The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem to the applicant a real stumbling block. Some professional registrars even list such a service on 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 the selection of codes still arise, then you can get a free consultation on OKVED, but for the sake of completeness, including familiarization with the risks associated with the choice of codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information designed to report government bodies what exactly the new entity plans to do entrepreneurial activity... The codes are indicated according to a special document - the All-Russian Classifier of Economic Activities, which gave the name to the abbreviation "OKVED".

In 2019, only one edition of the classifier is in force - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). The classifiers of the OKVED-1 editions (another name 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 in the application, he will receive a refusal to register, so be careful! Those who will fill out an application using our service do not need to worry, we have carried out a timely replacement of OKVED-1 with OKVED-2. The documents will be filled in correctly.

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

Structure of OKVED

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

Sections of OKVED:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Supply of electricity, gas and steam; air conditioning
• Section E. Water Supply; sewerage, organization of waste collection and disposal, activities to eliminate pollution
• Section G. Wholesale and retail trade; repair of motor 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 ancillary services
• Section O. Public administration and military security; social Security
• Section Q. Activities in the field of health and social services
• Section R. Activities in the field of culture, sports, leisure and entertainment
• Section T. Activities of households as employers; undifferentiated activities of private households for the production of goods and the provision of services for their own consumption
• Section U. Activities of extraterritorial organizations and bodies

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

**. - Class;

**. * - subclass;

**.** - group;

**. **. * - subgroup;

**.**.** - view.

Let's give an example of OKVED code 2 from section A "Agriculture, forestry, hunting, fishing and fish farming":

• Class 01 - Crop and livestock production, hunting and 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 of table root and tuber crops with a high starch or inulin content;
• View 01.13.31- Growing potatoes.

Such detailed code detailing (up to six digits inclusive) for indication in the application is not required. It is enough to prescribe the OKVED code within 4 digits, that is, only up to the group of the type of activity. If you have specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types will automatically fall into it, therefore it is not necessary to indicate them separately or to supplement them later.

Example:

• Group 01.13 "Growing vegetables, melons, root and tuber crops, mushrooms and truffles" includes:
• 01.13.1: Growing vegetables;
• 01.13.2: Cultivation of melons and gourds;
• 01.13.3: Growing table root and tuber crops with a high starch or inulin content;
• 01.13.4: Growing seeds vegetable crops excluding sugar beet seeds;
• 01.13.5: Growing of sugar beet and sugar beet seeds;
• 01.13.6: Growing of mushrooms and truffles;
• 01.13.9: Growing vegetables, not included in other categories.

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 code 01.13.

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

The applicant's idea of ​​the alleged codes of activity does not always coincide with the logic of the structure of the OKVED classifier. For example, it is clear when it comes on activities related to renting out apartments and offices. The following OKVED codes are suitable here:

• 68.20 Renting and operating of own or leased real estate
• 68.20.1 Renting and operating of own or leased residential real estate
• 68.20.2 Renting and operating of own or leased non-residential real estate

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

• 18.12 Other printing activities
• 74.20 Photographic activities
• 62.09 Activities related to the use of computers and information technologies, other
• 73.11 Activities of advertising agencies
• 73.12 Media representation
• 90.03 Activities in the field of artistic creation
• 90.01 Performing arts activities
• 62.01 Computer software development

How many OKVED codes can be specified in the application?

As much as you like, it is not forbidden to enter at least the entire classifier into the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, 57 codes can be entered, but there may 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 support, social protection and social services, youth sports, as well as culture and art with the participation of minors, then a certificate of registration will need to be attached to the registration application. no criminal record (clause 1 (j) of Article 22.1 of Law No. 129-FZ). The document is submitted on an interdepartmental request, but in order not to delay the registration process, it is possible, having previously specified such a possibility in the registering inspectorate, request a certificate in advance.

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

Responsibility for conducting activities other than OKVED

As such, responsibility for activities other than OKVED is not provided. Both the judicial practice and the letters of the Ministry of Finance confirm that the entrepreneur is not subject to responsibility for the implementation of activities not specified in the Unified State Register of Legal Entities or the Unified State Register of Legal Entities or the Unified State Register of Legal Entities.

At the same time, if you carry out activities under the OKVED code that is not registered or entered later, you may be held administratively liable in the amount up to 5,000 rubles under 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 a legal entity or an individual entrepreneur." OKVED codes include Art. 5 (5) of Law No. 129-FZ of 08.08.01, so you will have to hurry to make changes within three days after the start of activities under the new code.

The main type of activity according to OKVED

And here you have to be careful. The fact is that the accrual of contributions for employees for insurance against industrial accidents and occupational diseases occurs in accordance with the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the rate of insurance premiums.

