The OKVED code is assigned to all enterprises that operate in Russia and needs to be updated annually by the statistical authorities.
The OKVED code determines which line of activity this enterprise belongs to. This is necessary to register an enterprise or obtain the status of an individual entrepreneur.
The code of the type of economic activity is determined by the legal or an individual independently, but approved by the statistics body.
Based on this classifier, the statistics body keeps records and analyzes the functioning of enterprises in the context of economic activity. The OKVED code is used when registering bank details, in particular, OKPO.
The code is also used when preparing documents and accrediting a company with customs authorities. The presence of a code allows a legal entity to take part in tenders, during licensing and audits by regulatory authorities.
The classifier consists of 17 sections. OKVED does not take into account the division of enterprises by form of ownership, organizational and legal form, or departmental subordination.
The code does not distinguish between foreign and domestic trade, commercial and non-commercial activities, foreign and domestic trade.
The classification of activities has a hierarchical subordination. The encoding uses 2-6 characters, but when state registration of an enterprise, at least four digital characters must be indicated.
Let us denote each digital character by zero, then the structure of the classifier has the form:
How more numbers in the code, the more detailed the activities of the enterprise are deciphered. It is not always advisable to use detailed decoding.
If a company, for example, produces paper products for household needs and indicated coding 21.22, then when expanding production and introducing other types of paper products, the company will need additional registration of this type of activity.
To avoid re-registration, you can specify several directions in the code that may be used in the future.
Based on OKVED codes, a classification of levels of industrial injuries and occupational morbidity (32 classes) has been created. This classification allows you to receive social payments in the event of accidents at work, and the enterprise to pay contributions in accordance with social insurance tariffs.
The higher the hazard class, the higher the tariff denomination. OKVED data is confirmed annually by financial statements.
If the enterprise refused to confirm or did not confirm the type of activity according to the classifier in time, then the Social Insurance Fund body will perform the coding independently. In this case, the maximum professional risk will be selected according to this species activity according to the classifier, accordingly, social insurance contributions will be higher.
OKVED coding does not imply any liability on the part of the registered entity entrepreneurial activity, including does not contain rights and obligations for legal entities and individuals.
Main view economic activity The company is considered to be the direction that gives the company or individual entrepreneur the greatest income.
Other activities are indicated as secondary. When changing types of activities or expanding production, the enterprise must update the Charter and provide information within a certain period of time to the tax authorities.
When choosing a type of economic activity, you should remember that some of them require mandatory licensing.
Some types of activities are subject to special prohibitions, for example, an auditor can only perform accounting, and only banking institutions can engage in banking activities.
When choosing a type of activity, you must first select the industry of production, and then carry out the detailing. As of July 4, 2013, changes to the preparation of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (Order of the Federal Tax Service of Russia dated January 25, 2012 No. MM V-7-6/25@).
To register, it is enough to indicate one type of activity. The maximum number of directions is unlimited, but it is not recommended to register more than 30 positions. The decoding of each code is not indicated in the statement under the new standard.
| No. | Document Section | Decoding types of activities | |
| 1 | 01 – 02.02.2 | A | Agriculture, hunting, forestry |
| 2 | 05 – 05.02.02 | IN | Fishing and fish farming |
| 3 | 10 – 14.50.29 | WITH | Mining: |
| 4 | 15 – 37.20.7 | D | Manufacturing industries |
| 5 | 40 – 41.00.2 | E | Production and distribution of energy, gas and water |
| 6 | 45 – 45.50 | F | Construction |
| 7 | 50 – 52.74 | G | Wholesale and retail, repair of vehicles and personal products |
| 8 | 55 – 55.52 | H | Hotels and restaurants |
| 9 | 60 – 64.20.3 | I | Transport and communications |
| 10 | 65 – 67.20.9 | J | Financial activities |
| 11 | 70 -74.84 | K | Real estate: operations with it, rent and provision of services |
| 12 | 75 -75.30 | L | Ensuring military security and mandatory social security |
| 13 | 80 — 80.42 | M | Education |
| 14 | 85 – 85.32 | N | Health and Social Services |
| 15 | 90 – 93.05 | O | Other communal, social and personal services |
| 16 | 95 – 95.00 | P | Housekeeping services |
| 17 | 99 -99.00 | Q | Activities of extraterritorial organizations |
This table presents the coding for the main branches of production without indicating the subsections. The code is selected according to the type of activity of the selected industry. Statistical authorities approve the information submitted by the entrepreneur.
