Directory of okVED on with decoding. New OKVED codes. What is okwed

When opening an organization, every future entrepreneur is faced with such a question as the choice of economic activity. The taxation regime of your company largely depends on the choice of economic activity, and therefore the amount of tax deductions, therefore, the selection of types of economic activity must be approached very responsibly.

In accordance with the current legislation, all commercial organizations (LLC, CJSC, OJSC), as well as individual entrepreneurs have the right to carry out any types of activities not prohibited by law.

All types of activities that you have the right to engage in on the territory Russian Federation, determined by the All-Russian Classifier of Economic Activities (OKVED).

It is necessary to pay attention to the fact that when registering an organization with tax authorities (for example, LLC), the selected types of activity are indicated not only in the application for state registration, but also must be spelled out in the Charter of the organization being created. When registering an individual entrepreneur (individual entrepreneur), the all-Russian classifier of types of economic activity is indicated only in the application.

Distinguish between main and additional types of economic activity. The main type of economic activity for a commercial organization is the type of activity that, according to the results of the previous year, has the highest specific gravity in the total volume of products and services provided, and for non-profit organization- the type in which, according to the results of the previous year, the largest number of employees of the organization was employed.

Additional activities are any other (not defined as main) activities for the production of goods and services, i.e. types of economic activities related to various areas of production.

The products of the primary and secondary activities are generally intended to be marketed to third parties.

For organizations that are registering as legal entities for the first time, or for individuals registered as individual entrepreneurs for the first time, the first of the declared activities specified in the documents (especially in the application for registration legal entity(individual entrepreneur)) provided by such organizations when registering an enterprise or individual entrepreneurs. The types of activity are assigned by the body that carries out state registration legal entities.

You should be aware that the size of the insurance rate (contribution) for compulsory social insurance of employees against industrial accidents and occupational diseases (hereinafter, from NP and PZ) will depend on the specified main type of activity. The rate is set by the Fund social insurance(FSS) and varies from 0.2 to 8.5% depending on the occupational risk class.

All types of economic activities are selected strictly according to OKVED codes. Each type of economic activity has its own digital designation, which can be found in the All-Russian Classifier of Economic Activities (OKVED) OK 029-2001 (NACE Rev. 1). The All-Russian Classifier of Types of Economic Activity (OKVED) has been put into effect in place of the All-Union Classifier of Branches of the National Economy (OKONKh) since the beginning of 2003. OKVED is a part of Unified system classification and coding of technical, economic and social information (ESKK) of the Russian Federation.

For the convenience of choosing the necessary type of economic activity, OKVED is systematized into large sections (from A to Q), where each large section is subdivided into smaller classes and subclasses, which more accurately indicate specific types of economic activity. Thus, by choosing the section or its subsection you need in the Classifier, you determine exactly those specific types of activities that your company will be engaged in.

It must be remembered, what current legislature requires you to specify the OKVED code, consisting of at least four digits!

All-Russian Classifier of Economic Activities (OKVED)

Russian Classification of Economic Activities

ROK 029-2001 (NACE Rev. 1)

In Belarus, in some cases, the National Classifier of the Republic of Belarus OKRB 005-2011 "Types of Economic Activity" (OKED) is applied

European equivalent - Statistical Classification of Activities in the European Economic Community (NACE Rev. 1.1)

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OKVED 2

Description

OKVED 2 is the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2), entered into force on February 1, 2014 with the right of early application in legal relations arising from January 1, 2014. Federal agency on technical regulation and metrology of January 31, 2014 N 14-st. By the same order, from January 1, 2017, the previous editions of OKVED were canceled: OK 029-2001 (NACE Rev. 1) and OK 029-2007 (NACE Rev. 1.1).

OKVED 2 is built on the basis of harmonization with the official Russian version of the Statistical classification of economic activities in the European Community (revision 2) - Statistical classification of economic activities in the European Community (NACE Rev.2) by saving in OKVED 2 (from NACE Rev .2) codes (up to four characters inclusive) and names of the corresponding groupings without changing the scope of concepts. Features that reflect needs Russian economy on the detailing of types of economic activities, are accounted for in the OKVED 2 groupings at the level of groupings with five- and six-digit codes.

In this classifier, the level of detail has been significantly increased: sections (sections) in OKVED 2 - 21 versus 17 in OKVED. At the same time, the number of groups has increased from approximately 2,000 to 2,680.

