OKVED codes for individual entrepreneurs. What are OKVED codes? Why is it so important to specify the correct activities?

One of the main changes this summer was the entry into force of new ones (OK 029-2014 (NACE Rev. 2), which were prepared back in 2014. In connection with this, apply from 07/11/2016 for state registration of a company or individual entrepreneur you only need the new OKVED 2016 with decoding, and (OK 029-2001 (NACE Rev. 1)) no longer needs to be used. For the previous codes, a transition period has also been established, which will last until the beginning of 2017. The innovations were approved by the corresponding order of the Federal Tax Service, so be careful , and choose the type of activity to create a new business according to the new OKVED 2016. We will tell you about the main points regarding updating the all-Russian classifier of types of activities in our article.

Why are OKVED codes needed?

When creating a new business unit, you must decide on the business activity that you plan to conduct. At the same time, you can choose several of these types at once, including necessarily the main one, as well as additional ones, for example: provision of services, catering, trade (retail and wholesale), rental of real estate, production of goods, materials, etc. It is important in this case remember that some types of economic activities require special education. licenses or permits, as well as compliance with certain conditions, for example, for lending, auditing, pharmaceutical production and many others.

You can directly search for the new OKVED 2016 with decoding on a special service on our website.

What has changed in OKVED 2016

The new OKVED 2016, when compared with the previously valid edition of the classifier, you can see that quite significant changes have been made: the number of sections of activities has increased (it was from A to Q, and now from A to U), many sections have changed names, and types activities have changed codes, etc.

Since a transition period is provided for old codes until the beginning of 2017, a special key has been developed for this by the Ministry of Economy. development. This will help you find from the previous code or type of activity the code that is new if it has changed.

Do I need to change old OKVED codes?

As we have already written, now under the state. registration, it is necessary to indicate the new OKVED 2016, but the question arises what to do for those companies that already exist, because they have the old OKVED indicated. The Federal Tax Service has already spoken out about this situation and promised to bring the already entered codes into compliance with the new OKVED 2016.

Where are OKVED 2016 indicated?

Direct entry of the type of activity according to OKVED is mandatory in the application for registration of a new business, as well as in the Charter (for legal entities). So, in particular, for organizations an application in the form is used No. Р11001, codes are entered on sheet “I”.

As for individual entrepreneurs, in the application in the form No. Р21001 OKVED 2016 codes are recorded on the corresponding sheet “A”.

In both cases, you must first indicate the main activity and its code, and in the next section additional (or several types at once).

According to the current procedure, you can indicate the OKVED code of at least four digits before starting the subgroup of the type of activity. There are two methods for entering codes: general and specific. Generalized is when you indicate four-digit codes and several at once in the application and/or Charter, so as not to make changes in the future. The specific method is that you introduce one type of specific activity when you are clearly sure that you will only do it. A more convenient method, of course, is a generalized one, since with it a company or individual entrepreneur can have more household options. activities. With a specific method, especially if you specify more than 4 digits of the code, there is a greater likelihood that you will have to make changes, even with a small change in activities.

Select new codes for your business on our website.

After the company is officially created, during its existence, it may want to change or add activities, and for this it will need to make changes. Consequently, changes are also made using an approved application, as well as in the Articles of Association, if necessary for a legal entity. persons

Please note that from the moment the new OKVED codes (NACE Rev. 2) came into effect, indicate the old ones with the state. registration is not possible, but if these requirements are not met, the government agency may refuse to register, for example, an LLC.

OKVED 2016 codes with interpretation for individual entrepreneurs contained in several classifiers at once. Which of them should an individual entrepreneur use when registering? What codes are established for the most popular types of economic activities in the Russian Federation?

It can be noted that OK 029-2007 is used by structures carrying out statistical monitoring of various types of activities in order to monitor economic processes, as well as compare statistical data with international indicators. For individual entrepreneurs, in general, there is no need to use the corresponding OKVED.

Which OKVED codes for individual entrepreneurs can be considered the most popular in 2016? We can try to determine them based on the most popular types of commercial activities in the Russian Federation.

There are a large number of expert assessments and opinions regarding which areas of business are the most common in Russia. But for the sake of objectivity, we can try to turn to some official statistics.

Thus, information generated by the Federal Tax Service of the Russian Federation in the form of reports in Form 1-NOM, reflecting tax revenues to the consolidated budget, may be useful for us. This form records the volume of taxes received from payers classified according to various types of activities.