If the OKVED code is lost, you can restore it using the classifier, and then confirm it before submitting reports to the statistics agency at the beginning of the year.
When it is not possible to restore the encoding on your own, Rosstat will issue the information again for a fee at the request of the entrepreneur.
To decipher OKVED, you need to find the section of the classifier by the first digits of the code up to the point, then directly in the section find the desired item of the type of activity according to the digits of the code.
It should be remembered that when changing the type of activity, a legal entity must also make changes to the Unified State Register of Legal Entities (Unified State Register of Legal Entities). legal entities).
Private (individual) entrepreneurs make changes to the Unified State Register of Individual Entrepreneurs (USRIP). To do this, within three days, the amended data is submitted in the prescribed form to the territorial body of the Federal Tax Service of the Russian Federation.
If changes were not made within the prescribed time frame, the new kind activity will be considered illegal. This entails criminal and administrative liability of a legal entity or individual.
Video on the topic: “How many OKVEDs and which ones should I CHOOSE? How much does each additional OKVED cost?
Entrepreneurial activity in our country is accompanied by the assignment of various numbers and classifications to legal entities and individual entrepreneurs. Each business entity has a registration and tax number, receives statistical codes, and also records in the form of digital designations the types of activities it engages in. The names and codes of these types of activities are contained in the directory, which is called OKVED. The decoding of the abbreviation OKVED sounds like the All-Russian Classifier of Types of Economic Activities.
The Russian OKVED directory was compiled by the Ministry of Economic Development of the Russian Federation on the basis of the classification of activities adopted in the European Economic Community, and is consistent with it in terms of their coding. The unification of encodings lies in the fact that the first 4 characters of the domestic code correspond to the digital designation of a similar position in the international directory, and then the types of activities are detailed based on the characteristics of the Russian economy.
To understand what OKVED is and why it is needed, it is worth understanding what information content the encoding carries. Digital code symbols consistently indicate the scope of the organization’s activities, characterize the production process (services) and specify the raw materials and materials used within this process.
For example:
1. Activity class 01 denotes the field of production “Agriculture, hunting and the provision of services in these areas.” And code 02 belongs to the class “Forestry and provision of services in this area.”
2. Within the class, production areas are divided into subclasses:
3. Groups in the subclass specify the areas of activity:
4. Subgroups and types – further specify economic activities:
For the “readability” of the code, a dot is placed between the class and the subclass, and the type and subtype are also separated from each other.
Why such “difficulties” for entrepreneurs? First of all, OKVED has statistical functions. And according to Russian legislation, all organizations are required to participate in statistical accounting. Thus, the state “groups” all economic entities according to economic sectors for its convenience. This allows:
When opening a company, the founder (or individual entrepreneur) independently determines the type of activity that he will engage in and correlates it with the OKVED classifier. An organization may have several such types: one main, the rest additional (the number is not limited).
A list of their names and codes is included in the company’s Charter (for organizations) and the application for state registration. There is no need to record all potential production and service codes before the start of operation of the enterprise: they can be added as they actually appear, already in the course of business development. And at first, it is enough to clearly decide on one or two types, and do it correctly.
What influences the choice of codes?
That is why an incorrect choice of encoding can lead to unreasonable expenses, on the one hand, and on the other hand, it will not be possible to save money by choosing a type of activity that is obviously more “profitable”, from the point of view of mandatory payments. There is responsibility for this.
To correctly indicate the OKVED code, you need to find its name in the classifier. For this:
You need to understand that the choice of OKVED codes is not final and irrevocable. Activities can be changed, supplemented, removed. The main thing is that all changes are registered in a timely manner. To do this, you need to update the version of the Charter (for LLC) based on the decision of the participants and submit an application to the tax authorities in the prescribed form (No. P14001) to make changes to the Unified State Register of Legal Entities (USRIP).