Letter codes (now from A to U) do not carry an independent code load and meaning, since the six-digit numerical code designation is unique for the classifier as a whole. They are retained only for purposes of continuity with NACE Rev.2 and should not be used when constructing code points.

As the classification signs of types of economic activity in OKVED 2, signs are used that characterize the scope of activity, the production process (technology). As an additional feature (within the same production process), the attribute "used raw materials and materials" can be highlighted.

In accordance with international practice, OKVED 2 does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, no distinction is made between internal and foreign trade, market and non-market, commercial and non-commercial economic activities.

OKVED 2 - All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2) Approved by the Order of Rosstandart dated January 31, 2014 N 14-st with the entry into force from February 1, 2014 and cancellation from January 1, 2015 of the previous editions of OKVED.

Structure

SECTION A. Agriculture, forestry, hunting, fishing and fish farming

  • 01. Crop and livestock production, hunting and related services in these areas
  • 02. Forestry and logging
  • 03. Fishing and fish farming

SECTION B. Mining

  • 05. Coal mining
  • 06. Extraction of crude oil and natural gas
  • 07. Mining of metal ores
  • 08. Extraction of other minerals
  • 09. Provision of services in the field of mining

SECTION C. Manufacturing

  • 10. Production food products
  • 11. Beverage industry
  • 12. Manufacture of tobacco products
  • 13. Manufacture of textiles
  • 14. Manufacture of clothing
  • 15. Manufacture of leather and leather products
  • 16. Woodworking and production of wood and cork products, except furniture, production of products from straw and plaiting materials
  • 17. Manufacture of paper and paper products
  • 18. Printing activities and copying of information carriers
  • 19. Production of coke and petroleum products
  • 20. Manufacture of chemicals and chemical products
  • 21. Production of medicines and materials used for medical purposes
  • 22. Manufacture of rubber and plastic products
  • 23. Manufacture of other non-metallic mineral products
  • 24. Metallurgical production
  • 25. Manufacture of finished metal products, except for machinery and equipment
  • 26. Manufacture of computers, electronic and optical products
  • 27. Manufacture of electrical equipment
  • 28. Production of machinery and equipment not included in other categories
  • 29. Auto production Vehicle, trailers and semi-trailers
  • 30. Manufacture of other vehicles and equipment
  • 31. Furniture manufacturing
  • 32. Manufacture of other finished goods
  • 33. Repair and installation of machinery and equipment

SECTION D. Supply of electricity, gas and steam; air conditioning

SECTION E. Water supply; sewerage, organization of waste collection and disposal, activities to eliminate pollution

  • 36. Water intake, purification and distribution
  • 37. Collection and processing Wastewater
  • 38. Collection, treatment and disposal of waste; processing of secondary raw materials
  • 39. Provision of services in the field of elimination of the consequences of pollution and other services related to waste disposal

SECTION F. Construction

  • 41. Construction of buildings
  • 42. Construction of engineering structures
  • 43. Specialized construction works

SECTION G. Wholesale and retail trade; repair of motor vehicles and motorcycles

  • 45. Wholesale and retail trade in motor vehicles and motorcycles and their repair
  • 46. ​​Wholesale trade, except for the wholesale trade of motor vehicles and motorcycles
  • 47. Retail trade, excluding trade in motor vehicles and motorcycles

SECTION H. Transport and storage

  • 49. Activities of land and pipeline transport
  • 50. Activities of water transport
  • 51. Activities of air and space transport
  • 52. Storage facilities and auxiliary transport activities
  • 53. Activities of postal services and courier activities

SECTION I. Activities of hotels and catering establishments

  • 55. Activities for the provision of places for temporary residence
  • 56. Activities for the provision of food and beverages

SECTION J. Information and communication activities

  • 58. Publishing activities
  • 59. Film, video and television program production, sound recording and music publishing
  • 60. Activities in the field of television and radio broadcasting
  • 61. Activities in the field of telecommunications
  • 62. Development of computer software, consulting services in this area and other related services
  • 63. Activities in the field of information technology

SECTION K. Financial and insurance activities

  • 64. Activities for the provision of financial services, except for insurance and pension services
  • 65. Insurance, reinsurance, activities of non-state pension funds other than compulsory social security
  • 66. Activities auxiliary to financial services and insurance

