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 you still encounter difficulties with the selection of codes, then you can get a free consultation on OKVED, but for the sake of completeness, including familiarization with the risks associated with the selection of codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information intended to inform government bodies what exactly does the new entity plan 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 valid - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of editions OKVED-1 (other name OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) became invalid from January 1, 2017.

If the applicant enters the codes of the wrong Classifier in 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. Documents will be filled out correctly.

When choosing OKVED codes, one must also take into account that certain types of activities require licensing, their complete list we cited 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 how the structure of OKVED 2 sections looks like:

OKVED sections:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Provision of electricity, gas and steam; air conditioning
• Section E. Water supply; wastewater disposal, organization of collection and disposal of waste, activities for the elimination of 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 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 in the production of goods and services for their own consumption
• Section U Activities of Extraterritorial Organizations and Bodies

The letter names of the 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 animal husbandry, hunting and provision of related services in these areas;
• Subclass 01.1 - Growing of annual crops;
• Group 01.13 - Cultivation of vegetables, melons, root and tuber crops, mushrooms and truffles;
• Subgroup 01.13.3 - Growing of table root and tuber crops with a high content of starch or inulin;
• View 01.13.31 - Growing potatoes.

Such a detailed specification of the code (up to six digits inclusive) is not required to be indicated in the application. It is enough to write 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 automatically fall into it, so they do not have to be specified separately or supplemented later.

Example:

• Group 01.13 "Growing of vegetables, gourds, root and tuber crops, mushrooms and truffles" includes:
• 01.13.1: Growing vegetables;
• 01.13.2: Cultivation of gourds;
• 01.13.3: Cultivation of table root and tuber crops with a high content of starch or inulin;
• 01.13.4: Growing seeds vegetable crops, with the exception of sugar beet seeds;
• 01.13.5: Cultivation of sugar beets and sugar beet seeds;
• 01.13.6: Cultivation of mushrooms and truffles;
• 01.13.9: Growing vegetables n.e.c.

If you indicated the OKVED code 01.13, then, for example, the cultivation of vegetables and the cultivation of 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

Not always the applicant's idea of ​​the proposed activity codes coincides with the logic of the structure of the OKVED classifier. For example, it is clear when we are talking on activities related to the rental of apartments and offices. The following OKVED codes are suitable here:

• 68.20 Renting and management of own or leased immovable property
• 68.20.1 Renting and management of own or leased residential real estate
• 68.20.2 Renting and management of own or leased non-residential immovable property

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

• 18.12 Other types of printing activities
• 74.20 Photography activities
• 62.09 Activities related to the use of computers and information technologies, other
• 73.11 Activities of advertising agencies
• 73.12 Representation in the media
• 90.03 Artistic activities
• 90.01 Performing arts activities
• 62.01 Development of computer software

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to enter 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, 57 codes can be entered, but there may be several such sheets, in which 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, 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 (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, it is possible, having previously specified this possibility in the registering inspection, to request a certificate in advance.

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

Responsibility for conducting activities not according to OKVED

As such, there is no liability for non-OKVED activities. Both judicial practice and letters from the Ministry of Finance confirm that an entrepreneur is not liable for carrying out activities that are not specified in the USRIP or USRLE.

At the same time, if you are operating under an OKVED code that is not registered or entered later, you can be held administratively liable in the amount of up to 5,000 rubles under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for "... non-submission, or untimely submission, or submission of false information about a legal entity or an individual entrepreneur." OKVED codes to the list of such mandatory information include Art. 5 (5) of Law No. 129-FZ of 08.08.01, so it will be necessary to hurry up to make changes within three days after the start of activities under the new code.

The main activity according to OKVED

And here you have to be careful. The fact is that the accrual of contributions for workers for insurance against accidents at work 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.

Until April 15 of the year following the reporting year, employers must submit documents confirming the main type of activity to the FSS in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 dated 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, the income from which is higher in comparison with income from other activities over the past year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities indicated by the insured, and this is where the OKVED codes are overly 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 activity, and at the same time choose a regime in which such activity is 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 choice suitable system taxation.

