New okved with decoding. Accounting info. What is okved

What is switching to the new OKVED for registration of individual entrepreneurs and LLCs. OKVED is an all-Russian Classifier in which different types activities are assigned their own digital codes. In the registration documents submitted to the Federal Tax Service, the applicant must indicate the areas of business in which he will be engaged.

For example, from this sample application P21001 it is clear that the main activity of the individual entrepreneur will be retail trade in non-specialized stores (code 52.11), and fishing and growing crops are indicated as additional activities. The codes in the sample are indicated in accordance with OKVED-1.

Selecting OKVED codes is quite simple, using the Classifier or ready-made ones, however, incorrect indication of codes is one of the most common reasons for refusal of state registration. Often, applicants, out of ignorance, choose codes from OKVED-2007 or OKVED-2014, while until July 11, 2016, only OKVED-2001 is used for registration purposes.

Editions of OKVED valid in 2017

Confusion when indicating OKVED codes in applications for registration of individual entrepreneurs and LLCs is caused by the fact that in 2016 different editions of the Classifier were in effect simultaneously:

• OKVED-1 (OKVED-2001 or OK 029-2001 (NACE rev. 1)) - valid until January 1, 2017;
• OKVED-2 (OKVED-2014 or OK 029-2014 (NACE rev. 2)) - came into force in 2014.

Although both of these editions of OKVED were valid at that time, for registration purposes the Federal Tax Service accepted only codes specified in accordance with OKVED-1. This is the requirement of Appendix No. 20 to the Order of the Federal Tax Service of January 25, 2012 No. ММВ-7-6/25@.

There is another edition of the Classifier - OKVED-2007 or OK 029-2007 (NACE Rev. 1.1), but it is intended for internal purposes of Rosstat, is not used for state registration, and became invalid on January 1, 2017. But such an edition as “OKVED 2016” does not exist at all.

Which OKVED code should be used in 2017? The Federal Tax Service has given a clear answer to this question:

• until July 11, 2016, in applications for registration of individual entrepreneurs and LLCs, indicate codes according to OVKED-1 (OK 029-2001 (NACE rev. 1);
• from July 11, 2016, activity codes in applications must comply with OKVED-2 (OK 029-2014 (NACE rev. 2).

If the applicant enters the codes of the wrong Classifier into the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. The documents will be filled out correctly.

What is the difference between OKVED-1 and OKVED-2

What is the difference between OKVED-1 and OKVED-2? The table clearly shows that the new Classifier has more sections, and many of them have changed their names.

Very few activity codes have remained the same. Thus, the type “Activities of extraterritorial organizations and bodies” retained the code 99.00, but its description changed. Basically, there is no correspondence between the codes of the two editions of the OKVED classifier, for example:

If for some purposes you need to correlate the OKVED-1 and OKVED-2 codes, then use transition keys developed by the Ministry of Economic Development. Download the excel file and find the type of activity you are interested in. For example, renting passenger cars according to OKVED-1, this is code 71.10 “Rental of passenger cars”. In the file with transition keys, you will see that it corresponds to the cells: “77.11” and “Rent and leasing of cars and light vehicles.”

For some types of activities there will be no compliance at all or it will be partial, so if you need new OKVED codes for registering individual entrepreneurs and LLCs in 2016, then immediately look for them in the OK 029-2014 classifier.

Changes in OKVED codes in 2016

What should those entrepreneurs who have already opened an LLC or individual entrepreneur do? Do they need to re-register their codes in 2017? new Classifier OKVED? No, don't. The official website of the Federal Tax Service reports that bringing information about the types of economic activities of LLCs and individual entrepreneurs entered into the registers before July 11, 2016 into compliance with OKVED-2 will take place automatically.

From July 11, 2016, it is necessary to indicate the type of activity according to OKVED-2 not only during initial registration using forms R11001 and R21001, but also when adding new OKVED codes according to forms R24001.

Thus, from mid-2016, no matter what registration actions Only the OKVED-2 Classifier is used (OK 029-2014 (NACE rev. 2). And from 2017, when the other two Classifiers lose their validity, the situation will become clear. The question of which OKVED to apply when registering individual entrepreneurs and LLCs will simply not be arise.

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. Document plays vital role, since with his participation the rates for injuries, accidents during the production process, and occupational diseases are established. 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 also focus on code parameters 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 LNA and regulate economic work.

