Information on types of economic activity, OKVD code. How to choose OKVED codes. H. Hotels and Restaurants

When opening an organization, every future entrepreneur is faced with the question of choosing an economic activity. The choice of economic activity largely determines the taxation regime of your company, and therefore the amount of tax deductions, therefore the selection of types of economic activity must be approached very responsibly.

In accordance with current legislation, all commercial organizations (LLC, CJSC, OJSC), as well as individual entrepreneurs, have the right to carry out any types of activities not prohibited by law.

All types of activities that you have the right to engage in on the territory of the Russian Federation are determined by the All-Russian Classifier of Types of Economic Activities (OKVED).

It is necessary to pay attention to the fact that when registering an organization with the tax authorities (for example, an LLC), the selected types of activities are indicated not only in the application for state registration, but must also be specified in the Charter of the organization being created. When registering an individual entrepreneur (individual entrepreneur), the all-Russian classifier of types of economic activity is indicated only in the application.

There are main and additional types of economic activities. The main type of economic activity for a commercial organization is the type of activity that, based on the results of the previous year, has the largest share in the total volume of products produced and services provided, and for a non-profit organization - the type in which, based on the results of the previous year, the largest number of employees of the organization were employed.

Additional activities are any other (not defined as main) activities for the production of goods and services, i.e. types of economic activities related to various areas of production.

The products of the main and additional activities are usually intended for sale on the market to third parties.

For organizations that are registered for the first time as legal entities, or for individuals that are registered for the first time as individual entrepreneurs, the first of the declared types of activity specified in the documents (especially in the application for registration of a legal entity (individual entrepreneur)) is established as the main type of activity. provided by such organizations upon registration of an enterprise or individual entrepreneurs. Types of activities are assigned by the body carrying out state registration of legal entities.

You should know that the size of the insurance tariff (contribution) for compulsory social insurance of workers against industrial accidents and occupational diseases (hereinafter referred to as NP and PP) will depend on the specified main type of activity. The tariff is set by the Social Insurance Fund (SIF) and varies from 0.2 to 8.5% depending on the class of professional risk.

All types of economic activity are selected strictly according to OKVED codes. Each type of economic activity has its own digital designation, which can be found in the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2001 (NACE Rev. 1). The All-Russian Classifier of Types of Economic Activities (OKVED) has been put into effect instead of the All-Union Classifier of Sectors of the National Economy (OKONKH) since the beginning of 2003. OKVED is part of the Unified System of Classification and Coding of Technical, Economic and Social Information (ESKK) of the Russian Federation.

For the convenience of choosing the required type of economic activity, OKVED is systematized into large sections (from A to Q), where each large section is subdivided into smaller classes and subclasses that more accurately indicate specific types of economic activity. Thus, by selecting the section or its subsection you need in the Classifier, you determine exactly those specific types of activities that your company will engage in.

Must be remembered that current legislation requires you to indicate an OKVED code consisting of at least four digits!

All-Russian Classifier of Types of Economic Activities (OKVED)

Russian Classification of Economic Activities

ROK 029-2001 (NACE Rev. 1)

Below you will find a convenient module “OKVED codes for 2020 with decoding”. The classifier contains a search for codes for individual entrepreneurs and LLCs. Just enter the keyword of your activity in the field below and get a selection of the necessary codes.

ATTENTION! Example: if you are working out, For example, clothing (sale, production, etc.), enter in the “CLOTHES” field, and the script will display ALL OKVED codes that are associated with clothing. That is, mentions of clothing in all cases. Try it, it's convenient!

My codes ( 0 )

There are no saved codes. To add a code to your list, click the star next to it.

Collections of OKVED codes for popular types of business

All codes indicated on the website correspond to the new edition of OKVED 2

What is OKVED

Before sending a package of documents to the specialists of the territorial tax service for registration, future individual entrepreneurs and LLC founders must have a clear idea of ​​what types of commercial activities they are going to engage in. This is important because when entering information about a newly created enterprise into state registers, OKVED codes are of decisive importance for tax authorities.

If you decipher this abbreviation, it will sound like this:

All-Russian Classifier of Types of Economic Activities.