By April 15 of the year following the reporting year, employers must submit to the FSS 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 one is considered the type of activity, the income from which is higher in comparison with the income from other activities for the last year.

If confirmation is not submitted, then the FSS sets the highest rates of all types of activities indicated by the insured, it is here that the OKVED codes are excessively indicated and may turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, they are also preferential, tax regimes (STS, UTII, ESHN, PSN) have restrictions on the type of activity, if you intend to engage in certain types of activities, and at the same time choose a regime in which such activities are not provided, then there is a conflict of interest ... It will be necessary to change either the tax regime or the desired OKVED. In order not to get into a similar situation, we recommend that you consult with experts in advance on the issue of choosing suitable system taxation.

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

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

A brief minimum you need to know about OKVED

1. OKVED codes are a statistical designation of the code of the types of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
2. At least one activity code must be specified in the application, maximum amount OKVED codes are theoretically unlimited.
3. It makes no sense to indicate in the application as many codes as possible (just in case), since when registering an individual entrepreneur, there may be those among them, for the maintenance of which 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 the restrictions on the types of activities in this regime.
5. If there are employees, the main type of activity must be confirmed in the FSS before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because the rates of insurance premiums for employees depend on it.
6. Responsibility for activities other than the specified OKVED codes is not provided, but an administrative fine of up to 5 thousand rubles may be imposed for an untimely (within three days) message about changing the codes.
7. If you or your counterparty do not have the appropriate OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit on the transaction.

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Good evening! For the first time, I independently prepared documents for individual entrepreneurs for retail trade in shopping centers(pavilions and islands) shoe care products, insoles, laces, shoe accessories and cosmetics for legs. The tax office refused due to the indication of the main non-existent code. 52.40 was quoted. I took it from a well-known internet source. Got excited? Please advise the correct main code, shoe repair may be added there. An individual entrepreneur is initially registered on the USN 15%, then a transition to a patent is possible. Geographically - Moscow. Thank you in advance!

Galina, good afternoon.
In the application for registration of an individual entrepreneur, it is necessary to indicate the OKVED code in which at least 4 digits. Today OKVED is valid
OK 029-2001 (NACE Rev. 1)
Code 52.4 - Other retail in specialty stores, this three-digit code includes four-digit codes, (for example
52.41 Retail sale of textiles and haberdashery

)
which in turn include more specific activities (

52.41.1 Retail sale of textiles
52.41.2 Retail sale of haberdashery
If you specify the code 52.41, then the codes 52.41.1 and 52.41.2 can be omitted, since they are under codes 52.41 and will be available to you for activity, even if you do not decipher 52.41.
The reference book does not contain the code 52.40, which you indicated, so your registration was refused.
OKVED code will suit you:
52.48.39 Specialized retail trade of other non-food products not included in other categories
It does not contain any nested codes. Before submitting documents, you once again consult with the tax office on the subject the right choice code and a well-written statement.
In retail trade, you have the right to choose PSN (Law of the City of Moscow "On the patent taxation system in the territory of Moscow" No. 53 of 30.10.2012.
In order to correctly establish the potential annual income with the PSN, you need to correctly determine what your trade object belongs to:
- Retail trade, carried out through the objects of a stationary trading network with a trading floor area of ​​no more than 50 sq.
Or
-Retail trade, carried out through the objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network.
Do not forget that with the simplified tax system in retail, you are required to use a cash register. With PSN, the cash register is not required, it can be replaced by the registration of the cash register.

Many thanks for a quick and detailed answer! You advise to put 52.48.39 as the main code, but also ask the tax authorities a question? I realized thanks! Such a question - I will put additional codes, shoe repair, just trade in haberdashery)), probably trade paints and varnishes(there are positions for dyeing shoes) - if you come across a code that does not fall under the PSN, will this not serve in the future for refusing to issue a patent?
BSO for services, here customers are unlikely to buy without a check. The cash register will need to be installed. With a patent, you can have a check-printing machine. If for the first time the individual entrepreneur will work on the simplified tax system, accordingly, the cash register will be registered; and then (after the New Year) will switch to a patent, what about the registered cash register?
Perhaps I'm asking stupid questions, but for now, the more I absorb information, the more chaos in my head).
Thank you in advance!

Galina, good evening. The patent is taken for each type of activity. If you have two types of activity, then a patent is issued for each type and records are kept for each patent.
If you will not use the cash register, then you must submit an application to the tax office to deregister it. But it turns out that you will buy a cash register for just a couple of months, install it, register it, and then you will not use it. You need to buy it or not at all - apply for a patent immediately for two months before the New Year, and from the New Year, issue a new patent, or continue to use the cash register even on a patent. It is not prohibited to use cashier's checks instead of SRF. The law says that it is allowed for the PSN and UTII to not use the cash register in retail trade and in the provision of services to the population, but with the obligatory registration of BSO checks (or use a check-typewriter).

