Agriculture: okved. livestock farming

Question: The organization plans to enter into an agreement with a peasant farm (peasant farm) for the provision of paid services for organizing and holding the event. However, according to Art. 19 of the Federal Law of June 11, 2003 N 74-FZ “On Peasant (Farm) Farming”, the main activities of peasant farms are the production and processing of agricultural products, transportation (carriage), storage and sale of agricultural products of their own production. Is it legal for peasant farms to carry out other types of business activities?

Answer: In our opinion, peasant farms can engage in other types of activities, while the main ones are those listed in Art. 19 of Federal Law No. 74-FZ of June 11, 2003 “On Peasant (Farm) Farming” (hereinafter referred to as Law No. 74-FZ).

Rationale: In accordance with Art. 1 of Law N 74-FZ, a peasant (farm) enterprise is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products) based on their personal participation.

Current legislation provides for the existence of peasant farms in two forms, differing from each other in their legal status. The first form provides for the implementation of peasant farm activities as an entity that does not have the status of a legal entity, despite the fact that the head of the peasant farm is a citizen registered as individual entrepreneur(Clause 5 of Article 23 of the Civil Code of the Russian Federation), and the second form - as legal entities(clause 2 of article 50, clause 1 of article 65.1, article 86.1 of the Civil Code of the Russian Federation).

According to clause

3 tbsp. 1 of Law N 74-FZ, the rules of civil legislation that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from federal law, other regulatory legal acts of the Russian Federation or the essence of legal relations.

Clause 1 of Art. 19 of Law No. 74-FZ determines that the main activities of a farm are the production and processing of agricultural products, as well as transportation (carriage), storage and sale of agricultural products of its own production. At the same time, members of the farm independently determine the types of activities of the farm and the volume of agricultural production based on their own interests (clause 2 of Article 19 of Law No. 74-FZ).

Taking into account all of the above, we can conclude that the peasant farm is created for the purpose of carrying out production or other economic activity in the field of agriculture, namely for the purpose of entrepreneurial activity.

At the same time, from paragraph 1 of Art. 19 of Law No. 74-FZ does not directly imply that the main types of activities listed therein are the only ones that a peasant farm can carry out. Also, this norm does not contain a ban on peasant farms carrying out other types of activities that do not necessarily have to coincide with the main activities of the farm, but indicates that the types of activities listed in it should prevail over others.

Consequently, in our opinion, peasant farms can engage in other types of activities, while the main ones are those listed in Art. 19 of Law No. 74-FZ.

The current legislation does not contain rules regulating the procedure for determining the nature of other types of activities that a peasant farm may be engaged in. In addition, the legislation also does not establish restrictions on the conclusion and execution of civil contracts and the liability of peasant farms in case of violation of an obligation.

Includes:
two main activities, namely: crop production and livestock production, also covering forms of organic agriculture, cultivation and breeding of genetically modified crops and animals
. activities secondary to agriculture, as well as hunting, trapping and the provision of services in these areas

The entry in the classifier with code 01 contains 7 clarifying (child) codes.

Quick transition to the classifier entry by code:

Hierarchy diagram in the OKVED 2 classifier for code 01:

— OKVED 2 (upper level)

↳ 01 – Crop and livestock farming, hunting and the provision of related services in these areas (current level)

↳ 01.1 … 01.7 — (level below: 7 codes)

This page provides information from OKVED classifier edition 2 (OK 029-2014 NDES), which came into force on June 28, 2016.
Before this date, when registering companies, the “old” ones were used OKVED codes(OK 029-2001 (NACE Rev. 1))

OKVED 2 – code 01.6 – Support activities in the field of production of agricultural crops and post-harvest processing of agricultural products

According to the decoding of OKVED 2 codes, indicated in the introduction to the classifier OK 029-2014 (NACE rev. 2), the subclass of activity with code 01.6 is included in the following groups

● section A - AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE
● ● class 01 - Crop and livestock farming, hunting and the provision of related services in these areas

This subclass of activity includes:

This subclass of activity also includes:
.

Code 01.6 OKVED 2. Auxiliary activities in the field of production of agricultural crops and post-harvest processing of agricultural products

This grouping includes:

- auxiliary activities for agricultural production, as well as those close to agriculture, not used for production purposes, carried out for remuneration or on a contractual basis

- activities carried out after harvest, aimed at preparing agricultural products for sale on the market

Code 01.6 OKVED 2 included in the next branch of the species classifier economic activity(decoding of higher codes):

A— Section “Agriculture, forestry, hunting, fishing and fish farming.”

01 — Class “Crop and livestock farming, hunting and the provision of related services in these areas.”

