Goods by okvad. All-Russian Classifier of Types of Economic Activities (OKVED). Find out the OKVD of an organization by tax identification number using fira pro

Elena Mikheeva, lawyer at the Priority law firm

What are OKVED codes? What are they needed for? By what principles are they selected? Why are they updated regularly?

All-Russian classifier species economic activity(OKVED) was developed by the Ministry of Economic Development and is part of the national standardization system of the Russian Federation.

Without OKVED, it is difficult for the state to determine the tax rate, collect and analyze statistical information about each type entrepreneurial activity. With the help of codes it is easier to systematize, classify and encrypt any type of work, develop regulations and regulate economic activities.

The development of updates to OKVED is ensured by the Ministry of Economic Development in accordance with the Standardization Rules PR 50.1.024-2005 “Basic provisions and procedure for carrying out work on the development, maintenance and use of all-Russian classifiers.” Updates to OKVED are made taking into account current changes in legislation, technical regulations, national standards, changes in international classifications and other legal acts.

Why do you need to choose primary and secondary activities?

An economic entity may carry out one or more types of economic activities described in one or more sections of OKVED ("On methodological guidelines to determine the main type of economic activity of business entities based on the all-Russian classifier (OKVED 2) for the generation of summary official statistical information”).

The main type of economic activity creates the largest part of the gross added value of a legal entity or individual entrepreneur. A secondary economic activity is any other additional activity producing goods and services.

Based on extracts from the Unified State Register of Legal Entities, state statistics bodies keep records legal entities in the Statistical Register of Rosstat and their identification according to the codes of all-Russian classifiers. As part of the information from the Unified State Register of Legal Entities, OKVED codes are provided, which are determined by the subjects economic activity independently and are indicated in the application for state registration. In this case, the first code declared is considered the main one.

What depends on the main OKVED code, except for contributions for injuries?

When choosing the main OKVED code, special attention should be paid to individual entrepreneurs who plan to hire workers, since employees’ salaries are deducted insurance premiums to various funds. The Social Insurance Fund sets the rate of contributions “for injuries” based on the main activity. The more risky the type of activity according to OKVED, the higher the contribution rate will be.

What restrictions exist for individual entrepreneurs?

In Russia, there are prohibited types of activities for individual entrepreneurs - these are economic, defense, military and financial sphere. This also includes all types of business that can harm the health and life of the population: the sale and development of military products, narcotic and toxic substances, explosive elements and mixtures, drinks containing alcohol, etc. This prohibited list is constantly reviewed and expanded.

How can you identify a suspicious counterparty using OKVED codes?

What can the wrong indication or incorrect choice of OKVED code lead to? What fines are provided and why are they charged?

Inaccurate entry of entries about a legal entity in the Unified State Register of Legal Entities or about an individual entrepreneur in the Unified State Register of Legal Entities entails the imposition of an administrative fine on officials of the bodies carrying out state registration, in the amount of 1,000 to 2,000 rubles. ().

OKVED codes in the Registers must clearly correspond to the transactions being conducted. Both missing types of activities and unnecessary ones can lead to tax consequences.

If the OKVED code does not correspond to the type of goods purchased, then inspectors can deduct VAT. For example, a company owns a vehicle, but the declared OKVED codes do not involve the use or sale of vehicles.

Another option is if the company operates on UTII, but in addition to the types of activities that fall under this tax regime, the company in the Unified State Register of Legal Entities is assigned other codes that fall under the general taxation regime. In this case, tax inspectors may require declarations for all major taxes, in addition to the UTII report. Thus, the company will have to submit quarterly zero reports for VAT and income tax (). Failure to submit tax returns entails the imposition of a fine in accordance with.

In addition, the rate of contributions for injuries depends on the specified main type of activity of the organization or individual entrepreneur - the Social Insurance Fund determines the professional risk class of the company. Each class has its own premium rate for injuries, and the higher the risk class, the higher the insurance rate will be.

Konstantin Fedyaev, lawyer at Acsour

What is different about the new edition of the OKVED classifier?

Currently, there is one edition of the classifier of types of economic activities - (NACE Rev. 2), previous editions have become invalid since January 1, 2017.

The new edition of OKVED 2 is applied by tax authorities when registering legal entities and individual entrepreneurs from July 11, 2016. According to reporting forms, OKVED 2 began to be used in January 2017.

