OKVED construction and finishing works. OKVED for repair and decoration of apartments (including installation of doors, installation of windows, stretch ceilings)
43.31 Plastering work
43.32 Joinery and carpentry work
43.32.1 Installation of doors (other than automatic and revolving), windows, door and window frames of wood or other materials
43.32.2 Installation work of internal stairs, built-in wardrobes, built-in kitchen equipment
43.32.3 Interior finishing work on buildings (including ceilings, sliding and removable partitions, etc.)
43.33 Floor and wall covering work
43.34 Painting and glazing work
43.34.1 Painting work
43.34.2 Glazing work
43.39 Other finishing and finishing works
The codes correspond to the new edition of OKVED 2
FILES
Explanations and clarifications
Making repairs and building a new structure are practically the same in terms of operations, since you need to perform the same types of work as in construction and primary finishing. Therefore, a businessman who intends to provide services for the repair of apartments and their decoration should choose the construction OKVED as the type of activity.
Repairs are usually made for the owner of the property, and all maintenance activities are carried out directly at the place of repair. However, when installing windows, doors, stretch ceilings, etc. these structures are first made in special workshops, and then they are assembled.
The following services can be attributed to this type of activity, either individually or in any complex:
1. Installation work:
- repair and maintenance of the electrical system (wiring, switches, sockets, computer cables, cable TV, satellite dishes, fire alarms, electric floor heating, etc.;
- sanitary works - repair and replacement of elements of water supply, sewerage and heating, installation of equipment in the bathroom, kitchen and toilet;
- installation and maintenance of soundproofing systems, air purification.
2. Finishing:
- plastering works;
- work with wood (installation of doors and windows made of wood, installation of furniture, installation and repair of stairs, upholstery with wooden clapboard, installation and repair of stationary and sliding partitions, etc.);
- arrangement of walls and floors (pouring with concrete, laying tiles, parquet, linoleum, laminate, carpet and other coatings, tiling walls, wallpapering);
- painting works (painting walls, ceilings, as well as exterior painting);
- work with glass (installation of mirrors, glass partitions, etc., except for window glazing).
3. Final work:
- cleaning after repair.
NOTE! Planning changes in the appearance of the interior - the work of a designer - is not included in this group of services.
OKVED (All-Russian classifier of types of economic activity) is used for state registration of individual entrepreneurs (IP) and legal entities.
In 2015, the OKVED reference book OK 029-2001 (NACE rev. 1) with deciphering the codes is used. It was adopted by the Decree of the State Standard of Russia dated November 06, 2001 No. 454-st. On January 1, 2016, OKVED 2 (version OK 029-2014 (NACE rev. 2)), approved by the order of Rosstandart of January 31, 2014 No. 14-st.
OKVED structure
The reference book consists of 17 sections marked with Latin letters (A-Q) and 16 subsections (CA, CB, DA-DN). They are broken down into smaller classes, subclasses, groups, subgroups and species, represented as two to six Arabic numerals separated by dots.
The code for grouping types of economic activity has the following structure:
- XX - class;
- XX.X - subclass;
- XX.XX - group;
- XX.XX.X - subgroup;
- XX.XX.XX - view.
Selection of OKVED codes
When registering a new organization, the question arises of selecting types of economic activity. It is important to know that all of them are selected strictly according to OKVED codes.
To find the right code, you first need to decide on the scope of the organization (for example, textile production), then find the necessary section or subsection (for example, DB). Further delve into the class, subclass, group, subgroup and type until a specific type of economic activity is determined.
- The selection of the code does not depend on the form of ownership of the organization: they are identical for IP, LLC, CJSC.
- The selected code must consist of at least 4 digits, i.e. be the name of a group (XX.XX), subgroup (XX.XX.X) or species (XX.XX.XX).
- In constituent documents, you can specify an unlimited number of codes (preferably no more than 20 pieces).
- When registering, one main code (of the core activity of the organization) and additional (non-core occupations or activities in the near future) are indicated.
- When choosing types of economic activity, it should be remembered that some of them require licensing.
- At any time, you can make changes to the list of codes (add or remove).
Instruction
To facilitate the selection of the type of economic activity, a search is organized by name or by code. It is also possible to add positions of interest to those saved for further viewing or printing codes with decryption.
