All about OKVED codes: what is it, how to choose codes for an individual entrepreneur or a company?

One of the hottest questions that arises when filling out registration applications is: how to choose the right codes from the OKVED directory?

From June 28, 2021, OKVED 2 is applied. The code in it looks like XX.XX.XX, where:

XX - class,

XX.X - subclass,

XX.XX - group,

XX.XX.X - subgroup,

XX.XX.XX - view.

For the application form, it is enough to indicate 4 characters, i.e. group. For example, code 46.42 means “Wholesale trade in clothing and footwear.”

The law does not limit the number of codes: you can enter one, ten, or more if you have a multidisciplinary company. At the same time, there is no need to try to enter types of activities “just in case,” since the law provides for the possibility of adding additional types of activities at any time. Federal Law No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” gives 3 working days to notify the Federal Tax Service of changes.

When starting a new activity, do not forget to enter the new OKVED code in the Unified State Register of Legal Entities, otherwise you will have to pay a fine of 5,000 rubles. This is also true for individual entrepreneurs.

If you register an organization, check the charter. If it lists specific types of activities, then in order to include some other types in the register, you will first have to change the constituent documents.

What are OKVED codes and what are they for?

OKVED stands for “All-Russian Classifier of Types of Economic Activities” . In simple words, the state needs it to collect and process statistics on the work of entrepreneurs and companies in different sectors. When registering an individual entrepreneur or company, you are required to indicate OKVED codes in accordance with the types of activities that you plan or will conduct

. This way the tax office and other authorities understand what you are doing.

If you decide to engage in a new activity or expand the list of services, you may need to assign new OKVED codes to your individual entrepreneur or company. We'll talk about this later in the article.

Currently, Russia uses OKVED 2 codes, which began to be used in 2021 . This codification was developed by the Ministry of Economic Development of the Russian Federation and is brought into line with the classification of the European Community. The previously working OKVED1 code system was automatically converted to OKVED2 codes.

The OKVED code contains from 2 to 6 characters:

• The first two digits indicate the industry in which you intend to operate.
• The next two are the field of activity and the production process.
• The fifth and sixth are additional information characterizing the raw materials and materials used by the company or individual entrepreneur.

The economic activity codes do not indicate the form of ownership, subordination, or type of organization - commercial or non-profit.

Choosing new OKVED

To select the desired code, it is better to use OKVED in electronic form with the ability to search by keywords. It is necessary to indicate the words that correspond to the new type of activity (for example, “rent,” “welding,” “sidewalk,” etc.) and read the description of the groups where they were found.

The classifier is built on the principle: “from the general to the specific.” Therefore, you need to “climb” the grouping higher to codes containing four, three, and then two digits, and study the explanations for them (for example, from code 01.11.31 go first to code 01.11, and then to codes 01.1 and 01). It is quite possible that after studying the “upstream” codes you will understand that the “downstream” code is not suitable for you. Carefully read the explanations for all groups that the new code is included in. Typically, it first describes what activities are covered by the grouping, and then provides exceptions.

If a suitable code is found, then one more question needs to be resolved: enter a “lower” code into the Unified State Register of Entrepreneurs, or “go up” in the grouping above and indicate a code that includes a larger number of possible operations?

IMPORTANT. Include “superior” codes containing four digits in the Unified State Register of Individual Entrepreneurs. This will expand the list of operations that an individual entrepreneur has the right to engage in, and therefore will reduce the risk of claims from tax authorities.

If a keyword search does not produce results, you will have to select a code based on the general logic of constructing the classifier. First you need to select a section (they are designated in Latin letters in OKVED), and within it - the most suitable grouping. And already in this grouping, find codes corresponding to “other types of activities not included in other groups.” Usually they are at the very end of the group.

For example, this is exactly what individual entrepreneurs who are engaged in intermediary activities (agents, commission agents) will have to do. There is no special code for them in OKVED. Therefore, when carrying out such activities, code 82.99 “Activities for the provision of other support services for business, not included in other groups” is applied.

