Help on Tele2, tariffs, questions

"), the entrepreneur must solve one more important task. This is a selection of codes according to the All-Russian Classifier of Types of Economic Activities (OKVED). The individual entrepreneur must inform the tax authorities of the selected codes upon registration. They help the state determine what the entrepreneur will do. In today’s article, specialists from the “” web service will tell you how to choose the right OKVED codes.

How to find the required code in OKVED

The OKVED classifier is, in fact, an ordinary reference book that contains several sections, and in them each type of activity is assigned its own unique code. This is a huge document, which is quite difficult for a beginner to navigate.

Those who decide to work with the directory on their own should do so. First, in the classifier you need to find the section that corresponds to your field of activity, for example, “Construction”, “Wholesale and retail trade”, “Transportation and storage”, etc. Then, inside the section, you need to step by step reach the desired group and code for a specific type of activity.

How many characters should the code contain?

OKVED codes must be selected with details of at least 4 first characters. For example, code 47.11 - “Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores." If the entire group of an activity type is suitable, then the codes included in it do not need to be indicated. If you need to characterize your activity in more detail, then you should choose a code of a lower class, 5 or 6 characters. For example, code 47.11.3 - “Retail trade activities with a large assortment of goods with a predominance of food products in non-specialized stores.”

Here is a small list of possible OKVED codes for common types of activities among individual entrepreneurs:

Retail sale of products:

• 47.11 — Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores;
• 47.19 — Other retail trade in non-specialized stores.

Online store:

• 47.91 — Retail trade by mail or via the Internet information and communication network;
• 47.91.1 - Retail trade by mail;
• 47.91.2 - Retail trade carried out directly using the information and communication network Internet;
• 47.91.3 — Retail trade through Internet auctions.

Cargo transportation:

• 49.41 — Activities of road freight transport;
• 52.29 - Other auxiliary activities related to transportation;
• 53.20.3 - Courier activities;
• 52.21.2 - Auxiliary activities related to road transport.

Taxi:

• 49.32 — Taxi activities.

Restaurants and cafes:

• 56.10 — Activities of restaurants and food delivery services;
• 56.30 - Serving drinks;
• 56.29 — Activities of enterprises Catering for other types of catering.

Hairdressers and beauty salons:

• 96.02 — Provision of services by hairdressing and beauty salons;
• 96.04 — Physical education and health activities;
• 96.09 — Provision of other personal services not included in other categories.

Please note: the OKEVD code can be selected for free in a special service created by the developers of Kontur.Elbe. In the service, you just need to enter the name of the planned type of activity and receive a list of suitable OKVED codes.

How many codes to choose

OKVED codes should be selected for those types of activities that the individual entrepreneur plans to carry out in the near future. If you select several suitable codes, then during state registration of an individual entrepreneur one of them should be indicated as the main one, and the rest as additional ones (we will talk about why this is necessary below). Tax authorities do not limit the maximum number of codes for one individual entrepreneur, but you should not indicate too many codes. It is best to choose no more than 20. After registering as an individual entrepreneur, you can add or remove extra ones.

Step-by-step action plan for changing OKVED codes for individual entrepreneurs

1. Fill in the application form P24001 title page and sheets “E” and “G”. On the first page of sheet “E” you should indicate the codes that are added, and on the second - those that are deleted.
2. Number and print only completed application sheets.
3. On sheet “F”, enter the surname, first name and patronymic of the individual entrepreneur by hand. Do not sign the application yet - the signature must be affixed at the time of submission of the application.
4. Take the application to the tax office and present your passport. The application can be sent by mail or submitted through a representative by proxy. But then the application will have to be certified by a notary.

What happens if the OKVED code diverges from real activities

An individual entrepreneur does not have to operate under all OKVED codes specified during state registration. After all, the list of OKVED codes included in the Unified State Register individual entrepreneurs(EGRIP) is a list of activities that an entrepreneur is likely to be engaged in currently or will engage in in the future.

If an individual entrepreneur has a business for which the OKVED code is not included in the Unified State Register of Individual Entrepreneurs, it’s okay, there is no special responsibility for this. However, the Code of Administrative Offenses of the Russian Federation provides for liability for failure to provide information about a legal entity or individual entrepreneur to the body carrying out state registration legal entities and individual entrepreneurs in the form of a fine from 5,000 to 10,000 rubles (clause 4 of article 14.25 of the Code of Administrative Offenses of the Russian Federation). Therefore, to prevent inspectors from trying to recover this amount, it is better to supplement the list with current OKVED codes.