SECTION L. Real estate activities

  • 68. Operations with real estate

SECTION M. Professional, scientific and technical activities

  • 69. Activities in the field of law and accounting
  • 70. Activities of head offices; management consulting
  • 71. Activities in the field of architecture and engineering design; technical testing, research and analysis
  • 72. Scientific research and development
  • 73. Advertising activities and market research
  • 74. Other professional scientific and technical activities
  • 75. Veterinary activities

SECTION N. Administrative activities and related ancillary services

  • 77. Rent and leasing
  • 78. Employment and recruiting activities
  • 79. Activity travel agencies and other organizations providing tourism services
  • 80. Security and investigation activities
  • 81. Activities for the maintenance of buildings and territories
  • 82. Activities of administrative and economic, support activities to ensure the functioning of the organization, activities to provide other support services for business

SECTION O. Public administration and military security; social Security

  • 84. Activities of government bodies to ensure military security, compulsory social security

SECTION P. Education

  • 85. Education

Section Q. Activities in the field of health and social services

  • 86. Activities in the field of health
  • 87. Residential care activities
  • 88. Provision social services without providing accommodation

SECTION R. Activities in the field of culture, sports, leisure and entertainment

  • 90. Creative activities, arts and entertainment activities
  • 91. Activities of libraries, archives, museums and other cultural objects
  • 92. Activities for the organization and conduct of gambling and betting, for the organization and conduct of lotteries
  • 93. Activities in the field of sports, recreation and entertainment

SECTION S. Provision of other types of services

  • 94. Activities of public organizations
  • 95. Repair of computers, personal and household items
  • 96. Activities for the provision of other personal services

SECTION T. Activities of households as employers; undifferentiated activities of private households for the production of goods and the provision of services for their own consumption

  • 97. Activities of households with employees
  • 98. Activities of undifferentiated private households for the production of goods and the provision of services for their own consumption

SECTION U. Activities of extraterritorial organizations and bodies

  • 99. Activities of extraterritorial organizations and bodies

OKVED

Description

Created on the basis of the official Russian version Statistical classification of economic activities in the European Economic Community (NACE) (eng. Statistical classification of economic activities in the European Community). Classifier OK 029-2001 (NACE Rev. 1) was adopted by the resolution of Gosstandart N 454-st of November 6, 2001, entered into force on January 1, 2003. From January 1, 2008, it was supplemented with the OK 029-2007 classifier (NACE Rev. 1.1), approved by order of Rostekhregulirovanie N 329-st of November 22, 2007. Replaced the All-Union Classifier of National Economy Sectors (OKONKh) and parts I and IV All-Russian classifier types of economic activities, products and services (OKDP) relating to economic activities.

Structure

The grouping code of economic activities consists of two to six digital characters and its structure can be represented as follows:

  • XX - class;
  • XX.X - subclass;
  • XX.XX - group;
  • XX.XX.X - subgroup;
  • XX.XX.XX - view.

Sections

OKVED consists of 21 sections.

A. Agriculture, hunting and forestry

AA. Agriculture, hunting and forestry 01 - Agriculture, hunting and provision of services in these areas 02 - Forestry, logging and provision of services in these areas

B. Fishing, fish farming

BA. Fishing, fish farming 03 - Fishing, fish farming and service provision in these areas

C. Mining

CA. Extraction of fuel and energy minerals 10 - Extraction of coal, brown coal and peat 11 - Extraction of crude oil and natural gas; provision of services in these areas 12 - Mining of uranium and thorium ores CB. Extraction of minerals, except for fuel and energy 13 - Extraction of metal ores 14 - Extraction of other minerals

D. Manufacturing industries

DA. Manufacture of food products, including beverages, and tobacco 15 - Manufacture of food products, including beverages 16 - Manufacture of tobacco products DB. Textile and clothing industry 17 - Textile production 18 - Manufacture of clothing; dressing and dyeing of fur DC. Manufacture of leather, leather products and footwear 19 - Manufacture of leather, leather products and footwear DD. Woodworking and manufacture of wood products 20 - Woodworking and manufacture of wood and cork products, excluding furniture DE. Pulp and paper production; publishing and printing activities 21 - Production of cellulose, wood pulp, paper, cardboard and articles thereof 22 - Publishing and printing activities, duplication of recorded data carriers DF. Production of coke, oil products and nuclear materials 23 - Production of coke, oil products and nuclear materials DG. Chemical production 24 - Chemical production DH. Manufacture of rubber and plastic products 25 - Manufacture of rubber and plastic products DI. Manufacture of other non-metallic mineral products 26 - Manufacture of other non-metallic mineral products DJ. Metallurgical production and production of finished metal products 27 - Metallurgical production 28 - Manufacture of finished metal products DK. Manufacture of machinery and equipment 29 - Manufacture of machinery and equipment DL. Manufacture of electrical, electronic and optical equipment 30 - Manufacture of office equipment and computing technology 31 - Production of electrical machines and electrical equipment 32 - Production of electronic components, radio, television and communication equipment 33 - Production medical devices; measuring instruments, control, management and testing; optical instruments, photographic and cinematographic equipment; hours DM. Manufacture of vehicles and equipment 34 - Manufacture of cars, trailers and semi-trailers 35 - Manufacture of ships, aircraft and spacecraft and other vehicles DN. Other industries 36 - Manufacture of furniture and other products not elsewhere classified 37 - Processing of secondary raw materials