Already from the title it is quite clear what the essence of this document is: each type of commercial work or service in Russia has its own digital code. To enter classification codes into the title package, you do not need to create any special documents; it is enough to list them in or Limited Liability Company, which is filled out in a strictly established form.

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OKVED structure

The code consists of 6 characters - numbers separated by dots and has the following form XX.XX.XX. You can clearly see what number means what in the figure below:

Who is required to work according to OKVED

OKVED is equally applicable to all enterprises and organizations, regardless of their legal form.

That is, CJSC, individual entrepreneur, LLC reflect the same digital codes in their title documents.

The procedure for selecting classification ciphers is mandatory for all commercial companies and has no exceptions.

What you need to know and how to accurately select OKVED codes

When studying and entering OKVED digital codes into the registration application, many novice entrepreneurs unknowingly make a number of mistakes. In order to help avoid them, we’ll talk in detail about what to rely on and in what order to act when choosing codes from the all-Russian classifier.

1. Not all codes are equivalent when entered into the constituent documents of an enterprise or individual entrepreneur. The first code chosen is considered the main one, since it must correspond to the type of activity that is prioritized at the enterprise. All other codes play an additional role and are of a secondary nature. Every organization must have at least one code from OKVED; without it, registration with the state is simply impossible;
2. All actually and formally possible types of economic activity carried out on the territory of Russia have their own special digital designation, which is included in OKVED. In turn, OKVED consists of sections and subsections, groups and subgroups. When choosing digital ciphers, you should go from large to small. That is, you need to start by defining the scope of activity, and gradually, through sections and groups, reach any specific type of activity. At the same time, you need to try to select codes so that they correspond as much as possible and reflect the essence of the actual work performed and services provided;
3. The digital code from OKVED allowed for registration must consist of at least 3 characters. 3 numbers imply a subclass of the section and, as a rule, they are chosen by those entrepreneurs who do not want to limit their actions within this section in any way. However, it is still preferable to specify four-digit ciphers that are narrower in terms of practical application;
4. If suddenly a newly created organization plans to engage in those works or services that, under Russian law, are subject to mandatory licensing or require special permission, it is best not to act at random, but to consult with specialists. They will help you more accurately designate the name of a particular type of activity and select the correct digital code, which will protect you from all sorts of troubles in the future.

Attention! If problems arise in selecting OKVED codes, it is enough to study Appendix “A” to the classifier. It is an excellent assistant and contains quite detailed explanations for all types of activities.

Subtleties of choosing ciphers from OKVED

We talked about the main points that you should pay attention to when choosing codes from OKVED. Now about some of the nuances of choosing types of activities based on digital ciphers from the classifier.

• When choosing OKVED codes, future businessmen, in particular the founders of an LLC, should remember that there must be a 100% coincidence of the types of activities specified in the application and those indicated in the charter, otherwise tax officials can easily refuse registration. But even if the initial stage of registration with the tax service is completed successfully, problems may well arise when opening a bank account, since bank employees check documents no less carefully;
• The law does not in any way limit the number of OKVED codes included in the application for registration of an enterprise. Therefore, businessmen often enter not only those specific types of activities that they actually plan to engage in, but also those that they envision only in theory. The accumulation of codes from the classifier included in title documents entails a number of dangers. Let's give just one fairly common example: some types of activities may be subject to a special UTII tax regime, and in such cases, tax authorities may require an entrepreneur or organization to submit separate reports on them. Thus, experts advise holding back and not adding more than two dozen OKVED codes to the constituent documents and, when choosing them, carefully study the features of each type of activity, including from the point of view of tax legislation;
• It is extremely important to correctly understand and interpret the names of the types of activities listed in OKVED. Otherwise, an incident may arise in which the most necessary and relevant type of activity will not be included in the state register for a given organization or individual entrepreneur. The consequences of such an incident are unpleasant. Firstly, if necessary, it will be impossible to obtain a license, and secondly, it will be impossible to switch to UTII, which operates for strictly defined types of activities at the local and municipal level.

Important! Entering the correct codes from OKVED into the registration documents at the stage of registering an enterprise with state registration is of great importance. If tax specialists discover an error, they will certainly issue an automatic refusal to register. At the same time, the inaccuracy can be corrected, but this will entail new financial and time costs.