New OKVED classifier 2 is noticeably different from its predecessor: it is more detailed, which allows you to more accurately determine the type of activity of the company or individual entrepreneur.

Why do you need to confirm the OKVED code in the FSS? How to do it?

Companies are required to confirm their main activity with the Social Insurance Fund. Based on this information, the FSS determines the class of occupational risk and also sets the rate of contributions for injuries. The main type of activity had to be confirmed no later than April 15 of the year for which the FSS sets the tariff. Since April 15 was a holiday in 2018, the deadline for confirmation according to the rules was moved to the next working day - April 16.

Based on the calculations, a certificate confirming the main type of economic activity, as well as an application for confirmation of the main type of economic activity, is submitted to the territorial division of the Social Insurance Fund. The type of activity will be recognized as the main one for this year, if it corresponds to the largest share in the company’s income. If several types of activities have the greatest weight, then the main type of activity will be the one that corresponds to the highest class of professional risk.

How to inform the tax office about a change in the type of activity?

Sole proprietors report the addition or deletion of activities to the tax authorities on Form P24001.

Companies should check the Articles of Association before making changes. If the list of activities in the Charter is open, then there is no need to make changes to the Charter. In this case, the company reports the changes on Form P14001.

If the new OKVED codes do not apply to the types of activities specified in the charter, and the charter does not indicate that the company has the right to carry out other types of activities not prohibited by law, then in this case it is necessary to amend the charter in the form P13001, and it is also necessary to pay a fee in in the amount of 800 rubles.

Includes:
the 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 of agriculture, forestry, fishing, rocks and minerals and other processed 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 it's perfect 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. automobile 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 activities classified in Section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
. modification of agricultural products classified in section A;
. preparation 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 smaller units and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;
. solid waste sorting;
. mixing paints according to customer's order;
. metal cutting according to customer's order;
. explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

The entry in the classifier with code C contains 24 clarifying (child) codes.

The application for registration of an individual entrepreneur or company indicates their future directions of business. They are indicated by 4-character codes. A list of such ciphers is established in OKVED. This collection is constantly subject to changes and additions are made to it. The classifier defines numerical values ​​for each area of ​​entrepreneurship that operates within the borders of the Russian Federation. For the convenience of users, the classifier is divided into groups and subgroups, each of them specializes in certain economic areas.

Selecting an activity

The applicant, before submitting acts for registration, must decide on the types of business according to the OKVED directory. Each sector of the functioning of individual entrepreneurs and organizations is assigned its own code here. OKVED is required by the state to establish the scope of work of a company or individual entrepreneur.

The number of areas of activity that can be defined in an appeal is not limited by law. The entrepreneur has the right to declare each code according to at will. Therefore, the statement usually indicates different codes. It is recommended to limit yourself to 20-30 codes. A voluminous list will create confusion and make it difficult to assess the scope of work of a company or individual entrepreneur.

Among other codes, you must choose one that is recognized as the main one.

Main code meaning

Information on OKVED codes, main and additional, is recorded in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs, an extract from the register and an information letter. Codes are required for statistical reporting.

OKVED codes will be useful to an entrepreneur when registering with the Federal Compulsory Medical Insurance Fund and opening a current account in some credit institutions.

According to the law, entrepreneurs can make profit from any area of ​​non-prohibited activity. If an entrepreneur chooses “extra” codes, it’s not a big deal. The priority area of ​​activity is another matter.

The main type of activity is the area of ​​​​work that brings the company or individual entrepreneur the predominant amount of revenue. The code of the prevailing type of business should describe as accurately as possible the future sphere of economic activity of the applicant.

The choice of the main direction of activity entails certain consequences. For example, this will affect the tariff that determines the amount of premiums for accident insurance and occupational diseases. Agreed tariffs are used depending on the main type of activity. If the choice of individual entrepreneur or LLC fell on risky activities(traumatic or causing the development of occupational diseases), then the amount of insurance payments will become higher.

OKVED codes are also related to taxation. Special modes, for example, simplified taxation system, PSN, UTII, have restrictions on the types of functioning. Thus, a conflict of interest may occur. An organization or individual entrepreneur wishes to choose any of the preferential taxation systems, but it does not apply to activities whose code is indicated in the extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs. In such a situation, you will have to choose - either the desired tax system or OKVED.

