements established by law for companies to pay contributions to state funds and the budget. Therefore, in order to avoid increasing financial obligations to authorities, it is necessary to record the correct codes according to the classifier of economic activity in official documents.

How to find the required code?

Let's consider how, if other options are not available, you can search for the optimal business activity code in existing classifiers. Let’s agree that we have document OK 029-2014 at our disposal.

First of all, you need to determine the main activity of the company based on what it essentially is. In accordance with this parameter, we look for the corresponding section. In the OKVED classifier it begins with Latin letters. For example, the letter F corresponds to such type of economic activity as “Construction”. In this section there are 3 possible groups: 41 - buildings, 41 - engineering structures, 43 - construction work.

Let's agree that our company erects buildings, so we choose group 41. It, in turn, has 2 subgroups: 41.1 - project development, 41.2 - construction. Since we are engaged in the second type of activity, we select the appropriate subgroup. Within it there is 1 specific type of activity with OKVED code 41.20 - construction. We indicate it when registering a company, as well as other documents within the framework of the legal relations in which the enterprise will participate.

How to change the code?

Situations may arise in which an organization will need to change the economic activity code previously registered with the Federal Tax Service. This problem can be solved quite simply. It is necessary to contact the Federal Tax Service again and submit an application there via in the prescribed form, which should indicate the new OKVED codes. To submit the relevant application to the department, the owner of the company will also need to present:

Passport;

A fresh extract from the register - which was issued no earlier than 1 month before contacting the Federal Tax Service on the issue of changing economic activity codes;

OGRN certificate;

Constituent documents;

Official decision to adjust activities.

The owner of the company will need to prepare the last 2 documents to confirm OKVED, information about which is corrected in the state register. Thus, changes to the relevant sources must be made in advance, before contacting the Federal Tax Service on the issue about which we're talking about. Also, when making adjustments to state registers, you must pay a state fee. That is, to the documents listed above, you will also need to add a receipt for its payment.

Choosing business activity codes: nuances

What nuances can you pay attention to when working with the codes in question?

Thus, we note that the legislation of the Russian Federation does not establish prohibitions on indicating types of economic activities that the company does not actually intend to engage in. However, it is advisable to indicate them as additional, rather than basic.

When classifying codes into basic and additional, it is recommended to first of all take into account the amount of income in a particular area of activity. The OKVED code corresponding to the most profitable one should be recorded as the main one.

When using the corresponding codes, it is also desirable to ensure their uniformity within the scope of indication in various documents. For example, if one reporting source records one OKVED, then another that is sent to the same department should reflect a similar one.

An individual entrepreneur needs to choose an activity that will generate the most income. It will be the main one according to OKVED. In addition, you can select additional codes. If problems arise during the determination process, you can use the classifier application (it contains detailed descriptions all types of activities). It is worth noting that some types of activities require licensing.

This section includes:
- physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)
Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.
The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C, Manufacturing, regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories through casting/molding or stamping plastic materials includes grouping 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is basic waste treatment or treatment, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered production process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20
Note - The boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective
Processing implies the following types of activities involved in production and defined in this classifier:
- processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;
- pasteurization of milk and bottling, see 10.51;
- leather dressing, see 15.11;
- sawing and planing of wood; impregnation of wood, see 16.10;
- printing and related activities, see 18.1;
- tire retreading, see 22.11;
- production of ready-to-use concrete mixtures, see 23.63;
- electroplating, metallization and heat treatment of metal, see 25.61;
- mechanical equipment for repair or overhaul (e.g. car engines), see 29.10
There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:
- logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
- modification of agricultural products classified in section A;
- preparation of food products for immediate consumption on premises, classified in group 56 (activities of enterprises Catering and bars);
- beneficiation of ore and other minerals, classified in section B (MINERAL MINING);
- construction and assembly work performed on construction sites, classified in section F (CONSTRUCTION);
- activities of breaking down large quantities of goods into small groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling of products such as alcoholic drinks or chemicals;
- sorting of solid waste;
- mixing paints according to the client's order;
- cutting of metals according to the client’s order;
- explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)