OKVED: transcript. What do the selected OKVED codes affect? Okved what is it for?

Reading time: 9 minutes. Views 159 Published 07/09/2018

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 is OKVED organizations and where to get it.

After registering 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 the legal right to independently choose one or more ciphers contained in a special classifier. Rosstat is in charge of approving these ciphers.

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

It is important to note that the cipher in question is often used when interacting with credit organizations and generation of 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 Ministry of Economic Development is developing and improving this classifier. 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:

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

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 the 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:

1. the strength of the tax burden;
2. volume of the authorized capital;
3. 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.

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 commercial species 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, using a full transcript is 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 implement 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.

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 that contains information about various types economic activity. 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 OKVED editors entrepreneurs should use the new kind OKDP (Classifier of types of activities, products and services).

Contributions to the budget

When filling tax return, the 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 the title page of the 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 in current legislation there is no information about the level of responsibility for incorrectly specifying the cipher 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.

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 local acts organizations. 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 legal basis to conduct 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 the tax audit, employees of this authority identify the level of legality economic activity companies. If revenue obtained through the provision of services not specified in the constituent documents is discovered, the company's revenue is subject to confiscation.

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

Conclusions (+ video)

The OKVED indication is a mandatory stage of the registration procedure. To select the correct cipher, you should use a special reference book. 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.

In contact with

Selection of OKVED codes It is not difficult to understand how to do this. The article will allow the reader to thoroughly understand the issue of selecting the codes necessary for the company’s activities. In addition, the publication provides information about what constitutesclassifier of types of activities OKVED2, how the codes contained in it are deciphered.

OKVED codes represent information grouped in a certain way about the types of business activities engaged in by a particular organization. Each code encrypts information about a group of activities or a specific type of business.

The OKVED2 classifier of activities was approved by Order of Rosstandart dated January 31, 2014 No. 14-ST (hereinafter referred to as Order No. 14-ST). Previously, the types of activities were encrypted in another act, but now (since January 1, 2017) OKVED codes have given way to OKVED2 codes - an updated classifier. Despite the update, OKVED2 perform the same functions as before.

The codes are included in the standardization system of the Russian Federation. When registering an organization, you must select one or another code for the main activity, and codes for additional activities (if the organization is engaged in more than one business).

Thus, OKVED codes are selected based on the activities carried out by the organization, are applied everywhere, and are mandatory for use. The maximum number of OKVEDs for an LLC is not limited, while the minimum number is 1. Using the information presented in the article, it will be much easier to determine the answer to the question of how to choose the right OKVED for an LLC.

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 indicate during the initial registration of a legal entity (for example, an LLC) or an 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 all possible types of activities are described: 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.

What is the OKVED code? How does the OKVED code affect the procedure for calculating taxes and insurance premiums?

For the first time, companies and individual entrepreneurs are faced with the OKVED code when state registration. In this case, the OK 029-2001 classifier is used (the validity of the OK 029-2001 edition was extended until 01/01/2017 by order of Rosstandart of the Russian Federation dated November 10, 2015 No. 1745-st, Letters of the Federal Tax Service of the Russian Federation dated August 18, 2014 No. SA-4 -14/16465, dated 08/07/2014 No. ND-3-14/2624).

In the future, the tax consequences of the selected OKVED code should be taken into account.

OKVED and

Let us recall that Article 58 of Law No. FZ-212 establishes a reduced rate of insurance premiums for “simplified” workers who carry out their main activities in the industrial and social spheres. The list of preferential types of activities is prescribed in clause 8, clause 1, article 58 of Law No. FZ-212. For example, a reduced tariff may be applied to activities such as manufacturing food products(OKVED codes - 15.1-15.8), construction (OKVED code - 45), maintenance and repair of vehicles (OKVED code - 50.2), educational activities(OKVED code – 80).

To apply a preferential tariff for insurance premiums, it is necessary that the share of income from the sale of products (services) this species activities accounted for at least 70% of total income (clause 1.4 of Article 58 of Law No. 212-FZ, letters of the Ministry of Labor of the Russian Federation dated 07/02/2014 No. 17-4/B-295, dated 04/09/2014 No. 17- 4/B-144).

The type of preferential activity is confirmed in the documents RSV-1 and FSS-4 (Letters of the Ministry of Health and Social Development of the Russian Federation dated November 30, 2011 No. 5071-19, dated March 11, 2011 No. 748-19 and the Pension Fund of the Russian Federation dated June 17, 2011 No. 30-22 /6718, FSS of the Russian Federation dated February 10, 2012 No. 15-03-11/08-1395).

Most of the disputes among policyholders concern the possibility of applying a reduced rate of insurance premiums if the company has not reflected the corresponding OKVED code in the insurance reporting (in the RSV-1 form) and in the Unified State Register of Legal Entities.