E. Production and distribution G. Wholesale and retail trade; repair of motor vehicles, motorcycles, household goods and personal items

GA. Wholesale and retail trade; repair of motor vehicles, motorcycles, household goods and personal items 50 - Trade in motor vehicles and motorcycles, their Maintenance and repair 51 - Wholesale, including trade through agents, except for trade in motor vehicles and motorcycles 52 - Retail trade, except for trade in motor vehicles and motorcycles; repair of household goods and personal items

J. Financial activities

JA. Financial activities 65 - Financial intermediation 66 - Insurance 67 - Activities auxiliary to financial intermediation and insurance

K. Real estate transactions, rentals and provision of services

KA. Operations with real estate, rent and provision of services 70 - Operations with real estate 71 - Rent of machinery and equipment without an operator; rental of household and personal goods 72 - Computer and information technology activities LA. Public administration and ensuring military security; social insurance 75 - Public administration and military security; social insurance

M. Education

MA. Education 80 - Education

N. Health care and social services

NA. Health care and social services 85 - Health care and social services

O. Provision of other community, social and personal services

OA. Provision of other communal, social and personal services 90 - Collection of waste water, waste and similar activities 91 - Activities of public associations 92 - Activities for the organization of recreation and entertainment, culture and sports 93 - Provision of personal services

P. Household activities

PA. Activities of households 95 - Activities of households with employees 96 - Activities of private households producing goods for their own use 97 - Activities of private households providing services for their own use

Q. Activities of extraterritorial organizations

QA. Activities of extraterritorial organizations 99 - Activities of extraterritorial organizations

History

OKED Replaced the All-Union Classifier of Branches of the National Economy (OKONKh), which was in effect from 1976 to 2003. OKONKH was developed on the basis of decisions of the Party and the Government. OKONKH is an integral part of the Unified System of Classification and Coding of Technical and Economic Information used in automated systems management in the national economy.

OKONKH was designed to provide machine information processing for the management of the national economy and is used to solve the problems of automated control systems at various levels of management and to ensure their information compatibility. OKONKh is a grouping of types of activities by industry, differing in the nature of the functions they perform in common system social division of labor. With the help of the classifier, the structure of the national economy, which is taking shape in the process of expanded socialist reproduction, is studied, the level of development of the productive forces of socialist society, the degree of development of the social division of labor is characterized. OKONKh is designed to provide a grouping of enterprises and organizations by industry in order to provide a scientific analysis of inter-industry relations and proportions in the development of the national economy, the comparability of indicators in the analysis economic efficiency social production and the growth of the productivity of social labor, as well as the linking of planned and reporting indicators characterizing the development of the country's economy and culture.

Within the large sectors of the national economy, formed on the basis of the social division of labor, more fractional sectors are distinguished, which are a set of enterprises producing homogeneous products, or a set of institutions, organizations associated with the performance of certain social functions. The classification unit of the industry is an enterprise, institution, organization, which is on an independent balance sheet. Each individual enterprise (organization), depending on the nature of the main activity, can be attributed to one branch of the national economy.

If an enterprise, institution, organization has ancillary-auxiliary production and subdivisions performing functions of different nature, and if they have an independent accounting system and are separated into separate accounting units (for example, housing and communal services, medical, cultural and household, industrial , agricultural, construction, trade, etc.), then such production and divisions belong to those sectors of the national economy that correspond to the nature of their activities in the social division of labor. For example, ancillary agriculture at an industrial enterprise should be referred to the "Agriculture" branch, ancillary industrial production at a construction site - to the "Industry" branch, etc.