01.6 — Subclass “Auxiliary activities in the field of production of agricultural crops and post-harvest processing of agricultural products.”

Complete list and decoding of OKVED group codes included in this subclass:

OKVED code 01.6. Support activities in the field of production of agricultural crops and post-harvest processing of agricultural products

This grouping includes:

- auxiliary activities for agricultural production, as well as those close to agriculture, not used for production purposes, carried out for remuneration or on a contractual basis

This group also includes:

- activities carried out after harvest, aimed at preparing agricultural products for sale on the market

OKVED code 01.6 included in section "A. Agriculture, forestry, hunting, fishing and fish farming" of the classifier and is a subclass containing the following groups:
OKVED code 01.61 - Provision of services in the field of crop production
OKVED code 01.62 - Provision of services in the field of livestock farming
OKVED code 01.63 - Agricultural activities after harvest
OKVED code 01.64 - Seed treatment for planting

© OKVED2.Ru, 2014 - 2018

Agriculture is an excellent start for businessmen who do not want to start their career path register a business. However, with the growth of demand and profit for the product, registration of an individual entrepreneur becomes inevitable. Then the farmer is faced with the question of studying OKVED for peasant farms. A detailed consideration of it will help you avoid fines due to the wrong choice of statistics code. About everything in order in our article.

General information

OKVED for peasant farms changed in 2016. From 07/11/16, new codes - OKVED-2 (Order of the Federal Tax Service of the Russian Federation No. ММВ-7-14/333@) came into force for both legal entities and individual entrepreneurs. To register an individual entrepreneur for a peasant farm starting this year, a businessman must indicate a code (at least 4 digits) according to OKVED-2 at the tax authority.

In the classifier, a large section is devoted specifically to peasant farming, which is designated by the letter A. In addition, digital designations are used for specific types of activities (for peasant farms - 01), as well as their subtypes.

Conventionally, the types of activities of peasant farms according to OKVED can be divided into 3 groups:

• Growing plants.
• Breeding animals.
• Other agricultural areas of activity.

The types of activities of peasant farms according to OKVED can be divided into 3 groups.

Fields of activity of peasant farms according to the classifier

Growing plants

Growing grain and other similar crops according to OKVED begins with code 01.11 and covers the following subsections:

• Wheat, legumes, corn, rye, barley, oats and seeds of these plants for sale.
• Oilseed plants and seeds for sale.
• Fodder beets, perennials, as well as other root crops and their seeds grown for sale.
• Plants used in cosmetology production, grown for sale.

A separate code 01.12 is assigned to the cultivation of rice crops and their sale.

Code 01.13 is assigned to planting vegetables and includes:

• Growing vegetables, legumes, herbs and seeds for sale.
• Starchy crops and seeds for sale.
• Planting sugar beets and selling them.
• Planting truffles and mushrooms for the purpose of selling on the market.

Code 01.14 is intended for the cultivation of sugar cane, 01.15 - tobacco crops and seeds for sale on the market, and 01.16 - textile crops, yarn crops and their seeds grown for sale on the market.

Code 01.19 includes growing flowers and their seeds, medicinal plants, herbs, spices, essential oil crops, as well as some other annual plants.

Codes 01.2-01.30 are devoted to the cultivation of perennial plants, seedlings, fruits, fruit and berry crops, as well as crops for the production of various types of drinks.

Animal breeding

The classification of animal breeding activities in OKVED begins with code 01.4 and includes the raising and breeding of animals (with the exception of aquatic animals).

Codes 01.41-01.41.29 include cattle breeding and milk production.

Codes 01.42-01.42.2 are dedicated to the breeding of other cattle and the production of their sperm.

01.43-01.43.3 – codes intended for breeding equines, as well as the production of their sperm and dairy products.

Code 01.44 includes breeding livestock of the camel family.

01.45-01.45.4 – codes that include the breeding of sheep and goats, as well as the production of goods from the resulting raw materials.

Codes 01.46-01.46.2 are dedicated to pig breeding, and 01.47-01.47.3 are dedicated to poultry breeding.

01.49-01.49.9 include breeding other animals (bees, worms, cats and dogs, rabbits, etc.).

Other types of agricultural activities

These types of activities according to OKVED include:

• Mixed Agriculture(combination of animal breeding and plant growing) – code 01.5.
• Secondary activities for the production of farm crops, processing of fields after harvesting, as well as preparing it for disposal, shoeing livestock, preparing seeds for planting (activities are carried out on a contract basis or for a fee) - codes 01.6-01.64.
• Hunting for wild animals, their shooting, as well as the provision of related services (fur production) - codes 01.7-01.70.