Entrepreneurial activity in our country is accompanied by the assignment of various numbers and classifications to legal entities and individual entrepreneurs. Each business entity has a registration, tax number, receives statistical codes, and also fixes the types of activities in the form of digital designations. The names and codes of these types of activity are contained in the reference book, which is called OKVED. The decoding of the abbreviation OKVED sounds like All-Russian classifier types of economic activities.

What is the classification according to OKVED for?

The Russian reference book OKVED was formed by the Ministry of Economic Development of the Russian Federation on the basis of the classification of activities adopted in the European Economic Community, and is consistent with it in terms of their coding. The unification of encodings is that the first 4 characters of the domestic code correspond to the digital designation of a similar position in the international directory, and then the types of activities are detailed based on the specifics of the Russian economy.

To understand what OKVED is and why it is needed, it is worth understanding what information content the encoding carries. The numerical symbols of the code consistently indicate the scope of the organization's activities, characterize the production process (services) and clarify the raw materials and materials used in this process.

For example:

1. Activity class 01 denotes the field of production "Agriculture, hunting and the provision of services in these fields". And code 02 belongs to the class "Forestry and the provision of services in this area."

2. Within the class, production areas are divided into subclasses:

• subclass 01.1 - crop production;
• subclass 01.2 - animal husbandry;
• subclass 01.3 - mixed agricultural production (growing both animals and plants).

3. Groups in a subclass specify areas of activity:

• group 01.21 distinguishes the raising of cattle from animal husbandry;
• group 01.22 corresponds to the breeding of sheep, goats, horses, etc.

4. Subgroups and types - further specify economic activities:

• subgroup 01.13.1 - cultivation of vineyards;
• subgroup 01.13.2 - growing of other fruits and nuts;
• type 01.13.21 in subgroup 01.13.2 covers fruit and berry plants,
• and view 01.13.22 - nut crops.

For the "readability" of the code, a dot is put between the class and the subclass, and the type and subspecies are also separated from each other.

Why are entrepreneurs so “difficult”? First of all, OKVED has statistical functions. And according to Russian law, all organizations are obliged to participate in statistical accounting. Thus, the state "groups" all economic entities by economic sector for its own convenience. This allows:

• determine what main and additional types of work are actually carried out by entrepreneurs;
• to collect information for the purposes of statistical observation and analysis of the economy both within the country and for comparison with the world economy;
• to unify the data entered in state registers, reference and information systems;
• regulate certain types activities at the legislative level;
• differentiate the tax burden for certain spheres of production.

The importance of choosing the right types of activity when registering a company

When opening a company, the founder (or an individual entrepreneur) independently determines the type of activity that he will be engaged in, and correlates it with the OKVED classifier. An organization may have several such types: one is the main one, the rest are additional (the number is not limited).

The list of their names and codes is entered into the Charter of the company (for organizations) and an application for state registration. It is not necessary to fix all potentially possible codes of production and services even before the operation of the enterprise: they can be added as they actually appear, already in the course of business development. And at first, it is enough to clearly define one or two types, and do it right.

What does the choice of codes affect?

1. Firstly, on the basis of the designated type of activity, the state statistics bodies assign a number to the organization in the classifier of enterprises (OKPO) and thus determine the industry affiliation of the company.
2. Secondly, some types of activities are prohibited for commercial organizations, and some are allowed only with restrictions.
3. Thirdly, certain types of production (services) require licensing and other bureaucratic formalities.
4. Fourth, there are areas that are inaccessible to some organizational and legal forms, for example, individual entrepreneurs.
5. Fifth, the selected sphere may have restrictions on the minimum value authorized capital.
6. Finally, the OKVED statistics codes directly affect the amount of tax and off-budget deductions of the company: some areas (for example, nuclear energy and construction) imply increased obligations to the FSS and the Federal Tax Service Inspectorate.

That is why the incorrect choice of encoding can entail unreasonable expenses, on the one hand, and on the other hand, it will not work to save money by taking the obviously more “profitable” type of activity from the point of view of mandatory payments. There is responsibility for this.

How do I choose an activity code for my organization?

