Code of the type of activity hired worker. All-Russian classifier of types of economic activity. Not requiring special conditions




Below is a convenient module "OKVED codes for 2020 with decryption" for your attention. The classifier contains a search for codes for individual entrepreneurs and LLCs. Just type in your activity keyword in the field below and you'll get a selection of the codes you need.

ATTENTION! Example: if you are doing for example, clothing (sales, manufacturing, etc.), enter in the "CLOTHES" field, and the script will display ALL OKVED codes that are associated with clothing. That is, the mention of clothing in all cases. Try it, it's convenient!

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Collections of OKVED codes for popular types of business

All codes indicated on the site 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 founders of an LLC must have a clear idea of ​​what types of commercial activities they are going to do. 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 species economic activity .

Already from the name 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 classifying 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 prescribed form.

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The structure of OKVED

The code consists of 6 characters - numbers separated by dots and has the following form XX.XX.XX. Visually, what number means what is shown in the figure below:

Who is obliged to work on OKVED

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

That is, CJSC, IP, LLC reflect the same digital codes in title documents.

The procedure for choosing classifying ciphers is for all commercial companies mandatory and has no exceptions.

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

When studying and entering OKVED digital ciphers into an application for registration, many aspiring entrepreneurs unknowingly make a number of mistakes. In order to help avoid them, we will 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 they are included in the constituent documents of an enterprise or individual entrepreneur. The first selected code is considered the main one, since it must correspond to the type of activity that is put at the forefront in the enterprise. All other codes play an additional role and are of secondary importance. Each organization must have at least one code from OKVED; without it, state registration 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 listed 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, it is necessary to try to select codes in such a way that they correspond as much as possible and reflect the essence of the actual work performed and the services provided;
  3. A digital code from OKVED allowed for registration must consist of at least 3 characters. 3 numbers mean a subclass of the section and, as a rule, they are chosen by those entrepreneurs who do not want to somehow limit their actions within this section. However, it is still preferable to indicate 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 compulsory licensing or require special permission, it is best not to act at random, but to consult with specialists. They will help to more accurately designate the name of a particular type of activity and choose the correct digital code, which in the future will protect against all sorts of troubles.

Attention! If there are problems in the selection of OKVED codes, it is enough to study Appendix "A" to the classifier. It is an excellent assistant and contains a fairly detailed explanation of all activities.

The 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 activities for 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% match between the types of activities prescribed in the application and those indicated in the charter, otherwise tax employees can easily refuse to register. 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 entered into an 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 assume only in theory. The heap of codes from the classifier included in the title documents entails a number of dangers. Let us give just one fairly common example: some types of activities may be subject to a special UTII tax regime, and in such cases, the tax authorities may require the entrepreneur or organization to submit separate reports on them. Thus, experts advise to restrain themselves and not to include more than two dozen OKVED codes in 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 name of the types of activities listed in OKVED. Otherwise, an incident may occur in which the most necessary and relevant type of activity will not be entered in the state register for this 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 according to strictly defined types of activity at the local and municipal level.

Important! Entering the correct codes from OKVED into registration documents at the stage of state registration of an enterprise is of great importance. If tax specialists find 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 in the course of the organization's work

Sometimes, at various stages of an enterprise's activity, due to the expansion of business interests, it becomes necessary to change or introduce new OKVED codes into the constituent package. To do this is not so difficult. All you have to do is submit it to the local tax office. It is necessary to indicate new codes in it 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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Name: All-Russian Classification of Economic Activities Abbreviation: OKVED 2 Designation: OK 029-2014 (NACE Rev. 2) In English: Russian Classification of Economic Activities Responsible: Ministry of Economic Development of Russia Reason: Order of Rosstandart No. 14-st dated 31.01.2014 Date of introduction : 02/01/2014 End date: not set (there is no order to cancel the classifier or replace it with a new one) Last change: No. 14, effective from December 1, 2017 Reason for change: Rosstandart Order No. 1045-st dated September 8, 2017

Development and introduction

OK 029-2014 developed and submitted by the Ministry of Economic Development Russian Federation. Built on the basis of harmonization with the official Russian version of NACE Rev.2 (Statistical classification of economic activities in the European Community Rev2 - Statistical classification of economic activities in the European Economic Community (version 2)).