The procedure for notifying new types of activities is in many ways similar to the process of state registration of an organization (with the exception of the duty that is absent in the first case).
The list of documents required for this is as follows:
The certificate of registration of changes, as well as an updated extract from the Unified State Register of Legal Entities (USRIP), can be collected from the Federal Tax Service after 7 working days.
With completed documents in hand, you must submit an application to Rosstat and receive a letter about the assignment of new OKVED codes.
An information letter about registration in the statistical register of the State Statistics Service (or “statistics codes”, as this paper is popularly called) is one of mandatory documents to open a bank account, you may need to present it at customs, when obtaining licenses, or participating in tenders. Based on this letter, social insurance calculates the tariff rate for insuring workers against injuries and occupational diseases. Auditors may also request it during an audit.
The tax authorities must be notified within three days that the list of services or the nature of production has changed. In general, organizations are recommended to review and confirm their activities annually, in the first quarter.
Commercial activity is impossible without various bureaucratic measures. After registering an individual entrepreneur or legal entity, these business entities are assigned statistical codes and numbers. The entrepreneur is responsible for determining the specifics of his activity and recording it in the form of a digital designation.
Information about coding rules is collected in a document called OKVED.
OKVED- this is nothing more than an “all-Russian classifier of types of economic activity.”
The domestic edition of the directory was created by the Ministry of Economic Development, taking into account the classification rules followed by the European Economic Community. Russian and European encodings are partly the same. Thus, the first four positions of the Russian code are identical to the beginning (4 characters) of the code from the international directory. The following designations represent a breakdown of the types of economic activities characteristic of the Russian Federation.
How is the OKVED code deciphered? What information about the activities of the enterprise does it contain? To understand the principles of coding, you need to look at an example of a single code. Its components indicate the scope of business and inform about the features production process, and also characterize the materials and raw materials involved in production.
So, the OKVED code is deciphered as follows:
01.1 – growing plants;
- 01.2 – raising animals;
- 01.3 – mixed production (growing plants and animals).
01.21 means cattle breeding;
- while at 01.22 - raising small cattle and horse breeding.
01.13.1 (subgroup) – growing grapes;
- 01.13.2 (subgroup) – cultivation of other fruits and nuts;
- 01.13.21 (type) - growing berries and fruits;
- 01.13.22 (view) - growing nuts.
To make the code easier to read, dots are placed between some of its components (in particular, class and subclass, as well as type and subtype).
But why do businessmen need these complex encodings? The fact is that the main function of OKVED is statistical. Russian laws oblige individual entrepreneurs and companies to take part in the generation of statistics. So OKVED is necessary primarily for the state, which, using a classifier, organizes business entities according to their areas of activity for its own convenience.
This simplifies the processes:
When opening his own business, an individual entrepreneur (or the founder of a company) himself determines what type of activity he will engage in and finds its code in the classifier. By the way:
A company can have several types of activities. Their number is not limited, but one of them must be fixed as the main one.
The names of activities and their codes are contained in the company's Charter. They must also be reflected in the application for state registration.
When registering an enterprise, you do not need to strive to record everything in documents possible types his activities. This can be done later. The entrepreneur's task is initial stage– determine which types will be the main ones and assign them codes, and the most suitable ones!
Why is code selection so important?
If not the right choice encoding, the company will be forced to spend more money. However, an entrepreneur who wants to save money is not recommended to choose a more “affordable” (in terms of mandatory deductions) type of activity that he is not actually going to engage in - this is punishable.
To correctly indicate the OKVED code, you need to determine the type of activity of the enterprise and find it in the classifier directory. This is done as follows:
Once selected codes can be changed, deleted or supplemented. But the founder of the enterprise must timely register everything changes made. This is done by updating the version of the Charter (for LLC), which, in turn, is made on the basis of the decision of the participants. Having completed the update, you must submit an application for amendments to () (form No. P14001) to the tax service.
The process of notifying interested authorities about new types of activities differs little from the process of registering an enterprise. The only difference is that in case of notification, the founder is not charged a fee.