So, if an entrepreneur wants to engage in insurance activities, production of excisable goods or mining, then he will not be able to work on the simplified tax system.

UTII and PSN are systems that not every individual entrepreneur and company has the right to choose, but only those that operate in certain sectors of the market. There are no restrictions only for OSNO.

The selected OKVED affects not only the taxation system, the amount of tax, the amount transferred to government bodies reporting. It plays a role if the individual entrepreneur has employees. The rate of contributions to the Social Insurance Fund “for injuries” is calculated based on the tariffs for the main type of functioning.

Main code OKVED and UTII

The code plays a role in taxation under the single tax on imputed income. Thus, an entrepreneur is exempt from the obligation to submit “zero” reporting on UTII if he does not actually carry out the type of activity that falls under this system.

The obligation to report arises when an individual entrepreneur or organization begins to work in a given sector. An application for registration as a UTII payer must be submitted to the tax office.

Confirmation of the main business area in the Social Insurance Fund

Workers registered to realize their job responsibilities on the basis of an employment agreement, are subject to compulsory social insurance against accidents at work and occupational diseases. This norm is enshrined in Federal Law No. 125. The contribution is transferred every month. The calculation is based on tariffs, which are determined by professional risk class.

For each company, the size is approved annually based on information provided by the company. The process of transferring information is defined in the Procedure for confirming the main type of economic activity, approved by Order No. 55.

For the purposes of the Social Insurance Fund, the main type of operation is the one from which the highest income was acquired during the previous reporting period. If you do not report within the established period on the actual predominant direction of business and income, then the calculation is made based on high tariffs for the types of activities that are determined for the company, even if business is not conducted in this area. Thus, “extra” codes can play a role and turn out to be unnecessary.

For the purposes of calculating the insurance premium, specific criteria for approval of the main type of operation have been established:

• For commercial companies– the overwhelming share in the total volume of goods produced or sold;
• for non-profit firms - the prevailing number of employees working in a particular industry.

Work in the prevailing area of ​​activity is confirmed every year - until April 15. Companies that attract workers submit acts to the Social Insurance Fund that truly indicate the predominance of one of the business areas. Organizations must submit relevant information annually. For entrepreneurs, this obligation arises when the key activity is transformed.

The tariff amount is approved by the Social Insurance Fund. It can range from 0.2 to 8.5% depending on the class of professional risk.

Confirmation of the prevailing type has special features if the policyholder conducts business in several sectors of the economy at once.

In this case, there are two options:

1. The share of one area of ​​activity prevails over others: the class of professional risk corresponding to this area is taken into account in the calculations.
2. The types of activities are equivalent in total weight: for the purposes of calculating the insurance premium, the one from the areas of functioning that is characterized by the highest class of professional risk is accepted.

Not confirming the predominant area of ​​business is not a reasonable decision at all, since the entrepreneur will have to bear unnecessary costs for insurance premiums at the highest rate.

To confirm the main type of business, LLCs are required to submit the following documentation to the Social Insurance Fund:

1. an application in the form determined by the legislator;
2. confirmation certificate;
3. explanatory note to the balance sheet (exception: not required for small businesses).

Profit is calculated according to a formula approved by the legislator: proceeds after sales in a specific area are divided by the total profit from all sectors of the market. We multiply the resulting total by 100%.

Activities with a prevailing share are the main ones for the company in this reporting period.

Calculation example:

The company "World of Rentals" specializes in 2 types of activities - film rental and video copying. The total profit for the previous period was 1.5 million rubles. Of these, for the first type - 500 thousand rubles, and for the second - 1 million rubles.

The specific gravity is calculated using the above formula:

— for rental – 500000/1500000*100% = 33%

— for copying – 1000000/1500000*100% = 67%

The data obtained indicate that the second area of ​​the company’s work brings it more significant revenue, and therefore, the occupational risk class is calculated according to the tariff approved for the corresponding OKVED code.

We remind you that payments for injuries are also made by entrepreneurs who have chosen the simplified tax system. The specified category of payers must also confirm the prevailing type of activity.

The legislator has provided exceptions for some entrepreneurs.

1. Individual entrepreneurs (send a written request and the required documentation to the Social Insurance Fund if they change the main type of activity);
2. Newly formed companies that have been operating for less than a year.

