Download new OKVED codes this year. Accounting info. Examples of selecting OKVED codes depending on the chosen field of activity

This service allows you to translate types economic activity from the old edition of OKVED OK 029-2001 (revision 1) into codes new edition OKVED OK 029-2014 (revision 2). Code matching can be done in both directions. The program is provided absolutely free.

When did the changes happen?

The new edition of OKVED2 OK 029-2014 came into force on July 11, 2016. From now on, you cannot use the old OKVED classifier.

Why do you need to know the new OKVED codes?

New OKVED codes must be indicated in all documents that individual entrepreneurs and LLCs will submit to the tax authorities, as well as extra-budgetary funds in 2019. For example, this applies to filling out all declarations and other reports generated for 2018 and 2019.

What to do if several new ones are compared using the old OKVED?

This is not too important, but it is still better to choose the type of economic activity that most closely matches your business.

Do individual entrepreneurs and LLCs need to independently make changes to their documents?

Tax authorities automatically transferred OKVED codes to all entrepreneurs and organizations, so no independent actions are required.

If you need to select codes, you can use the convenient new OKVED 2 classifier with decoding and search.

All-Russian classifier types of economic activities
OK 029-2001 (OKVED) (NACE Rev. 1)
(put into effect by Decree of the State Standard of the Russian Federation dated November 6, 2001 N 454-st)

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Preface

03May

Hello! In this article you will find new OKVED 2 codes and we will tell you how to choose the right codes for your activities.

Today you will learn:

• List of current OKVED-2;
• How does OKVED depend on;
• What difficulties may arise as a result of choosing one or another code.

New OKVED-2 codes for 2019

Download OKVED 2 in different formats:

• Download

• Download

The differences between the new and old OKVED are significant. Therefore, to register a business, use only new codes!

For what purposes are OKVED codes required?

The area that you ultimately choose will be directly related to OKVED codes. The latter represent a generally accepted classification of activities and individual entrepreneurs.

OKVED performs the following functions:

• Separation of types of permitted activities;
• Encoding the names of the sphere (this is necessary for convenience: you don’t need to write/type long sentences every time, you can use a set of numbers);
• Specifics of the components of each area (you can choose the main area - trade, and sell shoes or, for example, hats).

Having studied the classifier, you can determine:

• In what form does the company exist (individual entrepreneur, etc.);
• Type of property;
• The structure of economic entities (in terms of subordination to higher departments).

At the same time, OKVED does not make it possible to find out whether this company is commercial or not, whether it is engaged in domestic or foreign trade. The entire database of available codes is contained in the edition of the classifier called OKVED-2. Sometimes it is also called OKVED-2014 or OK 029-2014.

These names are valid from January 1, 2017. The document will answer frequently asked question: “How to find out OKVED for individual entrepreneurs,” because it contains all the information on encodings.

Where can you find OKVED

OKVED codes can be seen quite often in everyday life.

They are found in:

• Various regulations;
• Register of all legal entities and individual entrepreneurs (a database of existing companies in the country is maintained here);
• Documents of international format;
• Constituent documents of the company;
• Documents accompanying the activities of the company (if OKVED is required for the company register database, it is also necessary when changing or deleting codes associated with a change of activity).

What is OKVED

The code consists of a sequence of 6 digits, each subsequent one specifies the previous one. Numbers in the OKVED classifier are separated by dots.

The code structure can be represented as follows:

• XX – class or section (the broadest concept, including all other types of activities);
• ХХ.Х – subcategory of a class or subclass (a narrower concept);
• XX.XX – group of type of activity;
• XX.XX.X – subgroup;
• XX.XX.XX – type (the narrowest value in the code, which designates one specific type of permitted activity).

In total, there are 21 sections and 99 clarifying classes and types with a detailed description of the type of economic activity. In the tax office it is enough to indicate only the first four digits, that is, XX.XX. This will be enough for the normal functioning of the company. In other words, you will be able to work in narrower areas of the selected section.

