Which okved code to choose: we decide on the type of future activity. All-Russian Classifier of Types of Economic Activities
Exist various classifications types of activities:
1. By method of implementation:
- Practical activities(transformation of objects of nature and society). It includes material and production activities (transformation of nature) and social and transformative activities (transformation of society);
- spiritual activity, associated with a change in people's consciousness. It includes:
Cognitive activity (reflection of reality in artistic and scientific form, in myths and religious teachings);
Value-oriented activity (people’s attitude to the phenomena of the surrounding world, the formation of their worldview);
Forecasting activities (planning and anticipation of possible changes in reality).
2. By the nature of human activity:
Creative activity - production of material and spiritual values;
Destructive activity - negative impact on nature (environmental pollution) and society (wars, invasions, etc.).
3. By creative role in social development:
Reproductive activity - aimed at obtaining a known result of labor;
Productive activity is the production of new ideas, ways to achieve a goal.
4. Depending on compliance with general cultural values and social norms:
Legal and illegal;
Moral and immoral.
5. Depending on the novelty of goals, results, means:
Monotonous, template, monotonous;
Innovative, inventive, creative.
6. Depending on the public spheres in which the activity takes place
Economic (production, consumer, etc.);
Political (state, military, international, etc.);
Social;
Spiritual (scientific, educational, leisure, etc.)
7. According to the method of formation of a person as an individual:
- a game;
Communication.
Work- expedient social activity of a person aimed at transforming the environment and achieving a socially useful result. A distinctive feature of work activity is the originality of its motives. Work is always aimed at achieving programmed results, pre-expected results. Labor, as a purposeful activity, began with the manufacture of tools. The presence of tools and special training is a specific feature of human labor activity. Only people are capable of acting environment using specially created labor tools. Success requires skill, knowledge, and skill. In any work activity, its participants solve a specific problem, plan their actions, and anticipate the result.
A game- the primary type of human activity, an imaginary representation of reality in artificially simulated situations. The main motive is not in the result, but in the process itself. Games are often in the nature of entertainment, with the goal of obtaining relaxation. Some forms of gaming activity take on the character of rituals, educational and training sessions, and sports hobbies. The most significant feature of gaming activity is its two-dimensionality:
On the one hand, the player carries out a real action;
On the other hand, actions are conditional. The game in its developed form includes the roles that the players take on. A role is compliance with accepted (conventional) norms of behavior in a game situation.
By engaging in any activity, a person learns something, and, therefore, we change ourselves. Target teachings- acquisition of knowledge and mastery of methods of action necessary for successful interaction with the world.
In progress collaboration people communicate with each other, exchange practical experience and ways of activity, i.e. are situated in communication.
In modern domestic science there are different points view of how activity and communication are connected:
1) these concepts are identified;
2) activity and communication are opposed to each other;
3) communication is considered along with activity as an independent but equal phenomenon.
IN textbooks The first point of view is more often represented.
Communication is a process of interconnection and interaction between people and social groups, during which information, experience, and performance results are exchanged. In the world of communication, the interaction of the subject occurs not with the object, but with the subject.
Depending on the diversity of subjects, the following types of communication are distinguished:
Communication between real subjects (two people);
Communication of a real subject with an illusory partner (communication with an animal),
Communication between a real subject and an imaginary partner (internal dialogue);
Communication between imaginary partners (fictional characters).
All types of activities are interconnected and in everyday life it is difficult to separate them from each other. Thus, in the process of work, a person can communicate with a partner, arranging a game in the form of a competition, learning new skills, and in this process gain fundamentally new knowledge about the world, learning its laws. A number of scientists identify as a type of activity, along with work, play, communication and cognition(teaching in in this case interpreted as a particular type of cognition).
Mandatory social insurance Individuals performing work on the basis of employment contract. This is stated in paragraph 1 of Article 5 Federal Law dated July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ). Every month, employers transfer insurance premiums for injuries to the FSS of Russia. The amount of premiums is affected by the size of the insurance tariff. It, in turn, depends on the class of professional risk to which a particular type of activity is assigned. The size of the insurance tariff for an organization is annually established by the territorial branch of the Federal Insurance Service of Russia in accordance with the main type of its activity according to OKVED.