Structure and objects

OKVED contains records of all groupings of types of economic activity, presented hierarchically. To identify groupings, each classifier entry has a code designation consisting of numbers (from two to six) with a sequential coding method. Between the second and third, and between the fourth and fifth digits, dots indicate nesting levels and were added to ensure compliance with NACE Rev.2 code entries.

The structure of OKVED 2 is as follows:
Chapter
XX - class
XX.X - subclass
XX.XX - group
XX.XX.X - subgroup
XX.XX.XX - view

Sections have alphabetic codes of the Latin alphabet, which are not used in the construction of code designations (introduced for continuity with NACE Rev.2). Classifier entries may include explanations of what the section/grouping/activity includes and does not include.

must correspond to the digital codes of the OKVED classifier and have at least four characters.

Classifier OKVED-2

The OKVED classifier or reference book is a special document developed by Rosstandart. Until 2017, three editions of the classifier were in force at once, which sometimes led to errors in the selection of OKVED codes and denial of state registration of individual entrepreneurs. Since mid-2016, for the registration of individual entrepreneurs and legal entities, the OKVED-2 or OK 029-2014 classifier (NACE rev. 2), approved by Order of Rosstandart dated 31.01.2014 N 14-st., has been used.

Use only the current edition of the classifier from reliable sources! If you indicate the type of activity according to OKVED from the inactive version of OKVED, you will receive a refusal to register an individual entrepreneur.

OKVED-2 consists of 21 sections with a letter designation of the Latin alphabet. Each section is subdivided into a class, subclass, group, subgroup, and species. In the application for registration of an individual entrepreneur, the digital code according to OKVED must be four-, five- or six-digit. Consider, for example, how to choose an IP type of activity.

Suppose a future entrepreneur wants to set up a stall for the manufacture and sale of fast food. In the classifier, this line of business has a group code of 56.10 and the characteristic “Restaurant activities and food delivery services”.

The group with OKVED code 56.10 includes a subgroup with code 56.10.2 (Activities for the preparation and / or sale of food ready for direct consumption on the spot, from vehicles or mobile shops), and it, in turn, includes a code of the form 56.10 .24 "Activities of market stalls and food preparation stalls".

If you indicate in the application the OKVED code for individual entrepreneurs of four characters (56.10), then it will be possible to deal with other types included in this group:

  • 56.10.1: Operations of full service restaurants and cafés, cafeterias, fast food and self-service restaurants
  • 56.10.3: Activities of restaurants and bars to provide meals in railway dining cars and on ships.

If you enter in the P21001 application only the type of activity with the code 10/56/24, then you will not be able to open a summer cafe or restaurant using it until you report the new code to the tax office. Excessive detail is not needed here, therefore, we recommend that the type of activity of the individual entrepreneur be indicated in the format of a four-digit code.

Please note that some areas of business are not available to an individual entrepreneur. For example, in order to sell strong alcohol, open a pawnshop, engage in microfinance or insurance activities, it is necessary to register a commercial organization (LLC or JSC).

How many OKVED codes can be selected

When registering an individual entrepreneur, the types of activities that are included in the application P21001 are not limited. Sheet "A" fits 57 codes, but if this is not enough for you, then you can fill out the second and third sheets "A". Typically, applicants indicate 10-20 codes to describe related lines of business.

By itself, indicating a set of codes when registering an IP does not affect anything. It is not necessary in reality to carry out all the chosen directions, submit separate reports or pay more taxes. But just in case, trying to enter as many OKVED codes as possible also does not make much sense. Later, an individual entrepreneur can always add activities by submitting a special form P24001.

One of the OKVED codes, according to which the maximum income is supposed to be received, must be selected as the main one. The main code is important when choosing a tariff for employee injury insurance. The higher the risk of injury at work or an occupational disease, the higher the rate of contributions established by law.

