Okwad sale. All-Russian classifier of types of economic activity and principles of codification

• physical and / or chemical treatment of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for determining production (see below "waste treatment")

Materials, substances or converted components are raw materials, i.e. products of agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be manufacturing.

Manufactured products may be ready-to-consume or may be semi-finished for further processing. For example, a purified aluminum product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in the required structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the manufacture of specialized components and accessories by casting / molding or stamping of plastic materials includes Chapter 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of complete structures from constituent components, manufactured in-house or purchased. Waste processing, i.e. Waste processing for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in grouping 95 (repair of computers, personal and household items), at the same time, car repairs are described in grouping 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in grouping 33.20

Note - the boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves the recycling of materials to produce new products. These are usually brand new products. However, defining what constitutes a new product can be somewhat subjective.

Processing includes the following activities involved in production and defined in this classifier:

• processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20
• milk pasteurization and bottling, see 10.51
• leather dressing, see 15.11
• sawing and planing wood; wood impregnation, see 16.10
• printing and related activities, see 18.1
• retreading tires, see 22.11
• - manufacture of ready-to-use concrete mixtures, see 23.63
• electroplating, metallization and heat treatment of metal, see 25.61
• mechanical equipment for repairs or bulkheads (e.g. motor vehicles), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.
They include:

• logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES)
• modification of agricultural products classified in section A
• preparation of food for immediate consumption on premises, classified in division 56 (activities of catering establishments and bars)
• beneficiation of ores and other minerals classified in section B (MINING OF MINERAL RESOURCES)
• construction and assembly work performed on construction sites classified in section F (CONSTRUCTION)
• activities to break down large batches of goods into smaller groups and re-sell smaller batches, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals
• sorting of solid waste
• mixing paints according to the customer's order
• metal cutting on customer's request
• explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)

This section includes:

Materials, substances or converted components are raw materials, i.e. products of agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be manufacturing.

Manufactured products may be ready-to-consume or may be semi-finished for further processing. For example, a purified aluminum product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in the required structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified under the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the manufacture of specialized components and accessories by casting / molding or stamping of plastic materials includes Chapter 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of complete structures from constituent components, manufactured in-house or purchased. Waste processing, i.e. Waste processing for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in grouping 95 (repair of computers, personal and household items), at the same time, car repairs are described in grouping 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in grouping 33.20

NOTE The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves the recycling of materials to produce new products. These are usually brand new products. However, defining what constitutes a new product can be somewhat subjective.

Processing includes the following activities involved in production and defined in this classifier:

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.

They include:

• - physical and / or chemical treatment of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for determining production (see below "waste treatment")
• - processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20
• - milk pasteurization and bottling, see 10.51
• - leather dressing, see 15.11
• - sawing and planing of wood; wood impregnation, see 16.10
• - printing and related activities, see 18.1
• - retreading tires, see 22.11
• - manufacture of ready-to-use concrete mixtures, see 23.63
• - electroplating, metallization and heat treatment of metal, see 25.61
• - mechanical equipment for repairs or bulkheads (e.g. motor vehicles), see 29.10
• - logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);
• - modification of agricultural products classified in section A;
• - preparation of food for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars);
• - beneficiation of ore and other minerals classified in section B (MINING OF MINERAL RESOURCES);
• - construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);
• - Activities to break down large batches of goods into small groups and the secondary marketing of smaller batches, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;
• - sorting of solid waste;
• - mixing paints according to the customer's order;
• - metal cutting on customer's request;
• - explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)

This section includes:

Physical and / or chemical treatment of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for determining production (see below "waste recycling")

Materials, substances or converted components are raw materials, i.e. products of agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. Significant periodic changes, upgrades, or transformations of products are considered to be manufacturing.

