All OKVED are fully covered by OSNO. This is the main tax regime compatible with all types of activities of individual entrepreneurs and LLCs.
Currently, there is a list of OKVED codes of version OK 029-2001 (NACE revision 1). This list is valid until January 1, 2017. The document is valid on the basis of the Letter of the Federal Tax Service dated 2014-18-08 N CA-4-14 / 16 465.
Where are OKVED codes used and why are they needed?
You can find OKVED codes in the following documents:
- when filling out an application for registration of an individual entrepreneur or LLC, it is necessary to indicate the codes of the economic activity in which the organization will be engaged. Moreover, there may be several codes (according to the law, the number of OKVED codes indicated is not limited), but it is imperative to indicate the main type of activity, indicating the appropriate code. The main type of activity affects the calculation of the amount of contributions paid to insurance and pension funds;
- OKVED codes are found in regulatory and legal documents related to the regulation of certain economic activities;
- in the state statistical register, which keeps records of activities and regulates the development of economic processes;
- in other documents of the state and international level related to the maintenance of statistics and storage of information on types of economic activities.
In everyday life, an entrepreneur may encounter OKVED codes in the following situations:
- when filling out an application for registration of an individual entrepreneur, LLC or organization of another legal form;
- when filling out an application for changing the type of activity (adding or deleting);
- when developing the company's charter, OKVED codes must be indicated.
OKVED codes are presented in a hierarchical form with a gradual decoding of activities. The grouping code of economic activities consists of two to six digital characters. List structure: XX. - class; XX. X - subclass; XX. XX - group; XX. XX. X - subgroup; XX. XX. XX - view.
Below are examples of OKVED codes for individual entrepreneurs and LLCs for the most common types of activities. Decoding of OKVED codes of the State Statistics Committee.
It is worth not forgetting that it is enough to indicate only 4 numbers. For example. 52.41 will include all items 52.4X. XX
OKVED codes and tax regimes with decoding
OSNO
All OKVED are fully covered by OSNO. This is the main tax regime compatible with all types of activities of individual entrepreneurs and LLCs.
STS
Most of the OKVED codes fall under the USN, with the exception of:
- (65.2) Other financial intermediation
- (65.21) Financial leasing
- (65.22) Provision of credit
- And others 65.2X
- (66.0) Insurance
- (66.02) Non-state pension provision
- (67.12) Exchange transactions with stock values
- (67.12) Exchange operations with stock values <
- 65.22.6) Provision of short-term loans by pawnshops secured by movable property
ESHN
(01) Agriculture, hunting and provision of services in these areas
Everything that starts on 01 is suitable for the ESHN.
UTII and Patent
Organizations have the right to choose UTII for certain types of activities. Individual entrepreneurs can choose either UTII or Patent.
Trade
OKVED: Retail trade of footwear and clothing, etc. (UTII, Patent, USN)
(52.4) Other retail sale in specialized stores
(52.41) Retail sale of textiles and haberdashery
(52.41.1) Retail sale of textiles
(52.41.2) Retail sale of haberdashery
(52.42) Retail sale of clothing
(52.42.1) Retail sale of men's, women's and children's clothing
(52.42.2) Retail sale of underwear
(52.42.3) Retail sale of fur products
(52.42.4) Retail sale of leather clothing
(52.42.5) Retail sale of sportswear
(52.42.6) Retail sale of hosiery
(52.42.7) Retail sale of hats
(52.42.8) Retail sale of clothing accessories (gloves, ties, scarves, belts, suspenders, etc.)
(52.43) Retail sale of footwear and leather goods
(52.43.1) Retail sale of footwear
(52.43.2) Retail sale of leather goods and travel accessories
OKVED: Second hand, commission shop (UTII, Patent, USN)
(52.5) Retail sale of used goods in stores
(52.4) Other retail sale in specialized stores
OKVED code: Retail trade in building materials, paints, technical equipment (UTII)
(52.46) Retail sale of hardware, paints and varnishes and glazing materials
(52.46.1) Retail sale of hardware
(52.46.2) Retail sale of paints, varnishes and enamels
(52.46.3) Retail sale of glazing materials
(52.46.4) Retail sale of materials and equipment for making crafts
(52.46.5) Retail sale of sanitary equipment
(52.46.6) Retail sale of gardening equipment and tools
(52.46.7) Retail sale of construction materials n.e.c.
