Which okved code to choose: we decide on the type of future activity. How to choose OKVED codes? Codes for registration of IP

How to open an individual entrepreneur competently, taking into account all the requirements of the current legislation in our country? What is needed to open an individual entrepreneur so that the registration of your business is completed successfully the first time? All these questions concern every businessman who decides to start his own business.

An individual entrepreneur is the simplest form of running a business of all those currently used in Russia. In this regard, registering an individual entrepreneur does not cause much difficulty. Most people who think about how to open an individual entrepreneur subsequently successfully manage on their own without the involvement of intermediaries.

First you need to register an individual entrepreneur

Refusals to register are a very rare phenomenon and can occur in two cases, one of which is incorrectly filled out documents for registering an individual entrepreneur, and the second - the person who wants to open his own business turns out to be a civil servant. And if in the second case the refusal is unconditional, then in the first case you can eliminate the mistakes made and try again. But in order to save yourself from wasting time, it is better to prepare documents for registering an individual entrepreneur without errors and omissions (for this, in fact, you will not need anything other than extreme care). Both cases have only one unpleasant circumstance in common - no one will return the state duty.

According to the law, a person acquires the status of an individual entrepreneur only after his data is entered into the Unified State Register of Individual Entrepreneurs (USRIP). Currently, IFTS 46 has the authority to register for entrepreneurs living in Moscow and MIFNS 15 for those living in St. Petersburg. It is from them that you can now get complete advice on what is needed to open an individual entrepreneur. The statement that you can obtain an individual entrepreneur certificate at the place where your main activity is carried out is not true.

To visit the tax office, you will need the application itself (form P21001), a copy of the passport (can be removed at the inspection) and a receipt for payment of the state duty. If you plan to send all the documents for registration of an individual entrepreneur by mail, then you need to be firmly confident that they are filled out correctly, because the application will have to be certified by a notary office. After all procedures are completed, the applicant is given a receipt for receipt of documents, and he is sent to wait for the deadline indicated in it for the issuance of final documents. Usually it takes about five days to wait, and after that you can receive the papers and calmly begin to develop your business. In the recent past, a newly minted entrepreneur had to register with extra-budgetary funds, statistical offices, etc. Now all such hassles are a thing of the past, accounting is carried out automatically and the only concern is to correctly indicate the address to which correspondence will be sent.

How to choose OKVED codes yourself

The most significant part of the registration application contains a column about choosing the type of economic activity (Select OKVED codes yourself). Much depends on this point in the future of the business. Most aspiring entrepreneurs have a pretty clear idea of what they will do in the future. In this case, and if you have the All-Russian Classifier of Economic Activity Codes (OKVED) at hand, it will not be difficult to select the appropriate code and enter it in the appropriate column of the application. Moreover, the first of these codes indicates to all authorities that this type of activity is the main one, and subsequent ones will be additional. By the way, the status of the main one is not an obstacle to engaging in other types. OKVED codes for individual entrepreneurs are similar to the statistics codes that are used when registering legal entities.

The existing misconceptions associated with these codes should be debunked. There is a particularly widespread opinion, including among accountants, that you can only engage in those types of activities that are indicated in the registration documents. This is only partly true. Russian legislation does not prohibit working in a particular industry solely on the basis of lack of code. But problems here will definitely arise in three cases:

if a decision is made to engage in a licensed type of activity, but the code is not entered;
if a decision is made to switch to the UTII tax regime for this type;
if a decision is made to engage in foreign economic activity and precisely in this direction.

In addition, we cannot discount the banking sector, where serious difficulties may arise in obtaining a loan due to the primitive lack of OKVED codes for the type of business being financed. Of course, correcting, or rather supplementing with the necessary data, will not require a lot of time and effort, but you can suffer serious losses due to the failure of the transaction for such a seemingly insignificant reason.

According to current legislation, you can indicate OKVED codes for individual entrepreneurs in any quantity, but you should not get carried away with the endless listing of codes. This may also not serve you very well; Among them there may be a licensed species and reports will have to be provided after a certain period. Thus, the maximum number of codes is determined by common sense, but the minimum is determined by law: at least one must be specified.

