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Information on types of economic activity. How to select OKVED codes for individual entrepreneurs

OKVED codes for individual entrepreneurs or LLCs.

In this article we will talk about how to correctly indicate OKVED codes for an individual entrepreneur or LLC in an application for registration (using the form or ), what mistakes entrepreneurs make when indicating OKVED codes when registering their business, and how to prevent these mistakes. The tips given here will help you choose OKVED codes yourself, minimize the risk of refusal registration of individual entrepreneur or LLC, and also avoid othersadverse consequences.

If you cannot find the required code, try finding it in the OKVED code database.

How to choose OKVED codes for individual entrepreneurs and LLCs?

The abbreviation OKVED stands for All-Russian Classifier of Types of Economic Activities. There are 2 OKVEDs in the Russian Federation: OKVED OK 029-2001, adopted in 2001, and OKVED OK 029-2007, adopted in 2007. What classifier do you think should be used to indicate species? economic activity when registering your business? According to earlier. Unfortunately, not all entrepreneurs have this information. In practice, there are cases when in an application for registration of an individual entrepreneur or LLC, OKVED codes are indicated according to OK 029-2007. As a result, applicants are denied registration (which means wasted time and money).

Pay attention! From July 11, 2016 for state registration 3 classifier is used - .

Case from practice:

The tax authority refused to register an LLC due to the fact that the application for registration of the LLC contained inaccurate information about the types of entrepreneurial activity. In the application on form P11001, the types of activities were indicated according to OK 029-2007, and not according to OK 029-2001. The arbitration court recognized the tax authority's refusal to register as legal (Determination of the Supreme Arbitration Court of the Russian Federation dated September 5, 2012 No. VAS-11024/12).

Case from practice:

In the application for registration, OKVED codes for the LLC were indicated partially according to OK 029-2001 and OK 029-2007. The tax authority refused registration, considering the application (which would have contained reliable information) not submitted. The arbitration court recognized the refusal to register as legal (Resolution of the Federal Antimonopoly Service of the Ural District dated 08.08.2011 No. F09-4717/11).

Conclusion: types of activities or indicate according to OK 029-2001. Where can I get OKVED codes for individual entrepreneurs or LLCs? Watch the following video.

How to correctly indicate OKVED codes for an individual entrepreneur or LLC?

So, you have found the type of activity that suits you and its code in OKVED 029-2001. After this, you need to enter it into the application form. Any improvisation in this case is not advisable; rewrite the type of activity verbatim and be careful with the numbers. If you make a mistake in the words when rewriting the type of activity, then this is still excusable, but if you make a mistake in the digital code, you risk being rejected.

Pay attention! From 07/04/2013 the documents for registration came into force (approved by order of the Federal Tax Service of Russia dated 01/25/2012 No. MM B-7-6/25@ ). According to these requirements, in the application for registration, the OKVED code for an individual entrepreneur or LLC must contain at least 4 characters (previously at least 3). Thus, when submitting applications for registration from July of this year, OKVED codes must be indicated in accordance with this requirement. Otherwise, you may receive a refusal.

How to fill out form P24001, see the following form O.

Another mistake that is made when filling out applications is the following. In the application, the entrepreneur indicates one number of types of activities, while the list of types of activities (according to the new forms in sheet I for LLC, in sheet A for individual entrepreneurs) contains a different number. Such an error can also lead to denial of registration.

Case from practice:

When registering an LLC, the application indicated information about 19 types of activities, and in sheet M, when indicating the list of these types, one activity was written twice. The tax authority considered that the application contained contradictory and unreliable information (19 types of activities are indicated in one place, and their list actually contains information about 18 types) and refused registration. The arbitration court recognized the refusal as legal and justified (Resolution of the Federal Antimonopoly Service of the Volga Region dated June 5, 2012 No. A57-23572/2011).

How to fill out and download an application for registering an LLC via the Internet on the website of the Federal Tax Service of Russia, see the following video.

How many OKVED codes for individual entrepreneurs or LLCs should I indicate in the application?