Please note: newly registered entrepreneurs (or their accountants) can use a special accounting program for individual entrepreneurs for free for a year. This is a web service “”, which allows you to keep track of income and expenses, calculate the amount of fixed contributions and taxes under the simplified tax system and UTII, prepare reports and submit them via the Internet. Those individual entrepreneurs can work in the program for free if less than three months have passed from the date of registration as an entrepreneur to registration in Kontur.Elbe.

Before registering an individual business, every businessman already knows in advance what type of activity he will be engaged in. The main point is the compliance of the declared type of occupation with the register of permitted types of activities in Russian Federation.

When choosing a type of occupation when writing an application, most entrepreneurs are at a loss when choosing a direction. It is worth spending a little time to preliminary study the components of this classifier.

OKVED is the All-Russian Classifier of Types of Economic Activities, which is compiled by the statistics department for a consolidated accounting of possible types of enterprise activities. Every year the data in the register is updated, because thanks to modern trends New business opportunities are emerging.

Codes entrepreneurial activity for individual entrepreneurs 2019 are presented in the register called “OKVED 2” as amended in 2014. When making a choice in favor of one code or another, it is necessary to clarify all the accompanying aspects of the chosen type of activity. Some types of occupations require obtaining a license through special government bodies.

You will need to indicate the activity code according to OKVED in each government agency - Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund. Knowing this information and presenting it correctly will greatly simplify registration with these authorities. Banking institutions also pay close attention to this information, especially when providing credit funds to clients.

It is better to select the correct code before submitting an application for registration to the Federal Tax Service, since incorrect indication of the code or its absence will cause the documentation to be returned for revision.

The register itself is official list, consisting of 21 subsections, which present the corresponding type of economic activity. Each subsection has letter designation according to the Latin alphabet.

The digital designation consists of 21 digits arranged in the following format 00. 00.0 00.00 00.00.0 00.00.00, where:

1. - Class

00.0 – subclass

00.00 – group

00.00.0 – subgroup

00.00.00 – view.

When filling out the documentation, you do not need to indicate the letter designation, and the entire series of symbols is also not necessary - it is allowed to write down the designation of the group without an exact indication of the subgroup and the type of occupation itself.

The division into classes changes according to the procedure established by Rosstat, with mandatory public information.

In 2019, the division is as follows:

1. Class A – farming, forestry, fishing, hunting.
2. Class B – carrying out work on excavation of minerals.
3. Class C – production related to processing.
4. Class D - work with water resources, solving problems related to cleaning up pollution.
5. Class E – work on the introduction of electricity, gasification, air conditioning.
6. Class F – construction.
7. Class G – organization of both retail and wholesale trade processes (sales area).
8. Class H – logistics direction.
9. Class I – hotel management and catering.
10. Class J – enterprises processing information channels and communication services.
11. Class K – provision of financial and insurance services.
12. Class L – real estate sector.
13. Class M – activities for the development of science and technology.
14. Class N – administration of the enterprise.
15. Class O - work of government agencies, protection of the military security of the country.
16. Class P – educational activities.
17. Class R – promoting the development of sports and cultural achievements.
18. Class S – other (other) occupations.
19. Class T - organization homemade goods or services at home.
20. Class U – work of extraterritorial enterprises.
21. Class Q – provision of services and goods in the field of healthcare, social sphere.

By law, it is necessary to indicate a minimum of three digits of the code to indicate the selected area of ​​activity of the enterprise (definition of subclass).

When choosing an individual entrepreneur code, it is necessary to use only official sources for the formation of the Classifier, otherwise the entrepreneur risks indicating an erroneous designation.

Not all codes can be used for individual entrepreneurs, since some do not allow this form of enterprise formation. There are classes that only registered users can use legal organizations. For other types of activities, you must obtain a license or special permission.

There are specialized companies that will help you determine the correct codes and register individual entrepreneurs according to all the letters of the law. You can cope with the task yourself, because current list OKVED 2019 for individual entrepreneurs is available on the Internet with the correct numbers and codes.

The table shows in detail the types of occupations that require additional regulations and permits:

When planning to do business in these areas, it is better to deal with permitting documentation in advance, since sometimes obtaining a license or permit can take a long time.

There are categories of activities that are strictly prohibited for individual businessmen; these are strategic areas of activity for the state that require High Quality and maximum resources.

