91 Activities of public associations
91.1 Activities of commercial, entrepreneurial and professional organizations
91.11 Activities of commercial and entrepreneurial organizations
This grouping includes:
The activities of organizations whose members' interests are focused on ensuring the development and prosperity of enterprises in a particular field of activity, such as trade, agriculture, etc., or on the economic development and economic situation of a particular geographical area or administrative unit, regardless of direction commercial activities. The main types of services provided: dissemination of information, representation in public institutions, public relations and negotiations with trade unions. Enabled activity chambers of commerce, unions, guilds and similar organizations
91.12 Activities of professional organizations
This grouping includes:
The activities of organizations whose members' interests are focused on a particular branch of knowledge or branch of professional practice or technical field. This includes associations of specialists engaged in activities in the field of science and culture (writers, artists, actors, journalists, etc.). Key services provided include dissemination of information, setting and monitoring of performance evaluation criteria, government representation and public relations. The activities of scientific societies are included
91.2 Activities of trade unions
91.20 Activities of trade unions
This grouping includes:
The activities of associations whose members are employees who are primarily interested in representing their interests on wages and working conditions, as well as in concerted action through the organization. The activities of unions of employees of one enterprise, unions uniting related industries, as well as unions of workers uniting on professional, regional, structural and other grounds are included.
91.3 Activities of other public associations
91.31 Activities of religious organizations
This grouping includes:
Activities of religious organizations
Activities of male and female monasteries
This grouping does not include:
Educational activities carried out by these organizations, see 80
Health activities carried out by these organizations, see 85.1
Providing social services carried out by these organizations, see 85.3
91.32 Activities of political organizations
This grouping includes:
Activities of political organizations and auxiliary organizations (youth organizations interacting with a political party, etc.). The activities of such organizations are mainly aimed at promoting party members and party sympathizers to political and other positions in order to influence decisions taken by government bodies, as well as disseminating information, organizing public relations, fundraising, etc.
91.33 Activities of others public organizations not included in other groups
This grouping includes:
The activities of organizations that are not directly related to political parties, contributing to the solution of social problems and problems through public education, political influence, fundraising, etc.:
Civic initiatives and protest movements
Movements in the field of protection environment and ecology
Speakers in support of societies and education, not included in other groupings
Advocating for and advocating for the advancement of special population groups, such as ethnic groups and minorities
Having patriotic goals, including associations of war veterans
The activities of groups united by common interests (tourist clubs, associations of motorists, consumer societies, etc.)
The activities of societies whose purpose is to establish social contacts (clubs of business people, Masonic lodges, etc.)
Activities of youth associations, children's and youth organizations, student organizations, clubs, societies, etc.
The activities of associations established for the purpose of organizing cultural, recreational and leisure activities, other than sports or games, such as poetry, literature clubs, book clubs, history lovers' societies, horticulture, cinema and photography clubs, music lovers, painting, crafts lovers, collectors, etc.
Activities of societies for the protection of animals
This grouping does not include:
Activities of professional organizations, see 91.12
Organizations engaged in and promoting arts activities, see 92.31
This section includes:
Physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "recycling")
Materials, substances or transformed components are raw materials, i.e. products of agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.
The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary 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 in the appropriate grouping of Section C "Manufacturing", regardless of what machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping of plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, clean-up activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified in group 95 (repair of computers, personal and household items), while at the same time, repair of cars is described in group 45 (wholesale and retail and auto repair Vehicle and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20
Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually it's completely new products. However, the definition of what constitutes a new product can be somewhat subjective.
Processing implies the following types of 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;
Dressing of leather, see 15.11;
Sawing and planing of wood; wood impregnation, see 16.10;
Printing and related activities, see 18.1;
Tire retreading, see 22.11;
Production of ready-to-use concrete mixtures, see 23.63;
Electroplating, plating and heat treatment of metal, see 25.61;
Mechanical equipment for repair or overhaul (e.g. motor vehicle engines), 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.
These include:
Logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
Modification of agricultural products classified in section A;
preparation food products for immediate indoor consumption, classified in group 56 (activities of public catering establishments and bars);
Processing of ores and other minerals classified in section B (MINING);
Construction and assembly work performed on construction sites classified in section F (CONSTRUCTION);
Breaking large batches of goods into small groups and re-marketing smaller batches, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;
Sorting of solid waste;
Mixing paints according to the client's order;
Cutting of metals according to the client's order;
Explanations for various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)
The need to identify the type of activity according to OKVED is faced by all business entities at the stage of business registration. As a rule, during the initial registration, the possibility of applying special tax regimes, rates of insurance premiums and taxes depends on the correct designation of the type of activity. One of the codes is the main one, the rest are additional (their number is not limited). When making changes to founding documents or the introduction of other types of activities, the owner, in order to submit the relevant documentation to the fiscal authorities, also independently determines the codes for the types of activities.