A business entity is allowed to carry out both one and several types of activities. The basic direction is the main part of the GVA of a 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, this could be trading activities, 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

Basic regulations prescribing the need for use of this document– 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 helps solve a large number of 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 Russian Federation.

Name: All-Russian Classifier of Economic Activities Abbreviation: OKVED 2 Designation: OK 029-2014 (NACE Rev. 2) In English: Russian Classification of Economic Activities Responsible: Ministry of Economic Development of Russia Grounds: Order of Rosstandart No. 14-st dated January 31, 2014 Date of introduction : 02/01/2014 End date: not set (there is no order to cancel the classifier or replace it with a new one) Last modified: No. 14, valid from December 1, 2017 Reason for change: Order of Rosstandart dated September 8, 2017 No. 1045-st

Development and introduction

OK 029-2014 developed and submitted by the Ministry economic development Russian Federation. Built on the basis of harmonization with the official version in Russian NACE Rev.2 (Statistical classification of economic activities in the European Community Rev2 - Statistical classification of economic activities in the European Economic Community (revision 2)).

Structure and objects

OKVED contains records of all groupings of types of economic activity, presented hierarchically. To identify groups, each classifier record has a code designation consisting of numbers (from two to six) with sequential method coding. Dots are placed between the second and third and between the fourth and fifth digits to indicate levels of nesting and have been added to ensure compliance with NACE Rev.2 code entries.

The structure of OKVED 2 is as follows:
Chapter
XX - class
ХХ.Х - subclass
XX.XX - group
XX.XX.X - subgroup
XX.XX.XX - type

Sections have letter codes of the Latin alphabet, which are not used when constructing code designations (introduced for continuity with NACE Rev.2). Classifier entries may include explanations of what the section/grouping/activity includes and does not include.

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with selecting codes still arise, then you can get a free consultation on OKVED, but for a complete picture, including familiarization with the risks associated with choosing codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information intended to report government agencies what exactly the new business entity plans to do. The codes are indicated according to a special document - the All-Russian Classifier of Types of Economic Activities, which gave the name to the abbreviation “OKVED”.

In 2019, there is only one edition of the classifier - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of the OKVED-1 editions (another name is OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) have become invalid since January 1, 2017.

If the applicant enters the codes of the wrong Classifier into the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. The documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, their full list we provided in the article.

OKVED structure

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letter designations from A to U. This is what the structure of OKVED 2 sections looks like:

OKVED sections:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Providing electricity, gas and steam; air conditioning
• Section E. Water supply; drainage, organization of waste collection and disposal, pollution control activities
• Section G. Wholesale and retail trade; repair of vehicles and motorcycles
• Section I. Activities of hotels and catering establishments
• Section L. Real estate activities
• Section M. Professional, scientific and technical activities
• Section N. Administrative activities and related additional services
• Section O. Public Administration and Military Security; social Security
• Section Q. Health and Social Services Activities
• Section R. Activities in the field of culture, sports, leisure and entertainment
• Section T. Activities of Households as Employers; undifferentiated activities of private households producing goods and providing services for their own consumption
• Section U. Activities of extraterritorial organizations and bodies

Letter names of sections are not used in the formation of OKVED codes. The code is classified within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - group;

**.**.*- subgroup;

**.**.** - view.

Here is an example of OKVED 2 code from section A “Agriculture, forestry, hunting, fishing and fish farming”:

• Class 01 - Crop and livestock farming, hunting and the provision of related services in these areas;
• Subclass 01.1 - Growing of annual crops;
• Group 01.13 - Growing vegetables, melons, root and tuber crops, mushrooms and truffles;
• Subgroup 01.13.3 - Growing table root and tuber crops with a high content of starch or inulin;
• View 01.13.31- Growing potatoes.

Such detailed code details (up to six digits inclusive) are not required to be indicated in the application. It is enough to enter the OKVED code within 4 digits, that is, only up to the type of activity group. If you specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types automatically fall into it, so they do not have to be specified separately or supplemented later.