If you choose the narrowest type (the sixth digit of the classifier), then in the future you may encounter trips to the tax office to make changes to the register. After all, the business is growing, and at some point you will want to expand its boundaries.

The tax application contains a form for adding OKVED. An individual entrepreneur can indicate 57 codes on one sheet. If the versatility of your business requires more classes, you have the right to take an additional form and indicate the missing types on it.

The most common OKVED-2 codes among individual entrepreneurs

An individual entrepreneur has the right to choose types of OKVED for his individual entrepreneur from a wide list.

Most individual entrepreneurs are registered in the following industries:

• Providing consultations (for example, providing services in the field of commerce - OKVED 70.22);
• Internet designer services (code 62.01 gives the right to develop the site infrastructure);
• Translation of texts (code 74.30 will allow you to do both written and oral translation);
• Advertising (using OKVED 73.11 you can develop an advertising agency);
• (class 68.20.1 is required for those who rent out their own apartment);
• Real estate services (coding 68.31 is intended for real estate agencies);
• Programming (OKVED 62.02.1 is used by computer system designers);
• Computer repair (class 95.11 is associated with the repair of computers, ATMs, and automatic machines);
• (OKVED 2 with coding 63.11 allows you to provide services for posting information);
• (class 52.63 allows trade outside a store);
• (OKVED 51.61.2 opens up opportunities for trading via the Internet);
• Astrology (code 96.09).

Basic OKVED and their classes

When choosing codes, it is important to decide on the main and additional ones. The choice of the main OKVED determines all future activities of your company. If you indicate a section that does not actually correspond to the direction of the enterprise, then inspections from the tax office and the imposition of large fines are possible.

The choice of the main section largely determines the system of insurance premiums, and must also correspond to the applicable taxation system. You can indicate only the main section in registration documents without specifying classes. However, this may cause difficulties in the future.

If you want to expand the boundaries of your business and engage in additional activities, this will need to be previously agreed with the tax service. You will need to submit an application to supplement the existing codes.

Taxation and OKVED

Preferential tax regimes (, or) have restrictions on the type of economic activity. This means that not every type of business line is suitable for all types of taxation.

By choosing a code section that is not comparable to your business, you risk own business, since there will be no tax breaks in your favor.

In this case, you will have to either change the current tax system, or abandon your chosen activity and take up another one. For example, the simplified tax system does not allow opening an insurance company, mining or producing excisable goods.

Using the Unified Agricultural Tax, you cannot engage in activities not related to agriculture and fishing. The list of directions for the patent system and the simplified one is very limited.

Allows you to engage in all types of activities. True, contributions to the budget in this case will be the largest.

For example, a patent (PSN) allows you to choose one of the following types of activities included in OKVED 2:

• Installation of windows and others.

The simplified tax system gives the right to operate:

OKVED codes for UTII include the following areas:

• Activities of a plumber;
• Transport services;
• Commission shop;
• OKVED for retail trade in products.

Insurance premiums and OKVED

The choice of one or another section of OKVED affects the amount of contributions to insurance funds. The quantity itself is not taken into account when calculating the contribution amount. But the view is important.

There are certain degrees of risks that the insurance fund uses in relation to a particular type of activity. The higher the risk, the more you have to pay. That is, if the chosen direction of business may bring some danger to your hired workers, then in accordance with the probability of accidents occurring, the fund determines the contribution amount.

A total of 32 sections of economic activity have been developed by type of risk for employees. The higher the level of possible injury, the higher the premium payment rate. The minimum tariff you can pay is 0.2%, and the maximum is 8.5%.

You need to report to the insurance fund about the activities that you carried out in the previous year. This information must be provided no later than April 15.

This process involves choosing a tariff and setting the amount of contributions. This rule applies only to legal entities. The individual entrepreneur needs to confirm the codes only if the main section is changed.

If you do not submit the information on time, the tax office will do it for you. It will indicate the maximum tariff that is possible for your OKVED. If you have a large number of code sections registered in the register of individual entrepreneurs, then in this case this may not affect the tariff for the better.

