Correspondence between OKDP and OKPD2 codes. All-Russian classifiers assigned to the Ministry of Economic Development of Russia. So, the transition from the OKP classifier to the OKPD2 classifier - how will this happen and who will affect

77 Moscow city

Date of publication: 08/25/2017

On the OKP and OKPD2 compliance codes for the purposes of clause 2 of Art. 164 Tax Code of the Russian Federation

Date of letter: 25.08.2017
Number: SA-4-3/16343@
Type of tax (subject): VAT
Articles of the Tax Code:

Question: On the use of transitional keys between OKP and OKPD2, developed by the Ministry of Economic Development of Russia, when selling goods subject to VAT at a tax rate of 10 percent during the transition period, taking into account changes in the All-Russian Product Classifier

Answer:

Federal Tax Service in connection with the changes introduced by Order of Rosstandart dated January 31, 2014 No. 14-st “On the adoption and implementation of the All-Russian classifier of species economic activity(OKVED2) OK 029-2014 (NACE Rev. 2) and the All-Russian Classifier of Products by Type of Economic Activities (OKPD2) OK 034-2014 (CPES 2008)”, for the purposes of applying paragraph 2 of Article 164 of the Tax Code Russian Federation(hereinafter referred to as the Code) states the following.

Paragraph 2 of Article 164 of the Code establishes a list of types of products taxed at a tax rate of value added tax (hereinafter referred to as VAT) of 10 percent. At the same time, the codes of the types of products listed in the above paragraph of Article 164 of the Code were determined by the Government of the Russian Federation in accordance with the All-Russian Classification of Products (OKP) until January 1, 2017, and from January 1, 2017 - in accordance with the All-Russian Classifier of Products by Type of Economic Activity (OKPD2).

Corresponding changes in terms of product codes were made to the Decree of the Government of the Russian Federation dated December 31, 2004 No. 908 regarding food products and goods for children and dated January 23, 2003 No. 41 regarding periodicals and book products. Thus, from January 1, 2017, a VAT tax rate of 10 percent is applied if the code of the products sold, specified in subparagraphs 1-3 of paragraph 2 of Article 164 of the Code, corresponds to the OKPD2 code given in the relevant Lists.

In this regard, numerous requests from taxpayers are received regarding the procedure for applying the tax rate of 10 percent for VAT:

when selling products manufactured (purchased) in 2016, for which there are valid certificates (declarations) of conformity confirming the OKP code, which was included in the list that was valid before January 1, 2017;
when implementing medical products And medicines, which have been assigned a code according to OKPD2, due to the fact that no changes have been made to the current List, approved by Decree of the Government of the Russian Federation of September 15, 2008 No. 688, regarding product codes.

In such cases, there is a need to establish compliance of product codes according to OKPD2 and OKP, including when carrying out tax control measures.

By letter dated April 10, 2017 No. 9411-NP/D18i, the Ministry of Economic Development of the Russian Federation announced that direct and reverse keys between OKP and OKPD2 had been developed and posted on the official website of the Ministry in order to ensure the transition to new editions of the All-Russian Classifiers from January 1, 2017.

Based on the above, in order to identify products according to OKPD2, it is necessary to be guided by the specified transition keys between OKPD and OKPD2. This position has been agreed upon with the Russian Ministry of Finance.

Disseminate this letter to lower tax authorities and taxpayers.

Acting State Councilor

Russian Federation 2nd class

S.A. Arakelov

Report non-compliance with this recommendation by the tax authority

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of failure by tax authorities to comply with clarifications of the Federal Tax Service of Russia is not:

appeal in the sense given to it Federal law Russian Federation dated May 2, 2006 No. 59-FZ “On the procedure for considering appeals from citizens of the Russian Federation”;
a complaint against the action (inaction) of tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the Federal tax service in order to improve the quality of tax administration and work with taxpayers.

We talked about the All-Russian classifier of products by type of economic activity, which came into force on 01/01/2017 by Order of Rosstandart dated 01/31/2014 No. 14-st. We noted that this classifier replaced the All-Russian Product Classifier (OKP) (approved by Gosstandart Resolution No. 301 dated December 30, 1993). We will talk about the correspondence between OKP and OKPD 2 codes in this material.