Types of activities prohibited for individual entrepreneurs:

• industrial production explosive goods, aircraft, military equipment;
• organization of production of medical products;
• private security activities;
• provision of services for providing jobs abroad;
• organization of activities in the field of communications, television and radio broadcasting;
• gambling bookmakers;
• the field of geology and geodesy;
• establishing the production and further sale of alcohol-containing drinks;
• astronautics;
• developments in the use of nuclear energy;
• provision of lending services in any form;
• organization of trading platforms of any type;
• provision of insurance and clearing services.

When choosing OKVED codes for individual entrepreneurs, it is necessary to take into account the above information, since all responsibility for non-compliance with the letters of the law falls entirely on the shoulders of the business project manager.

According to the law, any number of types of activities can be indicated in the application for registration of an individual entrepreneur. However, it should be borne in mind that many species require additional documents to carry out registration, and also bear certain responsibility for correct management business processes.

For example, registration of individual entrepreneurs in the field educational activities entails the absence of a criminal record of the manager, which is confirmed by a special certificate. The Ministry of Internal Affairs has the right to issue such certificates, having previously made a request to the database of previously convicted citizens.

It is better to order all the necessary certificates in advance - before registering with the Tax Inspectorate. If the required data is not available in personal file, the specialist will make the request personally. In this case, the process of entering data into the State Register slows down, sometimes significantly.

There can be only one main code for OKVED for individual entrepreneurs. When specifying the main type, you must immediately take into account all the nuances of doing business in this direction. The main responsibility lies with the calculation of social contributions for the hired labor used. The largest tariffs are set for the use of hired labor at risky sites that are dangerous to life and health.

IN mandatory An individual entrepreneur must notify the Social Insurance Fund about his main type of occupation before April 15 of the following year (after registration or reporting). If the data from the businessman was not transferred to the Federal Social Service, then the rate for employee accident insurance will be set independently by the state executor. The size of the bet will be the largest of all the types of activity specified by the entrepreneur.

In this case, the entire responsibility for providing data to the public service falls on the businessman himself, since the tax office reports only the very fact of the birth of a new entrepreneur. All data on types of activities and the corresponding OKVED codes must be reported by the business manager personally or through an assistant.

The main type of activity is considered to be the one from which the maximum profit is received for the reporting year.

In order to change the type of activity specified in the Certificate of Registration, you must write an application to the Federal Tax Service (FTS) indicating the new OKVED code. After the specialist enters all the necessary data into the Unified State Register of Individual Entrepreneurs, the applicant will be issued a new extract from the Unified State Register of Individual Entrepreneurs.

Similar actions must be performed in the event of termination of activities in the main type of activity, in order to correctly make accruals to the budget.

Each time you make changes to the State Register, you must pay a state fee for registering data. Therefore, it is more profitable to immediately decide on the main direction of the business - this will help save both time and financial resources for an entrepreneur.

It should be noted that the type of activity should be changed within three workers days after starting a new business direction. The application is written according to form p24001 indicating correct name type and its code (a sample is available on the Internet).

The choice of activity is directly related to the tax regime specified in the application, since they must be consistent with each other. The fact is that the use of simplified language must strictly correspond to the permitted types of activities according to OKVED.

Each of the preferential tax regimes, whether it is the simplified tax system, UTII or PSN, they have their own assigned types of occupations, which in no case should be violated. The only exception is the general tax system for individual entrepreneurs (OSNO), which allows you to choose any type of activity, except for strictly prohibited varieties. Disputes between tax office and entrepreneurs arise due to disagreements regarding the type of activity and income received.

The main reasons for the proceedings between the parties are as follows:

• VAT refund when making transactions with counterparties - it is indicated that the type of settlement activity of the second party to the transaction is not specified;
• recognition of the application of the 6 percent rate as invalid due to the same discrepancy by type of occupation;
• when disputes arise, tax authorities try to obtain the maximum tax payments from the entrepreneur, mainly at a rate of 13 percent.

In this case, you should definitely request information from your business partner regarding the type of activity.

For consistent management tax accounting and compliance with all the letters of the law when choosing the type of OKVED and taxation system, it is better to obtain appropriate instructions from your tax inspector.

Responsibility for violations

For doing business not according to the types specified in OKVED, there is a administrative responsibility in monetary equivalent - 5 thousand rubles (Article 14.25 of the Code of Administrative Offenses of the Russian Federation). The amount is insignificant, however, the very occurrence of penalties is already unfavorable for every person.