You should select the codes listed in OKVED for individual entrepreneurs by simply moving from general to specific. That is, having first determined the field of activity, for example, the “Agriculture” section, you should go down one level to the “Crop Growing” group, then to “Cereal Crops ...”, and, finally, the digital designation of the lowest level will be the required code.

It would not be amiss to say that you should try to match the species chosen as accurately as possible. You should be especially careful when choosing a code if an individual entrepreneur has a firm intention to engage in licensing activities. Any inaccuracy here can cost extra nerves and money. It should also be taken into account that according to current legislation it is required to indicate OKVED codes with at least four digits, which is due to the specifics of electronic document management.

This section includes:
- physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)
Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.
The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C, Manufacturing, regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is basic waste treatment or treatment, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20
Note - The boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective
Processing implies the following types of activities involved in production and defined in this classifier:
- processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;
- pasteurization of milk and bottling, see 10.51;
- leather dressing, see 15.11;
- sawing and planing of wood; impregnation of wood, see 16.10;
- printing and related activities, see 18.1;
- tire retreading, see 22.11;
- production of ready-to-use concrete mixtures, see 23.63;
- electroplating, metallization and heat treatment of metal, see 25.61;
- mechanical equipment for repair or overhaul (for example, automobile engines), see 29.10
There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:
- logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
- modification of agricultural products classified in section A;
- preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars);
- beneficiation of ore and other minerals, classified in section B (MINERAL MINING);
- construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION);
- activities of breaking down large quantities of goods into small groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;
- sorting of solid waste;
- mixing paints according to the client's order;
- cutting of metals according to the client’s order;
- explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

This service is designed to select codes for types of economic activity from the new OKVED OK 029-2014 classifier (NACE rev. 2). The program has a built-in convenient search by number and code decoding, as well as a panel with a list of selected OKVED codes.

When did the new OKVED classifier come into force?

The new edition of OKVED has been in effect since July 11, 2016 and is also relevant in 2019. Before this, the old OKVED directory (029-2001) was used.

What OKVED codes should you choose when registering an individual entrepreneur or LLC?

You need to choose the types of activities that you expect to engage in. If you are not sure that you will engage in any activity, then it should still be added to the list. You can engage or not engage in any activity, there are no penalties for this. However, if you are going to enter into an agreement with someone, its content must correspond to the chosen types of activity.

Where can I find OKVED 2019 with a transcript on the official website?

At the moment, there is no OKVED classifier that could be available on one of the official websites of government departments. Nevertheless, there is an official template designed for working with programs, which is used in this online directory.

Why might codes of types of economic activity be needed?

OKVED codes are often required to be indicated in various reports when carrying out business activities. You also cannot do without them when preparing documents for

Before registering an individual business, every businessman already knows in advance what type of activity he will be engaged in. The main point is the compliance of the declared type of occupation with the register of permitted types of activities in the Russian Federation.

When choosing a type of occupation when writing an application, most entrepreneurs are at a loss when choosing a direction. It is worth spending a little time to preliminary study the components of this classifier.

OKVED is the All-Russian Classifier of Types of Economic Activities, which is compiled by the statistics department for a consolidated accounting of possible types of enterprise activities. Every year, the data in the register is updated, as new business opportunities emerge thanks to modern trends.

Business activity codes for individual entrepreneurs 2019 are presented in the register called “OKVED 2” as amended in 2014. When making a choice in favor of one code or another, it is necessary to clarify all the accompanying aspects of the chosen type of activity. Some types of occupations require obtaining a license through special government agencies.

You will need to indicate the activity code according to OKVED in each government agency - Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund. Knowing this information and presenting it correctly will greatly simplify registration with these authorities. Banking institutions also pay close attention to this information, especially when providing credit funds to clients.

It is better to select the correct code before submitting an application for registration to the Federal Tax Service, since incorrect indication of the code or its absence will cause the documentation to be returned for revision.

The register itself is an official list consisting of 21 subsections, which represents the relevant type of economic activity. Each subsection has a letter designation according to the Latin alphabet.