(52.46.71) Retail trade of timber
(52.46.72) Brick retail
(52.46.73) Retail sale of metal and non-metal structures, etc.
OKVED code: Retail trade in furniture, office and home goods (UTII, Patent, USN)
(52.44) Retail sale of furniture and household goods
(52.44.1) Retail sale of furniture
(52.44.2) Retail sale of various household utensils, cutlery, tableware, glass and ceramics; including porcelain and faience
(52.44.3) Retail sale of lighting fixtures
(52.44.4) Retail sale of drapes, tulle curtains and other household items of textile materials
(52.44.5) Retail sale of wood, cork and wicker products
(52.44.6) Retail sale of household goods and appliances, not included in other categories
(52.48.1) Specialized retail sale of office furniture, office equipment, computers, optical instruments and photographic equipment
(52.48.11) Retail sale of office furniture
(52.48.12) Retail sale of office machines and equipment
OKVED code: Retail trade of irons, microwave ovens, vacuum cleaners, electric kettles, literature, computers, etc. (UTII, Patent, USN)
(52.4) Other retail sale in specialized stores
(52.45) Retail sale of electrical household appliances, radio and television equipment
(52.45.1) Retail sale of electrical household appliances
(52.45.2) Retail sale of radio and television equipment
(52.45.3) Retail sale of audio and video equipment
(52.45.4) Retail sale of technical data carriers (with and without records)
(52.45.5) Retail sale of musical instruments and sheet music
(52.47) Retail sale of books, magazines, newspapers, stationery and stationery
(52.47.1) Retail sale of books
(52.47.2) Retail sale of newspapers and magazines
(52.47.3) Retail sale of stationery and stationery
(52.48) Other retail sale in specialized stores
(52.48.1) Specialized retail trade in office furniture, office equipment, computers, optical instruments and photographic equipment
(52.48.12) Retail sale of office machines and equipment
(52.48.13) Retail sale of computers, software and peripherals
(52.48.14) Retail sale of photographic equipment, optical and precision devices
(52.48.15) Retail sale of telecommunication equipment
OKVED code: Other retail trade in non-food products (UTII, Patent, USN)
(52.48.2) Specialized retail of watches, jewelry, sports goods, games and toys
(52.48.21) Retail sale of watches
(52.48.22) Retail sale of jewelry
(52.48.23) Retail sale of sports goods, fishing gear, camping equipment, boats and bicycles
(52.48.24) Retail sale of games and toys
(52.48.3) Specialized retail trade in non-food products not elsewhere classified
(52.48.31) Retail sale of household chemicals, synthetic detergents, wallpaper and floor coverings
(52.48.32) Retail sale of flowers and other plants, seeds and fertilizers
(52.48.33) Retail sale of pets and pet food
(52.48.34) Retail trade in souvenirs, folk art products, cult and religious items, funeral accessories
(52.48.35) Retail sale of household liquid fuel oil, gas in cylinders, coal, wood fuel, fuel peat
(52.48.36) Retail sale of philatelic and numismatic goods
(52.48.37) Retail sale of works of art in commercial art galleries
(52.48.38) Retail sale of pyrotechnics
(52.48.39) Specialized retail trade of other non-food products not included in other categories
OKVED code: Retail trade in products (UTII, Patent, USN)
(52.1) Retail sale in non-specialized stores
(52.11) Retail sale in non-specialized stores with food, beverages and tobacco predominating
(52.11.1) Retail sale of frozen foods in non-specialized stores
(52.11.2) Retail sale in non-specialized stores of unfrozen food, beverages and tobacco
(52.12) Other retail sale in non-specialized stores
OKVED code: Commission and agency services (intermediary services) in retail trade (USN)
(74.84) Provision of other services
(93.05) Provision of other personal services