To make changes to codes, the following documents will be required:
The Federal Tax Service will register the changes and enter them into the Unified State Register of Legal Entities (USRIP). The certificate of registration and a new extract can be collected after 7 working days.
Having received these papers, the individual entrepreneur or the founder of the company submits an application to Rosstat. Later he receives a letter about the assignment of new codes. Without newsletter about registration in the State Statistics Service register (usually called “statistics codes”), it is impossible to open a bank account, so its presence is mandatory for an individual entrepreneur or a legal entity. In addition, “statistics codes” may be required for licensing, participation in tenders, and customs operations. Social insurance relies on this letter when determining the rate of insurance for employees against accidents and occupational diseases. And finally, it is often requested by auditors when conducting an audit.
An entrepreneur must inform the tax authorities about changes in the list of services or specifics of production within three days. Ideally, companies should confirm their activities every year, no later than the first quarter.
It is important for a businessman to remember that the correct determination of the OKVED code is important not only for statistics. In particular, the code affects the amount of tax deductions.
The abbreviation OKVED in modern legislation is usually understood as “all-Russian classifier of types of economic activity”. Using this document, it is possible to differentiate different types business, which makes it possible to impose appropriate requirements on individual entrepreneurs. The applicant selects established codes from the directory that correspond to the intended business activity when filing an application.
According to OKVED, the classification of an enterprise is not affected by either its form of ownership or the source of investment, therefore the same codes are issued for both individual entrepreneurs and LLCs. But at the same time, each of the subjects of activity will have personal ones.
Today, the classifier covers almost all types of economic activities authorized on the territory of the Russian Federation. In this regard, the directory contains many codes. And to make it convenient to classify and use them, a special structure was created in the form of encodings:
In addition, all classes are combined into sections that have a special designation (letter). Thus, depending on the specified type of activity, the OKVED code may consist of different quantities numbers (from 2 to 6).
If a company, for example, produces meat and non-edible by-products, then the registration number for its activities is contained in subsection “D”, it indicates the codes of the companies that are engaged in such activities. His letter designation"DA".
There are 17 parts in the OKVED list. All of them are designated by specific letters and provide for specific types of activities. Then there is a division into classes, subclasses, groups, subgroups and types. Therefore, the applicant has the opportunity to choose the one he needs from the proposed options.
How and how many codes you can choose can be found in the following video:
OKVED is used to:
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The selection of code should be treated especially responsibly, since choosing it incorrectly can create problems with the issuance of licenses/patents in the future. Only after completion conscious choice You can register your production codes. According to OKVED, indication of the main type of activity is a necessary condition
to register an organization or individual entrepreneur. Today, entrepreneurs and legal entities are given the opportunity to work in several areas of economic activity at once. In this regard, there are practically no restrictions, except for a few types, for example, private security agencies.
Therefore, a typical list of activities might look like this. Retail sales food products, drinks and tobacco products in special retail outlets(code 52.2) are indicated as the main activity. And among the additional ones they also indicate wholesale consumer goods(non-food purposes) (code 51.4), trade in clothing (code 52.42), catering business or opening a cafe (code 55.30).
It is worth remembering that after the new rules for registering individual entrepreneurs and legal entities come into force, types of activities must be selected taking into account the fact that the minimum code must be 5 characters including a period.
You can select more types of activities than will initially be performed by the enterprise. This way you can anticipate changes in the process of business development. In addition, this does not mean at all that a company or individual entrepreneur will certainly do this. At any time, you can make changes to the Unified State Register of Legal Entities, change types of business activities, add new ones or exclude already selected ones.
It is important to remember that even a simple classifier structure is not a guarantee of implementation. correct selection codes Therefore, in order to avoid mistakes in selection, you should adhere to the following sequence:
When the right type is not described in the classifier, you should select “Other services” related to your focus. If there are plans for the development of the company in the future with the provision of additional services, you can immediately enter several additional codes.
If you need to change the type of activity, add services or expand their list, you just need to add new codes from the directory. For this purpose, you will need to submit a corresponding application to the department of previous registration, on the basis of which changes will be made. Changes are currently being made no duty payment.
To inform an individual entrepreneur about the addition of codes, there is a form P24001; the same form is also used in cases of their exclusion.
