Retail trade okved with decryption official. Accounting info

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem to the applicant a real stumbling block. Some professional registrars even indicate such a service on a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with the selection of codes still arise, then you can get a free consultation on OKVED, but for the sake of completeness, including familiarization with the risks associated with the choice of codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information designed to inform state bodies what exactly a new business entity plans to do. The codes are indicated according to a special document - the All-Russian Classifier of Economic Activities, which gave the name to the abbreviation "OKVED".

In 2019, only one edition of the classifier is in force - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE revision 2)). The classifiers of the OKVED-1 editions (another name OKVED-2001 or OK 029-2001 (NACE rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) have become invalid since January 1, 2017.

If the applicant enters the codes of the wrong Classifier in the application, he will receive a refusal to register, so be careful! Those who will fill out an application using our service do not need to worry, we have carried out a timely replacement of OKVED-1 with OKVED-2. The documents will be filled in correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing, we have given a full list of them in the article.

Structure of OKVED

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letter designations from A to U. This is how the structure of the OKVED 2 sections looks like:

Sections of OKVED:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• Section D. Supply of electricity, gas and steam; air conditioning
• Section E. Water Supply; water disposal, organization of waste collection and disposal, activities to eliminate pollution
• Section G. Wholesale and retail trade; repair of motor vehicles and motorcycles
• Section I. Activities of hotels and catering establishments
• Section L. Real estate activities
• Section M. Professional, scientific and technical activities
• Section N. Administrative activities and related ancillary services
• Section O. Public Administration and Military Security; social Security
• Section Q. Activities in the field of health and social services
• Section R. Activities in the field of culture, sports, leisure and entertainment
• Section T. Activities of households as employers; undifferentiated activities of private households for the production of goods and services for their own consumption
• Section U. Activities of extraterritorial organizations and bodies

The letter names of sections are not used in the formation of OKVED codes. The classification of the code occurs within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**. * - subclass;

**.** - group;

**. **. * - subgroup;

**.**.** - view.

Let's give an example of OKVED code 2 from section A "Agriculture, forestry, hunting, fishing and fish farming":

• Class 01 - Crop and livestock production, hunting and related services in these areas;
• Subclass 01.1 - Growing of annual crops;
• Group 01.13 - Growing vegetables, melons, root and tuber crops, mushrooms and truffles;
• Subgroup 01.13.3 - Growing of table root and tuber crops with a high starch or inulin content;
• View 01.13.31- Growing potatoes.

Such detailed code detailing (up to six digits inclusive) is not required for indication in the application. It is enough to prescribe the OKVED code within 4 digits, that is, only up to the group of the type of activity. If you have specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types will automatically fall into it, so it is not necessary to indicate them separately or to supplement them later.

Example:

• Group 01.13 "Growing vegetables, melons, root and tuber crops, mushrooms and truffles" includes:
• 01.13.1: Growing vegetables;
• 01.13.2: Cultivation of melons and gourds;
• 01.13.3: Growing table root and tuber crops with a high starch or inulin content;
• 01.13.4: Growing of vegetable seeds, with the exception of sugar beet seeds;
• 01.13.5: Growing of sugar beet and sugar beet seeds;
• 01.13.6: Growing of mushrooms and truffles;
• 01.13.9: Growing vegetables not included in other categories.

If you specified the OKVED code 01.13, then, for example, growing vegetables and growing mushrooms and truffles are included in this group, so it is not necessary to indicate them separately as 01.13.1 and 01.13.6, it is enough to limit yourself to code 01.13.

Examples of selection of OKVED codes depending on the chosen field of activity

The applicant's idea of ​​the proposed activity codes does not always coincide with the logic of the structure of the OKVED classifier. For example, it is understandable when it comes to activities related to renting out apartments and offices. The following OKVED codes are suitable here:

• 68.20 Renting and operating of own or leased real estate
• 68.20.1 Renting and operating of own or leased residential real estate
• 68.20.2 Renting and operating of own or leased non-residential real estate

Also, quite logically, the types of activities related to trade or the provision of taxi services are lined up. But, for example, a designer associated with Internet advertising can work under the following OKVED codes:

• 18.12 Other printing activities
• 74.20 Photographic activities
• 62.09 Activities related to the use of computers and information technology, other
• 73.11 Activities of advertising agencies
• 73.12 Representation in the media
• 90.03 Activities in the field of artistic creation
• 90.01 Performing arts activities
• 62.01 Computer software development

How many OKVED codes can be specified in the application?

As much as you like, it is not forbidden to enter at least the entire classifier into the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, you can enter 57 codes, but there may be several such sheets, in this case the main type of activity is entered only once, on the first sheet.

