Each entrepreneur, when registering an individual entrepreneur or legal entity, is faced with such a concept as OKVED codes. In our today's publication, we will consider this concept, offer the reader the OKVED codes of 2019 with decoding by type of activity, talk about the changes that have taken place in this area, and offer an algorithm for self-selection of economic activity codes.
By order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014 No. 14-st, the All-Russian Classification 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.
On July 1, 2016, the previously valid OKVED ceased to be valid, giving way to the new classifier OKVED 2014 (OK 029-2014), which Rosstandart approved by its order No. 14-ST on January 31, 2014. But at that time, until December 31, 2015, the OKVED classifier of 2001 was in effect. All individuals who registered individual entrepreneurs and legal entities before 07/11/2016 should choose from this directory.
When registering an individual entrepreneur or legal entity from 07/11/2016, you must use OKVED 2. You can download OKVED 2019 codes with a breakdown 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 provides more precise and capacious names for types of business activities.
What to do with IP with OKVED from the old directory?
Tax services independently recode your OKVED codes specified during 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 EGRIP (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 consistency 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 previously valid code, you need to go to the website of the Ministry of Economic Development of the Russian Federation at 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 transition keys.
Another option to find out the new OKVED code is to order an extract from the USRIP through the website of the Federal Tax Service. The received extract will indicate the new OKVED codes of 2019. This option has been in place 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 collecting and structuring statistical information for each type of business activity for further analysis;
- allow you to determine the possibility of an individual entrepreneur or legal entity working on a particular tax regime, to identify the need for him to obtain additional permits, pay various fees.
The 2019 OKVED classifier consists of sections divided into classes containing detailed transcripts of each type of activity
Sections have alphabetic codes of the Latin alphabet. Classifier entries may include explanations: what section - 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 entry has a code designation consisting of numbers (from two to six) with a sequential coding method. Between the second and third, between the fourth and fifth digits, dots are placed, indicating nesting levels and added to match the code entries.
The classifier structure 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 time of further activity, 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 presented on this page and the OKVED 2019 codes with a breakdown by type of activity will be useful to you.
The material has been edited in accordance with the changes in legislation relevant as of 12/02/2019
It may also be useful:
Is the information useful? Tell friends and colleagues
Dear readers! The materials of the site site are devoted to typical ways of solving tax and legal issues, but each case is unique.
If you want to know how to solve your particular issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257
Please note that from 07/11/2016. OKVED 2015 is no longer relevant, and state codes. registration of legal persons and individual entrepreneurs must be indicated from. Therefore, be careful and indicate only the correct OKVED codes.
This page contains the old OKVED 2015 codes (OK 029-2001 (NACE Rev. 1)), which have not been applied since July 11, 2016.
This page contains the old OKVED 2015 codes (NACE Rev. 1), which had to be used until 07/11/2016, and after this date new codes came into force. However, for the former OKVED, a transitional period is provided until 01/01/2017, after which they will be canceled completely. OKVED 2015 with decoding began to operate in 2003. As for the all-Russian classifier of types of economic activity itself, it replaced the previously existing OKONKh. OKVED was created following the example of the European classification of activities.
To learn in detail about the changes that affected the OKVED 2016 codes, read our special article on this one.