How to determine the main activity
Main view economic activity the organization determines independently in the manner established in paragraph 9 of the Rules for classifying activities as occupational risk, approved by Decree of the Government of the Russian Federation dated December 1, 2005 No. 713 (hereinafter referred to as the Rules). This is stated in paragraph 2 of the Procedure for confirming the main type of economic activity, approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 (hereinafter referred to as the Procedure).
Criteria for the main type of activity. For a commercial organization, the main type of activity is the one that, based on the results of the previous year, has the largest specific gravity in the total volume of products produced and services provided. For non-profit organizations such a criterion will be greatest number workers engaged in a specific type of activity. This is stated in paragraph 9 of the Rules.
Income by type of activity has a different share
In order for a commercial organization to determine the main type of activity for the current year, it is necessary to calculate, based on the results of last year, what share the volume of sales of products (works, services) for each type of activity takes in the total amount of revenue. The share of each type of activity is calculated using the formula:
The activities with the largest share will be the main ones for the organization for the current year.
Example 1
LLC "World of Cinema" carries out two types of activities: provides services for film rental (OKVED code 92.12) and copying of video recordings (OKVED code 22.32). Total revenue for 2014 is RUB 1,300,000. (without VAT). In 2014, revenue from the first type of activity was 768,000 rubles. (excluding VAT), for the second - 532,000 rubles. (without VAT). Let's define the main activity of Mir Kino LLC.
SOLUTION. Using the formula given above, we calculate the share of income for each type of activity:
- film rental - 60% (RUB 768,000: RUB 1,300,000 x 100%);
- copying video recordings - 40% (RUB 532,000: RUB 1,300,000 x 100%).
Since the revenue from film rental services is higher, this type of activity is the main one. It is according to this that the FSS of Russia will establish the professional risk class.
Income by type of activity has the same share
In this case, the main activity is considered to be one that has more high class professional risk (clause 14 of the Rules). How to define it? First you need to find out the codes for each type of activity according to the All-Russian Classifier of Types of Economic Activities OK 029-2001, approved by Decree of the State Standard of Russia dated November 6, 2001 No. 454-st. Then, taking into account the data according to OKVED, you can establish the occupational risk class using the Classification of types of economic activities by occupational risk classes, approved by Order of the Ministry of Health and Social Development of Russia dated December 25, 2012 No. 625n (hereinafter referred to as the Classification).
Please note that the types of activities according to OKVED will change in 2015! Types of activities in 2015 are determined by the new All-Russian Classifier of Types of Economic Activities (OKVED2) OK 029-2014 (NACE Rev. 2). It is according to this that OKVED2 needs to determine the type of activity code in 2015.
Example 2
Metalist LLC carries out two types of activities: processes metal waste and scrap (OKVED code 37.10) and produces wire products (OKVED code 28.73).
In 2014, the share of the organization’s income for each type of activity was 50%. Let us define the main activities of Metalist LLC.
SOLUTION. Processing waste and scrap belongs to occupational risk class VII, and activities for the production of wire products belong to class XII.
Consequently, the second type of activity is the main one for Metalist LLC, as it belongs to a higher class of professional risk.
We confirm the main type of activity
According to paragraph 11 of the Rules and paragraph 3 of the Procedure, annually before April 15, the organization must confirm its main type of activity. To do this, the following documents must be submitted to the FSS office of Russia at the location of the organization (clause 3 of the Procedure):
- application for confirmation of the main type of economic activity (Appendix 1 to the Procedure for confirming the main type of economic activity form);
- certificate confirming the main type of economic activity (Appendix 2 to the Procedure);
- copy of the explanatory note to balance sheet for the previous year (small enterprises do not represent it).
The first two documents are filled out according to the forms specified in Appendices 1 and 2 to the Procedure.
Please note: “simplified” workers pay contributions for injuries, therefore they are also required to confirm their main type of activity.
Who does not have to confirm the type of activity
Paragraph 6 of the Procedure states that newly created organizations operating for no more than a year may not confirm their main type of activity.