How to change OKVED codes during the work of the organization

Sometimes, at various stages of an enterprise’s activity, due to the expansion of business interests, it becomes necessary to change or add new OKVED codes to the constituent package. It's not that difficult to do. You just need to submit it to the territorial tax service. It is necessary to indicate new codes and within a few days, tax inspectorate specialists will make these amendments to the organization’s title documents and state registers of individuals and legal entities.

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To better understand how to assign a particular code to an enterprise, let’s imagine that a company engaged in sewing knitted tracksuits has decided to register in Russia. Since the OKVED reference book contains a huge number of codes, for convenience their classes are combined into sections designated in Latin letters from A to Q.

This means that first you need to find a suitable section in the classifier. The one marked with the letter D – “Manufacturing” – suits us. Since sportswear is a textile product, go to subsection DB and select the appropriate code. In our case, it will be 18.24.12 - “Production of knitted tracksuits.”

If a subgroup does not contain the required code, Appendix A, which explains the expanded meaning of individual activity groups, should be consulted to resolve the ambiguity. Please note that OKVED codes related to the repair and maintenance of products are contained in the same sections that deal with their production.

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: why is it needed?

The OKVED code determines which line of activity this enterprise belongs to. This is necessary to register an enterprise or obtain the status of an individual entrepreneur.

The code of the type of economic activity is determined by a legal entity or individual independently, but is approved by the statistics body.

Based on this classifier, the statistics body 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.

The code is also used when preparing documents and accrediting a company with customs authorities. The presence of a code allows a legal entity to take part in tenders, during licensing and audits by regulatory authorities.

OKVED classifier: coding structure

The classifier consists of 17 sections. OKVED does not take into account the division of enterprises by form of ownership, organizational and legal form, or 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 when state registration of an enterprise, at least four digital characters must be indicated.

Let us denote each digital character by zero, then the structure of the classifier has the form:

• 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 activities of the enterprise are deciphered. It is not always advisable to use detailed decoding.

If a company, for example, produces paper products for household needs and indicated coding 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.

Based on OKVED codes, a classification of levels of industrial injuries and occupational morbidity (32 classes) has been created. This classification allows you to receive social payments in the event of accidents at work, and the enterprise to pay contributions in accordance with social insurance tariffs.

The higher the hazard class, the higher the tariff denomination. OKVED data is 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 Social Insurance Fund body will perform the coding independently. In this case, the maximum professional risk for this type of activity will be selected according to the classifier; accordingly, social insurance contributions will be higher.

How to choose types of OKVED?

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

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

Other activities are indicated as secondary. When changing types of 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, you should remember that some of them require mandatory licensing.

Some types of activities are subject to special prohibitions, for example, an 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 of production, and then carry out the detailing. As of July 4, 2013, changes to the preparation 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-7-6/25@).

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 is not indicated in the statement under the new standard.

Explanation of OKVED by type of activity

This table presents the coding for the main branches of production without indicating the subsections. The code is selected 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, you can restore it using the classifier, and then confirm it before submitting reports to the statistics agency at the beginning of the year.

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

To decipher OKVED, you need to find the section of the classifier 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 digits of the code.

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 Unified State Register of Individual Entrepreneurs (USRIP). 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 time frame, the new type of activity will be considered illegal. This entails criminal and administrative liability of a legal entity or individual.

Video on the topic: “How many OKVEDs and which ones should I CHOOSE? How much does each additional OKVED cost?

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;
• manufacture of wearing apparel;
• construction activities;
• machine manufacturing;
• financial activities;
• work with real estate;
• mining;
• healthcare;
• personal utilities;
• fishing and fish farming;
• transport and communications;
• social work.

And that is 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 to ensure 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 those managing the organization, but also by 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 regulations relating to various types of business are developed annually. 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 of the 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 (and, accordingly, change OKVED), then he will have to gather the company’s management council in order to obtain official approval for this change.

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 higher 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. Individual classes are applied 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).

You should also pay special attention to the fact 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 you were unable to obtain the code from the tax authority, then 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 in the shortest possible time. 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 the legal entity), and also make the required changes to paragraphs 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. There is no need to fill out any more information on sheets H, and 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 has opened recently and exists exclusively in the virtual space, then it will be necessary to indicate the code corresponding to 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 of successful entrepreneurs will share his 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.