What OKVED code is used for agency services?

Intermediary and agency services: how to choose OKVED codes

An intermediary/agent is a business entity whose activity is to identify the client’s needs and find solutions that meet the criteria established by the client among those available.
For example:

realtors carry out, at the buyer’s request, a search for a property from among those offered by sellers;
travel agencies search for a suitable tour for the client from those presented by tour operators;
financial brokers, for example, sell insurance policies of insurance companies or enter into loan agreements with clients on behalf of another person - the actual lender, etc.

Important! Intermediary and agency services are a collective concept; intermediaries and agents can operate in many areas. They are not identified as a separate group of types of entrepreneurial activities in the All-Russian Classifier of Types of Economic Activities (OKVED). Therefore, for the purpose of selecting the appropriate OKVED codes, an entity intending to provide intermediary/agent services must first of all decide on the type of economic activity within which such services will be provided.

Note! From July 11, 2016, when filling out an application for registration of a business entity with the tax authority (or changes in information about such an entity), codes for types of economic activity are taken from the All-Russian Classifier OKVED2 OK 029-2014 (NACE, rev. 2), approved. by order of Rosstandart dated January 31, 2014 No. 14-st (see letter of the Federal Tax Service of Russia dated June 24, 2016 No. GD-4-14 / [email protected] ).

Registration of the contract

Intermediary services agreements related to three types of such agreements (agency, orders and commissions) have similar essential conditions and differences in the mandatory availability of remuneration for the transaction.

Essential terms and remuneration

An essential condition of the commission agreement is the main content of the transaction, in other words its subject matter. As such, an assignment from the principal to the commission agent is considered. It must be specified in the agreement; it must indicate what transactions the intermediary has the right to carry out on behalf of the customer.

Remuneration under the commission agreement must be provided, but it does not relate to the essential terms of the agreement.

An essential condition of the agency agreement is also those actions that the attorney performs in the interests of the principal.

At the same time, the peculiarity of this agreement is that it can be of either a paid or gratuitous nature.

If the actions entrusted to the attorney are related to the implementation of business activities, then remuneration must be provided, but otherwise it may not be.

This type of contract differs from other agreements on intermediary services.

Finally, an essential condition of the agency agreement is also related to its subject matter. For this agreement, the need for remuneration is established.

OKVED-2019 codes for intermediary/agency services

So, there are no universal OKVED codes for intermediary services. But you can select codes that best describe the nature of the business entity’s activities from the available groupings by methodically studying the classifier.

Here are examples of grouping codes that are most often used in practice to designate a business entity’s activities as an intermediary or agent in a particular area of business (according to NACE, rev. 2):

64.1 - monetary intermediation;
66.19 - other auxiliary activities in the field of financial services, except for insurance and pensions;
66.2 - auxiliary activities in the field of insurance and pensions
66.22 - activities of insurance agents and brokers;
66.29 - other auxiliary activities in the field of insurance and pensions;
68.31 - activities of real estate agencies for a fee or on a contract basis;
68.32 - management of real estate for a fee or on a contractual basis;
74.90 - other professional, scientific and technical activities, not included in other groups;
82.9 - activities related to the provision of support services for business, not included in other groups;
82.99 - activities related to the provision of other support services for business, not included in other groups;
96.09 - provision of other personal services not included in other groups, etc.

Note! The proposed list of OKVED-2019 codes for intermediary services is, of course, not exhaustive; an economic entity, at its own discretion, can designate other types of economic activities. The main thing is that they correspond to the activities that the subject actually conducts (see article “Discrepancy between OKVED and actual activities: the position of the Federal Tax Service”).

Selection of codes

66.21 Risk and damage assessment

66.22 Activities of insurance agents and brokers

https://www.youtube.com/watch?v=https:tv.youtube.com

66.29 Other auxiliary activities in the field of insurance and pensions

68.31 Activities of real estate agencies on a fee or contract basis

68.31.1 Provision of intermediary services in the purchase and sale of real estate for a fee or on a contractual basis

68.31.11 Provision of intermediary services in the purchase and sale of residential real estate for a fee or on a contractual basis

68.31.12 Provision of intermediary services in the purchase and sale of non-residential real estate for a fee or on a contractual basis

68.31.2 Provision of intermediary services for the rental of real estate for a fee or on a contractual basis

68.31.21 Provision of intermediary services for the rental of residential real estate for a fee or on a contractual basis

68.31.22 Provision of intermediary services for the rental of non-residential real estate for a fee or on a contractual basis