The digital designation consists of 21 digits arranged in the following format 00. 00.0 00.00 00.00.0 00.00.00, where:

- Class

00.0 – subclass

00.00 – group

00.00.0 – subgroup

00.00.00 – view.

When filling out the documentation, you do not need to indicate the letter designation, and the entire series of symbols is also not necessary - it is allowed to write down the designation of the group without an exact indication of the subgroup and the type of occupation itself.

The division into classes changes according to the procedure established by Rosstat, with mandatory public information.

In 2019, the division is as follows:

Class A – farming, forestry, fishing, hunting.
Class B – carrying out work on excavation of mineral resources.
Class C – production related to processing.
Class D – working with water resources, solving issues related to cleaning up pollution.
Class E – work on the introduction of electricity, gasification, air conditioning.
Class F – construction.
Class G – organization of both retail and wholesale trade processes (sales area).
Class H – logistics direction.
Class I – hotel management and catering.
Class J – enterprises processing information channels and communication services.
Class K – provision of financial and insurance services.
Class L – real estate sector.
Class M – activities for the development of science and technology.
Class N – administration of the enterprise.
Class O - work of government agencies, protection of the military security of the country.
Class P – educational activities.
Class R – promoting the development of sports and cultural achievements.
Class S – other (other) occupations.
Class T – organization of home production of goods or provision of services at home.
Class U – work of extraterritorial enterprises.
Class Q – provision of services and goods in the field of healthcare, social sphere.

By law, it is necessary to indicate a minimum of three digits of the code to indicate the selected area of activity of the enterprise (definition of subclass).

When choosing an individual entrepreneur code, it is necessary to use only official sources for the formation of the Classifier, otherwise the entrepreneur risks indicating an erroneous designation.

Not all codes can be used for individual entrepreneurs, since some do not allow this form of enterprise formation. There are classes that only registered legal entities can use. For other types of activities, you must obtain a license or special permission.

There are specialized companies that will help you determine the correct codes and register individual entrepreneurs according to all the letters of the law. You can cope with the task yourself, since the current list of OKVED 2019 for individual entrepreneurs is available on the Internet with the correct numbers and codes.

The table shows in detail the types of occupations that require additional regulations and permits:

When planning to do business in these areas, it is better to deal with permitting documentation in advance, since sometimes obtaining a license or permit can take a long time.

There are categories of activities that are strictly prohibited for individual businessmen; these are strategic areas of activity for the state that require high quality and maximum resources.

Types of activities prohibited for individual entrepreneurs:

industrial production of explosive goods, aircraft, military equipment;
organization of production of medical products;
private security activities;
provision of services for providing jobs abroad;
organization of activities in the field of communications, television and radio broadcasting;
gambling bookmakers;
the field of geology and geodesy;
establishing the production and further sale of alcohol-containing drinks;
astronautics;
developments in the use of nuclear energy;
provision of lending services in any form;
organization of trading platforms of any type;
provision of insurance and clearing services.

When choosing OKVED codes for individual entrepreneurs, it is necessary to take into account the above information, since all responsibility for non-compliance with the letters of the law falls entirely on the shoulders of the business project manager.

According to the law, any number of types of activities can be indicated in the application for registration of an individual entrepreneur. However, it should be taken into account that many types require additional documents for registration, and also carry a certain responsibility for the correct conduct of business processes.

For example, registration of an individual entrepreneur in the field of educational activities entails the absence of a criminal record of the leader, which is confirmed by a special certificate. The Ministry of Internal Affairs has the right to issue such certificates, having previously made a request to the database of previously convicted citizens.

It is better to order all the necessary certificates in advance - before registering with the Tax Inspectorate. If the necessary data is not available in your personal file, the specialist will make the request in person. In this case, the process of entering data into the State Register slows down, sometimes significantly.

There can be only one main code for OKVED for individual entrepreneurs. When specifying the main type, you must immediately take into account all the nuances of doing business in this direction. The main responsibility lies with the calculation of social contributions for the hired labor used. The largest tariffs are set for the use of hired labor at risky sites that are dangerous to life and health.