For organizations, the procedure for notifying 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 activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to amend the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not even come close to the types of activities already indicated 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 also pay 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 for 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 indicated in the application, maximum amount OKVED codes are theoretically unlimited.
3. It makes no sense to indicate as many codes as possible in the application (just in case), because when registering an individual entrepreneur, among them there may be those 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 restrictions on the types of activities in this regime.
5. If there are employees, the main type of activity must be confirmed with the FSS before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because. this affects the rates of insurance premiums for employees.
6. Responsibility for activities not according to the specified OKVED codes is not provided, but for untimely (within three days) notification of a change in codes, an administrative fine of up to 5 thousand rubles can be imposed.
7. If you or your counterparty do not have the relevant OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.

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Good evening! Independently for the first time prepared documents for individual entrepreneurs for retail trade in shopping malls(pavilions and islands) shoe cosmetics, insoles, laces, accessories for shoes and cosmetics for legs. The tax office refused due to the indication of the main non-existent code. 52.40 was indicated. Taken from a well-known online source. Got excited? Please advise the correct main code, shoe repair may be added there. An individual entrepreneur is initially issued on the simplified tax system of 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. OKVED is currently in force.
OK 029-2001 (NACE Rev. 1)
Code 52.4 - Other retail in specialized 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 indicate code 52.41, then codes 52.41.1 and 52.41.2 can be omitted, because they are under the codes 52.41 and will be available to you for activity even if you do not decode 52.41.
The directory does not contain the code 52.40 that you indicated, so your registration was denied.
OKVED code will suit you:
52.48.39 Specialized retail sale of other non-food products not included in other groups
It does not contain nested codes. Before submitting documents, you once again consult with the tax right choice code and a well-formed statement.
In retail trade, you have the right to choose PSN (Law of the City of Moscow “On the Patent System of Taxation in the Territory of Moscow” No. 53 dated 10/30/2012.
In order to correctly establish the potential annual income under SPE, you need to correctly determine what your retail facility belongs to:
- Retail trade carried out through the objects of a stationary trading network with a trading floor area of ​​​​not more than 50 square meters.
Or
- Retail trade carried out through 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, a cash register is not required, it can be replaced by a BSO.

Many thanks for the quick and detailed response! Do you advise putting 52.48.39 as the main code, but additionally asking the tax authorities a question? I realized thanks! Such a question - I will put additional codes, shoe repair, just the haberdashery trade)), probably the trade paint and varnish products(there are positions for dyeing shoes there) - if a code that does not fall under the PSN comes across, will this not serve in the future to refuse to issue a patent?
BSO for services, here customers are unlikely to buy without a receipt. The cash register will need to be installed. With a patent, you can have a check printer. If at first the IP will work on the simplified tax system, respectively, a cash register will be registered; and then (after the New Year) will switch to a patent, what about a registered cash register?
Maybe I'm asking stupid questions, but for now, the more I absorb information, the more mess in my head).
Thank you in advance!

Galina, good evening. A 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 purchase a cash register for only a couple of months, install it, register it, and then you will not use it. You need to either not buy it at all - to issue a patent immediately for two months before the New Year, and from the New Year to issue a new patent, or continue to use the cash register even on a patent. The use of cashier's checks instead of BSO is not prohibited. The law says that it is allowed not to use a cash register with PSN and UTII in retail trade and the provision of services to the population, but with the obligatory execution of BSO checks (or use a receipt printer).

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 records the types of activities it is engaged in in the form of digital designations. The names and codes of these types of activities are contained in the directory, which is called OKVED. Deciphering the abbreviation OKVED sounds like All-Russian classifier types of economic activity.

Why is classification according to OKVED needed?

The Russian OKVED directory was formed by the Ministry of Economic Development of the Russian Federation on the basis of the classification of types of activities adopted in the European Economic Community, and is consistent with it in terms of their coding. The unification of encodings consists in the fact 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 characteristics 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 digital symbols of the code consistently indicate the scope of the organization, characterize the production process (services) and specify the raw materials and materials used in this process.

For example:

1. Activity class 01 denotes the area of ​​production "Agriculture, hunting and the provision of services in these areas." And code 02 refers 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 (cultivation of both animals and plants).

