The OKVED code (all-Russian classifier of types of economic activity) is indicated when filling out an application for registration of an individual entrepreneur or LLC with the tax service. Consider which OKVED codes to choose for retail clothing.
Structure and decoding of the OKVED code
First, let's figure out the structure and decoding of the OKVED code.
The structure of the OKVED code
The OKVED code, as a rule, consists of two to six digital characters. The structure of OKVED can be as follows:
XX - class
XX.X - subclass
XX.XX - group
XX.XX.X - subgroup
XX.XX.XX - view
Decoding of the OKVED code
There is a special classifier of codes for decoding OKVED codes. It contains 21 sections, each of which is divided into 88 classes, which contains a description and decoding of each type of activity. The application for registration of LLC and individual entrepreneur indicates a code of at least four digits.
Selection of OKVED codes based on the tax regime in 2015-2016
OKVED codes for OSNO
When applying the OSNO (general taxation system), you can choose any OKEVD code, since this is the main tax regime.
OKVED codes for USN
Almost all OKVED codes fall under the USN. There are exceptions for which the simplified tax system cannot be applied, we will list which ones:
- 65.2 - Any financial intermediation.
- 65.21 - Financial leasing.
- 65.22 - Loan granting services and any other activity starting from 65.2.
- 66.0 - Insurance.
- 66.02 - Non-state pension provision.
- 67.12 - Exchange operations.
- 65.22.6 - Short-term loans secured by movable property for pawnshops.
The rest of the OKVED codes can be applied to the STS, taking into account the restrictions in force in this tax regime: the number of employees, the presence of branches, etc. You can familiarize yourself with the list in more detail in the article "Transition to the simplified tax system: rules and procedure".
OKVED codes for ESKhN
All activities that start from 01 - farming, hunting and everything related to agricultural activities.
UTII and Patent
Basic and additional OKVED codes with decoding
The first code you enter reflects the main activity. In addition to the main activity code, you can also add additional OKVED codes.
Example: Your main OKVED code: "Retail trade in men's, women's and children's clothing" (52.42.1). Perhaps in the future you will also start selling footwear. To do this, in addition to the main code, you can specify the additional OKVED code - 52.43.1: “Retail trade of footwear” as an additional activity.
It is better to indicate additional codes immediately, so as not to rewrite the application in the future and not to make changes to the Unified State Register of Legal Entities (USRLE).
Figure: 1. Sample application for OKVED
Recall that earlier it was enough to indicate the OKVED code of 3 digits. Since July 2014, 4 digits are indicated. OKVED codes are indicated only for income generation. For expenses within the organization and for the performance of work, OKVED is not indicated.
For example: Each organization has an accountant, but the accounting code does not need to be specified as an activity. The same applies to purchasing goods, renting premises, etc.
Activity codes according to OKEVD - retail trade in clothing, footwear, haberdashery
The table below shows a ready-made set of OKVED codes compiled for retail trade in haberdashery, footwear and clothing. The set of codes is suitable for both individual entrepreneurs and LLCs.
If you choose a broader activity for the store, you can independently supplement it with the appropriate codes.
Tab. one.OKVED codes: Retail trade in footwear and clothing, etc. (UTII, Patent, USN)
| OKVED code | Kind of activity |
|---|---|
| 52.4 | Retail sale in specialized stores |
| 52.41 |
Retail trade in textiles and haberdashery |
| 52.41.1 | Textile retail |
| 52.41.2 | Retail trade in dry goods |
| 52.42 | Retail trade in clothing |
| 52.42.1 | Retail sale of men's, women's and children's clothing |
| 52.42.2 | Lingerie retail |
| 52.42.3 | Retail trade in fur products |
| 52.42.4 | Retail sale of leather clothing |
| 52.42.5 | Sportswear retail |
| 52.42.6 | Retail trade of hosiery |
| 52.42.7 | Headwear retail |
| 52.42.8 | Retail sale of items of clothing: gloves, ties, scarves, belts, braces, bow ties, etc. |
| 52.43 | Retail sale of leather goods and footwear |
| 52.43.1 | Retail trade of footwear |
| 52.43.2 | Retail sale of leather goods and travel accessories |
| 52.5 | Retail sale of used goods |
Specialized store and OKVED
A specialized store offers a narrow range of products. Examples include sporting goods stores, bookstores, furniture stores, flower shops.