Structural subdivisions of enterprises and organizations (workshops, workshops, departments) that carry out internal transportation, supply and sales activities, organizations and communication points, machine counting stations, as well as bases and warehouses of enterprises, institutions and organizations that are not allocated to an independent balance, are accounted for according to the main activities of these enterprises, institutions and organizations. Based on this, in the industry "Industry", for example, industrial and production activities are taken into account industrial enterprises on an independent balance sheet, and ancillary industrial production at non-industrial organizations, separated into separate accounting units; in the branch "Agriculture" - agricultural activities of state farms, collective farms and subsidiary agricultural production at enterprises and institutions, separated into separate accounting units; in the "Construction" industry - construction and installation activities, etc.

  • 10000 - Industry
  • 20,000 - Agriculture
  • 30,000 - Forestry
  • 40,000 - Fisheries
  • 50,000 - Transport and communications
  • 60,000 - Construction
  • 70,000 - Trade and catering.

The only exceptions are industries:

  • 80,000 - Logistics and sales
  • 81000 - Blanks
  • 82000 - Information and computing services
  • 83000 - Real estate operations
  • 84000 - General commercial activity to ensure the functioning of the market
  • 85000 - Geology and exploration of mineral resources, geodetic and hydrometeorological services
  • 87000 - Other activities of the sector material production, which are collected by the first two characters.

Branches of the non-production sphere of activity are collected according to the first sign - "9":

  • 90,000 - Housing and communal services
  • 90300 - Non-productive types of consumer services for the population
  • 91000 - Health care, physical education and social security
  • 92000 - Public education
  • 93000 - Culture and Art
  • 95000 - Science and scientific services
  • 96000 - Finance, Credit, Insurance and Pensions
  • 97000 - Management
  • 98000 - Public associations
  • 99000 - Extraterritorial organizations and bodies.

(introduced by Amendment N 24/2000, approved by the State Standard of the Russian Federation on February 15, 2000) For a number of classifiers of the classifier, the code is set as an exception against the accepted rule for generating codes for the classifier as a whole.

Before registering, an entrepreneur needs to decide on the direction of the future business. Novice businessmen often face difficulties in transferring the chosen direction to the OKVED code. In addition, not many people know about the influence of such a choice on many aspects. entrepreneurial activity, ranging from the ability to apply one of the special tax regimes, ending with the size insurance premium... How to choose the right one and where to find OKVED 2019 codes with decoding for individual entrepreneurs.

OKVED codes represent information of a statistical nature, the purpose of which is to inform government agencies about the planned direction of activities of business entities and legal entities.

The classification of codes is carried out on the basis of a specialized reference book called the All-Russian Classifier of Economic Activities, the abbreviation of the first letters of which gave rise to the generally recognized term OKVED.

Recent changes have led to the development of a new edition of the handbook: OKVED-2 for individual entrepreneurs for 2019 with a breakdown by type of activity.

There are codes in documents for different purposes and levels:

  • in the registration application form. Filling out the form, the main OKVED is indicated, which accurately reflects the purpose of creation, that is, the main line of business. It is this code that affects the size of the tax payment, the choice of the taxation system, as well as the amount of insurance contributions. Also, the entrepreneur is allowed to indicate additional OKVED;
  • in acts of a regulatory nature aimed at regulating certain areas of business;
  • in the state statistical register, designed to keep records of the country's business areas and regulate economic processes;
  • other documentation of various levels, which is related to statistical accounting and storage of data on types of economic and economic activities.

It is necessary to classify areas of activity by codes to improve the economy of the state on the basis of statistics.

This allows you to get a real picture of the country's business, which in turn helps:

  • adjust the scope of taxation;
  • provide funding and support to industries in need of this;
  • manage economic processes.

The data indicated during registration and subsequent adjustments are made to the USRIP, and then they are included in government bodies statistics that assign the OKPO number.

After the information is transferred for processing to the Social Insurance Fund, in order to find out the need to set the rate for the payment of the insurance premium, in case of the need to protect against accidents that occurred at the workplace, as well as occupational diseases.

The OKVED code directory is a hierarchically formed list of existing areas of activity. The division is made into sections designated using the Latin alphabet, which are not indicated when assigning a code. Their purpose is to help you navigate when learning the codes. The code itself also contains a cipher or decryption of a specific type of activity, consists of 2-6 digits.

It is structured according to the following principle:

  • ** - division into classes;
  • **. * - assignment to a subclass;
  • **. ** - a specific group;
  • **. **. * - subgroup;
  • **.**.** - view.

