Trend for registration of individual entrepreneurs for trading on the marketplace, which OKVED code to choose?

OKVED concept

The abbreviation OKVED refers to the main classifier used in the Russian statistics system. These are codes that indicate what type of activity an entrepreneur can engage in. The indicator is assigned upon company registration. The statistics agency is responsible for maintaining the register of codes.

OKVED is a leading indicator of entrepreneurial activity

You can also get a new value if the company is already registered, but reorganization and the start of a new type of activity are necessary. The subject can select codes independently.

The classifier is used for the following purposes:

• Obtaining information for analyzing macroeconomic indicators.
• Collection of statistical data and distribution of them through reference books and state registers.
• Conducting an analysis of information about all companies that operate in certain areas.
• Calculation of the tax base in certain sectors of the economy.

Important! OKVED is a mandatory requisite for both individual entrepreneurs and LLCs. The code is indicated in all reporting documents; it is needed when opening a bank account.

Assigning a code is a mandatory procedure for any businessman

Legal basis

The all-Russian classifier, which is used in statistics today, was approved by Order of the Social Insurance Fund of December 31, 2014 No. 742. Also, the procedure for using and assigning codes is regulated by Order of the Ministry of Labor and Social Protection of the Russian Federation No. 851N of December 30, 2016.

Previously, there was a classifier OK 029-2001, but it has lost its validity since 01/01/2017. Accordingly, in 2021, a new procedure for assigning OKVED codes was already in effect.

General rules for selecting code for doing business

The concept OKVED stands for a classifier of types of economic activity. It is approved by the Federal Statistics Authority and has nationwide significance. The OKVED list contains all types of activities classified into classes, subclasses and groups. Decoding the code gives an idea not only of the main activity in which the company is engaged, but also of the group and class in which it is included.

The codes chosen by the entrepreneur affect many aspects of the activity:

• The business owner has the opportunity to legally operate
• Formation of a tax base based on the sphere of employment.
• Determining the scope of reporting.

To select a code when registering a business, it is recommended to follow simple instructions:

1. Decide what the company will do. For example, this will be retail sales of goods for children, clothing.
2. Next, you need to establish the place where the trade will take place - using the example in your own store.
3. In such a situation, 47.71.1 is selected, which denotes retail sale of clothing in specialized stores. This includes any type of clothing, including men's, women's and children's.
4. Next, you need to fill in the details, since the sale of sportswear and underwear will have different code numbers.
5. It is recommended to write down all types of activities that the company will engage in and the codes for them. It is important to note that for each code you need to see if a license is required.
6. The code must consist of at least four digits. All subgroups are included in it automatically.
7. Then you need to choose your main activity. There can only be one. It is important to indicate the one that will bring the most profit.

If the company has not indicated the main direction of employment within the established time frame, the Social Insurance Fund will determine it independently based on the income received by the company. Tariffs for insurance premiums for employees depend on the main type of activity.

For reference! The law does not limit entrepreneurs in the number of codes. But it is recommended to indicate no more than 20. In practice, most often there are 5-6.

The OKVED structure for retail trade may look like this. In the example, the number 9 indicates the value in the code:

• 99. - class;

• 99.9 - subclass;

• 99.99 – group;

• 99.99.9 – subgroup;

• 99.99.99 – type of activity.

The more symbols in OKVED, the more detailed the activities of the enterprise are deciphered. But lawyers do not recommend specifying codes in too much detail, so that they do not have to be redone if changes occur in one area. For example, an individual entrepreneur sold retail meat and fish, but decided to sell fruit, he will need to redo the code in detail.

The statistics service is responsible for assigning codes and maintaining the register.