68.31.3 Provision of consulting services in the purchase and sale of real estate for a fee or on a contractual basis

68.31.31 Provision of consulting services in the purchase and sale of residential real estate for a fee or on a contract basis

https://www.youtube.com/watch?v=ytpress

68.31.32 Providing consulting services for the purchase and sale of non-residential real estate for a fee or on a contractual basis

68.31.4 Provision of consulting services on the rental of real estate for a fee or on a contract basis

68.31.41 Provision of consulting services on the rental of residential real estate for a fee or on a contractual basis

68.31.42 Provision of consulting services on the rental of non-residential real estate for a fee or on a contractual basis

68.31.5 Provision of intermediary services in the assessment of real estate for a fee or on a contractual basis

68.31.51 Provision of intermediary services in the assessment of residential real estate for a fee or on a contractual basis

68.31.52 Provision of intermediary services in the assessment of non-residential real estate for a fee or on a contractual basis

68.32 Management of real estate for a fee or on a contract basis

68.32.1 Management of the operation of housing stock for a fee or on a contract basis

68.32.2 Management of the operation of non-residential assets for a fee or on a contract basis

68.32.3 Activities for technical inventory of real estate

https://www.youtube.com/watch?v=ytcreators

82.99 Activities providing other business support services, not elsewhere classified

More on the topic Registration of inheritance for an apartment after death in 2020

96.09 Provision of other personal services not elsewhere classified

How many OKVED codes can you choose?

Important! Information about the types of economic activities of the subject refers to information that is mandatory entered into the Unified State Register of Legal Entities (subparagraph “p”, paragraph 1, article 5 of the law “On State Registration of Legal Entities...” dated 08.08.2001 No. 129-FZ). Thus, the business entity indicates in the application for registration at least one OKVED code (denoting the main type of activity of the entity).

In addition, a business entity can indicate OKVED additional types of activities, and their number is not limited by law.

Typically, OKVED of intermediary services is indicated in the section “Additional types of activities,” but this rule is also not approved at the legislative level. Theoretically, the OKVED code for intermediary services can also designate the main (and only) type of activity, if in fact the subject is not engaged in anything else.

Conclusion! You can select a number of types of intermediary services, indicating one of them as the main activity (or all as additional). The law does not limit entrepreneurs in establishing the priority of a particular type of activity.

The issue of choosing OKVED is discussed in detail in our other articles. For example, “How many OKVED codes can you indicate when registering an individual entrepreneur?” or “The procedure for changing OKVED codes for LLCs in 2018-2019.” We recommend reading them.

***

So, we have found out what to follow when choosing OKVED for the provision of intermediary services. A separate universal OKVED code for the activities of intermediaries/agents has not yet been introduced. However, many groupings of activities according to the current classifier OKVED2 OK 029-2014 (NACE, rev. 2) contain OKVED to designate intermediary services in a particular field of economic activity.

>OKVED code for provision of agency services

posrednicheskie_uslugi_okved.jpg

Related publications

Before you start doing business, when registering a company or individual entrepreneur with the Federal Tax Service, you should indicate in the application OKVED codes - digital codes for types of future activities. One of these codes is the main one (this is the activity from which a large amount of revenue comes), the rest are auxiliary. What codes to choose for those who are going to offer intermediary services, OKVED from which classifier to choose - we will tell you further.

Which OKVED code is suitable for agency activities?

51.2 - 51.7 - retail trade through agents, see 52 - activities of insurance agents, see 67.20.1 - activities of agents engaged in real estate transactions, see 70.3 This is a general code. It is better to choose based on their specific field of activity.

— What sanctions are applicable for engaging in activities that are not timely included in the types of economic activity of the enterprise?

Basically none. The main activity code is important when paying insurance premiums. October 10, 2012, 10:13 am Was the lawyer's answer helpful? + 1 — 0 Collapse Client clarification Good, Konstantin!

Field of activity: provision of information services on the Internet and e-commerce by companies of which I act as an agent, but acting on my own behalf. 10 October 2012, 10:32

249 reviews
Druzhkin MaximJurist, Moscow
- 1103responses

Hello, Ivan!

1103responses

OKVED for intermediary services (realtors, trade and insurance agents, other agency services)

The law allows realtors, brokers, commission agents or agencies to operate in one or more types of real estate business:

consulting;
rent;
information services.
pre-sale preparation;
purchase;
assessment;
sale;

Legal services are not within their competence.

In wholesale trade, the activities of agents trading on behalf and on behalf of others are widespread and are divided into individual types of products. This is possible not only directly, but also through the Internet. In the retail trade, intermediary services can be provided through commission sales agents who sell in ways permitted for this type of goods.

