All-Russian classifier of types of economic activity. What is okved? What do OKVED codes at SP affect

In this article, we have collected the most popular questions related to codes OKVED, which are asked to us by both site visitors and customers.

1. How many OKVED codes can be specified when registering an LLC or individual entrepreneur

The legislation does not restrict number of OKVED codes, which you can specify during the initial registration of a legal entity (for example, LLC) or an individual entrepreneur.

Form R11001 and R21001 contain 57 fields for indicating the selected OKVED codes in them. 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 of the type of economic activity that maximally reflects the activities of your organization or individual entrepreneur. That is, this is the activity that prevails in comparison with the rest.

4. What is an additional OKVED code

Additional OKVED code reflect related activities, i.e. does not take a leading position among the others. For example, for a car dealership, the main OKVED code will be the sale of cars, and additional ones: maintenance, sale of auto parts.

5. How to add or change OKVED codes

You can at any time add or completely change OKVED codes.

For a legal entity, there are two ways to add codes:

• Change of OKVED codes in the Charter and the Unified State Register of Legal Entities
• Change of OKVED codes only in the Unified State Register of Legal Entities

For the first case, changes are made to the constituent documents of a legal entity, namely, to the Charter, which contains descriptions of the organization's activities. For this, to the registration authority (FTS), you need to submit an application in the form P13001 and a new version of the Charter.

For the second case, there are no changes in the constituent documents. Codes change only in the list of activities that are contained in the Unified State Register of Legal Entities.

6. Is it possible to indicate OKVED codes from different groups / sections

Directory OKVED almost all possible types of activity are described: from agriculture to the activities of state structures.

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 groupings, 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. The 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 2500 codes.

Reading 9 min. Views 159 Published on 09.07.2018

A person who registers 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 OKVED is 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 the registration of a business. Each business entity has the legal right to independently choose one or more ciphers contained in a special classifier. Rosstat is responsible for the approval of these ciphers.

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

It is important to pay attention to the fact that the cipher in question is often used when interacting with credit institutions and generating outgoing documents. The assignment of OKVED is the basis for obtaining a license corresponding to the chosen direction of business activity. In addition, the presence of the code assigned to the organization allows the latter to participate in auctions and tenders.

Let's move on to the question: "What is OKVED - decoding the abbreviation." The abbreviation under consideration stands for "All-Russian classifier of types of economic activity". The development and improvement of this classifier is carried out by the Ministry of Economic Development. It should be mentioned separately that such classifiers are used not only in Russia. Many CIS countries also apply similar standards.

Why do you need

As mentioned above, the considered classifier is used to collect statistical data for the purpose of subsequent analysis. The information obtained is used to group various types of business activities. This approach greatly simplifies the creation of a taxation system for a particular area of ​​business. Let's take a look at the main features of this classifier:

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

OKVED is nothing more than the "all-Russian classifier of types of economic activity"

The considered classifier is used as a basis for the formation of legal acts. Such acts are applied 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 the foregoing, we can conclude that the control authorities use OKVED codes to track the actions of all economic entities. The tax inspectorate applies the considered classifier in order to determine the specific taxation 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. the volume of the authorized fund;
3. the process of obtaining a license.

Peculiarities

When analyzing the question of what the OKVED code is, one should separately consider the features of using the classifier. With the help of the document under consideration, state bodies involved in the collection of 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 state authorities to amend laws for specific economic entities. This approach allows not to affect those areas that do not need development correction.

The data obtained is used to evaluate several areas of business activity. In addition, the collected information can be used for benchmarking with other countries. It should be mentioned separately that the collected information is transferred to the control authorities to resolve various issues related to the economic activities of individual businessmen.

To correctly indicate the OKVED code, you need to determine the type of activity of the enterprise and find it in the classifier reference book

Code structure

The document under consideration includes more than fifteen sections. It should be noted that this classifier does not consider the division of organizations according to the form of business ownership. Also, this document does not address the distinction between non-commercial and commercial 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 digits. 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 must be chosen by the entrepreneur. Next, the group and type of activity are indicated. The full cipher looks like this - "XX.XX.XX". A large number of characters in the cipher allows you to get detailed information about the company's activities.