Main view individual entrepreneurs activity corresponds to the type of activity specified in the Unified State Register of Individual Entrepreneurs (clause 10 of the Rules). The fact is that the insurance rate is set for entrepreneurs once - at the time of registration as an insurer, so they are not required to annually confirm their main type of activity.
The organization submitted documents. What's next?
Based on the submitted documents and depending on what type of activity is recognized as the main one, the territorial branch of the FSS of Russia assigns the organization the appropriate class of professional risk and sets the insurance rate at which it will calculate the amount of contributions for injuries during the year. Occupational risk classes are given in the Classification. The size of the tariff depends on the class of professional risk to which the main type of activity of the insured belongs. The higher the class, the higher the insurance rate. Let's return to example 2. The activity of producing wire products is classified in class XII. The insurance rate will be set at 1.3%.
The fund must inform the policyholder of the tariff established within two weeks from the date of submission of documents (clause 4 of the Procedure). The form of notification of the amount of insurance contributions is given in Appendix No. 3 to the Procedure for organizing the work of the executive bodies of the Social Insurance Fund Russian Federation on registration of policyholders, approved by Resolution of the Federal Insurance Service of Russia dated March 23, 2004 No. 27.
The tariff size has not yet been confirmed
Before receiving a notification from the fund, the organization pays contributions for injuries at the rate established in the previous financial year (clause 11 of the Procedure).
When the tariff has already been set
If, after an organization confirms its type of activity with the Federal Social Insurance Fund of Russia, it is assigned a different class of professional risk, the amount of insurance premiums paid since the beginning of the year must be recalculated. But if an underpayment is discovered, there is no need to pay penalties, since the organization acted in accordance with the Procedure.
In addition, if an organization has already submitted reports to the FSS of Russia this year, it must submit an updated form 4-FSS of the Russian Federation.
If the main activity changes during the year
In this case, the FSS of Russia will not revise the size of the insurance tariff, since it can only be changed in next year(Clause 6 of the Rules).
Sometimes the Russian FSS authorities still try to revise the tariff, but the arbitrators do not support them. For example, the Tenth Arbitration Court of Appeal in its decision dated 03/06/2007, 03/12/2007 No. A41-K2-22485/06 clearly indicated that a change in the type of economic activity during the current year does not entail a change in the amount of the insurance tariff established for this year.
If the main activity is not confirmed
In this case, the FSS of Russia recognizes as the main activity the activity that corresponds to the highest class of professional risk (clause 13 of the Rules). In this case, the fund will notify you of the established tariff before May 1 (clause 5 of the Procedure). And it must be applied from the beginning of this year. Therefore, despite the fact that sanctions for failure to provide information to the fund have not been established, it is better to do so.
The main activity is indicated incorrectly
If an organization incorrectly indicated its main activity in its documents, the fund can determine it based on the previous one. financial year. The judges consider this decision to be lawful, since based on unreliable documents submitted by the organization, the fund does not have the right to determine the main type of activity. This is indicated in the resolution of the Federal Antimonopoly Service of the North-Western District dated March 1, 2006 No. A05-7652/05-26.
Separate and structural divisions
The insurance rate can be set not only for the organization as a whole, but also separately for its structural and separate divisions.
Divisions with a separate balance sheet and current account
If a separate division independently pays contributions for injuries, a separate tariff is established for it (clauses 7 and 11 of the Rules). To do this, the organization must register as an insurer in the branches of the FSS of Russia at the location of each unit (Article 6 of Law No. 125-FZ). This means that the organization is obliged to pay contributions for each such division, but can choose whether to confirm the main activity of the divisions or not.
The main activities of divisions that have a separate balance sheet are confirmed in the same way as the organization itself (clause 8 of the Procedure). Separate divisions submit documents to the fund department at their location within 30 days from the date of creation (clause 5 of the Procedure for registration as policyholders legal entities at the location of separate divisions in executive bodies FSS of Russia, approved by Resolution of the FSS of Russia dated March 23, 2004 No. 27).