The application for registration must contain information about the types of activities that the individual entrepreneur or LLC plans to engage in. The minimum quantity that must be specified is one type of activity. The maximum is not limited. If all activities do not fit on one sheet, you can fill out several sheets. It is not recommended to indicate more than 30 types of activities. Too much large number complicates the work of tax officials, increases the risk of error, while statistics codes may contain information about only 30 types of activities.

There is a misconception that if the type of activity is not indicated during registration (and further in the information of the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs), then the entrepreneur does not have the right to engage in this activity. This is wrong. We talked about restrictions on doing business. The absence of any type of activity in the registration application does not prevent the entrepreneur from engaging in this activity. Having received the status of an entrepreneur or registered an LLC, an entrepreneur can carry out any entrepreneurial activity not prohibited by law (for some types of activity you need

Based on OKVED data, information about the activities of a new company or individual entrepreneur is entered into the Unified State Register of Legal Entities (USRLE) or into the Unified State Register of Individual Entrepreneurs (USRIP). Moreover, if when creating an individual entrepreneur they will be indicated only in the application, then when creating an LLC it is necessary to reflect them in the charter of the organization being created.

In addition, the tax authority sends information about the types of activities to the Social Insurance Fund, which registers policyholders and sets the amount of the insurance tariff, that is, the contribution for compulsory social insurance of workers against industrial accidents and occupational diseases. At the same time, the company must annually confirm its tariff, otherwise its size will be set automatically in maximum size. Despite the fact that in accordance with Russian legislation a company can carry out any types of activities not prohibited by law, including those not specified during registration (except for types of activities subject to licensing), it is better to reflect the real state of affairs in the documents. In addition, OKVED codes are required when registering with the Mandatory Fund health insurance, V Pension Fund, as well as in some banks to open a current account.

OKVED structure

The code for groupings of types of economic activity consists of two to six digital characters, and its structure can be presented as follows:

XX. - Class;
XX.X - subclass;
XX.XX - group;
XX.XX.X - subgroup;
XX.XX.XX - view.

OKVED itself consists of 17 sections corresponding to the classes of activities that a company can carry out:

A. Agriculture, hunting and forestry;
B. Fishery, fish farming;
C. Mining;
D. Manufacturing industries;
E. Production and distribution of electricity, gas and water;
F. Construction;
G. Wholesale and retail trade; repair vehicles, motorcycles, household products and personal items;
H. Hotels and restaurants;
I. Transport and communications;
J. Financial activities;
K. Real estate transactions, rental and provision of services;
L. Public administration and ensuring military security; social insurance;
M. Education;
N. Health and social services;
O. Provision of other communal, social and personal services;
P. Household activities;
Q. Activities of extraterritorial organizations.

How to choose the right type of activity according to OKVED?

When choosing a code, you need to move from general to specific. First, a field of activity is selected (for example, fishing, financial activities, etc.), then a section is determined. Then the searches are carried out in this section: subsection, class, subclass, group, subgroup, and, finally, it is necessary to determine the specific type of economic activity of the required organization.

The first selected OKVED code is decisive for the company and must necessarily correspond to its main type of economic activity. There are almost no restrictions on the number of types of activities; you can enter even the entire classifier. However, at least one code must still be indicated in the documents. Typically, companies are limited to five or six types of activities; it is not recommended to indicate more than twenty.

Current legislation requires a code consisting of at least three digits. If you do not want to indicate exactly the type of economic activity (for example, if you want to give the company more freedom to operate within the selected section), you can specify only the subclass of the section. But it is still advisable to choose economic activity codes containing at least four digits.

Choosing the right type of activity according to OKVED is not always easy. If any difficulties arise, you can refer to Appendix A of the classifier, which contains a detailed description of all types of activities, including types that fall under the category of other types of activities.

OKVED registration

After selecting OKVED codes, you must contact the registration authority at your place of residence to submit an application, which will contain the selected codes. Registration of OKVED will be carried out together with the registration of the company. If you later need to change or add new look activities, you should add new code OKVED. To do this, it is necessary to prepare a corresponding application and send it to the body that carried out the registration earlier. Incorrect registered codes can be corrected. However, corrections will inevitably entail wasted time and money (payment of a fee for registering changes to the charter or information in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs), so it is advisable to select the correct codes right away.

