Sections and classes of OKVED
Section/Class Code | Section/class name |
Section A | Agriculture, forestry, hunting, fishing and fish farming |
01 | Crop and livestock farming, hunting and provision of related services in these areas |
02 | Forestry and logging |
03 | Fishing and fish farming |
Section B | Mining |
05 | Coal mining |
06 | Crude oil and natural gas production |
07 | Mining of metal ores |
08 | Mining of other minerals |
09 | Providing services in the field of mining |
Section C | Manufacturing industries |
10 | Food production |
11 | Beverage production |
12 | Production of tobacco products |
13 | Textile production |
14 | Manufacture of wearing apparel |
15 | Production of leather and leather products |
16 | Wood processing and production of wood and cork products, except furniture, production of straw products and wicker materials |
17 | Production of paper and paper products |
18 | Printing activities and copying of information media |
19 | Production of coke and petroleum products |
20 | Production of chemicals and chemical products |
21 | Production of medicines and materials used for medical purposes |
22 | Production of rubber and plastic products |
23 | Production of other non-metallic mineral products |
24 | Metallurgical production |
25 | Production of finished metal products, except machinery and equipment |
26 | Production of computers, electronic and optical products |
27 | Electrical Equipment Manufacturing |
28 | Production of machinery and equipment not included in other categories |
29 | Production of motor vehicles, trailers and semi-trailers |
30 | Manufacture of other vehicles and equipment |
31 | Furniture manufacture |
32 | Production of other finished products |
33 | Repair and installation of machinery and equipment |
Section D | Providing electricity, gas and steam; air conditioning |
35 | Providing electricity, gas and steam; air conditioning |
Section E | Water supply; water disposal, organization of waste collection and disposal, pollution control activities |
36 | Water intake, treatment and distribution |
37 | Wastewater collection and treatment |
38 | Collection, processing and disposal of waste; processing of secondary raw materials |
39 | Providing services in the field of cleanup and other services related to waste disposal |
Section F | Construction |
41 | Building |
42 | Construction of engineering structures |
43 | Specialized construction works |
Section G | Wholesale and retail trade; repair of vehicles and motorcycles |
45 | Wholesale and retail trade in motor vehicles and motorcycles and their repair |
46 | Wholesale trade, except wholesale trade of motor vehicles and motorcycles |
47 | Retail trade, except trade in motor vehicles and motorcycles |
Section H | Transportation and storage |
49 | Activities of land and pipeline transport |
50 | Water transport activities |
51 | Air and space transport activities |
52 | Warehousing and auxiliary transport activities |
53 | Postal and courier activities |
Section I | Activities of hotels and catering establishments |
55 | Activities to provide places for temporary residence |
56 | Food and Beverage Activities |
Section J | Activities in the field of information and communication |
58 | Publishing activities |
59 | Production of films, videos and television programs, publishing of sound recordings and sheet music |
60 | Activities in the field of television and radio broadcasting |
61 | Activities in the field of telecommunications |
62 | Computer software development, consulting services in the field and other related services |
63 | Activities in the field of information technology |
Section K | Financial and insurance activities |
64 | Activities providing financial services, except insurance and pension services |
65 | Insurance, reinsurance, activities of non-state pension funds, except for mandatory social security |
66 | Support activities in the field of financial services and insurance |
Section L | Real estate activities |
68 | Real estate transactions |
Section M | Professional, scientific and technical activities |
69 | Activities in the field of law and accounting |
70 | Activities of head offices; management consulting |
71 | Activities in the field of architecture and engineering design; technical testing, research and analysis |
72 | Research and development |
73 | Advertising activities and market research |
74 | Other professional scientific and technical activities |
75 | Veterinary activities |
Section N | Administrative activities and related additional services |
77 | Renting and leasing |
78 | Employment and recruitment activities |
79 | Activities of travel agencies and other organizations providing services in the field of tourism |
80 | Security and Investigation Activities |
81 | Maintenance activities for buildings and grounds |
82 | Administrative and economic activities, support activities to ensure the functioning of the organization, activities to provide other support services for business |
Section O | Public administration and military security; social Security |
84 | Activities of government bodies to ensure military security and compulsory social security |
Section P | Education |
85 | Education |
Section Q | Activities in the field of health and social services |
86 | Health activities |
87 | Residential care activities |
88 | Providing social services without providing accommodation |
Section R | Activities in the field of culture, sports, leisure and entertainment |
90 | Creative activities, activities in the field of art and entertainment |
91 | Activities of libraries, archives, museums and other cultural facilities |
92 | Activities related to organizing and conducting gambling and betting, organizing and conducting lotteries |
93 | Activities in the field of sports, recreation and entertainment |
Section S | Provision of other types of services |
94 | Activities of public organizations |
95 | Repair of computers, personal and household items |
96 | Activities providing other personal services |
Section T | Activities of households as employers; undifferentiated activity of private households in the production of goods? |
97 | Activities of households with hired workers |
98 | Undifferentiated activities of private households in the production of goods and provision of services for their own consumption |
Section U | Activities of extraterritorial organizations and bodies |
99 | Activities of extraterritorial organizations and bodies |
We select OKVED agent services
For agency services, the OKVED code is selected depending on the specific type of intermediary services provided by the enterprise or individual entrepreneur.
