New OKVED codes for 2022

New OKVED codes in 2022

In 2022, companies choose codes to designate their types of activities from the all-Russian classifier of types of economic activities OKVED-2. It contains codes with a detailed breakdown by type of activity. Work on unspecified types of activities and use of outdated codes will result in a fine. A code directory will be needed to register a business; each type of activity is assigned its own code. Are there any changes in 2022 and what does this mean for business, do we need to make changes to documents and what to write in declarations? We'll tell you in our article.

Editions of OKVED, valid in 2016-2017

Confusion when indicating OKVED codes in applications for registration of individual entrepreneurs and LLCs is caused by the fact that in 2016 different editions of the Classifier were in effect simultaneously:

OKVED-1 (OKVED-2001 or OK 029-2001 (NACE rev. 1)) – valid until January 1, 2022;
OKVED-2 (OKVED-2014 or OK 029-2014 (NACE rev. 2)) - came into force in 2014.

Although both of these editions of OKVED were valid at that time, for registration purposes the Federal Tax Service accepted only codes specified in accordance with OKVED-1. This is the requirement of Appendix No. 20 to the Order of the Federal Tax Service dated January 25, 2012 No. ММВ-7-6/ [email protected]

There is another edition of the Classifier - OKVED-2007 or OK 029-2007 (NACE Rev. 1.1), but it is intended for internal purposes of Rosstat, is not used for state registration, and became invalid on January 1, 2022. But such an edition as “OKVED 2016” does not exist at all.

Which OKVED code will be used from 2022? The Federal Tax Service has given a clear answer to this question:

until July 11, 2016, in applications for registration of individual entrepreneurs and LLCs, indicate codes according to OVKED-1 (OK 029-2001 (NACE rev. 1);
from July 11, 2016, activity codes in applications must comply with OKVED-2 (OK 029-2014 (NACE rev. 2).

If the applicant enters the codes of the wrong Classifier into the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. The documents will be filled out correctly.

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Types of economic activities

Each type of economic activity has its own code. Codes with explanations are posted in the All-Russian Classifier of Types of Economic Activities (OKVED). After registering an individual entrepreneur or LLC, information about their activities enters the Unified State Register of Individual Entrepreneurs or Legal Entities (USRLE or USRIP) and is stored there in the form of codes.

An enterprise is not obliged to operate in all types of activities about which it notified the tax authority upon registration. But if a business opens a new direction that is not listed among its OKVED codes, it is necessary to submit a notification application to the tax office. The submission deadline is no later than three working days after the start of work on a new type of activity.

Application on form No. P24001 for individual entrepreneurs.
Application on form No. P13014 for LLC.

Note! From December 18, 2022, legal entities submit applications for amendments to the Unified State Register of Legal Entities using a new form. The changes were made by Order of the Federal Tax Service of the Russian Federation dated November 1, 2021 ED-7-14/ [email protected] Applications using old forms will no longer be accepted.

You can choose an almost unlimited number of codes, but we recommend not specifying more than 30. In addition, some activities require special permission or license. For example, the production of alcoholic beverages and the provision of medical services.

Why are OKVED codes needed?

Current OKVED companies indicate in their accounting and tax reporting: in many calculations and declarations.
The taxation system that a company can choose depends on the specified OKVED codes. For example, with type of activity 67.12 “Exchange transactions with stock values”, special regimes cannot be applied;
OKVED codes are needed to receive tax benefits. For example, regions establish a list of activities in which individual entrepreneurs can go on tax holidays and not pay taxes for two years. Vacations are available only to entrepreneurs using the simplified tax system or a patent.
Based on OKVED codes, the rate of contributions for injuries is established. The main code, which is recognized as such upon registration, determines the contribution rate. The main type of activity must be confirmed annually with the Social Insurance Fund. The main activity is the one that generates the most income.

What you need to know about OKVED

The all-Russian classifier was created to simplify the accounting of enterprises and individual entrepreneurs operating on the territory of the Russian Federation. Numerical codes allow you to create specialized databases with a small amount of data instead of a voluminous description, which may contain various errors. Each OKVED code consists of at least 4 digits indicating the main type of activity. In addition, a few more numbers can be added to it, which are responsible for updated information. The OKVED correspondence table between old and new contains all codes in this format. If necessary, you can obtain detailed data by selecting a specific profile.

When registering a new business entity, there are two ways:

Indicate only one type of activity. This can be done if you are completely confident that the company will not change its profile or expand throughout its existence. However, as practice shows, there are no such enterprises, and sooner or later management will have to expand the OKVED list, which will lead to unnecessary financial and time costs.
Enter several codes at once. In order not to miss, before registering, analyze the prospects of the enterprise, think about what related industries it can operate in. For example, if we are talking about the production and sale of footwear products, it may be useful to add trade in related products to the list or add retail sales, etc. Competent actions in this aspect will significantly save time on further adjustments.

But even if you did not foresee the upcoming changes, you should not be upset, because you can make changes to registration and permitting documents at any time. In this case, the compliance table for old OKVED 2016 will help you, which contains all the necessary information.

New OKVED codes

Until the beginning of 2014, the country had only one Classifier of Activities. On February 1, 2014, the second edition of OKVED came into force. The second edition was in effect on par with the first until the end of 2016.

In May 2016, the Federal Tax Service issued an Order according to which, from July 11, 2016, in applications for registration of LLCs and individual entrepreneurs, as well as in applications for reorganization or amendments, it is necessary to write OKVED-2 codes instead of OKVED-1 codes. In 2022, the OKVED-2 classifier with updates will remain relevant.

You can find new codes in the list of the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2014 (NACE rev. 2).

