The procedure for obtaining OKVED codes for IP and LLC. Deciphering the OKVED abbreviation: features of the choice of activity codes

In this article, we have collected the most popular questions related to codes OKVED, which are asked to us by both site visitors and customers.

1. How many OKVED codes can be specified when registering an LLC or individual entrepreneur

The legislation does not restrict number of OKVED codes, which you can specify during the initial registration of a legal entity (for example, LLC) or an individual entrepreneur.

Form R11001 and R21001 contain 57 fields for indicating the selected OKVED codes in them. The first cell is used to indicate the main code. At the same time, there may be several sheets with OKVED codes.

2. What codes can be indicated in the form P11001 and P21001

Previously, it was possible to indicate codes containing only 3 characters, so do not be surprised if you find three-digit codes in an extract from the Unified State Register of Legal Entities of an organization registered before July 2013.

3. What is the main OKVED code

Main OKVED code this is a code of the type of economic activity that maximally reflects the activities of your organization or individual entrepreneur. That is, this is the activity that prevails in comparison with the rest.

4. What is an additional OKVED code

Additional OKVED code reflect related activities, i.e. does not take a leading position among the others. For example, for a car dealership, the main OKVED code will be the sale of cars, and additional ones: maintenance, sale of auto parts.

5. How to add or change OKVED codes

You can at any time add or completely change OKVED codes.

For a legal entity, there are two ways to add codes:

Change of OKVED codes in the Charter and the Unified State Register of Legal Entities
Change of OKVED codes only in the Unified State Register of Legal Entities

For the first case, changes are made to the constituent documents of a legal entity, namely, to the Charter, which contains descriptions of the organization's activities. For this, to the registration authority (FTS), you need to submit an application in the form P13001 and a new version of the Charter.

For the second case, there are no changes in the constituent documents. Codes change only in the list of activities that are contained in the Unified State Register of Legal Entities.

6. Is it possible to indicate OKVED codes from different groups / sections

Directory OKVED almost all possible types of activity are described: from agriculture to the activities of state structures.

The legislation does not contain restrictions on the choice of codes for only one group. Thus, if the main code involves activities in the field of agriculture, then you have the right to indicate codes from other groupings, for example, transport services.

7. How many codes does OKVED contain

The current edition of the All-Russian Classifier of Economic Activities contains more than 1600 OKVED codes. The new edition, which comes into force on January 1, 2016 (by the way, it was planned to be launched on January 1, 2015, but was postponed) already contains more than 2500 codes.

The OKVED code is assigned to all enterprises that operate in Russia and needs to be updated annually by the statistical authorities.

What is OKVED: what is it for?

The OKVED code determines which line of business a given enterprise belongs to. This is necessary for registering an enterprise or obtaining the status of an individual entrepreneur.

The code of the type of economic activity is determined by a legal or natural person independently, but is approved by the statistics agency.

On the basis of this classifier, the statistics agency keeps records and analyzes the functioning of enterprises in the context of economic activity. The OKVED code is used when registering bank details, in particular, OKPO.

Also, the code is used in the preparation of documents and accreditation of the company in the customs authorities. The presence of a code allows a legal entity to take part in tenders, when licensing and auditing by regulatory authorities.

OKVED classifier: encoding structure

The classifier consists of 17 sections. OKVED does not take into account the division of enterprises by form of ownership, legal form, departmental subordination.

The code does not distinguish between foreign and domestic trade, commercial and non-commercial activities, foreign and domestic trade.

The classification of activities has a hierarchical subordination. The encoding uses 2-6 characters, but at the state registration of the enterprise, at least four digital characters should be indicated.

Let's denote each digital character by zero, then the classifier structure looks like:

00. - class;
00.0 - subclass;
00.00 - group;
00.00.0 - subgroup;
00.00.00 - view.

The more numbers in the code, the more detailed the activity of the enterprise is deciphered. It is not always advisable to apply detailed decoding.

If a company, for example, produces paper products for household needs and indicated the encoding 21.22, then when expanding production and introducing other types of paper products, the company will need additional registration of this type of activity.