Additionally, specialized stores are divided into the breadth of the assortment offered. For example, a clothing store is a full-service stand-alone store, a menswear store is a limited-range store, and a store selling tailor-made men's shirts is a highly specialized store.
A specialized store for OKVED means that this outlet can start trading anything under code 52.4 (retail trade in specialized stores), except for the following activities:
- 52.2 - retail trade in food products.
- 52.3 - retail trade in medical goods, pharmaceuticals, cosmetics and perfumes.
To understand a specialty store or not, the following example can be given: if a store sells 52.4 + 52.2, it is considered non-specialized.
Important information for filling out OKVED
As we noted above, there may be several OKVED codes, but only one is the main one. There are such OKVED codes under which your activity must have a licensed status.
The OKVED classifier has codes under which your activity will be required to have a licensed status and you will need to obtain an appropriate license. There is a whole list of licensed types of activity; trade includes licenses for the sale of alcohol and tobacco products, as well as the sale of special technical means designed to obtain information. In total, the law allows up to 30 OKVED codes for trade.
This section includes:
- wholesale and retail trade (i.e. sale without transformation) of any type of goods, as well as various types of services accompanying the sale of goods. Wholesale and retail trade are the final stages of distribution of goods. This group also includes the repair of cars and motorcycles. By selling without transformation, it is customary to understand standard actions (operations) associated with trade, such as sorting, classifying, ordering goods, mixing (mixing) goods (for example, sand), bottling (with or without prior washing of bottles), packing, splitting of bulk lots, repackaging into smaller lots for distribution, storage (chilled or frozen products)
Group 45 includes:
- all actions related to the sale and repair of cars and motorcycles, while groupings 46 and 47 include all other actions related to sales
The main difference between Cluster 46 (Wholesale) and Cluster 47 (Retail) is based on the predominant type of buyer
Wholesale is the resale (without conversion) of new or used goods to retailers, sale to legal entities such as manufacturing, commercial, institutional or professional users, or resale to other wholesalers, or employing agents or brokers to buy or sell goods
The main types of companies included in group 46 are commodity wholesalers, i.e. wholesalers acquiring rights to the goods sold, such as commodity wholesalers or intermediaries, distributors working for manufacturers, exporters, importers and buyers' associations, sales offices (but not retail stores) that are supported by manufacturers or extractive companies that are not part of them, for marketing purposes and not only; accept orders for direct shipment from factories or mines. It also includes brokers, agents, commission agents, buyers and buyer associations associated with the agricultural market. Wholesalers often collect, sort and shape goods themselves in large batches, break up large ones, repackage them into smaller batches (for example, medicines). Store, cool, deliver and install goods, promote sales and create brands
This class includes:
- all types of activities (except for the production and provision of lease) related to the trade, repair and maintenance of cars and motorcycles, including trucks and heavy platforms (wagons), such as wholesale and retail trade of new and used named vehicles, their repair and maintenance, sale of spare parts for vehicles and motorcycles
- activities of agents acting on the basis of commission agreements involved in the wholesale trade and sale of vehicles;
- vehicle washing, polishing, etc.
This class includes:
- wholesale trade at own expense, for a fee or on a contractual basis (based on deduction of commissions), associated with wholesale trade in the domestic and foreign markets (import / export)
This class does not include:
- wholesale of vehicles, motorcycles, motor homes, see 45.1, 45.4
- wholesale of car accessories, see 45.31, 45.4 0
- rental, leasing of goods, see 77
- packaging of solid goods and bottling of liquid goods, including mixing and filtration for third parties, see 82.92
This class includes:
- resale (sale without conversion) of new and used goods for personal or household use, or for use by shops, department stores, stalls, postal enterprises, persons delivering goods on a door-to-door basis, traders, consumer cooperatives, etc. etc. Retail trade is classified primarily by types of trade enterprises (retail trade in general-purpose stores - groupings from 47.1 to 47.7, retail trade outside stores - groups from 47.8 to 47.9). Retail trade in stores of a universal range of goods includes: retail sales of second-hand goods (grouping 47.7 9). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groupings with This grouping also includes:
- retail sale of goods such as personal computers, office supplies, paints or wood, although these products may not be suitable for personal or household purposes. Traditionally used in trade, the processing of goods does not affect the main characteristics of goods and may include, for example, only sorting, separating, mixing and packaging.