Only 4 digits are required, in other words the group code.

In connection with the change of the Classifier, when submitting an application for registration, it is important to indicate the correct code. If the data is indicated from an outdated document, then the application will be denied consideration.

A detailed answer is required by the question, how many OKVED codes can be specified when registering an individual entrepreneur.

As mentioned above, an entrepreneur at the time of registration must indicate two types of codes:

  • main - there can be only one. To make a choice of this code, you need to answer the question: what will bring the maximum amount of profit, which specific direction;
  • additional - unlimited.

So, sheet "A" contains 57 codes, but if this is not enough, it is allowed to apply the second, third sheet "A". As a rule, when registering, 10-20 codes are indicated that accompany the main direction of the planned activity. This fact has no business impact.

This does not mean that the entrepreneur undertakes to engage in all these areas, as well as the fact that he will need to pay an increased tax. Also, the entrepreneur can add the necessary codes at any time by filling out the appropriate application. However, this procedure will no longer be free. But you should not indicate a huge number of activities, since among them there may be a direction that requires an entrepreneur to provide a certificate of no criminal record or from a neuropsychiatric dispensary.

Some OKVED codes require a license. However, if there are similar directions in the codes indicated during registration, this does not mean that it is necessary to immediately issue a license. It is required to be in time before the start of such activities.

If during registration you use a service that provides legal support and involves filling out all the necessary applications, then the selection of OKVED is carried out by professionals. However, if the future entrepreneur decided to independently deal with all the procedures, then you will need to know which OKVED codes must be indicated when registering an individual entrepreneur in 2019.

OKVED classifiers are presented on various information and reference resources and systems, access to them is free, without restrictions, which makes it possible to obtain reliable information when filling out the P21001 application. Some sources suggest using a quick form to search for a classifier, but you can also use a manual search. So, an entrepreneur planning to engage in retail trade must go to the section of the same name and choose a direction that displays in detail the type of goods sold.

It is necessary to approach the choice of the main OKVED as responsibly as possible. As mentioned above, premiums for employees for insurance against injuries and accidents at work are made in accordance with tariff plans according to the main OKVED. The closer the code is to the risky and traumatic industry, the greater the value of the tariff. Until April 15, which follows the reporting year, the IP-employer, when the main OKVED was changed, must submit to the FSS justification documents confirming the fact of the main activity. If such documents are not submitted, then the maximum possible tariffs will be applied.

SP has the right to supplement the codes or even change the main one.

To do this, you will need to be guided by a step-by-step algorithm:

  1. Define new OKVED... It should be noted that an individual entrepreneur is not allowed to engage in some areas of activity, for example, related to pyrotechnics. It is also worth remembering the restrictions for different forms taxation.
  2. Fill in the application Р24001. The form consists of several sections: Title page (implies the introduction of IP details), sheets E and J.
  3. Submit an application to the tax office.

To fill out an application, you must follow the instructions.

So, sections of sheet E are filled out according to the following principles:

  • 1 - if you want to change the main OKVED;
  • 2 - if additional codes are changed;
  • 1 - if the main OKVED is excluded;
  • 2 - if additional codes are excluded.
  • 1 - to be filled in, but not signed (signature is put only in the presence of a tax officer);
  • 2 - intended to be filled in by tax officials;
  • 3 - intended to be filled in by a notary, if the application is submitted by an authorized representative.

You can apply to the tax office in one of the following ways:

  • in person - you must show your passport;
  • use the services of a representative - a notarized power of attorney is required;
  • by post - signature must be verified;
  • electronically - online through Personal Area taxpayer on the website of the Federal Tax Service.

It is impossible for individual entrepreneurs through the State Services portal for technical reasons. It is necessary to notify the tax authorities about the addition of a new OKVED no later than 3 days after the start of activities in a new direction.

It should be noted that responsibility for doing business other than OKVED has not been established. However, if it is proved that the activity is carried out without a prescribed and entered code, then the individual entrepreneur faces administrative liability. The fine is up to 5,000 rubles.

All special regimes (or preferential regimes), such as the USN, ESKhN, PSN, UTII, have restrictions on areas of activity. A conflict of interest is possible if the selected direction does not fall under the action of the modes, which leads to the need to change the mode or code. In order not to face such problems, you must first familiarize yourself with the OKVED 2019 codes with a breakdown by type of activity for individual entrepreneurs, with restrictions depending on the selected tax regime. Similar information is contained on the websites of the regional divisions of the tax service. So, the simplified tax system does not provide for the implementation of insurance activities, mining, production of excisable products. For payers of imputed tax and PSN, a strictly limited list of types of business is provided, including only certain types retail... The unified agricultural tax was created only for entrepreneurs carrying out business related to agriculture and fisheries.