Divisions that do not have a separate balance sheet and current account
A separate contribution rate can be established for separate divisions that do not pay contributions on their own, as well as for structural divisions of the organization located in the same place as the main enterprise. To do this, you need to submit an application to the FSS of Russia to classify such units as independent classification units. The application form is approved by Appendix No. 3 to the Procedure. According to paragraph 7 of the Procedure, divisions can become independent classification units only if they fulfill following conditions:
- they carry out activities that are not core to the organization;
- maintain accounting records that allow the preparation of Section II of Form 4-FSS of the Russian Federation (to be completed separately for the organization and each structural unit);
- the company submits to the fund both a payroll statement for the organization as a whole, and section II of Form 4-FSS of the Russian Federation by division.
It makes sense to single out such divisions only if the contribution rate for the structural division is lower than for the organization as a whole. Then it will be possible to save on some of the contributions for injuries.
In addition to the application to the FSS of Russia, organizations need to submit copies of documents confirming that these divisions are engaged in activities not related to the main activities of the organization (order or extract from the order on accounting policies, regulations on divisions, etc.).
These documents are submitted within the same period as documents confirming the main activity of the organization - before April 15 (clause 8 of the Procedure). Within a month, the fund, together with the Russian Ministry of Health and Social Development, will analyze the company’s documents. The territorial branch of the fund will notify the FSS of Russia about the decision, which will report tariffs for each division within two weeks (clause 9 of the Procedure).
Often the bodies of the Federal Social Insurance Fund of Russia try to assign certain classes of professional risk to separate divisions, but do not take into account that such divisions are not indicated as an independent subject of legal relations for compulsory social insurance. This was brought to the attention of the FAS of the East Siberian District in resolution dated March 20, 2007 No. A58-4794/06-F02-1362/07.
If departments have not confirmed their main activities
Clause 10 of the Procedure states that if departments have not confirmed their main activities, then insurance premiums will be charged to them based on the tariff established for the organization itself.
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 area of activity it belongs to. this enterprise. 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 the legal or an individual independently, but 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 enterprises must indicate at least four digital characters.
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 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 company pays 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?
OKVED coding does not imply any liability on the part of the registered entity entrepreneurial activity, including does not contain rights and obligations for legal entities and individuals.
Main view economic activity The 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
| No. | Document Section | Decoding types of activities | |
| 1 | 01 – 02.02.2 | A | Agriculture, hunting, forestry |
| 2 | 05 – 05.02.02 | IN | Fishing and fish farming |
| 3 | 10 – 14.50.29 | WITH | Mining: |
| 4 | 15 – 37.20.7 | D | Manufacturing industries |
| 5 | 40 – 41.00.2 | E | Production and distribution of energy, gas and water |
| 6 | 45 – 45.50 | F | Construction |
| 7 | 50 – 52.74 | G | Wholesale and retail trade, repair of vehicles and personal products |
| 8 | 55 – 55.52 | H | Hotels and restaurants |
| 9 | 60 – 64.20.3 | I | Transport and communications |
| 10 | 65 – 67.20.9 | J | Financial activities |
| 11 | 70 -74.84 | K | Real estate: operations with it, rent and provision of services |
| 12 | 75 -75.30 | L | Ensuring military security and mandatory social security |
| 13 | 80 — 80.42 | M | Education |
| 14 | 85 – 85.32 | N | Health and Social Services |
| 15 | 90 – 93.05 | O | Other communal, social and personal services |
| 16 | 95 – 95.00 | P | Housekeeping services |
| 17 | 99 -99.00 | Q | Activities of extraterritorial organizations |
This table 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 changes were not made within the prescribed time frame, the new kind 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?
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 effect at once, which sometimes led to errors in the selection of OKVED codes and refusal of state registration of individual entrepreneurs. Since mid-2016, the OKVED-2 or OK 029-2014 (NACE Rev. 2) classifier, approved by Rosstandart Order dated January 31, 2014 N 14-Art., has been used to register individual entrepreneurs and legal entities.
Use only the current edition of the classifier from reliable sources! If you indicate the type of activity according to OKVED from the invalid edition of OKVED, you will receive a refusal to register an individual entrepreneur.