This class also includes:
- retail trade through commission sales agents and the activities of retail auction houses
This section includes:
- the use of plant and animal natural resources, including the cultivation of grain, keeping and breeding of animals;
- obtaining wood and other plants, animals or animal products on a farm or in their natural habitat
This section includes:
- mining of minerals that occur naturally in the form of hard rocks (coal and ore), in a liquid state (oil) or in a gaseous state (natural gas)
Extraction can be carried out by various methods, such as underground or surface mining, drilling wells, seabed mining, etc.
This section also includes:
- additional activities in order to prepare raw materials for sale: crushing, grinding, cleaning, drying, sorting, ore beneficiation, coal beneficiation, natural gas liquefaction and solid fuel agglomeration
The listed types of work are usually performed by economic entities that are themselves engaged in the extraction of minerals and / or are located in the area of \u200b\u200bmining. Extraction of minerals is classified into groupings according to the type of the main extracted mineral raw materials
Groupings 05 and 06 include:
- mining of fuel and energy minerals (coal, brown coal (lignite), oil, gas);
Groupings 07 and 08 include:
- mining of metal ores, various minerals and non-metallic minerals
Certain technological processes related to this division, in particular processes associated with the production of hydrocarbons, may also be carried out by specialized enterprises on the order of third parties as production services described in group 09
This section does not include:
- processing of extracted / mined minerals, see section C (Manufacturing);
- using the recovered materials without further processing for construction purposes, see section F (Construction);
- bottling of spring and mineral water from springs and wells, see 11.07
- crushing, grinding and other processing of certain soils, rocks and minerals, not associated with mining operations, see 23.9
This section includes:
- physical and / or chemical treatment 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 determining production (see waste recycling below)
Materials, substances or converted components are raw materials, i.e. products of agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. Significant periodic changes, upgrades, or transformations of products are considered to be manufacturing.
Manufactured products can be ready for consumption or can be semi-finished for further processing. For example, an aluminum purification 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 required 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 may include these items. However, the manufacture of specialized components and accessories by casting / molding or stamping of plastic materials includes Chapter 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of complete structures from constituent components, manufactured in-house or purchased. Waste processing, i.e. Waste recycling for the production of secondary raw materials was included in group 38.3 (recycling activities). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, 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 scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in heading 95 (repair of computers, personal and household items), at the same time, car repair is described in heading 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 class 33.20
NOTE The boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves recycling materials to make new products. These are usually brand new products. However, defining what constitutes a new product can be somewhat subjective.
Recycling implies the following 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
- leather dressing, see 15.11
- sawing and planing of wood; wood impregnation, see 16.10
- printing and related activities, see 18.1
- retreading tires, see 22.11
- manufacture of ready-to-use concrete mixtures, see 23.63
- electroplating, metallization and heat treatment of metal, see 25.61
- mechanical equipment for repairs or bulkheads (e.g. motor vehicles), 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.
They include:
- logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);
- modification of agricultural products classified in section A;
- preparation of food 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 (MINING OF MINERAL RESOURCES);
- construction and assembly work carried out on construction sites classified in Section F (CONSTRUCTION);
- activities for the breaking down of large consignments into small groups and the secondary marketing of smaller consignments, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;
- sorting of solid waste;
- mixing paints according to the customer's order;
- metal cutting on customer's request;
- explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)
This section includes:
- provision of electric and thermal energy, natural gas, steam, hot water, etc. through the existing infrastructure (network) of distribution lines of wires and pipelines
The parameters and length of the electrical and heating network are not a decisive factor; This section also includes the distribution of electricity, gas, heat, hot water, etc. in industrial areas or residential buildings. Therefore, this section includes: activities of enterprises that generate electricity and heat energy or gas, manage the distribution of electricity or gas
It also includes:
- ensuring the supply of heat and conditioned air
This section does not include:
- operation of water supply and sewerage systems, see 36, 37, transportation of gas through a gas pipeline (usually over long distances)
This section includes:
- work with wastes (including their collection, treatment and disposal), such as solid or non-solid, industrial or domestic, as well as with contaminated areas of the earth's surface
The product obtained from the processing of waste or waste water can be disposed of or used as raw material in other production processes. Water supply activities have also been added to this section as water supply is carried out using or through components also included in the wastewater treatment process
This section includes:
- general construction and special construction activities in terms of buildings and structures
It includes the construction of new facilities, reconstruction, overhaul, current repairs and additional work, installation of finished buildings or structures on the construction site, including the construction of temporary structures
General construction includes:
- construction of housing, office buildings, warehouses and other public buildings, farm buildings, etc. or construction of structures such as highways and streets, artificial structures on them, road service facilities, railways, runways of airfields and cosmodromes, other water bodies, irrigation systems, water supply systems and drainage networks, industrial enterprises, pipelines, lines communications and power transmission, sports facilities, etc.