As practice shows, the use of full decryption is not always advisable. As an example, consider a manufacturing company that manufactures paper products. During registration, the company indicated the code "21.22". If the company needs to introduce new products, the entrepreneur will need to register an additional type of activity. For this purpose, you will need to initiate a business re-registration procedure. This procedure can be avoided only if several ciphers are indicated during the initial registration, corresponding to the possible directions of development of the enterprise.

How to choose the right OKVED for activities

Having analyzed the question of why OKVED is needed, you 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 needs to choose both the main and additional areas of his activity.

To better understand this order, consider a practical example. Let's imagine a food distribution company. This direction is considered as an economic activity. Such a company may also be engaged in the sale of clothing and non-food products. These activities will be considered optional.

During the registration procedure, an entrepreneur can indicate several codes, while the work of the enterprise will only go in the main direction. Such a step is taken by businessmen who plan to further expand their business to cover new markets. It should also be noted that each entrepreneur is given the right to remove unused codes and add new ciphers.

Once selected codes can be changed, deleted or supplemented

What is the difference between OKVED and OKVED 2 - this question worries many entrepreneurs. The prefix "2" indicates a new edition of the document in question. According to the established rules, companies registering after the year 2016 must use the new edition of the document to select the desired cipher. Having decided on the direction of his business, an entrepreneur should take a special directory that contains information about various types of economic activity. The ciphers from this directory are indicated in the registration documents.

Often there are situations when there are no codes corresponding to the chosen direction in OKVED. In such a situation, you should get expert advice regarding the choice of the type of activity and the specific group. Also, the entrepreneur has the full right to indicate the code corresponding to the "Other services" section.

Using the code in reporting

The first edition of the classifier under consideration was valid until the beginning of the year 2017. This means that when filling out accounting and tax reports, officials had the right to indicate ciphers taken from both the new and the old register. The final transition to OKVED 2 took place in January 2017. Together with the new edition of OKVED, entrepreneurs must use a new type of OKDP (Classifier of activities, products and services).

Contributions to the budget

When filling out a tax return, an entrepreneur should indicate the details of his company. One of the important details is the OKVED code, which reflects the direction of the entrepreneur's activities. 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 characters are divided into several pairs using dots.

It should be noted that today in the current legislation there is no information on the level of responsibility for the incorrect indication of the cipher in tax reporting. This means that the regulatory authorities do not impose penalties on the entrepreneur who made a mistake. In order to find out which code to indicate in the documents, it is necessary to carefully study the registration certificate. This document contains information about the ciphers specified during business registration. You can also get the necessary information using a special directory.

The classification of a company according to OKVED is not affected by either the form of ownership or the source of investment

How to change the code

The need to change and add codes may arise as the business expands and enters new markets. In order to change the OKVED code, you should contact the registration authority. To amend the existing documents, the entrepreneur should submit an appropriate application.

Let's take a 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 related to the choice of a new cipher should be recorded in the local acts of the organization. Next, the tax service is sent an application to change the type of activity. According to the established rules, this application must be certified by a notary. After that, the entrepreneur needs to pay the state fee and provide a check to the employees of the Federal Migration Service.

At the end of the above procedure, the business owner receives a certificate confirming the change in the OKVED code. After receiving this certificate, the entrepreneur receives a legal basis for conducting new activities.

Responsibility for non-use of the classifier

OKVED - what it is, it is rather difficult to describe in simple words. While considering this issue, mention should be made of the level of responsibility associated with not using these ciphers. During the tax audit, employees of this instance identify the level of legality of the company's business activities. Upon discovery of proceeds received through the provision of services not specified in the constituent documents, the company's proceeds are subject to confiscation.