Certain types of activities must be licensed, i.e. obtain a mandatory permit to engage in them. If the licensed type of activity is in the codes you have chosen, this does not mean that you need to immediately issue a license. You will need it only when you really start this business.

How to choose an OKVED code

When ordering IP registration services, professional registrars will select the codes for you. But if you are willing to spend a little time and effort, then it is not necessary to contact lawyers.

Application P21001 is an easy-to-fill document, it only needs to indicate the passport details of the future entrepreneur and business line. The OKVED classifier is freely available in legal reference systems, in free services for the preparation of registration documents, and other sources. The main thing is to pay attention to the fact that the OKVED reference book you found is approved by the order of Rosstandart dated January 31, 2014 N 14-st.

Some sources have a built-in classifier search form, but you can also use the regular page search. Enter the word you are interested in in the search box and study the search results.

For example, you want to open a store, so you need to enter a request. Then, from the options provided, choose only those that are suitable for your activity. And you can do it differently - open section G (Wholesale and retail trade) and already inside it go to the groups of codes that interest you.

Collections of codes by type of business

We analyzed which types of activities are most often chosen by novice entrepreneurs. Usually it is retail trade, transportation, various kinds of services, agency activities, beauty salons. It is also popular with individual entrepreneurs and activities on the Internet: infobusiness, website development, e-commerce. All these areas of business do not require significant financial costs at the start and attract more employees.

To help you choose codes, we have compiled a selection of the most popular types of activities for entrepreneurs. The codes are indicated in accordance with the OKVED-2 classifier.

OKVED code Kind of activity
Activities on the Internet
47.99 Other retail trade outside shops, stalls, markets
47.91.1 Retail mail order
47.91.2 Retail trade carried out directly with the help of the Internet information and communication network
47.91.3 Retail trade via Internet auctions
62.02 Advisory activities and work in the field of computer technology
62.01 Computer software development
63.11 Data processing activities, provision of information hosting services and related activities
63.91 Activities of news agencies
58.13.2 Publishing of newspapers on electronic media
58.11.2 Publication of books, brochures, advertising booklets and similar publications, including the publication of dictionaries and encyclopedias on electronic media
58.11.4 Publication of atlases, maps and tables on electronic media
85.41
62.09 Activities related to the use of computers and information technologies, other
Retail trade
47.11 Retail sale predominantly of food products, including beverages, and tobacco products in non-specialized stores
47.19 Other retail trade in non-specialized stores
47.25 Retail sale of beverages in specialized stores
47.41 Retail sale of computers, their peripherals and software in specialized stores
47.43 Retail sale of audio and video equipment in specialized stores
47.52 Retail sale of hardware, paints and glass in specialized stores
47.42 Retail sale of telecommunications equipment, including retail sale of mobile phones, in specialized stores
47.59 Retail sale of furniture, lighting fixtures and other household articles in specialized stores
47.71 Retail sale of clothing in specialized stores
47.21 Retail sale of fruits and vegetables in specialized stores
47.22 Retail sale of meat and meat products in specialized stores
47.23 Retail sale of fish, crustaceans and molluscs in specialized stores
47.24 Retail sale of bread and bakery products and confectionery in specialized stores
47.29 Retail sale of other foodstuffs in specialized stores
47.54 Retail sale of electrical household appliances in specialized stores
47.73 Retail sale of medicines in specialized stores (pharmacies)
47.75 Retail sale of cosmetics and personal care products in specialized stores
47.72 Retail sale of footwear and leather goods in specialized stores
47.61 Retail sale of books in specialized stores
47.62 Retail sale of newspapers and stationery in specialized stores
47.79 Retail sale of used goods in stores
Transportation
49.32 Activity
52.21 Ancillary activities related to land transport
52.29 Other auxiliary activities related to transportation
49.41.1 Transportation of goods by specialized vehicles
49.41.2 Transportation of goods by non-specialized vehicles
49.41.3 Car rental with a driver
Catering and hotels
56.10 Restaurant activities and food delivery services
56.21 Activities of public catering establishments serving festive events
56.29 Activities of catering establishments for other types of catering
56.30 Serving drinks
55.10 Activities of hotels and other places for temporary accommodation
55.20 Activities for the provision of places for short-term accommodation
55.30 Accommodation activities in campsites, caravans and caravans
Beauty Salons
96.02 Provision of services by hairdressers and beauty salons
96.04 Sports and recreation activities
96.09 Provision of other personal services not included in other groups
Services
68.31 Activities of real estate agencies on a fee or contract basis
69.10 Activities in the field of law
69.20 Service activities in the field accounting, financial audit, tax consulting
70.22 Business and management consulting
79.11 Activities of travel agencies
79.90 Other booking services and related activities
95.21 Repair of electronic household appliances
95.22 Repair of household appliances, home and garden tools
95.23 Repair of shoes and other leather goods
95.24 Repair of furniture and household items
95.25 Watch and jewelry repair
81.22 Other cleaning and cleaning activities of residential buildings and non-residential premises
97.00 Household activities with employees
74.20 Photography activities
74.30 Translation and interpretation activities
85.41 Additional education for children and adults