Insurance intermediary services include the services of agents for regular insurance and reinsurance, except for mandatory social funds associated with state pensions.

Explanations and clarifications

The services of intermediaries in the real estate sector are widespread. The law allows realtors, brokers, commission agents or agencies to operate in one or more types of real estate business:

purchase;

sale;

rent;

pre-sale preparation;

consulting;

assessment;

information services.

Legal services are not within their competence.

In wholesale trade, the activities of agents trading on behalf and on behalf of others are widespread and are divided into individual types of products. This is possible not only directly, but also through the Internet.

In the retail trade, intermediary services can be provided through commission sales agents who sell in ways permitted for this type of goods.

Insurance intermediary services include the services of agents for regular insurance and reinsurance, except for mandatory social funds associated with state pensions.

Insurance agents can issue insurance policies for:

life and capacity;
from a breakup;
from accidents;
fires;
voluntary medical;
tourist;
in case of civil liability;
property;
risks.

Agency services (intermediary services)

The specifics of the activities of intermediary firms depend on the area in which they are in demand. The agent acts as a representative of the customer on the basis of concluding a commission agreement, assignment or a special agency agreement. The difference in types of agency activities depends on which document serves as the basis:

the commission agent is obliged to carry out transactions (one or more) on behalf of his client for an agreed fee, depending on the amount of these transactions;
an attorney, on the basis of an order, works for his principal: performs certain legal actions;
when concluding an agency agreement, the other party (principal) instructs the agent to perform any, not only legal, actions at the expense of the customer.

Intermediary services can be provided in various areas of business:

in trade, wholesale and retail;
in the real estate industry and its management;
when implementing non-state and voluntary insurance;
other services provided for by various groups of activities according to OKVED.

What OKVED code is used for agency services?

Using the OKVED code you can determine whether your activity is licensed or not. Read about this in the article. The Social Insurance Fund sets the rate of contributions for professional risks according to the OKVED code of your main activity.

Lawyer Anisimov Representation and defense in court

The remuneration of agents will directly depend on the actual clients attracted, and this is only a big plus in business.

The employer does not lose money in vain!

In addition, several people can be involved in the same work at the same time. In addition, the personnel issue can be resolved immediately. According to actually concluded contracts, it is possible not only to hire the most worthy workers, but also to significantly increase the interest rate they earn. If the amount of remuneration is not specified in the agency agreement, then it is paid in accordance with the current Code. According to it, remunerations are paid within a week from the moment the agent submits sales reports for the reporting period.

For an applicant for the position of a sales agent, there is an opportunity not only to enter the trading and purchasing world, but also to determine their further career growth and even the opportunity to open a personal business.

What is OKVED and who needs it

OKVED is a directory of codes, each of which corresponds to a specific type of activity. This reference book was developed by the Ministry of Economic Development and is part of the standardization system of the Russian Federation (Rosstandart order “On the adoption and implementation of the All-Russian Classifier of Economic Activities [OKVED2] OK 029-2014 [NACE rev. 2]” dated January 31, 2014 No. 14-st [ ed. dated July 10, 2018]).

Each enterprise or individual entrepreneur is obliged to correctly code its activities when registering for tax purposes. These codes help tax authorities systematize your activities. And the FSS, based on the main OKVED, assigns a contribution rate for injuries.

Also, using the OKVED code, you can determine whether your activity is licensed or not.

Read about this in the articles:

The OKVED code can consist of 2, 3, 4, 5 and 6 characters (ХХ.ХХ.ХХ):

When registering, you must specify a code of at least 4 characters. You also have the right to indicate several codes in case you work in different areas. The code for the main activity is written first.

In the process of work, you have the right to change or supplement your OKVED codes.

When and how you can change OKVED codes, read:

Agency agreement for the provision of services for the organization of cultural programs OKVED

You will learn which OKVED code should be used when renting non-residential premises or vehicles from the articles: If nothing suitable is found, then you can subsume the declared activity under the “other services” section.

There is nothing stopping you from specifying both codes; moreover, if there is some other activity, you can always add the required code. There are no contradictions here. The main thing is that if the activity is systematic, then this code should be indicated. Agency services also include codes from sections S “Provision of other types of services.” Paragraph 96

“Activities to provide other personal .

Info OKVED - agency services for finding clients Let us dwell in more detail on the provision of services for finding clients in areas not related to trade.