Features of some types of activities

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you indicate the provision of services by a security company as an additional class, you must have a license for this type activities. Otherwise, you have no right to engage in it.

Since a license costs money and will cause additional hassle, it makes no sense to indicate the licensed type in OKVED. This, of course, only applies to those entrepreneurs who do not intend to engage in security, but would like to indicate it as an additional direction, just in case.

There are also types of activities that will require additional information from you.

The OKVED 2 classifier contains the following areas that you do not have the right to open if you have a criminal record:

• Companies related to;
• Departments for social protection citizens;
• Sports sections for children;
• Agencies that somehow affect the participation of minors.

To engage in the above activities, you will need to provide a certificate of no criminal record. This is why it is so important to choose the right OKVED codes.

How to choose a code

To choose the most suitable OKVED options for your activities when registering an individual entrepreneur, adhere to the principles:

• First, decide on the direction of the business that will generate the main income (this is the main code or section, it must be indicated);
• Next, decide on those types of activities that you will rarely deal with (if the income from them is minimal, then you can not take such OKVED into account);
• For yourself, choose those codes that are a priority for your business. It is not necessary to indicate OKVED for courier services if your main income is , and in rare cases you provide goods delivery services.

When taking major and minor codes into account, consider the following:

• Select from the sections presented the one that matches the description of your activity;
• In the section, read the list of subsections corresponding to it and select the necessary ones;
• When filling out an application for opening an individual entrepreneur and changing the type of activity, it is not allowed to indicate codes with two or three digits. You must choose the most detailed OKVED. Only the first 4 digits are allowed;
• You are not limited in the choice of encodings. You can indicate at least everything from the list. But you need to choose one main one. Income from it must be at least 60% of the company's revenue.

How to change OKVED

If you decide to change the type of activity or add a new one to your business, then first go to the tax office. Here you will need to submit an application to change the list of codes in the registry. This must be done within three days, otherwise you will be fined.

The process of changing the OKVED code looks like this:

• At the tax office, fill out an application and indicate the types of activities (this can be done at home by downloading the application form for adding a code from the inspection website);
• On the form you must indicate those OKVED documents that you will no longer use and those that will become new to you (in some regions this application must first be notarized);
• If you submit your application in person, you will be given a certificate of final registration of codes within 5 working days;
• If a representative prepared the form for you, the tax authority will send a letter to your address within 10 days;
• Initially, when submitting documents using postal services, you need to have them certified by a notary;
• After you have received an extract from the register, your new activity has legal force.

Changes to OKVED for a company must be made once a year. This is usually done in the first month. For this process, this process is more difficult than for individual entrepreneurs.

The society needs to add new codes if they were not indicated in. At the same time, adding a new OKVED code entails changes in the Charter, which also need to be recorded in the tax office. For LLCs, when introducing new classes of activity, a state fee is provided.

To change OKVED, be sure to follow the following information:

• You can only specify one main code. If you want to indicate them in more, then the law does not prohibit this;
• Don't write code just for the sake of thinking that you might end up doing it sometime in the future. This affects tax deductions, insurance premiums, and may require a license or additional certificates;
• If you have chosen a preferential tax system, find out whether you can choose one or another code. The discrepancy between the OKVED section and the tax system will not allow you to pursue your chosen field;
• Do not forget to report the changes made to the insurance fund if your business has hired employees.

What is the fine for?

If you have not made changes to sections, the following consequences may occur:

• The tax authority has the right to refuse your VAT refund;
• If you violate the deadline for making changes (more than three days), you can earn a fine of up to 5,000 rubles.

If you have several areas of activity indicated in OKVED, and you do not report on all of them in your declaration, the tax service will have a very logical question related to the lack of reporting on other areas.

Therefore, do not abuse the number of codes in the registry. A fine of 5,000 rubles will also apply if your type of activity does not comply with the chosen taxation system.

Difficulties with OKVED

It also happens that an entrepreneur cannot find his line of activity among the types of OKVED. This means that you want to indicate the narrow specialization of your business.

This is not necessary. You can choose any class, including several types, which will not contradict your type of activity, and if your business expands, you will already have existing codes.