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

Based on OKVED data, information about the activities of a new company or individual entrepreneur is entered into the Unified State Register of Legal Entities or the EGRIP

Conclusions (+ video)

The indication of OKVED is an obligatory stage of the registration procedure. To select the correct cipher, a special reference book should be used. Experts recommend specifying several values ​​during business registration. This step will avoid the need to re-register the business when expanding or reorganizing it.

In contact with

The OKVED code is assigned to all enterprises that operate in Russia and needs to be updated annually by the statistical authorities.

What is OKVED: what is it for?

The OKVED code determines which line of business a given enterprise belongs to. This is necessary for registering an enterprise or obtaining the status of an individual entrepreneur.

The code of the type of economic activity is determined by a legal or natural person independently, but is approved by the statistics agency.

On the basis of this classifier, the statistics agency keeps records and analyzes the functioning of enterprises in the context of economic activity. The OKVED code is used when registering bank details, in particular, OKPO.

Also, the code is used in the preparation of documents and accreditation of the company in the customs authorities. The presence of a code allows a legal entity to take part in tenders, when licensing and auditing by regulatory authorities.

OKVED classifier: encoding structure

The classifier consists of 17 sections. OKVED does not take into account the division of enterprises by form of ownership, legal form, departmental subordination.

The code does not distinguish between foreign and domestic trade, commercial and non-commercial activities, foreign and domestic trade.

The classification of activities has a hierarchical subordination. The encoding uses 2-6 characters, but at the state registration of the enterprise, at least four digital characters should be indicated.

Let's denote each digital character by zero, then the classifier structure looks like:

• 00. - class;
• 00.0 - subclass;
• 00.00 - group;
• 00.00.0 - subgroup;
• 00.00.00 - view.

The more numbers in the code, the more detailed the activity of the enterprise is deciphered. It is not always advisable to apply detailed decoding.

If a company, for example, produces paper products for household needs and indicated the encoding 21.22, then when expanding production and introducing other types of paper products, the company will need additional registration of this type of activity.

To avoid re-registration, you can specify several directions in the code that may be used in the future.

On the basis of OKVED codes, a classification of levels of occupational injuries and occupational morbidity (32 classes) was created. This classification allows you to receive social benefits in the event of accidents at work, and the company to pay contributions in accordance with the tariffs for social insurance.

The higher the hazard class, the higher the nominal value of the tariff. OKVED data are confirmed annually by financial statements.

If the enterprise refused to confirm or did not confirm the type of activity according to the classifier in time, then the FSS body will perform the coding on its own. In this case, the maximum professional risk for this type of activity will be selected according to the classifier, respectively, social insurance contributions will be higher.

How to choose types of OKVED?

The OKVED coding does not imply any liability on the part of a registered business entity, including the rights and obligations for legal entities and individuals.

The main type of economic activity of the company is the direction that gives the company or individual entrepreneur the greatest income.

Other activities are listed as secondary. When changing activities or expanding production, the enterprise must update the Charter and provide information within a certain period of time to the tax authorities.

When choosing a type of economic activity, it should be remembered that some of them require mandatory licensing.

Some activities are subject to special prohibitions, for example, the auditor can only perform accounting, and only banking institutions can engage in banking activities.

When choosing a type of activity, you must first select the industry, and then drill down. From 04.07.2013, changes to the execution of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (Order of the Federal Tax Service of Russia dated January 25, 2012 No. MM V-7-6 / [email protected]).

To register, it is enough to indicate one type of activity. The maximum number of directions is unlimited, but it is not recommended to register more than 30 positions. The decoding of each code in the application for the new standard is not indicated.