Should bring profit to its owner. But not always an idea that seems profitable is easy to put into practice. It may turn out that only organizations can be engaged in the chosen line of business, so you need to know in advance what types of IP activities are available.

Where to find the types of activities allowed for individual entrepreneurs

There is no single law or regulation that lists all types of IP activities. You will not find an official list with areas of business that individuals cannot engage in.

At first glance, it may seem that there are no prohibitions on the types of activities for individual entrepreneurs at all, but this is not so. There are many areas that are regulated by special laws (for example, the production and circulation of alcohol, insurance, microfinance, banking, credit activities, pawnshops), and they clearly state that they are available only to legal entities.

What are the reasons for such restrictions for individual entrepreneurs, the laws do not specify, but for some reason it is believed that individuals fewer opportunities to comply with the requirements for a particular type of activity.

In addition to those lines of business, access to which is prohibited for individual entrepreneurs, there are still those for which you need to obtain a license or permission. We can say that these are conditionally accessible areas, because you may not get approval from state bodies for them.

And, finally, there are other types of activities that are under the additional control of Rospotrebnadzor and other inspectors. The fact that you started to engage in them must be reported even before the actual activity, by submitting a special notification.

Thus, all types of economic activity in Russia can be divided into groups, we will talk about them in more detail.

Not available to individual entrepreneurs

This list includes almost all licensed activities, because in order to engage in them, special requirements must be met: the availability of premises, equipment, qualified personnel, finances, etc. A complete list of licensed areas is contained in Law No. 99-FZ of 04.05. 2011, here we present only some of them:

  • activities related to weapons, aircraft, military equipment, industrial explosives;
  • production of medicines;
  • transportation by sea, air, rail;
  • private security activities;
  • employment services for Russian citizens outside the Russian Federation;
  • communication services, television and radio broadcasting;
  • geodetic, cartographic, surveying works;
  • extinguishing fires in settlements, in production, infrastructure facilities;
  • trafficking in drugs, psychotropic substances, growing narcotic plants;
  • organization gambling in bookmakers and sweepstakes;
  • management of apartment buildings.

In addition, there are several federal laws, each of which regulates only one licensed type of activity, which is under special control:

  • production and sale of alcohol;
  • space activities;
  • use of atomic energy;
  • activities of credit institutions, NPFs, in the securities market;
  • protection of state secrets;
  • bidding;
  • clearing and insurance activities.

Licensed but permitted for IP

However, several licensed activities are still available to individual entrepreneurs:

  • passenger transportation of more than eight people by road;
  • educational activities;
  • private detective (detective) activity;
  • pharmaceutical activity;
  • medical activity.

Here, however, it must be taken into account that in order to obtain licenses for educational, pharmaceutical, medical activities, an individual entrepreneur must have the appropriate education and work experience in the specialty. Requirements for each licensed direction are given in separate regulatory legal acts. For example, licensing medical activities regulated by Decree of the Government of the Russian Federation of April 16, 2012 No. 291.