Manufactured products may be ready-to-consume or may be semi-finished for further processing. For example, a purified aluminum product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in the required structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified under the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the manufacture of specialized components and accessories by casting / molding or stamping of plastic materials includes Chapter 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of complete structures from constituent components, manufactured in-house or purchased. Waste processing, i.e. Waste recycling for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in grouping 95 (repair of computers, personal and household items), at the same time, car repairs are described in grouping 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33. twenty

NOTE The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves the recycling of materials to produce new products. These are usually brand new products. However, defining what constitutes a new product can be somewhat subjective.

Recycling implies the following activities involved in production and defined in this classifier:

Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;

Milk pasteurization and bottling, see 10.51;

Leather dressing, see 15.11;

Sawmilling and planing of wood; wood impregnation, see 16.10

Printing and related activities, see 18.1;

Retreading tires, see 22.11;

Manufacture of ready-to-use concrete mixtures, see 23.63;

Electroplating, metallization and heat treatment of metal, see 25.61

Mechanical equipment for repairs or bulkheads (e.g. motor vehicles), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.

They include:

Logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);

Modification of agricultural products classified in section A;

Preparation of food for immediate consumption on premises, classified in division 56 (activities of catering establishments and bars);

Beneficiation of ores and other minerals classified in section B (MINING OF MINERAL RESOURCES);

Construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);

Activities of breaking up large batches of goods into small groups and the secondary marketing of smaller batches, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

Sorting solid waste;

Mixing paints according to the customer's order;

Metal cutting on customer's request;

Explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)

We talked about the new OKVED 2 in 2017, the purposes of its use and the structure of the codes of economic activities in our consultation. We will tell you about the table of correspondence between OKVED and OKVED2 in this material.

Ratio of OKVED 1 and OKVED 2

Comparison of OKVED and OKVED2 allows us to conclude that significant changes have taken place in the new classifier. Not only have many grouping codes changed, but the names of classes, subclasses, groups, subgroups and types of economic activities have also changed.

The correspondence of the OKVED and OKVED2 codes can be demonstrated by presenting a comparison table between OKVED and OKVED2 in the context of some classes of economic activity, i.e., the first two characters of the OKVED code:

OKVED and OKVED 2: correspondence table

A more detailed comparison of OKVED 1 and OKVED 2 can be made on the basis of special transition keys developed by the Ministry of Economic Development of the Russian Federation and posted on the official website of the Ministry in the section “All-Russian Classifiers Assigned to the Ministry of Economic Development of Russia”.

These transition keys are a table in which each code according to OKVED 1 is compared with the code in the new classifier according to OKVED 2.

You can see that according to OKVED 2, the compliance of OKVED 1 is not always 1: 1, that is, sometimes several codes in the new OKVED 2 correspond to the code according to the old classifier. For example, the following classes correspond to the provision of other types of services (code 74 according to OKVED 1) types of economic activity according to OKVED 2:

• 69 "Activities in the field of law and accounting";
• 70 “Activities of head offices; consulting on management issues ";
• 71 “Activities in the field of architecture and engineering and technical design; technical testing, research and analysis ";
• 73 "Advertising activities and market research".

When using the table of correspondence between OKVED and OKVED2, the transition from old codes to new ones does not present any particular difficulties. Moreover, such a transition according to the OKVED codes contained in the Unified State Register of Legal Entities and USRIP was carried out by the tax department automatically and independently, without involving taxpayers.

If you want to check the correctness of the transfer to the new OKVED 2, and also, if necessary, establish a correspondence between OKVED1 and OKVED2, you can refer to the OKVED 1 to OKVED 2 converter, which will be given below.

The table of correspondence between OKVED and OKVED2 codes in Excel format was developed by the Ministry of Economic Development and is the very transitional keys mentioned above.

In the transition table from OKVED to OKVED2, the codes and the name of the grouping according to OKVED1 are presented on the left side, and the corresponding codes and the name according to OKVED2 are on the right side.

You can download a comparison table between OKVED and OKVED2 in Excel format.