“Selecting codes in a classifier can be a very painstaking task,” comments chief accountant JSC "Asgard" Olga Antonovskaya. “So instead of reading a huge classifier from cover to cover, you can consult with entrepreneurs who are already working in the chosen areas. This will significantly reduce the time it takes to find the required codes. However, such codes are definitely worth checking; you need to check several times even those codes that you personally chose. The fact is that the tax office cannot independently make adjustments to the application, therefore, if there is an error, it is considered as reporting incorrect information, which automatically entails refusal of registration. Challenging such refusals in court is a long-term, exhausting matter and usually ends not in favor of entrepreneurs. You should be very careful when choosing an OKVED code for activities that require a license. It is highly advisable to find out exactly what it is from the relevant authority, so as not to become a victim of a license denial due to an incorrectly chosen code. In general, if you approach the process consciously, it is not difficult to understand OKVED. As a last resort, you can entrust this to professionals: the service is very inexpensive, and you won’t have to waste time and nerves at all.”

Beginning businessmen are often faced with the need to obtain OKVED, but not everyone knows what it is, what it is for, and how it is correctly deciphered. These and numerous other questions will be discussed in the next article.

What is OKVED?

The answer to this question lies in the decoding of the abbreviation OKVED - this is an all-Russian classifier of the type of economic activity. In other words, it is a code or statistical information provided by a businessman to the state as an explanation of the direction of business activity. For example, special codes exist for the following types of businesses:

  • livestock farming;
  • clothing production;
  • construction activities;
  • machine manufacturing;
  • financial activities;
  • work with real estate;
  • mining;
  • healthcare;
  • personal public utilities;
  • fishing and fish farming;
  • transport and communications;
  • social work.

And that's not all. The list with the classification of types of OKVED codes includes about 100 types of economically profitable activities, each of which contains many subparagraphs. Such a large number of codes is made so that the entrepreneur has the opportunity to characterize his activities as accurately as possible.

What is OKVED of an organization?

OKVED is an organization's code that determines the direction of its activities. As a rule, the codes of individual entrepreneurs and organizations do not differ, since there is a single all-Russian classifier. The OKVED code of an organization can be found out not only by the persons managing this organization, but also to third parties. To do this, it is enough to know either other details. With their help, it is easy to access OKVED, even online on the FMS website.

Why is OKVED necessary?

Registration of documents for a business will not be complete without individual determination of OKVED codes. They are designed to help a novice businessman legally open his own business. For what other purposes is OKVED used?

  • Simplifying the business registration procedure . These codes help not only in collecting documents, but also open the way for registering your business. Moreover, if the code is chosen incorrectly, then registration may be refused.
  • Tax calculation . It is known that the tax rate is calculated in accordance with the type of employment of the businessman. The OKVED code helps determine exactly your tax rate.
  • Analysis of the type of business activity . It is much easier to view statistics about a particular type of activity if you use the classification according to the code.
  • Regulation of economic activity . Not only in a certain city, but throughout the country, various regulatory standards are developed annually. legal acts concerning various types business. The OKVED code, like the second name of the occupation, will also help you track changes specific to your business.

It is important to remember when individually selecting an OKVED code that many types of activities require additional licensing. If they suit you, you will need to collect a number of documents to finally register your business.

Do OKVED codes affect anything?

It has already been noted why it is necessary to obtain codes. But does the core activity code affect the range of services and, if so, how? Let's look at some of the nuances of this issue:

  1. The OKVED code does not limit your work. That is, if a company takes an order that does not 100% correspond to its profile, then this is not considered an error or violation. However, if such a situation is repeated systematically, then you will either have to change the OKVED code or bear responsibility in accordance with the law.
  2. The main activity of the company is usually the one that generates the most income. If the company consistently receives more income from additional activities, then the codes will have to be changed.
  3. If the director of an organization decides to change his profile (respectively, change of OKVED), then he will have to meet with the company's management council to get official approval for this shift.

In addition, the amount of transfers to the social insurance fund for each employee depends on how risky the chosen type of activity is. The more complex and dangerous the activity being carried out, the greater the deductions.