Breakdown of OKVED by type of activity

No. p / p		Document section	Breakdown of activities
1	01 – 02.02.2	BUT	Agriculture, hunting, forestry
2	05 – 05.02.02	AT	Fishing and fish farming
3	10 – 14.50.29	With	Mining:
4	15 – 37.20.7	D	Manufacturing industries
5	40 – 41.00.2	E	Production and distribution of energy, gas and water
6	45 – 45.50	F	Construction
7	50 – 52.74	G	Wholesale and retail trade, repair of vehicles and products for personal use
8	55 – 55.52	H	Hotels and restaurants
9	60 – 64.20.3	I	Transport and communications
10	65 – 67.20.9	J	Financial activities
11	70 -74.84	K	Real estate: operations with it, rent and provision of services
12	75 -75.30	L	Ensuring military security and compulsory social security
13	80 — 80.42	M	Education
14	85 – 85.32	N	Health and social services
15	90 – 93.05	O	Other communal, social and personal services
16	95 – 95.00	P	Housekeeping Services
17	99 -99.00	Q	Activities of extraterritorial organizations

This table shows the coding for the main branches of production without indicating the subsections. The choice of code is made according to the type of activity of the selected industry. Statistical authorities approve the information submitted by the entrepreneur.

If the OKVED code is lost, it can be restored by the classifier, and then confirmed before submitting reports to the statistics agency at the beginning of the year.

When it is not possible to restore the encoding on its own, Rosstat will issue the information again for a fee at the request of the entrepreneur.

To decipher OKVED, you need to find the classifier section by the first digits of the code up to the point, then directly in the section find the desired item of the type of activity according to the code digits.

It should be remembered that when changing the type of activity, a legal entity must also make changes to the Unified State Register of Legal Entities (Unified State Register of Legal Entities).

Private (individual) entrepreneurs make changes to the USRIP (Unified State Register of Individual Entrepreneurs). To do this, within three days, the amended data is submitted in the prescribed form to the territorial body of the Federal Tax Service of the Russian Federation.

If the changes were not made within the regulated timeframe, the new activity will be considered illegal. This entails criminal and administrative liability of a legal or natural person.

Video on the topic: “OKVED how many and which ones to choose? How much does each additional OKVED cost?”

In essence, OKVED is an officially established list of all permitted types of activities that Russian enterprises and entrepreneurs can engage in. Why are needed?

It is officially established that when establishing and registering a legal entity (LLC, CJSC or OJSC) with the tax authorities, in the initial application it is necessary to indicate the types of activities that the company will be engaged in, highlighting the main one among them. Moreover, these data should also be written in the constituent documents - in the charter of the company.

As for individual entrepreneurs, when registering them, the main type of activity is indicated only in the application. These data are recorded in the Unified State Register of Legal Entities or in the EGRIP. During the entire period of existence of the company or IP, OKVED may change or be supplemented by other types of activities.

Why does a company or individual entrepreneur need OKVED?

Firstly, it collects statistical data that is important in terms of understanding the economic and industry situation in different regions of Russia and the country as a whole.

But this is not the main function of OKVED, the type of activity that the company is engaged in is important in taxation and deduction of mandatory insurance premiums.

OKVED for taxation. Most small firms and entrepreneurs use the following taxation systems - UTII or STS.

The admissibility of using UTII is largely determined by the type of activity of the company. For example, UTII can be applied in retail trade or in the restaurant business, but it cannot be used by companies providing legal or notary services, for such companies it is possible to use the simplified tax system.

Of course, OKVED is not always a decisive factor in determining the taxation system, but nevertheless it is very significant, and often the tax authorities refuse companies to switch to one or another taxation system precisely because of the type of activity.

Quite often, regional governments reduce tax rates for businesses engaged in certain types of activities, such as vegetable growing or animal breeding. And if a company, based on OKVED, falls under preferential activities approved by the government, then it can safely use this by paying lower taxes.

OKVED in the system of compulsory insurance. The amount of contributions for compulsory insurance against industrial accidents and occupational diseases depends on the type of activity indicated during registration. Insurance rates range from 0.2 to 8.5%, and is established by the Social Insurance Fund depending on the class of occupational risk. It is important to know that every year all organizations (with the exception of individual entrepreneurs) must confirm the main type of activity in the FSS, for which it is necessary to provide an extract from the Unified State Register of Legal Entities or a confirmation from the tax office indicating the OKVED used.