How to establish compliance with OKP and OKPD 2

For direct and reverse translation of codes from two classifiers and establishing compliance with OKPD and OKPD 2, the Ministry of Economic Development of Russia has developed special transition keys. These keys are posted on the official website of the Ministry of Economic Development in a special section. Thus, you can check compliance with OKPD and OKPD 2 online using the link provided.

We provide information on the compliance of OKPD and OKPD2 codes for some types of goods:

OKP		OKPD-2
Class	Class name	Class, subclass	Name of class, subclass
02	Oil, petroleum products, alternative views fuel. Gas	06	Crude oil and natural gas
40	Computer Science	26.2	Computers and peripherals
56	Furniture	31	Furniture
91	Products food industry	10	Food products
94	Medical technology	32.5	Medical instruments and equipment
97	Crop products of agriculture and forestry	01	Products and services agriculture and hunting
98	Livestock products	01.4	Live animals and animal products

OKPD and OKPD 2: correspondence tables

Let us show the correspondence for the OKPD and OKPD 2 codes by presenting the direct and reverse transition keys for both classifiers.

The correspondence table between OKPD and OKPD2 codes in Excel format can be downloaded.

You can download the reverse correspondence table between OKPD2 and OKP.

OKUN is now in OKPD2

We remind you that the objects of classification in OKPD2 are not only products, but also works and services.

The classification of services was previously carried out on the basis of the All-Russian Classifier of Services to the Population (OKUN) (

Preparations for the transition to the new designations of the All-Russian Classifiers (OKPD2), which will be introduced on January 1, 2017, are coming to an end. About the main changes and key points for new Classifiers, we asked Maria, a specialist at the Rostest Ural center.

So, the transition from the OKP classifier to the OKPD2 classifier - how will this happen and who will it affect?

Until recently, the All-Russian Product Classifier was used to systematize products. However, as many people know, OKP codes will soon cease to be valid, since, while constantly working to improve and update classifiers, Rosstandart noticed that this system is far from ideal: it is poorly detailed and outdated - it does not correlate well with similar classifiers existing on the market. West. Thus, it will now be decided to use the six-digit code designation of the All-Russian Classifier of Products by Type of Economic Activities (OKPD2) to classify goods.

Who will these innovations affect?

The use of data from new Russian classifiers from January 1, 2017 will be mandatory for all participants in economic and business relations on the territory of the Russian Federation.

How will this affect documents already completed using the “old” codes? For example, TU (technical conditions).

According to the information letter of Rosstandart, when registering technical specifications from January 1, 2017, the six-digit code designation of the All-Russian Classifier of Products of Economic Activities (OKPD2) OK 034-2014 (KPES 2008) will be used.

However, it is provided for the preservation of the designations of technical specifications approved before January 1, 2017, until their cancellation or adoption new edition THAT.

Upon revision (approval of a new edition) technical specifications after the implementation of OKPD2, it is allowed to use the previous TU codes in brackets under the updated TU values.

Pick up new code you can do it yourself or by contacting your personal manager at Rostest Ural.

Especially for the convenience of our customers, we have developed transition keys for easy selection of a new OKPD2 code. You can download them from the link.

Still have questions? Ask them to a specialist!

From the Decree of the Government of the Russian Federation dated November 10, 2003 No. 677 “On all-Russian classifiers of technical, economic and social information in the socio-economic field":

The development of all-Russian classifiers is ensured by federal executive authorities and is carried out in agreement with the Ministry of Industry and Trade of the Russian Federation, Federal agency By technical regulation and metrology, Federal service state statistics and the Ministry of Economic Development of the Russian Federation.

The use of all-Russian classifiers is mandatory when creating state information systems and information resources, as well as during interdepartmental exchange of information and in other cases, established by law Russian Federation. All-Russian classifiers used in legal acts in the socio-economic field for unambiguous identification of objects of legal relations.

Determination of the code of a classification object related to the activities of an economic entity using the all-Russian classifier is carried out by the economic entity independently by assigning this object to the corresponding code and position name of the all-Russian classifier, except for cases established by the legislation of the Russian Federation.

All-Russian classifier of types of economic activities, products and services OK 004-93 (OKDP)

All-Russian classifier of types of economic activities, products and services OK 004-93 (OKDP)" style=" display: none;">

developed taking into account the recommendations of the UN Statistical Commission. The construction of the OKDP is based on the International Standard Industrial Classification (ISIC) and the international Central Products Classification (CPC). Part II and Part III are currently used to classify products and services. Parts I and IV were canceled by Rosstandart order No. 454 of November 6, 2001 “On the adoption and implementation of OKVED”.