OKVED-2 consists of 21 sections, lettered in the Latin alphabet. Each section is divided into class, subclass, group, subgroup and species. In the application for registration of individual entrepreneurs digital code according to OKVED must be four, five or six digits. Let's look at an example of how to choose an individual entrepreneur type of activity.
Let's say a future entrepreneur wants to set up a stall to produce and sell fast food. In the classifier, this line of business has group code 56.10 and the characteristic “Restaurant activities and food delivery services.”
The group with the OKVED code 56.10 includes a subgroup with the code 56.10.2 (Activities for the preparation and/or sale of food ready for immediate consumption on the spot, with Vehicle or mobile shops), and in it, in turn, a code of the form 56.10.24 “Activities of market kiosks and food preparation stalls.”
If you indicate in the application the OKVED code for individual entrepreneurs of four characters (56.10), then you will be able to engage in other types of activities included in this group:
- 56.10.1: Activities of restaurants and cafes with full restaurant service, cafeterias, fast food and self-service restaurants
- 56.10.3: Activities of restaurants and bars to provide food in railway dining cars and on ships.
If you enter in application P21001 only the type of activity with code 56.10.24, 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, so we recommend indicating the type of activity of the individual entrepreneur 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, you must register commercial organization(LLC or JSC).
How many OKVED codes can you choose?
When registering an individual entrepreneur, the types of activities that are included in application P21001 are not limited. Sheet “A” holds 57 codes, but if this is not enough for you, then you can fill out the second and third sheet “A”. Typically, applicants indicate 10-20 codes to describe related areas of business.
The mere indication of multiple codes when registering an individual entrepreneur does not affect anything. In reality, there is no need to carry out all the chosen directions, submit separate reports or pay more taxes. But there’s also no point in trying to enter as many OKVED codes as possible, just in case. Later, an individual entrepreneur can always add types of activities by submitting a special form P24001.
One of the OKVED codes, according to which the maximum income is expected 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 occupational disease, the more high rate contributions are established by law.
Certain types of activities must be licensed, i.e. obtain mandatory permission to engage in them. If a licensed type of activity is in the codes you have chosen, this does not mean that you need to immediately issue a license. It will only be needed when you actually start this business.
How to choose an OKVED code
When ordering an individual entrepreneur registration service, professional registrars will select codes for you. But if you are willing to spend a little time and effort, then it is not at all necessary to contact a lawyer.
Application P21001 is a simple document to fill out; you only need to indicate the passport details of the future entrepreneur and the direction of business. OKVED classifier is freely available in legal reference systems, free services for preparing registration documents, and other sources. The main thing is to pay attention to the fact that the OKVED directory you found was approved by order of Rosstandart dated January 31, 2014 N 14-Art.
Some sources have a built-in search form using a classifier, but you can also use a regular page search. Enter the word you are interested in in the search bar and examine the search results.
For example, you want to open a store, which means you need to enter a request. Next, from the proposed options, select only those that are suitable for your activity. Or you can do it differently - open section G (Wholesale and retail trade) and 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 this is retail trade, transportation, various types of services, agency activities, beauty salons. Activities on the Internet are also popular with individual entrepreneurs: information business, website creation, e-commerce. All these areas of business do not require significant financial costs and involvement at the start more workers.