Example:

• Group 01.13 “Growing of vegetables, melons, root and tuber crops, mushrooms and truffles” includes:
• 01.13.1: Growing vegetables;
• 01.13.2: Growing melons;
• 01.13.3: Growing table root and tuber crops with a high content of starch or inulin;
• 01.13.4: Growing vegetable seeds, with the exception of sugar beet seeds;
• 01.13.5: Growing sugar beets and sugar beet seeds;
• 01.13.6: Growing mushrooms and truffles;
• 01.13.9: Growing vegetables not included in other groups.

If you indicated the OKVED code 01.13, then, for example, growing vegetables and growing mushrooms and truffles are included in this group, so it is not necessary to indicate them separately as 01.13.1 and 01.13.6, it is enough to limit yourself to the code 01.13.

Examples of selecting OKVED codes depending on the chosen field of activity

The applicant’s idea of ​​the proposed activity codes does not always coincide with the logic of the structure of the OKVED classifier. For example, it is understandable when it comes to activities related to the rental of apartments and offices. The following OKVED codes are suitable:

• 68.20 Rent and management of own or leased real estate
• 68.20.1 Rent and management of own or leased residential real estate
• 68.20.2 Rent and management of own or leased non-residential real estate

Also, quite logically, activities related to trade or the provision of taxi services are structured. But, for example, a designer associated with Internet advertising can work under the following OKVED codes:

• 18.12 Other types of printing activities
• 74.20 Activities in the field of photography
• 62.09 Activities related to the use of computer technology and information technology, other
• 73.11 Activities of advertising agencies
• 73.12 Representation in the media
• 90.03 Activities in the field of artistic creativity
• 90.01 Performing arts activities
• 62.01 Computer software development

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to include at least the entire classifier in the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, you can enter 57 codes, but there can be several such sheets, in this case the main type of activity is entered only once, on the first sheet.

Please note that if the OKVED code you have chosen relates to the field of education, upbringing and development of children, medical care, social protection and social services, children's and youth sports, as well as culture and art with the participation of minors, then you will need to attach a certificate of registration to the application for registration absence of a criminal record (clause 1(k) of article 22.1 of law No. 129-FZ). The document is submitted upon an interdepartmental request, but in order not to delay the registration process, you can, after checking with the registration inspection about this possibility, request a certificate in advance.

The law specifies this requirement only for individuals(that is, individual entrepreneur), but when registering an LLC such a certificate is not required.

Responsibility for conducting activities not in accordance with OKVED

As such, there is no liability for activities not in accordance with OKVED. AND judicial practice, and letters from the Ministry of Finance confirm that the entrepreneur is not subject to liability for carrying out activities not specified in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

At the same time, if you conduct activities using an OKVED code that is not registered or was not entered later, you may be subject to administrative responsibility in total up to 5,000 rubles according to Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for “...failure to submit, or untimely submission, or submission of false information about legal entity or about an individual entrepreneur." OKVED codes are included in the list of such mandatory information in Art. 5 (5) of Law No. 129-FZ of 08/08/01, so you will need to hurry to make changes within three days after the start of activities under the new code.

Main activity according to OKVED

But here you need to be careful. The fact is that the calculation of contributions for workers for insurance against accidents at work and occupational diseases occurs according to the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the insurance premium rate.

Before April 15 of the year following the reporting year, employers must submit to the Social Insurance Fund documents confirming the main type of activity, in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 of January 31, 2006. Organizations submit such confirmation annually, and individual entrepreneurs - employers only if they have changed their main activity. The main type of activity is considered to be the type of activity from which the income received is higher in comparison with the income from other activities for the previous year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities specified by the policyholder, and this is where excessively specified OKVED codes can turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, or preferential, tax regimes (USN, UTII, Unified Agricultural Tax, PSN) have restrictions on the type of activity if you intend to engage in certain types activities, and at the same time choose a mode in which such activities are not provided, then a conflict of interests occurs here. It will be necessary to change either the tax regime or the desired OKVED. To avoid getting into such a situation, we recommend that you consult with experts in advance on the issue of choosing an appropriate taxation system.

For organizations, the procedure for notifying about changes in OKVED codes will depend on whether the relevant types of activities are indicated in the Charter. Please note that if the list of types of activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to make changes to the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not come close to the types of activities already specified in the Charter (for example, production is indicated, and you decide to engage in trade), and phrases about other types of activities that do not contradict the law are not spelled out in it, then use In this case, you will have to You must also pay a state fee of 800 rubles.