It is mandatory that an individual entrepreneur must notify the Social Insurance Fund about his main type of occupation before April 15 of the following year (after registration or reporting). If the data from the businessman was not transferred to the Federal Social Service, then the rate for employee accident insurance will be set independently by the state executor. The size of the bet will be the largest of all the types of activity specified by the entrepreneur.

In this case, the entire responsibility for providing data to the public service falls on the businessman himself, since the tax office reports only the very fact of the birth of a new entrepreneur. All data on types of activities and the corresponding OKVED codes must be reported by the business manager personally or through an assistant.

The main type of activity is considered to be the one from which the maximum profit is received for the reporting year.

In order to change the type of activity specified in the Certificate of Registration, you must write an application to the Federal Tax Service (FTS) indicating the new OKVED code. After the specialist enters all the necessary data into the Unified State Register of Individual Entrepreneurs, the applicant will be issued a new extract from the Unified State Register of Individual Entrepreneurs.

Similar actions must be performed in the event of termination of activities in the main type of activity, in order to correctly make accruals to the budget.

Each time you make changes to the State Register, you must pay a state fee for registering data. Therefore, it is more profitable to immediately decide on the main direction of the business - this will help save both time and financial resources for the entrepreneur.

It should be noted that the type of activity should be changed within three working days after the start of a new line of business. The application is written according to form p24001, indicating the correct name of the species and its code (a sample is available on the Internet).

The choice of activity is directly related to the tax regime specified in the application, since they must be consistent with each other. The fact is that the use of simplified language must strictly correspond to the permitted types of activities according to OKVED.

Each of the preferential tax regimes, be it the simplified tax system, UTII or PSN, has its own assigned types of occupations, which in no case should be violated. The only exception is the general tax system for individual entrepreneurs (OSNO), which allows you to choose any type of activity, except for strictly prohibited varieties. Disputes between the tax inspectorate and entrepreneurs arise due to disagreements regarding the type of activity and income received.

The main reasons for the proceedings between the parties are as follows:

VAT refund when making transactions with counterparties - it is indicated that the type of settlement activity of the second party to the transaction is not specified;
recognition of the application of the 6 percent rate as invalid due to the same discrepancy by type of occupation;
when disputes arise, tax authorities try to obtain the maximum tax payments from the entrepreneur, mainly at a rate of 13 percent.

In this case, you should definitely request information from your business partner regarding the type of activity.

For consistent tax accounting and compliance with all the letters of the law when choosing the type of OKVED and tax system, it is better to receive appropriate instructions from your tax inspector.

Responsibility for violations

For conducting business not according to the types specified in OKVED, administrative liability is provided in monetary equivalent - 5 thousand rubles (Article 14.25 of the Code of Administrative Offenses of the Russian Federation). The amount is insignificant, however, the very occurrence of penalties is already unfavorable for every person.

A payment order and a notice of detected offenses are issued by the executive service. This happens if a change in the type of activity of the enterprise is not reported to government agencies within three days.

It is better to find out information about codes according to the all-Russian classifier, including for individual entrepreneurs, from official sources. Now government services have their own online resources containing all the necessary information for the population.

Before registering your business, you need to carefully study the available information on OKVED codes for individual entrepreneurs in 2019 with a detailed explanation of each type. If difficulties arise with the correct choice and interpretation of the chosen type of occupation, then it is worth contacting a tax inspector for a qualified explanation of the situation.

The second option for making the right choice would be to consult with entrepreneurs who are already doing business in the chosen industry. You can conduct a consultation on thematic forums, without even resorting to a personal meeting or calls.

Choosing OKVED for an individual entrepreneur or LLC is one of the first tasks that needs to be completed when registering a business. We’ll tell you how to do this in this article, but first, a little theory.

An all-Russian classifier of types of economic activity is needed to systematize information about enterprises and individual entrepreneurs. The OKVED list is the same for all organizations and individual entrepreneurs and does not depend on the taxation system, form of ownership and level of income.

Using OKVED:

Statistical bodies collect and organize information about organizations and individual entrepreneurs;

Tax authorities determine the procedure and amount of their taxation;

Supervisory agencies legislatively regulate their activities.

Each type of activity in the classifier has its own code from 2 to 6 digits.