Companies and individual entrepreneurs are notified of the established tariff no later than 14 days from the date of transfer of documentation. The notification form is approved by the legislator. Until this point, payments are calculated at the rates that were in effect in the previous period.

An ambiguous situation arises when an LLC or individual entrepreneur has transformed the predominant area of ​​business during the year. The legislator established that in such a situation the tariff would not be revised. Transformations will follow only next year.

Some entrepreneurs try to avoid unnecessary expenses by confirming with the Social Insurance Fund a type of activity with a low level of insurance payments. This trick is easily detected, since businessmen are required to submit, in addition to other documentation, a balance sheet.

Changing the main OKVED code

Code conversion may be necessary as a result of the operation of the enterprise. For example, a company wants to change its specialization and expand production in another market sector.

The procedure for changing codes is different for individual entrepreneurs and LLCs. In the latter case, it is necessary to additionally make changes to the company’s constituent documentation when it specifies specific sectors of operation for the organization. In addition, only the manager has the right to act on behalf of the company. The application and acts must be certified by a notary.

To change the main code, a businessman submits an application to the tax office:

• title page (clause 1.1, 1.2, 1.3) - in clause 2 the number 1 is entered;
• sheet N (page 1) – clause 1.1 – updated OKVED;
• sheet N (page 2) – clause 2.1 – main code that is subject to liquidation;
• sheet P – data on the applicant.

There is no need to include other codes in the application. Numbers are entered from left to right from the first cell. The code consists of 4 characters. This requirement is specified by the legislator.

Created based on the official Russian version Statistical classification of types of economic activities in the European Economic Community (NACE) Statistical classification of economic activities in the European Community ). Classifier OK 029-2001 (NACE Rev. 1) was adopted by State Standard Decree N 454-st of November 6, 2001, put into effect on January 1, 2003. Since January 1, 2008, supplemented with classifier OK 029-2007 (NACE Rev. 1.1), approved by order of Rostechregulirovanie N 329-st dated November 22, 2007. Replaced the All-Union Classifier of Industries National economy(OKONH) and parts I and IV of the All-Russian Classifier of Economic Activities, Products and Services (OKDP) relating to economic activities.

Structure

The code for groupings of types of economic activity consists of two to six digital characters and its structure can be presented as follows:

• XX. - Class;
• XX.X - subclass;
• XX.XX - group;
• XX.XX.X - subgroup;
• XX.XX.XX - view.

Sections

OKVED consists of 17 sections.

A. Agriculture, hunting and forestry

B. Fisheries, fish farming

C. Mining

D. Manufacturing industries

E. Production and distribution of electricity, gas and water

F. Construction

G. Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items

H. Hotels and Restaurants

I. Transport and communications

J. Financial activities

K. Real estate transactions, rentals and services

L. Public administration and military security; social insurance

M. Education

N. Health and social service provision

O. Provision of other communal, social and personal services

P. Household activities

Q. Activities of extraterritorial organizations

see also

• All-Russian Classifier of Services to the Population (OKUN)

Below you will find a convenient module “OKVED codes for 2020 with decoding”. The classifier contains a search for codes for individual entrepreneurs and LLCs. Just enter the keyword of your activity in the field below and get a selection of the necessary codes.

ATTENTION! Example: if you are working out, For example, clothing (sale, production, etc.), enter in the “CLOTHES” field, and the script will display ALL OKVED codes that are associated with clothing. That is, mentions of clothing in all cases. Try it, it's convenient!

My codes ( 0 )

There are no saved codes. To add a code to your list, click the star next to it.

Collections of OKVED codes for popular types of business

All codes indicated on the site correspond new edition OKVED 2

What is OKVED

Before sending a package of documents to the specialists of the territorial tax service for registration, future individual entrepreneurs and LLC founders must have a clear idea of ​​what types of commercial activities they are going to study. This is important because, when entering information about a newly created enterprise in state registers OKVED codes are of decisive importance for tax authorities.

If you decipher this abbreviation, it will sound like this:

All-Russian Classifier of Types of Economic Activities.

Already from the title it is quite clear what the essence of this document is: each type of commercial work or service in Russia has its own digital code. To enter classification codes into the title package, you do not need to create any special documents; it is enough to list them in or Limited Liability Company, which is filled out in a strictly established form.

