74.80 OKVED transcript. What is the OKVED code for agency services? How are tax regimes and OKVED codes related?

Tourism and rest 12.06.2019

OKVED - agency services for finding clients, services in retail or wholesale trade - codes for different types activities will be different. Why OKVED is needed and how to choose it correctly, we will consider in our article.

What is OKVED and who needs it

OKVED is a directory of codes, each of which corresponds to a specific type of activity. This handbook was developed by the Ministry economic development and is included in the standardization system of the Russian Federation (order of Rosstandart "On the adoption and implementation of the All-Russian classifier of species economic activity[OKVED2] OK 029-2014 [NACE rev. 2]" dated January 31, 2014 No. 14-st [ed. dated 10.07.2018]).

Each enterprise or individual entrepreneur is obliged to correctly code its activities when registering for tax purposes. These codes help the tax authorities systematize your activities. And the FSS, on the basis of the main OKVED, assigns a contribution rate for injuries.

Also, by the OKVED code, you can determine whether or not your activity is licensed.

Read about it in the articles:

"The procedure for licensing educational activities";
"Who Needs a Medical License".

OKVED code can consist of 2, 3, 4, 5 and 6 characters (XX.XX.XX):

1, 2 - class;

3 - subclass;

4 - group;

5 - subgroup;

When registering, you must specify a code of at least 4 characters. You also have the right to specify several codes in case you work in different directions. The code for the main activity is written first.

In the process of work, you have the right to change or supplement your OKVED codes.

When and how to change OKVED codes, read:

“How to change or add the main activity of an LLC?”;
"Change of OKVED of a legal entity - step by step instructions".

We select OKVED agency services

For agency services, the OKVED code is selected depending on the specific type of intermediary services provided by the enterprise or individual entrepreneur.

Then the procedure will be as follows. We determine which activity in our company will be the main one. And we begin to carefully read the directory, in it we first look for a complete match with the name of our services.

Let's take a closer look at several sections of the guide.

Section G “Wholesale and retail trade; auto repair Vehicle and motorcycles” paragraphs 45, 46, 47 refer to the services of agents in the field of wholesale and retail trade, as well as services related to motor vehicles.

So, for example, code 46.11 “Activities of agents in the wholesale trade of agricultural raw materials, live animals, textile raw materials and semi-finished products” is suitable for agents whose activities are related to agriculture.

What OKVED should be used when renting non-residential premises or vehicles, you will learn from the articles:

"Used by OKVED when renting vehicles";
"OKVED codes - rent of non-residential premises".

If nothing suitable was found, then the declared activity can be brought under the “other services” section.

Agency services can also include codes from sections S “Provision of other types of services”, paragraph 96 “Activities for the provision of other personal services” and N “Administrative activities and related additional services”.

OKVED - agency services for finding clients

Let us dwell in more detail on the provision of services for finding clients in areas not related to trade. In our time of fierce competition, this service has become very popular.

Unfortunately, having reviewed the entire OKVED collection, it is not possible to select a code with just such a name. But there is nothing wrong with that. For such situations, there are general purpose codes.

For this activity, it would be correct to use the code 82.99 specified in section N “Administrative activities and related additional services”.

The code has the following decoding:

clause 82 - administrative and economic activities, auxiliary activities to ensure the functioning of the organization, activities to provide other support services for business;
subparagraph 99 - activities for the provision of other business support services, not included in other groups.

Results

Having considered what OKVED is, we can say that choosing the right code will not be very difficult, the main thing is to carefully read the reference book itself. AT this case for agency services to find clients, there is no exact match in the directory, and we can use the code 82.99. If you doubt the correctness of the selected code, you can always call the tax office and consult with them.

The current directory can be found in the section "All-Russian classifiers assigned to the Ministry of Economic Development of Russia" on the website of the Ministry of Economic Development of Russia.

This section includes:

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 "recycling" below)

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

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of which machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or treatment of waste, which is classified in section E (water supply; sewerage, collection and waste disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under group 45 (wholesale and retail trade 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. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually it's completely new products. However, the definition of what constitutes a new product can be somewhat subjective.

Processing implies the following types of activities involved in production and defined in this classifier:

Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;

Milk pasteurization and bottling, see 10.51;

Dressing of leather, see 15.11;

Sawing and planing of wood; wood impregnation, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

Production of ready-to-use concrete mixtures, see 23.63;

Electroplating, plating and heat treatment of metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10

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

These include:

Logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

Preparation of foodstuffs for immediate consumption on the premises, classified in group 56 (activities of catering establishments and bars);

Processing of ores and other minerals classified in Section B (MINING);

Construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);

Breaking down large quantities of goods into small groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;

sorting solid waste;

Mixing paints according to the client's order;

Cutting of metals according to the client's order;

Explanation of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

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 choosing 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 looks sections of OKVED 2:

OKVED sections:

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: Growing seeds vegetable crops, with the exception of 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 the 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 clear when we are talking on 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 computer science and information technologies, 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. And arbitrage practice, and letters from the Ministry of Finance confirm that the entrepreneur is not liable for the implementation of activities 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 "... non-submission, or untimely submission, or submission of false information about legal entity or about 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 activity, and at the same time choose a mode 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 the 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.

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