Before entering the found code into the Unified State Register of Individual Entrepreneurs, you need to analyze how this will affect the amount of tax liabilities of the individual entrepreneur. The fact is that the use of some OKVED codes entails the loss of the right to UTII, PSN, a reduced single tax rate under the simplified tax system or reduced insurance premium rates.

If an individual entrepreneur has hired employees, you also need to check which class of professional risk the activity belongs to under the new code. It is quite possible that the new OKVED will lead to an increase in the insurance premium rate for injuries.

Why is it important to choose the right OKVED codes? Responsibility for violations

Let's figure out what responsibility is provided for incorrectly selected OKVED codes, and why these codes are not just a formality.

Why is it important to choose the right OKVED codes:

• They are directly related to the type of taxation that an individual entrepreneur or organization can apply. For example, for some types of activities there are tax benefits and Social Insurance tariffs.
• Some types of activities require additional reporting to various authorities, obtaining permits, licenses or sending notifications. We will talk about this in detail later in the article.

Responsibility for choosing incorrect codes

As such, the legislation does not provide for punishment for incorrectly entered OKVED. But if regulatory authorities identify a discrepancy between the OKVED standards specified in the documents and your actual activities, they may impose a fine of 5,000 rubles and change the taxation system applied to you .

If you apply a simplified tax system, then they may try to recognize income received from activities not specified in OKVED as income not subject to the simplified tax system. Accordingly, you may be required to pay additional taxes. However, such claims can be fought off in court with the help of competent lawyers.

Instructions for adding OKVED for individual entrepreneurs

You can submit an application to change OKVED directly to the registration authority, that is, to the tax office, which deals with registration of individual entrepreneurs.

The entrepreneur himself can submit an application to the Federal Tax Service. He will have to sign this document in the presence of the inspector.

Any other person can submit an application on the basis of a notarized power of attorney from the individual entrepreneur. In this case, the entrepreneur will have to notarize his signature on the application.

You can submit an application in form No. P24001 without visiting the tax office. Individual entrepreneurs have the right to submit this document through the Multifunctional Center for the provision of state and municipal services (MFC), or using electronic services.

OKVED codes for freelance services that are relevant for 2019

The table below contains a list of codes (without decoding) that are suitable for various types of freelance activities. If you do not find codes for your type of activity, then below the table there is information where you can select OKVED for any organization.

Codes do not change so often, so the information provided may be relevant for a long time, not only for 2021.

Making changes to the registration data of a legal entity

We create a package of documents

To make changes relating to the transfer of a share or part of a share in the authorized capital of an LLC, documents are submitted confirming the basis for the transfer of a share or part of a share.

When making changes, applicants may be the head of the permanent executive body of a registered legal entity or another person who has the right to act on behalf of this legal entity without a power of attorney, as well as another person acting on the basis of the authority provided for by federal law, an act of a specially authorized state body or an act of a local government body.

When making changes relating to the transfer of a share or part of a share in the authorized capital of a limited liability company, the applicants may be a member of the company, a founder (participant) of a liquidated legal entity - a member of the company, who has proprietary rights to its property or rights of obligations in relation to this liquidated legal entity , successor of a reorganized legal entity - a member of the company, executor of a will and notary.

If the specified participant of the company, the founder (participant) of a liquidated legal entity - a member of the company, who has proprietary rights to his property or mandatory rights in relation to this liquidated legal entity, the legal successor of a reorganized legal entity - a participant of the company are legal entities, such an applicant may be the head of a permanent the executive body of such a legal entity or another person who has the right to act on behalf of such a legal entity without a power of attorney, as well as an individual acting on the basis of a power of attorney.

What is important to consider when choosing OKVED codes?

When choosing OKVED codes, it is important to remember that there are types of activities that have certain restrictions for individual entrepreneurs and even legal entities:

• economic;
• defense, military;
• financial sector;
• sales and development of military products;
• production and distribution of toxic and explosive substances, alcohol, etc.

Some activities cannot be carried out by commercial enterprises. Other types of activities require a license.