Construction work can be carried out at own expense, for a fee or on a contractual basis. Some or all of the work may be subcontracted. This section includes work carried out by construction companies that are fully responsible for the construction project. This section includes the complete construction of buildings (Group 41), the performance of the full scope of construction work (Group 42), as well as special construction activities, if they are performed only as part of the construction process by subcontracting (Group 43). It includes the rental of construction equipment with an operator
This section also includes:
- implementation of projects for the construction of buildings or civilian objects using financial, technical and physical resources for their implementation with the aim of the subsequent sale of the constructed buildings or objects
If this activity is carried out for the operation of constructed facilities, then all types of work are related to construction
This section includes:
- wholesale and retail trade (i.e. sale without transformation) of any type of goods, as well as various types of services accompanying the sale of goods. Wholesale and retail trade are the final stages of distribution of goods. This group also includes the repair of cars and motorcycles. By selling without transformation, it is customary to understand standard actions (operations) associated with trade, such as sorting, classifying, ordering goods, mixing (mixing) goods (for example, sand), bottling (with or without prior washing of bottles), packing, splitting of bulk lots, repackaging into smaller lots for distribution, storage (chilled or frozen products)
Group 45 includes:
- all actions related to the sale and repair of cars and motorcycles, while groupings 46 and 47 include all other actions related to sales
The main difference between Cluster 46 (Wholesale) and Cluster 47 (Retail) is based on the predominant type of buyer
Wholesale is the resale (without conversion) of new or used goods to retailers, sale to legal entities such as manufacturing, commercial, institutional or professional users, or resale to other wholesalers, or employing agents or brokers to buy or sell goods
The main types of companies included in group 46 are commodity wholesalers, i.e. wholesalers acquiring rights to the goods sold, such as commodity wholesalers or intermediaries, distributors working for manufacturers, exporters, importers and buyers' associations, sales offices (but not retail stores) that are supported by manufacturers or extractive companies that are not part of them, for marketing purposes and not only; accept orders for direct shipment from factories or mines. It also includes brokers, agents, commission agents, buyers and buyer associations associated with the agricultural market. Wholesalers often collect, sort and shape goods themselves in large batches, break up large ones, repackage them into smaller batches (for example, medicines). Store, cool, deliver and install goods, promote sales and create brands
This section includes:
- transportation of goods and passengers, obeying or not obeying the schedule by rail, pipelines, road, water or air transport, as well as related activities, such as the activities of stations and terminals, parking lots for vehicles, handling and storage of cargo, etc. .d.
This section also includes:
- rental of vehicles with a driver or operator
This section does not include:
- overhaul or maintenance of vehicles other than motor vehicles, see 33.1
- construction, maintenance and repair of highways, railways, ports, airfields, see 42;
- maintenance and repair of motor vehicles, see 45.20
- rental of vehicles without driver or operator, see 77.1, 77.3
This section also includes:
- postal services
This section includes:
- provision of places for short-term accommodation, as well as the provision of a full range of food and drinks suitable for direct consumption
The scope and type of additional services provided under this section may vary significantly
This section does not include:
- the provision of long-term residence services, as it is classified in the section describing real estate transactions (section L);
- the preparation of food or drinks that are either not suitable for direct consumption or are sold through independent distribution channels, i.e. by wholesale or retail trade
The cooking classification of these foods is given in section C (PROCESSING PRODUCTS)
This section includes:
- production and transmission of information and cultural materials, provision of means of transmission and placement of these materials, as well as activities in the field of communications, information technology and data processing technologies and other activities for the provision of information services
The main elements of this division are publishing activities, including software production (Group 58), filming and sound recording (Group 59), activities in the field of television and radio broadcasting (Group 60), activities in the field of telecommunications (Group 61), information technology ( grouping 62) and other information services (grouping 63). Publishing activities include acquiring copyright for the content of the material (information products) and distributing this content to the general public by organizing or participating in the reproduction and distribution of this content in various forms. All possible forms of publication (including print, electronic and sound form, information and communication network Internet, creation of multimedia products, such as reference books on CD-ROM, etc.) are included in this section.
