Individual entrepreneur types of activity codes. OKVED for individual entrepreneurs: how to choose the right codes for your business. Structure and decoding of the classifier of business activity codes

It is the responsibility of each individual entrepreneur to notify the authorized state bodies of the specific type of activity he carries out. This procedure is provided for by regulations and is mandatory due to the fact that there is a list of works and productions that are prohibited for individual entrepreneurs.

When carrying out the procedure for registering his own enterprise, an individual entrepreneur must enter information into the state register about the area in which he will work. This information implies the selection of a code for the all-Russian classifier of types of economic activity.

What is OKVED

OKVED is a system that operates in accordance with the following principles:

Distribution of activities according to their classification, followed by coding.
Storage, processing and distribution of information about the activities of individual entrepreneurs.

How to choose OKVED

The correct and competent choice of OKVED is a rather difficult task for the reason that there are different types of business activities that are not only similar, but also interrelated. First of all, the individual entrepreneur needs to determine as accurately as possible the type and scope of activity that he will carry out.

OKVED codes consist of a digital combination. To select them, you should not complicate the task and enter as large a numerical value as possible; it is better to limit yourself to a few numbers.

When choosing codes, you must indicate the main type of business activity, which will directly generate the main income. About those that are secondary, that is, additional, it is not at all necessary to provide information. The specified silence about such types of private earnings is not prohibited by state legislation and does not entail a violation of any regulations.

However, such cases have exceptions when entering information about additional types of work carried out in parallel with the main one is mandatory.

These include the following types of cases:

If an appropriate state license is issued for the activities of an individual entrepreneur.
If, in accordance with the specified and registered code, a transition was made to paying taxes under the UNDV system.
If the specified type of work, bringing a certain fixed income, is of a foreign economic nature.

Important! It is necessary to take into account the fact that the absence of a particular type of activity from the OKVED list of individual entrepreneurs may become grounds for refusal to participate in a tender, public procurement procedure, or issuance of a license.

Another important point when choosing an OKVED code is that if it is necessary to obtain a loan from a bank for a type of activity that is not codified, the bank reserves the right to refuse. There is a high probability that you will not be able to take out a loan. Accordingly, it is necessary to provide for this aspect in advance.

In addition, you should not include in the OKVED list those that you do not plan to engage in in the near future. After all, among them there may be those who carry the risk of increased injury. And the higher the level of this risk, the greater the amount of tax you will have to pay.

Choosing the right code

To choose the right OKVED, you must act in accordance with the following generally accepted rules, which will somewhat simplify the procedure:

When carrying out the codification procedure, you should choose one main direction that brings the greatest income to the enterprise. How can this information be calculated if the activity of the enterprise is chaotic? In this case, the best option would be to calculate the profit that was received by an individual entrepreneur over a certain period of time, for example, over a year.

Next, you should divide this figure in accordance with the directions through which it was obtained. If, for example, this is a private timber processing company, which additionally provides services such as cargo transportation, furniture production, as well as the construction of houses from appropriate materials, it should be taken into account from what type of work performed the largest amount of finance was received. It is this type of activity that should be indicated as the main one.

Quite often, entrepreneurs are interested in a question of this kind, what is the impact of the number of codified types of activities on the total amount of taxes, the payment of which is mandatory. The amount of taxes is directly determined by the risk of injury at the enterprise. That is, the higher the risk of any injury to employees or employees of a private enterprise, the greater the amount of tax that its manager will need to pay.

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 from agriculture, forestry, fisheries, rocks and minerals and other manufactured 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 product of aluminum purification is used as a raw material for the primary production of aluminum products, such as 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 basic waste treatment or processing, which is classified in section E (water supply; sewerage, waste management, 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, automobile repair is described in group 45 (wholesale and retail trade and repair of motor 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 catering establishments 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 units and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

Sorting of 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)

If you want to work as an individual entrepreneur, you need to decide which OKVED code to choose. Even if you know exactly what services you will offer, what goods you will produce, you need to raise the appropriate classifier and find there the most suitable OKVED codes for individual entrepreneurs, which will subsequently be entered into the Unified State Register of Individual Entrepreneurs, and also reflected in your Unified State Register of Entrepreneurs extract . As practice shows, it is with this step that the greatest difficulties in registering business activities by private individuals are associated. After all, the individual entrepreneur must choose the type of activity independently.