One of the areas of activity in which it is most difficult to correctly determine the OKVED code is catering. We offer you a convenient code table, using which you can independently identify the activity code, taking into account all the nuances inherent in catering establishments - cafes, restaurants, shops for the production of semi-finished products, and so on.
OKVED: a new version has been put into effect
The OKVED Qualification Handbook is an all-Russian standardizer used to identify the types of activities of business entities. It serves as an accounting and analytical tool, through which, among other things, the fiscal services exercise control over the activities of registered business entities, set the applicable tax rate for each of them. The use of standardized codes makes it possible to automate and simplify statistical accounting for tax services and Rosstat.
AT present tense the initial version of the handbook has become invalid, and from July 11, 2016, the Federal Tax Service and business entities are required to follow new edition classifier OK 029-2014 (NACE Rev. 2), approved by the Order of Rosstandart No. 14-st of 01/31/2014 (as amended on 07/10/2018).
In the new version of the guide OKVED activities restaurants and cafes is disclosed in more detail, taking into account the peculiarities and specifics of work in the field of public catering.
Activities in the field of catering 2019: OKVED public catering
To correctly determine the type of activity code using the OKVED reference book, a number of characteristics should be taken into account:
status (type) of a public catering enterprise;
types and purpose of manufactured or sold products;
catering services provided by the institution (OKVED classifies each type of service separately);
availability/absence of seats;
used raw materials and materials.
In the OKVED directory, cafes and restaurants are classified in section I - “Activities of hotels and catering establishments”.
In doing so, it should be noted:
as the OKVED directory (public catering) qualifies, cafes, restaurants and bars included in class 56 do not take into account activities involving the sale of products and dishes through vending machines;
in class 56, cafes and restaurants selling perishable products, reselling ready-made (or packaged) drinks, discos and dance floors without serving drinks are not provided for in the OKVED classifier.
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Name by group |
What type of activity is identified by this code |
Full spelling OKVED code |
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Restaurant activities and food delivery services |
Provision of meals both on the premises of the institution (including self-service restaurants) and outside it - takeaway orders, home delivery; Preparation and serving of dishes from mobile specialized shops or vehicles; Activities of bars and restaurants delivering finished products through separate divisions; With the provision of ready-made takeaway meals, the operation of mobile stalls and tents for the preparation and sale of ready-made food, ice cream. |
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Activities of catering enterprises |
Activities of restaurants, restaurants fast food(bistro) and self-service, cafeterias and cafes with restaurant service |
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Cooking and selling food |
Preparation and sale of food, for its consumption directly on the spot, from mobile points (shops, vehicles) |
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Activities of catering enterprises of all types |
Takeaway service |
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Activity of mobile points (food stalls) of public catering establishments |
Preparation and subsequent sale of ready-to-eat meals |
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Activities of mobile units - trailers, tents |
Activities for the preparation and sale of ice cream |
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Activities of free-standing stalls and market stalls |
Cooking activities |
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Activity bars and restaurants on ships and in railway dining cars for catering |
Grouping does not include: Retail sale of food products through vending machines (see 47.99); Provision of food services at reduced prices (see 56.29) |
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Activities of catering enterprises |
Activities for servicing mass celebrations, and other types of catering |
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Activities of catering enterprises |
Activities for servicing events and celebrations, including the preparation and delivery of ready-made meals and food products at the customer's address |
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Activities of catering enterprises (other types of catering) |
Activities for other types of centralized cooking and catering for consumers - systematic, one-time, periodic deliveries to organizations, sale of culinary products at reduced prices; Centralized cooking and catering activities corporate clients– construction, transport, tourism companies, military units, hospitals, educational institutions etc.; Activities for the delivery of ready-made food products to sports facilities. |
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Activities of catering enterprises under a cooperation agreement |
Activities for the supply of prepared food under a contract to tourist, transport, construction companies, law enforcement agencies (including the armed forces), retailers. |
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Activities of food outlets - buffets, canteens, in institutions and enterprises |
Activities of canteens and buffets at organizations. |
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Discounted food delivery activities |
Activities to provide food for sports, educational and other institutions |
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Activity social institutions nutrition based on preferential prices |