The legislation does not directly prohibit engaging in areas that are not confirmed in the register of your company.

But the absence of OKVED can cause problems when:

• Desire to engage in an activity that requires a license. In this case, you will definitely need to add a new class;
• Transition to another tax regime. It must be taken into account that new system paying taxes may not allow you to engage in the chosen field;
• Expanding business outside the country. Then you urgently need to make changes to the registry;
• Lending. The bank will not issue if the required types of OKVED are not available.

Controversial issues in tax

Tax representatives often do not recognize the right of the enterprise to apply. They also strive to increase the tax base by any means.

The result of their efforts may be a refusal to take into account the costs of a transaction in which a counterparty with an unregistered OKVED participated. In other words, the tax office will recognize the agreement with him as insignificant and will not count your expenses as such.

This is due to accounting for income tax and. In such cases, you can go to court. In most such situations, the decision is made in favor of the entrepreneur. But for your own peace of mind and to avoid unpleasant consequences, we recommend that you check with your business partner about the availability of OKVED.

If an entrepreneur has received income using a code not specified in the register and is on the simplified tax system, he may also face difficulties. In this case, the tax office will require you to pay not 6% of the profit, as required under the simplified tax system, but the entire 13%, as required. to an individual for income.

We talked about the new OKVED 2 in 2017, the purposes of its use and the structure of codes for types of economic activity in our consultation. We will talk about the table of compliance between OKVED and OKVED2 in this material.

The relationship between OKVED 1 and OKVED 2

A comparison of OKVED and OKVED2 allows us to conclude that significant changes have occurred in the new classifier. Not only have many grouping codes changed, but the names of classes, subclasses, groups, subgroups and types of economic activities have also changed.

The correspondence of the OKVED and OKVED2 codes can be demonstrated by presenting a comparison table between OKVED and OKVED2 in the context of certain classes of economic activity, i.e. the first two characters of the OKVED code:

OKVED and OKVED 2: correspondence table

A more detailed comparison of OKVED 1 and OKVED 2 can be made on the basis of special transition keys developed by the Ministry of Economic Development of the Russian Federation and posted on the official website of the ministry in the section “All-Russian classifiers assigned to the Ministry of Economic Development of Russia.”

These transition keys are a table in which each code according to OKVED 1 is compared with a code in the new classifier according to OKVED 2.

You can see that according to OKVED 2, the compliance with OKVED 1 is not always 1:1, i.e. sometimes a code according to the old classifier corresponds to several codes in the new OKVED 2. For example, the provision of other types of services (code 74 according to OKVED 1) corresponds to the following classes types of economic activities according to OKVED 2:

• 69 “Activities in the field of law and accounting»;
• 70 “Activities of head offices; management consulting";
• 71 “Activities in the field of architecture and engineering design; technical testing, research and analysis";
• 73 “Advertising activities and market research.”

When using the OKVED and OKVED2 correspondence tables, the transition from old codes to new ones does not present any particular difficulties. Moreover, such a transition according to the OKVED codes contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs was carried out automatically and independently by the tax department, without the involvement of taxpayers.

If you want to check the correctness of the translation to the new OKVED 2, and also, if necessary, establish a correspondence between OKVED1 and OKVED2, you can refer to the OKVED 1 to OKVED 2 converter, which will be given below.

The correspondence table between OKVED and OKVED2 codes in Excel format was developed by the Ministry of Economic Development and is the same transitional keys mentioned above.

In the table of transition from OKVED to OKVED2, the codes and name of the group according to OKVED1 are presented on the left side, and the corresponding codes and name according to OKVED2 are presented on the right side.

You can download the comparison table between OKVED and OKVED2 in Excel format.

All-Russian classifier of types of economic activity – regulations, which specifies the business areas and the codes assigned to them. This document is needed to simplify the identification of entrepreneurial work and improve the relationship between businessmen and government regulatory services.

Regulatory regulation

Through OKVED codes, reflection of activities, which is handled by a company or individual entrepreneur. With the opening of each new direction new code enters State Register by submitting a corresponding application to the tax service.

