Below you will find a convenient module “OKVED codes for 2019 with decoding”. The classifier contains a search for codes for individual entrepreneurs and LLCs. Just enter the keyword of your activity in the field below and get a selection of the necessary codes.

OKVED codes

Section A.

Agriculture, forestry, hunting, fishing and fish farming

Section B

Mining

Section C

Manufacturing industries

Section D

Providing electricity, gas and steam; air conditioning

Section E.

Water supply; water disposal, organization of waste collection and disposal, pollution control activities

Section F

Construction

Section G

Wholesale and retail trade; repair of vehicles and motorcycles

Section H.

Transportation and storage

Section I.

Activities of hotels and catering establishments

Section J

Activities in the field of information and communication

Section K

Financial and insurance activities

Section L

Real estate activities

Section M

Professional, scientific and technical activities

Section N.

Administrative activities and related additional services

Section O

Public administration and military security; social Security

Section P

Education

Section Q.

Activities in the field of health and social services

Section R

Activities in the field of culture, sports, leisure and entertainment

Section S

Provision of other types of services

Section T

Activities of households as employers; undifferentiated activity of private households in the production of goods?

Section U

Activities of extraterritorial organizations and bodies

Collections of OKVED codes for popular types of business

All codes indicated on the website correspond to the new edition of OKVED 2

What is OKVED

Before sending a package of documents to the specialists of the territorial tax service for registration, future individual entrepreneurs and LLC founders must have a clear idea of ​​what types of commercial activities they are going to study. This is important because when entering information about a newly created enterprise into state registers, OKVED codes are of decisive importance for tax authorities.

If you decipher this abbreviation, it will sound like this:

All-Russian classifier of species economic activity .

Already from the title it is quite clear what the essence of this document is: each type of commercial work or service in Russia has its own digital code. To enter classification codes into the title package, you do not need to create any special documents; it is enough to list them in or the Company with limited liability, which is filled out in a strictly prescribed form.

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OKVED structure

The code consists of 6 characters - numbers separated by dots and has the following form XX.XX.XX. You can clearly see what number means what in the figure below:

Who is required to work according to OKVED

OKVED is equally applicable to all enterprises and organizations, regardless of their legal form.

That is, CJSC, individual entrepreneur, LLC reflect the same digital codes in their title documents.

The procedure for selecting classification ciphers is mandatory for all commercial companies and has no exceptions.

What you need to know and how to accurately select OKVED codes

When studying and entering OKVED digital codes into the registration application, many novice entrepreneurs unknowingly make a number of mistakes. In order to help avoid them, we’ll talk in detail about what to rely on and in what order to act when choosing codes from the all-Russian classifier.

1. Not all codes are equivalent when entered into the constituent documents of an enterprise or individual entrepreneur. The first code chosen is considered the main one, since it must correspond to the type of activity that is prioritized at the enterprise. All other codes play an additional role and are of a secondary nature. Every organization must have at least one code from OKVED; without it, registration with the state is simply impossible;
2. All actually and formally possible types of economic activity carried out on the territory of Russia have their own special digital designation, which is included in OKVED. In turn, OKVED consists of sections and subsections, groups and subgroups. When choosing digital ciphers, you should go from large to small. That is, you need to start by defining the scope of activity, and gradually, through sections and groups, reach any specific type of activity. At the same time, you need to try to select codes so that they correspond as much as possible and reflect the essence of the actual work performed and services provided;
3. The digital code from OKVED allowed for registration must consist of at least 3 characters. 3 numbers imply a subclass of the section and, as a rule, they are chosen by those entrepreneurs who do not want to limit their actions within this section in any way. However, it is still preferable to indicate narrower ones in terms of practical application four-digit ciphers;
4. If suddenly a newly created organization plans to engage in those works or services that, under Russian law, are subject to mandatory licensing or require special permission, it is best not to act at random, but to consult with specialists. They will help you more accurately designate the name of a particular type of activity and select the correct digital code, which will protect you from all sorts of troubles in the future.

Attention! If problems arise in selecting OKVED codes, it is enough to study Appendix “A” to the classifier. It is an excellent assistant and contains quite detailed explanations for all types of activities.

Subtleties of choosing ciphers from OKVED

We talked about the main points that you should pay attention to when choosing codes from OKVED. Now about some of the nuances of choosing types of activities based on digital ciphers from the classifier.