What is the code

So, first, let's figure out what OKVED is. This abbreviation refers to the All-Russian Classifier of Types of Economic Activities, which contains a list of services and work that an individual entrepreneur can engage in. Each code consists of four digits and covers the most typical type of activity.

Please note that an individual entrepreneur can choose several such codes, but still one of them must be indicated as the main one. It is he who will be reflected in all the entrepreneur’s reports.

However, when deciding which code to choose, one must take into account what consequences the choice of one or another type of OKVED entails for future activities. For example, if an entrepreneur plans to use hired labor, he is obliged to pay accident insurance premiums for employees. And the size of these payments will depend on which code you choose as the main one.

Current classifier

Today, three editions of the classifier are used simultaneously:

OK 029-2001;
OK 029-2007;
OK 029-2014.

To register an individual entrepreneur, you should focus on the first type of OKVED. Please note that this classifier was supposed to be canceled at the beginning of 2016, but nevertheless its validity was extended for another year. Therefore, everything that will be discussed further concerns this code in the 2001 edition.

However, you should not worry that the introduction of new codes will complicate the registration procedure for an individual entrepreneur or will somehow affect the activities of those already registered. The tax service will make all the necessary changes on its own, so entrepreneurs will not have to re-register the selected codes.

Classification

The types of activities of individual entrepreneurs are divided into several groups. There are services that a private entrepreneur categorically does not have the right to provide, and there are those that require certain approval or even a license. It is advisable that the entrepreneur not only knows about the existence of such a classification, but also familiarizes himself with it in detail. Below we provide general information regarding the question of what types of entrepreneurial activities an individual entrepreneur can engage in and what not.

So, the types of activities of individual entrepreneurs should be conditionally grouped into such main areas as:

closed to individual entrepreneurs;
requiring approval and permission;
licensed;
ordinary.

Regular

This group includes types that an entrepreneur can engage in immediately after official registration with government agencies. These services do not require additional approvals, licensing or permits.

The list of such activities can be very large and is limited only by the desire of the businessman. But there are several important rules that these services must comply with. To provide them, employees do not necessarily have to have special education, and if it is necessary, then the activity should not be associated with a danger to the life or health of people.

As a rule, these include:

transportation by vehicles below 3.5 freight tons;
wholesale trade in goods that do not have restrictions, prohibitions, or special sales regimes;
individual pedagogical activity;
printing, publishing;
advertising;
rental of personal items, household appliances;
rental of real estate;
creative activity;
various services.

Licensed

An entrepreneur is allowed to engage in these types of activities only when he obtains a special license. This document is issued by the licensing authority on the condition that the entrepreneur undertakes to comply with all the requirements and conditions that are necessary to carry out this type of work.

The licensing authority is understood as a federal executive body, which is located in various constituent entities of the Russian Federation and is entrusted with issuing licenses for a specific type of work. To clarify which body licenses which type of activity, we recommend that you refer to Decree of the Government of the Russian Federation dated January 26, 2006 N 45 “On the organization of licensing of certain types of activities.”

In particular, the classifier provides for work under a license in the case of transportation of passengers, cargo by rail, air, sea transport, private investigation services, travel agency activities, pharmaceutical work and more. A complete list of positions is contained in Federal Law No. 99 “On licensing of certain types of activities.” There are approximately 49 species listed there. Therefore, when deciding which type of activity to choose, you need to understand that violation of this law and other regulations entails administrative liability, and sometimes criminal liability.

Closed

There are several types of activities that a private businessman cannot conduct. This is the military industry: the sale, production and even development of goods of military significance or those that can also be used in the military sphere. In addition, legislators are increasingly inclined to prohibit private entrepreneurs from dealing with alcoholic beverages in any form.

Species by permission

In addition to the above, there are types of businesses that can be operated without a license. But for this, a businessman needs special permission from the relevant authorities. These may include the Ministry of Emergency Situations, the Sanitary and Epidemiological Service and other bodies. For example, in some regions, in order to engage in trading activities, you must obtain permission from the district government. In addition, there is a whole list of goods that require a certificate of conformity.