If you choose one of these areas of activity, then first study the licensing requirements for each of them. Before you register an IP, make sure that you will comply with them. For example, you want to open a pharmacy, but you do not have a pharmaceutical education. Then you have to register entity and hire a manager who has the appropriate education and the necessary work experience.

Requiring permission

These business areas are not licensed, but they cannot be engaged in if the entrepreneur does not obtain permission for them:

  • Beauty Salons;
  • public catering;
  • grocery stores;
  • some building work.

A taxi permit is issued by the regional Ministry of Transport or the Department of Roads and Transport, and for the sphere of life and trade - Rospotrebnadzor and fire inspectorates. As for construction work, many of them require the approval of SROs (self-regulatory organizations). In addition, permission to open many outlets and objects of the sphere of life are required to be coordinated with the local administration.

Not requiring special conditions

However, there is still an extensive list of areas that do not require a license, permit or permit. This is almost the entire sphere of life, services, wholesale and retail trade, manufacturing, agriculture, etc.

Of course, it cannot be said that such a business is not under the control of the state, because any buyer or client can apply for consumer protection by initiating an audit. But at least the initial restrictions or mandatory requirements not for these areas.

Types of activities by tax regimes

In addition to this classification of IP activities, there are other restrictions associated with the chosen tax regime. If you are not very familiar with tax laws, you can choose a mode in which you cannot lead the direction you are interested in.

Briefly, the types of taxation of individual entrepreneurs can be summarized in the following list:

  • OSNO - the general system on which the highest tax burden;
  • USN - the tax rate is much lower;
  • ESHN - available only to agricultural producers and fishing industries;
  • UTII - the tax is calculated on the basis of the base yield specified in the Tax Code of the Russian Federation;
  • - patent system, the tax is calculated from the annual potential income, the amount of which is set by local authorities.

Before choosing a tax regime, you need to make sure that your line of business fits this tax system. For example, on UTII or PSN, you can only engage in certain services, catering and retail trade in small areas. And if your choice is production or wholesale, then they are allowed only for OSNO or STS (on a simplified system, in addition, there are restrictions on income and the number of employees).

Thus, if the question is - to buy an IP patent or - you must first find out under which tax regime your business will fit. A list of activities permitted for each preferential regime can be found in the Tax Code.

How to report the selected type of activity

We talk in such detail about restrictions on business areas, because you must immediately indicate your main type of activity in the P21001 application. You cannot first register an IP, and then decide what to do. The main type of activity in the application for registration of an individual entrepreneur must correspond to the digital code of the OKVED 2020 classifier.

So, OKVED codes starting with 47.7 mean that the entrepreneur will be engaged in retail trade in non-food products in specialized stores. And if you want to open a cafe or restaurant, then your OKVED codes should start with the numbers 56.1.

The OKVED 2020 classifier is freely available in legal reference systems, free services for preparing registration documents, and specialized sites. All that is required is to find in the classifier the digital code that corresponds to your main activity (from which the maximum income is expected).

If you are interested in several directions, then you can choose more than a dozen OKVED codes. On sheet A of the application P21001, 57 codes are placed, but if this is not enough for you, then fill out an additional sheet.

Pay only attention to the fact that you need to choose digital codes only from current edition classifier (OKVED-2 or OKVED-2014). The official name of this document is OK 029-2014 (NACE rev. 2), approved by the Order of Rosstandart dated 31.01.2014 N 14-st.

Until mid-2016, a different edition of the classifier (OKVED-1) was used to register LLCs and individual entrepreneurs, the outdated codes of which are still on some resources. If you indicate codes from the previous directory in the application P21001, then the registration of an individual entrepreneur will be refused, so be careful.

Is it possible to change the direction of the business

What to do if the main type of activity chosen during the registration of an individual entrepreneur is no longer interesting to you? There is no problem here, you will not have to re-register with the tax office.

If the OKVED codes of the new direction you are interested in have already been declared in the form P21001, then just start doing them. If not, then this must be reported to the registering inspection by filing. The deadline for submitting this application is only three business days from the time you started your new referral. Violation of this deadline is subject to a fine of 5,000 rubles.