Please note that if the OKVED code you have chosen relates to the field of education, upbringing and development of children, medical support, social protection and social services, youth sports, as well as culture and art with the participation of minors, then a certificate of registration will need to be attached to the registration application. no criminal record (clause 1 (j) of Article 22.1 of Law No. 129-FZ). The document is submitted at an interdepartmental request, but in order not to delay the registration process, it is possible, having previously specified such a possibility in the registering inspectorate, request a certificate in advance.

The law stipulates this requirement only for individuals (that is, individual entrepreneurs), and when registering an LLC, such a certificate is not required.

Responsibility for conducting activities other than OKVED

As such, responsibility for activities other than OKVED is not provided. Both judicial practice and letters from the Ministry of Finance confirm that an entrepreneur is not subject to responsibility for activities that are not specified in the Unified State Register of Legal Entities or the Unified State Register of Legal Entities or the Unified State Register of Legal Entities.

At the same time, if you carry out activities under the OKVED code that is not registered or entered later, you may be held administratively liable in the amount up to 5,000 rubles under Art. 14.25 of the Administrative Code of the Russian Federation for "... failure to submit, or untimely submission, or submission of false information about a legal entity or an individual entrepreneur." OKVED codes include Art. 5 (5) of Law No. 129-FZ of 08.08.01, so you will have to hurry to make changes within three days after the start of activities under the new code.

The main type of activity according to OKVED

And here you have to be careful. The fact is that the accrual of contributions for employees for insurance against industrial accidents and occupational diseases occurs in accordance with the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the rate of insurance premiums.

By April 15 of the year following the reporting year, employers must submit to the FSS documents confirming the main type of activity, in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 of January 31, 2006. Organizations submit such confirmation annually, and individual entrepreneurs - employers only if they have changed their main activity. The main one is considered the type of activity, the income from which is higher in comparison with the income from other activities for the last year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities specified by the insured, it is here that the OKVED codes are excessively indicated and may turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, they are also preferential, tax regimes (STS, UTII, ESHN, PSN) have restrictions on the type of activity, if you intend to engage in certain types of activities, and at the same time choose a regime in which such activities are not provided, then there is a conflict of interest ... It will be necessary to change either the tax regime or the desired OKVED. In order not to get into a similar situation, we recommend that you consult with experts in advance on the choice of a suitable taxation system.

For organizations, the procedure for notification of changes in OKVED codes will depend on whether the relevant activities are indicated in the Charter. Please note that if the list of activities contains an indication of "... other activities not prohibited by law" (or something similar), then there is no need to amend the Charter. Changes in OKVED codes without changing the Charter are reported.

If the new codes do not even come close to the types of activity already specified in the Charter (for example, production is indicated, and you decided to engage in trade), and phrases about other types of activity that do not contradict the law are not spelled out in it, then they will be used In this case, it will be necessary pay also a state duty in the amount of 800 rubles.

A brief minimum you need to know about OKVED

1. OKVED codes are a statistical designation of the code of the types of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
2. At least one activity code must be indicated in the application, the maximum number of OKVED codes is theoretically unlimited.
3. It makes no sense to indicate in the application as many codes as possible (just in case), since when registering an individual entrepreneur, there may be those among them, for the maintenance of which it is necessary, in addition to the usual package of documents, to present a certificate of no criminal record.
4. If you have chosen a special tax regime, then when choosing OKVED codes, you must take into account the restrictions on the types of activities in this regime.
5. If there are employees, the main type of activity must be confirmed in the FSS before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because the rates of insurance premiums for employees depend on it.
6. Responsibility for activities other than the specified OKVED codes is not provided, but an administrative fine of up to 5 thousand rubles may be imposed for an untimely (within three days) message about changing the codes.
7. If you or your counterparty do not have the appropriate OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.

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The state establishes the right to entrepreneurial and other economic activity in Article 34 of the Constitution of the Russian Federation. Citizens and organizations independently choose the direction of entrepreneurial activity. In the registration form, with the help of codes, the main, additional and other types of activities are indicated.

OKVED: what it contains and where it is applied

OKVED (All-Russian Classifier of Economic Activities) contains code designations for areas of the economy. In 2018, OK 029–2014, or OKVED 2, is in effect. In the classifier, areas of the economy, such as manufacturing, agriculture, construction, real estate and others, are represented by codes. The coding is adopted in statistics to reflect information about each economic unit and is used for management purposes.

A business representative, indicating the branches of the economy in the registration form, becomes a participant in the process of systematizing and collecting information by classes and codes.

The class is characterized by common features, and the grouping by classes is based on a single methodological approach. The classification allows:

• collect statistical indicators for each business representative;
• to provide indicators for economic sectors and tax regimes;
• summarize information at the state level and by region.

Video: in simple words about classification

Systematization of businesses by codes and classes

The classifier contains 21 sections. Each section corresponds to a type of economy. Each type is divided into classes.

