OKVED is an all-Russian classifier of types of economic activity, in which each of these types is assigned a specific digital code. For example, “Taxi activity” has code 49.32. OKVED codes are indicated in the application for registration of an individual entrepreneur or LLC, so you need to know how to choose the right code for your intended activity.
To register individual entrepreneurs and LLCs from July 11, 2016, only the OK 029-2014 classifier () is used. Specifying codes according to the OKVED 1 classifier will lead to refusal of registration!
OKVED codes with decodingOKVED is a complex list that groups codes for types of economic activity by section, class, subclass, group, subgroup and type. Let's take as an example the OKVED code 47.78.61:
Wholesale and retail trade; repair of vehicles and motorcycles |
||
Retail trade, except trade in motor vehicles and motorcycles |
||
Subclass | Retail trade of other goods in specialized stores |
|
Other retail trade in specialized stores |
||
Subgroup | Retail trade of household liquid boiler fuel, bottled gas, coal, wood fuel, peat fuel in specialized stores |
|
Retail trade of household liquid boiler fuel, coal, wood fuel, fuel peat in specialized stores |
OKVED codes consisting of at least 4 digits are entered into the application for state registration, i.e. at the group level. In our example, we could limit ourselves to specifying code 47.78, which allows retail trade not only in fuel, but also in souvenirs, glasses, cameras and other specialized assortments included in this group. If you indicate the 6-digit code 47.78.61, then you will only be able to sell fuel, and you will need to report the new product line to the tax office.
You don’t need to understand this hierarchy in such detail; you can select OKVED codes through ours or go to the page by type of business.
Main activity according to OKVEDWhen registering an individual entrepreneur or LLC, you can indicate not only the codes that you immediately plan to work with, but also the codes of types of activities for the future. Suppose you are now opening a store, but in the future you would like to also engage in transportation, which means you can immediately enter the retail trade and transportation codes in the registration application. Select one of the OKVED codes by which you expect to receive maximum income as the main one.
The main type of activity is of great importance for calculating insurance premiums to the Social Insurance Fund for your employees. The more dangerous or traumatic the activity, the higher the premium rate will be.
The number of codes that you can enter on sheet A during registration is not limited by law. If you are missing one sheet A (for 57 codes), then you can fill out additional sheets. Just pay attention to the fact that the main OKVED code must be indicated only once - on the first sheet A, therefore there will be 56 codes on additional sheets. The large number of codes specified during registration does not oblige you to conduct business using them and does not affect your tax burden.
There are two difficulties here:
How to change OKVED codes if, after registering an individual entrepreneur or LLC, you decide to engage in activities whose codes you did not immediately indicate in the application? Within three days after starting a new activity, submit an application to your tax office:
- according to form P24001 - for individual entrepreneurs;
- in form - for organizations, if the new type of activity does not change the Charter;
- in form - for organizations, if a new type of activity changes the Charter (in this case, you will have to pay a state fee for changing the Charter - 800 rubles).
With the same statements, you can delete codes for which you do not operate.
For failure to submit, untimely submission or submission of false information about the types of activities, the taxpayer may be held administratively liable under Art. 14.25 Code of Administrative Offenses of the Russian Federation (fine up to 5,000 rubles).
Every 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 look at this concept, bring to the reader’s attention the 2019 OKVED codes broken down by type of activity, talk about what changes have occurred in this area, and offer an algorithm for independently selecting economic activity codes.
By order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014 No. 14-st, the All-Russian Classifier of Types of Economic Activities (OKVED 2) OK 029-2014 (NACE rev. 2) was adopted. OKVED is a list of codes related to a specific type of activity in the field of trade, provision of services, production, extraction of natural resources, etc.
From 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 July 11, 2016 must choose from this directory.
When registering an individual entrepreneur or legal entity from July 11, 2016, you must use OKVED 2. You can download OKVED 2019 codes with a breakdown by type of activity using this link:
The introduction of the new OKVED directory is dictated by the fact that business development goes beyond the scope of activities specified in the previous directory. The new OKVED 2 provides more precise and succinct names for types of business activities.
What should an individual entrepreneur do with OKVED from the old directory?Tax services will independently recode your OKVED codes specified when registering an individual entrepreneur or when making changes. Next, 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 Unified State Register of Individual Entrepreneurs (for individual entrepreneurs). The extracts will already contain codes in accordance with the OKVED OK 029-2014 reference book (NACE rev. 2).
You will need to check the compliance of the new codes with the types of 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 OK 029-2014 reference book (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 using this link.
Then go to the “activities” 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 Unified State Register of Individual Entrepreneurs through the Federal Tax Service website. The received extract will indicate the new OKVED codes for 2019. This option has become relevant since January 2017.