Activities to provide social food outlets - canteens, cafeterias, buffets (in hospitals, educational institutions, offices) |
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Serving drinks in bars, buffets, cocktail halls, taverns, beer bars, discos and dance halls, phyto-bars (including through drinks vending machines) |
Activities for the manufacture and sale of drinks consumed directly at the place of sale (inside establishments) |
All-Russian classifier species economic activity
OK 029-2001 (OKVED) (NACE Rev. 1)
(put into effect by the Decree of the State Standard of the Russian Federation of November 6, 2001 N 454-st)
With changes and additions from:
2/2011, 3/2011, 4/2014
Russian Classification of Economic Activities
Foreword
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DEVELOPED |
Ministry of Economic Development and Trade Russian Federation, Center for Economic Classifications |
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PRESENTED |
Ministry of Economic Development and Trade of the Russian Federation |
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Scientific and technical department of the State Standard of Russia |
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ACCEPTED AND INTRODUCED |
OKVED uses a hierarchical classification method and a sequential coding method. The code for grouping types of economic activity consists of two to six digital characters, and its structure can be represented as follows: XX. - Class; XX.X - subclass; XX.XX - group; XX.XX.X - subgroup; XX.XX.XX - view. To ensure the correspondence of entries in OKVED codes with entries in NACE Rev. 1 codes in OKVED codes, a dot is placed between the second and third characters of the code. If there are additional division levels compared to NACE Rev. 1, a dot is also placed between the fourth and fifth digits of the code. In the classifier, by analogy with NACE Rev. 1, sections and subsections are introduced with the preservation of their letter designations. For example: Section D Manufacturing
As classification features of types of economic activity, OKVED uses features that characterize the field of activity, the process (technology) of production, etc. As an additional (within the same production process), the characteristic "raw materials and materials used" can be distinguished. An example of using the classification feature "field of activity": Section A Agriculture, hunting and forestry Section C Mining Section I Transport and communications
An example of using the classification feature "production process": Subsection CA Extraction of fuel and energy minerals
In accordance with international practice, OKVED does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, does not distinguish between internal and foreign trade, market and non-market, commercial and non-commercial types economic activity. The classification of activities for the installation and (or) installation of building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in grouping 45 "Construction". For example, installation and installation of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, etc. The classification of activities for the maintenance and (or) repair of instruments, apparatus, machines, equipment, vehicles, etc. is carried out in groups that reflect the production of these products, with the exception of Maintenance and (or) repair of vehicles and motorcycles (groups 50.2 and 50.4), household and personal items (group 52.7), office machines and computer equipment (group 72.5). Descriptions of OKVED groupings with codes up to four characters inclusive in terms of scope of concepts correspond to descriptions of similar groupings of NACE Rev.1. When detailing groupings with four-digit description codes, they are either not given (if the descriptions of the subordinate groupings in the aggregate correspond to the scope of the concepts of the description of the four-digit grouping), or are given incompletely and contain a part of the description relating to all subordinate groupings. The construction of separate OKVED groupings has the following features. When using OKVED to classify activities performed on a fee or contract basis, these activities should be considered as activities of economic entities that produce the same products or provide services at their own expense. At the same time, two main types of activities of economic entities carried out for a fee or on a contractual basis are distinguished: Performance of work according to the customer's documentation, when the contractor provides the subcontractor with all technical documentation necessary for the production of ordered products. For example, in metallurgical production (forging, cutting, stamping, casting); Performance of work on order, when a subcontractor performs certain processing on an object supplied by the contractor. Such objects may include raw materials, machine parts, machined, etc. Commissioned work may include working metals, preparing fruits for canning, etc. The activities of economic entities selling on their own behalf products manufactured to their order at other enterprises are classified in section G (wholesale and retail trade). When business entities play a significant role in the design and development of products (provide the contractor with the technical, technological, design documentation necessary for production; transfer know-how, patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new to him ), assume the risk associated with production (they own the raw materials and materials from which the products are made; transfer to the contractor for rent or leasing for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of these products during the year is at least 50% of the products of this type in the enterprise as a whole, their activities are classified as if these products were produced by the economic entity independently. OKVED is maintained by the Ministry of Economic Development of Russia. When conducting OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the State Standard of Russia. The organization of the mandatory approval of draft amendments to OKVED is the State Statistics Committee of Russia. |