Who can apply the patent taxation system, for what types of construction and finishing activities a patent is issued, read in detail in the article.
Question: What OKVED codes for construction and finishing works fall under the Patent?
Answer: In this situation, you have the right to apply the patent. The list of activities for which a patent can be applied is given in the full material to the answer to your question.
Who can apply the patent system of taxation
Conditions for applying the special regime
Only entrepreneurs can apply the patent system of taxation and only if the following conditions are simultaneously met:
- the type of activity that the entrepreneur is engaged in (plans to be engaged in after acquiring a patent) is indicated in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. In this case, the entrepreneur has the right to apply this special regime when providing services (performing work) both for the population and for organizations (letter of the Federal Tax Service of Russia dated June 10, 2014 No. GD-4-3 / 11215). In addition, the constituent entities of the Russian Federation have the right to expand this list by supplementing it with other household services from OKVED 2 and OKPD 2 lists approved (subclause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation). However, it is possible to apply the patent taxation system in the provision of such services (extended) only in relation to those provided only to the population (letters of the Ministry of Finance of Russia dated September 2, 2014 No. 03-11-12 / 43824 and dated December 28, 2012 No. 03- 11-11/398);
- the entrepreneur conducts activities independently or with the involvement of hired personnel (including under civil law contracts), the average number of which does not exceed 15 people for all types of activities. Determine the average number for the period for which the patent was issued. If you combine PSN with UTII, take into account only employees who are engaged in activities on PSN (paragraph 17 of the Review sent by letter of the Federal Tax Service of Russia dated July 7, 2016 No. SA-4-7 / 12211, ruling of the Supreme Court of the Russian Federation dated June 1 2016 No. 306-KG16-4814). Note that prior to the release of this letter, the controllers had a different position. In other cases of combination, take into account all your mercenaries - in such cases, the position of the department has not yet changed (letter of the Ministry of Finance of Russia dated July 21, 2015 No. No. ED-4-3/13578);
- activities are not carried out within the framework of a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property.
These conditions must be met for the duration of the patent.
Such a conclusion follows from the provisions of paragraphs, and article 346.43 of the Tax Code of the Russian Federation.
An entrepreneur can apply the patent system regardless of his tax status, that is, being both a resident and a non-resident (letter of the Ministry of Finance of Russia dated November 25, 2013 No. 03-11-12 / 50675).
For what types of activities a patent is issued
The list of activities for which a patent can be obtained is established by paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. At the same time, the constituent entities of the Russian Federation have the right to expand this list in relation to other household services specified in OKVED 2 and OKPD 2. Codes for types of activities and codes for services that are related to household are listed in the lists approved by the Decree of the Government of the Russian Federation of November 24, 2016 No. 2496-r (subclause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation). You can view the full list of services that are subject to SPE in your subject in the regional law. A selection of such laws is in the table.
If an entrepreneur plans to simultaneously engage in several of the listed activities, he must obtain patents for each of them.
Letter of the Ministry of Finance of Russia dated April 26, 2017 No. 03-11-12/25070
[On the application of the patent system of taxation in the provision of services for the repair of housing and for the production of assembly, electrical, sanitary and welding works]
The Department of Tax and Customs Policy has considered the appeal on the application of the patent system of taxation and reports the following.
In accordance with subparagraphs 12 and 13 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the patent taxation system can be applied by individual entrepreneurs engaged in entrepreneurial activities in the provision of services for the repair of housing and other buildings and for the production of assembly, electrical, sanitary technical and welding works.
At the same time, the application of the patent system of taxation in relation to these types of entrepreneurial activities is not made dependent by the Code on whether the customer under the contract for the provision of these services is a legal entity or an individual.
According to subparagraph 2 of paragraph 8 of Article 346.43 of the Code, the constituent entities of the Russian Federation have the right to establish an additional list of types of business activities related to personal services and not specified in paragraph 2 of this article, in respect of which the patent taxation system is applied. Activity codes in accordance with the All-Russian Classifier of Economic Activities (hereinafter referred to as OKVED2) and service codes in accordance with the All-Russian Classifier of Products by Types of Economic Activities related to household services are determined by the Government of the Russian Federation. The specified codes are approved by the order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r (hereinafter referred to as the Order).
In the said Order, such a type of activity as the production of roofing work is defined under the code 43.91 OKVED2.