During 2022, the OKVED classifier changed several times. All changes from last year were taken into account in the edition dated December 7, 2021, which became effective on January 1, 2022. For example, code 03.22.9 “Other freshwater fish farming activities” was replaced by code 03.22.7 “Fish breeding activities.” The note added that this group includes keeping, breeding, and raising of breeding fish.

Also, activity codes were added to OKVED-2, revealing subgroup 11.07.1 “Production of packaged drinking water, including mineral water.” Separate codes have appeared for the production of packaged natural drinking and mineral water, processed drinking water, blended drinking water, etc.

A new subgroup 28.99.5 “Production of industrial robots and robotic devices” has appeared. Codes have also been added for manufacturers of jewelry and medals made from various precious stones and metals (codes 12/32/51 - 12/32/69). Wholesale trade in jewelry made of silver, gold and other precious metals was also separated into separate types of activities. There were other changes as well.

Comparison of OKVED-1 and OKVED-2

Anyone who starts a business in our country, including as an individual entrepreneur, has to deal with the All-Russian Classifier of Types of Economic Activities (OKVED). This is a set of codes that statistics agencies use to keep records of what companies operating in the Russian Federation do. Thus, it is known that the most popular type of activity among individual entrepreneurs is 47.8 “Retail trade in non-stationary retail facilities and markets.” Codes are indicated when registering a business and are used in tender activities, when working with customs, when registering bank details, for example, OKPO.

The current OKVED-2 contains 21 sections (in the previous edition there were 17). They list only types of economic activities, without dividing business by type of ownership or organizational and legal forms. The numbers consist of several numbers: from 2 for larger groups to 6 for small ones:

XX. - Class;
XX.X – subclass;
XX.XX – group;
XX.XX.X – subgroup;
XX.XX.XX – view.

When registering a business, a code corresponding to the type of economic activity from which it is planned to receive income is indicated. It must contain at least 4 digits. For example, a workshop for the production of wooden stairs indicates 43.32 “Carpentry and carpentry work.”

It is necessary to indicate OKVED codes only for income. They are not required for expenses and activities within the organization. For example, if you rent office space, you do not need a code. And if you rent it out yourself and make a profit, you need it.
It is better to list as many activities as possible at once, so as not to add them urgently later. You can have at least a hundred - and it’s okay if you don’t use some. Although it is still recommended to limit yourself to thirty.
The first specified code is considered the main one, the rest are additional. Receiving the majority of your income through an additional code is not a violation. But there are situations when it is the main type of activity that matters. For example, to receive preferential rates of contributions to the Pension Fund.
OKVED codes are required to be updated annually by statistical agencies.
If a new type of income appears that was not taken into account when registering a business (for example, an empty warehouse was rented out), the corresponding code must be added within 3 days. Otherwise, a fine of 5,000 rubles.

New and old OKVED codes

OKVED-2 was introduced in 2014. The full transition to it took place in 2016. The new classifier differs significantly from the old one: the names of some activity groups have been changed, others are divided into smaller subgroups. For example, code 74 “Other types of services” in OKVED-2 corresponds to as many as 4 classes, including for the first time allocated to a separate class “Advertising activities and market research”.

Organizations or individual entrepreneurs that were registered after July 11, 2016 use OKVED-2. If the business had already been registered by this time, the tax authorities and the Social Insurance Fund themselves changed the codes to new ones.

To find out which new code corresponds to the old one you know, you can use the transition keys of the Ministry of Economic Development - a special correspondence table, which is published on the official website of the ministry. The free OKVED-1 classifier from Synaps greatly simplifies the task. This is the same correspondence table, but in a more convenient format - you can even work with it from mobile devices. Just select the type of activity using the old classifier and you will see the new code. Also on the Synapse website you can find the required new code according to the OKVED-2 classifier, using clear, brief descriptions of the groupings, or download a table of current codes in Excel format.

How to choose an OKVED code in the classifier

Many businessmen have difficulty choosing the right type of activity. All types of economic activities are combined into groups. For example, “Transportation and storage” or “Contamination activities”. To find your type of activity, navigate by groups.

The OKVED classifier for 2022 includes 21 sections and 99 subsections. They contain the names of activities and their codes. Let's look at the example of an online car dealership:

Section G - Wholesale and retail trade, repair of motor vehicles and motorcycles;
Class 45 - Wholesale and retail trade in motor vehicles and motorcycles and their repair;
Subclass 45.1 - Trade in motor vehicles;
Group 45.11 - Trade in passenger cars and light trucks;
Subgroup 45.11.3 - Retail trade in passenger cars and other light vehicles;
Type of activity 11/45/31 — Retail trade of cars and light vehicles via the Internet.

Does anything need to change?

Unified State Register of Legal Entities / Unified State Register of Individual Entrepreneurs . Check the OKVED codes in the extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs. It can be obtained for free on the Federal Tax Service website. If you are just planning to open a company or make changes, use the new codes. Applications with old codes will no longer be accepted. And if you were already registered with the tax office using old codes, then don’t worry, the tax office has independently made changes to the code of your activity.

Expanding or changing the type of activity.

If you decide to change the direction of your activity or open a new one, you need to make changes to the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs.

A legal entity needs to fill out form No. P13014. Previously, the application form depended on whether the codes were written down in the organization’s charter and whether changes needed to be made to it. Now the form is the same for both cases.
An entrepreneur, in order to add new codes, fills out form No. P24001, sheet D, page 1, and excludes unnecessary ones using the same form on the second page of section D.

Tax returns and financial statements . Some declarations and reports have fields for OKVED codes. The Federal Tax Service will not accept reports with old classifier codes.

In the online service Kontur.Accounting, the user enters OKVED codes into the details, after which the service automatically enters the codes into the appropriate fields of declarations and reports. Get acquainted with the capabilities of the service for free for 14 days, conduct accounting, send reports, calculate salaries and benefit from the support of our experts.

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