Code 56.29 OKVED 2. Activities of public catering establishments for other types of catering

All business entities are faced with the need to identify the type of activity according to OKVED at the stage of business registration. As a rule, during initial registration, the possibility of applying special tax regimes, rates of insurance premiums and taxes depends on the correct designation of the type of activity. One of the codes is the main one, the rest are additional (their number is not limited). When making changes to the constituent documents or introducing other types of activities, the owner, in order to submit the relevant documentation to the fiscal authorities, also independently determines the codes of the types of activities.

Read also: Changing OKVED codes: step-by-step instructions

One of the areas of activity in which it is most difficult to correctly determine the OKVED code is public catering. We offer you a convenient table of codes, using which you can independently identify the activity code, taking into account all the nuances characteristic of public catering establishments - cafes, restaurants, workshops for the production of semi-finished products, etc.

Why do you need OKVED for catering?

The OKVED directory contains not only codes, but also their full decoding.
The detailed description allows you to select those that indicate the work of your organization. At the moment, OKVED is mandatory when registering an enterprise. With its help, the work of registered entrepreneurs is analyzed and recorded, and the tax rate is set. The classifier contains 17 sections. All of them are divided into subsections and classes with separate types of work and services. The OKVED code is indicated when filling out an application for the tax service. You can enter an unlimited number of codes into your application, but be sure to indicate the main one. The main one is the one with which the greatest profit is expected. It must have 4, 5 or 6 digits. Codes less than 4 digits are not indicated. There are classes in the classifier, when choosing which you must have a licensed type of activity. If you work without licenses, it is recommended to study the list for which a license is required so that you do not accidentally add them and not be held responsible for the lack of a license.

OKVED: new version introduced

The OKVED qualification directory is an all-Russian standardizer used to identify the types of activities of business entities. Serves as an accounting and analytical tool through which, among other things, fiscal services exercise control over the activities of registered business entities and establish the applicable tax rate for each of them. The use of standardized codes allows tax authorities and Rosstat to automate and simplify statistical accounting.

Currently, the primary version of the directory has lost force, and from July 11, 2016, the Federal Tax Service and business entities are required to follow the new edition of the classifier OK 029-2014 (NACE Rev. 2), approved by Rosstandart Order No. 14-st dated January 31, 2014 (as amended dated July 10, 2018).

In the new version of the OKVED directory, the activities of restaurants and cafes are disclosed in more detail, taking into account the features and specifics of work in the catering industry.

Read also: Which OKVED codes fall under the simplified tax system?

Selecting OKVED code for catering

Catering is one of those areas for which the selection of codes must be done with special care.
Catering can operate as a manufacturer and distributor of various types of food products. Unfortunately, OKVED does not have a “Public Catering” item, but there is a separate section indicating the operation of hotels and restaurants. If you study it carefully, you can find the necessary codes. The 2021 OKVED 2 classifier includes codes that relate to public catering services. No licenses are required to organize catering operations, but reduced rates for insurance premiums and contributions related to injuries depend on the codes used by LLCs or individual entrepreneurs. Catering establishments can sell food, deliver it, or prepare meals for takeout. The article describes the most popular, as successful practice shows, OKVED codes.

OKVED codes for public catering in cafes, restaurants, bars and canteens

Catering services in public catering in 2021 as a type of activity according to OKVED 2 with decoding and taking into account the changes that entered into force on July 11, 2016, which will allow you to accurately select them.

The provision of catering services is not a licensed activity.

The right to apply reduced rates of insurance premiums (Clause 5, Clause 1, Article 427 of the Tax Code of the Russian Federation), contributions for injuries (Article 1 of the Federal Law of December 22, 2005 No. 179-FZ), and the need depend on the data codes used by the LLC or individual entrepreneur. submit certain forms of statistical reporting, etc.

This activity includes not only trading, but also delivery and takeaway, so we have selected for you everything you need for this type of business and its scope, taking into account the experience and existing practices of various related sales.

OKVED-2 codes depending on catering activities

Classifier OKVED-2 “The work of companies aimed at the preparation and sale of various types of drinks and food products that are ready for consumption, but which can be ordered in cafes, restaurants, self-service places, as well as establishments where it is allowed to take food with you or consume it at place.”
Code 56.10 is suitable for restaurants and their food delivery services, but it is also suitable for other organizations that operate permanently or temporarily. This category does not include:

1. Production of dishes that cannot be eaten at the point of purchase or semi-finished products that are not food products. You can learn more about this by studying OKVED 10-11.
2. Sales of products that are not self-made products and are not intended for consumption on site.

The essence of catering

Public catering is a generally accepted abbreviation for public catering, which involves both the production and sale of prepared food, as well as semi-finished products. The main types of entrepreneurial activities that relate to this business are the work of the following establishments:

• cafe;
• restaurants;
• bars;
• canteens;
• pizzerias;
• dumplings;
• coffee shops and others.