OKVED list for individual entrepreneurs (2016): the most popular types of activities

If you use the report in form 1-NOM published on the Federal Tax Service website, which reflects data as of 01/01/2016, you can find that the top 10 in terms of the volume of taxes transferred to the consolidated budget of the Russian Federation includes the following permitted (fully or partially) for individual entrepreneurs types of activities:

• oil and associated gas production (enterprises in this area paid taxes in the amount of RUB 3,020,599,908);
• real estate transactions (RUB 1,493,563,508);
• wholesale trade (RUB 938,800,158);
• construction (RUB 601,090,491);
• food production (RUB 530,416,854);
• production of tobacco products (RUB 475,181,420);
• financial intermediation (RUB 453,670,200);
• retail trade (RUB 407,857,849);
• provision of services using land transport (RUB 339,008,047);
• metallurgical production (RUB 240,199,780).

Popular types of activities: data from the Bank of Russia

It is noteworthy that the types of activities that, based on Federal Tax Service data, are engaged in by the most active taxpayers of the Russian Federation, generally correlate with indicators of the dynamics of lending to various business areas, determined by the Bank of Russia.

Thus, according to the latest data from the Central Bank of the Russian Federation, also presented on the organization’s website, as of the beginning of March 2016, the most active borrowers are companies operating in the oil production, food industry, trade, metallurgy, construction, transport, and real estate segments.

Lending to manufacturing industries is extremely active: this sector leads the list of borrowers according to the Central Bank of the Russian Federation.

The largest segments of economic activity and OKVED 2016 for individual entrepreneurs: groups of codes and their decoding

The following OKVED codes will most closely correspond to the popular types of individual entrepreneur activities noted above:

• 11.10 (this code corresponds to the production of crude oil and natural gas);
• 70.11, 70.12, 70.31, 70.32 (codes correspond to the main types of real estate transactions - purchase and sale, rental, management);
• 50.10, 50.30, 50.40, 51.11-51.19, 51.21-51.25, 51.31-51.39, 51.41-51.47, 51.51-51.57, 51.61-51.66, 51.70 (codes correspond to most types of wholesale trade);
• 45.11, 45.21-45.25, 45.31-45.34, 45.41-45.45 (codes correspond to most types of construction activities);
• 15.11-15.13, 15.41-15.43, 15.61, 15.62, 15.71, 15.72, 15.81-15.89, 15.91-15.98 (codes correspond to the production of main types of food products);
• 16.00 (code corresponds to the release of tobacco products);
• 65.12, 65.23 (codes correspond to the types of financial intermediation allowed for individual entrepreneurs);
• 50.10, 50.30, 50.40, 50.50, 52.11, 52.12, 52.21-52.27, 52.31-52.33, 52.41-52.48, 52.50, 52.61, 52.62, 52.63, 52.71-52.74 (codes suitable for most types of retail);
• 60.21-60.24, 63.11, 63.12, 63.21, 63.30, 63.40 (codes correspond to services using land transport, the provision of which as a type of activity is most accessible to individual entrepreneurs).
• 19.10-19.30, 20.10-20.40, 21.11, 21.12, 21.21-21.25, 22.11-22.15, 22.21-22.25, 22.31-22.33, 23.10-23.30, 24.11-24.17, 24.20 , 24.30, 24.41, 24.42, 24.51, 24.52, 24.61- 24.66, 24.70, 25.11-25.13, 25.21-25.24, 26.11-26.15, 26.21-26.26, 26.30, 26.40, 26.51-26.53, 26.61-26.66, 26.70, 26.81, 26. 82, 27.11-27.17, 27.21-27.22, 27.31-27.35, 27.41-27.45, 27.51-27.54, 28.11-28.12, 28.21, 28.22, 28.30, 28.40, 28.51, 28.52, 28.61-28.63, 28.71-28.75, 29.11-29.14, 29. 21-29.24, 29.31, 29.32, 29.40, 29.51-29.56, 29.60, 29.71, 29.72, 30.01, 30.02, 31.10-31.50, 31.61, 31.62, 32.10-32.30, 33.10-33.50, 34.10-34.30, 35.11, 35.12, 35.20, 3 5.30, 35.50, 36.11-36.15, 36.21-36.22, 36.30- 36.50, 36.61-36.63 (these codes correspond to various types of production that can be opened by individual entrepreneurs).