To avoid re-registration, you can specify several directions in the code that may be used in the future.

On the basis of OKVED codes, a classification of levels of occupational injuries and occupational morbidity (32 classes) was created. This classification allows you to receive social benefits in the event of accidents at work, and the company to pay contributions in accordance with the tariffs for social insurance.

The higher the hazard class, the higher the nominal value of the tariff. OKVED data are confirmed annually by financial statements.

If the enterprise refused to confirm or did not confirm the type of activity according to the classifier in time, then the FSS body will perform the coding on its own. In this case, the maximum professional risk for this type of activity will be selected according to the classifier, respectively, social insurance contributions will be higher.

How to choose types of OKVED?

The OKVED coding does not imply any liability on the part of a registered business entity, including the rights and obligations for legal entities and individuals.

The main type of economic activity of the company is the direction that gives the company or individual entrepreneur the greatest income.

Other activities are listed as secondary. When changing activities or expanding production, the enterprise must update the Charter and provide information within a certain period of time to the tax authorities.

When choosing a type of economic activity, it should be remembered that some of them require mandatory licensing.

Some activities are subject to special prohibitions, for example, the auditor can only perform accounting, and only banking institutions can engage in banking activities.

When choosing a type of activity, you must first select the industry, and then drill down. From 04.07.2013, changes to the execution of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (Order of the Federal Tax Service of Russia dated January 25, 2012 No. MM V-7-6 / [email protected]).

To register, it is enough to indicate one type of activity. The maximum number of directions is unlimited, but it is not recommended to register more than 30 positions. The decoding of each code in the application for the new standard is not indicated.

Breakdown of OKVED by type of activity

No. p / p		Document section	Breakdown of activities
1	01 – 02.02.2	BUT	Agriculture, hunting, forestry
2	05 – 05.02.02	AT	Fishing and fish farming
3	10 – 14.50.29	With	Mining:
4	15 – 37.20.7	D	Manufacturing industries
5	40 – 41.00.2	E	Production and distribution of energy, gas and water
6	45 – 45.50	F	Construction
7	50 – 52.74	G	Wholesale and retail trade, repair of vehicles and products for personal use
8	55 – 55.52	H	Hotels and restaurants
9	60 – 64.20.3	I	Transport and communications
10	65 – 67.20.9	J	Financial activities
11	70 -74.84	K	Real estate: operations with it, rent and provision of services
12	75 -75.30	L	Ensuring military security and compulsory social security
13	80 — 80.42	M	Education
14	85 – 85.32	N	Health and social services
15	90 – 93.05	O	Other communal, social and personal services
16	95 – 95.00	P	Housekeeping Services
17	99 -99.00	Q	Activities of extraterritorial organizations

This table shows the coding for the main branches of production without indicating the subsections. The choice of code is made according to the type of activity of the selected industry. Statistical authorities approve the information submitted by the entrepreneur.

If the OKVED code is lost, it can be restored by the classifier, and then confirmed before submitting reports to the statistics agency at the beginning of the year.

When it is not possible to restore the encoding on its own, Rosstat will issue the information again for a fee at the request of the entrepreneur.

To decipher OKVED, you need to find the classifier section by the first digits of the code up to the point, then directly in the section find the desired item of the type of activity according to the code digits.

It should be remembered that when changing the type of activity, a legal entity must also make changes to the Unified State Register of Legal Entities (Unified State Register of Legal Entities).

Private (individual) entrepreneurs make changes to the USRIP (Unified State Register of Individual Entrepreneurs). To do this, within three days, the amended data is submitted in the prescribed form to the territorial body of the Federal Tax Service of the Russian Federation.

If the changes were not made within the regulated timeframe, the new activity will be considered illegal. This entails criminal and administrative liability of a legal or natural person.

Video on the topic: “OKVED how many and which ones to choose? How much does each additional OKVED cost?”

OKVED is the all-Russian classifier of the type of economic activity, which allows you to determine the main and additional types of activity of an entrepreneur or an entire organization. It is a code or statistical information that is provided to regulators to clarify the direction of their activities.

How is the code decoded?

