Where to get it from
When accountants prepare a transport declaration, they often encounter difficulty in determining the code of the type of vehicle in the reporting year. There is always a fear of making a mistake.
First of all, it helps to set the transport code:
- passport for him;
- Appendix No. 5 to the order of the Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.
Please note: only from the specified Application you must select a code that belongs to any type of owner’s vehicle.
If the data from the registration certificate is not entirely sufficient to accurately determine the type of vehicle (for example: truck/tractor/truck crane), you should consult with the appropriate mechanical specialists. Their consultations will help highlight the technical features of the vehicle and clarify unclear points.
When the accountant has received more complete information about the transport unit on the balance sheet, its features and characteristics have become known, then he must again look at Appendix No. 5 and select the code for the type of this transport.
The table below shows all possible codes for types of vehicles in 2021, which, depending on the situation, must be reflected in the transport tax return for 2021.
| Codes of vehicle types for transport tax declaration | |
| Code for tax purposes | T/s category |
| Aircraft | |
| Aircraft | |
| 411 12 | passenger airplanes |
| 411 13 | cargo planes |
| 411 20 | Other aircraft |
| 411 21 | firefighting aircraft |
| 411 22 | emergency service aircraft |
| 411 24 | other aircraft |
| Helicopters | |
| 412 12 | passenger helicopters |
| 412 13 | cargo helicopters |
| 412 20 | Other helicopters |
| 412 21 | firefighting helicopters |
| 412 22 | emergency service helicopters |
| 412 24 | other helicopters |
| 413 00 | Aircraft without engines |
| Air vehicles for which jet engine thrust is determined | |
| 414 01 | jet powered aircraft |
| Other aircraft | |
| 419 01 | other aircraft with engines |
| Water vehicles | |
| Sea and inland navigation vessels | |
| 420 10 | Passenger and cargo sea and river self-propelled vessels (except those included under code 421 00) |
| 420 12 | passenger sea and river vessels (except those included under code 421 00) |
| 420 13 | sea and river self-propelled cargo vessels (except those included under code 421 00) |
| 420 30 | Sports, tourist and pleasure boats |
| 420 32 | self-propelled sports, tourist and pleasure craft (except those included under codes 422 00, 423 00 - 426 00) |
| 420 33 | non-propelled sports, tourist and pleasure boats |
| 421 00 | Motor ships |
| 422 00 | Yachts |
| 423 00 | Boats |
| 424 00 | Jet skis |
| 425 00 | Motor boats |
| 426 00 | Sail-motor vessels |
| 427 00 | Non-self-propelled (towed) vessels |
| 427 01 | non-propelled passenger and cargo sea and river vessels |
| 428 00 | Watercraft without engines (except rowing boats) |
| 429 10 | Other self-propelled water vehicles |
| 429 11 | fire ships |
| 429 12 | emergency service vessels |
| 429 13 | medical service court |
| 429 14 | other water vehicles |
| Other non-propelled water vehicles | |
| 429 21 | other non-propelled water vehicles for which the gross tonnage is determined |
| 429 22 | other non-propelled water vehicles |
| Ground vehicles | |
| 510 00 | Passenger cars |
| 510 03 | medical service cars |
| 510 04 | other passenger cars (except those included under codes 566 00, 567 00) |
| 520 01 | Trucks (except those included under code 570 00) |
| Tractor, combines and special vehicles | |
| 530 01 | agricultural tractors |
| 530 02 | other tractors |
| 530 03 | self-propelled combines |
| 530 04 | special vehicles (except those included under code 590 15) |
| 530 05 | other tractors, combines and special machines |
| Buses | |
| 540 01 | medical service buses |
| 540 02 | city and intercity buses |
| 540 03 | other buses |
| Motor vehicles | |
| 561 00 | Motorcycles |
| 562 00 | Motor scooters |
| 566 00 | Motor sleigh |
| 567 00 | Snowmobiles |
| 570 01 | Other self-propelled vehicles, machines and mechanisms on pneumatic and tracked tracks (except those included under codes 530 01 - 530 05) |
| Other vehicles | |
| 590 10 | Special vehicles |
| 590 11 | fire trucks |
| 590 12 | vehicles for cleaning and cleaning cities |
| 590 13 | emergency service vehicles |
| 590 14 | medical service vans |
| 590 15 | special vehicles (milk tankers, livestock tankers, special vehicles for transporting poultry, vehicles for transporting mineral fertilizers, veterinary care, maintenance) |
| 590 16 | other special vehicles on the chassis of which various equipment, units and installations are installed |
Please note: this is a completely new list of codes that is effective as of the 2021 report.
In practice, most often an accountant needs a vehicle type code for a passenger car. As can be seen from the table, its vehicle type code is 510 00.
Other passenger cars are shown with the vehicle type code 510 04 (except for motor sleighs and snowmobiles). That is, the choice of code must be made according to the principle of exclusion.
If your vehicle is not a motorcycle, not a motor scooter, not a motor sleigh, or a snowmobile, then the vehicle type code is 570 01. It is intended for other self-propelled vehicles, pneumatic and tracked machines and mechanisms.