To help you choose codes, we have made a selection of the most popular types of activities among 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 trade by mail |
| 47.91.2 | Retail trade carried out directly using the information and communication network Internet |
| 47.91.3 | Retail trade through 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 newspapers on electronic media |
| 58.11.2 | Publishing books, brochures, advertising booklets and similar publications, including publishing dictionaries and encyclopedias on electronic media |
| 58.11.4 | Publishing atlases, maps and tables on electronic media |
| 85.41 | |
| 62.09 | Activities related to use computer technology And information technologies, other |
| Retail trade | |
| 47.11 | Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores |
| 47.19 | Other retail trade in non-specialized stores |
| 47.25 | Retail trade of beverages in specialized stores |
| 47.41 | Retail trade in computers, peripheral devices and software in specialized stores |
| 47.43 | Retail trade of audio and video equipment in specialized stores |
| 47.52 | Retail trade of hardware, paints and varnishes and glass in specialized stores |
| 47.42 | Retail trade in telecommunications equipment, including retail trade mobile phones, in specialized stores |
| 47.59 | Retail trade of furniture, lighting fixtures and other household products in specialized stores |
| 47.71 | Retail trade of clothing in specialized stores |
| 47.21 | Retail trade of fruits and vegetables in specialized stores |
| 47.22 | Retail trade in meat and meat products in specialized stores |
| 47.23 | Retail trade in fish, crustaceans and molluscs in specialized stores |
| 47.24 | Retail trade of bread and bakery products and confectionery products in specialized stores |
| 47.29 | Retail trade of other food products in specialized stores |
| 47.54 | Retail trade of household electrical goods in specialized stores |
| 47.73 | Retail trade medicines in specialized stores (pharmacies) |
| 47.75 | Retail trade of cosmetics and personal hygiene products in specialized stores |
| 47.72 | Retail trade 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 trade of used goods in stores |
| Transportation | |
| 49.32 | Taxi activities |
| 52.21 | Support 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 | Cargo rental road transport with a driver |
| Catering and hotels | |
| 56.10 | Restaurant activities and food delivery services |
| 56.21 | Activities of enterprises Catering catering for special events |
| 56.29 | Activities of public catering establishments for other types of catering |
| 56.30 | Serving drinks |
| 55.10 | Operations of hotels and other places for temporary accommodation |
| 55.20 | Activities to provide places for short-term accommodation |
| 55.30 | Activities to provide temporary accommodation in campsites, caravans and travel trailers |
| Beauty Salons | |
| 96.02 | Providing services to hairdressing and beauty salons |
| 96.04 | Sports and recreational activities |
| 96.09 | Provision of other personal services not included in other categories |
| Services | |
| 68.31 | Activity of real estate agencies on a fee or contract basis |
| 69.10 | Activities in the field of law |
| 69.20 | Activities to provide services in the field accounting, financial audit, tax consulting |
| 70.22 | Consulting on issues commercial activities and management |
| 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 equipment |
| 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 | Cleaning and tidying activities for residential buildings and non-residential premises other |
| 97.00 | Activities of households with hired workers |
| 74.20 | Activities in the field of photography |
| 74.30 | Translation and interpretation activities |
| 85.41 | Additional education for children and adults |
03May
Hello! In this article we will talk about the types of activities of an individual entrepreneur.
Today you will learn:
- What types of activities exist according to OKVED;
- What type of activity to choose;
- How to add and change the type of activity of an individual entrepreneur;
- What is it for types of activities.
What are types of activities (OKVED) for individual entrepreneurs
The main reason for the impossibility of using this or that system is the type of activity that the individual entrepreneur is engaged in.
Taxation by type of activity is presented in the table:
|
Tax regime |
Prohibited types of activities of individual entrepreneurs |
|
Basic tax system |
|
|
Simplified taxation system |
Banking activities; Insurance services; Non-state pension funds; Investment organizations; Working with securities; Activities of pawnshops; Production of excise goods; Extraction and sale of minerals; Gambling establishments; Advocacy |
|
Patent tax system |
Almost all types of activities that are aimed at producing something except: production of business cards, pottery, sausage production, clothing and footwear production |
|
A single tax on imputed income |
Currency exchange; Gambling establishments; Production and sale of excise goods; Extraction, production and sales precious metals and stones; Extraction and sale of minerals; Banking activities; Management activities; Communication services; Retail trade type of activity trade in art objects, antiques; Tour organization |
|
Agricultural tax |
Everything except agricultural production |
However, despite the variety of modes, you will need to take into account many conditions, such as the maximum number of staff members, maximum turnover, and classifier restrictions.
In addition to taxes, there is also an obligation to pay contributions to extra-budgetary funds for yourself, and this must be taken into account when choosing a favorable tax regime.
What are individual entrepreneurs’ contributions for themselves? These are your contributions to health and pension funds. That is, regardless of whether you worked this year, made a profit or not, you will be required to pay these contributions to the state in a fixed amount.