OKVED itself is a set of numbers, which can consist of 2 or 6 characters, depending on your choice. The structure of each code is as follows:

XX.XX.XX - type of activity;
XX.X - subgroup;
XX - group;
X - subclass;
XX - class.

This can be clearly seen in the diagram:

As you can see, the numbers "go" from the general to the particular: for example, 45.1 (subclass) - preparing a site for construction, and 45.11 (class) - dismantling buildings and demolishing them, 45.11.2 (subgroup) - performing work with the land, respectively.

Some other OKVED can be found in the table:

Thus, under each pair of figures there is a drop-down list, and the task of the entrepreneur / organization is to correctly select the type of activity from this list that corresponds to the work performed. The body of statistics approves the code.

How to choose OKVED?

Here is a summary of the rules on how to choose a code for your activities, which is relevant for all organizations:

It is allowed to select several codes, but not more than 20.
If an organization was opened, the main activity code was chosen, but after some time you plan to expand, you must definitely open an additional code, otherwise the activity may be declared illegal. How to insure yourself? Analyze your work and open several codes at once for possible directions for the development of your business.
If it was not possible to find the description of the desired business according to the code, then "Other services" is selected.
If the main + additional activity is chosen, but the additional one brings more income, then the “balance of power” needs to be changed. At the same time, it must be remembered that in large organizations, any change in OKVED, as well as its assignment, is reflected in the company's Charter. But if the Articles of Association stipulate that the organization has the right to engage in other activities, no changes to the Articles of Association will be required.
If a decision is made to change business activities, it is necessary to notify the tax service of your decision within three days by submitting an application.

Since July 2016, there has been a change in the classification codes, so a new code must be indicated, otherwise the application will be declared invalid (the consideration of the application by the tax authorities takes no more than 7 days), and in 2017 the updated classifier will come into force.

What does OKVED affect?

When opening the code, you need to focus not only on the correct indication of labor, but also remember about taxation. OKVED directly affects contributions to the Social Insurance Fund, which can vary from 0.2% (deductions for employees) to 4% (metallurgists and builders).

In doing so, the following factors must be taken into account:

In addition to the Social Insurance Fund, you need to decide on the taxation system, since the choice of a further code is directly related to it. In this case, it is necessary to take into account the factor of "getting" under the OSNO.
Before opening a new activity, it is necessary to check whether it complies with the previous taxation system. If not, if the previous activity is no longer supposed to be maintained, it is necessary to close it (not codes, but the activity itself) and immediately apply for the opening of new OKVED and the transition to a new system of simplified taxation, for example, USN.
If the new code turned out to be on the OSNO, you can switch to the simplified taxation system from next month, after closing this one with the encouragement of the tax office. For the current month, it is imperative to submit reports that are characteristic of the general taxation regime.
It is not uncommon to switch to patent taxation, which is very convenient, but there are OKVEDs for this type of taxation, so if your activity falls into place, it’s great. But you need to remember that if you do not pay for the patent on time, you can automatically switch to OSNO and even face litigation.

Documentation of OKVED

Initially (if the organization is large), on the basis of the council of the company's participants, changes are made to the Charter, if the document does not contain an appropriate entry on the possibility of carrying out various types of activities.

Then you need to fill out the application form P14001 for changes:

It must be submitted to the tax office, including the following documents in the package of papers:

Passport and its copy.
Charter as amended.
Extract from the state register, which was received within a month before the submission of documents.

On the basis of the received registration certificate, you submit an application to the statistical authorities, which in turn send an information letter. This letter gives the right to open a bank account.

In essence, OKVED is an officially established list of all permitted types of activities that Russian enterprises and entrepreneurs can engage in. Why are OKVED codes needed?

It is officially established that when establishing and registering a legal entity (LLC, CJSC or OJSC) with the tax authorities, in the initial application it is necessary to indicate the types of activities that the company will be engaged in, highlighting the main one among them. Moreover, these data should also be written in the constituent documents - in the charter of the company.

As for individual entrepreneurs, when registering them, the main type of activity is indicated only in the application. These data are recorded in the Unified State Register of Legal Entities or in the EGRIP. During the entire period of existence of the company or IP, OKVED may change or be supplemented by other types of activities.

