Provision of accounting and audit services: consulting and other activities of individual entrepreneurs, individuals and legal entities in this area, calculation of the cost of work

Where to indicate and where to get

In tax returns, on the first sheet you can always find the following details:

The value of this code is taken from the All-Russian Classifier of Types of Economic Activities. Abbreviated as OK 029-2014 (NACE Rev. 2). It was approved by order of Rosstandart dated January 31, 2014 No. 14-st.

Please note that from mid-2021, for the purposes of state registration (Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs) and tax registration, this reference book is used in the 2nd edition, which is given above.

Also see “OKVED codes from 07/11/2016: what will be affected by their update.”

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to include at least the entire classifier in the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, you can enter 57 codes, but there can be several such sheets, in this case the main type of activity is entered only once, on the first sheet.

Please note that if the OKVED code you have chosen relates to the field of education, upbringing and development of children, medical care, social protection and social services, children's and youth sports, as well as culture and art with the participation of minors, then you will need to attach a certificate of registration to the application for registration absence of a criminal record (clause 1(k) of article 22.

The law stipulates this requirement only for individuals (that is, individual entrepreneurs), and when registering an LLC such a certificate is not required.

Values

According to the Rosstandart directory, activities in the field of accounting, as well as law, have a general code of “69”. Among other things, it includes the following OKVED accounting services in 2021:

maintaining accounting records, as well as preparing accounting (financial) statements;
conducting an audit of the financial condition of the enterprise;
consulting on tax issues.

The table below shows all OKVED codes for accounting services and related activities.

Accounting services: OKVED codes
Code	What does it include
69.2	Providing services in the field of: · accounting; · conducting a financial audit; · consulting on tax issues.
69.20	Accounting, fin. audit and tax consulting include: · maintaining/restoring accounting, including the preparation of accounting (financial) statements, consulting on accounting issues; · audit of accounting (financial) statements of organizations and provision of audit-related services by audit firms and private auditors; · tax consulting and representation of clients before tax authorities. Also – preparation of tax documentation. This group does NOT include: · processing and generation of summary data (this is code 63.11); · management consulting on accounting systems, budget management procedures (this is code 70.22); · collection of payments on bills (this is code 82.91).
69.20.1	Conducting a financial audit: · auditing the accounting (financial) statements of companies and providing audit-related services by audit firms and private auditors.
69.20.2	Services in the field of accounting: · maintenance/restoration of accounting, as well as the formation of accounting (financial) statements, accounting consulting; · acceptance, reduction and consolidation of accounting (financial) statements.
70.22	Consulting on business and management issues May include advice, recommendations or assistance in the development of procedures and methods: · accounting; · cost accounting programs; · budgeting. Does NOT include: · development of accounting software systems (this is code 62.01); · legal consulting and mediation (this is code 69.10); · accounting and auditing, consulting on tax issues (this is code 69.20).

Also see “OKVED codes in the calculation of insurance premiums in 2021.”

Collections of OKVED codes for popular types of business

Trade

OKVED for retail trade in online stores, online trade
OKVED for retail trade in furniture and interior goods
OKVED for retail trade in clothing, footwear and leather goods
OKVED for retail trade of household, audio and video equipment, computers, telephones
OKVED for retail trade in construction materials and equipment (so-called construction OKVED)
OKVED for wholesale trade of building materials
OKVED for trade in motor vehicles and motor vehicles, spare parts for them
OKVED for retail trade in food products in specialized stores
OKVED for retail trade in food products in non-specialized stores
OKVED for retail trade in cosmetics, perfumes and household chemicals
OKVED for retail trade of pharmaceutical and medical goods
OKVED for retail trade of books, magazines, newspapers, stationery
OKVED for retail trade in consignment shops, antique stores and used goods (second-hand)
OKVED for retail trade in cigarettes and tobacco products
OKVED for retail trade in alcohol (alcoholic and other beverages)
OKVED for other retail trade of non-food products

Repair

OKVED for repair of clothing, shoes, household products
OKVED for repair of household appliances and equipment
OKVED for repairing computers, cell phones
OKVED for car service, car repair, maintenance, car wash, tire service
OKVED for renovation and finishing of apartments (including installation of doors, installation of windows, suspended ceilings)

Shipping

Public catering

Health

Other services

OKVED for consulting, legal and accounting services
OKVED for travel agencies and tour operators
OKVED for holiday agencies, organization of events, celebrations and weddings
OKVED for marketing services
OKVED for advertising agencies, media
OKVED for intermediary services (realtors, trade and insurance agents, other agency services)
OKVED for hotel, hotel
OKVED for real estate transactions
OKVED for renting premises (apartments and offices)
OKVED for design and architecture services
OKVED for general construction works
OKVED for services of a plumber, welder, installation of batteries and air conditioners
OKVED for the services of a journalist, copywriter, secretary
OKVED for tutoring and teaching services
OKVED for photographer services, photo services, photo printing
OKVED for creating and promoting websites, programming
OKVED for the services of a psychologist, psychic, astrologer

All codes indicated on the website correspond to the new edition of OKVED 2

How are tax regimes and OKVED codes related?