In 2018, the amount of contributions will be 32,385 rubles. And if, for example, income for the whole year was more than 300,000 rubles, contributions to the pension fund will be calculated additionally, based on 1% of income above the limit.
To summarize the choice of the most favorable tax regime, it is best to make an individual tax calculation for individual entrepreneurs within each system.
The following parameters will need to be taken into account:
- If there are employees, then their number;
- Which region of the Russian Federation do you belong to;
- The tax system used by your future partners and clients;
- Sales area;
- Use of transport during transportation, etc.
When considering the issue of taxes, one cannot help but touch upon the topic of the so-called “tax holidays” that came into effect in 2015. For many, this innovation is very useful and applicable. “Tax holidays” involve exempting individual entrepreneurs from paying any tax and reducing the percentage on other taxes. However, not all individual entrepreneurs can take advantage of the benefit.
Conditions for providing “tax holidays”:
- Your type of activity is the production of goods, scientific works or in social activity;
- You are registering an individual entrepreneur for the first time;
- The individual entrepreneur has existed for no more than two years;
- Your region is included in the list of regions of the Russian Federation where this benefit was introduced and your individual entrepreneur was registered after the adoption of the law in your region on “tax holidays”;
- You use the simplified tax system or a patent.
It must be taken into account that regional authorities have the right to introduce certain restrictions regarding the number of employees, maximum income per year, and areas of activity of individual entrepreneurs.
Is the type of activity of the individual entrepreneur confirmed?
We will not torment you and will immediately say that. The main direction of the individual entrepreneur’s activity is confirmed during its registration, when the businessman enters the activity number in the Unified State Register of Individual Entrepreneurs, after which this information comes to the Social Insurance Fund.
However, if you decide to change the main direction of activity of the enterprise, then you need to contact the tax office with an application for a change in the direction of activity in order to secure the change.
Why do this? You must receive payment for services rendered and products manufactured strictly according to the business activity code declared to the Federal Tax Service. Otherwise, this income will be considered as received outside the declared OKVED code, and will have to be taxed at 13% personal income tax.
Also, the amount of insurance premiums for injuries depends on the code of the main type of activity. Now experts identify 32 points, which determine the amount of contributions according to various directions activities. The amount of payments depends on the degree of danger and complexity of the work.
Thus, we can conclude that it is necessary to confirm the main type of activity in order to correctly make deductions for injuries to the Social Insurance Fund in the current year, without overpaying if the percentage differs from the previous year.
How to change and add an individual entrepreneur activity type
The enterprise develops along with the market, and now you are no longer doing what you used to do, which means that you need to think about changing OKVED. It's not difficult, now we'll look at how to do it in detail.
First, you will have to create a number for a new type of activity, and then fill out an application for changing the direction of activity.
To do this, sequentially implement the following steps:
- Go to the subsection “Registration of individual entrepreneurs” on the Federal Tax Service resource;
- Download the form, this is your application, and fill in the fields with information (in virtual or paper format, in the second case it will need to be printed after filling out).
The application consists of four pages. The first page is the title page, here we write our first name, last name and patronymic, indicate OGRNIP and. The second sheet is intended for recording a new direction of business. On the third sheet it is necessary to cancel the old direction of the enterprise’s activity. All three pages of the document are required to be completed.
Now you need to collect the missing documents for the tax office.
These include:
- Passport;
If you are sending a tax trustee, then attach a notarized power of attorney and the passport of your representative.
AND final stage is to deliver all this wealth to the tax office. You can do this yourself, through a representative (don’t forget about the power of attorney), using mail or the Internet. But remember that you need to contact the same tax office with which you registered your individual entrepreneur.
But that is not all. If you are an entrepreneur with employees, you need to confirm the main activity of the individual entrepreneur by submitting a certificate to the Social Insurance Fund. If your individual entrepreneur does not have employees, then such a certificate is not needed.
What to do if OKVED has not changed, but only new areas of doing business have been added. We simply add side business lines to the existing list. To do this, fill out only the lines for auxiliary areas of activity of the individual entrepreneur on the second page in form P24001. The third page only needs to be completed if you want to exclude any type of activity.