For entrepreneurs working without employees, changing the main OKVED code does not have any consequences. But employers pay premiums for employees for their insurance against industrial accidents and injuries at different rates, depending on the class of occupational risk.

The fact that the main OKVED code of the individual entrepreneur has changed must be reported to the local social insurance fund by submitting a certificate confirming the main type of activity. The deadline for submitting this document is no later than April 15 for the previous year. If during the past year the main line of business has not changed, then IP employers do not need to confirm it. Well, entrepreneurs who work on their own do not submit this certificate at all, because they do not pay contributions to the Social Insurance Fund for themselves.

Again, the choice of business direction for individual entrepreneurs significantly limited. Before applying for registration of an individual entrepreneur, find out if such activities will be available to you, and if not, then create a legal entity.

26.09.19 11 861 7

Anastasia Voloshenko

dealt with OKVED

Anton Dybov

tax expert

When registering a new legal entity or individual entrepreneur, you must specify the types of activities.

To do this, you will have to study OKVED - the all-Russian classifier of types of economic activity. There are many codes, and it is not clear which code is suitable for a particular business. We deal with this in the article.

Why are OKVED codes needed?

OKVED codes are needed for tax and Rosstat. The tax authorities make sure that the actual activities of the company coincide with the activities of OKVEDs.

If a company stated during registration that it is engaged in cargo transportation, and itself issues invoices for information services, this looks suspicious to the tax authorities. She begins to suspect that this is a one-day firm.

According to OKVED codes, Rosstat calculates how many companies work in what types of activities. And then releases analytical reports.

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What happens if you enter the OKVED code incorrectly

The tax authorities require that entrepreneurs engage in activities according to the OKVED codes that they chose during registration.

AT civil code It is stated that the company can engage in any activities that are not prohibited by law. Therefore, some entrepreneurs believe that they can work with any codes and there will be no problems. They are wrong. For work in activities that are not specified during registration, the company may receive a fine of 5,000 rubles. And this is not so bad, here are others.

Tax check. If the OKVED codes indicate one thing, and the company is engaged in other activities or the types of activities often change, the tax office may suspect the entrepreneur of cashing out money and arrange an audit.

For example, when registering an individual entrepreneur, he indicated that he was engaged in the production of jewelry, but in fact he receives money under contracts for the sale of cement. The IRS might be suspicious.

Bank account blocking. The bank may also be suspicious. Then, according to 115-FZ, he is obliged to suspend operations on the account and request documents to verify the transaction and the counterparty.

Problems with contractors. Before concluding major contracts, counterparties can check your OKVED codes. If among them there is no code by which the transaction is concluded, the partners may withdraw from the contract. Nobody wants to arouse the suspicions of the bank and tax authorities.

What OKVED codes are valid in 2019

All types of economic activity are specified in OKVED. The classifier is regularly updated. To make it easier to navigate, the entire classifier is divided into sections from A to U. Within the sections, activities are divided into classes, groups and subgroups.


Each code has explanations - which specific activities it includes and which does not. Activities that are not included in this section are referenced to the correct code. Let's analyze the structure of the OKVED code using the example 47.71.1 " Retail clothes."

Structure of OKVED codes

Section G

Decryption

Wholesale and retail trade; repair of motor vehicles and motorcycles

Class 47

Decryption

Retail trade, except for motor vehicles and motorcycles

No subclass

Group 71

Decryption

Subgroup 1

Decryption

Retail sale of men's, women's and children's clothing in specialized stores

How to choose an OKVED code

To select the OKVED code, you can simply scroll through the directory. But there is a more reliable way - I'll tell you step by step.

Decide what the business is about. To do this, you need to answer the questions: “What are we doing? Where? For whom?"

Let's just take an example:

  1. What are we doing? We sell children's clothing.
  2. Where? In your store.
  3. For whom? For the retail consumer.

This is code 47.71.1 "Retail sale of men's, women's and children's clothing in specialized stores."

Write down the types of your activities and all the codes that apply to them. For each code, study whether a license is needed for this type of activity, what are the restrictions on tax regimes, what is the rate for injuries.