A license is a document confirming the right of an individual entrepreneur or legal entity to carry out a certain type of activity upon fulfillment of certain conditions and payment of a fee.

For 2021, 49 types of economic activities are licensed in Russia, such as:

• production and sale of counterfeit-proof printed products;
• fire fighting activities;
• production of medicines, medical equipment;
• activities for the transportation of passengers (more than 8 people) and cargo by air, water, road and rail;
• activities related to the organization and conduct of gambling;
• security and detective activities;
• procurement, storage and processing of ferrous and non-ferrous metals;
• production, wholesale and retail sale of alcoholic products;
• provision of communication services, television and radio broadcasting, making copies of audio and video recordings;
• educational, medical, pharmaceutical activities, etc.

There are also activities that require notification to various authorities . If you begin to provide certain services without giving notice, you may be punished for this.

Currently, there are more than 40 types of activities for which individual entrepreneurs or legal entities must submit notifications about the start of work in this area:

• hotel, household, catering services;
• wholesale and retail trade;
• publishing, printing activities;
• food production;
• manufacture of wearing apparel;
• wood processing;
• production of soft drinks;
• provision of social services;
• travel agency services, etc.

Be sure to check whether your activities require a license. It is necessary or not to notify certain authorities. To be on the safe side, you can contact lawyers and ask them about all the details regarding your services. This will be cheaper than paying possible fines.

When do you need to add new codes to the Unified State Register of Legal Entities?

Legislation allows organizations to engage in any type of activity that is not prohibited by law. Moreover, the lack of information about the corresponding code of the type of activity in the Unified State Register of Legal Entities is not an obstacle to this (clause 1 of Article 49 of the Civil Code of the Russian Federation).

At the same time, Law No. 129-FZ requires organizations to promptly (within three working days from the date of the start of new activities) report this to the Federal Tax Service at their location (clause 5 of Article 5 of Law No. 129-FZ).

It turns out that no one prohibits an organization from engaging in new activities, but the start of its activities must be reported to its tax office. After this, tax officials must make an entry about the new type of activity in the Unified State Register of Legal Entities. If there is no such entry in the register, then the organization may, at a minimum, be fined. In addition, the company may have problems applying benefits and recognizing expenses.

How to change or supplement the list of OKVED codes?

If you need to change the main OKVED code or change the list of additional codes, you can do this quickly and easily through the MFC. The table below shows the algorithm of actions for an individual entrepreneur or legal entity.

This procedure does not provide for payment of state fees. fees (except for the procedure for amending the Charter and its registration - 800 rubles). That is, you can make changes to the list of OKVED codes for free .

Author: Kadrof.ru (KadrofID: 79032) Added: 06/23/2019 at 18:32

To favorites

Comments (0)

Sections to be completed

Application P14001 contains a large number of sheets, pages and sections, but you do not have to fill them all out . The following sheets are intended for adding, deleting or replacing activities:

• title page (this part must be completed in any case) – information about the organization;
• sheet H (1 page) – in case of adding activities (if one page is not enough, you can attach several copies of the same page);
• sheet N (page 2) – in case of exclusion of activities (the number of copies can also be increased if necessary);
• sheet N (pages 1 and 2) – in case of replacing one OKVED code with another;
• sheet P (1, 2, 3, 4 pages) – information about the applicant.

The result should be six (if added or deleted) or seven (if replaced) completed pages.

There is no need to print or provide blank pages .

Next, we will look at a sample of filling p14001 when adding OKVED.

Which version of OKVED should be used when registering an individual entrepreneur?

As of 2021, the following version of the codifier is used for individual entrepreneurs. OK 029-2014 (NACE Rev. 2). Previously, there were several editions. Three different documents created a lot of confusion. Therefore, the government decided to automatically transfer codes for entrepreneurs to the established edition in 2021.

The remaining versions listed in legal resources have now been canceled. New types of activities were included in the codifier.

You should fill out the application carefully and indicate the exact numbers. If the version is old, registration will be denied.