Farming requires a businessman painstaking work and considerable effort. But the first step towards successful business- this is in accordance with all the rules and laws of the Russian Federation. In this article, the OKVED classification is presented quite simply for startupers to understand. To avoid problems with the tax service, we advise every new entrepreneur to read the information provided.

This section includes:

The physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products of agriculture, forestry, fishing, rocks and minerals and other processed products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the aluminum purification product is used as a raw material for the primary production of aluminum products, e.g. aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C, Manufacturing, regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic treatment or recycling of waste, which is classified in section E (water supply; sewerage, collection and waste disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, car repair is described in group 45 (wholesale and retail and repairs vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Processing implies the following types of activities involved in production and defined in this classifier:

Processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;

Pasteurization of milk and bottling, see 10.51;

Leather dressing, see 15.11;

Sawing and planing of wood; impregnation of wood, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

Production of ready-to-use concrete mixtures, see 23.63;

Electroplating, metallization and heat treatment of metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.

These include:

Logging classified under Section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

Preparation of food products for immediate consumption on premises, classified in group 56 (activities of enterprises Catering and bars);

Processing of ores and other minerals, classified in section B (MINERAL MINING);

Construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION);

Activities of breaking down large quantities of goods into smaller groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic drinks or chemicals;

Sorting solid waste;

Mixing paints according to customer's order;

Metal cutting according to customer's order;

Explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

In grouping 01, first of all, two main types of activity are distinguished: - production of crop products (01.1 "Crop production") - production of livestock products (01.2 "Livestock") Grouping 01 also distinguishes hunting and breeding of wild animals, including the provision of services in these areas. Group 01 also classifies mining marine mammals(walruses, seals). Group 01.1 distinguishes between: - the growing of annual field crops such as cereals, vegetable crops and flowers (see 01.11 and 01.12) - growing of perennial crops in vineyards and orchards (see 01.13) In 01.2, activities are grouped by type of animal rather than by product produced (e.g. meat, milk, hides and skins, etc. .p.), while no distinction is made between the complete keeping of animals in stalls (non-pastoral cattle breeding) and free-range (grazing) cattle breeding in an open field. In group 01.3 “Crop growing in combination with livestock farming (mixed agriculture)” the usual principle of determining the main species is violated activities. This is due to the fact that many agricultural enterprises have a more or less balanced production of crop and livestock products, which does not allow their activities to be classified in one of the groups 01.1 or 01.2 Some activities, such as soil preparation, sowing, harvesting, management (management) , which are a normal part of the activities of an agricultural enterprise, can be distinguished as crop and livestock services provided to agricultural enterprises on a fee or contract basis. These types of activities are classified in groups 01.41 and 01.42, respectively. Activities in the field of agriculture do not include the subsequent processing of agricultural products, except for the primary processing of these products (activities for the subsequent processing of agricultural products are classified in group 15 “Production of food products, including beverages” and group 16 “Production of tobacco products”). However, as an exception to general rule, for the classification of integrated activities, the activities of agricultural enterprises processing their own products are classified in group 01, even if the production of these products usually belongs to group 15. For example: - growing grapes and producing wine from them - growing olives and producing olive oil from them This section does not include land management work (for example, terracing and drainage of agricultural land, preparation of rice fields, etc.), which are classified in group 45 "Construction"; sales and market research through commission agents and cooperative organizations, which are classified in section G "Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items"; production of hides and skins in slaughterhouses, which is classified in subsection DA "Production of food products, including beverages, and tobacco", as well as sport and recreational hunting, which is classified in group 92.62 "Other activities for the organization of recreation and entertainment, not included in other groups ".

Agriculture on this period economic development countries is one of the ways to develop profitable business. Products from peasant farms(peasant farm) is actively gaining popularity among the country's population. At the same time, more and more businessmen are deciding to direct their entrepreneurial activities in this direction.

But for this it is necessary to carry out the procedure for registering an individual entrepreneur using the appropriate statistics code. After all, if you choose it incorrectly, the tax authorities may impose a fine. Therefore, farmers need to thoroughly study the requirements of the OKVED classification of agriculture. It is these statistics codes that are usually used when registering peasant farms.

Characters by classifier

To register an individual entrepreneur for organizing a peasant farm, you must select at least 4 digits of the OKVED code from the tax control authorities. It is not at all necessary to indicate more classification characteristics for such a farm.
Agriculture is a fairly broad section of OKVED, which is grouped according to the classification indicator “type of activity”. It is the first, therefore in this classifier this type of activity has the following parameters:

• Section – AA;
• Digital display assigned by Rosstat – 01;
• Subtypes are determined in order from 01.1 to 5.