For the correct indication of the OKVED code, you must find its name in the classifier. For this:

1. We determine the main direction of the enterprise (this is done at the stage of creating a company and before the start of its registration).
2. In accordance with the selected economic area, we find the desired section in the OKVED reference book. On this moment there are 17 such sections in document, and they are denoted by Latin letters (for example, we are looking for "Manufacturing" - section D). Then we clarify the subsection, if any: 2 Latin letters DA - production of food and beverages.
3. In "our" section, we find the code that most accurately reflects the selected economic activity, and we enter it as the main one. If none of the available encodings is suitable, you need to find the closest direction in your field and choose “other services” in it. The encoding must contain at least 3 characters.
4. We do the same for additional codes.
5. We issue OKVED codes for our company: together with registration documents at the initial opening of the organization, or separately, as necessary, if the company is already operating. The registering authority in this case is the Federal Tax Service Inspectorate and the territorial body of Rosstat.

Registering and changing codes

You need to understand that the choice of OKVED codes is not final and irrevocable. Activities can be changed, supplemented, removed. The main thing is that all changes are timely registered. To do this, you need to update the version of the Charter (for LLC) on the basis of the decision of the participants and submit an application to the tax authorities in the prescribed form (No. Р14001) to amend the Unified State Register of Legal Entities (EGRIP).

The procedure for notification of new types of activity is in many ways similar to the process of state registration of an organization (with the exception of the fee that is absent in the first case).

The list of documents required for this is as follows:

• general passport and its copy for the applicant;
• an extract from the state register (not older than 1 month) in the original;
• certificates of assignment of tax and registration numbers;
• statutory documents, including a new version of the Charter;
• the decision to change the types of activities;
• application for re-registration with the attachment of a list of new codes according to OKVED.

A certificate of registration of changes, as well as an updated extract from the Unified State Register of Legal Entities (EGRIP), can be collected from the IFTS after 7 working days.

With the completed documents in hand, you must submit an application to Rosstat and receive a letter on the assignment of new OKVED codes.

An information letter on registration in the statistical register of the State Statistics Service (or "statistics codes", as this paper is popularly called) is one of the mandatory documents for opening a current account in banks, it may be needed for presentation at customs, when obtaining licenses, participating in tender competitions. Based on this letter, social insurance calculates the rate of insurance for employees against injuries and occupational diseases. Auditors can also request it when checking.

It is necessary to notify the tax authorities that the list of services or the nature of production has changed within three days. In general, organizations are encouraged to review and confirm their activities annually, in the first quarter.

Russian Federation

"INSTRUCTIONS FOR DETERMINING THE MAIN KIND OF ACTIVITIES OF COMMERCIAL ORGANIZATIONS BASED ON THE ALL-RUSSIAN CLASSIFIER OF TYPES OF ECONOMIC ACTIVITIES" (approved by the State Statistics Committee of the Russian Federation of 02.12.2002 N AS-01-24 / 5420)

APPROVED
First Deputy Chairman
Goskomstat of Russia
A.E.SURINOV
December 2, 2002 N АС-01-24 / 5420

Instructions for determining the main type of economic activity based on the All-Russian Classifier of Types of Economic Activity (hereinafter referred to as the Instructions) establish a unified approach to determining the main type of activity (hereinafter referred to as ATS) of commercial organizations.

Commercial organizations (business partnerships and societies, production cooperatives, state and municipal unitary enterprises) are organizations that pursue profit-making as the main goal of their activities.

The characteristic "main type of activity" of the organization allows you to group them by type of activity for subsequent economic and statistical analysis and create an initial basis for the formation of samples for various statistical surveys.

These Guidelines are used to classify the activities of organizations carrying out several types of activities (multidisciplinary). The ATS determination algorithm is based on the top-down top-down method recommended by the European Union (Eurostat).

ATS of a commercial organization (this takes into account the activities of all its separate divisions, regardless of their location) is determined on the basis of the All-Russian Classifier of Economic Activities (hereinafter - OKVED), approved by the Resolution of the Gosstandart of Russia dated 06.11.2001 N 454-st "On the adoption and introduction of action OKVED ".

The determination of the IAB of a commercial organization is carried out by the territorial bodies of the Goskomstat of Russia on the basis of information presented in the prescribed manner in the forms of federal state statistical observation.

The main type of activity established by an economic entity is used when filling out forms for federal state statistical observation and there must be one for all statistical forms submitted in the current year.

In the case of the production of goods in accordance with a production sharing agreement, the corresponding type of activity is taken into account when determining the ATS of the organization that actually carried out the production of products, regardless of the conditions and procedure for the sharing of products.

For commercial organizations, for the first time included in the set of objects of statistical observation, the first of the declared types of activities specified in the constituent documents, identified by the state statistics bodies when the organization is registered in the Unified State Register of Enterprises and Organizations (EGRPO), is established as the IAB.

The instructions were developed by the Department of Statistical Planning and Organization of Statistical Observation in conjunction with the structural divisions of the State Statistics Committee of Russia.