Table: sections of OKVED 2

The entries in the classifier are marked with codes with decoding. The decoding of the codes is aimed at ensuring that each user of OKVED 2 understands among the areas of the economy and accurately indicates the code of his business. The number of digits determines the structural affiliation and specifics of the business. For example, the main activity 68.20 “Lease and management of own or leased real estate” belongs to subclass 68.2 “Lease and management of own or leased real estate”. Subclass 68.2 is included in class 68 "Operations with real estate". Group 68.20 includes codes:

• 68.20.1 lease and management of own or leased residential real estate;
• 68.20.2 lease and management of own or leased non-residential real estate.

The designation of the code structure is given in the table.

Table: code designations OKVED 2

Detailing OKVED 2

Compared to the OKVED 2001, the OKVED 2 classifier contains more sections and nuances of division by type and class. The decoding of the codes takes into account the current spheres of the economy and reflects the specifics of entrepreneurial activity. For example, if an entrepreneur indicates the code 68.20.1, then we are talking about renting residential real estate.

In the registration form, it is enough to indicate a code of four characters XX.XX without decoding.

Information about codes according to the All-Russian classifier of types of economic activities

Codes with decoding using the example of section L of OKVED 2 are presented in the photo gallery.

Photo gallery: OKVED 2, section L "Activities on operations with real estate"

Purchase and sale of own real estate lease and management of own or leased real estate activities of real estate agencies for a fee or on a contractual basis Real estate management for a fee or on a contractual basis

Sections of OKVED 2 with codes and decoding can be found.

Licenses, taxes and OKVED

A formal approach to specifying codes leads to difficulties in the preparation of permits.

For example, the main code 47.73 is recorded in the registration form. Retail sale of medicines in specialized stores (pharmacies). A decision is made to obtain a license for the production of medicines. Production of medicines, code OKVED 21.20, refers to licensed activities (Federal Law No. 99-FZ dated May 4, 2011). The licensing authority will refuse the license in the absence of code 21.20.

Entrepreneurs enjoy tax preferences according to the main OKVED code.

Entrepreneurs on the simplified taxation system (STS) are set at a zero rate by decision of the local authorities if the OKVED codes correspond to the production, social, scientific spheres (Article 346.20 of the Tax Code of the Russian Federation).

How the codes and the choice of taxation regime are connected can be seen in an example.

The entrepreneur plans to sell books. The code 47.61 is provided for trading books in the store. The code for selling books over the Internet is 47.91. The sale of books on the Internet is carried out on the USN. It is allowed to trade books in the store under the STS and UTII (Unified Imputed Income Tax).

Table: tax regime and OKVED code

Compulsory social insurance and OKVED

Insurance premium rates depend on the main OKVED code specified during registration. The insurance fund determines the risk class and the amount of the premium by the code.

For example, retail trade via the Internet, code 47.91, belongs to the first risk class, the rate is 0.2%. Mining and processing of coal and anthracite, code 05.10, belongs to class 32, rate 8.1%.

For organizations and entrepreneurs on the simplified tax system with an income of up to 79 million rubles, for which the code of the main activity according to OKVED refers to the social sphere and production, in 2018 an insurance premium rate of 20% is applied. This applies in particular to entrepreneurs engaged in:

• food production - OKVED 10 (10.1–10.9);
• production of clothing - OKVED 14 (14.1-14.3);
• repair of machinery and equipment - OKVED 33 (33.1–33.2);
• fitness activities ("activities of fitness centers") - OKVED 93.13, etc.

According to clause 6 of article 427 of the Tax Code of the Russian Federation, the type of economic activity is recognized as the main type of economic activity, provided that the share of income from the sale of products and services rendered on it is at least 70% in the total volume of income.

You can find out if your type of activity is “preferential”.

Table: rates of insurance premiums for individual entrepreneurs on the simplified tax system

OKVED 2: order of entry into force and replacement of codes

In 2018, OKVED 2, or classifier OK 029–2014, is in force.

It was planned that OK 029–2014 would be applied from 01.01.2015. But the tax authorities were not technically prepared for the transition to OK 029–2014. The entry into force was postponed to 01.01.2016, and then to 01.01.2017 the Ministry of Justice of the Russian Federation on June 16, 2016 registered the order of the Federal Tax Service regarding the transition to OKVED 2. OKVED 2 entered into force on 11.07.2016.

FTS order was registered with the Ministry of Justice of the Russian Federation on June 16, 2016

OKVED 2 replaced the 2001 classifier. Entrepreneurs and organizations registered before 11.07.2016 do not need to contact the tax office to replace the codes. Tax authorities will independently transfer all business entities to OKVED 2.