| 01 | Agriculture, hunting and forestry. OKVED codes: 01, 01.1, 01.11, 01.11.1, 01.11.2, 01.11.3, 01.11.4, 01.11.5, 01.11.6, ... 02.02.2 |
| 05 | Fishing, fish farming. OKVED codes: 05, 05.0, 05.01, 05.01.1, 05.01.11, 05.01.12, 05.01.2, 05.01.21, 05.01.22, ... 05.02.2 |
| 10 | Extraction of fuel and energy minerals. OKVED codes: 10, 10.1, 10.10, 10.10.1, 10.10.11, 10.10.12, 10.10.2, 10.10.21, 10.10.22, ... 12.00.2 |
| 13 | Extraction of minerals, except for fuel and energy. OKVED codes: 13, 13.1, 13.10, 13.10.1, 13.10.2, 13.2, 13.20, 13.20.1, 13.20.2, ... 14.50.29 |
| 15 | Manufacture of food products, including drinks, and tobacco. OKVED codes: 15, 15.1, 15.11, 15.11.1, 15.11.2, 15.11.3, 15.11.4, 15.12, 15.12.1, ... 16.00 |
| 17 | Textile and clothing production. OKVED codes: 17, 17.1, 17.11, 17.12, 17.13, 17.14, 17.15, 17.16, 17.17, ... 18.30.32 |
| 19 | Manufacture of leather, leather goods and footwear. OKVED codes: 19, 19.1, 19.10, 19.2, 19.20, 19.3., 19.30 |
| 20 | Wood processing and production of wood products. OKVED codes: 20, 20.1, 20.10, 20.10.1, 20.10.2, 20.10.3, 20.10.9, 20.2, 20.20, ... 20.52 |
| 21 | Pulp and paper production; Publishing and printing activity . OKVED codes: 21, 21.1, 21.11, 21.12, 21.2, 21.21, 21.22, 21.23, 21.24, ... 22.33 |
| 23 | Production of coke, oil products and nuclear materials. OKVED codes: 23, 23.1, 23.10, 23.2, 23.20, 23.3, 23.30 |
| 24 | Chemical production . OKVED codes: 24, 24.1, 24.11, 24.12, 24.13, 24.14, 24.14.1, 24.14.2, 24.15, ... 24.70 |
| 25 | Manufacture of rubber and plastic products. OKVED codes: 25, 25.1, 25.11, 25.12, 25.13, 25.13.1, 25.13.2, 25.13.3, 25.13.4, ... 25.24.9 |
| 26 | Manufacture of other non - metallic mineral products . OKVED codes: 26, 26.1, 26.11, 26.12, 26.13, 26.14, 26.15, 26.15.1, 26.15.2, ... 26.82.6 |
| 27 | Metallurgical production and production of finished metal products. OKVED codes: 27, 27.1, 27.11, 27.12, 27.13, 27.14, 27.15, 27.16, 27.16.1, ... 28.75.3 |
| 29 | Manufacture of machines and equipment. OKVED codes: 29, 29.1, 29.11, 29.11.1, 29.11.2, 29.11.21, 29.11.22, 29.11.23, 29.11.9, ... 29.72 |
| 30 | Manufacture of electrical equipment, electronic and optical equipment. OKVED codes: 30, 30.0, 30.01, 30.01.1, 30.01.2, 30.01.9, 30.02, 31, 31.1, ... 33.50.9 |
| 34 | Manufacture of vehicles and equipment. OKVED codes: 34, 34.1, 34.10, 34.10.1, 34.10.2, 34.10.3, 34.10.4, 34.10.5, 34.2, ... 35.50 |
| 36 | Other productions. OKVED codes: 36, 36.1, 36.11, 36.12, 36.13, 36.14, 36.15, 36.2, 36.21, ... 37.20.7 |
| 40 | Production and distribution of electricity, gas and water. OKVED codes: 40, 40.1, 40.10, 40.10.1, 40.10.11, 40.10.12, 40.10.13, 40.10.14, 40.10.2, ... 41.00.2 |
| 45 | Construction . OKVED codes: 45, 45.1, 45.11, 45.11.1, 45.11.2, 45.11.3, 45.12, 45.2, 45.21, ... 45.50 |
| 50 | Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items. OKVED codes: 50, 50.1, 50.10, 50.10.1, 50.10.2, 50.10.3, 50.2, 50.20, 50.20.1, ... 52.74 |
| 55 | Hotels and restaurants. OKVED codes: 55, 55.1, 55.11, 55.12, 55.2, 55.21, 55.22, 55.23, 55.23.1, ... 55.52 |
| 60 | Transport and communications. OKVED codes: 60, 60.1, 60.10, 60.10.1, 60.10.11, 60.10.12, 60.10.2, 60.2, 60.21, ... 64.20.3 |
| 65 | Financial activities . OKVED codes: 65, 65.1, 65.11, 65.11.1, 65.11.11, 65.11.12, 65.11.9, 65.12, 65.2, ... 67.20.9 |
| 70 | Operations with real estate, rent and provision of services. OKVED codes: 70, 70.1, 70.11, 70.11.1, 70.11.2, 70.12, 70.12.1, 70.12.2, 70.12.3, ... 74.84 |
| 75 | State administration and ensuring military security; social insurance . OKVED codes: 75, 75.1, 75.11, 75.11.1, 75.11.11, 75.11.12, 75.11.13, 75.11.2, 75.11.21, ... 75.30 |
| 80 | Education . OKVED codes: 80, 80.1, 80.10, 80.10.1, 80.10.2, 80.10.3, 80.2, 80.21, 80.21.1, ... 80.42 |
| 85 | Health and Social Service Delivery . OKVED codes: 85, 85.1, 85.11, 85.11.1, 85.11.2, 85.12, 85.13, 85.14, 85.14.1, ... 85.32 |
| 90 | Provision of other communal, social and personal services. OKVED codes: 90, 90.0, 90.00, 90.00.1, 90.00.2, 90.00.3, 91, 91.1, 91.11, ... 93.05 |
| 95 | Household activities. OKVED codes: 95, 95.0, 95.00 |
| 99 | Activities of extraterritorial organizations . OKVED codes: 99, 99.0, 99.00 |
These OKVED 2015 codes are no longer relevant, from 07/11/2016. use the new codes.