Also, according to the exclusion principle, one must approach the vehicle type code 590 16. These are other special vehicles on the chassis of which various equipment and units are installed (see the last part of the table).
Apparently, as of 2021, all general purpose trucks have a vehicle type code of 520 01.
For a long time, it was not clearly clear what type of vehicle code a forklift had. There are no official explanations from officials on this matter yet. In our opinion, code 590 16 is most suitable for forklifts.
Vehicle type code for tax purposes
→ → Current as of: June 6, 2021 Organizations with registered vehicles (VVs) recognized as subject to transport tax must submit a tax return (, ) at the end of the year to the tax office at the location of the vehicles.
When calculating the tax for each vehicle, it is necessary to indicate the type code of this vehicle. The transport tax return form and the procedure for filling it out have been approved. Section 2
“Calculation of the tax amount for each vehicle”
is filled out by organizations for each vehicle registered to it (approved.
We recommend reading: Order 997n standard standards for the free issuance of special clothing 2021
By Order of the Federal Tax Service dated 05.12.2016 No. In line 030 of Section 2, it is necessary to indicate the code of the type of vehicle for which this section is filled out (approved by Order of the Federal Tax Service dated 05.12.2016 No. Codes of types of vehicles for filling out line 030 of Section 2 of the “transport” declaration are given in to the Procedure for filling out a tax return (approved.
By order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/ [email protected] )
Why is it needed?
The payment of tax for it depends on how correctly the transport code is determined. The fact is that the laws of the constituent entities of the Russian Federation establish the amount of tax based on these codes. And when the transport code is determined incorrectly, the payment amount will be lower than expected or, conversely, will be overpriced. This is the reason for the scrupulous approach to determining the characteristics of each unit of transport and clarifying its code.
Also see “Transport tax rates in Russia”.
So, when determining the transport tax code, an organization needs:
- once clarify the type and purpose of the latter;
- find a match in the table we provided above;
- make a corresponding note in the declaration.
This approach will allow you not to remain in the dark for the next year. Although over time the codes may be revised, but not so radically.
Also see “How the Taxpayer Identification Number (TIN) will help you find out your transport tax debt.”
Read also
10.05.2017
Vehicle codes
Copyright: Lori's photo bank When filling out the transport tax, you must indicate the vehicle type code.
It is with the indication of this code that confusion most often arises. The importance of this detail cannot be underestimated, since it directly affects the final tax amount. What is a vehicle type code and how to determine it? More on this later. The vehicle type code consists of 5 digits; for each group of vehicles (sea vessels, aircraft, cars, etc.) the law establishes a separate code.
It is necessary to determine what is to be transferred to the state budget.
If this detail is incorrectly indicated in the declaration, the tax amount will be calculated incorrectly (overestimated or underestimated). Taxpayers should carefully ensure that the codes they use are up to date as they may change from time to time.
Vehicle type code in 2016
→ → Update: December 22, 2021 When preparing a transport declaration, accountants have difficulties with how to determine the vehicle type code in 2021.
How to avoid making mistakes when defining code, what you need to follow when defining it, and what will help you with this in addition to the instructions, is discussed in this article.
In order to determine the vehicle type code, you will need a PTS and approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99. It is from this that you should select the code corresponding to your vehicle. If the full characteristics of the vehicle are not clear to you from the passport, you will need the help of the organization’s technicians or mechanics to advise you on unclear points related to the characteristics of the vehicle.
Having understood the characteristics of the vehicle and found out its design features, select the corresponding vehicle type code in Appendix No. 5.
About the work performed by a truck crane
The main functions of a truck crane are limited to lifting and moving loads, so depending on the load capacity and boom reach, this machine can be assigned different tasks:
- loading/unloading of other special machinery or equipment;
- raising building materials to a height;
- installation work (laying railway tracks, erecting block foundations, etc.)
It is important to understand that in some cases, a truck crane is required to have increased lifting capacity (always calculated with a margin) or maneuverability, therefore the efficiency, speed and safety of such special equipment will depend entirely on the correct choice of its type and model.
Truck cranes: what are they?
All existing types of truck cranes differ according to several criteria:
- Load capacity. It is customary to distinguish between small (4-8 tons), medium (30-60 tons) and high (60-250 tons) tonnage cranes.
- Arrow type. This type of equipment can be equipped with a retractable (telescopic), articulated, non-retractable or lattice boom with flexible cables.
- Type of drive. Modern models of truck cranes most often operate on electric or hydraulic drive types.
When there are several types of equipment at once, the question inevitably arises: which truck cranes are better? In this case, the answer has to be sought by solving other questions: why is a truck crane needed, what volume of work does it need to perform, what is the mass of the cargo being moved, what are the working conditions (construction site, rough terrain, work in dense urban areas, etc.) Knowing, what kind of work the truck crane performs, and what parameters the load has, you will be able to select the optimal model of self-propelled lifting equipment and save on its purchase or rental.