Why is the OKVED classifier needed?OKVED codes solve the following problems:
- simplify the classification of activities and encode data about them;
- allow you to collect and structure statistical information for each type of business activity for further analysis;
- make it possible to determine the possibility of an individual entrepreneur or legal entity operating under a particular tax regime, to identify the need to obtain additional permits and pay various fees.
The 2019 OKVED classifier consists of sections divided into classes containing detailed explanations of each type of activity
Sections have letter codes of the Latin alphabet. Classifier entries may include explanations: what is the 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 groups, each classifier record has a code designation consisting of numbers (from two to six) with a sequential coding method. Dots are placed between the second and third and between the fourth and fifth digits to indicate nesting levels and added to ensure compliance with code entries.
The structure of the classifier looks like this:
- XX - class;
- XX.X - subclass;
- XX.XX - group;
- XX.XX.X - subgroup;
- XX.XX.XX - view.
An individual entrepreneur or legal entity independently selects the appropriate OKVED code from the classifier during the state registration process. The number of codes is not limited. Moreover, new codes can be added at any time during further activities.
During the registration process of 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 indicate only a group of activities. Indication of only a class or subclass of activities is not allowed.
If you change the type of activity, it is necessary to change the OKVED codes. To do this, you must submit a corresponding application to the Federal Tax Service. We hope that the information presented on this page and OKVED 2019 codes broken down by type of activity will be useful to you.
The material has been edited in accordance with changes in legislation relevant as of 12/02/2019
May also be useful: Is the information useful? Tell your friends and colleaguesDear readers! The site's materials are devoted to typical ways to resolve tax and legal issues, but each case is unique.
If you want to know how to solve your specific issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257
This section includes:
Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured 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 a semi-finished product for further processing. For example, the product of aluminum purification 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 production 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 include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 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 basic waste treatment or treatment, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing 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, repair of computers and 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 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. 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
Processing implies the following types of activities involved in production and defined in this classifier:
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.
They include:
- - physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)
- - 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 of metal, see 25.61;
- - mechanical equipment for repair or overhaul (for example, automobile engines), see 29.10
- - logging 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 ore 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 small groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;
- - sorting of solid waste;
- - mixing paints according to the client's order;
- - cutting of metals according to the client’s order;
- - explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)
must correspond to the digital codes of the OKVED classifier and have at least four characters.
Classifier OKVED-2The OKVED classifier or reference book is a special document developed by Rosstandart. Until 2017, three editions of the classifier were in effect at once, which sometimes led to errors in the selection of OKVED codes and refusal of state registration of individual entrepreneurs. Since mid-2016, for the registration of individual entrepreneurs and legal entities, the OKVED-2 or OK 029-2014 classifier (NACE rev. 2), approved by Rosstandart Order dated January 31, 2014 N 14-Art.
Use only the current edition of the classifier from reliable sources! If you indicate the type of activity according to OKVED from the invalid edition of OKVED, you will receive a refusal to register an individual entrepreneur.
OKVED-2 consists of 21 sections, lettered in the Latin alphabet. Each section is divided into class, subclass, group, subgroup and species. In an application for registration of an individual entrepreneur, the digital code according to OKVED must be four, five or six digits. Let's look at an example of how to choose an individual entrepreneur type of activity.
Let's say a future entrepreneur wants to set up a stall to produce and sell fast food. In the classifier, this line of business has group code 56.10 and the characteristic “Restaurant activities and food delivery services.”
The group with the OKVED code 56.10 includes a subgroup with code 56.10.2 (Activities for the preparation and/or sale of food ready for immediate consumption on the spot, from vehicles or mobile benches), and it, in turn, includes a code of the type 56.10 .24 “Activities of market stalls and food preparation stalls.”
If you indicate in the application the OKVED code for individual entrepreneurs of four characters (56.10), then you will be able to engage in other types of activities included in this group:
- 56.10.1: Activities of restaurants and cafes with full restaurant service, cafeterias, fast food and self-service restaurants
- 56.10.3: Activities of restaurants and bars to provide food in railway dining cars and on ships.
If you enter in application P21001 only the type of activity with code 56.10.24, then you will not be able to open a summer cafe or restaurant using it until you report the new code to the tax office. Excessive detail is not needed here, so we recommend indicating the type of activity of the individual entrepreneur in the format of a four-digit code.
Please note that some areas of business are not available to an individual entrepreneur. For example, in order to sell strong alcohol, open a pawnshop, or engage in microfinance or insurance activities, you need to register a commercial organization (LLC or JSC).
