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 that the organization will be engaged in. Moreover, there may be several codes (according to the law, the number of indicated OKVED codes is not limited), but it is necessary to indicate the main type of activity by indicating the appropriate code. The main type of activity affects the calculation of the amount of contributions paid to the 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 records types of activities and regulates the development of economic processes;
- in other documents at the state and international level related to maintaining statistics and storing information on types of economic activity.
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 to change the type of activity (adding or deleting);
- When developing a company's charter, OKVED codes must be indicated.
OKVED codes are presented in a hierarchical form with a gradual breakdown of types of activities. The code for groupings of types of economic activity 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 OKVED codes of the State Statistics Committee.
It is worth remembering that it is enough to indicate only 4 digits. For example. 52.41 will include all clauses 52.4Х.ХХ
OKVED2 codes 2021
The basic principles of NACE were taken to form OKVED2, namely the hierarchical structure and grouping by classes. The first four characters fully correspond to NACE codes and carry the same position names. A dot is placed between the second and third, fourth and fifth digits, dividing the OKVED code into smaller subgroups. In general, each section of the OKVED 2 code classifier has the following structure:
XX Class XX.X subclass XX.XX group XX.XX.X subgroup XX.XX.XX view
Each major section has a letter designation in the Latin alphabet. And within them the above-described structure is observed. Also, comments are provided in the classifier for more accurate transmission of information.
If we talk about what OKVED2 is generally used for, then it is necessary for the classification and coding of various types of economic activities, as well as their detailed decoding.
Using OKVED2 codes, certain problems are solved; we note some of them:
- when registering individual entrepreneurs, LLCs or other forms of ownership, economic entities indicate the type of economic activity;
- when determining the main type of activity and others also carried out in the course of the company’s activities;
- when developing regulatory documentation that relates to state regulation of certain types of economic activity.
and many other directions.
Search for auctions to participate in bidding on your topic
Selection of purchases corresponding to the specified OKPD2
Free access
As mentioned above, the number of OKVED2 codes specified by the organization can be unlimited, but a prerequisite is the selection of one main one. For commercial organizations, the main selection criterion will be the largest percentage of profit received for a certain type of activity and the corresponding OKVED code for the last year, and for non-profit organizations - the number of employees employed in a certain area of activity.
Download OKVED2 2021 with a search by name using this link.
OKVED codes and tax regimes with decoding
BASIC
All OKVED are fully covered by OSNO. This is the main tax regime compatible with all types of activities of individual entrepreneurs and LLCs.
simplified tax system
Most OKVED codes fall under the simplified tax system, with the exception of:
- (65.2) Other financial intermediation
- (65.21) Financial leasing
- (65.22) Provision of credit
- And other 65.2X
- (66.0) Insurance
- (66.02) Non-state pension provision
- (67.12) Exchange transactions with stock values
- (67.12) Exchange transactions with stock values
- 65.22.6) Provision of short-term loans by pawnshops secured by movable property
Unified agricultural tax
(01) Agriculture, hunting and provision of services in these areas
Anything that starts with 01 is eligible for Unified Agricultural Tax.
UTII and Patent
Organizations have the right to choose UTII for certain types of activities. Individual entrepreneurs can choose either UTII or Patent.
Detailing
Every entrepreneur, both a beginner and someone already “on guard” in business, knows that in order to start running a business, you first need to register with the tax office and select the type of economic activity from the All-Russian Classifier.
Depending on the chosen code, tax authorities will determine the tax burden for your specific area. In addition, the directory itself collects statistics on where, how much and what Russian entrepreneurs do, and what activities are especially in demand among them. Based on the OKVED code 51.70, for example, it is also possible to determine how many people are interested in working in this area.
Each group and subgroup of this classifier has a specific activity for which the merchant pays taxes and reports to government agencies.
For example, the decoding of OKVED 51.70 is subject to detailed consideration and determination of the type of activity. This code belongs to group G, which allows retail and wholesale trading. The main code 51 itself already defines wholesale trade. Code – 51.7 includes other wholesale trade. It directly includes specialized trade, which is not included in other groupings of the classifier.
In a word, we can say that OKVED 51.70 deciphers activities that relate to a specific specialization, and at the same time, it is a broad field of activity that does not have a specific direction.
Trade
OKVED: Retail trade of footwear and clothing, etc. (UTII, Patent, USN)
(52.4) Other retail trade in specialized stores
(52.41) Retail trade of textiles and haberdashery
(52.41.1) Retail trade of textile products
(52.41.2) Retail sale of haberdashery
(52.42) Retail trade of clothing
(52.42.1) Retail trade 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 trade 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 trade 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, consignment store (UTII, Patent, USN)
(52.5) Retail sale of used goods in stores
(52.4) Other retail trade in specialized stores
OKVED code: Retail trade in building materials, paints, technical equipment (UTII)
(52.46) Retail sale of hardware, paints and glazing materials
(52.46.1) Retail sale of hardware
(52.46.2) Retail trade 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 trade of sanitary and technical equipment
(52.46.6) Retail trade of gardening equipment and tools
(52.46.7) Retail trade in construction materials not included in other groups
(52.46.71) Retail trade in timber
(52.46.72) Retail trade in bricks
(52.46.73) Retail trade of metal and non-metal structures, etc.