OKVED codes 2015 - old
OKVED 2015 with decryption was developed back in 2001, but began to operate only a few years later. At the same time, even with the advent of new OKVED, the principle of their use has not changed. So, when creating a new business, you need to choose the type of activity that you will be engaged in (you can have several at once). For this, OKVED codes are used, which correspond to one or another type. Please note that if you have already chosen the activity that you plan to conduct, then be sure to check the compliance of the old OKVED with the new ones.
As we have already written, the OKVED codes (NACE Rev. 1) are now old, and ceased to be valid from 07/11/2016, therefore, under the state. when registering a new business, they cannot be used, only the new codes (NACE Rev. 2). Codes of types of activity must be recorded in the application for state registration. registration, the form of which is approved by the Federal Tax Service, as well as in the Charter (for legal entities). OKVED must be entered at least four digits. So, in the form, information about the main type of activity is first entered, and in the next section about an additional one (or several at once). At the same time, the generalized method of entering codes is the best, then you will not have to make changes if you suddenly decide to expand your field of activity. However, do not forget that there is such an activity that requires obtaining special. licenses and permits, as well as special conditions in the company for their maintenance, so check this in advance.
It is necessary to indicate OKVED codes correctly when organizing a new legal entity. persons or individual entrepreneurs, otherwise state. body may refuse to state. registration. Therefore, it is necessary to match the old and new OKVED codes. So, on our website, especially for this, there is both the old OKVED on this page and the new one, which you can use for your convenience when selecting activity codes for your business.
Follow all the changes in OKVED along with our portal. Find out about the latest developments in our news, articles, and discuss changes in our forum. In addition, you can always use our special services such as calculators, documents, tax addresses, etc.
JavaScript is currently disabled. Please enable it for a better experience ofOKVED (All-Russian classifier of types of economic activity) is used for state registration of individual entrepreneurs (IP) and legal entities.
In 2015, the OKVED reference book OK 029-2001 (NACE rev. 1) with deciphering the codes is used. It was adopted by the Decree of the State Standard of Russia dated November 06, 2001 No. 454-st. On January 1, 2016, OKVED 2 (version OK 029-2014 (NACE rev. 2)), approved by the order of Rosstandart of January 31, 2014 No. 14-st.
OKVED structure
The reference book consists of 17 sections marked with Latin letters (A-Q) and 16 subsections (CA, CB, DA-DN). They are broken down into smaller classes, subclasses, groups, subgroups and species, represented as two to six Arabic numerals separated by dots.
The code for grouping types of economic activity has the following structure:
- XX - class;
- XX.X - subclass;
- XX.XX - group;
- XX.XX.X - subgroup;
- XX.XX.XX - view.
Selection of OKVED codes
When registering a new organization, the question arises of selecting types of economic activity. It is important to know that all of them are selected strictly according to OKVED codes.
To find the right code, you first need to decide on the scope of the organization (for example, textile production), then find the necessary section or subsection (for example, DB). Further delve into the class, subclass, group, subgroup and type until a specific type of economic activity is determined.
- The selection of the code does not depend on the form of ownership of the organization: they are identical for IP, LLC, CJSC.
- The selected code must consist of at least 4 digits, i.e. be the name of a group (XX.XX), subgroup (XX.XX.X) or species (XX.XX.XX).
- In constituent documents, you can specify an unlimited number of codes (preferably no more than 20 pieces).
- When registering, one main code (of the core activity of the organization) and additional (non-core occupations or activities in the near future) are indicated.
- When choosing types of economic activity, it should be remembered that some of them require licensing.
- At any time, you can make changes to the list of codes (add or remove).
Instruction
To facilitate the selection of the type of economic activity, a search is organized by name or by code. It is also possible to add positions of interest to those saved for further viewing or printing codes with decryption.