All-Russian Classifier of Economic Regions OK 024 - 95 (OKER)

All-Russian Classifier of Economic Regions OK 024 - 95 (OKER)" style=" display: none;">

is a systematic list of regional economic groupings of objects of administrative-territorial division of Russia. The objects of classification in OKER are various types economic regions. At the same time, an economic region is understood as a set of objects of the administrative-territorial division of the country that have a number of common natural and economic characteristics.

All-Russian Classifier of Types of Economic Activities OK 029-2001 (NACE Rev. 1) (OKVED)

All-Russian Classifier of Types of Economic Activities OK 029-2001 (NACE Rev. 1) (OKVED)" style=" display: none;">

built on the basis of harmonization with the official version in Russian of the Statistical classification of economic activities in the European Economic Community (hereinafter - NACE Rev. 1) - Statistical classification of economic activities in the European Community (NACE Rev. 1) by saving it in OKVED from NACE Rev. . 1 codes (up to four characters inclusive) and names of the corresponding positions without changing the scope of concepts. Features that reflect your needs Russian economy by detailing the types of activities, are taken into account in OKVED groupings with five- and six-digit codes.

OKVED is used to classify and code the types of economic activities declared by business entities during registration, determine the main and other types of economic activities actually carried out by business entities, develop regulations relating to government regulation individual species economic activity, carrying out state statistical monitoring by type of activity for the development of economic processes, preparing statistical information for comparisons at the international level, coding information on types of economic activity in information systems and resources, the unified state register of enterprises and organizations, other information registers, as well as to meet the needs of government and management bodies for information on types of economic activities when deciding analytical tasks.

All-Russian Classifier of Types of Economic Activities OK 029-2007 (NACE Rev. 1.1) (OKVED)

All-Russian Classifier of Types of Economic Activities OK 029-2007 (NACE Rev. 1.1) (OKVED)" style=" display: none;">

built on the basis of harmonization with the official version in Russian of the Statistical classification of economic activities in the European Economic Community (hereinafter - NACE Rev. 1.1) - Statistical classification of economic activities in the European Community (NACE Rev. 1.1) by saving it in OKVED from NACE Rev. . 1.1 codes (up to four characters inclusive) and names of the corresponding positions without changing the scope of concepts. Features that reflect the needs of the Russian economy in detailing types of activities are taken into account in OKVED groupings with five- and six-digit codes.

The objects of classification in OKVED are types of economic activity.

It is used to carry out state statistical monitoring by type of activity over the development of economic processes, and to prepare statistical information for comparison at the international level.

All-Russian classifier of products by type of economic detail OK 034-2007 (KPES 2002) (OKPD)

All-Russian classifier of products by type of economic detail OK 034-2007 (KPES 2002) (OKPD)" style=" display: none;">

built on the basis of harmonization with the Statistical Classification of Products by Activity in the European Economic Community, 2002 version (CPA 2002) by maintaining without changes in the OKPD from CPA 2002 codes (up to six characters inclusive) and the scope of concepts of the corresponding positions. Features that reflect the needs of the Russian economy for product detailing are taken into account in OKPD groupings with 7-9-bit codes.

The objects of classification in OKPD are products (services, works).

OKPD can be used to classify and code products (services, works) for the purposes of state statistics, as well as to prepare statistical information for comparisons at the international level.

All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev.2) (OKVED 2)

All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2) (OKVED 2)" style=" display: none;">

built on the basis of harmonization with the official version in Russian of the Statistical classification of economic activities in the European Community (Version 2) - Statistical classification of economic activities in the European Community (NACE Rev.2) by maintaining it in OKVED 2 (from NACE Rev.2 ) codes (up to four characters inclusive) and names of the corresponding groupings without changing the scope of concepts. Features that reflect the needs of the Russian economy in detailing the types of economic activities are taken into account in OKVED 2 groupings at the level of groupings with five- and six-digit codes. The objects of classification in OKVED are types of economic activity.