3. Groups in the subclass specify the areas of activity:

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

4. Subgroups and types - further specify the economic activity:

• subgroup 01.13.1 - cultivation of vineyards;
• subgroup 01.13.2 - cultivation of other fruits and nuts;
• species 01.13.21 in subgroup 01.13.2 covers fruit and berry plants,
• and species 01.13.22 - walnut crops.

For the “readability” of the code, a dot is put between the class and the subclass, and the view and subview are also separated from each other.

Why such "difficulties" for entrepreneurs? First of all, OKVED has statistical functions. And under Russian law, all organizations are required to participate in statistical accounting. Thus, the state "groups" all economic entities according to the spheres of the economy for its own convenience. This allows:

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

The importance of the correct choice of activities when registering a company

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

The list of their names and codes is included in the Charter of the company (for organizations) and the application for state registration. It is not necessary to fix all the potential codes of production and services even before the start of 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 influences the choice of codes?

1. Firstly, on the basis of the designated type of activity, state statistics authorities 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 industries (services) require licensing and other bureaucratic formalities.
4. Fourthly, there are areas that are inaccessible to some organizational and legal forms, for example, individual entrepreneurs.
5. Fifth, the chosen sphere may have restrictions on the minimum value authorized capital.
6. Finally, 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.

That is why an incorrect choice of encoding may entail unreasonable expenses, on the one hand, and on the other hand, it will not work to save money by taking a deliberately more “profitable” type of activity in terms of mandatory payments. There is responsibility for this.

How to choose an activity code for an organization?

To correctly indicate the code according to OKVED, you need to find its name in the classifier. For this:

1. We determine the main direction of the enterprise's activity (this is done at the stage of the company's creation and before its registration).
2. In accordance with the selected economic area, we find the desired section in the OKVED directory. On the this moment there are 17 such sections in the document, and they are denoted by Latin letters (for example, we are looking for “Manufacturing industries” - section D). Then we specify the subsection, if it exists: 2 Latin letters DA - production of food and beverages.
3. In the “our” section, we find the code that most accurately reflects the selected business activity, and enter it as the main one. If none of the available codings is suitable, you need to find the closest direction in your field and select "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 enterprise: together with registration documents at the initial opening of the organization or separately, as necessary, if the company is already operating. In this case, the IFTS and the territorial body of Rosstat act as the registering authority.

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 registered in a timely manner. To do this, you need to update the version of the Charter (for LLC) based on the decision of the participants and submit an application to the tax authorities in the prescribed form (No. P14001) for amendments to the Unified State Register of Legal Entities (EGRIP).

The procedure for notification of new activities 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;
• 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;
• decision to change activities;
• application for re-registration with a list of new OKVED codes attached.

The certificate of registration of changes, as well as an updated extract from the Unified State Register of Legal Entities (EGRIP) can be picked up at the Federal Tax Service Inspectorate 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 "statistical codes", as the people call this paper) is one of the required documents for opening a bank account, it may be necessary to present it at customs, upon obtaining licenses, participation in tender competitions. Based on this letter, social insurance calculates the tariff rate for insurance of employees against injuries and occupational diseases. Auditors may also request it during the audit.

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 validate their activities annually, in the first quarter.

the Russian Federation

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

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

Guidelines for determining the main type of economic activity based on the All-Russian classifier of types of economic activity (hereinafter referred to as the Guidelines) establish a unified approach to determining the main type of activity (hereinafter referred to as the ATS) of commercial organizations.

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

The characteristic "main activity" of the organization allows grouping them by type of activity for subsequent economic and statistical analysis and creating the initial basis for the formation of samples for various statistical surveys.

These Guidelines are used to classify the activities of organizations that carry out several types of activities (diversified). 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 referred to as OKVED), approved by the Decree of the State Standard of Russia dated November 6, 2001 N 454-st "On the adoption and introduction into action OKVED".

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

The main type of activity established for an economic entity is used when filling out the forms of federal state statistical observation and should be the same 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 relevant type of activity is taken into account when determining the internal affairs department of the organization that actually carried out the production, regardless of the conditions and procedure for sharing production.