About the concept of “retail trade”

On the concept of “retail trade” S.A. Kamolikova Chief Auditor of Campan-Audit LLC

The issue of distinguishing between retail trade and other types of business activities is not new in tax legislation. Thus, even before the Tax Code of the Russian Federation (TC RF) came into force, tax legislation established different procedures for calculating VAT for retail and wholesale trade turnover. At the same time, the tax legislation did not explain the procedure for distinguishing the above types of business activities. Trying to fill the gap in tax legislation, experts proposed various approaches and criteria for determining retail trade. Later, it was necessary to define the term “retail trade” for the purposes of the special tax regime “single tax on imputed income for certain types of activities,” which was introduced in the Russian Federation in 1998 by Federal Law of July 31, 1998 N 148-FZ “On the unified tax on imputed income.” income for certain types of activities" (hereinafter referred to as Law No. 148-FZ). One of the types of business activities subject to taxation within the framework of the special tax regime “single tax for certain types of activities”, Law N 148-FZ defined retail trade carried out through shops with up to 30 employees, tents, markets, trays, stalls, shopping pavilions and other places of trade organization, including those that did not have a stationary retail space. Based on paragraph 1 of Art. 11 of the Tax Code of the Russian Federation during the period of validity of Law No. 148-FZ, the concept of “retail trade” was defined in accordance with paragraph 1 of Art. 492 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation), according to which, under a retail purchase and sale agreement, a seller engaged in business activities of selling goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity. Thus, the concept of “retail trade” in civil legislation is given through the undisclosed concept of “retail sale of goods.” At the same time, the above definition contains a number of criteria, the totality of which makes it possible to distinguish retail purchase and sale from other types of purchase and sale agreements: - characteristics of the seller as a party to the agreement; — characteristics of the subject of his activity; — characteristics of the goods to be transferred under the contract. Accordingly, in tax legal relations, the criteria for the taxpayer to become obligated to switch to the regime of paying a single tax on imputed income in connection with retail trade were: - characteristics of the seller as a party to the agreement (carrying out business activities); — characteristics of the subject of his activity (retail sale of goods); — characteristics of the goods to be transferred under the contract (intended for personal, family, household or other use not related to business activities); — characteristics of the place where trade is organized (shops, tents, markets, trays, stalls, shopping pavilions and other places where trade is organized, including those without a stationary retail space); — number of employees (shops with up to 30 employees). Thus, in accordance with the definition of retail purchase and sale given in paragraph 1 of Art. 492 of the Civil Code of the Russian Federation, the party to the contract is the seller engaged in business activities of selling goods at retail. In addition, in paragraph 1 of Art. 3 of Law N 148-FZ, payers of the single tax were organizations and entrepreneurs who carried out business activities in the areas listed by law, including retail trade. Clause 1 of Art. 2 of the Civil Code of the Russian Federation establishes that entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law. This concept of entrepreneurial activity is subject to application not only in civil law, but also in tax law on the basis of clause 1 of Art. 11 of the Tax Code of the Russian Federation. Consequently, only those taxpayers who met the above criteria were subject to transfer to a single tax on imputed income under the special tax regime. However, neither tax nor civil legislation provided an answer to a number of questions: - what is considered a retail sale of goods; — what is considered a retail trade location; — should trade pavilions and other places where wholesale trade (including small wholesale trade) for cash be considered retail trade for tax purposes; — how to distinguish retail trade as a type of business activity when carrying out retail and wholesale trade through one place of trade organization; — on what grounds do we qualify a product as intended for personal, family, home or other use by the buyer and not related to business activities? During the application of Law N 148-FZ, different approaches to the issue of distinguishing between retail trade and other types of business activities arose. As a result, when introducing Chapter 26.3 “Taxation system in the form of a single tax on imputed income for certain types of activities” of the Tax Code of the Russian Federation, the legislator changed both the very definition of the concept of “retail trade” for tax purposes and the scope of application of the special tax regime “single tax on imputed income for certain types of activities.” Starting from January 1, 2003, Law No. 148-FZ lost force, and its norms were replaced by the norms of Chapter 26.3 of the Tax Code of the Russian Federation. Currently, the obligation to pay a single tax on imputed income arises on the grounds established by Chapter 26.3 of the Tax Code of the Russian Federation, as well as by the laws of the constituent entities of the Russian Federation, adopted in accordance with the provisions of Art. 346.26 Tax Code of the Russian Federation. The norms of Chapter 26.3 of the Tax Code of the Russian Federation