In this regard, individual entrepreneurs in relation to such a type of activity as the production of roofing work are entitled to apply the patent system of taxation.
At the same time, we inform you that this letter of the Department does not contain legal norms, does not specify regulatory requirements and is not a regulatory legal act. Written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees are of an informational and explanatory nature and do not prevent taxpayers from being guided by the norms of the legislation of the Russian Federation on taxes and fees in an understanding that differs from the interpretation set forth in this letter.
Decree of the Government of the Russian Federation of November 24, 2016 No. 2496-r
[On approval of codes for types of economic activity (OKVED2) and service codes (OKPD2) related to personal services for the purpose of applying the Tax Code of the Russian Federation]
Appendix 1. List of codes for types of activities in accordance with the All-Russian Classifier of Types of Economic Activities Related to Domestic Services 1
01.61; 10.11.4; 10.13.2; 10.31; 10.41; 10.61.2; 10.61.3; 13.10.9; 13.30.3; 13.92.2; 13.99.4; 14.11.2; 4.12.2; 14.13.3; 14.14.4; 14.19.5; 14.20.2; 14.31.2; 14.39.2; 15.20.5; 16.24; 16.29.3; 18.14; 23.70.2; 25.50.1; 25.61; 25.62; 25.99.3; 31.02.2; 31.09.2; 32.12.6; 32.13.2; 32.99; 33.12; 33.13; 33.15; 33.19; 38.32; 41.10; 41.20; 42.21; 43.21; 43.22; 43.29; 43.31; 43.32; 43.32.1; 43.32.2; 43.32.3; 43.33; 43.34; 43.34.1; 43.34.2; 43.39; 43.91; 43.99; 45.20; 45.20.1; 45.20.2; 45.20.3; 45.20.4; 45.40.5; 47.78.22; 58.19; 74.10; 74.20; 74.30; 77.11; 77.12; 77.21; 77.22; 77.29; 77.29.1; 77.29.2; 77.29.3; 77.29.9; 77.31; 77.33; 77.33.1; 77.33.2; 81.21.1; 81.22; 81.29.1; 81.29.2; 81.29.9; 81.30; 82.19; 88.10; 88.91; 93.29.3; 93.29.9; 95.11; 95.12; 95.21; 95.22; 95.22.1; 95.22.2; 95.23; 95.24; 95.24.1; 95.24.2; 95.25; 95.25.1; 95.25.2; 95.29; 95.29.1; 95.29.11; 95.29.12; 95.29.13; 95.29.2; 95.29.3; 95.29.4; 95.29.41; 95.29.42; 95.29.43; 95.29.5; 95.29.6; 95.29.7; 95.29.9; 96.01; 96.02; 96.02.1; 96.02.2; 96.03; 96.04; 96.09.
OK 029-2014 (NACE Rev. 2) All-Russian Classification of Economic Activities (OKVED 2).
Sections D (Class 35) - U (Class 99) (Part 2)
43 Specialized construction works1
| Production of electrical work This grouping includes: - installation of electrical systems in all types of buildings and structures of civil engineering; - installation of electrical wiring and electrical fittings, telecommunications, computer network and cable television wiring, including fiber optic communication lines, antennas of all types, including satellite dishes, lighting systems, fire alarms, security alarm systems, street lighting and other electrical equipment on roads, power supply for ground electric transport and electrical signaling equipment, lighting of runways of airports and spaceports, electric collectors of solar energy; - performance of work on the supply of electrical networks for connecting electrical appliances, combination locks, intercoms and other equipment, including baseboard heating (as amended by amendments No. 6/2016) |
|
| Production of sanitary works, installation of heating systems and air conditioning systems This grouping includes: - installation of plumbing, heating and air conditioning systems, including their reconstruction, maintenance and repair; - installation (installation) in buildings or structures: heating systems (electric, gas and oil), stoves and fireplaces, cooling risers, non-electric solar energy collectors, plumbing and sanitary equipment, ventilation and air conditioning equipment and air ducts, gas fittings, pipelines for steam supply, automatic fire extinguishing systems, automatic lawn watering systems; - work on the installation of pipelines This grouping does not include: - installation of electric baseboard heating, see 43.21 (as amended by amendments No. 6/2016) |
|
| Production of other construction and installation works | |
| This grouping includes: | |
| - installation (installation) of equipment, except for heating and air conditioning systems, or engineering equipment in buildings and civil engineering structures | |
| This grouping includes: | |
| - installation (installation) in buildings or structures: elevators, escalators, including their repair and maintenance, automatic and revolving doors, lightning rods, air purification systems, thermal, sound or vibration isolation | |
| - installation of engineering equipment in buildings and structures, see 33.20 | |