Please note that in the case of state registration of individual entrepreneurs, in general, it is enough to indicate the 4-digit OKVED code. In fact, they are listed in this format.

Decoding OKVED codes in registration form R21001 is not required. The entrepreneur designates the type of activity according to OKVED only in numbers.

In some cases, it becomes necessary to replace the OKVED code initially selected by the individual entrepreneur during registration, or to supplement it with other codes. Let's study how this problem is solved.

How to change (add to the list) OKVED IP in 2016 in the tax service?

In accordance with paragraph 5 of Art. 5 of the Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated August 8, 2001 No. 129-FZ, entrepreneurs are obliged, when changing the type of activity (or the emergence of new ones), to inform the state about this by entering updated or additional OKVED codes into the Unified State Register of Individual Entrepreneurs.

An individual entrepreneur must inform the Federal Tax Service about changes in OKVED within 3 days from the moment he begins an activity that differs from the one that corresponds to the OKVED codes available in the Unified State Register of Entrepreneurs for this entrepreneur. If this obligation of the individual entrepreneur is not fulfilled on time, in accordance with clause 3 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, tax authorities can issue a fine of 5,000 rubles to an entrepreneur; if not fulfilled in principle - a fine in accordance with clause 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation can amount to 10,000 rubles.

Particular attention should be paid to Moscow entrepreneurs who, having indicated the OKVED codes corresponding to retail trade during registration, did not actually begin to engage in it. If an individual entrepreneur in Moscow (in the future, perhaps also in St. Petersburg and Sevastopol, but so far the necessary regulations have not been adopted there) is engaged in trade using taxable infrastructure (pavilions, kiosks, trays, etc.), then he must inform about this Federal Tax Service. And if he does not do this (since de facto he is not engaged in such a business), inspection specialists may suspect him of concealing taxable activities and arrange an audit.

Therefore, an individual entrepreneur who initially planned to engage in trade in Moscow, but changed his mind about doing so, should promptly cancel the “trade” OKVED codes.

In order to change, cancel OKVED codes or supplement them with new ones, an entrepreneur needs:

• prepare a passport (with it, in the presence of the receiving inspector, you will need to put a personal signature on the documents);
• fill out an application drawn up according to form P24001, which is approved, like registration forms, by order No. ММВ-7-6/25;
• prepare the original and a copy of the TIN certificate, as well as state registration as an individual entrepreneur;
• take the marked documents according to the list above within 3 days to the territorial branch of the Federal Tax Service at the place of registration.

It is advisable to print out form P24001 in 2 copies (or photocopy the completed document) and ask the Federal Tax Service employee to put a stamp on the copy confirming receipt of the application - along with a receipt for receipt of the documents.

Results

When registering with the Federal Tax Service, Russian entrepreneurs must indicate the OKVED code in relation to the type of business. In 2016, for this you need to use the OK 029-2001 list. The most popular types of business activities in the Russian Federation can be determined based on official statistics reflecting the payment of taxes by industry or based on indicators of the dynamics of lending to enterprises in various sectors of the economy.

Read more about the use of OKVED codes by Russian companies in the articles:

Since July 11, 2016, a new classifier of types of economic activity has been used. Our lawyers have written an article for you about how to choose the right type of activity in the light of the new rules and how the innovation will affect legal entities and individual entrepreneurs.

Why is it so important to specify the correct activities?

Already this summer, the Federal Tax Service switched ahead of schedule to the new OKVED-OK 029-2014 codes. Now, when changing types of activities, it is necessary to indicate the types of activities that correspond to the new classifier. No other classifiers are recommended.

Many entrepreneurs unreasonably downplay the importance of OKVED codes, while the correct choice of activity codes can significantly affect the entire future business, and such a seemingly trifle can lead to temporary and monetary losses. When planning to apply the simplified tax system or a patent, it is necessary to choose an area of ​​further work that does not contradict the conditions of these tax regimes. Without knowing it, inattentive managers may end up paying the trade tax without expecting such expenses. Or find yourself outside the list of participants in the “tax holiday”, since in this case there is a certain list of activities that provides a “lucky ticket” for a young entrepreneur.

With the help of “Documentologist” you can easily find the required OKVED code in accordance with the new classifier and check whether it is possible to apply a particular tax regime, calculate the amount of the trade fee or see your chances of participating in the “tax holiday”.

What to do if you need to change OKVED?