OKVED code: Internet store, Internet trade (USN)
(52.61) Retail by order
(52.61.1) Postal (parcel) retail trade
(52.61.2) Retail trade via teleshops and computer networks (electronic commerce including the Internet)
(72.60) Other activities related to the use of computers and information technology
(52.63) Other retail trade outside stores (STS, UTII)
This class includes:
- retail trade in any kind of goods, carried out by mobile means of distribution and distribution trade
OKVED code: Vending machines, payment terminals (Vending) (UTII, USN)
(52.63) Other retail sale not in stores
(74.84) Provision of other services
(72.60) Other activities related to the use of computers and information technology
Services
OKVED code: Transport services, taxi, transportation (UTII, USN, Patent)
(60.21.3) Passenger transportation by funiculars, aerial cable cars and lifts
(60.22) Taxi activities
(60.23) Activities of other land passenger transport
(60.24) Freight transport by road
(60.24.1) Activities of automobile cargo specialized transport
(60.24.2) Non-specialized road freight transport activities
(60.24.3) Rent of a freight road transport with a driver
(63.40) Organization of cargo transportation
OKVED code: Delivery service (UTII, USN, Patent)
(60.23) Activities of other land passenger transport
(60.24) Freight transport by road
(60.24.3) Rent of freight road transport with a driver
(63.40) Organization of cargo transportation
(64.12) Courier activity
OKVED code: Beauty salon (nail extension, hairdresser, massage, cosmetology services) (UTII, USN, Patent)
Note: since 2014, SPA massage (code 19 326), makeup (code 19 322), tattoo (19 338) have been added to OKUN (by which UTII and PSN are determined). For these types, as well as for a haircut, UTII, Patent and USN can be used.
(93.05) Provision of other personal services
(93.02) Provision of services by hairdressers and beauty salons
(93.04) Physical culture and recreation activities
OKVED code: Consulting (Consulting) and Bukh. services (USN)
(74.1) Activities in the field of law, accounting and audit; consulting on commercial activities and enterprise management
(74.11) Legal activities
(74.12) Accounting and auditing activities
(74.14) Business and management consulting
(74.50) Recruitment and selection of personnel
(67.13.4) Consulting on financial intermediation
(74.84) Provision of other services
OKVED code: Repair of household appliances (TVs, refrigerators, irons, etc.) (UTII, USN, Patent)
(52.7) Repair of household and personal goods
(52.71) Repair of footwear and other leather products
(52.72) Repair of household electrical products
(52.73) Repair of watches and jewelry
(52.74) Repair of household and personal goods, not included in other categories
(74.84) Provision of other services
gluing films, updating software (flashing) trimming sim, etc. (UTII, USN, Patent)
(52.7) Repair of household and personal goods
(74.84) Provision of other services
OKVED code: Apartment renovation (installation of windows and doors, installation of stretch ceilings) (UTII, USN, Patent)
(45.4) Execution of finishing works
(45.41) Plastering works
(45.42) Manufacture of joinery and carpentry works
(45.43) Floor coverings and wall cladding
(45.44) Production of painting and glass works
(45.44.1) Glass works
(45.44.2) Painting works
OKVED code: installation of windows, euro windows, installation of doors (UTII, USN, Patent)
(45.42) Manufacture of joinery and carpentry works
This class includes:
- installation of improperly manufactured products and structures: door and window blocks and frames, kitchen equipment, stairs, store equipment, etc., made of wood and other materials
- execution of works on interior decoration (installation of ceilings, wall cladding with wooden panels, installation of movable partitions, etc.)