Selection of OKVED

To decide which OKVED to choose, you first need to select the section that corresponds to your intended activity, and in it you need to select those specific codes that will reflect your business. It often happens that an entrepreneur plans to cover several codes in the process of developing his business. We must remember that the law allows you to indicate several types of activities, but from the entire list you must select one, which will be marked as the main one and will be indicated in all accompanying documentation.

As a rule, four-digit codes are indicated, but in practice it happens that an entrepreneur is ready to engage in activities that are covered by the entire code group. Then it is enough to indicate the group code. But you can also clarify your activities in detail by indicating a five- or even six-digit code.

Most often, entrepreneurs use OKVED from the following sections of the classifier:

Advertising activity.
Hairdressers and beauty salons.
IT related activities.
Retail trade of office furniture and equipment.
Retail trade of home furniture and household goods.
Retail trade in products.
Retail trade in clothing.
Online store.
Freight transportation.

How many codes can you specify?

Since the classifier is quite large, and there are no restrictions on indicating codes in the application, the question logically arises, how many codes can you choose? Oddly enough, if you rewrite the entire classifier in your application, this will not be a basis for refusing to register you as an individual entrepreneur - you can really indicate everything.

Only 57 codes can fit on sheet A of the application, however, according to the registration rules, the number of such completed sheets is unlimited. The only question is how advisable it is to submit a huge list of codes. After all, the law allows you to subsequently add the necessary codes.

By the way, please note that if you choose activities related to the fields of art, culture, youth sports, social services, social protection, medical care, development, upbringing and education of children and minors, the entrepreneur must provide a certificate of no criminal record.

Discrepancy between activities and OKVED

Many entrepreneurs have a question: what can happen if they conduct activities that do not comply with the specified codes? We must remember that codes are your probable, intended field of activity. The law does not prohibit you from doing anything else that you did not specify during registration. In addition, the tax office is more interested in your income and reporting, and not in the compliance of what is indicated with what is actually happening. All that matters is that your business operates to the letter.

However, it is important to know that the Code of Administrative Offenses establishes liability for failure to provide information about an individual entrepreneur or legal entity. Indirectly, based on this article, a fine of 5 thousand rubles may be imposed. for the fact that the entrepreneur does not have a code corresponding to your actual business. Therefore, it is recommended to update your list of codes in a timely manner.

Briefly about the main thing

Summarizing the above, I would like to separately highlight the main points that a businessman should know when indicating his OKVED codes when registering his business. These important points include:

Codes are a code for specific types of activities. They must be indicated in the application when registering your business, choosing them yourself.
There is no limit to the number of codes that can be written in an application. But it is necessary to indicate one, which will be considered the main one and appear in all accompanying documentation.
Specifying all the codes makes no sense and is even dangerous. Some of them may be prohibited for an individual entrepreneur, while others will require a license, permit or certificate of no criminal record.
When applying for a special tax regime, keep in mind that there are certain restrictions when choosing codes.
If you hire employees, then the main type of activity must be confirmed in the Social Insurance Fund, but only when the main code changes. It can affect your employees' insurance premiums.
The law does not provide for liability for activities that do not comply with the codes. But an entrepreneur can be held administratively liable and given a fine of 5 thousand rubles. for untimely notification of the reorientation of activities. On time - within three days.
Inconsistency of codes can lead to tax disputes with partners, when you or they may be denied a tax benefit for the transaction or resolution of tax disputes.

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with selecting codes still arise, then you can get a free consultation on OKVED, but for a complete picture, including familiarization with the risks associated with choosing codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information intended to inform government authorities what exactly a new business entity plans to do. The codes are indicated according to a special document - the All-Russian Classifier of Types of Economic Activities, which gave the name to the abbreviation “OKVED”.

In 2019, there is only one edition of the classifier - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of the OKVED-1 editions (another name is OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) have become invalid since January 1, 2017.

If the applicant enters the codes of the wrong Classifier into the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. The documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing; we provided a complete list of them in the article.