Growing plants and related responsibilities

The first subtype in the section of codes for this area is the classification according to the occupation of planting and developing plants. In it you can find the necessary information for those involved in this type of business in order to properly register with government agencies.

The subclass of this part is opened by OKVED code 01.11, which includes activities related to the cultivation of grain, as well as similar crops that cannot be classified as other types of business. More specifically, this list includes:

1. different varieties of wheat, including durum and soft, rice, rye, oats, corn, various legumes, barley, their seeds, which are prepared for sale;
2. potatoes, roots and tubers, which contain a lot of starch, inulin, their seeds for sale;
3. any oilseed crops, as well as seeds for resale;
4. plants for smoking (tobacco, shag), including their initial processing, as well as seeds for resale;
5. sweet beets, seeds for sale;
6. fodder beets, other fodder root crops, melons, representatives of legumes, silage plants, annual and perennial grasses for fodder, not excluding the collection of hay, as well as fodder, seeds of products for sale;
7. spinning crops, lobes and seeds of this type of plant for sale;
8. plants for the production of pesticides, plants used in perfumery, cosmetology, hops, and other plants that were not included in previous codes.

The next group of digital designations according to the All-Russian Classifier of Activities Dedicated to Agriculture contains options for business areas related to the cultivation of various vegetables. It is encoded 01.12 and has a corresponding name. Its subclasses consist of the following items:

1. planting and collecting various vegetables, herbs, legumes, vegetable seeds for resale. The exception to this subclass is potatoes and their planting material, vegetables with high content starch and inulin, sugar beets.
2. growing flowers, seedlings, ornamental plants, procurement of bulbs, seeds and tubers;
3. growing and collecting mushrooms, including wild mushrooms, as well as truffles.

It is worth noting that the last subclass also has its own structure, which includes the following codes after the main 01.12:

• 31 – activities related to the cultivation of mushrooms and mycelium;
• 32 – picking mushrooms in the forest, as well as truffles.

According to OKVED, agriculture also includes the production of fruits, and with them nuts, plants used in the production of drinks and spices. This type of business activity is assigned code 01.13.

It consists of the following subclasses:

1. activities related to the procurement of grapes, both table grapes and for making wine, the simultaneous preparation of wine drinks, and the preparation of planting material for sale;
2. the occupation of harvesting a number of fruits not listed in other subclasses, as well as nuts, which in turn also has its own subspecies:

• fruit and berry plants;
• raw materials for the production of various drinks;
• raw materials for the production of spices.

Livestock

Many peasant farms are engaged in animal breeding, which is also classified by OKVED. This can bring double income, both from the sale of live cattle and meat products. In addition, domestic animals also provide animal products, which are a source of income for individual entrepreneurs. But in this section, which is often used to register peasant farms, there is no classification according to the products produced. The section goes by type of animal:

• large cattle, which is assigned the statistics code 01.21;
• sheep and goats with code 01.22.1;
• horses, mules, donkeys, hinnies, which were classified 01.22.2;
• pigs with code 01.23;
• poultry, according to OKVED24;
• other animals, insects, aquatic reptiles, worms, which have the code 01.25. but each of them is assigned its own subclass from 01.25.1 to 01.25.9.

Other statistics codes

At the same time, along with the separately carried out activities of sowing various crops or feeding livestock, statistics codes highlight the opportunity to choose the one that is most suitable for the type of activity. But for those who are simultaneously breeding animals for whose food they grow plants, while at the same time continuing to sell seeds, there is an option not to choose several codes, but to stop at one.

Subclass 01.3 OKVED is an activity related to doing business in both crop production and livestock production. This approach is very convenient, since it has a balanced entrepreneurial activity Peasant farming obviously requires both growing plants and breeding animals.

It is very difficult to imagine peasant farms that do not provide agricultural support services to the population. Such activities also have their own code in OKVED, 01.4. It includes:

• assistance in growing plants;
• consultations on rules of conduct;
• assistance in the application of land reclamation;
• livestock advice, but not veterinary services.

All these areas in the activities of peasant farms are also supplemented by their subclasses according to OKVED.

This also includes hunting for wild animals, including their breeding and advisory support. Some peasant farms also indicate this activity with code 01.5 according to OKVED.

Agriculture is one of the oldest forms of profit making. Since ancient times, people have been going to each other to buy or sell something that grew in the garden or was in the stall. Therefore, many entrepreneurs want to register their peasant farm and engage in a profitable, albeit difficult, business.

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