Okwad for public organizations. Okwad: catering. Okwad: new version introduced

All business entities face the need to identify the type of activity according to OKVED at the stage of business registration. As a rule, during the initial registration, the possibility of applying special tax regimes, rates of insurance premiums and taxes depends on the correct designation of the type of activity. One of the codes is the main one, the rest are additional (their number is not limited). When you make changes to constituent documents or the introduction of other types of activity, the owner also independently determines the codes of the types of activities to submit the relevant documentation to the fiscal authorities.

One of the areas of activity in which it is most difficult to correctly determine the OKVED code is catering... We offer you a convenient code table, using which you can independently identify the activity code, taking into account all the nuances inherent in public catering enterprises - cafes, restaurants, shops for the production of semi-finished products, etc.

OKVED: new version introduced

The OKVED qualification reference book is an all-Russian standardizer used to identify the types of activities of business entities. Serves as an accounting and analytical tool through which, among other things, fiscal services exercise control over the activities of registered business entities, establish the applicable tax rate for each of them. The use of standardized codes automates and simplifies statistics tax authorities and Rosstat.

IN present tense the original version of the reference book has ceased to be valid, and from 11.07.2016 the Federal Tax Service and business entities are obliged to follow new edition classifier OK 029-2014 (NACE Rev. 2), approved by Order of Rosstandart No. 14-st of 01/31/2014 (as amended on 07/10/2018).

In the new version of the reference OKVED activity restaurants and cafes is disclosed in more detail, taking into account the peculiarities and specifics of work in the field of catering.

Activities in the field of public catering 2019: OKVED public catering

To correctly determine the type of activity code using the OKVED reference book, a number of characteristics should be taken into account:

the status (type) of the catering enterprise;

types and purpose of manufactured or sold products;

catering services provided by the institution (OKVED classifies each type of service separately);

presence / absence of seats;

used raw materials and materials.

In the OKVED directory, cafes and restaurants are classified in section I - "Activities of hotels and catering establishments".

It should be noted that:

how the OKVED (public catering) directory qualifies, cafes, restaurants and bars included in class 56 do not take into account activities involving the sale of products and dishes through vending machines;

in class 56, there are no cafes and restaurants in the OKVED classifier that sell perishable food, resell ready-made (or packaged) drinks, operate discos and dance floors without serving drinks.

Name by group	What type of activity is identified by this code	Complete writing OKVED code
Restaurant activities and food delivery services	Providing food both inside the institution (including self-service restaurants) and outside it - take-out orders, home delivery; Preparing and serving dishes from mobile specialized shops or Vehicle; Activities of bars and restaurants delivering finished products through separate divisions; With the provision of ready-made meals to take away, the work of mobile stalls and tents for cooking and sale prepared food, ice cream.
Public catering enterprises	Activities of restaurants, fast food (bistro) and self-service restaurants, cafeterias and cafes with catering
Food preparation and sale activities	Preparation and sale of food, for its use directly on the spot, from mobile points (shops, vehicles)
Activities of catering establishments of all types	Takeout service
Activity of mobile points (food shops) of catering establishments	Preparation and subsequent sale of ready-to-eat meals
Activities of mobile points - trailers, tents	Activities for the preparation and sale of ice cream
Freestanding activities chambers of commerce ok and market stalls	Cooking activities
Activity bars and restaurants on ships and in railway carriages for catering	The grouping does not include: Retail sale of food products through vending machines (see 47.99); Provision of catering services at discounted prices (see 56.29)
Public catering enterprises	Mass service activities celebrations, and other types of catering
Public catering enterprises	Activities for the service of events and celebrations, including the preparation and delivery of ready-made meals and food products at the customer's address
Activities of catering establishments (other types of catering)	Activities for other types of centralized cooking and catering for consumers - systematic, one-time, periodic deliveries to organizations, sale of culinary products at reduced prices; Centralized cooking and catering activities corporate clients- construction, transport, travel companies, military units, hospitals, educational institutions and so on; Delivery activities finished products catering to sports facilities.
Activities of catering enterprises under a cooperation agreement	Activities for the supply of ready-made food under a contract to tourist, transport, construction companies, security forces (including the military), retail outlets.
Food service activities - canteens, canteens, institutions and enterprises	Activities of canteens and canteens at organizations.
Food delivery activities at preferential prices	Activities to provide food for sports, educational and other institutions
Activity social institutions meals based on preferential prices	Activities for the provision of social food points - canteens, cafeterias, canteens (in hospitals, educational institutions, offices)
Serving drinks in bars, buffets, cocktail halls, taverns, beer bars, discos and dance halls, phyto bars (including through vending machines)	Activities for the manufacture and sale of beverages consumed directly at the place of sale (inside establishments)

91 Activities of public associations

91.1 Activities of commercial, entrepreneurial and professional organizations

91.11 Activities of commercial and entrepreneurial organizations

This class includes:

The activities of organizations whose members' interests are focused on ensuring the development and prosperity of enterprises in a specific field of activity, for example, trade, Agriculture and others, or on the economic development and economic situation of a particular geographic area or administrative unit, regardless of the direction commercial activities... The main types of services provided: dissemination of information, representation in government agencies, public relations and negotiations with trade unions. Includes the activities of chambers of commerce, unions, guilds and similar organizations

91.12 Activities of professional organizations

This class includes:

Activities of organizations whose members' interests are focused on a specific branch of knowledge or branch of professional practice or technical field. This includes associations of professionals working in the field of science and culture (writers, artists, actors, journalists, etc.). The main types of services provided include the dissemination of information, the establishment of criteria for evaluating practices and the monitoring of their observance, representation in government institutions and public relations. Activities of scientific societies are included

91.2 Activities of trade unions

91.20 Activities of trade unions

This class includes:

The activities of associations, members of which are persons of hired labor, interested mainly in representing their interests on issues wages and working conditions, as well as in concerted action across the organization. Includes the activities of unions of workers of one enterprise, unions uniting related industries, as well as unions of workers uniting by professional, regional, structural and other characteristics.

91.3 Activities of other public associations

91.31 Activities of religious organizations

This class includes:

Activities of religious organizations

Activities of male and female monasteries

This class does not include:

For educational activities carried out by these organizations, see 80

For health activities carried out by these organizations, see 85.1

Social service provision by these organizations, see 85.3

91.32 Activities of political organizations

This class includes:

Activities of political organizations and auxiliary organizations (youth organizations interacting with a political party, etc.). The activities of such organizations are mainly aimed at promoting party members and party sympathizers to political and other positions in order to influence decisions taken by the authorities, as well as disseminate information, organize public relations, fundraising, etc.

91.33 Activities of other public organizations nec

This class includes:

The activities of organizations not directly associated with political parties, contributing to the solution of social problems and problems through public education, political influence, fundraising, etc .:

Civil Initiatives and Protest Movements

Defense movements environment and ecology

Supporters of societies and education n.e.c.

Advocating for and improving the situation of special groups of the population, such as ethnic groups and minorities

With patriotic goals, including associations of war veterans

Activities of groups united by common interests (tourist clubs, motorist associations, consumer societies, etc.)

Activities of societies whose purpose is to establish social contacts (clubs business people, Masonic lodges, etc.)

Activities of youth associations, children's and youth organizations, student organizations, clubs, societies, etc.

Activities of associations formed for the purpose of organizing cultural, recreational and leisure activities other than sports or games, such as poetry, literary clubs, book clubs, history lovers' societies, gardening societies, film and photo amateur clubs, music lovers' clubs, art lovers' clubs, art lovers, collectors, etc.

Activities of societies for the protection of animals

This class does not include:

Activities of professional bodies, see 91.12

For organizations working in and promoting the arts, see 92.31

Subsection DG. Chemical production Subsection DH. Manufacture of rubber and plastic products Subsection DI. Manufacture of other non-metallic mineral products Subsection DJ. Metallurgical production and production of finished metal products Subsection DK. Manufacture of machinery and equipment Subsection DL. Manufacture of electrical equipment, electronic and optical equipment Subsection DM. Manufacturing of vehicles and equipment Subsection DN. Other production Section E. Production and distribution of electricity, gas and water Section F. Construction Section G. Wholesale and retail trade; repair of vehicles, motorcycles, household goods and personal items Section H. Hotels and restaurants Section I. Transport and communications Section J. Financial activities Section K. Operations with real estate, rent and provision of services Section L. Public administration and military security; compulsory social security Section M. Education Section N. Health care and social services Section O. Provision of Other Community, Social and Personal Services Section F. Provision of household services Section Q. Activities of extraterritorial organizations

Appendix A (mandatory). Description of groupings

All-Russian classifier species economic activity
OK 029-2001 (OKVED) (NACE Rev. 1)
(put into effect by decree Gosstandart of the Russian Federation of November 6, 2001 N 454-st)

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Foreword

DEVELOPED

Ministry of Economic Development and Trade Russian Federation, Center for Economic Classifications

SUBMITTED BY

Ministry of Economic Development and Trade of the Russian Federation

Scientific and technical department of Gosstandart of Russia

ACCEPTED AND PUT INTO ACTION

In OKVED, a hierarchical classification method and a sequential coding method are used. The grouping code of economic activities consists of two to six digital characters, and its structure can be represented as follows:

XX. - Class;

XX.X - subclass;

XX.XX - group;

XX.XX.X - subgroup;

XX.XX.XX - view.

To ensure that the records of the OKVED codes correspond to the records of the NACE Rev.1 codes in the OKVED codes, a dot is put between the second and third characters of the code. If there are additional division levels compared to NACE Rev. 1, a dot is also placed between the fourth and fifth digits of the code.

In the classifier, by analogy with NACE Rev. 1, sections and subsections have been introduced with the preservation of their letter designations.