Thus, in one of the disputes, the court analyzed what types of activities were actually carried out by the insured and on the basis of this (the insurer did not carry out activities to manage the operation of the housing stock, but carried out emergency repair work, to eliminate malfunctions of in-house engineering equipment and utility networks) a decision was made conclusion that there is no right to a reduced tariff.

Important!

Thus, the court, relying on the position of the Supreme Court of the Russian Federation dated November 20, 2014 No. 304-KG14-4018, concluded that the type of activity of the company cannot be determined only on the basis of documents that provide information about the types of economic activities of the insured and OKVED (Resolution of the AS of the Ural District dated May 20, 2016 No. 71-7055/2015).

That is, an erroneously specified OKVED code would not interfere with the policyholder’s right to a reduced tariff if other conditions are met (types of activities and the share in revenue for these types of activities is at least 70% of total income).

As the senior judges noted, insurers should not use only information about the OKVED list declared by policyholders in the Unified State Register of Legal Entities, but must take into account whether the company actually carries out a specific type of activity (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 14943/10).

OKVED and VAT benefits

Tax authorities often refuse a taxpayer to apply for VAT benefits provided for in Article 149 of the Tax Code of the Russian Federation, due to the fact that the corresponding OKVED code for this type of activity has not been assigned (it is not included in the Unified State Register of Legal Entities).

However arbitrage practice indicates that Chapter 21 of the Tax Code of the Russian Federation does not bind the company’s right to apply VAT benefits from indicating the corresponding OKVED code in the Unified State Register of Legal Entities (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated March 29, 2013 No. A32-49980/2011).

And the indication in the tax return of a different OKVED code does not affect the validity of applying the VAT tax rate. To determine the basis for applying the tax rate, the corresponding line in the tax return is used, which reflects the business transactions performed by the taxpayer. Thus, the company incorrectly indicated the OKVED code - 60.30.1 and applied a zero VAT rate. But in fact, the taxpayer had no grounds for its application (clause 2, clause 1, article 164 of the Tax Code of the Russian Federation) and, despite correct OKVED, the zero rate was not confirmed (Resolution of the Administrative Court of the North Caucasus District dated September 15, 2015 No. A32-31341/2014, Resolution of the Supreme Court of the Russian Federation dated January 13, 2016 No. 308-KG15-17314 refused to transfer the case to the judicial panel of the Supreme Court) .

OKVED and

A discrepancy between the OKVED code and the actual activities of the counterparty may cast doubt on the taxpayer’s own expenses due to their unreasonability. Tax authorities often believe that the discrepancy between the actual activities carried out and the declared OKVED codes indicates that the counterparty is “problematic”. In this case, the taxpayer (along with other signs of unreliability of the counterparty) may be accused of receiving an unjustified tax benefit (Resolution of the Federal Antimonopoly Service of the West Siberian District dated April 8, 2014 No. A27-4324/2013).

Banks pay increased attention to such client transactions for which incoming transactions on the account do not correspond to the declared activity codes according to OKVED. And along with a set of other signs, the bank can disconnect the client from the remote banking service system (Resolution of the Volga District Autonomous District of 06/09/2016 No. A57-9774/2015).

OKVED AND UTII

Whether a company can apply UTII depends on the selected OKVED code. However, if the payer’s actual activities do not correspond to the type of “imputed” OKVED, then the company will be denied the right to application of UTII.

Thus, in one of the court disputes, the company’s argument that it carried out the activities of road freight transport (OKVED - 60.24), which falls under UTII, was rejected, since it actually carried out activities not related to the transportation of goods.

Important!

The fact that codes for types of economic activities of business entities are assigned in accordance with OKVED does not indicate the validity of the application by the applicant of a special tax regime in case of non-compliance with the provisions of Chapter 26.3 of the Tax Code of the Russian Federation (Resolution of the AS of the West Siberian District dated August 31, 2015 No. F04- 22265/2015).

OKVED AND USN

Clause 3 of Article 346.12 of the Tax Code of the Russian Federation contains a ban on the use of “simplified taxation” by companies engaged in certain types of activities. This prohibition, in particular, applies to transactions that correspond to such OKVED codes (OK 029-2014) as:

64.92 - carrying out pawnshop activities;

92.11 - casino activities;

92.12 - hall activities slot machines;

12.00 - production tobacco products;

29.10 - production of motor vehicles.

To summarize, we note that OKVED can be used for tax purposes only in cases where this is directly provided for by special rules of legislation on taxes and fees.

Important!

OKVED does not apply to the normative legal act and the application of the provisions of OKVED cannot influence tax legal relations and, moreover, be interpreted as an act of greater legal force than the provisions of the Civil Code of the Russian Federation and the Tax Code of the Russian Federation (Resolution of the Ninth Arbitration Court of Appeal dated October 10, 2013 No. 09AP-30657/2013, decision of the Moscow Court of Justice dated July 3, 2013 No. A40-155983/2012).

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