Economic activity or production (hereinafter - "activity") arises from the interaction of means (equipment, labor, manufacturing processes, information network, raw materials) leading to the production of certain goods and services. Activity is characterized by the expenditure of products (goods and services), the production process and manufactured products.

Distinguish between main, secondary (secondary) and auxiliary types of economic activity.

The main type of economic activity is the type of economic activity that creates the largest part of the gross value added. The main economic activity does not need to account for 50% or more of the gross value added.

A secondary (secondary) type of activity is any other (not defined as the main) activity for the production of goods and services, i.e. types of economic activities related to different areas of production.

The products of the main and secondary activities are usually intended for sale in the market.

An ancillary activity is an activity that is performed within an organization for the purpose of providing or facilitating the production by that organization of goods and services that are intended to be sold outside. The products themselves from these ancillary activities are not supplied to third parties. Most of the ancillary activities produce services (administration, accounting, data processing, sales, marketing, warehouse storage, transportation, etc.).

2.1. Criteria used in defining ATS

In theory, value added is precisely the indicator that can be used as a criterion in determining ATS. In practice, it is usually not possible to obtain data on value added separately for each type of activity, therefore the main type of activity is determined using other indicators, in particular:

For commercial organizations that are not small businesses, the annual volume of goods or services provided (in trade - gross profit) for the relevant type of activity as a percentage of the corresponding indicator for the legal entity as a whole.

The procedure for determining the value of goods issued or services rendered (in trade - gross income) is established by the relevant regulatory documents Goskomstat of Russia;

For commercial organizations that are small businesses, the annual turnover or annual profit (in accordance with Federal law from 14.06.95 N 88-FZ "On state support of small business in the Russian Federation").

At the same time, “turnover” means “Revenue (net) from the sale of goods, products, works, services (net of value added tax, excise taxes and similar mandatory payments)”, and “profit” means “Gross profit”.

The main type of activity is determined as of January 1 of the reporting year on the basis of statistical data on the results of all types of economic activities carried out by the reporting organization for the previous year.

In this case, the types of activities listed in the information letter of the GMC of the Goskomstat of Russia or the territorial body of state statistics on the inclusion of the organization in the EGRPO are taken into account.

The main type of activity established by the organization, as a rule, does not change during the entire reporting year in order to comply with the principle of stability. In accordance with the specified rule of "stability" to change the ATS of an organization, it is necessary that the indicators of secondary activities for two years exceed the indicators of the activities according to which this organization is currently classified, except for the following cases:

Changes to the charter excluding the specified type of activity;

Requirements of the organization to change the main type of activity and its refusal to submit reports on the same mind activities.

2.2. The procedure for determining the ATS

To determine the ATS it is necessary:

1. Determine the list of types of economic activities carried out by the organization at the level of groups or subgroups of OKVED, and for each of the types of economic activities calculate the value of the criterion specified in paragraph 2.1. When determining the list of types of economic activity, one should be guided by section 1 of these Instructions.

2. If for one of the types of economic activity the value of the criterion is 50 percent or more, then this type of activity should be considered the main one (example 1).

3. In all other cases, ATS should be determined in stages using a top-down method (example 2).

In this case, the classification is carried out from the very high level aggregation corresponding to section ( letter designation), to the lower one in accordance with the structure of the OKVED code, in which each of the subsequent levels groups activities according to a deeper specialization (class - 2 characters, subclass - 3 characters, group - 4 characters, subgroup - 5 characters, type - 6 characters) ...

Stages of determining ATS by the "top-down" method:

Form a list of sections of OKVED, which include the types of economic activities carried out by the organization.

Determine for each of the sections the value of the criterion by adding the values ​​of the corresponding (related to the section) types of economic activity.

Determine the main section - the section with the highest criterion value.

In the main section, form a list of classes and determine the values ​​of the criterion for each of them by adding the values ​​of the criteria for the types of activity related to it.

Determine the main class - the class with the highest criterion value.

In the main class, form a list of subclasses and determine the value of the criterion for each of them by adding the values ​​corresponding to the types of economic activity included in these subclasses.

Determine the main subclass - the subclass with the highest criterion value.

In the main subclass, form a list of groups and determine the value of the criterion for each of them by adding the corresponding values ​​for the types of economic activity included in these groups.

Determine the main group - the group with the highest criterion value.

In the main group, select the species grouping with the highest criterion value.

The code of the selected species grouping will be the code of the main economic activity.

In the event that at any of the stages of determining the ATS (determining the main section, class, etc.) two or more identical values ​​of the criterion are obtained, then preference should be given to that section, class, etc., which corresponds to the ATS. of the previous year, and in the absence of such data - the first declared in the constituent documents (example 3).