ALL-RUSSIAN CLASSIFIER OF TYPES OF ECONOMIC ACTIVITY
Russian Classification of Economic Activities
OK 029-2014 (NACE Rev. 2) as of 2018
(as amended by Amendment 1/2015 OKVED 2, approved by Order of Rosstandart dated 05/26/2015 N 423-st,
2/2015 OKVED 2, approved. By order of Rosstandart dated August 17, 2015 N 1165-st,
3/2015 OKVED 2, approved. By order of Rosstandart dated December 10, 2015 N 2146-st,
4/2015 OKVED 2, approved. By order of Rosstandart dated December 10, 2015 N 2147-st,
5/2016 OKVED 2, approved. Order of Rosstandart dated February 17, 2016 N 40-st)
Each person who has expressed a desire to open his own business, when registering an individual entrepreneur, or a legal entity, is obliged to indicate the type of activity according to the classifier of OKVED codes of 2018.
The process of choosing a code often causes difficulties for novice entrepreneurs due to ignorance of why OKVED is needed and what it affects. In the article, we will analyze the main questions that entrepreneurs have when it is necessary to indicate the OKVED code for their activities.
What is the OKVED 2018 classifier and what is it intended for?
The All-Russian Classification of Economic Activities (OKVED) is a list of codes and explanations to them that characterize the activities that a new business entity plans to engage in.
According to OKVED, the classification is not affected in any way by the form of ownership or the source of investment, therefore, for individual entrepreneurs and LLCs, there is a single classifier of OKVED codes.
Today, the OKVED 2018 classifier covers almost all types of activities existing on the territory of the Russian Federation. Therefore, for the convenience of using the classifier, a special structure was created in the form of encodings:
- the class has a symbol - XX;
- subclass - XX.X;
- group - XX.XX;
- subgroup - XX.XX.X;
- view - XX.XX.XX.
To understand why the OKVED code classifier is needed, you should know its main functions:
- classification and coding of types of economic activity declared by entrepreneurs during registration;
- determination of the main and additional types of economic activity carried out by the entrepreneur
- Collection of information about business entities for further accounting;
- coding of information by types of economic activity in information systems and resources;
In simple terms, codes give government agencies an idea of what an individual entrepreneur does in a standardized form.
How to choose OKVED in 2018
When choosing a type of activity, you should know that there are two types of OKVED: basic and additional. This is due to the fact that there are no restrictions on the number of codes chosen, but the main activity should be distinguished.
So, if the entrepreneur is engaged in retail trade and rental of vehicles. He needs to decide which of the directions is the main one, because the amount of contributions that will have to be paid to the social insurance fund depends on the main type of activity.
To choose the right code, you need to perform a few simple steps:
- Determine what activities the organization will be engaged in;
- Find the desired section in the directory;
- Select the code that corresponds to the selected activity;
- Enter it in the application for registration of an individual entrepreneur or LLC.
If you decide to expand / change the list of your activities, you definitely need to add / change OKVED codes. To do this, you must write an application for amendments and take it to the organization where the company and initial codes were registered. Necessary changes will be made in accordance with your application. If this is not done in a timely manner, the entrepreneur will face penalties.
Use the keyboard shortcut Ctrl+F to search for a code by text.
The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as 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 you still encounter difficulties with the selection of codes, then you can get a free consultation on OKVED, but for the sake of completeness, including familiarization with the risks associated with the selection of codes, we recommend that you read this article to the end.
What are OKVED codes?
OKVED codes are statistical information designed to inform government bodies of 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 valid - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of editions OKVED-1 (other name OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) became invalid from January 1, 2017.
If the applicant enters the codes of the wrong Classifier in the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. Documents will be filled out correctly.
When choosing OKVED codes, you must also take into account that certain types of activities require licensing, we have provided a complete list of them in the article.
OKVED structure
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 OKVED 2 sections looks like:
OKVED sections:
- Section A. Agriculture, forestry, hunting, fishing and fish farming
- Section D. Provision of electricity, gas and steam; air conditioning
- Section E. Water supply; wastewater disposal, organization of collection and disposal of waste, activities for the elimination of 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 Additional Services
- Section O. Public administration and military security; social Security
- Section Q. Health and social services activities
- Section R. Activities in the field of culture, sports, leisure and entertainment
- Section T. Activities of households as employers; undifferentiated activities of private households in the production of goods and services for their own consumption
- Section U Activities of Extraterritorial Organizations and Bodies
The letter names of the 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 animal husbandry, hunting and provision of related services in these areas;
- Subclass 01.1 - Growing of annual crops;
- Group 01.13 - Cultivation of vegetables, melons, root and tuber crops, mushrooms and truffles;
- Subgroup 01.13.3 - Growing of table root and tuber crops with a high content of starch or inulin;
- View 01.13.31 - Growing potatoes.