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

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

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

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

The main economic activity is the economic activity that generates the largest share of gross value added. It is not necessary that the main economic activity account for 50% or more of gross value added.

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

The products of primary and secondary activities are generally intended for sale on the market.

An ancillary activity is an activity that is carried out within an organization for the purpose of enabling or facilitating the production of goods and services by that organization for sale to an outside organization. The products of these ancillary activities themselves are not supplied to third parties. Most ancillary activities produce services (administrative, accounting, data processing, sales, marketing, warehousing, transportation, etc.).

2.1. Criteria used in determining ATS

Theoretically, value added is exactly 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 activity, so the main activity is determined using other indicators, in particular:

For commercial organizations that are not small businesses - the annual volume of goods produced or services rendered (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 produced or services rendered (in trade - gross income) is established by the relevant normative documents Goskomstat of Russia;

For commercial organizations that are small businesses - the annual turnover or annual profit (in accordance with federal law dated 14.06.95 N 88-FZ "On State Support for Small Business in the Russian Federation").

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

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

This takes into account the types of activities listed in the information letter of the GMC of the State Statistics Committee of Russia or the territorial body of state statistics on the inclusion of the organization in the USREO.

The main 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 this “stability” rule, for an organization to change its ATS, its secondary activity must exceed the activity under which the organization is currently classified for two years, unless:

Changes in the charter excluding the specified type of activity;

The organization's requirements to change the main activity and its refusal to report on mind activities.

2.2. The procedure for determining the ATS

To determine the ATS, you must:

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

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 approach (example 2).

In this case, the classification is carried out from the very high level aggregation corresponding to the partition ( 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 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:

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

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

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

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

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

In the main class, create 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, create 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 type of economic activity.

In the event that at any of the stages of determining the ATS (defining 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 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	The code	Group name	Cost of manufactured products (thousand rubles)	Criteria 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 grouping OKVED 28.12 "Production of construction metal products", because it corresponds to the criterion value of more than 50% (59%).

Example 2

The company carries out the following activities:

Chapter	The code	Group name	Output of goods and services (thousand rubles)	Criteria value
D	28.12	Production of building 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 wares and their constituent parts from ferrous metals, copper and aluminum	4000	4%
D	29.22.6	Manufacture of other 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, automobiles, machine tools, 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 (relating to the section) (thousand rubles) types of economic activity.

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

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

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

The main subclass is subclass 28.6 "Manufacture of cutlery, cutlery, tools, locks and hardware", which corresponds to 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 enterprise carries out the following types of economic activity:

Chapter	The code	Group name	Turnover (thousand rubles)	Criteria value
G	50.10.1	Wholesale of motor vehicles	12000	10%
G	50.20.1	Maintenance and repair of passenger cars	8400	7%
G	50.30.1	Wholesale of automotive 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 the same section and there is no type of activity for which the value of the criterion is equal to or greater than 50%, 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 of motor fuel, including aviation gasoline" (code 51.51.2). Assuming that the main activity of the previous period was in class 50, then the main activity would be "Retail sale of motor fuel" (code 50.50).

Vertical integration

Vertical integration of economic activities occurs when the various stages of production are carried out by the same organization in succession and if the output of one stage serves as a factor of production in 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.

As a rule, 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 value added of the goods and services produced. However, in practice, due to the availability of data, it is the "end products" that often determine the 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 the technical, technological, design documentation necessary for production; transfer know-how, patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new to him ) and assume 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 for rent or leasing for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of these products during the year is at least 50% of the products of this type in 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 work on a fee or contract basis 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. Work performed according to the customer's documentation. In this case, the contractor shall submit 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 as well as casting).

2. Works performed on request. The subcontractor performs some processing on the item supplied by the contractor. Such an object can be anything: from raw materials to machine parts subjected to machining. The work performed may include metal processing (e.g. chromium plating), preparation of fruits for canning, etc.

Installation and installation of equipment at the place of its use

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

Works on start-up and adjustment of the mounted engineering equipment buildings and structures are classified in class 45 "Construction".