Activities related to the production and distribution of television and radio programs are included in groups 59, 60 and 61, which deal with the different stages of this process. Certain elements, such as the production of motion pictures, television series, etc., are covered in Chapter 59, while the production of off-the-shelf programs for television and radio channels from components produced under Chapter 59 or other components (for example, live news programs) is included in grouping 60. Broadcasting of finished television and radio programs without any change in content is included in grouping 61. Such broadcasting, in accordance with the description of grouping 61, can be carried out through terrestrial, satellite, cable TV and radio broadcasting systems, wired broadcasting or using the information and communication network Internet
This section includes:
- financial services, including insurance, reinsurance, pension insurance, as well as activities for the provision of financial services
This section also includes:
- activities related to financial assets, activities of holding companies, trusts, various kinds of funds and similar financial organizations
This section includes:
- the activities of landlords, agents or brokers in one or more of the following areas: buying or selling real estate, renting real estate, providing other real estate services such as appraisal, insurance or the activities of trustees
The activities of providing intermediary services in this section can also be carried out with own or leased real estate and can be carried out on a fee or on a contractual basis.
This section also includes:
- information about property owners
This section includes:
- activities of public authorities and local self-government
It includes:
- the adoption of laws and the corresponding regulation of such areas as taxation, national defense, public order and security, migration, international activities, finance, natural resources and environmental protection, education, science, culture, health, physical culture and sports, tourism ... Legal or institutional status is not decisive when referring the type of activity to this section.
This means that the types of activities classified in other sections of the classifier are not included in this section, even if they are carried out by state and local authorities. For example, government regulation of activities in the field of education is included in this section, but the learning process itself is not included in this section (see section P). Government regulation of healthcare activities is included in this section, while the activities of hospitals are not included in this section (see section Q)
This section also includes:
- activities in the field of social security
This section includes:
- education both for schoolchildren and for preparation for various professions
In the Russian Federation, the following types of educational organizations are established that implement basic educational programs:
1) preschool educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of preschool education, childcare and supervision;
2) general educational organization - an educational organization that carries out educational activities as the main goal of its activities in educational programs of primary general, basic general and (or) secondary general education;
3) professional educational organization - an educational organization that, as the main goal of its activities, carries out educational activities on educational programs of secondary vocational education;
4) educational organization of higher education - an educational organization that carries out educational activities on educational programs of higher education and scientific activities as the main goal of its activities
The following types of educational organizations are established in the Russian Federation that implement additional educational programs
1) organization of additional education - an educational organization that carries out educational activities as the main goal of its activities on additional general educational programs;
2) organization of additional professional education - an educational organization that carries out educational activities for additional professional programs as the main goal of its activities
This section includes:
- state, municipal, non-state (private) educational organizations of all types
The system is multilevel: education for both adults and those who master the basics of literacy. Can be used in educational organizations that implement military professional educational programs, in educational organizations under the jurisdiction of the Federal Penitentiary Service
Each level has its own sets of programs
Classes for students with disabilities are included separately
In the Russian Federation, education can be obtained:
- in organizations carrying out educational activities;
- outside organizations carrying out educational activities (in the form of family education and self-education)
Training in organizations carrying out educational activities, taking into account the needs, capabilities of the individual and depending on the volume of compulsory classes of the teacher with the students, is carried out in full-time, part-time or part-time form
Education in the form of family education and self-education is carried out with the right to further undergo intermediate and state final certification in organizations carrying out educational activities
A combination of various forms of education and training is allowed.
Forms of obtaining education and forms of training in the basic educational program for each level of education, profession, specialty and direction of training are determined by the relevant federal state educational standards, educational standards, unless otherwise established by this Federal Law of December 29, 2012 N 273-FZ On Education in the Russian Federation. Forms of training for additional educational programs and basic vocational training programs are determined by the organization carrying out educational activities independently, unless otherwise established by the legislation of the Russian Federation
Each level of education includes the activities of special (correctional) educational organizations (classes, groups) that provide treatment, education and training, social adaptation and integration into society of children and adolescents with disabilities
This grouping classifies adult education, according to the content corresponding to certain levels of general education
This section also includes:
- other types of education and training, for example, training in schools for vehicle drivers;
- training, mainly related to sports and recreational activities, such as tennis or golf, as well as educational activities, received in general educational organizations (school, boarding school, gymnasium, etc.), which is the basis for secondary vocational and higher education;
- secondary general education received at the same time (secondary music, choreographic, art schools, art schools, etc.)