Minimum 4 digits in the code

When registering, you must specify a four-digit code. All subgroups will be automatically included in it.

If an entrepreneur opens a beauty salon, all codes from group 96.02 “Provision of services by hairdressers and beauty salons” are suitable for him. This includes 96.02.1 Hairdressing Services and 96.02.2 Beauty Services. It is not necessary to rewrite them all, it is enough to indicate the code of the main group - 96.02. Then in the salon it will be possible to do both hairstyles and facial cleansing.

If a whole class suits you - a code of two or three digits, then you need to specify each group of this class separately.

For example, an entrepreneur opens a publishing house. Code class 58.1 "Publishing of books, periodicals and other publishing activities" suits him. But you cannot use a three-digit code. Therefore, you will have to specify all the groups that are included in this class:

  • 58.11 - Publishing of books;
  • 58.12 - Publication of address directories and mailing lists;
  • 58.13 - Publishing of newspapers;
  • 58.14 - Publishing of magazines and periodicals;
  • 58.19 - Other publishing activities.

Select your main activity. It brings the most profit and there can be only one.

The rate for injuries, according to which insurance premiums for employees are calculated, depends on the main code. LLCs must confirm the main activity every year - otherwise the social insurance fund will calculate contributions at the maximum rate. Individual entrepreneurs do not need to confirm the type of activity: contributions are calculated according to the code indicated in the USRIP.

For example, a lawyer consults. We are looking for a section or class on law - 69 "Activities in the field of law and accounting."

If the lawyer is not engaged in accounting, only in law, we select subclass 69.1 “Activities in the field of law”.

Be sure to read the explanations to the code - it usually says what exactly is included in this subclass and what is not. If some activity is registered in the exceptions and is not included in this code, next to it there is a link to the appropriate one.


Select an additional activity. These are all other activities that can generate income for the business in the future. If you know for sure that you will be doing one thing, additional codes can be omitted. But this rarely happens, so it's better to specify a few codes in reserve.

In the process of work, the agency will probably take photographs, develop design, research the market and make websites. Therefore, it is worth specifying the following additional codes:

  • 73.20 - Market research and public opinion research;
  • 74.10 - Activities specialized in the field of design;
  • 62.01 - Development of computer software.

How many OKVED codes can be indicated

By law, there are no restrictions on the number of codes - you can specify at least everything. But if there are many of them and they are heterogeneous, the tax office may suspect that this is a one-day firm that drives money through itself.

We have selected OKVED codes for popular types of business.

Popular OKVED codes

Type of occupationThe codeDecryption
Online store47.91.2
Photographers Service74.20 Photography activities
47.91.2
Website development63.11.1 Activities for the creation and use of databases and information resources
Taxi49.32 Taxi activity
Cafe or bar56.10.1 Operation of restaurants and cafes with a full restaurant service, cafeterias, fast food restaurants and self-service restaurants
63.11 Data processing activities, provision of information hosting services and related activities
Beauty saloon96.02 Provision of services by hairdressers and beauty salons
Clothing store47.71 Retail sale of clothing in specialized stores
yoga studio93.13 Fitness center activities
Sale of advertising in social networks73.12 Representation in the media
Selling your courses and webinars85.41.9 Additional education for children and adults, other, not included in other groups

Online store

Decryption

Retail trade carried out directly with the help of the Internet information and communication network

Photographers Service

Decryption

Photography activities

Sale of handicrafts on the Internet

Decryption

Retail trade carried out directly with the help of the Internet information and communication network

Website development

Decryption

Activities for the creation and use of databases and information resources

Taxi

Decryption

Taxi activity

Cafe or bar

Decryption

Operation of restaurants and cafes with a full restaurant service, cafeterias, fast food restaurants and self-service restaurants

Creating and editing articles

Decryption

Data processing activities, provision of information hosting services and related activities

Beauty saloon

Decryption

Provision of services by hairdressers and beauty salons

Clothing store

Decryption

Retail sale of clothing in specialized stores

yoga studio

Decryption

Fitness center activities

Decryption

Representation in the media

What to do if there is no activity for your business

It happens that not a single OKVED code describes your type of business. Then it is better to select several adjacent ones and specify one of them as the main one.