Why does a company or individual entrepreneur need OKVED?

Firstly, it collects statistical data that are important in terms of understanding the economic and industry situation in different regions of Russia and the country as a whole.

But this is not the main function of OKVED, the type of activity that the company is engaged in is important in taxation and deduction of mandatory insurance premiums.

OKVED for taxation. Most small firms and entrepreneurs use the following taxation systems - UTII or STS.

The admissibility of using UTII is largely determined by the type of activity of the company. For example, UTII can be applied in retail trade or in the restaurant business, but it cannot be used by companies providing legal or notary services, for such companies it is possible to use the simplified tax system.

Of course, OKVED is not always a decisive factor in determining the taxation system, but nevertheless it is very significant, and often the tax authorities refuse companies to switch to one or another taxation system precisely because of the type of activity.

Quite often, regional governments reduce tax rates for businesses engaged in certain types of activities, such as vegetable growing or animal breeding. And if a company, based on OKVED, falls under preferential activities approved by the government, then it can safely use this by paying lower taxes.

OKVED in the system of compulsory insurance. The amount of contributions for compulsory insurance against industrial accidents and occupational diseases depends on the type of activity indicated during registration. Insurance rates range from 0.2 to 8.5%, and is established by the Social Insurance Fund depending on the class of occupational risk. It is important to know that every year all organizations (with the exception of individual entrepreneurs) must confirm the main type of activity in the FSS, for which it is necessary to provide an extract from the Unified State Register of Legal Entities or a confirmation from the tax office indicating the OKVED used.

What codes need a license?

As you know, many types of activities require compulsory licensing. And you can understand whether a company needs a license based on OKVED, which the company uses as its main activity.

The list of types of activities subject to mandatory licensing was approved by the Federal Law “On Licensing Certain Types of Activities” No. 99-FZ dated May 04, 2011. Of the most common types of activities that fall under licensing: medical activities, trade in alcoholic beverages, tour operator activities, transportation of passengers and much more.

The OKVED instructions must be approached very competently, clearly understanding what types of activities the company will be engaged in. This will protect the enterprise from possible disagreements with regulatory authorities.

You can learn more about why OKVED is needed from the video. Happy viewing!

http://www.youtube.com/watch?feature=player_detailpage&v=Scq_dbb1EXo

After reading this article, you will receive complete information about what OKVED is. Why is it needed and what does it affect. You will learn the structure, the main sections of OKVED and how to determine which code is suitable for a future or new field of business.

Registration of an individual entrepreneur or organization always begins with the choice of the OKVED code, since without it it is impossible to engage in economic activity. And the first difficulty that the future entrepreneur faces is that he does not understand what this 5-letter abbreviation means.

The second difficulty lies in the ignorance of why OKVED is needed and what it affects. More on all this below.

What is OKVED: deciphering the abbreviation

OKVED is the all-Russian classifier of types of economic activity, which is part of the national standardization system of the Russian Federation and developed by the Ministry of Economic Development.

Such a classifier is used in the Republic of Belarus, Ukraine, Kazakhstan and other countries.

When registering a business, an individual entrepreneur or organization must choose a code that is suitable for the future type of activity. Regardless of whether an individual entrepreneur is registered or, for example, a legal entity, the codes for them will be the same. That is, the form of ownership does not affect the classification of the organization.

OKVED is divided into 17 parts, groups, subgroups, types and classes. They will be discussed in detail below.

Why OKVED is needed and what it affects

The classifier is needed for statistical accounting and reporting on certain categories of economic activity. That is, with its help, grouping of all types of business is carried out. This helps the tax office determine the taxation system for a particular activity.

To understand why OKVED is needed, you should find out the main functions that it performs. These include:

Regulation of taxation of certain areas of economic activity.
Economic analysis of enterprises and entrepreneurs within the state.
Collection of information about business entities for further statistical accounting.
Unification of data in state registers and directories.
Assistance in the preparation of legal documents to control the activities of organizations and entrepreneurs at the state level.