2.3. Examples of determining the main type of economic activity

Chapter	Code	Group name	Cost of manufactured products (thousand rubles)	Criterion value
D	28.12		29000	59%
D	28.62	Tool production	15000	31%
D	28.74.1		5000	10%
		Total for the enterprise	49000	100

The main type of economic activity in this case corresponds to the OKVED 28.12 grouping "Production of construction metal products", because it meets the criterion value of more than 50% (59%).

Example 2.

The company carries out the following activities:

Chapter	Code	Group name	Output of goods and services (thousand rubles)	Criterion value
D	28.12	Manufacture of construction metal products	7000	7%
D	28.62	Tool production	21000	21%
D	28.74.1	Manufacture of fasteners and springs	3000	3%
D	28.75.11	Manufacture of sinks, sinks, bathtubs and other sanitary ware and their component parts from ferrous metals, copper and aluminum	4000	4%
D	29.22.6	Manufacture of other material handling equipment	18000	18%
G	51.54.1	Wholesale of hardware	34000	34%
K	74.30.5	Testing and analysis of mechanical and electrical characteristics finished products: motors, cars, machine tools, radio electronic devices, communication equipment and other equipment, including mechanical and electrical components	13000	13%
		Total for the enterprise	100000	100

Since the value of the criterion does not exceed 50% for any type of activity, we determine the value of the criterion for each of the sections by adding the values ​​of the corresponding (related to the section) (thousand rubles) types of economic activity.

The main section is section D "Manufacturing", which corresponds to the highest criterion of 53%.

We determine the list of classes included in it and the corresponding criterion values.

The main class will be class 28 "Manufacture of finished metal products", which corresponds to the highest criterion of 35%.

The main subclass is subclass 28.6 "Manufacture of cutlery, cutlery, tools, locks and ironmongery", which meets the highest criterion value of 21%.

Since the main subclass includes only one group 28.62 "Production of tools", we accordingly determine that the main type of activity corresponds to this OKVED code.

The company carries out the following types of economic activities:

Chapter	Code	Group name	Turnover (thousand rubles)	Criterion value
G	50.10.1	Wholesale trade in motor vehicles	12000	10%
G	50.20.1	Maintenance and repair of passenger cars	8400	7%
G	50.30.1	Wholesale of car parts, assemblies and accessories	13200	11%
G	50.50	Retail sale of motor fuel	24000	21%
G	51.51.2	Wholesale of motor fuel, including aviation gasoline	57600	49%
G	52.25.12	Retail trade in beer	2400	2%
		Total for the enterprise	117600	100

Since all types of activity belong to one section and there is no type of activity, the value of the criterion for which is equal to or more than 50%, then we proceed to the definition of the main class.

In this case, to determine the main class, it is necessary to use the recommendations of paragraph 2.2. If we assume that the main activity of the previous period (year) belonged to class 51, then the main activity will be "Wholesale trade in motor fuel, including aviation gasoline" (code 51.51.2). If we assume that the main activity of the previous period belonged to class 50, then the main activity will be "Retail trade in motor fuel" (code 50.50).

Vertical integration

Vertical integration of types of economic activity occurs when different stages of production are carried out by the same organization sequentially and if the products produced at one stage serve as a factor of production at the next stage. For example, felling trees combined with the work of a sawmill; clay mining combined with brick production; production of synthetic fibers combined with weaving.

Typically, the classification of an organization with vertical integration should be carried out on the basis of the type of economic activity that makes the greatest contribution to the added value of the goods and services produced. However, in practice, due to the availability of data, it is the “final product” that is often the determining factor for classification.

The activities of business entities selling, on their own behalf, products manufactured to their order in other organizations, are classified in section G (wholesale and retail trade). When business entities play a significant role in the design and development of products (provide the contractor with technical, technological, design documentation necessary for production; transfer to the contractor know-how, patents, etc., that is, they actually stimulate the production of products that are fundamentally new for him) ) and assume the risk associated with production (are the owners of the raw materials and materials from which the products are made; they are transferred to the contractor for 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 organization independently.

Subcontracting on a fee or contract basis

Entities that subcontract for a fee or contract are classified in the same way as entities that produce similar goods or services on their own account. There are two main types of work:

1. Works performed according to the customer's documentation. In this case, the contractor submits to the subcontractor all the technical documentation necessary for the production of the ordered products. This situation occurs mainly in the metalworking sector (forging, machining, stamping, and also casting).

2. Works performed on request. The subcontractor shall subject the item supplied by the contractor to certain treatments. Such an object can be anything: from raw materials to machine parts subjected to machining... The work performed may include processing metals (for example, chrome plating), preparing fruits for canning, etc.