provide for a taxation system in the form of a single tax on imputed income for certain types of activities in relation to a closed list of types of business activities. This list also includes the following type of business activity: retail trade carried out through shops and pavilions with a sales floor area for each trade organization of no more than 150 square meters, tents, trays and other trade organizations, including those without a stationary retail space (clause 2 of article 346.26 of the Tax Code of the Russian Federation). Based on paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation, taxpayers under the special tax regime are organizations and individual entrepreneurs carrying out business activities in the territory of a constituent entity of the Russian Federation, subject to a single tax. As established in Art. 1 of the Tax Code of the Russian Federation, the legislation of the Russian Federation on taxes and fees consists of this Code and the federal laws on taxes and fees adopted in accordance with it. At the same time, in accordance with Art. 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation, used in the Tax Code of the Russian Federation, are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by this Code. Paragraph 3 of the above article of the Tax Code of the Russian Federation determines that the concepts of “taxpayer”, “object of taxation”, “tax base”, “tax period” and other specific concepts and terms of the legislation on taxes and fees are used in the meanings defined in the relevant articles of this Code. It should be noted that the concept of “retail trade” for the purposes of imposing a single tax on imputed income is defined in Art. 346.27 of the Tax Code of the Russian Federation as follows: retail trade is the trade in goods and the provision of services to customers in cash, as well as using payment cards. This type of business activity does not include the sale of excisable goods specified in subparagraphs 6-10 of paragraph 1 of Art. 181 of the Tax Code of the Russian Federation, food and drinks, including alcoholic drinks, both in the manufacturer’s packaging and packaging, and without them, in bars, restaurants, cafes and other public catering outlets. Thus, the Tax Code of the Russian Federation establishes that not all taxpayers who carry out purchase and sale transactions for cash are transferred to pay a single tax on imputed income: payers of a single tax on imputed income are only those organizations (entrepreneurs) that carry out business activities in retail trade carried out through shops and pavilions with a sales floor area for each trade facility of no more than 150 square meters, tents, trays and other trade facilities, including those without a stationary retail space. Consequently, taxpayers whose activities meet the following qualifying criteria are subject to transfer to a single tax on imputed income in accordance with the special tax regime: - characteristics of the taxpayer as a subject of economic relations (carrying out business activities of a certain type); — characteristics of the subject of its activity (retail trade, defined in accordance with the norms of Chapter 26.3 of the Tax Code of the Russian Federation); — characteristics of the method of entrepreneurial activity (trade is carried out through retail trade organizations); - characteristics of retail trade facilities (retail trade facilities may not have or have a stationary retail space; in the latter case, the sales floor area for each facility should not exceed 150 square meters); — characteristics of the form of payment (purchase and sale transactions are made in cash). Within the meaning of the norms of Chapter 26.3 of the Tax Code of the Russian Federation, only the presence of all the above qualifying criteria at the same time allows the taxpayer to be transferred to the regime of paying a single tax on imputed income. At the same time, the legislator, although he made an attempt to clearly define the basic concepts used in Chapter 26.3 of the Tax Code of the Russian Federation, was not sufficiently consistent in terminology. Thus, the fundamental norms of Chapter 26.3 of the Tax Code of the Russian Federation are based on the undisclosed concept of “type of entrepreneurial activity”. The legislator limited himself to simply listing the types of business activities, including retail trade. However, there are cases when, in the course of retail trade, other types of business activities are carried out, for example, retail trade in products of own production, as well as retail trade in consignment goods. The absence in the Tax Code of the Russian Federation of an indication of the criterion for distinguishing types of entrepreneurial activities causes different interpretations of the norms of Chapter 26.3 of the Tax Code of the Russian Federation. Thus, according to the opinion of a number of tax authorities, trade in goods for cash, carried out by taxpayers-sellers (suppliers, manufacturers) on the basis of supply contracts or on the basis of other civil law contracts containing signs of a supply contract, refers to entrepreneurial activity in the field of wholesale trade , the results of which are subject to taxation in accordance with the generally established procedure. Considering that the norms of Chapter 26.3 of the Tax Code of the Russian Federation are in no way based on the concepts of civil contracts, but only on the concept of “retail trade” directly defined for tax purposes, this position seems, in our opinion, unfounded. There are other contradictions in the norms of Chapter 26.3 of the Tax Code of the Russian Federation. Thus, one of the types of business activities subject to transfer to the special tax regime under consideration is in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation names retail trade carried out through shops and pavilions with a sales floor area for each trade organization of no more than 150 square meters, tents, trays and other trade organizations, including those that do not have a stationary retail space (hereinafter, referring to this norm, we will call its definition). From the above definition in tax legal relations there is a need to disclose, first of all, the following concepts: - type of business activity; — retail trade; — object of trade organization; - area of ​​the trading floor; - a trade organization facility that does not have a stationary retail space. However, in Art. 346.27 of the Tax Code of the Russian Federation interprets in sufficient detail such concepts as a store, pavilion, tent, kiosk, as well as a trading place, by which, apparently, along with tents and trays, the legislator means an object of organization of trade that does not have a stationary retail space. At the same time, of the basic concepts that define the type of business activity subject to transfer to the payment of a single tax on imputed income, only the following concepts are established: - retail trade; - area of ​​the trading floor. At the same time, in Art. 346.27 of the Tax Code of the Russian Federation uses terms whose definitions contradict the legal norms themselves. Thus, the term “sales area” is used only in relation to shops and pavilions. The concept of “store” is defined as a specially equipped stationary “building” (part of it), intended for the sale of goods and provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale. The concept of “pavilion” is defined as a “structure” that has a sales area and is designed for one or more workplaces. At the same time, the concept of “sales area” is defined as the area of ​​all premises and open areas used by the taxpayer for trade or catering, determined on the basis of inventory and title documents. In accordance with Art. 346.27 of the Tax Code of the Russian Federation, an open area is understood as a specially equipped place located on a land plot intended for organizing trade or public catering. Thus, from the meaning of the above norms it follows that the payment of a single tax is subject to retail trade through a store, which is a specially equipped building, the sales area of ​​which includes open areas located on a plot of land. As they say, comments are unnecessary. An analysis of the norms of Chapter 26.3 of the Tax Code of the Russian Federation together allows us to conclude that trade, even if carried out in cash, is not the type of business activity that is subject to transfer to the payment of a single tax on imputed income in the following cases: 1) for an organization, the main type of activity which is the production, in the case of selling its own products under a supply agreement for cash; 2) in the absence of a place (object) for organizing retail trade, including in relation to retail trade carried out by individual entrepreneurs; 3) a single sale during the year of goods purchased for resale under a cash supply agreement; 4) release of goods to their employees on account of wages or in cash; 5) outsourcing for cash payment of remaining raw materials, materials, work in progress, etc.; 6) sales of goods by social protection organizations without making a profit; 7) provision for cash of services that are not related to retail purchase and sale transactions within the meaning of Chapter 26.3 of the Tax Code of the Russian Federation; in all other cases, in the absence of at least one of the above five qualifying criteria. Let us dwell in more detail on these types of economic activities. 1. Organizations whose main activity is production do not change the type of business activity - production - when selling their own products for cash. In this case, the third and fourth qualifying features are missing. Consequently, the manufacturing organization does not have the obligation to pay a single tax on imputed income in the case of selling its own products under a supply contract for cash. At the same time, according to Art. 346.27 of the Tax Code of the Russian Federation, retail trade is defined as the trade in goods and the provision of services to customers for cash, with established exceptions. Based on clause 3 of Art. 38 of the Tax Code of the Russian Federation, a commodity for the purposes of this Code is any property that is sold or intended for sale. Property in the Tax Code of the Russian Federation refers to types of objects of civil rights (with the exception of property rights) related to property in accordance with the Civil Code of the Russian Federation (clause 2 of Article 38 of the Tax Code of the Russian Federation). In accordance with Art. 39 of the Tax Code of the Russian Federation, the sale of goods recognizes the transfer of ownership of goods on a reimbursable basis. From the above definitions it follows that tax legislation considers both self-produced products and purchased goods as goods. A logical question arises: if the manufacturer of products organized the retail object (store, pavilion, tent, kiosk or trading place) through which it sells its own production for cash, under which taxation system does such activities fall? It seems that in such activities all the signs are seen that allow it to qualify it as taxed by a single tax on imputed income. Moreover, if the manufacturer of products organized an object of wholesale (store, pavilion, tent, kiosk or trading place) through which he sells his own production for cash, then in this case all the signs are seen in such activities that allow it to qualify it as taxed by a single tax on imputed income. 