OKVED 2 is used for individual entrepreneurs and organizations. The business registration procedure begins with the formulation of the type of activity. An accurate indication of the directions of entrepreneurship according to OKVED 2 allows you to receive state support in the field of small business, reduce the burden of payments to the treasury, and issue the necessary licenses.

• 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, upgrades, or transformations of products are considered to be manufacturing.

Manufactured products may be ready for consumption or may be a semi-finished product 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.

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

All-Russian Classifier of Economic Activities - regulations, in which the lines of business and the codes assigned to them are spelled out. We need this document to simplify the identification of entrepreneurial work and improve the relationship between businessmen and state control services.

Regulatory regulation

By means of OKVED codes, reflection of activities that the company or individual entrepreneur is engaged in. When opening each new direction, a new code enters the state register by submitting an application to the tax service.

In it, you must specify a code parameter of at least four characters.

Otherwise, a gross error will arise, and the applicant will be forced to re-submit the papers. Valid codes are displayed in following documents:

• declarations;
• reporting;
• settlement papers;
• statistical summaries.

OKVED is a document that received approval under the Rosstandart Order No. 14-st of 01/31/2014. The document plays an important role, since with its participation the rates are set on injuries, accidents during the production process, and occupational diseases. The basic type of activity requires regular (annual) confirmation within the walls of the Federal Tax Service. This is the direction that was announced by the entrepreneur in the process of passing the registration procedure.

You should be guided by the code parameters if you want to receive tax benefits. For example, regional legislation regulates codes within which entrepreneurs have the right to count on tax holidays. If you get into this list, the individual entrepreneur has the right not to pay contributions for the simplified taxation system and the PSN for two tax periods from the moment of registration.

Description and significance

The document was developed by the Ministry of Economy and Development and is directly related to the standardization system. Through rational and well-thought-out codes, difficulties in organizing, classifying and encrypting any type of event can be prevented. It is also much easier to form LNA and regulate economic work.

An economic entity is allowed to carry out both one and several types of activities... The basic direction is the main part of the GVA of a legal entity or individual entrepreneur. A minor group is any other line of commercial work.

Based on extracts, organization of accounting and identification of entrepreneurs... In this case, the first declared code always acts as the main unit of identification.

Main activities and sections

The OKVED classifier, which will be used in 2019, includes Section 21... Each of them has a direct correspondence to a specific industry. For example, it can be trading, catering, agriculture, construction. The sections include 99 subsections, including the names of areas of activity and their code correspondence. By decryption, you can make following entries:

• XX - class of work;
• X - activity subclass;
• XX.XX - group to which the direction belongs;
• XX.X - subgroup;
• XX.XX.XX is a full-fledged type of commercial work.

To 100% determine the appropriate code entry, you should select a section related to the field of activity. After that, you need to define a specific class and find a suitable direction of work in it.

Features of decoding directions

To find out which code corresponds to a particular area of ​​activity, it is necessary to study the structural part of the OKVED and understand the decoding.

Competent indication of OKVED code values ​​is the key to successful business activities and the absence of problems with current legislation.

Need to use

The main regulation prescribing the need to use this document is Order of the Federal Tax Service of the Russian Federation No.CHD-6-6 / [email protected]... As for the explanations of the Federal Tax Service regarding the application of OKVED, the tax service reports the following: OKVED was introduced to simplify the relationship between entrepreneurs and controlling structures.

This classifier is used in the process of organizing the solution of the following tasks and points:

• classification of activities;
• coding of certain types of work being performed;
• determination of the basic focus;
• formation and execution of regulations related to state regulation;
• implementation of statistical observation;
• preparation of statistical information;
• data encoding within all kinds of information resources and systems;
• meeting the specific needs of government bodies and structures.

As you can see, rationally chosen code helps to solve a large number of problems and prevents misunderstandings between the parties during the verification process... From a competent definition of OKVED depends many factors:

• the entrepreneur's expenses for replenishing the state treasury in the form of payments;
• the rate of contribution for injuries required to be paid to the FSS service;
• the level of relationships with tax services and banking structures;
• type of taxation, as well as the regime that can be used in the process of mutual settlements with the state.

In the Russian Federation, there are prohibited areas of activity for individual entrepreneurs. This is economic, defense work, as well as financing. This also includes all forms of entrepreneurship that involve causing colossal harm to the life and health of others. For example, the sale of military products, drugs, explosives, etc. If there are any discrepancies in the papers, and the code is incorrect, this may raise suspicions from the tax authorities, which will entail a large amount of a fine.

Thus, the OKVED code designation is basic and assumes the absence of problems with the state. The correct choice and indication of the code is the key to honest and conscientious relations with the government side. At the same time, ignoring legal requirements presupposes incurring administrative, civil and criminal liability within the framework of the relevant codes of the Russian Federation.

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 specified in the previous directory. The new OKVED 2 gives more precise 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 resulting statement 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 on 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 activities, 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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