Each entrepreneur, when registering an individual entrepreneur or a legal entity, is faced with such a concept as OKVED codes. In our today's publication, we will consider this concept, bring to the attention of the reader the OKVED codes of 2019 with a decryption by type of activity, talk about what changes have occurred in this area, and propose an algorithm for self-selection of codes of economic activity.

By order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014 No. 14-st, the All-Russian Classifier of Economic Activities (OKVED 2) OK 029-2014 (NACE rev. 2) was adopted. OKVED is a list of codes related to a certain type of activity in the field of trade, provision of services, production, extraction of natural resources, etc.

From 01/07/2016, the former OKVED ceased to be effective, giving way to the new classifier OKVED 2014 (OK 029-2014), which Rosstandart approved by its order No. 14-ST on 31.01.2014. But at that time, until December 31, 2015, the OKVED classifier of 2001 was in force. All individuals who registered individual entrepreneurs and legal entities before 07/11/2016 must choose from this directory.

When registering an individual entrepreneur or a legal entity from 07/11/2016, it is necessary to use OKVED 2... You can download OKVED 2019 codes with decoding by type of activity at this link:

The introduction of the new OKVED directory is dictated by the fact that business development goes beyond the types of activities indicated in the previous directory. The new OKVED 2 gives more accurate and capacious names for the types of entrepreneurial activity.

What should an individual entrepreneur do with OKVED from the old directory?

Tax services will independently recode your OKVED codes specified during the registration of an individual entrepreneur or when making changes. Further, organizations and individual entrepreneurs will only have to request an extract from the Unified State Register of Legal Entities (for legal entities) or from the USRIP (for individual entrepreneurs). The extracts will already contain codes in accordance with the OKVED reference book OK 029-2014 (NACE rev. 2).

You will need to check the compliance of the new codes with the economic activities carried out.

How to determine the OKVED code for your activities in 2019?

If you want to independently determine which OKVED code from the new OKVED reference book OK 029-2014 (NACE rev. 2) corresponds to your previous code, you need to go to the website of the Ministry of Economic Development of the Russian Federation using this link.

Then go to the "activity" section, select the subsection "All-Russian classifiers assigned to the Ministry of Economic Development of Russia", and at the bottom of the page you will see the transition keys.

Another option to find out the new OKVED code is to order an extract from the USRIP through the FTS website. The statement received will indicate the new OKVED codes of 2019. This option has become relevant since January 2017.

What is the OKVED classifier for?

OKVED codes solve the following tasks:

• simplify the classification of activities and encode data about them;
• allow you to collect and structure for further analysis statistical information on each type of entrepreneurial activity;
• allow you to determine the possibility of an individual entrepreneur or legal entity working in a particular tax regime, to identify the need for them to obtain additional permits, pay various fees.

The 2019 OKVED classifier consists of sections divided into classes containing detailed explanations of each type of activity
Sections have alphabetic codes of the Latin alphabet. Classifier entries can include explanations: what section is grouping - activity, what is included and what is not included.

The OKVED classifier for 2019 contains records of all groupings of types of economic activity, presented hierarchically. To identify groupings, each classifier record has a code designation consisting of numbers (from two to six) with a sequential coding method. Dots are placed between the second and third, between the fourth and fifth digits, indicating the nesting levels and added to ensure consistency with code entries.

The structure of the classifier looks like this:

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

Obtaining OKVED codes

An individual entrepreneur or legal entity independently chooses the appropriate OKVED code from the classifier during the state registration process. The number of codes is not limited. Moreover, at any point in further activities, you can add new codes.

In the process of registering a legal entity or individual entrepreneur, it is necessary to indicate the type of activity indicated by at least 4 code characters. That is, it is allowed to specify only a group of activities. Specifying only a class or subclass of activities is not allowed.

In the event of a change in the type of activity, it is necessary to change the OKVED codes. To do this, you must submit an application to the Federal Tax Service. We hope that the information and codes of OKVED 2019 presented on this page with decoding by type of activity will be useful to you.

The material has been edited in accordance with the changes in legislation, current as of 02.12.2019

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