For example:

Section D Manufacturing industries
Subsection DA Production food products including drinks and tobacco

	Food production, including beverages
	Production of meat and meat products
	Meat production
	Production of meat and edible offal of cattle, pigs, sheep, goats, equine animals
	Production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs
	Production of edible animal fats
	Production of non-food by-products

As the classification signs of types of economic activity in OKVED, signs are used that characterize the scope of activity, the process (technology) of production, etc. As an additional feature (within the same production process), the attribute "used raw materials and materials" can be highlighted.

An example of using the classification attribute "field of activity":

Section A Agriculture, hunting and forestry

Section C Mining

Section I Transport and communications

	Land transport activities
	Water transport activities
	Air transport activities
	Supporting and additional transport activities

	Postal and courier activities

An example of using the classification attribute "production process":

Subsection CA Extraction of fuel and energy minerals

	Mining coal, brown coal and peat

	Extraction, beneficiation and agglomeration of hard coal
	Coal mining
	Open pit coal mining
	Extraction of coal by underground method

In accordance with international practice, OKVED does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, no distinction is made between internal and foreign trade, market and non-market, commercial and non-commercial economic activities.

The classification of activities for the installation and (or) assembly of building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in grouping 45"Building". For example, installation and assembly of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, etc.

The classification of the types of activities for the maintenance and (or) repair of devices, apparatus, machinery, equipment, vehicles, etc. is carried out in groupings that reflect the production of these products, with the exception of Maintenance and (or) repair of motor vehicles and motorcycles ( groupings 50.2 and 50.4), household products and personal items ( grouping 52.7), office machines and computing technology (grouping 72.5).

The descriptions of OKVED groupings with codes up to four characters inclusive in terms of the scope of concepts correspond to the descriptions of similar groupings in NACE Rev. 1. When detailing groupings with four-digit codes, descriptions for them are either not given (if the descriptions of the lower-level groupings in aggregate correspond to the scope of the concepts of the description of the four-digit grouping), or they are not fully provided and contain a part of the description relating to all lower groupings.

The construction of separate groups of OKVED has the following features.

When using OKVED to classify activities performed for a fee or on a contractual basis, this activity should be considered as the activity of economic entities producing the same products or providing services at their own expense. At the same time, two main types of activities of economic entities are distinguished, carried out for a fee or on a contractual basis:

Execution of works according to the customer's documentation, when the contractor submits to the subcontractor all technical documentation required for the production of ordered products. For example, in metallurgical production (forging, cutting, stamping, casting);

Execution of work on order, where a subcontractor subjects an item supplied by the contractor to certain treatments. These items may include raw materials, machined machine parts, etc. Customized work may include processing metals, preparing fruit for canning, etc.

The activities of business entities selling, on their behalf, products manufactured to their order at other enterprises are classified in section G (wholesale and retail). When business entities play a significant role in the design and development of products (provide the contractor with technical, technological, design documentation required for production; transfer "know-how", patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new for him), take on the risk associated with production (they are the owners of the raw materials and materials from which the products are made; transfer to the contractor in rent or lease for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of this product during the year is at least 50% of the products of this type at the enterprise as a whole, their activities are classified as if these products were produced by the economic entity independently.

The OKVED is maintained by the Ministry of Economic Development of Russia.

When maintaining OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the Gosstandart of Russia.

The organization for compulsory approval of draft amendments to OKVED is the Goskomstat of Russia.

This section includes:

Physical and / or chemical treatment of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for determining production (see below "waste recycling")

Materials, substances or converted components are raw materials, i.e. products of agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be manufacturing.

Manufactured products may be ready-to-consume or may be semi-finished for further processing. For example, a purified aluminum product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in the required structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified under the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the manufacture of specialized components and accessories by casting / molding or stamping of plastic materials includes Chapter 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of integral structures from constituent components, produced independently or purchased. Waste processing, i.e. Waste processing for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in grouping 95 (repair of computers, personal and household items), at the same time, car repairs are described in grouping 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in grouping 33.20

NOTE The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves the recycling of materials to produce new products. This is usually perfect. new products... However, defining what constitutes a new product can be somewhat subjective.

Recycling implies the following activities involved in production and defined in this classifier:

Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;

Milk pasteurization and bottling, see 10.51;

Leather dressing, see 15.11;

Sawmilling and planing of wood; wood impregnation, see 16.10

Printing and related activities, see 18.1;

Retreading tires, see 22.11;

Manufacture of ready-to-use concrete mixtures, see 23.63;

Electroplating, metallization and heat treatment of metal, see 25.61

Mechanical equipment for repairs or bulkheads (e.g. motor vehicles), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.

They include:

Logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);

Modification of agricultural products classified in section A;

Preparation of food for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars);

Beneficiation of ores and other minerals classified in section B (MINING OF MINERAL RESOURCES);

Construction and assembly work performed on construction sites classified in section F (CONSTRUCTION);

Activities of breaking up large batches of goods into small groups and the secondary marketing of smaller batches, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

Sorting solid waste;

Mixing paints according to the customer's order;

Metal cutting on customer's request;

Explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)