Working with codes can seem very difficult if you don't know their classification. So that decoding does not seem complicated, let us turn to the structure of the activity code according to OKVED:

  • XX. XX. XX. - view;
  • XX. XX. X. – subgroup;
  • XX. XX. - group;
  • XX. X. – subclass;
  • XX – class.

Typically, classes and subclasses are used. Separate classes are used with the addition of certain letters. As can be seen from the structure, the complete activity code corresponding to one or another profile can contain from 2 to 6 elements (each 2 are separated by dots).

Please also note special attention Please note that when registering a type of business activity, you must indicate at least 4 code characters. If fewer numbers are indicated, the registration application may simply not be accepted. The resulting code contains the required number of characters: this must be specified.

Where can I get OKVED?

Finding out your OKVED code is not difficult - to do this, just refer to the relevant classifications presented on many sites on the Internet and choose the one that suits you best. Of course, to open your own business, self-selection is not enough - you need to officially receive a code. There are several options here:

  • Registration tax authority. In some cases, a tax organization can help with obtaining an OKVED code. You need to contact her when submitting documents for business registration: service employees will not refuse to help you obtain the code, although this is not their main responsibility.
  • Self-receipt. If in tax authority It was not possible to obtain the code, which means you need to contact the nearest State Statistics Service office. Before visiting, you need to collect a package of documents, which differ for LLCs. For individual entrepreneurs, you will need copies of the following documents: passport, TIN, extract from the Unified State Register of Individual Entrepreneurs and registration certificate.
    For an organization, the list of copies is slightly different: certificate of state registration of legal entities, TIN, charter, passport of the company director, charter and power of attorney, if necessary.
    Please note that you must provide regular uncertified copies, which significantly shortens the process of collecting documents.
  • Service of the official website of the State Statistics Service. Allows you to receive your code online at the earliest short terms. To receive an individual code, you will need to indicate the region in which the LLC or individual entrepreneur was registered, as well as the TIN. The service has been operating relatively recently, so there is not much information contained on it: you risk simply not finding the region you are interested in.
  • Receipt through third parties. Many organizations that help businessmen register a business are also willing to help with obtaining OKVED codes. This service is also provided separately: its cost will not exceed 2,000 rubles.

When you first receive an OKVED code from the State Statistics Service, you do not pay state fees, but if the document is suddenly lost, you will have to pay for re-issuance. To avoid troubles with restoring the code, it is recommended to make 1-2 photocopies of it.

What to do if OKVED changes?

Primary activity codes can be changed completely free of charge, without paying any fees or contributions. The procedure is complicated in that it requires a lot of paperwork: to change the code, you need to refill a number of documents in the P14001 form, namely:

  • 1 page. Here in paragraph 2 you will need to indicate the number 1 (since we are changing information about legal entity), as well as make the required changes to clauses 1.1, 1.2, 1.3, 2.
  • Page 1 sheet N. In paragraph 1.1 we write a new code.
  • Page 2 sheet N. The old code that we are changing is indicated in paragraph 2.1, it must exactly match the code contained in. No more information There is no need to fill out N on sheets; there is no need to change any codes there.
  • Pages 1 to 4 in sheets R. Filled out in accordance with the new forms of registration of legal entities indicating the new codes.

When filling out applications, code numbers must be written from left to right, indicating each number in a new separate cell.

Filling begins from the first cell. The completed application must consist of 7 sheets. With it, as well as other details, the company will need to come to the notary, and then to the Federal Tax Service. A similar form will also be filled out when an additional code is entered (if the company has two or more activity profiles), when it is changed, or deleted. You can carry out the procedure for changing or deleting codes yourself or through special organizations offering services for such work, where professionals will competently fill out the documentation and help you quickly change or delete the profile of interest.

OKVED for online stores

If you decide to open an online store, then keep in mind that it operates under the same conditions as a physical store: it pays taxes, is listed as a separate organization, and has employees. That is why you will also need to obtain a special code to register it. Here are some tips to give:

  • If the store opened recently and exists exclusively in virtual space, then you will need to indicate the code corresponding retail trade.
  • In situations where an online store provides direct delivery to the buyer, you will need to specify a code corresponding to the parcel trade.