A short minimum you need to know about OKVED

1. OKVED codes are a statistical designation of the code of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
2. You must indicate at least one activity code in the application; the maximum number of OKVED codes is theoretically unlimited.
3. There is no point in indicating as many codes as possible in the application (just in case), because... When registering an individual entrepreneur, among them there may be those for whose management it is necessary, in addition to the usual package of documents, to present a certificate of no criminal record.
4. If you have chosen a special tax regime, then when choosing OKVED codes you must take into account restrictions on the types of activities in this regime.
5. If there are employees, the main type of activity must be confirmed with the Social Insurance Fund before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because The rates of insurance premiums for workers depend on this.
6. Responsibility for activities is not specified codes OKVED is not provided, but for untimely (within three days) notification of a change in codes, a penalty may be imposed administrative fine up to 5 thousand rubles.
7. If you or your counterparty do not have the appropriate OKVED codes, tax disputes are possible, with a refusal to reduce tax base or use another tax benefit according to the deal.

Are you planning to open a current account? Open a current account in a reliable bank - Alfa-Bank and receive for free:

• free account opening
• certification of documents
• internet banking
• account maintenance for 490 rubles per month
• and much more

OKVED is an all-Russian classifier of types of economic activity, in which each of these types is assigned a specific digital code. For example, “Taxi activity” has code 49.32. OKVED codes are indicated in the application for registration of an individual entrepreneur or LLC, so you need to know how to choose the right code for your intended activity.

To register individual entrepreneurs and LLCs from July 11, 2016, only the OK 029-2014 classifier () is used. Specifying codes according to the OKVED 1 classifier will lead to refusal of registration!

OKVED codes with decoding

OKVED is a complex list that groups codes for types of economic activity by section, class, subclass, group, subgroup and type. Let's take as an example the OKVED code 47.78.61:

In the application for state registration enter OKVED codes consisting of at least 4 digits, i.e. at the group level. In our example, we could limit ourselves to specifying code 47.78, which allows retail trade not only in fuel, but also in souvenirs, glasses, cameras and other specialized assortments included in this group. If you indicate the 6-digit code 47.78.61, then you will only be able to sell fuel, and you will need to report the new product line to the tax office.

You don’t need to understand this hierarchy in such detail; you can select OKVED codes through ours or go to the page by type of business.

Main activity according to OKVED

When registering an individual entrepreneur or LLC, you can indicate not only the codes that you immediately plan to work with, but also the codes of types of activities for the future. Suppose you are now opening a store, but in the future you would like to also engage in transportation, which means you can immediately enter the codes in the application for registration retail and transportation. Select one of the OKVED codes by which you expect to receive maximum income as the main one.

The main activity is great value for calculating insurance premiums to the Social Insurance Fund for your employees. The more dangerous or traumatic the activity, the higher the premium rate will be.

The number of codes that you can enter on sheet A during registration is not limited by law. If you are missing one sheet A (for 57 codes), then you can fill out additional sheets. Just pay attention to the fact that the main OKVED code must be indicated only once - on the first sheet A, therefore there will be 56 codes on additional sheets. Large quantity codes specified during registration does not oblige you to conduct activities using them and does not affect the tax burden.

There are two difficulties here:

1. If in application P21001 you indicate activity codes related to working with children, social protection, social services, and medicine that are currently unnecessary, then the tax office will request a police clearance certificate through its own channels, which may delay the registration process.
2. If, when registering an LLC, you indicate many codes under which you are not yet working, then do not forget to submit a certificate confirming your main type of activity to the Social Insurance Fund every year. Otherwise the fund will accrue insurance premiums for employees at the maximum rate of all specified types of activity.

How to add OKVED codes

How to change OKVED codes, e If, after registering an individual entrepreneur or LLC, you decide to engage in activities whose codes you did not immediately indicate in the application? Within three days after starting a new activity, submit an application to your tax office:

• according to form P24001 - for individual entrepreneurs;
• in form - for organizations, if new look activities does not change the Charter;
• in form - for organizations, if a new type of activity changes the Charter (in this case, you will have to pay a state fee for changing the Charter - 800 rubles).

With the same statements, you can delete codes for which you do not operate.

For failure to submit, untimely submission or submission of false information about the types of activities, the taxpayer may be held administratively liable under Art. 14.25 Code of Administrative Offenses of the Russian Federation (fine up to 5,000 rubles).