Download OKVED codes

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(DOCX, 655 kb)

OKVED structure

The code consists of 6 characters - numbers separated by dots and has the following form XX.XX.XX. You can clearly see what number means what in the figure below:

Who is required to work according to OKVED

OKVED in equally applicable to all enterprises and organizations, regardless of their legal form.

That is, CJSC, individual entrepreneur, LLC reflect the same digital codes in their title documents.

The procedure for selecting classification ciphers is mandatory for all commercial companies and has no exceptions.

What you need to know and how to accurately select OKVED codes

When studying and entering OKVED digital codes into the registration application, many novice entrepreneurs unknowingly make a number of mistakes. In order to help avoid them, we’ll talk in detail about what to rely on and in what order to act when choosing codes from the all-Russian classifier.

1. Not all codes are equivalent when entered into constituent documents enterprise or individual entrepreneur. The first code chosen is considered the main one, since it must correspond to the type of activity that is prioritized at the enterprise. All other codes play an additional role and are of a secondary nature. Every organization must have at least one code from OKVED; without it, registration with the state is simply impossible;
2. All actually and formally possible types of economic activity carried out on the territory of Russia have their own special digital designation, which is included in OKVED. In turn, OKVED consists of sections and subsections, groups and subgroups. When choosing digital ciphers, you should go from large to small. That is, you need to start by defining the scope of activity, and gradually, through sections and groups, reach any specific type of activity. At the same time, you need to try to select codes so that they correspond as much as possible and reflect the essence of the actual work performed and services provided;
3. The digital code from OKVED allowed for registration must consist of at least 3 characters. 3 numbers imply a subclass of the section and, as a rule, they are chosen by those entrepreneurs who do not want to limit their actions within this section in any way. However, it is still preferable to indicate narrower ones in terms of practical application four-digit ciphers;
4. If suddenly a newly created organization plans to engage in those works or services that, under Russian law, are subject to mandatory licensing or require special permission, it is best not to act at random, but to consult with specialists. They will help you more accurately designate the name of a particular type of activity and select the correct digital code, which will protect you from all sorts of troubles in the future.

Attention! If problems arise in selecting OKVED codes, it is enough to study Appendix “A” to the classifier. It is an excellent assistant and contains quite detailed explanations for all types of activities.

Subtleties of choosing ciphers from OKVED

We talked about the main points that you should pay attention to when choosing codes from OKVED. Now about some of the nuances of choosing types of activities based on digital ciphers from the classifier.

• When choosing OKVED codes, future businessmen, in particular the founders of an LLC, should remember that there must be a 100% coincidence of the types of activities specified in the application and those indicated in the charter, otherwise tax officials can easily refuse registration. But even if the initial stage of registration with the tax service is completed successfully, problems may well arise when opening a bank account, since bank employees check documents no less carefully;
• The law does not in any way limit the number of OKVED codes included in the application for registration of an enterprise. Therefore, businessmen often enter not only those specific types of activities that they actually plan to engage in, but also those that they envision only in theory. The accumulation of codes from the classifier included in title documents entails a number of dangers. Let's give just one fairly common example: some types of activities may be subject to a special UTII tax regime, and in such cases, tax authorities may require an entrepreneur or organization to submit separate reports on them. Thus, experts advise holding back and not adding more than two dozen OKVED codes to the constituent documents and, when choosing them, carefully study the features of each type of activity, including from the point of view of tax legislation;
• It is extremely important to correctly understand and interpret the names of the types of activities listed in OKVED. Otherwise, an incident may arise in which the most necessary and relevant type of activity will not be included in the state register for a given organization or individual entrepreneur. The consequences of such an incident are unpleasant. Firstly, if necessary, it will be impossible to obtain a license, and secondly, it will be impossible to switch to UTII, which operates for strictly defined types of activities at the local and municipal level.

Important! Entering the correct codes from OKVED into the registration documents at the stage of registering an enterprise with state registration is of great importance. If tax specialists discover an error, they will certainly issue an automatic refusal to register. At the same time, the inaccuracy can be corrected, but this will entail new financial and time costs.

How to change OKVED codes during the work of the organization

Sometimes, at various stages of an enterprise’s activity, due to the expansion of business interests, it becomes necessary to change or add new OKVED codes to the constituent package. It's not that difficult to do. You just need to submit it to the territorial tax service. It is necessary to indicate new codes and within a few days, tax inspectorate specialists will make these amendments to the organization’s title documents and state registers of individuals and legal entities.

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