A payment order and notice of detected offenses are issued executive service. This happens if a change in the type of activity of the enterprise is not reported to government agencies within three days.

Find out information about codes by All-Russian classifier, including for individual entrepreneurs, it is better from official sources. Now public services have their own online resources containing all the necessary information for the population.

Before registering your business, you need to carefully study the available information on OKVED codes for individual entrepreneurs in 2019 with a detailed explanation of each type. If difficulties arise with the correct choice and interpretation of the chosen type of occupation, then it is worth contacting a tax inspector for a qualified explanation of the situation.

The second option the right choice There may be a consultation with entrepreneurs who are already doing business in the chosen industry. You can conduct a consultation on thematic forums, without even resorting to a personal meeting or calls.

• physical and/or chemical treatment materials, substances or components for the purpose of converting them into new products, although this cannot be used as a single universal criterion for determining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and other processed products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be semi-finished products for post-processing. For example, the product of aluminum purification is used as a raw material for primary production aluminum products, for example aluminum wire, which in turn will be used in necessary designs; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, for example engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of section C "Manufacturing", regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories through casting/molding or stamping plastic materials includes grouping 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic processing or treatment of waste, which is classified in section E (water supply; sewerage, organization of waste collection and disposal, pollution control activities). However, the production of new finished products(as opposed to products made from recycled materials) refers to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered production process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, computer repair household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in group 45 (wholesale and retail and repair of motor vehicles 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. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Recycling means the following types activities involved in production and defined in this classifier:

• processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20
• Pasteurization of milk and bottling, see 10.51
• leather dressing, 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, metallization and heat treatment metal, see 25.61
• mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:

• logging activities classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars)
• beneficiation of ores and other minerals classified in section B (MINERAL MINING)
• construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION)
• activities of breaking down large quantities of goods into smaller groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals
• solid waste sorting
• mixing paints according to customer's order
• metal cutting according to customer's order
• explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

In the application for registration of an individual entrepreneur or legal entity there is a clause “Information on activity codes according to the All-Russian Classifier of Types of Economic Activities.” Let's figure out what to put there and why it's needed.

(And if you forget to indicate some type of activity or come up with it after registration new business- don't panic, we know what to do)

You will:

understand what OKVED is

select the main one and additional codes types of economic activities (it's not as complicated as it sounds)

subsequently inform the tax authorities about new business areas

What is it anyway - OKVED codes

All-Russian classifier of types of economic activity. A list of digital codes and explanations that indicate a particular line of business. For example, what the owner of a booth for instant photographs, a wedding photographer or a retoucher do is classified by OKVED as “74.20 - Activities in the field of photography”, and a fashion designer who makes leather handbags must choose the code “15.12 - Production of suitcases, ladies bags and similar products of leather and other materials; production of saddlery and other leather goods.”

Why is this necessary?

The government wants to know what kind of business you are in. But there are many areas of activity, and each can be called differently, for example, “I make cider” or “I own a cidery.” OKVED codes were invented to standardize communication between the tax office and businessmen. You report the code “11.03”, and the state understands that your business is “Production of cider and other fruit wines”. And don't try to explain that cider is not wine.

The types of activities of each company are listed in the Unified State Register of Legal Entities and Individual Entrepreneurs. It seems that the easiest way to enter the required numbers into the application is to look for them from a direct competitor and not read the instructions further. The catch is that OKVED is regularly updated; the latest edition came into force in July 2016. Perhaps something has changed in your type of activity: new codes have been added, and old ones have been edited or are invalid. So it's better to rely on yourself.

Select your main activity

There can be as many of them as you like, but the main one is one. It determines the amount of “injury” contributions that will have to be paid to the Social Insurance Fund from the salary, bonuses and other income of each employee (if any). The standard rate is 0.2%, but the higher the risk of the main activity, the higher the contributions. Maximum - 8.5%.

An individual entrepreneur can indicate the main type of activity during registration and forget about it. The LLC independently confirms it every year before April 15th. If this is not done, the Fund will make the most risky of all your activities the main one so that contributions for injuries are maximum.

Before registering a business, you need to correlate your type of activity with the OKVED directory. This is a special classifier that contains several sections, and in them each type of activity is assigned its own code. OKVED helps the state determine what your enterprise will do. In an application for registration, as a rule, they are not limited to one code. It is customary to indicate all types of activities that you plan to engage in. The legislation does not establish restrictions on the number of codes, but you should not indicate more than 20 types of activities. An impressive list of OKVED codes, on the contrary, will make it difficult to assess what you specialize in. If necessary, you can always change the types of activities specified during registration.