This type of business, such as intermediary services, has many directions. The most common of them are assistance in selling real estate and obtaining various insurances. This is also another activity that is aimed at searching and providing various information that is used by individuals and legal entities for their own needs. Despite this specificity, all intermediary services are not listed according to OKVED codes, and their classification comes down to some personalization of individual types of activities.

Results

Having considered what OKVED is, we can say that choosing the correct code will not be very difficult; the main thing is to carefully read the reference book itself. In this case, for agent services for finding clients, there is no exact match in the directory, and we can use the code 82.99. If you doubt the correctness of the selected code, you can always call the tax office and consult with them.

You can find the current reference book in the section “All-Russian classifiers assigned to the Ministry of Economic Development of Russia” on the website of the Ministry of Economic Development of Russia.

Sources: OKVED Directory

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What is meant by intermediary services?

Before moving on to considering the OKVED code of all intermediary services, you need to have an idea of what type of business this is. If you look closely at the modern market for various services, using real estate as an example, you will notice that those people who want to buy or sell an apartment or house turn to various real estate companies for help. Their responsibilities include selecting the required property and assisting in the execution of the transaction, during which ownership will pass from one owner to another. Based on this example, we can come to the conclusion that intermediary services consist of the following:

activities related to the search for information (real estate, insurance), which is necessary for market participants to meet their needs (taking out insurance, purchasing an apartment, etc.);
activities related to the provision of advisory and other assistance for the full implementation of their rights by market participants (for example, support of various real estate transactions).

Despite the fact that this is a specific business, it has become widespread in our country, since the costs of organizing it are not large, and the profit received is tangible.

It is important to understand that intermediation is a business that only provides information services. It is thanks to this specificity that this type of commerce has not found wide distribution in OKVED, since such a range of services is constantly growing and changing, and the all-Russian classifier has not changed for a long time.

Tips for mediation

Now probably every second person in the world uses intermediary services. There has always been and always will be a demand for this type of company. If you want to open your own enterprise, then you need to know exactly which OKVED code to indicate in the application, because it is this that tells the services what you will do in the future and what services you will provide to the population.

Nowadays, intermediary firms are extremely common in trade, in the real estate market, and especially in the stock market. Be careful! You can specify only one code by which you will receive a license. For this reason, it is better to once again familiarize yourself with the entire list of codes, so as not to do anything stupid and not make a mistake in the future with the license.

Don't forget that you are not the only one who wants to open a similar business. Be prepared for healthy competition. You can also open a company in a place where this area is not developed on a large scale - then you should not be afraid of competition. But in this case, you yourself will have to invest a lot of money in order to generally interest customers in this kind of offers that were previously unfamiliar to them.

What OKVED codes regulate this type of activity?

Despite the fact that intermediation represents a certain specificity, some types of such commerce are still reflected in the All-Russian Classifier of Types of Economic Activities. Experts identify the following positions that quite clearly define some types of intermediary business, and they are as follows:

31 - this OKVED code stands for activities related to the existence of various agencies that provide assistance in real estate transactions, and operations mean the sale, purchase, lease of residential and commercial real estate;
32 - this OKVED code stands for activities related to property management, and this means the functioning of specialized companies that monitor the use of persons (both legal entities and individuals) of various property that belongs to certain owners (for example, managers companies, homeowners associations);
20 - this OKVED code provides for auxiliary activities in the field of various insurance, as well as non-state pension provision, which includes the functioning of various insurance agents who are engaged in looking for those wishing to enter into an insurance contract with any company that has a special license to provide insurance services; In addition, this includes non-state pension insurance organizations that, through their agents, distribute non-state pension insurance;
84 - this code provides for such a position as providing any other intermediary activities, which can include the functioning of mortgage brokers, various organizations that provide advice to citizens on employment abroad, and much more.

Before deciding on the above type of activity, you need to carefully study the above codes. If the future activity is combined, and it can be regulated by other positions of OKVED, then before going to the tax authority and filling out a special form, it is better to take advice on the correct choice of activity and its codification. You can even use a written request in which you clearly indicate your future activities and ask for clarification on which OKVED code is most suitable. This is necessary in order to arrange everything correctly and not end up in an unpleasant situation.

It is important to know that some combined forms of activity formally fall under intermediary activities, but may also contain an obligation to obtain a license. And, as you know, working without government permission can entail serious legal liability, which includes not only the imposition of large financial sanctions, but even criminal prosecution.

Intermediary activities provide a wide range of services not only to the population, but also to legal entities. Depending on this, the taxation system may even change. Before going to the tax authority, an entrepreneur must carefully study the positions of OKVED and clearly understand what he will do. If something is not clear, it is better to seek clarification from special government bodies that are obliged to do this.