The further procedure will be as follows. We determine what activities 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 reference book.
In section G “Wholesale and retail trade; repair of motor vehicles 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, the 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;
- 69.1 - OKVED for legal services;
- 49.4 - OKVED - transport services and cargo transportation;
- 73.1 - OKVED advertising, etc.
You will learn which OKVED code you need to use when renting non-residential premises or vehicles from the articles:
- “Used OKVED when leasing vehicles”;
- "OKVED codes - rental of non-residential premises."
If nothing suitable is found, then you can subsume the declared activity under the “other services” section.
Agency services also include codes from sections S “Provision of other types” and N “Administrative activities and related additional services”.
Advisor to the State Civil Service of the Russian Federation, 1st class, S. N. Shalyaev explained in relation to which OKVED codes it is legal to use the simplified tax system. Get free trial access to the ConsultantPlus system and get acquainted with the official’s point of view.
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 engage in. 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 Types of Economic Activities.
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 the application for registration of an individual entrepreneur or a limited liability company, which is filled out in a strictly established form.
For reference | |
Abbreviation | OKVED 2 |
Designation | OK 029-2014 |
Introduction | 02/01/2014 (Order of Rosstandart No. 14-st dated 01/31/2014) |
Change | 12/01/2017, No. 14 (Order of Rosstandart dated 09/08/2017 No. 1045-st) |
In English | Russian Classification of Economic Activities |
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 in demand.
Unfortunately, after reviewing the entire collection of OKVED, it is not possible to select a code with exactly this name. But there's nothing wrong with that. There are general purpose codes for such situations.
For this activity, it would be correct to use 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, support activities to ensure the functioning of the organization, activities to provide other support services for business;
- subclause 99 - activities related to the provision of other support services for business, not included in other groups.
Is there a single OKVED code to designate the provision of intermediary services? Find out the answer to this question in the material from ConsultantPlus. If you do not have access to the K+ system, get a trial demo access for free.
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.
- 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;
- 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;
- 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 specify four-digit ciphers that are narrower in terms of practical application;
- 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 relevant type of activity will not be included in the state register for a given 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.
How to change OKVED codes during the work of the organization
Sometimes, at various stages of an enterprise’s activity, due to the expansion of business interests, it becomes necessary to change or add new OKVED codes to the constituent package. It's not that difficult to do. It is enough just to submit an application for amendments to the Unified State Register of Individual Entrepreneurs to the territorial tax service. It is necessary to indicate new codes and within a few days, tax inspectorate specialists will make these amendments to the organization’s title documents and state registers of individuals and legal entities.
Selection of codes
47.11 Retail trade primarily of food products, including drinks, and tobacco products in non-specialized stores
47.11.1 Retail trade of frozen foods in non-specialized stores
47.11.2 Retail sale of non-frozen products, including drinks and tobacco products, in non-specialized stores
47.11.3 Retail trade activities of a large assortment of goods with a predominance of food products in non-specialized stores
47.19 Other retail trade in non-specialized stores
47.19.1 Retail trade of a large product range with a predominance of non-food products in non-specialized stores
47.19.2 Activities of department stores selling general merchandise
The codes correspond to the new edition of OKVED 2
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