In cases where a physical store corresponding to an online store is subsequently opened, a new OKVED corresponding to sales will also need to be entered. And if this type of activity becomes your main one, then the code for the main activity profile will need to be replaced.

How to get OKVED? (video)

Still don’t understand how to choose your OKVED code? Why is this so important, and what problems might arise when defining it? Find answers to these and additional questions in the following video, where the founder of the school successful entrepreneurs share your knowledge and experience:

The correct selection of the OKVED code is the key to successful business activity for both individual entrepreneurs and organizations. The more accurately it is selected, the better for the businessman and his own business. That is why the issue of registering OKVED codes should be approached with all seriousness.

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 selecting codes still arise, then you can get a free consultation on OKVED, but for a complete picture, including familiarization with the risks associated with choosing codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information intended to inform government authorities what exactly a new business entity plans to do. The codes are indicated according to a special document - the All-Russian Classifier of Types of Economic Activities, which gave the name to the abbreviation “OKVED”.

In 2019, there is only one edition of the classifier - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of the OKVED-1 editions (another name is OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) have become invalid since January 1, 2017.

If the applicant enters the codes of the wrong Classifier into 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. The documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, their full list we provided 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 what the structure of OKVED 2 sections looks like:

OKVED sections:

  • Section A. Agriculture, forestry, hunting, fishing and fish farming
  • Section D. Providing electricity, gas and steam; air conditioning
  • Section E. Water supply; drainage, organization of waste collection and disposal, pollution control activities
  • Section G. Wholesale and retail trade; repair of 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 producing goods and providing services for their own consumption
  • Section U. Activities of extraterritorial organizations and bodies

Letter names of sections are not used in the formation of OKVED codes. The code is classified within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - group;

**.**.*- subgroup;

**.**.** - view.

Here is an example of OKVED 2 code from section A “Agriculture, forestry, hunting, fishing and fish farming”:

  • Class 01 - Crop and livestock farming, hunting and the provision of related services in these areas;
  • Subclass 01.1 - Growing of annual crops;
  • Group 01.13 - Growing vegetables, melons, root and tuber crops, mushrooms and truffles;
  • Subgroup 01.13.3 - Growing table root and tuber crops with a high content of starch or inulin;
  • View 01.13.31- Growing potatoes.

Such detailed code details (up to six digits inclusive) are not required to be indicated in the application. It is enough to enter the OKVED code within 4 digits, that is, only up to the type of activity group. If you 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, melons, root and tuber crops, mushrooms and truffles” includes:
  • 01.13.1: Growing vegetables;
  • 01.13.2: Growing melons;
  • 01.13.3: Growing table root and tuber crops with a high content of starch or inulin;
  • 01.13.4: Growing vegetable seeds, with the exception of sugar beet seeds;
  • 01.13.5: Growing sugar beets and sugar beet seeds;
  • 01.13.6: Growing mushrooms and truffles;
  • 01.13.9: Growing vegetables not included in other groups.

If you indicated the OKVED code 01.13, then, for example, growing vegetables and growing 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 the code 01.13.

Examples of selecting OKVED codes depending on the chosen field of activity

The applicant’s idea of ​​the proposed activity codes does not always coincide with the logic of the structure of the OKVED classifier. For example, it is understandable when it comes to activities related to the rental of apartments and offices. The following OKVED codes are suitable:

  • 68.20 Rent and management of own or leased real estate
  • 68.20.1 Rent and management of own or leased residential real estate
  • 68.20.2 Rent and management of own or leased non-residential real estate

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

  • 18.12 Other types of printing activities
  • 74.20 Activities in the field of photography
  • 62.09 Activities related to the use computer technology And information technology, other
  • 73.11 Activities of advertising agencies
  • 73.12 Representation in the media
  • 90.03 Activities in the field of artistic creativity
  • 90.01 Performing arts activities
  • 62.01 Computer software development

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to include 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, you can enter 57 codes, but there can be several such sheets, in this 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, children's and youth sports, as well as culture and art with the participation of minors, then you will need to attach a certificate of registration to the application for registration absence of a 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, you can, after checking with the registration inspection about this possibility, request a certificate in advance.