2. If the taxpayer sells goods for cash in the absence of a place of organization of retail trade, including through the variety trade carried out by individual entrepreneurs, then in this activity there are also no third and fourth qualifying features. This should also include cases of the leave of goods to their employees on the expense of wages or for cash, as well as leave to the side for cash calculating the remains of raw materials, materials, incomplete production, etc. Consequently, the obligation to pay a single tax on imputed income in the event of the sale of goods for cash in the absence of a place of organization of retail trade, including through the variety trade carried out by individual entrepreneurs, the taxpayer does not arise. In this regard, it seems unnecessary to include in the table of the basic profitability of the diverse trade carried out by individual entrepreneurs, as an independent type of entrepreneurial activity (paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation). 3. If the taxpayer makes a single purchase and sale transaction for cash, then in this case there are no first, third and fourth qualifying features. A single purchase and sale transaction for cash cannot be considered as a type of entrepreneurial activity. Consequently, the payer of a single tax on imputed income in this case is not an entrepreneurial activity. 4. In the case of the sale of goods by organizations of social protection of the population without profit, as well as in the case of the leave of prosthetic and orthopedic products and other means of rehabilitation of disabled people for cash, there are no qualifying features, with the exception of the fifth, the form of calculations. In the case of the sale of goods by organizations of social protection of the population without the purposes of making profit at cost, this type of activity cannot be considered as an entrepreneurial by virtue of the norms of paragraph 1 of Art. 11 of the Tax Code and paragraph 1 of Art. 2 Civil Code of the Russian Federation. Attempts to qualify the vacation of prosthetic orthopedic products and other means of rehabilitation of disabled people for cash as trade in goods are also represented by unreasonable ones. The Federal Law of December 10, 1995 N 195-ФЗ “On the Fundamentals of Social Services of the Population in the Russian Federation” (hereinafter-Law N 195-FZ) establishes in accordance with the Constitution of the Russian Federation the basis of legal regulation in the field of social services for the population in the Russian Federation. Social services are the activities of social services for social support, the provision of social, social, medical, psychological, pedagogical, social and legal services and material assistance, social adaptation and rehabilitation of citizens who are in a difficult life situation. In accordance with paragraph 1 of Art. 3 of Law N 195-ФЗ Social Services are enterprises and institutions, regardless of ownership forms that provide social services, as well as citizens engaged in entrepreneurial activities for social services to the population without forming a legal entity. In accordance with paragraph 3 of the above article of Law N 195-ФЗ, social services are actions to provide the client with the social service of assistance provided for by Law N 195-FZ, including disabled people (paragraphs 2, 4 of article 3, Article 14 of the Law N 195-FZ). Clause 2 of Art. 14 of the Law N 195-ФЗ establishes that enterprises of social services include enterprises providing the population with social services. Article 2 of the Federal Law of November 24, 1995 N 181-ФЗ “On the Social Protection of Disabled in the Russian Federation” defines the concept of social protection of people with disabilities, which is understood as a system of economic, social and legal measures guaranteed by the state, providing disabled people for overcoming, replacing (compensation) restrictions on life and aimed at creating equal to him with other citizens of the possibilities of participation in society. Social protection of the population is designed to carry out the Ministry of Labor of Russia. Decree of the Government of the Russian Federation of 04.23.1997 N 480 approved the Regulation on the above ministry, clause 74 of which one of its functions was determined-ensuring the organization of prosthetic and orthopedic assistance to the population, monitoring the provision of benefits and advantages in the prosthetics, promoting production and improving manufacturing technology prosthetics -Rortopedic products, the development of a network of organizations of various forms of ownership for the production of prosthetic and orthopedic products. Thus, the provision of prosthetic and orthopedic assistance to the population is one of the areas of social protection of the population. The All-Russian Classifier of the types of economic activity, products and services of OK 004-93, approved by the Decree of the State Standard of Russia dated 06.08.1993 N 17, types of activities aimed at providing disabled people of orthopedic assistance, are classified as activities in the field of social services (code 853, 8532 and 8532117). In accordance with paragraph 1 of Art. 44 of the Tax Code of the Russian Federation, the obligation to pay tax or collection arises if there are grounds established by this Code or other act of legislation on taxes and fees. The obligation to pay a single tax on imputed income in the provision of prosthetic and orthopedic assistance to the population of the Tax Code has not been established. Summarizing the foregoing, we can conclude that when the new norms of tax right, the legislator failed to achieve the simplicity and accuracy of legal norms, which is confirmed by the example of Chapter 26.3 of the Tax Code of the Russian Federation. Thus, the norm, established by paragraph 6 of Art. 3 of the Tax Code: “Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees) are when and in what order he should pay.”