How many OKVED codes can you choose?When registering an individual entrepreneur, the types of activities that are included in application P21001 are not limited. Sheet “A” holds 57 codes, but if this is not enough for you, then you can fill out the second and third sheet “A”. Typically, applicants indicate 10-20 codes to describe related areas of business.
The mere indication of multiple codes when registering an individual entrepreneur does not affect anything. In reality, there is no need to carry out all the chosen directions, submit separate reports or pay more taxes. But there’s also no point in trying to enter as many OKVED codes as possible, just in case. Later, an individual entrepreneur can always add types of activities by submitting a special form P24001.
One of the OKVED codes, according to which the maximum income is expected to be received, must be selected as the main one. The main code is important when choosing a tariff for employee injury insurance. The higher the risk of injury at work or occupational disease, the higher the rate of contributions established by law.
Certain types of activities must be licensed, i.e. obtain mandatory permission to engage in them. If a licensed type of activity is in the codes you have chosen, this does not mean that you need to immediately issue a license. You will only need it when you actually start this business.
How to choose an OKVED codeWhen ordering an individual entrepreneur registration service, professional registrars will select codes for you. But if you are willing to spend a little time and effort, then it is not at all necessary to contact a lawyer.
Application P21001 is a simple document to fill out; you only need to indicate the passport details of the future entrepreneur and the direction of business. The OKVED classifier is freely available in legal reference systems, free services for preparing registration documents, and other sources. The main thing is to pay attention to the fact that the OKVED directory you found was approved by order of Rosstandart dated January 31, 2014 N 14-Art.
Some sources have a built-in search form using a classifier, but you can also use a regular page search. Enter the word you are interested in in the search bar and examine the search results.
For example, you want to open a store, which means you need to enter a request. Next, from the proposed options, select only those that are suitable for your activity. Or you can do it differently - open section G (Wholesale and retail trade) and inside it go to the groups of codes that interest you.
Collections of codes by type of businessWe analyzed which types of activities are most often chosen by novice entrepreneurs. Usually this is retail trade, transportation, various types of services, agency activities, beauty salons. Activities on the Internet are also popular with individual entrepreneurs: information business, website creation, e-commerce. All these areas of business do not require significant financial costs at the start and attract more employees.
To help you choose codes, we have made a selection of the most popular types of activities among entrepreneurs. The codes are indicated in accordance with the OKVED-2 classifier.
| OKVED code | Type of activity |
| Activities on the Internet | |
| 47.99 | Other retail trade outside shops, stalls, markets |
| 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 |
| 62.02 | Advisory activities and work in the field of computer technology |
| 62.01 | Computer Software Development |
| 63.11 | Data processing activities, provision of information hosting services and related activities |
| 63.91 | Activities of news agencies |
| 58.13.2 | Publishing newspapers on electronic media |
| 58.11.2 | Publishing books, brochures, advertising booklets and similar publications, including publishing dictionaries and encyclopedias on electronic media |
| 58.11.4 | Publishing atlases, maps and tables on electronic media |
| 85.41 | |
| 62.09 | Activities related to the use of computer technology and information technology, other |
| Retail trade | |
| 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 |
| 47.25 | Retail trade of beverages in specialized stores |
| 47.41 | Retail sale of computers, peripheral devices and software in specialized stores |
| 47.43 | Retail trade of audio and video equipment in specialized stores |
| 47.52 | Retail trade of hardware, paints and varnishes and glass in specialized stores |
| 47.42 | Retail trade of telecommunications equipment, including retail trade of mobile phones, in specialized stores |
| 47.59 | Retail trade of furniture, lighting fixtures and other household products in specialized stores |
| 47.71 | Retail trade of clothing in specialized stores |
| 47.21 | Retail trade of fruits and vegetables in specialized stores |
| 47.22 | Retail trade of meat and meat products in specialized stores |
| 47.23 | Retail trade in fish, crustaceans and molluscs in specialized stores |
| 47.24 | Retail trade of bread and bakery products and confectionery products in specialized stores |
| 47.29 | Retail trade of other food products in specialized stores |
| 47.54 | Retail trade of household electrical goods in specialized stores |
| 47.73 | Retail trade of medicines in specialized stores (pharmacies) |
| 47.75 | Retail trade of cosmetics and personal hygiene products in specialized stores |
| 47.72 | Retail trade of footwear and leather goods in specialized stores |
| 47.61 | Retail sale of books in specialized stores |
| 47.62 | Retail sale of newspapers and stationery in specialized stores |
| 47.79 | Retail trade of used goods in stores |
| Transportation | |
| 49.32 | Taxi activities |
| 52.21 | Support activities related to land transport |