OKVED code: Retail trade of furniture, goods for office and home (UTII, Patent, USN)
(52.44) Retail trade of furniture and household goods
(52.44.1) Retail sale of furniture
(52.44.2) Retail sale of various household utensils, cutlery, dishes, glassware and ceramics; including porcelain and earthenware
(52.44.3) Retail sale of lamps
(52.44.4) Retail sale of drapes, tulle curtains and other household articles of textile materials
(52.44.5) Retail sale of wood, cork and wickerwork
If circumstances change, you can return the money with a guaranteed income of 10% per annum!
(52.44.6) Retail sale of household products and appliances not included in other groups
(52.48.1) Specialized retail trade of office furniture, office equipment, computers, optical instruments and photographic equipment
(52.48.11) Retail trade of office furniture
(52.48.12) Retail trade of office machinery and equipment
OKVED code: Retail trade of irons, microwave ovens, vacuum cleaners, electric kettles, literature, computers, etc. (UTII, Patent, USN)
(52.4) Other retail trade in specialized stores
(52.45) Retail trade of household electrical goods, radio and television equipment
(52.45.1) Retail sale of household electrical goods
(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 media (with and without records)
(52.45.5) Retail sale of musical instruments and music publications
(52.47) Retail trade 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 trade of stationery and stationery supplies
(52.48) Other retail trade in specialized stores
(52.48.1) Specialized retail trade of office furniture, office equipment, computers, optical instruments and photographic equipment
(52.48.12) Retail trade of office machinery and equipment
(52.48.13) Retail sale of computers, software and peripheral devices
(52.48.14) Retail trade in photographic equipment, optical and precision instruments
(52.48.15) Retail trade in telecommunication equipment
OKVED code: Other retail trade of non-food products (UTII, Patent, simplified tax system)
(52.48.2) Specialized retail sale of watches, jewelry, sporting goods, games and toys
(52.48.21) Retail trade in watches
(52.48.22) Retail sale of jewelry
(52.48.23) Retail sale of sporting goods, fishing equipment, camping equipment, boats and bicycles
(52.48.24) Retail sale of games and toys
(52.48.3) Specialized retail trade of non-food products not included in other groups
(52.48.31) Retail trade in household chemicals, synthetic detergents, wallpaper and floor coverings
(52.48.32) Retail trade 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 arts and crafts, objects of worship and religious purposes, funeral supplies
(52.48.35) Retail trade in household liquid boiler fuel, bottled gas, coal, wood fuel, peat fuel
(52.48.36) Retail trade in 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 groups
OKVED code: Retail trade in products (UTII, Patent, USN)
(52.1) Retail trade in non-specialized stores
(52.11) Retail sale in non-specialized stores primarily of food products, including beverages, and tobacco products
(52.11.1) Retail sale of frozen foods in non-specialized stores
(52.11.2) Retail sale in non-specialized stores of non-frozen products, including drinks, and tobacco products
(52.12) Other retail trade in non-specialized stores
OKVED code: Commission and agency services (intermediary services) in retail trade (STS)
(74.84) Provision of other services
(93.05) Provision of other personal services
OKVED code: Online store, Internet trade (USN)
(52.61) Retail trade by order
(52.61.1) Retail postal (parcel) trade
(52.61.2) Retail trade carried out through teleshopping and computer networks (electronic commerce, including the Internet)
(72.60) Other activities related to the use of computer technology and information technology
(52.63) Other retail trade outside stores (STS, UTII)
This grouping includes:
- retail trade of any type 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 trade outside stores
(74.84) Provision of other services
(72.60) Other activities related to the use of computer technology and information technology
What does other wholesale mean?
Entrepreneurs, in order to choose this code as their type of activity and conduct business according to it, must clearly understand which direction their enterprise has chosen as the main one. When viewing the All-Russian Classifier, if no suitable activity was found, then you can safely indicate OKVED 51.70, decoding, both in 2021 and now, which will mean exactly your activity.
Very often, many entrepreneurs, when registering their activities, do not clearly understand what they will do. The main condition will be wholesale sales. Therefore, you can choose OKVED 51 70 and apply your activities under this classification code.
In a word, we can say that those companies or organizations that use this code in their activities can trade anything, a product that is not included in other groups in the classifier.
Therefore, the decoding of OKVED 51 70 itself has a broad direction and relates to a specific type of economic activity. Didn't find the code suitable for your company's activity in the directory? Feel free to mention this one. For tax authorities, this will not be a violation or a reason to fine you.