How to choose OKVED in 2018

In a special service you can select the OKVED code online. It is enough to enter the name of the planned type of activity and receive a list of suitable OKVEDs.

To select the type of activity manually, select the section in the OKVED directory that corresponds to your field of activity. Then within the section, step by step, you will reach the desired group and activity code. Maybe you will find several codes that suit you. Choose among them the one that most characterizes your activity and use it as the main one, and indicate the rest as additional ones. OKVEDs must be selected with details of at least 4 characters. If the entire group of an activity type is suitable for you, then you do not need to indicate the codes included in it. If you want to describe your activity in more detail, indicate the code in the class below, in 5 or 6 characters. To help you, we have created a special service where we have prepared a list of OKVEDs for the most common businesses:

• 62.01 - Computer software development;
• 62.02 - Advisory activities and work in the field computer technology;
• 62.09 - Activities related to the use of computer technology and information technologies, other;
• 63.11.1 - Activities for the creation and use of databases and information resources.

• 47.11 — Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores;
• 47.19 — Other retail trade in non-specialized stores.

47.91 — Retail trade by mail or via the Internet information and communication network Includes:

• 47.91.1 - Retail trade by mail;
• 47.91.2 - Retail trade carried out directly using the information and communication network Internet;
• 47.91.3 — Retail trade through Internet auctions;
• 47.91.4 - Retail trade carried out directly through television, radio, telephone.

• 49.41 — Activities of road freight transport;
• 52.29 - Other auxiliary activities related to transportation;
• 53.20.3 - Courier activities;
• 52.21.2 - Auxiliary activities related to road transport;
• 77.39.11 — Rent and leasing of other things road transport and equipment.

• 47.51.1 — Retail trade textile products in specialized stores;
• 47.71 — Retail trade in clothing in specialized stores.

• 47.59 — Retail trade in furniture, lighting fixtures and other household products in specialized stores;
• 47.53 — Retail sale of carpets, carpet products, floor and wall coverings in specialized stores.

• 47.59.1 - Retail trade of furniture in specialized stores;
• 47.41 — Retail trade in computers, peripheral devices and software in specialized stores;
• 47.78.1 — Retail trade in photographic equipment, optical instruments and measuring instruments, except glasses, in specialized stores.

• 49.32 — Taxi activities.

• 56.10 — Activities of restaurants and food delivery services;
• 56.30 - Serving drinks;
• 56.29 — Activities of public catering establishments for other types of catering.

• 95.11 - Repair of computers and peripheral computer equipment;
• 62.02 — Advisory activities and work in the field of computer technology.

• 96.02 — Provision of services by hairdressing and beauty salons;
• 96.04 — Physical education and health activities;
• 96.09 — Provision of other personal services not included in other categories.

• 74.20—Activities in the field of photography.

Take advantage of the free online service by choice OKVED!

What does the main OKVED influence?

Your taxation system, the amount of taxes and the number of reports submitted do not depend on the selected OKVED codes. Individual entrepreneurs who plan to hire workers should pay special attention to the main OKVED code. Deductions are made from employee salaries insurance premiums to various funds. The Social Insurance Fund sets the rate of contributions “for injuries” based on the main activity. The more risky the type of activity according to OKVED, the higher the contribution rate will be. LLCs independently annually confirm their main activity with the Social Insurance Fund. If confirmation is not sent before April 15 of the following year, then the fund will assign the highest contribution rate based on all OKVEDs specified during registration.

What if OKVED does not match your business?

The list of OKVED codes included in the state register of entrepreneurs is a list of activities that you are likely to be engaged in or will be engaged in. It is not necessary to conduct activities according to all declared codes. The tax office is not very interested in what you do, so there is nothing wrong with unnecessary activities. Even if you have a business for which you did not enter the OKVED code, it’s okay, there is no tax liability for this. But the Code of Administrative Offenses provides for liability for failure to provide information about a legal entity or individual entrepreneur in the form of a fine of 5,000 rubles. To prevent inspectors from trying to collect this amount from you, it is better to supplement the list of OKVEDs. Read how to do this in our article.

What to do after choosing OKVED

It's time to register your business. will help prepare documents for individual entrepreneur registration.