All special, or preferential, tax regimes (USN, UTII, Unified Agricultural Tax, PSN) have restrictions on the type of activity; if you intend to engage in certain types of activities, and at the same time choose a regime in which such activities are not provided for, then there is a conflict of interest here . It will be necessary to change either the tax regime or the desired OKVED.

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For example, under the simplified tax system 2021 it is impossible to carry out insurance activities, extract minerals, except for common ones, or produce excisable goods. With UTII 2021 and PSN, you can only provide certain types of services and engage in certain types of trade.

Read more: Types of activities covered by patent in 2021 for individual entrepreneurs

Unified agricultural tax is generally intended only for activities related to agriculture and fisheries. True, the general taxation system (OSNO) has no restrictions related to the types of activities, but it has the highest tax burden.

No changes to the LLC charter

Step-by-step instructions for a limited liability company on entering information about new OKVED LLC codes into the register, if the charter contains the phrase “... and other types of activities that do not contradict the law,” differs only in the first stage and the application form.

There is no need to gather the founders to draw up a new version of the charter. No protocol or decision is required, because the company has the right to supplement the list of OKVED codes.

The General Director uses another type of application - this is form P-14001. You need to fill it out only on those pages where new codes are added or the main type of activity is excluded and a new one is added. If the list of directions is expanded, you only need to enter the codes of additional directions. The state duty is not paid if there is no urgency and the charter does not change.

After filling out the form, the general director certifies it with a notary and submits the entire package to the tax office, which registered the LLC. The law establishes 3 working days for a legal entity to notify government authorities of the decision made. Delay will cost you 5,000 rubles.

Classification of income in tax accounting

The concept of “income” in accounting and tax accounting is defined almost identically. For profit tax purposes, income is recognized as economic benefit in cash or in kind, taken into account if it is possible to evaluate it and to the extent that such benefit can be estimated.

Neither PBU 9/99 nor the Tax Code of the Russian Federation provides an explanation of the concept of “economic benefit”. This term is contained in the Concept of Accounting in the Market Economy of the Russian Federation, approved by the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation and the Presidential Council of the Institute of Professional Accountants of the Russian Federation on December 29, 1997. In accordance with paragraph 7.2.1 of the Concept, future economic benefits represent the potential ability of property to directly or indirectly contribute to the flow of cash into the organization. An asset is considered to provide future economic benefits to the entity when it can be:

used separately or in combination with another asset in the process of production of products, works, services intended for sale;
exchanged for another asset;
used to pay off an obligation;
distributed among the owners of the organization.

For profit tax purposes, income from leasing property and granting rights to intellectual property for use can be taken into account both as part of income from sales and as part of non-operating income. At the same time, in accounting, income from participation in the authorized capitals of other organizations can be taken into account either as part of income from ordinary activities, if this is the subject of the organization’s activities, or as part of other income, when participation in the authorized capitals of other organizations is not the subject of the organization’s activities. For profit tax purposes, income from participation in the authorized capital of other organizations is classified as non-operating income of the organization.

Thus, the list of income from ordinary activities in accounting and income from sales for profit tax purposes can be formed in the same way, with the exception of income from participation in the authorized capitals of other organizations.

Non-operating income for profit tax purposes includes income that is not recognized as income from sales. The list of non-operating income is quite large. Nevertheless, the wording given in Article 250 of the Tax Code of the Russian Federation, that “non-operating income of a taxpayer is recognized, in particular, income ...”, allows us to conclude that the list remains open. We should not forget that not all funds and property received by an organization can be recognized as its income for tax accounting purposes (Article 251 of the Tax Code of the Russian Federation contains a closed list of income that is not taken into account when determining the tax base for income tax).

The list of income not taken into account when determining the tax base is much broader than the list of income not recognized as income in accounting. This leads to the fact that some income will be taken into account when determining accounting profit, but will not be taken into account when determining the tax base for income tax. In such a situation, you should be guided by PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n, which establishes the procedure for reflecting and accounting for differences arising between accounting and tax accounting data.