OKVED structure

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letter designations from A to U. This is what the structure of OKVED 2 sections looks like:

OKVED sections:

Section A. Agriculture, forestry, hunting, fishing and fish farming
Section D. Providing electricity, gas and steam; air conditioning
Section E. Water supply; water disposal, organization of waste collection and disposal, pollution control activities
Section G. Wholesale and retail trade; repair of vehicles and motorcycles
Section I. Activities of hotels and catering establishments
Section L. Real estate activities
Section M. Professional, scientific and technical activities
Section N. Administrative activities and related additional services
Section O. Public Administration and Military Security; social Security
Section Q. Health and Social Services Activities
Section R. Activities in the field of culture, sports, leisure and entertainment
Section T. Activities of Households as Employers; undifferentiated activities of private households in the production of goods and provision of services for their own consumption
Section U. Activities of extraterritorial organizations and bodies

Letter names of sections are not used in the formation of OKVED codes. The code is classified within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - group;

**.**.*- subgroup;

**.**.** - view.

Here is an example of OKVED 2 code from section A “Agriculture, forestry, hunting, fishing and fish farming”:

Class 01 - Crop and livestock farming, hunting and the provision of related services in these areas;
Subclass 01.1 - Growing of annual crops;
Group 01.13 - Growing vegetables, melons, root and tuber crops, mushrooms and truffles;
Subgroup 01.13.3 - Growing table root and tuber crops with a high content of starch or inulin;
View 01.13.31- Growing potatoes.

Such detailed code details (up to six digits inclusive) are not required to be indicated in the application. It is enough to enter the OKVED code within 4 digits, that is, only up to the type of activity group. If you specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types automatically fall into it, so they do not have to be specified separately or supplemented later.

Example:

Group 01.13 “Growing of vegetables, melons, root and tuber crops, mushrooms and truffles” includes:
01.13.1: Growing vegetables;
01.13.2: Growing melons;
01.13.3: Growing table root and tuber crops with a high content of starch or inulin;
01.13.4: Growing vegetable seeds, with the exception of sugar beet seeds;
01.13.5: Growing sugar beets and sugar beet seeds;
01.13.6: Growing mushrooms and truffles;
01.13.9: Growing vegetables not included in other groups.

If you indicated the OKVED code 01.13, then, for example, growing vegetables and growing mushrooms and truffles are included in this group, so it is not necessary to indicate them separately as 01.13.1 and 01.13.6, it is enough to limit yourself to the code 01.13.

Examples of selecting OKVED codes depending on the chosen field of activity

The applicant’s idea of the proposed activity codes does not always coincide with the logic of the structure of the OKVED classifier. For example, it is understandable when it comes to activities related to the rental of apartments and offices. The following OKVED codes are suitable:

68.20 Rent and management of own or leased real estate
68.20.1 Rent and management of own or leased residential real estate
68.20.2 Rent and management of own or leased non-residential real estate

Also, quite logically, activities related to trade or the provision of taxi services are structured. But, for example, a designer associated with Internet advertising can work under the following OKVED codes:

18.12 Other types of printing activities
74.20 Activities in the field of photography
62.09 Activities related to the use of computer technology and information technology, other
73.11 Activities of advertising agencies
73.12 Representation in the media
90.03 Activities in the field of artistic creativity
90.01 Performing arts activities
62.01 Computer software development

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to include at least the entire classifier in the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, you can enter 57 codes, but there can be several such sheets, in this case the main type of activity is entered only once, on the first sheet.

Please note that if the OKVED code you have chosen relates to the field of education, upbringing and development of children, medical care, social protection and social services, children's and youth sports, as well as culture and art with the participation of minors, then you will need to attach a certificate of registration to the application for registration absence of a criminal record (clause 1(k) of article 22.1 of law No. 129-FZ). The document is submitted upon an interdepartmental request, but in order not to delay the registration process, you can, after checking with the registration inspection about this possibility, request a certificate in advance.

The law stipulates this requirement only for individuals (that is, individual entrepreneurs), and when registering an LLC such a certificate is not required.