The code is used when opening a bank account, details, and makes it possible to participate in tenders. It is indicated in contracts for the provision of services and other documents related to the activities of an entrepreneur or organization.

That is, classifier codes allow regulatory authorities to monitor all areas of economic activity, obtain data for statistics or analytical issues. And the tax authorities, with the help of a classifier, determine the taxation system for a particular business in accordance with legislative acts.

It should be noted that OKVED affects:

tax burden;
the size of the authorized capital;
licensing;
belonging to a particular industry;
direction of activity.

Structural features of the classifier

The OKVED directory contains many codes. For convenience, they were structured in digital encoding.

For clarity, "Y" will be taken as the symbol.

YY.Y - subclass

YY.YY.Y - subgroup

YY.YY.YY - view

For even greater convenience, all classes are grouped into sections.

The main sections of OKVED

Sections are marked in Latin letters:

A. Agriculture and forestry, hunting.

B. Fish farming, fishing.

C. Mining.

D. Manufacturing industries.

E. Production, distribution of water, gas and electricity.

F. Construction.

G. Trade, repair of automobiles and household appliances.

N. Restaurant and hotel business.

I. Transport and communication.

J. Financial activity.

K. Real estate transactions.

L. Public administration and military security.

M. Activities in the field of education.

N. Provision of social services, health work.

A. Community and social personal services.

R. Work in the field of providing housekeeping services.

Q. Activities of extraterritorial organizations.

How to choose OKVED for your business

When a person registers an organization or decides to become an individual entrepreneur, he is obliged to indicate in the application the classifier code that will allow him to legally engage in the chosen activity.

You can select several codes at once, one of which will be the main one, and the rest will be additional.

For example, if an entrepreneur retails food, then this would be the main economic activity. And an additional one may be the wholesale sale of non-food products, clothing, equipment or the opening of a cafe.

At the initial stage of registering an enterprise, several codes can be selected at once, even if at first the activity will be carried out only one at a time. So do organizations that plan to develop business by expanding the services provided.

You can always exclude old code or add new one.

To choose the right code, you need to perform a few simple steps:

determine what specific activities the entrepreneur or organization will be engaged in;
find the necessary section and subsection in the OKVED reference book;
choose a class, subclass, group and type of economic activity;
finally decide on the code, add it to the application for registration of an individual entrepreneur or company.

It may happen that there is no suitable code in the OKVED reference book. Then select "Other Services". But it is better to consult with a specialist first.

When registering a business, the application indicates all the selected codes that will be simultaneously registered along with the organization or individual entrepreneur.

How to change or add a new code

If an entrepreneur or company is going to do additional services, then it will be necessary to add a new code suitable for future activities. To do this, you should go to the authority that previously registered the organization or individual entrepreneur, and provide an application for making a code addition.

If you need to change the main code, you will need:

Decide on a new OKVED code.
Amend the charter of the enterprise (if any).
Write a request to change the code.
Notarize the signature.
Pay state duty.
Submit the required documents to the tax office.

Upon completion, the entrepreneur will be issued documents confirming the code change and its registration. Only then can you engage in new activities.

It is best to consult with a lawyer before adding or changing code. Otherwise, ignorance of the basic subtleties of these procedures can turn into troubles and checks by the tax inspectorate.

Responsibility for carrying out activities not according to OKVED

During inspections, the tax inspectorate checks how legal business transactions were. If the fact of receiving income from services that were not specified in the constituent documents and not added to them is revealed, then all income received from these services will be withdrawn from circulation with its confiscation.

There is no other punishment for carrying out activities not according to OKVED.

If an entrepreneur incorrectly chose a code during registration and his business does not match it, then he will not face any fines or penalties. It will be enough to change the code.

Conclusion

When registering a business, indicating the code is a mandatory procedure. You can choose the appropriate code using the OKVED reference book.

Enterprises and individual entrepreneurs have the right to carry out activities under several codes at once. In this case, one code will be the main one (the entrepreneur determines it himself), and all the rest will be additional.

The implementation of economic activity is punishable by confiscation of income received from services not provided for by the constituent documents.