• When choosing OKVED codes, future businessmen, in particular the founders of an LLC, should remember that there must be a 100% coincidence of the types of activities specified in the application and those indicated in the charter, otherwise tax officials can easily refuse registration. But even if the initial stage of registration with the tax service is completed successfully, problems may well arise when opening a bank account, since bank employees check documents no less carefully;
• The law does not in any way limit the number of OKVED codes included in the application for registration of an enterprise. Therefore, businessmen often enter not only those specific types of activities that they actually plan to engage in, but also those that they envision only in theory. The accumulation of codes from the classifier included in title documents entails a number of dangers. Let's give just one fairly common example: some types of activities may be subject to a special UTII tax regime, and in such cases, tax authorities may require an entrepreneur or organization to submit separate reports on them. Thus, experts advise holding back and not adding more than two dozen OKVED codes to the constituent documents and, when choosing them, carefully study the features of each type of activity, including from the point of view of tax legislation;
• It is extremely important to correctly understand and interpret the names of the types of activities listed in OKVED. Otherwise, an incident may arise in which the most necessary and actual genus activities will not be included in the state register for this organization or individual entrepreneur. The consequences of such an incident are unpleasant. Firstly, if necessary, it will be impossible to obtain a license, and secondly, it will be impossible to switch to UTII, which operates for strictly defined types of activities at the local and municipal level.

Important! Entering the correct codes from OKVED into the registration documents at the stage of registering an enterprise with state registration is of great importance. If tax specialists discover an error, they will certainly issue an automatic refusal to register. At the same time, the inaccuracy can be corrected, but this will entail new financial and time costs.

In this article we have collected the most popular questions related to codes OKVED, which we are asked by both site visitors and clients.

1. How many OKVED codes can be specified when registering an LLC or individual entrepreneur

The legislation does not limit number of OKVED codes, which you can specify during initial registration legal entity(for example, LLC) or individual entrepreneur.

Form P11001 and P21001 contain 57 fields for indicating selected OKVED codes. The first cell is used to indicate the main code. At the same time, there may be several sheets with OKVED codes.

2.What codes can be indicated in the form P11001 and P21001

Previously, it was possible to indicate codes containing only 3 characters, so do not be surprised if you find three-digit codes in an extract from the Unified State Register of Legal Entities of an organization registered before July 2013.

3. What is the main OKVED code

Main OKVED code This is a code for the type of economic activity that best reflects the activities of your organization or individual entrepreneur. That is, this is the activity that prevails in comparison with others.

4. What is an additional OKVED code?

Additional OKVED code reflect related activities, i.e. does not occupy a leading position among the rest. For example, for a car dealership, the main OKVED code will be the sale of cars, and the additional ones will be: Maintenance, sale of auto parts.

5. How to add or change OKVED codes

You can at any time add or change completely OKVED codes.

For a legal entity, there are two ways to add codes:

• Change of OKVED codes in the Charter and Unified State Register of Legal Entities
• Changing OKVED codes only in the Unified State Register of Legal Entities

For the first case, changes are made to the constituent documents of the legal entity, namely the Charter, which contains descriptions of the organization’s activities. To do this, you need to submit an application in form P13001 and a new edition of the Charter to the registration authority (FTS).

For the second case, changes in constituent documents not happening. Codes change only in the list of activities contained in the Unified State Register of Legal Entities.

6. Is it possible to indicate OKVED codes from different groups/sections

OKVED Directory Almost all possible types of activity are described: from agriculture to the activities of government agencies.

The legislation does not contain restrictions on the choice of codes for only one group. Thus, if the main code involves activities in the field of agriculture, then you have the right to indicate codes from other groups, for example, transport services.

7. How many codes does OKVED contain?

The current edition of the All-Russian Classifier of Economic Activities contains more than 1600 OKVED codes. New edition, which comes into force on January 1, 2016 (by the way, it was planned to be launched on January 1, 2015, but was postponed) already contains more than 2,500 codes.

This section includes:

The 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)

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:

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; impregnation of wood, 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 (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 classified under 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);

Processing 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 units 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 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)

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 agencies.

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 an official list consisting of 21 subsections, which represents the relevant 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 – lesson agriculture, forestry, fishing, hunting.
2. Class B – carrying out work on excavation of mineral resources.
3. Class C – production related to processing.
4. Class D – working with water resources, solving issues 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 sphere).
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, 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 legal entities can use. 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, since the current list of 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 of 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 for use atomic 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 necessary data is not available in your personal file, the specialist will make the request in person. 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 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 working days after the start of a new line of business. The application is written according to form p24001, indicating the correct name of the species 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 general system taxation for individual entrepreneurs (OSNO), which allows you to choose any type of activity, except for strictly prohibited varieties. Disputes between the tax inspectorate 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 use of 6 interest rate 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 conducting business not according to the types specified in OKVED, administrative liability is provided 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 a notice of detected offenses are issued by the executive service. This happens if a change in the type of activity of the enterprise is not reported to government agencies within three days.

It is better to find out information about codes according to the all-Russian classifier, including for individual entrepreneurs, from official sources. Now government 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 for making the right choice would be to consult 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.