In the process of entrepreneurial activity, there is often a need to expand your business by adding new types of activities. In this case, you must notify the tax office within three days. It is not recommended to violate the law unless you want to face problems such as a warning or a fine of 5,000 rubles. It would seem that all problems can be solved by filling out a simple application, the form of which can easily be found on the Internet. But believe me, everything is not that simple. The introduction of a new classifier in the summer of 2016 led to the need to carefully check whether a current or outdated form is being used, since changes occurred in forms P11001, P13001, P14001, P21001, P24001. Use only new forms to avoid errors and loss of time due to refusals by tax authorities.

The Internet is replete with links to “new forms P13001 and P1400,” but be careful - in most cases, this is an old publication for which the form was once new, but in this case is no longer suitable. Even “forms P13001 and P1400 for 2016” are already outdated, since the innovations occurred at the end of June and were not taken into account by many electronic resources.

Please note that in the new forms, the words “according to the All-Russian Classifier of Types of Economic Activities OK 029-2001 (NACE Rev. 1)” were replaced by the words “according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2).” “What a trifle,” you say, but the tax office will not agree with you. And why risk getting rejected if you just need to log into your personal account in Document Manager and receive a completed application in a convenient format within a few minutes.

What to do if you do not plan to change OKVED?

For those who do not plan to change activities, the transition to a new classifier will happen almost unnoticeably. The Tax Inspectorate has developed and will apply special transition keys that will automatically replace all existing “old” types of activities of organizations with new ones. After its application, the types of activities according to the new classifier will begin to be displayed in the Unified State Register of Legal Entities for an organization and the Unified State Register of Individual Entrepreneurs for individual entrepreneurs. Thus, the Federal Tax Service plans to replace the old OKVED with new ones, and companies and entrepreneurs will not need to submit any applications to the inspectorate. Tax authorities will enter all new data into the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs on their own.

How to choose OKVED activity codes?

Each type of activity has its own code. In this case, you can have more than one code, but 57 at once - the maximum number. They are selected in the All-Russian Classifier of Types of Economic Activities (OKVED). It is a large list, divided into areas. When submitting an application, the first in the list should be the code for your main area, then all the others, both for current types of activity and for those that you plan to have in the future. You shouldn’t go overboard with the number of codes either, as this can lead to additional costs - an increase in contributions to the Social Insurance Fund.

The OKVED code for an individual entrepreneur is a certain combination of numbers in which the type of activity of the entrepreneur is encrypted. A knowledgeable person can immediately understand what a particular company does: construction, trade or other activities.

What is OKVED?

OKVED for individual entrepreneurs literally stands for its main purpose - coding the type of activity for convenience, as well as obtaining quick information about a particular entrepreneur.

The classifier itself encrypts information about organizational and legal ownership and departmental subordination.

By the way, according to OKVED it is impossible to understand whether an organization carries out commercial or non-commercial activities or what kind of trade it is engaged in - external or internal. This is reflected exclusively in the company's Articles of Association.

For OKVED, a hierarchical classification method was chosen. Encryption of activities occurs sequentially.

How to select OKVED?

When a future entrepreneur decides to open his own business, first of all he must decide in which area he will work. For example, he decided to open his own online store. This means that he needs to consider OKVED codes for individual entrepreneurs in the “trade” section. Some online store owners make the mistake of indicating the code “courier services” and forgetting that their main profit comes from sales, and not from delivery services.

If an entrepreneur has only one main line of activity, and other activities bring him only minimal income, then he is not at all obliged to indicate it to the tax service and this is not considered any violation. However, if a person nevertheless decides to develop several areas of services, then in this case he is recommended to carefully study the list of classifiers and select those that he needs.

Where is OKVED used?

What are these codes for and where can they be found? This question interests many aspiring entrepreneurs.

The first time you encounter the codes is when filling out an application for registration with the tax service. There you need to indicate OKVED codes for individual entrepreneurs with a decoding. It is interesting that their number is not limited by law, but the amount of mandatory contributions for entrepreneurs depends on the main activity.

You can also encounter OKVED in:

• various regulatory documents;
• state register (where full records of the activities of all registered organizations and entrepreneurs are kept);
• other international documents;
• charter of the organization.

An entrepreneur may also be faced with a list of codes more than once if they are added or deleted. This happens, for example, in situations where a company decides to change the main direction of its activities or completely stop it.

