How to determine the industry of an enterprise according to OKVD. What are the codes for? Where to find types of activities permitted for individual entrepreneurs

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 to state registration IP. 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 for registration of 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.

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.

Type code economic activity determined by 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 the code allows legal entity 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 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

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

If 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?

Good evening! For the first time, I independently prepared documents for individual entrepreneurs for retail trade in shopping centers(pavilions and islands) shoe cosmetics, insoles, laces, shoe accessories and foot cosmetics. The tax office refused due to the indication of a non-existent main code. 52.40 was indicated. I took it from a well-known online source. Did you get excited? Please advise the correct main code, shoe repair can be added there. An individual entrepreneur is initially registered using the simplified tax system at 15%, then a transition to a patent is possible. Geographically - Moscow. Thank you in advance!

Galina, good afternoon.
In the application for registration of individual entrepreneurs, it is necessary to indicate the OKVED code of at least 4 digits. Currently OKVED is in force
OK 029-2001 (NACE Rev. 1)
Code 52.4 - Other retail sale in specialized stores, this three-digit code includes four-digit codes, (eg
52.41 Retail trade of textiles and haberdashery products

)
which in turn include more specific activities (

52.41.1 Retail trade of textiles
52.41.2 Retail trade in haberdashery
If you indicate code 52.41, then codes 52.41.1 and 52.41.2 can be omitted, because they are under codes 52.41 and will be available to you for activity, even if you do not decipher 52.41.
The directory does not contain the code 52.40 that you indicated, so your registration was denied.
The OKVED code will suit you:
52.48.39 Specialized retail trade in other non-food products not included in other groups
It does not contain nested codes. Before submitting documents, you should once again consult the tax office regarding the right choice code and a correctly composed application.
In retail trade, you have the right to choose a PSN (Moscow Law “On the Patent Taxation System in the Territory of Moscow” No. 53 dated October 30, 2012.
To correctly determine your potential annual income under PSN, you need to correctly determine what your retail facility belongs to:
- Retail trade carried out through stationary facilities trading network with a sales area of ​​no more than 50 sq.
Or
-Retail trade carried out through objects of a stationary retail chain that do not have trading floors, as well as through non-stationary retail chain facilities.
Do not forget that with the simplified tax system in retail trade you are required to use a cash register. With PSN, a cash register is not required; it can be replaced by registering a BSO.

Thank you very much for the quick and detailed answer! Do you advise putting 52.48.39 as the main code, but additionally asking the tax authorities? I realized thanks! This is a question - I will put additional codes, shoe repair, just the trade in haberdashery)), probably the trade in paint and varnish products (there are positions there for dyeing shoes) - if you come across a code that does not fall under the PSN, it will not serve in the future for patent refusal?
BSO for services, here clients are unlikely to buy without a receipt. A cash register will need to be installed. With a patent, you can use a check printing machine. If at first the individual entrepreneur works on the simplified tax system, accordingly, a cash register will be registered; and then (after the New Year) it will switch to a patent, what to do with a registered cash register?
Perhaps I’m asking stupid questions, but for now, the more information I absorb, the more chaos in my head).
Thank you in advance!

Galina, good evening. A patent is taken for each type of activity. If you have two types of activities, then a patent is issued for each type and records are kept for each patent.
If you do not use the cash register, you must submit an application to the tax office to deregister it. But it turns out that you will purchase a cash register for just a couple of months, install it, register it, and then not use it. You either need to not buy it at all - immediately issue a patent for two months before the New Year, and from the New Year, issue a new patent, or continue to use the cash register even with a patent. It is not prohibited to use cash receipts instead of BSO. The law says what is allowed under PSN and UTII when retail and in the provision of services to the public, do not use a cash register, but with the obligatory issuance of BSO checks (or use a check-type machine).

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).

Types of human activities- a rather subjective concept, since if desired, they can be described on more than one page, but most psychologists and sociologists have decided on three main specific types: learning, play and work. Each age has its own main type of activity, but this does not mean that adults do not play and schoolchildren do not work.

Labor activity.

Labor activity ( work) is the transformation by man of both material and intangible objects in order to use them in the future to satisfy his needs. According to the nature of the actions taken, work activity is divided into:

• practical activities(or productive activity - changing natural objects, or changing society);
• spiritual activity(intellectual, creativity, etc.).

It is this type of activity, according to most anthropologists, that is driving force evolution of people. Thus, in the process of labor, the purpose of which is the production of any product, the worker himself is formed. Perhaps work is one of the main types of activity, but effective work activity would not exist without one more type of it - teaching, or training.

Educational activities.

Educational activities ( training, education) is an activity aimed at acquiring knowledge, skills and abilities. The value of this type of activity is that it prepares a person for work. Teaching is a broad concept that has many varieties. This doesn't have to mean sitting in your pants at a desk at school. This includes sports training, reading books, movies, and TV shows (not all TV shows, of course). Self-education as a type of learning can take place in a passive, unconscious form throughout a person’s life. For example, you were flipping through channels on TV and accidentally heard a recipe on a cooking show, and then it unexpectedly came in handy.

Game activity.

Game activity ( a game) - a type of activity whose goal is the activity itself, and not the result. The case when the main thing is participation, that is, the process itself is important. This is the classic definition. Nevertheless, the game, in my opinion, is, if not a type of education, then its branch, because it, like education, is a preparation for work. A sort of spin-off of studies, if you like. Playing with cubes, Cossack robbers, “Call of Duty” or “Who Wants to Be a Millionaire” - all these games, to one degree or another, teach some type of mental or physical activity, bring some skills, knowledge, abilities. They develop logic, erudition, reaction, physical condition of the body, and so on. There are many types of games: individual and group, subject and plot, role-playing, intellectual, etc.

Variety of activities.

The above classification of human activity is generally accepted, but not the only one. Sociologists highlight certain types of activity as the main ones, psychologists - others, historians - others, and cultural scientists - fourth. They characterize an activity in terms of its usefulness/uselessness, morality/immorality, creation/destruction, etc. Human activity can be labor and leisure, creative and consumer, constructive and destructive, cognitive and value-oriented, and so on.