OKVED codes: meaning and decoding. The main activity of OKVED

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 determining production (see below "recycling")
Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.
The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product 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 manufacture 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 what machinery and equipment these items may be part of. However, the production of specialized components and accessories through casting/molding or stamping plastic materials includes grouping 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or treatment of waste, which is classified in section E (water supply; sewerage, collection and waste disposal, pollution control activities). However, the production of new finished products(as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered production process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, computer repair home appliances is classified in group 95 (repair of computers, personal and household items), while the repair of motor vehicles is classified in group 45 (wholesale and retail trade and repair 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. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of 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 (extraction of oysters from shells, filleting of fish) not carried out on board the fishing vessel, see 10.20;
- pasteurization and bottling of milk, see 10.51
- dressing of leather, see 15.11
- sawing and planing of wood; wood impregnation, see 16.10;
- printing and related activities, see 18.1
- retreading of tyres, see 22.11
- production of ready-to-use concrete mixtures, see 23.63;
- electroplating, plating and heat treatment of metal, see 25.61
- mechanical equipment for repair or overhaul (for example, car engines), see 29.10
There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.
They include:
- logging, classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
- modification of agricultural products classified in section A;
- preparation food products for immediate consumption on premises, classified in group 56 (activities of undertakings Catering and bars)
- beneficiation of ore and other minerals classified in section B (MINING);
- construction and assembly work performed on construction sites classified in section F (CONSTRUCTION);
- activities for breaking down large consignments of goods into small groups and secondary marketing of more than small parties, including packaging, repackaging or bottling of products such as alcoholic drinks or chemicals;
- sorting solid waste;
- mixing of paints according to the client's order;
- cutting of metals according to the client's order;
- explanations of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

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 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. Decryption abbreviations OKVED sounds like the All-Russian Species Classifier economic activity.

Why is classification according to OKVED needed?

The Russian OKVED reference book 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. Inside the class production areas broken down 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 species - even more specific 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 by Russian legislation 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 which are the main additional types works 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?

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.
Secondly, some activities are prohibited for implementation. commercial organizations, and some are only allowed with restrictions.
Thirdly, certain types of industries (services) require licensing and other bureaucratic formalities.
Fourthly, there are areas that are inaccessible to some organizational and legal forms, for example, individual entrepreneurs.
Fifth, the chosen sphere may have restrictions on the minimum value authorized capital.
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:

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).
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 letters DA stands for Food and Beverage.
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 encodings 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.
We do the same for additional codes.
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 state register(not older than 1 month) in the original;
certificates of assignment of tax and registration numbers;
statutory documents, including new edition 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 "statistics codes", as the people call this paper) is one of binding documents to open a current account in banks, it may be necessary for presentation at customs, when obtaining licenses, participation in tenders. Based on this letter, social security calculates tariff rate 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 selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with the selection of codes still arise, then you can get free consultation according to 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 intended to inform government bodies what exactly does the new entity plan to do entrepreneurial activity. Indicate codes according to a special document - All-Russian classifier types of economic activity, 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 computer science 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. And arbitrage practice, and letters from the Ministry of Finance confirm that the entrepreneur is not liable for the implementation of activities 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 legal entity or about 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 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.

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 . Either you need to change tax regime, or the desired OKVED. In order not to get into such a situation, we recommend that you consult with experts in advance on the choice of a suitable taxation system.

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

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.
At least one activity code must be indicated in the application, the maximum number of OKVED codes is theoretically unlimited.
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.
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.
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.
Responsibility for activities not specified codes OKVED 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.
If you or your counterparty do not have the relevant OKVED codes, tax disputes are possible, with a refusal to reduce tax base or apply another tax break by deal.

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This section includes:

Physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "recycling")

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

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product 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 manufacture 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 what machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping of plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, clean-up activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under 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. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of 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 (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;

Milk pasteurization and bottling, see 10.51;

Dressing of leather, see 15.11;

Sawing and planing of wood; wood impregnation, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

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

Electroplating, plating and heat treatment of metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10

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

They include:

Logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

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

Processing of ores and other minerals classified in section B (MINING);

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

Breaking large batches of goods into small groups and re-marketing smaller batches, including packaging, repackaging or bottling of 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;

Explanation of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

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 sale 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 types 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 stationary trading network with a floor area of not more than 50 sq.
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 apply cash register. With PSN, a cash register is not required, it can be replaced by a BSO.

Thanks a lot for the quick and detailed answer! 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 in paint and varnish products (there are positions for dyeing shoes there) - if a code that does not fall under the PSN comes across, this will not serve in the future for refusal to grant 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. Use cash receipts instead of BSO is not prohibited. The law says what is allowed with PSN and UTII with retail and the provision of services to the population do not use a cash register, but with the obligatory execution of BSO checks (or use a receipt printing machine).