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

Repair and Maintenance

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

Which repair or maintain motor vehicles 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;

Which make repairs of sanitary equipment and other internal systems buildings and structures or installation and maintenance of systems control devices central heating(except repair and maintenance of central heating boilers with high heat output) and are classified in groups 45.31; 45.32; 45.33;

Which make reconstruction, capital, Maintenance buildings and structures are classified in class 45;

carried out on behalf of third parties. It is necessary, however, that the main economic activity be the trade in goods not modified more than is customary for sale.

Current trading operations do not affect the basic properties of the product and include, for example, sorting, dividing into smaller lots, 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 an integral part of it.

There are a number of economic activities in wholesale trade in which current operations can play an important role. For example, additional packaging of goods before they are delivered to retailers.

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 wholesale trade on own account is classified into six subclasses (51.2 - 51.7).

Retail trade is included in a separate class, which has six subclasses for various kinds retail and one additional subclass for the repair of personal and household items. Trade in motor vehicles, as well as their maintenance and repair, retail trade in motor fuel form class 50.

Trading through agents (commission trading)

Subclass 51.1 "Wholesale through agents (on a fee or contract basis)" includes all organizations whose main economic activity is selling on behalf of third parties. These organizations may be sales agents, brokers, or trade associations that carry out transactions 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 entities whose main 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 by type of goods. 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

The subclasses including 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 or telephone orders, sales from mobile vehicles, trade in temporary sites, and sales from a warehouse.

Retail trade is classified by type of place of sale ( outlet). Specialty retailing of new goods is further classified according to the types of goods sold.

Other possible aspects of retail activity are not taken into account, such as types of service (traditional service, self-service, etc.), the implementation of trade by volunteers and trade associations, as well as criteria that distinguish between cooperative and other types of retail.

Organizations that engage simultaneously in several economic activities in the retail trade, without giving preference to any of them, are classified in division 52.1. This subclass includes group 52.11 for entities trading primarily in food products, 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 relevant groupings of subclasses 52.1 - 52.5, outside stores - in the groupings of subclass 52.6.

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

The task seems quite simple, however, when they see a list of these very 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.

OKVED is deciphered 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 list provided. Today, this is easier to do due to the presence of interactive documents that, immediately after selecting a section, translate into a subsection, and so on. So, how to choose the OKVED codes?

How to choose a code?

The hope that someone will help and do everything for you before submitting documents will melt away pretty quickly. There are plenty of visitors, and no one will bother with everyone. Therefore, one must 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 make a mistake, you need to follow the same algorithm according to which, presumably, it was composed.

It is difficult to imagine that the compilers first came up with each code separately, and then collected the resulting options into classes, groups and subgroups. Of course, first they created sections, then subsections, and so on until the last item - the view (it is he who 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. The result is not very big number options.

It is undesirable to rush to choose the section or subsection that caught your eye first. Upon closer examination, entrepreneurs often find that their activities fit into several categories at once. Sometimes it's the opposite - 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, select a section/subsection. Here and in the future, act according to 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 any 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, no longer letters are used, but numbers that will be displayed in the final OKVED code.
• Having decided on the subclass, move on to groups and subgroups.
• At the end, you need to choose the type of activity. This is the code, which is no longer divided into any components. The difference is that the view is a written designation, and the code is a digital one.

There is a clause in the legislation that allows you to choose 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. Enjoy watching!

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

How many codes can be selected?

Without at least one code, 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 rest - additional. In addition, a very large amount in the future may be fraught with tax problems. More than 20-30 is not recommended to choose.

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 best choice for LLC

OKVED codes for LLCs, as well as other organizations (JSC, CJSC) are selected in a similar way. The difference is in the paperwork. If you register an individual entrepreneur, then the types of activity (in a 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 activity in the FSS is required. This rule also only applies to organizations.

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

How to decide on the choice of 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 IP is also engaged in another. Nothing will happen for this, but there are nuances:

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

What are the codes for?

Why do many entrepreneurs carelessly choose the type of activity? It's simple: they don't know what it's for. In fact, the code will be needed more than once:

1. when submitting documents to the Pension Fund;
2. when registering with the Compulsory Medical Insurance Fund;
3. when opening an account for an individual entrepreneur 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 the wrong 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 matter 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 LLC and IP?” It also talks about the electronic way of selecting the type of activity.