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

Responsibility for conducting activities not in accordance with OKVED

As such, there is no liability for activities not in accordance with OKVED. AND judicial practice, and letters from the Ministry of Finance confirm that the entrepreneur is not subject to liability for carrying out activities not specified in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

At the same time, if you conduct activities using an OKVED code that is not registered or was not entered later, you may be brought to administrative liability in the amount up to 5,000 rubles according to Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for “...failure to submit, or untimely submission, or submission of false information about a legal entity or individual entrepreneur" OKVED codes are included in the list of such mandatory information in Art. 5 (5) of Law No. 129-FZ of 08/08/01, so you will need to hurry to make changes within three days after the start of activities under the new code.

Main activity according to OKVED

But here you need to be careful. The fact is that the calculation of contributions for workers for insurance against industrial accidents and occupational diseases occurs according to the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the insurance premium rate.

Before April 15 of the year following the reporting year, employers must submit to the Social Insurance Fund documents confirming the main type of activity, in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 of 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 from which the income received is higher in comparison with the income from other activities for the previous year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities specified by the policyholder, and this is where excessively specified OKVED codes can turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, or preferential, tax regimes (USN, UTII, Unified Agricultural Tax, PSN) have restrictions on the type of activity; if you intend to engage in certain types of activities, and at the same time choose a regime in which such activities are not provided for, then there is a conflict of interest here . It will be necessary to change either the tax regime or the desired OKVED. To avoid getting into such a situation, we recommend that you consult with experts in advance on the issue of choosing an appropriate taxation system.

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

If the new codes do not come close to the types of activities already specified 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 You must also pay a state fee of 800 rubles.

A short minimum you need to know about OKVED

  1. OKVED codes are a statistical designation of the code of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
  2. You must indicate at least one activity code in your application, maximum quantity OKVED codes are theoretically unlimited.
  3. There is no point in indicating as many codes as possible in the application (just in case), because... When registering an individual entrepreneur, among them there may be those for whose management it is necessary, in addition to the usual package of documents, to present a certificate of no criminal record.
  4. If you have chosen a special tax regime, then when choosing OKVED codes you must take into account restrictions on the types of activities in this regime.
  5. If there are employees, the main type of activity must be confirmed with the Social Insurance Fund before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because The rates of insurance premiums for workers depend on this.
  6. There is no liability for activities not according to the specified OKVED codes, but for untimely (within three days) notification of a change in codes, penalties may be imposed administrative fine up to 5 thousand rubles.
  7. If you or your counterparty do not have the appropriate OKVED codes, tax disputes are possible, with a refusal to reduce tax base or use another tax benefit according to the deal.

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In many documents used by modern commercial enterprises, OKVED codes are indicated. What is their purpose? How can a company owner choose the correct code using the appropriate classifier?

What is the purpose of OKVED?

The widespread, and therefore known not only to narrow specialists, abbreviation OKVED - what is it? This term stands for All-Russian Classifier by Type of Economic Activity. In some cases it is also called a "code classifier" economic activity, which, in principle, is quite logical, since in practice the abbreviation OKVED is almost always used in the context of economic activity codes.

Thus includes a list of codes various enterprises that produce goods and services. In fact, it has the status of a legal act that must be used by enterprises entering into various legal relationships. Which ones exactly?

Legal relations using OKVED

So, we know the decoding of the OKVED abbreviation. What kind of classifier is this from a practical point of view? As we noted above, it includes codes corresponding to certain types of goods and services produced Russian enterprises. These codes may be useful to companies, in particular:

Directly upon registration with the Federal Tax Service;

In the process of formation various types reporting - for example, statistical, accounting.

A company may have several codes in question. Among them, as a rule, there is a relatively small number - sometimes even only 1, main ones, the rest are additional. It will be useful to consider these two ways of using OKVED in more detail.

OKVED codes when registering an enterprise with the Federal Tax Service

So, perhaps the most main type legal relations within which the OKVED classifier may be useful - with a decoding according to, in particular, represents the registration of a company with the Federal Tax Service as an economic entity. This procedure is mandatory from the point of view of the founders of the enterprise starting to conduct a legal business.