For example, a company decided to engage in retail sales (code 52.62) in markets. But in the future, she also wants to produce locks and hinges, which she plans to sell at market points (tents) (code 28.63). If the main activity is indicated as code 52.62, the Social Insurance Fund will classify it as class 1 professional risk. And if the main code is 28.63, she will be classified in 12th grade. As a result, the insurance premium rate will increase by 6.5 times only because of the illiterate designation of the code sequence. Therefore, it is so important to choose the right main activity.
If an individual entrepreneur is registered under the same codes, but after a certain time he wishes to expand the scope of his activities, he will be obliged to notify the tax office, in addition no later than 3 days from the start of the activity not by his appearance. Otherwise, he will be considered a violation of the tax law, which is fraught with penalties.
OKVED, activity codes– this is just a small list of what scares future entrepreneurs or company owners. And most of them think that only lawyers and tax officials understand this thoroughly.
Actually this is not true. In a few minutes, you too will be able to understand the intricacies of OKVED codes, understand why they are needed and learn the most important thing - how to choose the correct OKVED code, register it or change it. Let's get started?
What is OKVED and why is it needed?
In fact, the abbreviation OKVED means the phrase All-Russian Classifier of Types of Economic Activities.
To put it simply, OKVED is a collection of activity codes for entrepreneurs, where the code means the type of activity, area of production or provision of services.
The classification of an enterprise according to OKVED is not affected by its form of ownership (activity codes are the same for both individual entrepreneurs and LLCs) or the source of investment. But, as mentioned earlier, activity codes for each will be individual - and we will talk about their features, as well as the structure of the OKVED classifier below.
What are the OKVED codes?
The OKVED classifier includes almost all types of activities permitted on the territory of Russia. Therefore, there are a lot of codes in the directory, and for the convenience of classifying and using codes, a special structure has been developed, which looks like this:
XX. - Class;
XX.X - subclass;
XX.XX - group;
XX.XX.X - subgroup;
XX.XX.XX - view.
The OKVED activity code for an enterprise can contain from two to six digits, depending on the selected type of activity. Let's look at this with an example:
The company is engaged in the production of meat and non-edible by-products, that is, the code for designating its activities is located in section “D”, containing codes for processing industries, under the letter “DA”.
The section itself looks like this:
Section “D” “Manufacturing” (link to section)
Subsection DA Production of food products, including beverages, and tobacco
15 Food production, including beverages
15.1 Production of meat and meat products
15.11 Meat production
15.11.1 Production of meat and food by-products of cattle, pigs, sheep, goats, equines
…
15.11.4 Production of non-edible by-products
The OKVED code for our company will be determined depending on the area of activity and niche, that is, the specifics of the work. In our case, the company is engaged in the production of meat - and its OKVED code will be 15.11. and 11/15/4.
Each section, which has a letter designation, contains types of economic activity according to OKVED with classes, subclasses, groups, subgroups and types of activity. That is, you can choose your own from the presented options.
Don't know how this should happen? Let's talk about how to choose OKVED in more detail.
How to choose the main and additional OKVED for your company
In cases where the classifier does not describe the desired type of activity, it is worth choosing the “Provision of other services” type associated with this area.
If you plan to provide additional services, then you should select in advance an additional OKVED, one or more. This type of activity of yours will be classified as additional.
It should be remembered that the choice of OKVED code must be approached as carefully as possible, since it incorrect choice may cause problems in obtaining licenses and patents or changing OKVED.
After choosing OKVED activity codes, the last step remains (in fact, why we chose them) - registering OKVED codes for your enterprise.
How does registration and change of OKVED take place?
After selecting OKVED codes, you must contact the registration authority at your place of residence to submit an application for enterprise registration. The application will contain the selected OKVED codes that will be assigned to the enterprise. OKVED registration will be carried out along with the registration of the enterprise.
If you need to change your type of activity or add a service, expand the list of services, you need to add a new OKVED code. To do this, you also need to prepare a corresponding application and send it to the body that carried out the registration earlier. In accordance with it, OKVED will be entered and changed - one or more new codes will be added.