OKVED code: Transfers, Copier, Copy Center (USN)
(74.83) Provision of secretarial, editorial and translation services
(72.30) Data processing
(74.84) Provision of other services
OKVED code: Teaching, private teacher, tutor (USN, Patent)
(80.4) Adult and other education
(74.84) Provision of other services
(93.05) Provision of other personal services
OKVED code: Advertising and advertising agencies (USN)
(74.40) Advertising activities
(74.13) Market research and public opinion polling
(74.81) Photographic activities
(74.83) Provision of secretarial, editorial and translation services
(74.84) Provision of other services
(22.22) Printing performance of advertising materials
(22.25) Other printing activities
(92.11) Film production
(92.40) Activities of news agencies
(92.20) Radio and television broadcasting activities
OKVED code: Marketing (USN)
(74.13) Market research and public opinion polling
(72.30) Data processing
(72.1) Consulting on computer hardware
(72.60) Other activities related to the use of computers and information technology
(74.40) Advertising activities
OKVED code: Festive agency, organization of celebrations and weddings (UTII, USN, Patent)
(92.3) Other entertainment and entertainment activities
(92.7) Other recreation and entertainment activities
(74.84) Provision of other services
(93.05) Provision of other personal services
OKVED code: Architecture (USN)
(74.20.11) Architectural activity
(74.20.12) Design of industrial premises, including placement of machinery and equipment, industrial design
OKVED code: Journalist, copywriter, secretary, translator (USN)
(92.40) Activities of news agencies
(74.83) Provision of secretarial, editorial and translation services
(72.30) Data processing
(92.31.2) Artistic, literary and performing arts activities
(73.10) Research and development in natural sciences and engineering
OKVED code: Psychologists, parapsychologists, psychics, astrologers (USN)
(85.32) Provision of social services without housing
(93.05) Provision of other personal services
OKVED code: Intermediary services (realtors, trade and insurance agents) (USN)
(70.3) Provision of real estate brokerage services
(70.31) Real estate agency activities
(70.32) Property management
(67.20) Activities auxiliary to insurance and non-government pensions
(74.84) Provision of other services
OKVED code: Renting out apartments and offices (USN, Patent)
(70.2) Renting out of own immovable property
(70.20) Renting out of own real estate
(70.20.1) Renting out of own residential real estate
(70.20.2) Renting out of own non-residential real estate
OKVED code: Photographer, photography services, photo printing (UTII, USN, Patent)
(74.81) Photographic activities
OKVED code: Car service, car wash, car repair, tire fitting, tuning, etc. (UTII, USN, Patent)
(50.2) Maintenance and repair of motor vehicles
(50.20.1) Maintenance and repair of passenger cars
(50.20.2) Maintenance and repair of other motor vehicles
(50.20.3) Provision of other types of maintenance services for motor vehicles
(74.70.2) Cleaning and tidying up of vehicles
OKVED code: Plumber, welder (UTII, USN, Patent)
(45.33) Execution of sanitary works
(28.52) Processing of metal products using the main technological processes of mechanical engineering
IT and internet
OKVED code: Creation and development of sites (USN)
(72.60) Other activities related to the use of computers and information technology
(72.40) Activities for the creation and use of databases and information resources
(72.30) Data processing
(74.40) Advertising activities
(74.84) Provision of other services
OKVED code: Freelance, design (Internet, advertising) (USN)
(72.60) Other activities related to the use of computers and information technology
(92.31.22) Activities of actors, directors, composers, painters, sculptors and other representatives of the creative profession, performing on an individual basis
(22.22) Printing performance of advertising materials
(22.25) Other printing activities
(74.81) Activities in the field of photography (UTII, USN, Patent)
(74.40) Advertising activities
(74.84) Provision of other services
OKVED code: Design (interiors, architecture, land management) (USN)
(74.20.12) Design of industrial premises, including placement of machinery and equipment, industrial design
(74.20.11) Architectural activity
(74.84) Provision of other services
OKVED code: Programming, development and testing. (USN)
(72.20) Software development and consulting in this area
(72.30) Data processing
(72.40) Activities for the creation and use of databases and information resources
(72.50) Maintenance and repair of office machines and computers
(72.60) Other activities related to the use of computers and information technology
(72.10) Consulting on computer hardware
OKVED code: Promotion, site promotion (SEO, CEO) (USN)
(72.60) Other activities related to the use of computers and information technology
(72.40) Activities for the creation and use of databases and information resources
(72.30) Data processing
(74.40) Advertising activities
(74.84) Provision of other services
OKVED code: System administration (sysadmin) and PC repair (USN)
(72.50) Maintenance and repair of office machines and computers
(72.40) Activities for the creation and use of databases and information resources
(72.60) Other activities related to the use of computers and information technology
(72.10) Consulting on computer hardware
(72.20) Software development and consulting in this area
OKVED code: Sale of links from the website (USN)
(72.60) Other activities related to the use of computers and information technology
(74.40) Advertising activities
(72.30) Data processing
(72.40) Activities for the creation and use of databases and information resources
The above are just some examples of OKVED codes - the all-Russian classifier of types of economic activity