To register with the Federal Tax Service, the owner of the enterprise submits documents to the department in established forms, in which it is necessary to indicate the OKVED code corresponding to the activities of the company. If one or another code is specified incorrectly, that is, the actual direction of the enterprise does not correspond to it, then this may provoke increased attention to the work of the company during inspections, sometimes - the Federal Tax Service refuses to register the enterprise.

In addition, when interacting with the FSS, OKVED can be useful. The law may provide for legal relations between private firms and this department on insurance issues, within the framework of which it is assumed that documents with codes of the enterprise’s economic activity will be transferred to the FSS.

OKVED codes in reporting

The next legal relationship within which codes that reflect activities according to OKVED may be useful is the formation by an enterprise of various types of reporting. In particular, statistical or accounting.

The fact is that in documents that are generated within the framework of the relevant types of reporting, it is often necessary to indicate these codes in order to accurately identify the economic profile of the enterprise.

OKVED code structure

So, now we know why the OKVED classifier is needed, what kind of source it is, what are the practical nuances of its use. It will be useful to consider the structure in which the code according to the corresponding classifier can be presented. The principles for the formation of relevant indicators are determined by the competent agency - the Ministry of Economic Development of Russia. As some experts note, Russian types of OKVED were based on European classification and are in many ways similar to them in terms of determining lists of economic activities. In particular, the first 4 digits in the Russian OKVED for a specific type of activity generally correspond to those accepted in the international classification.

In turn, other figures reveal the characteristics of a particular segment of the economy in Russia. For example, if we have the OKVED code 01.13.22, its decoding from the point of view of structure will be as follows.

The first 2 digits - 01 - indicate the field of activity of the enterprise. IN in this case — agriculture. The third number - 1 - indicates the fact that the business entity operates in the field of crop production. The remaining numbers indicate the specific subgroup and type of plants that the enterprise grows - in this case, nuts. They actually correspond to the marked code.

Please note that these codes correspond to OKVED according to document OK 029-2001. We will now look at what it is.

If an enterprise has the question “which OKVED code to indicate in documents within the framework of certain legal relations,” then it is very important to choose the correct classifier of the corresponding codes. The fact is that in Russia now there are actually 3 of them. How should you choose the correct source of codes?

Which classifier should I use?

Indeed, now in the Russian Federation there are 3 OKVED classifiers. What is this feature of legislative regulation?

The first classifier of the corresponding type was introduced into the Russian Federation at the beginning of 2000. We are talking about document OK 029-2001. For a long time, it was used as a source of data when registering enterprises and processing documents within the framework of other legal relations.

Later, another classifier of types of economic activities was introduced - OK 029-2007, but its application is carried out within a rather narrow range of legal relations, which are associated primarily with the collection of various types of statistical data by competent government bodies. In general, it is not used by commercial enterprises.

Subsequently, another classifier was introduced - OK 029-2014, while the first one was not cancelled. For some time, the procedure for their use was rather superficially regulated by law. Departments responsible for tax reporting enterprises - as the most important legal relationship with the participation of business entities, a rule was developed according to which those companies that registered with the Federal Tax Service before the introduction of document OK 029-2014 into circulation may not take any action to re-register their OKVED codes.

Use of OKVED: regulatory regulation

In turn, when entering into state registers new information about enterprises must be used already new classifier. In the Letter dated July 11, 2016, the Federal Tax Service provided relevant clarifications.

Thus, the very first classifier is not used in practice, although the data transferred to the Federal Tax Service during the period of its application may be reflected in state registers. If necessary, as can be seen by studying various legal acts from the Federal Tax Service, the relevant department can independently translate the old format economic activity codes into newer ones. Document OK 029-2007 is used quite rarely. Source OK 029-2014 is now used as the main one. Therefore, when registering a company, as well as when changing information about OKVED in the manner that we will consider later in the article, it is necessary to use codes from the appropriate source.