OKVED and tax systems

1. includes absolutely all types of OKVED for individual entrepreneurs. The same codes are used for LLCs.
2. Simplified includes the largest list of classifiers. It is worth noting that when using the simplified tax system, you cannot indicate codes 65.2X, as well as 66.0, 66.02, 67.12 and 66.22.6.
3. Unified Agricultural Tax (USAT). This is suitable only for a narrow range of activities. Only certain classifiers are suitable for unified agricultural taxation, or rather only those that start with 01.
4. Unified tax on temporary income (UTII) and patent. There are no classifiers for this taxation system. It is interesting that an entrepreneur can choose UTII and a patent, but he does not have the right to indicate the code.

What OKVED codes exist for individual entrepreneurs?

In the Russian Federation and in the tax system there is a huge list of classifiers. They are divided into categories, but, as mentioned above, not all categories are suitable for the activities of individual entrepreneurs.

It is important for a novice businessman to know which codes are suitable for the types of activities of an individual entrepreneur. OKVED for them can be found in the existing list OK 029-2001.

• commercial activities and consulting services;
• design in advertising and on the Internet;
• translations;
• marketing;
• architecture, interior design;
• website promotion;
• rental of real estate;
• real estate activity;
• journalism.

Activities from these categories are most often indicated as the main direction of the entrepreneur’s work. Also, the same classifiers can be indicated as additional types of activities.

How does the number of specified OKVED affect insurance premiums?

If an entrepreneur decides to indicate several OKVED codes for an individual entrepreneur, then he will naturally be interested in whether their number affects the amount of insurance premiums?

So, each classifier has its own occupational risk class. According to Article 1 of Federal Law 356-FZ of November 30, 2011, the amount of mandatory insurance contributions for entrepreneurs is regulated depending on this class.

The very number of specified OKVEDs will not in any way affect the amount of insurance premiums for an entrepreneur, however, they will vary depending on the class of professional risk that is established for a particular classifier. The higher the risk class, the higher the insurance premiums.

Selection of main activity

As mentioned above, in order to accurately determine the choice of classifier, it is necessary to study the suitable OKVED lists for individual entrepreneurs with decoding. The main activity is considered to be the one from which the entrepreneur will receive his main income. Also, the main type of activity must necessarily be suitable for the chosen taxation system. Failure to comply with these requirements threatens the entrepreneur with a substantial fine.

In addition, if it turns out that the classifier does not correspond to the main type of activity, then in this case the appropriate services will become interested in the entrepreneur, including the Social Insurance Fund, which establishes the occupational risk class.

If it becomes known that an entrepreneur is trying to reduce the amount of his insurance premiums, and the employees at his enterprise are at risk of developing occupational diseases, then in this case the individual entrepreneur will not be able to avoid a fine or even stoppage of activities.

Indication of additional OKVED codes

Of course, an entrepreneur can indicate only one activity code - the main one, but experts recommend not limiting yourself to this, otherwise the question will arise later: how to add OKVED for individual entrepreneurs?

So, an entrepreneur can really specify an unlimited number of classifiers. Moreover, as stated above, he can carry out activities without indicating OKVED, but only if the profit from it is considered insignificant. If the entrepreneur decides to provide other services, then he needs to contact the tax authority, add the classifier to the list of his activities and report this to the social insurance fund to recalculate mandatory insurance contributions.

Despite the fact that visually it seems that this procedure is not at all complicated, this is not entirely true. The fact is that some types of activities are subject to licensing. When going through this procedure, it is necessary to indicate all classifiers, and if later the entrepreneur decides to add another type of activity, then he must go through all the licensing again, which takes a lot of time and requires financial investments.

Full decoding of the classifier

If a person nevertheless encounters OKVED for an individual entrepreneur, how can he understand what kind of activity the entrepreneur is engaged in, because some documents do not require a complete decoding of the classifier.

So, the code can consist of 2-6 digits. The structure of the classifier can be represented as the following model:

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

It is absolutely not necessary for an entrepreneur to indicate a complete breakdown of his activities (that is, all six digits), however, an insufficient number of them may serve as a reason for registering the entrepreneur with the tax authority.

In order for an entrepreneur to be registered, he must indicate at least the first three digits of OKVED, that is, the subclass. For example, if a person decides to open his own clothing store, he has the right to indicate only code 52.4 (other retail trade in specialized stores), but if he wishes, he can decipher his type of activity and indicate a subgroup - 52.42.7 (retail trade in hats).