All of them have staff and kitchens where food is prepared and also sold to visitors. Each of these establishments provides services related to the preparation or sale of culinary products.

Additional OKVED codes for catering

In addition to the main class, there are additional ones intended for individual catering services:

• Delivery. Code 56.10 falls into this category.
• Restaurant service. OKVED 56.10.1 is suitable.
• Mobile trade - depending on the category, one of these codes 56.10.2, 56.10.22 and 56.10.23 may be used.
• For takeaway - OKVED 56.10.21 applies.
• On the market - you can choose 10/56/24.
• By train - code 56.10.3 is suitable
• Catering for off-site celebrations, etc. - code 56.21 is required.
• Bar activities, pouring and mixing drinks - group 56.3.

A description of these and other codes can be found in the reference book. The choice of primary or additional depends on the services your organization provides.

OKVED 2 - 56.29 for canteens, buffets and cafeterias

From 2021, canteens, buffets or cafeterias will use OKVED 56.29 in their work. This code applies to establishments that:

• They prepare and deliver food by prior agreement with the client, and provide their services for a long time.
• They offer culinary products at a low price in sports and other similar facilities.

This group also includes:

1. Delivery of prepared food. For example, to construction sites or tourist areas.
2. Preparing food for sports institutions or sections.
3. Operation of buffets and other public catering facilities on the territory of office buildings, hospitals, educational institutions.

What is OKVED?

First, it’s worth understanding how the abbreviation OKVED stands for. OKVED is an all-Russian classifier of types of economic activity. It is published in the form of a reference book by the Ministry of Economic Development. All classification rules applied by the European Economic Community are observed. Since the Russian and European directories have common origins, the encodings partially coincide. For example, the first four elements of the code in Russia are the same as in the international directory of economic activities.

Knowing how the OKVED code is deciphered, you can find out a lot of useful information about the activities of the enterprise: the scope of its work, the materials involved in production. The directory is divided into sections, which are designated by letters. Each section includes several classes.

Let's figure out what each character in the code means:

• the first digit denotes class - a generalized concept of activity;
• the second digit is the subclass. For example, in class 55 (provision of temporary accommodation) one can find subclasses for hotels and other places for temporary accommodation or places for short-term accommodation;
• the third number means a group - this is how we move on to a narrower area of ​​activity;
• subgroups and types serve for maximum specification. For example, in agriculture there are the following types: growing nuts, fruits and berries, and vegetables.

Thus, despite the fact that both the hotel and the campsite provide accommodation services, their OKVED code will be different.

What to consider when choosing OKVED for catering

When choosing OKVED codes, you should consider:

1. Which catering category does your enterprise belong to?
2. What services does catering provide?
3. Materials and raw materials that the establishment uses in the process of work.
4. Is your type of activity subject to licensing? If applicable, then you need to look at the list of licensed activities.
5. What is your legal form of activity - individual entrepreneur or LLC. Some codes are not suitable for specific legal forms.
6. Does the establishment provide places for visitors to relax?

Knowing the answers to these questions and taking them into account, you can choose the right codes for your business.

Which designation should I choose?

Choosing an OKVED code for doing business related to the preparation and sale of food in public eating establishments is not difficult if you navigate the OKVED structure. There is no unambiguous digital designation with the decoding “Catering” in the classifier. But in this document there is a whole section that has the letter code NA. This section is dedicated to hotels and restaurants.

Subclass 55.11

But it is public catering in these establishments that is allocated subclass OKVED 55.11. This statistics code is a digital designation for the operation of hotel-type establishments that operate restaurants, cafes or other types of catering establishments. That is, it includes the operation of places where you can rent a room to stay with meals.

Subclass 55.3

Another subclass that contains numbers to designate a specific catering place is 55.3. He is completely dedicated to the functioning of restaurants and also to profit from their operation as a businessman. More specific is the designation 55.30. They determine the work of not only restaurants, but also cafes. The main type of activity, which is designated by this set of numbers, is running a business in the production and sale of food products for visitors, as well as other services that are provided in these establishments.

Subclass 55.4

A group of designations from the NA section, which is used to designate activities in the area of ​​bar operation. It is customary to indicate a more specific statistics code 55.40. It refers to the sale of various types of drinks, preparation and sale of cookery, snacks, desserts in combination with additional entertainment services that are optional.

How to choose an OKVED code for a coffee shop?

So, you have decided to open a coffee shop and register it in accordance with all the requirements of current legislation. To do this, you will need to select the appropriate OKVED codes for the coffee shop.

If the coffee shop you are preparing to open is a small room where customers can drink coffee inside, you will need to open the all-Russian classifier of economic activities and find section “I” - activities of hotels and catering establishments. Here you will need Class 56 - Food and Beverage Activities. The required code is 56.30 (subclass - serving of drinks), which includes the creation and serving of drinks for consumption within the establishment.