OKVED 2 is used to classify and code types of economic activities declared by business entities during registration, determine the main and additional types economic activities carried out by business entities, the development of normative legal acts relating to state regulation of certain types of economic activities, the implementation of state statistical monitoring by type of activity of the entities national economy And social sphere, preparation of statistical information for comparisons at the international level, coding of information by type of economic activity in information systems and resources, meeting the needs of government authorities and management for information on types of economic activity when solving analytical problems.

All-Russian classifier of products by type of economic activity 034-2014 (KPES 2008) (OKPD 2)

All-Russian classifier of products by type of economic activity 034-2014 (KPES 2008) (OKPD 2) "style=" display: none;">

built on the basis of harmonization with the Statistical Classification of Products by Activity in the European Economic Community, 2008 version (CPA 2008) by maintaining without changes in OKPD 2 from CPA 2008 codes ( up to six characters inclusive) and the volume of concepts of the corresponding positions. However, there are cases for which national characteristics are reflected by changing the CPA 2008 groupings with 2 - 6-bit codes. Features that reflect the needs of the Russian economy for product detailing are taken into account in OKPD 2 groupings with 7 9-bit codes.

The objects of classification in OKPD 2 are products (services, works). OKPD 2 is intended to provide information support for the classification and coding of products (services, works) for the purposes of state statistics, the development of regulatory legal acts relating to state regulation of certain types of economic activities, the implementation of a set of accounting functions within the framework of work on state statistics related to meeting the needs of authorities state power and management in information about products by type of economic activity when solving analytical problems, ensuring a system of state contracting and wholesale trade in the domestic market, preparing statistical information for comparisons at the international level, placing orders for the supply of goods, performing work (rendering services) for state and municipal needs, taxation, ensuring the classification of fixed assets used in the All-Russian Classifier of Fixed Assets, standardization and mandatory confirmation of conformity products, classification and coding of services provided to the population by business entities.

From the Decree of the Government of the Russian Federation of November 10, 2003 No. 677 “On all-Russian classifiers of technical, economic and social information in the socio-economic field”:

The development of all-Russian classifiers is provided by federal executive authorities and is carried out in agreement with the Ministry of Industry and Trade of the Russian Federation, the Federal Agency for Technical Regulation and Metrology, the Federal State Statistics Service and the Ministry of Economic Development of the Russian Federation.

The use of all-Russian classifiers is mandatory when creating state information systems and information resources, as well as during interdepartmental exchange of information and in other cases established by the legislation of the Russian Federation. All-Russian classifiers are used in legal acts in the socio-economic field to unambiguously identify objects of legal relations.

All-Russian classifier of types of economic activities, products and services OK 004-93 (OKDP)

All-Russian classifier of types of economic activities, products and services OK 004-93 (OKDP)" style=" display: none;">

All-Russian Classifier of Economic Regions OK 024 - 95 (OKER)

All-Russian Classifier of Economic Regions OK 024 - 95 (OKER)" style=" display: none;">

is a systematic list of regional economic groupings of objects of administrative-territorial division of Russia. The objects of classification in OKER are various types of economic regions. At the same time, an economic region is understood as a set of objects of the administrative-territorial division of the country that have a number of common natural and economic characteristics.

All-Russian Classifier of Types of Economic Activities OK 029-2001 (NACE Rev. 1) (OKVED)

All-Russian Classifier of Types of Economic Activities OK 029-2001 (NACE Rev. 1) (OKVED)" style=" display: none;">

built on the basis of harmonization with the official version in Russian of the Statistical classification of economic activities in the European Economic Community (hereinafter - NACE Rev. 1) - Statistical classification of economic activities in the European Community (NACE Rev. 1) by saving it in OKVED from NACE Rev. . 1 codes (up to four characters inclusive) and names of the corresponding positions without changing the scope of concepts. Features that reflect the needs of the Russian economy for detailing types of activities are taken into account in OKVED groupings with five- and six-digit codes.

OKVED is used to classify and code the types of economic activities declared by business entities during registration, determine the main and other actually carried out types of economic activities of business entities, develop normative legal acts relating to state regulation of certain types of economic activities, carry out state statistical monitoring by type of activity for development economic processes, preparation of statistical information for comparisons at the international level, encoding information on types of economic activities in information systems and resources, the unified state register of enterprises and organizations, other information registers, as well as to meet the needs of government authorities and management for information on types of economic activities in solving analytical problems.