What codes need a license?

As you know, many types of activities require compulsory licensing. And you can understand whether a company needs a license based on OKVED, which the company uses as its main activity.

The list of types of activities subject to mandatory licensing was approved by the Federal Law “On Licensing Certain Types of Activities” No. 99-FZ dated May 04, 2011. Of the most common types of activities that fall under licensing: medical activities, trade in alcoholic beverages, tour operator activities, transportation of passengers and much more.

The OKVED instructions must be approached very competently, clearly understanding what types of activities the company will be engaged in. This will protect the enterprise from possible disagreements with regulatory authorities.

You can learn more about why OKVED is needed from the video. Happy viewing!

http://www.youtube.com/watch?feature=player_detailpage&v=Scq_dbb1EXo

Elena Mikheeva, lawyer at Prioritet law firm

What are OKVED codes? What are they needed for? On what basis are they selected? Why are they regularly updated?

The All-Russian Classifier of Types of Economic Activities (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 size of the tax rate, collect and analyze information on statistics on each type of entrepreneurial activity. With the help of codes, it is easier to systematize, classify and encrypt any type of work, develop regulations and regulate economic activity.

The development of updates to OKVED is provided by the Ministry of Economic Development in accordance with the Standardization Rules PR 50.1.024-2005 “Basic provisions and procedures for the development, maintenance and application 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 regulatory legal acts.

Why choose primary and secondary activities?

An economic entity may carry out one or more types of economic activity described in one or more sections of OKVED (“On guidelines for determining the main type of economic activity of economic entities based on the all-Russian classifier (OKVED 2) for the formation of consolidated official statistical information”).

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

On the basis of extracts from the Unified State Register of Legal Entities, state statistical bodies keep records of legal entities in the Statistical Register of Rosstat and their identification by codes of all-Russian classifiers. As part of the information from the Unified State Register of Legal Entities, codes according to OKVED are provided, which are determined by business entities independently and are indicated in the application during state registration. In this case, the first code from the declared ones 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 insurance premiums are deducted from the salaries of employees to various funds. The Social Insurance Fund assigns 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 are the restrictions for IP?

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

How can I identify a suspicious counterparty using OKVED codes?

What can an incorrect indication or incorrect choice of the OKVED code lead to? What are the penalties and what are they charged for?

Inaccurate entry of entries about a legal entity in the Unified State Register of Legal Entities or 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 carried out. Both missing and redundant activities can lead to tax consequences.

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

Another option is if the company works on UTII, but in addition to the types of activities that fall under this tax regime, other codes that fall under the general taxation regime are assigned to the company in the Unified State Register of Legal Entities. In this case, tax inspectors may require a declaration 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 is subject to a penalty 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 FSS determines the class of professional risk of the company. Each class has its own injury premium rate, and the higher the risk class, the higher the insurance rate.

Konstantin Fedyaev, lawyer at Acsour

What is the difference between the new edition of the OKVED classifier?

At the moment, there is one edition of the classifier of types of economic activity - (NACE Rev. 2), the previous editions have lost their force since January 1, 2017.

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

The new OKVED 2 classifier differs markedly from its predecessor: it is more detailed, which makes it possible to more accurately determine the type of activity of a company or individual entrepreneur.

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

Companies are required to confirm their main activity in the FSS. Based on this information, the FSS determines the class of occupational risk, and also sets the rate of contributions for injuries. The main 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 FSS. The type of activity will be recognized as the main one for the current year if it corresponds to the largest share in the company's income. In the event that several types of activity have the greatest weight, then the main type of activity will be the one that corresponds to the highest class of occupational risk.

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

Self-employed individuals report adding or removing activities to the tax authorities on Form P24001.

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

If the new OKVED codes do not fit the types of activities specified in the charter, and the charter does not contain an indication 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, it is also necessary to pay a fee in in the amount of 800 rubles.