Such a detailed specification of the code (up to six digits inclusive) is not required to be indicated in the application. It is enough to write 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 automatically fall into it, so they do not have to be specified separately or supplemented later.
Example:
- Group 01.13 "Growing of vegetables, gourds, root and tuber crops, mushrooms and truffles" includes:
- 01.13.1: Growing vegetables;
- 01.13.2: Cultivation of gourds;
- 01.13.3: Cultivation of table root and tuber crops with a high content of starch or inulin;
- 01.13.4: Cultivation of vegetable seeds, excluding sugar beet seeds;
- 01.13.5: Cultivation of sugar beets and sugar beet seeds;
- 01.13.6: Cultivation of mushrooms and truffles;
- 01.13.9: Growing vegetables n.e.c.
If you indicated the OKVED code 01.13, then, for example, the cultivation of vegetables and the cultivation of 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
Not always the applicant's idea of the proposed activity codes coincides with the logic of the structure of the OKVED classifier. For example, it is understandable when it comes to activities related to the rental of apartments and offices. The following OKVED codes are suitable here:
- 68.20 Renting and management of own or leased immovable property
- 68.20.1 Renting and management of own or leased residential real estate
- 68.20.2 Renting and management of own or leased non-residential immovable property
Also, quite logically, the types of activities related to trade or the provision of taxi services are lined up. But here, for example, a designer associated with Internet advertising can work under the following OKVED codes:
- 18.12 Other types of printing activities
- 74.20 Photography 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 Artistic activities
- 90.01 Performing arts activities
- 62.01 Development of computer software
How many OKVED codes can be indicated in the application?
As much as you like, it is not forbidden to enter at least the entire classifier in the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, 57 codes can be entered, but there may be several such sheets, in which 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 care, 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 (k) of article 22.1 of law No. 129-FZ). The document is submitted upon an interdepartmental request, but in order not to delay the registration process, it is possible, having previously specified this possibility in the registering inspection, to 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 not according to OKVED
As such, there is no liability for non-OKVED activities. Both judicial practice and letters from the Ministry of Finance confirm that an entrepreneur is not liable for carrying out activities that are not specified in the USRIP or USRLE.
At the same time, if you are operating under an OKVED code that is not registered or entered later, you can be held administratively liable in the amount of up to 5,000 rubles under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for "... failure to provide, or untimely submission, or submission of false information about a legal entity or an individual entrepreneur." OKVED codes to the list of such mandatory information include Art. 5 (5) of Law No. 129-FZ of 08.08.01, so it will be necessary to hurry up to make changes within three days after the start of activities under the new code.
The main 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.
Until April 15 of the year following the reporting year, employers must submit documents confirming the main type of activity to the FSS in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 dated January 31, 2006. Organizations submit such confirmation annually, and individual entrepreneurs - employers only if they have changed their main activity. The main type of activity is considered to be the type of activity, the income from which is higher in comparison with income from other activities over the past year.
If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities indicated by the insured, and this is where the OKVED codes are overly 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 activity, and at the same time choose a regime in which such activity is 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 notifying changes in OKVED codes will depend on whether the relevant types of activities are indicated in the Charter. Please note that if the list of activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to amend the Charter. Changes to OKVED codes without changing the Charter are reported.
If the new codes do not even come close to the types of activities already indicated in the Charter (for example, production is indicated, and you decide to engage in trade), and phrases about other types of activities that do not contradict the law are not spelled out in it, then use In this case, you will have to also pay a state duty in the amount of 800 rubles.
A brief minimum you need to know about OKVED
- OKVED codes are a statistical designation of the code for the types of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
- At least one activity code must be indicated in the application, the maximum number of OKVED codes is theoretically unlimited.
- It makes no sense to indicate as many codes as possible in the application (just in case), because when registering an individual entrepreneur, among them there may be those for the maintenance of which, in addition to the usual package of documents, a certificate of no criminal record must be presented.
- If you have chosen a special tax regime, then when choosing OKVED codes, you must take into account restrictions on the types of activities in this regime.
- If there are employees, the main type of activity must be confirmed with the FSS before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because. this affects the rates of insurance premiums for employees.
- Responsibility for activities not according to the specified OKVED codes is not provided, but for untimely (within three days) notification of a change in codes, an administrative fine of up to 5 thousand rubles can be imposed.
- If you or your counterparty do not have the relevant OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.
Are you going to open a checking account? Open a current account in a reliable bank - Alfa-Bank and receive for free:
- free account opening
- certification of documents
- Internet bank
- account maintenance for 490 rubles per month
- and much more