For example, there is no suitable code for a pole dance and acrobatics studio in the directory. But there are two similar ones: 93.29.2 "Activities of dance floors, discos, dance schools" and 85.41.1 "Education in the field of sports and recreation."

If the entrepreneur will buy and equip the premises, code 93.13 “Activity of fitness centers” is still suitable.

Any of them can be specified as the main one, and the rest - as additional ones. You can add or change codes at any time.

How to add or change the OKVED code

For individual entrepreneurs and LLCs, the process of adding codes is different.

For LLC the process is more complicated: you need to apply in person and collect a package of documents.

  1. Document the decision to change the code. If there is only one founder, then he simply writes down his decision on paper and signs it. If there are several founders, they organize the meeting and draw up its minutes.
  2. Decide if you need to make changes to the bylaws or not. If the charter of the organization clearly spells out the codes of activity, it is necessary to make changes. If the charter says that the company can engage in any activity that is not prohibited in the Russian Federation, then you can not contribute.
  3. Select an application form. If bylaw changes are required, form P130001 must be completed. State duty - 800 rubles. If changes are not needed, form P140001. You don't have to pay stamp duty.
  4. Fill in the form. For form P130001: fill in the title page, on sheet "L" - changing codes, on sheet "M" - information about the applicant. For form P140001: fill in the title page, on sheet "H" - changing codes, on sheet "P" - information about the applicant.
  5. Get the application certified by a notary. This is a mandatory step, even if the director of the company applies in person.
  6. Take the documents to the tax office. Documents must be submitted to the tax office where the LLC was registered. There are 3 days for this after the decision to change the codes is made. If you take it later, you can get a fine of 5,000 rubles. List of documents: an application certified by a notary and a decision of the founder or a protocol on changing the OKVED codes. If there are changes in the charter, then you still need a new charter in two copies and a receipt for payment of the state duty of 800 rubles.
  7. Pick up new documents. Usually the tax office makes changes in 5 working days. After that, you need to pick up an extract from the Unified State Register of Legal Entities and a copy of the charter with a tax mark.

How to check the OKVED codes of the counterparty

When you start working with a new partner, check what OKVED codes he has. If they do not match the type of activity under the contract, such transactions may look suspicious to the tax authorities.

The tax authorities especially carefully check counterparties that work with VAT. If the OKVED codes of companies do not correspond to the activities under the contract, then the tax authority may ask for clarification or even try to refuse the deduction.

How are tax regimes and OKVED codes related?

Some tax regimes are only suitable for certain types of activities.

USN. Companies with any type of activity can work on a simplified system, except for the following:

  • 64.19, 64.92, 64.99 - banking activities;
  • 65.11, 65.12 - insurance activities;
  • 65.30 - activities of non-state pension funds;
  • 66.11, 66.12 - management of securities and financial markets;
  • 64.30 - activity of investment funds;
  • 64.92.6 - pawnshops;
  • 92.1 - organization of gambling;
  • production of excisable goods (for example, alcohol - 11.01-11.05, tobacco products - 12.00, cars - 10.29.2, etc.).

ESHN. Companies engaged in agriculture work in this mode. The entire section 01 - Crop and livestock production, hunting and the provision of related services in these areas is suitable.

Patent. 63 types of activity are suitable for the patent. For example, hair and beauty salons, furniture and home repairs, photography shops, veterinary clinics, residential cleaning and housekeeping services.

Under UTII fit more than 10 kinds entrepreneurial activity. For example, domestic and veterinary services, parking, Retail Stores up to 150 m², cafes and bars.

What to do if you can't select a code

If in doubt about the OKVED code, contact a lawyer who deals with the registration of legal entities and individual entrepreneurs. Some lawyers even give advice over the Internet.

In addition to lawyers, there are services that help with the registration of individual entrepreneurs and choose the correct OKVED codes themselves - for example, the Tinkoff business service.