Entrepreneurs on PSN also have the right to engage in limited types of business, for example (list of the most common):

  • services for sewing, as well as repairing products from fur, knitwear;
  • repairing, painting or sewing shoes;
  • passenger and freight traffic;
  • supervision and care of minors or disabled due to illness;
  • organization of excursions;
  • ritual and ceremonial services;
  • implementation of retail trade through objects related to a stationary trade network with a hall area of ​​up to 50 sq. m and non-stationary objects trade;
  • services of hairdressing and beauty salons;
  • other directions. A complete list is available on the official website of the Federal Tax Service www.nalog.ru.

It is worth noting that there are often precedents of tax disputes when the Federal Tax Service authorities make attempts to prove that activities that are not carried out according to OKVED are not classified as entrepreneurial. So, there were refusals to apply the 6% rate for individual entrepreneurs on the STS “income” if the profit was received from a business with an OKVED code that was absent in the USRIP. The FTS is trying to classify such profit as income of individuals and impose personal income tax at a rate of 13%. There are also disputes on the issue of recognition as an expense in the calculation of income tax and VAT refund. Often, the courts take the side of entrepreneurs, however, in order to avoid risks, it is necessary to make sure that the counterparty has the necessary OKVED.

The only form of taxation, combined with all types of activities, is OSNO. There are no restrictions on the lines of business for payers of the main system.

OKVED is selected based on the business sector. Moreover, the logic of the classifier has its own nuances. So, it is not always easy to select additional OKVED for the main one.

There are also easy cases, for example, if we are talking about renting apartments and offices, then there are no problems:

  • 20.1;
  • 20.2.

All presented values ​​assume the activity of providing own and rented property for rent, as well as their management, the division is carried out only into residential and non-residential property. The same simple selection is available for the taxi service industry. And when it comes to the selection of OVED for a designer engaged in online advertising, there is no single correct value. So, both activities in the field of photography (74.20) and activities advertising agencies(73.11), computer software development (62.01) and 6 more different OKVED.

Specialized services that contain a selection of OKVED codes for different directions businesses, as well as firms offering assistance in registering an individual entrepreneur for a fee. Self-selection can be carried out using the classifier. It is possible to select codes for individual entrepreneurs (OKVED) for 2019, with decoding by type of activity in the classifier. A convenient search is presented on the okVED.rf website /: just start entering the name of the required industry in the search bar, and the service will start to display similar sections. It only remains to go to the required category.

An example of working with classifier # 1: an entrepreneur decides to start the production of hats. This area corresponds to section D (manufacturing). Next, you need to select a subsection - DB, which denotes textile and clothing production. Clothing manufacturers are designated by class 18. Of the codes presented, the closer in meaning is 18.24.4.

An example of working with classifier №2. Individual entrepreneur plans to retail paints through the store. The choice must be made from section G, which denotes the sale of goods in wholesale or retail. Class - 52, subclass - 46, which defines the retail trade in hardware. The final value is 52.46.2.

It is possible to find out the codes that were indicated during registration through the websites of the Rosstat bodies of the registration region. You only need a TIN. The document is available for download and printing. So, such an extract is requested by banks, counterparties or an individual entrepreneur to fill out various applications.

OKVED codes for individual entrepreneurs for the service are presented below:

OKVED codes for entrepreneurs engaged in trade:

It is worth summing up the information about OKVED codes:

  • it is a statistical tool that defines the directions of activity in the codes indicated during registration;
  • there is no limit to the number of additional codes that are allowed to be indicated in the application, but only one can become the main one;
  • aimless indication of a large number of codes is not recommended;
  • when choosing a special tax regime choice of OKVED must not conflict with the requirements of the regime;
  • if the individual entrepreneur is an employer and changes the main OKVED, confirmation of the FSS is required;
  • doing business outside the established OKVED does not entail prosecution. Late communication is punishable by a fine.

In conclusion, it is worth noting that when choosing OKVED codes, you will first need to identify a priority area, and then supplement the list with related types, as well as those areas of activity, the implementation of which seems possible in the future.