| 43.3 | Construction finishing works |
| 43.31 | Production of plaster works |
| This grouping includes: | |
| - external and internal plastering works in buildings and structures, including the installation of reinforcing meshes | |
| Joinery and carpentry work | |
| This grouping includes: | |
| - installation of doors (except automatic and revolving), windows, door and window frames made of wood or other materials; | |
| - installation of prefabricated kitchen sets, cabinets, stairs, commercial equipment, etc.; | |
| - interior fittings such as ceilings, sliding and removable partitions, etc. | |
| This grouping does not include: | |
| - installation of automatic and revolving doors, see 43.29 | |
| 43.32.1 | Installation of doors (except automatic and revolving), windows, door and window frames made of wood or other materials |
| 43.32.2 | Works on the installation of internal stairs, built-in wardrobes, built-in kitchen equipment |
| 43.32.3 | Manufacture of works on interior finishing of buildings (including ceilings, sliding and removable partitions, etc.) |
| Flooring and wall cladding work | |
| This grouping includes: | |
| - laying, tiling, cladding, hanging or assembling in buildings or structures any parts of their structures, including: laying ceramic tiles, concrete pavement or hewn stone for floors, as well as the installation of ceramic stoves; | |
| - installation of parquet and other wooden floor coverings, wall cladding with wood; | |
| - laying carpets, linoleum and other materials; | |
| - execution of wall cladding or floor coverings made of natural and artificial stones; | |
| - wallpapering | |
| 43.34 | Production of painting and glass works |
| This grouping includes: | |
| - painting works of internal and external parts of buildings; | |
| - painting works in civil engineering structures; | |
| - installation of glasses, mirrors, etc. | |
| This grouping does not include: | |
| - installation of windows, see 43.32 | |
| 43.34.1 | Production of painting works |
| 43.34.2 | Glass production |
| Manufacture of other finishing and finishing works | |
| This grouping includes: | |
| - cleaning of buildings and structures after completion of construction; | |
| - performance of other finishing works and works on completion of construction, not included in other groups | |
| This grouping does not include: | |
| - activities of interior designers, see 74.10 | |
| - general interior cleaning of buildings and structures, see 81.21 | |
| - special external and internal cleaning of buildings and structures, see 81.22 | |
| 43.9 | Other specialized construction works |
| 43.91 | Roofing production |
| This grouping includes: | |
| - device of roofs; | |
| - roofing device | |
| This grouping does not include: | |
| 77.32 | |
| 43.99 | Other specialized construction works, not included in other groups |
| This grouping includes: | |
| - construction works of the same type, used for different types of structures, requiring special skills or equipment, including: laying foundations and driving piles, performing waterproofing works, drying rooms, sinking a mine shaft, installing steel elements of structures of buildings and structures, installing steel reinforcement, brick and stone laying, erection and dismantling of scaffolding and work platforms, except for the rental of scaffolds and work platforms, installation of chimneys and industrial furnaces, work with special access requirements that require climbing skills and the use of appropriate equipment, such as work on high-rise buildings; | |
| - underground works; | |
| - construction of open pools; | |
| - steam cleaning, sandblasting and other similar works on the outer surface of the walls of buildings; | |
| - rental of cranes and other construction equipment with an operator | |
| This grouping does not include: | |
| - rental of construction machinery and equipment without operator, see 77.32 | |
| 43.99.1 | Waterproofing works |
| 43.99.2 | Works on the installation of scaffolding and scaffolding |
| 43.99.3 | Piling and foundation works |
| 43.99.4 | Concrete and reinforced concrete works |
| 43.99.5 | Works on the installation of steel building structures |
| 43.99.6 | Stone and brick works |
| 43.99.7 | Works on assembly and installation of prefabricated structures |
| 43.99.9 | Specialized construction works, not included in other groups |
Answered by Alexander Sorokin,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at
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