OKVED codes for retail trade in food and grocery products

Business owners who decide to engage in retail trade must choose a code from section G. LLCs and individual entrepreneurs can choose from two types of classifiers:

• OKVED 45 is a group that contains codes for the sale of vehicles and equipment. For example, if an entrepreneur decides to sell auto parts, he chooses a code from this category.
• OKVED 47 is a group of codes that are intended for conducting trade operations not related to the automotive sector. This includes the sale of non-food and food products. For example, trade in confectionery, soft drinks, and vegetables is allowed. Codes will be selected from the same group if a businessman plans to open a store selling building materials, office supplies, cosmetics and perfumes, furniture, household chemicals, plumbing equipment, and household goods.

Attention! Special permits must be obtained for certain areas of retail and wholesale trade. This applies to the sale of beer and other alcoholic products, as well as tobacco products.

As soon as a businessman decides on the category of product that he will sell, he needs to determine additional characteristics. These include specialized or non-specialized stores. For example, the owner will have a stationary store, a place in the market, or it will be outdoor trading.

If you plan to have a wide range of products in one chain of stores, then you need to choose 47.1 from the groups. OKVED retail trade in tobacco products, food and drinks in specialized stores is designated by coding 47.2.

OKVED for food stores is selected taking into account the type of product and type of store

How to choose the right code for registering an activity

In order not to make a mistake with the choice of code, you should accurately and in detail study all the details regarding the decodings and features of OKVED. In addition, it is necessary to study the Russian legislative framework regarding encodings.

To date, the KVEDs have been somewhat supplemented and expanded, so it is extremely important to first study the legislation in the field of regulatory mechanisms in the legal field of the Russian Federation:

1. Letter No. SA-4-14/16465 of the Federal Tax Service registered on August 18, 2014.
2. Letter No. ED-4-2/21612 of the Federal Tax Service registered on October 20, 2014.
3. Relation No. 03-01-15/41388 of the Ministry of Finance of the Russian Federation.
4. Order of the Russian Standardization Chamber No. VR-101-26/6366, registration 08/07/2014.
5. The order published by Rosstandart on September 30, 2014 No. 1261-st regulates the transition to OK 029-2014 after 2016.

In this case, it is necessary not only to study theoretical issues, but also to accurately determine the name and essence of the type of retail that needs to be included in the Register. For example, these are the following retail outlets.

Cosmetics store

This type of business corresponds to code 52.61.2, which contains the possibility of working through online stores.

Auto parts store

Trade operations for the retail sale of automobile parts, assemblies and accessories are carried out using code 50.30.

Store of audio-video equipment, household appliances

The most comprehensive option for this type of business is code 52.44.6.