It must indicate a code parameter of at least four characters.

Otherwise, a gross error will occur and the applicant will be forced to re-submit the papers. Valid codes are displayed in the following documents:

• declarations;
• reporting;
• settlement papers;
• statistical reports.

OKVED is a document approved under Rosstandart Order No. 14-st dated January 31, 2014. The document plays a vital role, since with its participation the rates for injuries and accidents during production process, occupational diseases. The basic type of activity requires regular (annual) confirmation within the walls federal service on taxes and fees. This is the direction that was declared by the entrepreneur during the registration procedure.

You should focus on the code parameters and if you want to receive tax benefits. For example, regional legislation regulates the codes within which entrepreneurs have the right to count on tax holidays. If an individual entrepreneur is included in this list, he or she has the right not to pay contributions under the simplified tax system and PSN for two tax periods from the date of registration.

Description and significance

The document was developed by the Ministry of Economy and Development and is directly related to the standardization system. Through rational and thoughtful codes, difficulties in systematizing, classifying and encrypting any variety of activities can be prevented. It is also much easier to form LNAs and regulate economic work.

An economic entity is allowed to carry out both one and several types of activities. Basic direction - the main part of GVA legal entity or individual entrepreneur. Secondary group – any other area of ​​commercial work.

Based on the extracts, it is produced organization of accounting and identification of entrepreneurs. In this case, the first declared code always acts as the main unit of identification.

Main activities and sections

The OKVED classifier, which will be used in 2019, includes Section 21. Each of them has a direct correspondence to a specific industry. For example it could be trading activity, catering, Agriculture, construction. Sections included 99 subsections, including the names of areas of activity and their code correspondences. By decoding you can do following entries:

• XX – work class;
• X – activity subclass;
• XX.XX – group to which the direction belongs;
• XX.X – subgroup;
• XX.XX.XX – a full-fledged type of commercial work.

To 100% determine the appropriate code entry, you should select a section related to the field of activity. After this, it is necessary to determine a specific class and find a suitable direction of work in it.

Features of deciphering directions

To find out which code corresponds to a particular area of ​​activity, you need to study the structural part of OKVED and understand the decoding.

Correct indication of OKVED code values ​​is the key to successful management entrepreneurial activity and the absence of problems with current legislation.

Need for use

The main regulation prescribing the need to use this document is Order of the Federal Tax Service of the Russian Federation No. CHD-6-6/488@. As for the explanations of the Federal Tax Service regarding the application of OKVED, the tax service reports the following: OKVED was introduced to simplify the relationship between entrepreneurs and controlling structures.

This classifier is used in the process of organizing the solution of the following tasks and points:

• classification of areas of activity;
• coding of certain types of work performed;
• determining the basic focus;
• formation and execution of regulations related to state regulation;
• carrying out statistical observation;
• preparation of statistical information;
• data encoding within various information resources and systems;
• ensuring certain needs of government bodies and structures.

As you can see, rationally chosen code contributes to the solution large quantity problems and prevents misunderstandings between parties during inspections. The correct definition of OKVED depends on many factors:

• expenses of an entrepreneur to replenish the state treasury in the form of payments;
• the rate of the injury contribution required to be paid to the Social Insurance Fund;
• level of relationships with tax services and banking structures;
• type of taxation, as well as the regime that can be used in the process of mutual settlements with the state.

In the Russian Federation there are prohibited areas of activity for individual entrepreneurs. This is economic, defense work, as well as financing. This also includes all formats of entrepreneurship that involve causing colossal harm to the life and health of others. For example, the sale of military products, drugs, explosives etc. If there are any discrepancies in the papers and the code is incorrect, this may arouse suspicion on the part of the tax authorities, which will entail a large fine.

Thus, the OKVED code designation is basic and assumes the absence of problems with the state. Proper selection and indication of the code is the key to honest and conscientious relations with the government side. While ignoring legal requirements involves administrative, civil and criminal liability within the framework of the relevant codes of the Russian Federation.

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