Any company (IE) conducts one or more types of economic activity, which were initially assigned by the state a certain numerical code. All their values ​​are collected in the Classifier of OKVED codes with decoding for 2018. We tell you about the use of the current version of this guide in 2018: are there any changes and new OKVED codes from 2018.

What to be guided by

The OKVED codes that are current for 2018 with decoding must be taken from the All-Russian Classifier of Economic Activities. Its official abbreviated name is OK 029-2014 (NACE Rev. 2).

The current OKVED 2018 reference book was approved by order of Rosstandart dated January 31, 2014 No. 14-st.

OKVED is required:

  • for state registration of organizations and individual entrepreneurs when registering with the IFTS;
  • when determining benefits for various taxes;
  • when setting the tariff for contributions to the FSS for injuries;
  • when filling out tax returns and other documents where you need to indicate the type of economic activity of the company (IP);
  • to resolve the issue of mandatory quotas for foreign labor force and etc.

Which version of the guide to use: changes since 2017

Please note that OKVED with decoding by type of activity in 2018 must be used in its most current version. So, in 2017, Rosstandart made changes to it twice. All details are set out in the table below.

Document with changes in OKVED Beginning of action What codes have changed What he added: new OKVED codes
Rosstandart order of 03.08.2017 No. 791-st<Изменение 13/2017 ОКВЭД 2˃ From November 01, 2017, with early application right from 01/01/2014 71.12 - Activities in the field of engineering surveys, engineering design, construction project management, construction control and supervision, provision of technical advice in these areas 10.86.3 - Production of meat products for baby food, including from poultry meat

10.86.6 - Manufacture of specialized food products, including dietetic food products

10.92 - Manufacture of prepared feed for non-productive animals

Rosstandart order of 09/08/2017 No. 1045-st<Изменение 14/2017 ОКВЭД 2˃ From December 01, 2017 with early application right from 01/01/2014 71.12.8 - Activities for the provision of engineering and technical advice on energy conservation and energy efficiency 10.86.7 - Production of drinking water, non-alcoholic beverages for baby food

10.86.8 - Production of fish products for baby food

10.86.9 - Manufacture of bakery and confectionery products for baby food

Changes from 2018

We learned that on December 21, 2017, Rosstandart issued 2 orders at once - No. 2046-st and No. 2048-st with further amendments to the OKVED classifier. it<Изменения 15/2017˃ и <Изменения 16/2017˃ соответственно.

It is difficult to say exactly when these changes will take effect. But it is very clear that this will happen during 2018. The fact is that both orders have not been published at the beginning of 2018.

It is possible that they will adjust some activities according to OKVED from 2018, and also add new codes.

Where to get OKVED 2018

There is no special official website OKVED 2018 with a decryption. It is also not easy to find this classifier on the Rosstandart portal or the Ministry of Economic Development (http://economy.gov.ru/minec/ACTIVITY/sections/classificators). And it's not a fact that this will be its current version. However, you can download OKVED 2018 from our website absolutely free of charge using the following direct link:

Note that these codes are OKVED 2018 - with search. That is, in the text itself there are links to other codes, which are easy to jump to without having to scroll through this huge classifier.

To register and make changes to the types of activities of organizations and individual entrepreneurs, OKVED is used - the All-Russian classifier of types of economic activity. See and download the current OKVED 2018 with a decryption (official website) - a detailed description of each code.

OKVED 2018

OKVED is the official all-Russian classifier of types of economic activity.

In 2018, a new edition of the All-Russian Classifier of Economic Activities - OKVED 2018, or, as it is called on the official website of the Ministry of Economic Development of Russia, OK 029-2014 (NACE Rev. 2) is in force. The classifier was approved by order of Rosstandart dated January 31, 2014 No. 14-ST.

Since 2018, the classifier of OKVED codes with decoding has received a simple short and convenient name OKVED 2. And the first reference book of OKVED codes OK 029-2001 has expired at the end of the transition period to the new classifier.

Initially, to make it easier to navigate in two reference books and adapt in the search for OKVED 2018, the Ministry of Economic Development of Russia developed transition keys (reverse and forward). They can also be downloaded on the official website of the department and in this article.

OKVED codes since 2018 classifier with decoding by type of activity

All codes are from the official website of the Ministry of Economic Development. This is a complete list of activities. You can download the classifier from the link below.

On our site you can find any code online for free, as well as download all the codes at once. All codes correspond to the official transition keys of the relevant ministries and departments for 2018.

Fragment of OKVED 2018 with decoding

 

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