| 52.29 | Other auxiliary activities related to transportation |
| 49.41.1 | Transportation of goods by specialized vehicles |
| 49.41.2 | Transportation of goods by non-specialized vehicles |
| 49.41.3 | Rental of cargo vehicles with driver |
| Catering and hotels | |
| 56.10 | Restaurant activities and food delivery services |
| 56.21 | Activities of public catering establishments serving special events |
| 56.29 | Activities of public catering establishments for other types of catering |
| 56.30 | Serving drinks |
| 55.10 | Operations of hotels and other places for temporary accommodation |
| 55.20 | Activities to provide places for short-term accommodation |
| 55.30 | Activities to provide temporary accommodation in campsites, caravans and travel trailers |
| Beauty salons | |
| 96.02 | Providing services to hairdressing and beauty salons |
| 96.04 | Sports and recreational activities |
| 96.09 | Provision of other personal services not included in other categories |
| Services | |
| 68.31 | Activity of real estate agencies on a fee or contract basis |
| 69.10 | Activities in the field of law |
| 69.20 | Activities to provide services in the field of accounting, financial audit, tax consulting |
| 70.22 | Business and management consulting |
| 79.11 | Activities of travel agencies |
| 79.90 | Other booking services and related activities |
| 95.21 | Repair of electronic household appliances |
| 95.22 | Repair of household appliances, home and garden equipment |
| 95.23 | Repair of shoes and other leather goods |
| 95.24 | Repair of furniture and household items |
| 95.25 | Watch and jewelry repair |
| 81.22 | Other cleaning and tidying activities of residential buildings and non-residential premises |
| 97.00 | Activities of households with hired workers |
| 74.20 | Activities in the field of photography |
| 74.30 | Translation and interpretation activities |
| 85.41 | Additional education for children and adults |
From July 11, 2016, new OKVED-2 codes are used for state registration of legal entities and individual entrepreneurs. On June 28, 2016, Federal Tax Service Order No. ММВ-7-14/333@ dated June 16, 2016 on the transition to using the All-Russian Classifier of Types of Economic Activities OK 029-2014 for state registration of legal entities, individual entrepreneurs and peasant (farm) enterprises came into force (NACE Rev. 2).
When filling out codes for types of economic activity in application forms submitted to the registration authority for state registration of legal entities and individual entrepreneurs, at least 4 digital characters must be indicated.
In our country there is no commercial activity without bureaucratic interference. At the time of registration of an individual entrepreneur, he is assigned a special code and number. The entrepreneur undertakes to determine the essence of his business and undertakes to indicate it with numbers.
All coding rules are contained in a document called OKVED. The abbreviation stands for “all-Russian classifier of types of economic activity.” So, we seem to have sorted out the decoding. Further, OKVED 2017 codes acquired a new interpretation by type of activity in 2017. For example, the grouping code 01.11.13 will mean growing rye, and 01.11.15 will mean growing oats.
The OKVED classifier in the new year was influenced by the following edition. For example, OKVED-2 and KVED-2014 have lost their meaning since January 1.
To make OKVED easier to read, dots are placed after each pair of numbers. You could see this by reading the text above. Note that the five-digit OKVED names the subgroup, and the six-digit one, in turn, names the type of business activity.
A legitimate question follows: why do entrepreneurs even need these intricate codings? Let us answer: OKVED is simply necessary in order to maintain statistics. Thus, the state encourages individual entrepreneurs to take part in the creation of statistics.
So why is OKVED so important? The fact is that not every type of entrepreneurship can be carried out by private entrepreneurs. The code determines the number of the enterprise in OKPO, that is, in the business group classifier.
It should be noted that there are types of commercial activities that can be carried out by individual entrepreneurs only with restrictions. Therefore, here OKVED is just as important and irreplaceable. The choice of code plays a big role when issuing a license for a specific type of commercial activity. OKVED also affects the taxation system for business activities.
The correspondence of codes to certain types of activities is presented in tables posted on the global network. There is also an online service “Small Business. Ru" to identify these correspondences. For example, retail trade corresponds to number 52 at the beginning of the code, and wholesale trade to number 51. If you do not know which OKVED code corresponds to the area of activity of your company, then you can also go to RegForum.Ru and familiarize yourself with the table of codes existing there. This service will help you select the first two digits of the code. Gentlemen, individual entrepreneurs, be extremely careful, because the wrong choice of OKVED entails a large expenditure of funds. By the way, it is punishable under the Law of the Russian Federation to choose a type of commercial activity that an individual entrepreneur does not intend to engage in, but advertises it for the purpose of saving money.
Sometimes an entrepreneur must make changes to OKVED. To do this, he needs a passport with a copy, an updated charter and all attached documents and an extract from the state register received no earlier than a month before submitting an application to change the code.
