OKVED 96.04 “Physical and recreational activities” - transcript

Personal type of entrepreneurial services is one of the most in demand. That is why in this area there is a constant trend towards an increase in the number of business entities, as well as an expansion of the areas they cover. This is a wide list, and belonging to a specific species must be presented in registration documents, for which there are special codes called OKVED codes. 96.04 OKVED is used for health services, and we will look at this issue more specifically in this article.

Where to find the OKVED code “Ritual services”

Today there is only one edition of the classifier, which contains all codes of economic activities. This is OK 029-2014 (NACE Rev. 2), approved by order of Rosstandart dated January 31, 2014 No. 14-st (last edition dated February 20, 2019). The official short name of the reference book is OKVED2. All other editions have lost their relevance.

The classifier consists of sections, each of which is dedicated to a specific industry (providing services, trade, catering, etc.). Sections consist of classes, classes - of subclasses, subclasses - of groups and types.

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

How is decryption carried out?

A specific decoding of OKVED 96.04 should be done in stages for a better understanding of the principles of operation of such a resource as OKVED-2:

• Section S of the classifier denotes the provision of other types of services.
• Code 96.0 indicates that the business belongs to other services in the field of personal services.
• 04 is a code that is indicated in this form in registration documents and implies that the activity belongs to other types of physical education and health services.

What can be attributed to this code? This could be the activity of baths, saunas, hammams, solariums or weight loss centers. It is worth noting that rehabilitation services of health centers, massage salons, and fitness centers cannot be provided under this code.

So, OKVED code 96.04 is used for some types of physical education and health services that could not form their own group. Such types of business activities are classified as other services, and for them the new edition of the classifier has a whole separate section. Such activities may include the provision of services in bathhouses, solariums, and weight loss centers. In addition, entrepreneurs working privately in these areas must also register under this code.

Selecting the OKVED code “Ritual services”

OKVED codes “Ritual services” in 2021 should be selected as follows:

• In the OKVED2 classifier you need to find a section that will correspond to the type of activity being carried out. In the case of funeral services, this will be section S “Provision of other types of services.”
• Next you should go to subclass 96.0.
• Then we find group 96.03, which contains all types of activities related to organizing funerals and providing related services.

Thus, the OKVED code for funeral services in 2021 is 96.03.

Read also: Is it possible to carry out activities without OKVED

What is included in this code

Some types of entrepreneurial activity, especially if it has a narrow specialization, are not able to form a separate group. This may be due to the fact that the scope is not extensive enough or there are no subspecies and varieties in it. It is precisely this kind of activity that is usually called “other” on the pages of the all-Russian classifier, that is, a separate code is not used for it, it is designated by one code, which includes several types of services.

For example, in the new edition of the classifier a whole section has appeared dedicated to other types of business services. One of the types is the physical culture and health type of activity, as well as the organization of some events that have a healing effect on the human body. This can be the activity of private types of rehabilitation therapists and personal trainers, as well as the activity of some health institutions.

What activities are included in group 96.03:

• Preparing the deceased for burial or cremation.
• Embalming.
• Undertaker services.
• Burial and cremation of human and animal bodies.
• Maintenance of graves and mausoleums.
• Manufacturing of memorial complexes, crypts.
• Sculptural works.
• Carving of bas-reliefs, etc.

Group 96.03 does not include the following activities:

• Provision of religious ritual services (code 94.91 is used).
• Landscaping of burial sites (code 81.30 is used).

If an entrepreneur decides to engage in a new type of activity, he needs to submit a corresponding application to the tax office to add OKVED codes. The current OKVED code must be indicated in all tax returns, calculations and reports. Also, this code, if it relates to the main activity, will be needed when determining the contribution rate for “injuries”.

What is OKVED: why is it needed?

The OKVED code determines which line of activity this enterprise belongs to. This is necessary to register an enterprise or obtain the status of an individual entrepreneur.

The code of the type of economic activity is determined by a legal entity or individual independently, but is approved by the statistics body.

Based on this classifier, the statistics body keeps records and analyzes the functioning of enterprises in the context of economic activity. The OKVED code is used when registering bank details, in particular, OKPO.

The code is also used when preparing documents and accrediting a company with customs authorities. The presence of a code allows a legal entity to take part in tenders, during licensing and audits by regulatory authorities.

Complex of funeral market services

Organizations working in the field of funeral business, when interacting with clients, provide them with a full range of services or individual funeral services:

• Funeral arrangements. This includes receiving and placing orders for the ceremony. Only a funeral service agent who has passed qualification certification has the right to provide such a service.
• Transportation of remains from the morgue, between funeral facilities, etc. This will require hearse transport and employees who will perform loading and unloading operations.
• Preparation for burial. The business owner needs to organize the work of the remains storage facility and washing room, as well as hire personnel who will prepare the bodies. At the request of clients, we can provide them with additional services: organization of a memorial ceremony, musical accompaniment, etc.
• Burial. Funeral home workers will have to perform the following tasks: interment of the remains of the deceased, moving urns to graves, scattering the ashes of the deceased, exhumation for investigative purposes or reburial.
• Trade and production. In the funeral store you can sell funeral supplies: coffins, funeral clothes, funeral urns, ribbons, wreaths, gravestones and other products. You can also open your own workshop.

How to choose types of OKVED?

The OKVED coding does not imply any liability on the part of the registered business entity, including the rights and obligations for legal entities and individuals.

The main type of economic activity of a company is considered to be the direction that gives the company or individual entrepreneur the greatest income.

Other activities are indicated as secondary. When changing types of activities or expanding production, the enterprise must update the Charter and provide information within a certain period of time to the tax authorities.

When choosing a type of economic activity, you should remember that some of them require mandatory licensing.

Some types of activities are subject to special prohibitions, for example, an auditor can only perform accounting, and only banking institutions can engage in banking activities.

When choosing a type of activity, you must first select the industry of production, and then carry out the detailing. As of July 4, 2013, changes to the preparation of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (Order of the Federal Tax Service of Russia dated January 25, 2012 No. MM B-7-6 / [email protected] ).

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