Since July 11, 2016, a new classifier has been in effect for individual entrepreneurs and enterprises - OKVED-2 (version OK 029-2014 (NACE Rev. 2)), approved by order of Rosstandart N 14-st dated January 31, 2014. It consists of 21 sections. Each section defines a separate economic sphere.

Example: Section H - transportation and storage.

The first two digits of the code are classes:

Class 50 in section H - water transport activities.

50.10 - activities of maritime passenger transport.

The following are subgroups that further specify the activities:

50.10.1 - transportation of passengers by sea vessels traveling abroad.

The last, sixth character determines the type:

10.50.11 - transportation of passengers by sea vessels traveling abroad, subject to a schedule.

You can select and register codes of 4 or more characters. It’s better not to be too specific, so that later there won’t be problems if you slightly change or expand the direction of your activity. In the above example, it is advisable to select code 50.10, then the entrepreneur or company will be able to transport passengers on ships in coastal waters and in sea waters, and on ferries, with or without a schedule, etc. And you won’t have to make changes to OKVED every time.

Selection of OKVED codes for individual entrepreneurs and LLCs in 2018

The OKVED code must be selected independently from the classifier when registering an individual entrepreneur or organization. It is necessary to determine one main type of activity and additional ones - there can be as many of them as you like. The main activity is considered to be the one that will generate more income. The activities prescribed in the organization’s Charter must correspond to the selected type in OKVED.

Tip: Think about what else you can do in the future and immediately list those activities. This will save you from unnecessary hassle.

Theoretically, you can specify at least the entire list from the classifier as additional species, but keep in mind that:

1. Some types of OKVED for individual entrepreneurs and organizations require licenses and permits. This does not mean that by indicating the code of the activity subject to licensing, you will have to immediately issue this license. Just keep in mind that until you have a license, you will not be able to start the corresponding work, even if you register OKVED.

2. Every year, before April 15 of the following year, organizations confirm the main type of activity in the Social Insurance Fund. Based on the documents, the Social Insurance Fund sets the rate for calculating contributions for injuries. If you do not confirm the main type of activity, then the Social Insurance Fund will take for calculation the type from your list for which the rate is maximum. The tax calendar in the “My Business” service will not let you forget about the necessary events, and if you forget, it will remind you.

You can always add or shorten your list of activities. To do this, by decision of the founders, changes are made to the Charter (if any), and an application is submitted to the tax authority (form P14001 for organizations, form P24001 for individual entrepreneurs). Organizations pay a state fee of 800 rubles, individual entrepreneurs do not. This is necessary within 3 working days after the start of a new activity.

Sanctions for non-compliance with OKVED codes

Article 14.25 of the Administrative Code, Part 3, talks about a fine of 5,000 rubles for officials for late submission of information about an individual entrepreneur or organization to the registration authorities. There are no sanctions under OKVED anywhere else, but this does not mean that you can relax and not indicate the codes. Problems may arise when switching to special tax regimes, when VAT is offset, and partners may decide not to contact you as an unreliable counterparty. In other words, it is better not to ignore the obligations provided for by law - it can backfire at any moment.

Does the taxation system affect OKVED codes for LLCs and individual entrepreneurs?

It is impossible to clearly divide OKVED into taxation systems. It happens that different taxation regimes can be applied under the same code, but, on the contrary, some types of taxation cannot be dealt with under special regimes. But you definitely won’t be able to switch to the special regime if your registration documents do not indicate OKVED codes. This is another reason to do everything on time to save yourself from running around in the future.

Selecting an OKVED code using “My Business”

When filling out registration documents, you can easily and simply create a list of OKVED codes and, if necessary, change it. The system will tell you if the selected code requires submitting a notification to regulatory authorities (for example, Rospotrebnadzor or Roszdravnadzor). The notification itself can also be filled out directly in the service.

If you have any difficulties choosing a code, you can always consult our experts.

You will always have a valid classifier and a complete list of current forms at your fingertips.

And this is not a complete list of benefits that users of the service receive. Take advantage of the free trial period and you will be surprised how much you can do with the service without being a tax and accounting specialist.