It is recommended that when choosing OKVED codes - services and products produced by an enterprise can be very different, and its founder is not always able to find the correct match for them in the classifier in question - to seek advice from Federal Tax Service specialists directly when registering an enterprise. Or contact competent specialists in specialized companies.

Why is it necessary for an enterprise to choose a company according to OKVED?

Significance of OKVED: economic classification

First of all, this is due to the fact that competent government bodies, primarily responsible for collecting statistics on economic entities, assign a specific number to the company in other classifiers. For example, in OKPO. This operation carried out by authorities in order to determine the industry specialization of the enterprise.

OKVED as an indicator of business legality

The next nuance: the company needs to correctly indicate the type of activity according to OKVED so that government authorities can clearly determine that it is engaged in a legal type of activity. The fact is that some types of business cannot be carried out by private firms. If you accidentally indicate the OKVED code for one of those related to these areas of activity, the Federal Tax Service may refuse to register the business.

OKVED and capital

Another reason for the need to correctly reflect OKVED in official documents is that within the framework of some types of activities, fairly large indicators for the minimum authorized capital of an enterprise can be legally established. What does it mean? First of all, if the founder of the company indicates a code corresponding to similar type activity and will not provide sufficient authorized capital, then regulatory authorities can apply various sanctions to it.

OKVED and contributions to the budget

Activities under OKVED can be classified in different ways based on the requirements established by law for companies to pay contributions to state funds and the budget. Therefore, in order to avoid increasing financial obligations to authorities, it is necessary to record the correct codes according to the classifier of economic activity in official documents.

How to find the required code?

Let's consider how, if other options are not available, you can search for the optimal business activity code in existing classifiers. Let’s agree that we have document OK 029-2014 at our disposal.

First of all, you need to determine the main activity of the company based on what it essentially is. In accordance with this parameter, we look for the corresponding section. In the OKVED classifier it begins with Latin letters. For example, the letter F corresponds to such type of economic activity as “Construction”. There are 3 possible groups in this section: 41 - buildings, 41 - engineering structures, 43 - construction work.

Let's agree that our company erects buildings, so we choose group 41. It, in turn, has 2 subgroups: 41.1 - project development, 41.2 - construction. Since we are engaged in the second type of activity, we select the appropriate subgroup. Within it there is 1 specific type of activity with OKVED code 41.20 - construction. We indicate it when registering a company, as well as other documents within the framework of the legal relations in which the enterprise will participate.

How to change the code?

Situations may arise in which an organization will need to change the economic activity code previously registered with the Federal Tax Service. Decide this task it can be done quite simply. It is necessary to contact the Federal Tax Service again and submit an application there in the prescribed form, which must indicate the new OKVED codes. To submit the relevant application to the department, the owner of the company will also need to present:

Passport;

A fresh extract from the register - which was issued no earlier than 1 month before contacting the Federal Tax Service on the issue of changing economic activity codes;

OGRN certificate;

Constituent documents;

Official decision to adjust activities.

The owner of the company will need to prepare the last 2 documents to confirm OKVED, information about which is corrected in the state register. Thus, changes to the relevant sources must be made in advance, before contacting the Federal Tax Service on the issue about which we're talking about. Also, when making adjustments to state registers, you must pay a state fee. That is, to the documents listed above, you will also need to add a receipt for its payment.

Choosing business activity codes: nuances

What nuances can you pay attention to when working with the codes in question?

Thus, we note that the legislation of the Russian Federation does not establish prohibitions on indicating types of economic activities that the company does not actually intend to engage in. However, it is advisable to indicate them as additional, rather than basic.

When classifying codes into basic and additional, it is recommended to first of all take into account the amount of income in a particular area of ​​activity. The OKVED code corresponding to the most profitable one should be recorded as the main one.

When using the corresponding codes, it is also desirable to ensure their uniformity within the scope of indication in various documents. For example, if one OKVED is recorded in any reporting source, then another that is sent to the same department should reflect a similar one.

An individual entrepreneur needs to choose an activity that will generate the most income. It will be the main one according to OKVED. In addition, you can select additional codes. If problems arise during the determination process, you can use the classifier application (it contains detailed descriptions all types of activities). It is worth noting that some types of activities require licensing.