Installation and assembly of equipment at the place of its use

Organizations whose main activity is the installation or assembly of building elements and equipment necessary for the operation of the building as such are classified in the "Construction" section (class 45 OKVED). This includes, for example, the installation and assembly of heating and ventilation equipment, elevators and escalators, electrical equipment, electricity, gas and water supply systems, window and door blocks, etc.

Start-up and commissioning of the assembled engineering equipment buildings and structures are classified in class 45 "Construction".

If the activity for the delivery of goods, their installation is carried out at the request of the buyer under a separate contract and is not included in advance in the cost of the goods sold, then such activity should be classified as an independent type of activity.

Repair and Maintenance

Organizations that carry out the repair and maintenance of machinery and equipment are classified similarly to organizations that produce this equipment, with the exception of organizations:

Which carry out repairs or maintenance of automobiles and motorcycles and are classified in divisions 50.2 and 50.4;

That repair personal and household items and are classified in division 52.7;

Who repair sanitary equipment and other internal systems buildings and structures or installation and maintenance of systems control devices central heating(except for the repair and maintenance of high heating capacity central heating boilers) and are classified in groups 45.31; 45.32; 45.33;

That make reconstruction, major, Maintenance buildings and structures are classified in class 45;

carried out on behalf of third parties. Nevertheless, it is necessary that the main type of economic activity is trade in goods, not changed more than is usually accepted in the sale.

Current trade operations do not affect the basic properties of the goods and include, for example, sorting, dividing into smaller batches, filling, mixing and packaging.

In addition, the above operations also include the provision of services related to the sale of goods, such as the delivery and installation of electrical equipment as integral parts of it.

In the wholesale trade, there are a number of economic activities in which current operations can play an important role. For example, additional packaging of goods prior to delivery to retail.

Trade through agents (commission trade) and wholesale trade are combined into one class. Groups covering wholesale trade through agents are grouped into one subclass (51.1), while the classification provides for six subclasses (51.2 - 51.7) for wholesale trade on own account.

The retail trade is included in a separate class, in which there are six subclasses for different types retail trade and one additional subclass for the repair of personal and household goods. The trade in cars, as well as their maintenance and repair, and the retail trade in motor fuel form class 50.

Trading through agents (commission trading)

Subclass 51.1 "Wholesale trade through agents (on a fee or on a contract basis)" includes all organizations whose main economic activity is sale on behalf of third parties. These organizations can be sales agents, brokers or trade associations that transact at the expense of third parties. Retail commissions are not shown separately and are classified in the appropriate subclass of class 52.

Wholesale

The subclasses, including wholesale trade, include all organizations whose primary economic activity is primarily the resale of goods on their own behalf to retailers, industrial or commercial consumers and other wholesalers.

Wholesale trade is classified according to the type of product. No other criterion is taken into account. For example, it does not take into account whether the products are manufactured in the country, or imported, and / or exported, etc.

Retail

Subclasses that include retail trade include all organizations whose economic activity consists primarily in the sale of goods (at their own expense or at the expense of third parties), mainly to the public.

Retail trade is carried out most often in public premises. There are, however, other forms of retail, such as mail order or telephone orders, trade from mobile vehicles, trade in designated areas, and sale from a warehouse.

Retail trade is classified according to the type of place of trade ( point of sale). Specialized retail trade in new goods is further classified according to the types of goods sold.

Other possible aspects of retail business are not taken into account, such as types of services (traditional service, self-service, etc.), the implementation of trade on a voluntary basis and trade associations, as well as the criteria for distinguishing between cooperative and other types of retail.

Organizations that are simultaneously engaged in several types of economic activities in the retail trade, without giving preference to any of them, are classified in subclass 52.1. This subclass includes group 52.11 for organizations trading mainly food, including drinks, and tobacco products, as well as group 52.12 - for organizations selling mainly other types of goods.

Based on the established criteria, retail trade in stores should be classified in the appropriate groupings of subclasses 52.1 - 52.5, outside stores in groupings of subclass 52.6.

In addition to collecting documents for the tax office, when you plan to submit them for registration of an individual entrepreneur or LLC, you need to prepare one more nuance. Small, seemingly, but important. This is the selection of the OKVED code, which must correspond to your activity.

The task seems quite simple, however, after seeing the list of these same codes, many future and even experienced specialists are confused. And yet, with some difficulty, to determine required option can. You just need to figure out how to do it.

It stands for OKVED as the All-Russian classifier of types of economic activity. To make the right choice of code for a business, an entrepreneur it is necessary to search for it according to the principle "from largest to smallest" in the provided list. Today it is easier to do this due to the presence of interactive documents, which immediately after the selection of a section are translated into a subsection, and so on. So, how to choose the right OKVED codes?

How do I choose a code?