Responsibility for conducting activities not in accordance with OKVED

As such, there is no liability for activities not in accordance with OKVED. Both judicial practice and letters from the Ministry of Finance confirm that an entrepreneur is not subject to liability for carrying out activities not specified in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

At the same time, if you conduct activities using an OKVED code that is not registered or was not entered later, you may be brought to administrative liability in the amount up to 5,000 rubles according to Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for “...failure to submit, or untimely submission, or submission of false information about a legal entity or an individual entrepreneur.” OKVED codes are included in the list of such mandatory information in Art. 5 (5) of Law No. 129-FZ of 08/08/01, so you will need to hurry to make changes within three days after the start of activities under the new code.

Main activity according to OKVED

But here you need to be careful. The fact is that the calculation of contributions for workers for insurance against industrial accidents and occupational diseases occurs according to the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the insurance premium rate.

Before April 15 of the year following the reporting year, employers must submit to the Social Insurance Fund documents confirming the main type of activity, in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 of January 31, 2006. Organizations submit such confirmation annually, and individual entrepreneurs - employers only if they have changed their main type of activity. The main type of activity is considered to be the type of activity from which the income received is higher in comparison with the income from other activities for the previous year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities specified by the policyholder, and this is where excessively specified OKVED codes can turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, or preferential, tax regimes (USN, UTII, Unified Agricultural Tax, PSN) have restrictions on the type of activity; if you intend to engage in certain types of activities, and at the same time choose a regime in which such activities are not provided for, then there is a conflict of interest here . It will be necessary to change either the tax regime or the desired OKVED. To avoid getting into such a situation, we recommend that you consult with experts in advance on the issue of choosing an appropriate taxation system.

For organizations, the procedure for notifying about changes in OKVED codes will depend on whether the relevant types of activities are indicated in the Charter. Please note that if the list of types of activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to make changes to the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not come close to the types of activities already specified in the Charter (for example, production is indicated, and you decide to engage in trade), and phrases about other types of activities that do not contradict the law are not spelled out in it, then use In this case, you will have to You must also pay a state fee of 800 rubles.

A short minimum you need to know about OKVED

OKVED codes are a statistical designation of the code of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
You must indicate at least one activity code in the application; the maximum number of OKVED codes is theoretically unlimited.
There is no point in indicating as many codes as possible in the application (just in case), because... When registering an individual entrepreneur, among them there may be those for whose management it is necessary, in addition to the usual package of documents, to present a certificate of no criminal record.
If you have chosen a special tax regime, then when choosing OKVED codes you must take into account restrictions on the types of activities in this regime.
If there are employees, the main type of activity must be confirmed with the Social Insurance Fund before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because The rates of insurance premiums for employees depend on this.
There is no liability for activities not according to the specified OKVED codes, but for untimely (within three days) notification of a change in codes, an administrative fine of up to 5 thousand rubles may be imposed.
If you or your counterparty do not have the appropriate OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.

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There is one more nuance that needs to be prepared. Small, it seems, but important. This is the selection of an OKVED code that should correspond to your activity.

The task seems quite simple, however, upon seeing the list of these same codes, many future and even experienced specialists become confused. And yet, with some complexity, it is possible to determine the required option. You just need to figure out how to do it.

OKVED stands for All-Russian Classifier of Types of Economic Activities. To make the right choice of code for business, an entrepreneur you need to search for it according to the principle “from largest to smallest” in the provided list. Today this is easier to do due to the availability of interactive documents, which immediately after selecting a section are transferred to a subsection, and so on. So, how to choose the right OKVED codes?

How to choose a code?

The hope that someone will help and do everything for you before submitting documents will melt away quite quickly. There are plenty of visitors, and no one will bother with everyone. Therefore, you need to be prepared to think about what exactly is suitable for the chosen activity.

The code is selected according to a special document, which is called OKVED. It contains sections, each of which has subsections, classes... The final form of the code is 10.10.12 (for example). In order not to make a mistake, you need to follow the same algorithm by which it was presumably compiled.

It is difficult to imagine that the compilers first came up with each code separately, and then collected the resulting options into classes, groups and subgroups. Of course, first they created sections, then subsections, and so on until the last point - the view (this is what is called the code).