Pharmacy

Retail trade in medicinal products and the manufacture of pharmacological forms, which is what the modern pharmacy chain actually is, belongs to classification 52.31.1, 52.32 and 52.33.

In accordance with the presented classification features, in the modern KVED register it is possible to enter and register any type of activity. For this purpose, legislative changes, clarifications and additions at various levels of regulation of foreign economic processes are provided.

OKVED codes for retail trade of non-food products

OKVED codes wholesale and retail trade in non-food products are classified in section 52. It includes a list of areas of activity that are associated with different types of trade. Classification involves division into subclasses:

• 52.1 - non-specialized stores;
• 52.2 - food;
• 52.3 - medical and cosmetic products;
• 52.4 - other trade in specialized stores;
• 52.5 - sale of used goods;
• 52.6 - trade outside the store;
• 52.7 - repair of household products.

Attention! Based on the classifier, retail and wholesale trade are classified into different subsections.

Retail trade OKVED in 2019-2020 non-food products are designated by code 46.4. This section is called “Wholesale trade of non-food consumer goods.” It contains a wide range of activities. These include trade:

• household items, including textiles;
• clothes, fur;
• shoes;
• household appliances;
• sewing machines.

Section 46 describes wholesale trade, but excludes sales of motor vehicles and motorcycles. In category number 47 is the retail trade of non-food products. Each item specifies in detail in which type of store a certain type of activity can be carried out.

For example, section 47.78 specifies retail trade, which is carried out in special stores. This includes folk crafts, optics, souvenirs, and religious goods.

Certain categories indicate trade in non-food products

Basic Concepts

The peculiarities of the global segment of the economy in the field of retail trade is that, like centuries and millennia ago, even in our highly technological and advanced age, the majority of financial revenues are concentrated and come from the retail trade area. It would seem why OKVED systems are needed here and what is the need for their use.

But these designations play a very important role. The fact is that the bulk of trade operations in the sphere of retail and small wholesale occur at various levels. This is trade turnover within a region, a separate part of the state, between adjacent regions or countries, that is, trade in the international segment.

OKVED is the All-Russian Classifier of Types of Economic Activities - a document included in the list of state registers for systematizing information in the field of technology, economics and social issues:

1. The Russian coding system has three equivalent versions. These are 029-2001, 029-2007, 029-2014, as amended on May 28, 2014.
2. Belarus operates on the basis of its state classifier OKEDRB 005-2011.
3. Ukraine introduced a similar system back in 2005, and the unification of OKVED in this country was carried out in 2010, when the new KVeD-2010 was introduced.
4. The European analogue is the register of the Statistical Classification of Activities adopted by the European Economic Community.

Retail trade is characterized by a lot of features, characteristic features and nuances, strictly defined by the positions of modern domestic legislation, the Tax Code, documents from the field of customs law and an approved classifier in the field of foreign economic relations.

Currently, it is extremely important to emphasize that each type of individual entrepreneurial initiative and economic activity of a reputable company necessarily has a connection with commodity exchange at international levels of various scales. Their speed and legitimacy directly depend on the full indication of all types of activities, including retail trade. This is exactly what is required when registering a business entity or company.

If necessary, you can make additions, clarifications and carry out other legal procedures that are recorded in the State Register. The accuracy of code registration is a very important point. The clearance of export goods in the retail trade category and their successful crossing of the border at crossing points depend on it. Then, none of the smallest containers, boxes or packages will have any questions at the border, and the cargo will not fall into the category of problematic cargo.

OKVED codes trade and procurement activities

Assignment of OKVED is also necessary in cases where the company is engaged in procurement activities.

Note! The classifier does not have a separate section that will indicate “participation in procurement,” but the company must have a code indicating trade in the subject of procurement.

For example, we are talking about ordering computers for a school. An auction is held, a potential participant company nominates itself, and it must have a code confirming the sale of computer equipment. For intermediary activities there is a universal code - 51.19.

OKVED for retail trade is an important parameter for individual entrepreneurs and LLCs. Its assignment is mandatory when registering an activity. OKVED is necessary not only for maintaining statistical records, but also for the formation of taxation.