The hope that someone will help you before submitting the documents and will do everything for you will melt away pretty quickly. There are plenty of visitors, and no one will bother with everyone. Therefore, you need to be prepared to think about what exactly suits the chosen activity.

A code is selected according to a special document, which is called OKVED. It contains sections, each of which has subsections, classes ... The final form of the code is 10.10.12 (for example). In order not to be mistaken, you need to follow the same algorithm by which, presumably, it was composed.

It is difficult to imagine that compilers would first come up with each code separately, and then collect the resulting variants into classes, groups and subgroups. Of course, first they created sections, then subsections, and so on until the last item - the view (this is what is called the code).

Sections in the final code are not marked, as are subsections. They are indicated not by numbers, but by letters of the Latin alphabet. For example, section D "Manufacturing" has as many as 14 subsections (DA, DB, DC, ...), but most of the rest have none. As a result, it turns out not very well big number options.

It is undesirable to rush to choose the section or subsection that first caught your eye. Upon closer examination, entrepreneurs often find that their activities fit several types at once. Sometimes the opposite is true - it can be difficult to find even one. The reason for this is laconic entries, too short interpretation of sections (you can find it in Appendix A to OKVED).

Procedure

The procedure for selecting codes is as follows:

• First, you should select a section / subsection. Here and in the future, act on this principle: gradually cross out everything that does not fit. When working on a computer, it will be convenient to copy the entire list into a notepad and delete unnecessary ones one by one. This way you won't miss a single option.
• After selecting a section / subsection, one or several at once, you need to go to the list and select a class and a subclass. In this case, not letters are used, but numbers that will be displayed in the final OKVED code.
• Having decided on the subclass, go to the groups and subgroups.
• At the end, you need to choose the type of activity. This is the code that is no longer divided into any components. The difference is that the species is written and the code is numeric.

There is a clause in the legislation that allows you to select a code from 4 digits (previously it was from 3, but changes were made in August 2013). This means that you may not reach the 6-digit code, but simply stop at the group. But, if the type of activity requires special permits or licensing, it is better not to take risks and register the type - from 6 digits.

Step-by-step instructions for selecting OKVED codes can be found in the video. Happy viewing!

http://www.youtube.com/watch?feature=player_detailpage&v=_JIZ8HCn1IQ

How many codes can I choose?

Without at least one code, the registration of an individual entrepreneur or LLC will not be carried out. But according to the law, it is possible to choose several options, which, it would seem, makes the task easier. The law allows you to have an unlimited number of codes. But even in this case, the first must necessarily be the main, main, and all the others - additional. In addition, a very large number in the future may be fraught with problems with the tax. It is not recommended to choose more than 20-30.

It turns out that even the presence of several dozen codes does not eliminate the need to choose one, the most important one. Therefore, the initial work still has to be done, and along the way, you can mark those activities that, presumably, are also suitable.

The optimal choice for LLC

OKVED codes for LLC, as well as other organizations (OJSC, CJSC) are selected in a similar way. The difference manifests itself in the paperwork. If you register an individual entrepreneur, then the types of activity (in written submission) are indicated only in the application for state registration. When opening an LLC, they must also be spelled out in the Charter of the future company.

In the future, annually on April 15, confirmation of the specified main type of activity in the FSS is required. This rule also applies only to organizations.

At the same time, if several OKVED codes are selected, but the main one is not determined, then the FSS reserves the right to choose the one that is the most risky from a professional point of view. A very high tax will be imposed on him. Therefore, it is still better to choose the main type of activity yourself.

How to make a choice for an individual entrepreneur?

The OKVED code for individual entrepreneurs is selected according to the general principle that was described above. The peculiarity is that the legislation does not provide for the mandatory indication of all types of activities when registering individual entrepreneurship. For example, only one type is indicated, and the individual entrepreneur is also engaged in another. There will be nothing for this, but there are nuances:

• may refuse to lend to a business if the code does not correspond to the activity;
• problems may arise during licensing and when switching to UTII.

What are codes for?

Why are many entrepreneurs reckless about the choice of the type of activity? It's simple: they don't know what it is for. In fact, the code will be needed more than once:

1. when submitting documents to the Pension Fund;
2. when registering with the Mandatory Health Insurance Fund;
3. when opening an account for individual entrepreneurs in some banks;
4. the amount of insurance premiums for payments to employees for occupational diseases and accidents depends on the type of activity.

Also, if you specify an incorrect code in the future, as the business develops, problems may arise, at least - with the reissuance of documents. Therefore, it is better to take the issue seriously. You will spend no more than one day, but in the end you will be calm in many situations where this code is required.

The video below will help answer the question: "Which OKVED code to choose for an LLC and an individual entrepreneur?" It also talks about the electronic method of selecting the type of activity.