Sections in the final code are not marked, nor are subsections. They are designated not by numbers, but by letters of the Latin alphabet. For example, section D “Manufacturing” has as many as 14 subsections (DA, DB, DC, ...), but most of the rest do not have any. The result is not a very large number of options.

It is not advisable to rush to choose the section or subsection that first caught your eye. Upon detailed study, entrepreneurs often discover that their activities fit into several types at once. Sometimes it's the other way around - it can be difficult to find even one. The reason for this is laconic entries, too brief interpretation of sections (you can find it in Appendix A to OKVED).

Procedure

The procedure for selecting codes is as follows:

First you should select a section/subsection. Here and in the future, follow this principle: gradually cross out everything that doesn’t fit. When working on a computer, it will be convenient to copy the entire list into a notepad and delete the unnecessary ones one by one. This way you won't miss any options.
After To select a section/subsection, one or several at once, you need to go to the list and select a class and subclass. In this case, it is no longer letters that are used, but numbers that will be displayed in the final OKVED code.
Having decided on a subclass, move on to groups and subgroups.
Finally, you need to choose the type of activity. This is a code that is no longer divided into any components. The difference is that the type is a written designation, and the code is digital.

There is a clause in the legislation that allows you to choose a code of 4 digits (previously it was 3, but changes were made in August 2013). This means that you may not get to the 6-digit code, but simply stop at the group. But, if the type of activity requires, it is better not to risk it and register the type - from 6 digits.

Step-by-step instructions for selecting OKVED codes can be found in the video. Enjoy watching!

http://www.youtube.com/watch?feature=player_detailpage&v=_JIZ8HCn1IQ

How many codes can I choose?

Without at least one code, registration will not be carried out. But according to the law, it is possible to choose several options, which, it would seem, makes the task easier. The law allows you to have an unlimited number of codes. But even in this case, the first must necessarily be the main one, the main one, and all the others must be additional. In addition, a very large number in the future may be fraught with problems with the tax authorities. It is not recommended to choose more than 20-30.

It turns out that even the presence of several dozen codes does not eliminate the need to choose one, the most important one. Therefore, the initial work still has to be done, and along the way you can mark those activities that are presumably also suitable.

The optimal choice for LLC

OKVED codes for LLCs, as well as other organizations (OJSC, CJSC) are selected in a similar way. The difference is evident in the paperwork. If you register an individual entrepreneur, then the types of activities (in written submission) are indicated only in the application for state registration. When opening an LLC, they must also be specified in the Charter of the future company.

In the future, annually on April 15, confirmation of the specified main type of activity in the Social Insurance Fund is required. This rule also applies only to organizations.

Moreover, if several OKVED codes are selected, but the main one is not determined, then the FSS reserves the right to choose the one that is the most risky from a professional point of view. A very high tax will be imposed on him. Therefore, it is better to choose the main type of activity yourself.

What choice should an individual entrepreneur make?

The OKVED code for individual entrepreneurs is selected according to the general principle described above. The peculiarity is that the legislation does not provide for the mandatory indication of all types of activities when registering individual entrepreneurship. For example, only one type is indicated, and the individual entrepreneur also deals with another. Nothing will happen for this, but there are some nuances:

they may refuse to lend to a business if the code does not correspond to the activity;
Problems may arise during the transition to UTII.

What are the codes for?

Why are many entrepreneurs careless when choosing a type of activity? It's simple: they don't know. In fact, you will need the code more than once:

when submitting documents to the Pension Fund;
when registering with the Compulsory Health Insurance Fund;
when opening an account for an individual entrepreneur in some banks;
The amount of insurance premiums for payments to employees for occupational diseases and accidents depends on the type of activity.

Also, if you specify an incorrect code, in the future, as your business develops, problems may arise, at least with the re-issuance of documents. Therefore, it is better to take the issue seriously. You will spend no more than one day, but in the end you will have peace of mind in many situations where this code is required.

The video below will help answer the question: “Which OKVED code to choose for LLC and individual entrepreneur?” It also talks about the electronic method of selecting an activity.

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