OKVED code: retail trade of non-food products

What does the concept itself mean?

The concept of commission sales involves the sale of used products: antique items (figurines, paintings, money from past centuries, furniture, cutlery), modern household appliances, clothing, shoes, sports equipment. When you bring your property to a retail outlet, an agreement is concluded between you and the commission agent, where the price and a certain period are signed. In this case, the seller must sell the object and receive a small percentage (reward) for it.

In the contract, be sure to read the line with the store’s terms and conditions. The following points will be defined there:

You have the right to receive funds on the third day after the sale of your item. You should be informed about this via a mobile call or SMS.
If you do not arrive on time, the funds received remain in the local budget.
You must have an identification card and a receipt with you, which will indicate what products you handed over, in what quantity and for how much.
If it was not possible to sell the goods within the established period, then it is returned to you, but you will have to pay a small amount for the storage service - not exceeding three percent of the cost of the item.

Now you know what it is - goods on commission. Now we will tell you which regulatory documents can be used by both parties.

OKVED code 47 - Retail trade, except for trade in motor vehicles and motorcycles

This group includes: - retail trade of home furniture; — retail trade in lighting fixtures; - retail trade in household utensils and cutlery, glassware, pottery, porcelain and earthenware; — retail trade in wood products, cork and wickerwork; — retail trade of non-electric household appliances; — retail trade in musical instruments and sheet music; - retail trade in electrical security alarm systems, such as locking devices, safes and vaults, excluding installation and maintenance services; - retail trade in household goods and appliances not included in other groups. This group does not include: - retail trade in antiques, see 47.79

This OKVED code includes:

- resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, tents, postal trade enterprises, persons delivering goods on a door-to-door basis, traders, consumer cooperatives, etc. d. Retail trade is classified primarily by type of trading enterprise (retail trade in general assortment stores - groupings from 47.1 to 47.7, retail trade outside stores - groupings from 47.8 to 47.9). Retail trade in general merchandise stores includes: retail sales of used goods (group 47.9). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groups 47.2 to 47.7) and retail sales in non-specialized stores (group 47.1). The above-mentioned groups are further subdivided according to the range of products sold. Sales of goods not through general stores are divided according to forms of trade, such as retail sales in stalls and markets (group 47.8) and other retail sales not through department stores, such as mail order, door-to-door, vending machines, etc. d. (grouping 47.9). The range of goods in this group is limited to goods usually referred to as consumer goods or retail goods. Therefore, goods that are not usually sold in retail trade, such as cereal grains, ores, industrial equipment, etc. are not included in this group
- retail sale of goods such as personal computers, stationery, paints or wood, although these products may not be suitable for personal or household purposes. Processing of goods traditionally used in trade does not affect the basic characteristics of goods and may include, for example, only their sorting, separating, mixing and packaging
- retail trade through commission sales agents and the activities of retail auction houses

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Due to the fact that the Agent or Commission Agent’s income from intermediary activities is agency or commission fees that they receive from the Principal or Principal, in our opinion, should fall under UTII, although some consultants argue that agency and commission services are a separate type activities that are not listed in clause 2 of Art. 346.26 of the Tax Code, which means income in the form of agency or commission fees must be taxed according to the general or simplified system.

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OKVED: vending machines, payment terminals

Sets of codes labeled “OK” No. 029-2021 , also known as NACE revision 1.1, came into effect on January 1, 2021, until the beginning of January 2021 it was not revised. Today, this Classifier is used synchronously with the provisions of the All-Russian Classifier of Goods, Services and Industrial Products in accordance with the types of financial activities. This followed large-scale all-Russian economic surveys of economic entities, and served as the basis for the development of a tabular input-output database.
The accuracy of entering these codes for the names of types of activities is necessary to ensure that the registration of legal entities and entrepreneurs is carried out without nuances and complications.
The OKVED computer system consists of a description of groups, functions for creating a collection of codes, and the ability to export a set of codes to different programs for filling out registration forms.

Without an OKVED code, you cannot register a company or entrepreneur. In registration forms, separate sections are allocated for indicating OKVED. If the application does not indicate any type of activity, registration will be denied.

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The legislative framework

The entire algorithm of actions is described in paragraphs of Articles 990, 991, 999 and 1001 of the Civil Code of the Russian Federation. In order not to delve into the legal subtleties, we will describe this procedure in a brief form:

You bring an item to a retail outlet.
An intermediary between you and the buyer, who does not have ownership of your item, makes a visual inspection and sets a specific price.
If you are satisfied with the proposed valuation, you sign an agreement stating that the commission agent, on behalf of the principal, will sell this product for a fee (the amount is also indicated).
Please indicate the notice period for the sale in advance.
After this, the product is accepted and an invoice is drawn up in the TORG-12 form.
The law states that goods received must be placed on the display shelf on the second day after receipt.
After successful sale, the seller draws up a report indicating the name of the item, quantity, day of sale and amount of remuneration.
It is advisable for the commission agent to draw up a statement that he has provided this service.
Ultimately, the proceeds are transferred to you, and you give the seller a percentage of the sale.
The collaboration is over.
If you are not satisfied with something, you can file a complaint within 30 days.

Currently, this process has been improved thanks to automation and has become much better and faster. By installing software from a Russian developer of mobile accounting systems, you can create an automated agreement, which will contain information about acceptance, sales, commission and reporting.

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

What types of stores are there?

Depending on what you want to sell, you will have to choose a specific trading point:

You can donate your used items to a second-hand store.
Consignment stores for mixed items.
A special niche is used cars and weapons.

They also differ in the payment method. Some work only by bank transfer, others - with cash, and still others provide installment plans.

FLP on EN - commission agent: business at someone else's expense

First of all, let’s figure out what restrictions are established for individual entrepreneurs on an individual entrepreneur who plans to act as an intermediary commission agent in business activities.

What is not allowed and who is allowed

Let's start with the restrictions established in paragraphs 291.5.1 NKU ,

in particular, for all individual entrepreneurs, compliance with which gives the latter the right to work for an individual.

Firstly, they are prohibited from engaging in financial intermediation ( clause 6, clause 291.5.1 of the Tax Code of Ukraine

) - this is
section 64 of the KVED
.

Secondly, they are not allowed, on any terms - including intermediary (commission) - to deal with the sale of items prohibited in paragraphs 291.5.1 NKU of goods (107.03 BZ).

As for the corresponding restrictions for individual entrepreneurs on EH already “in the context” of EH groups, then the freest in this sense, of course, is the third group.

Since commission transactions are carried out on the basis of a commission agreement ( Article 1011 of the Civil Code of Ukraine

) and inherently involve
the provision of services , such activities are not permitted for individual entrepreneurs of the first group . And the logic here is as follows.

According to paragraphs 1 clause 291.4 NKU
Individual entrepreneurs of the first group have the right to provide only
household services to the population , but the list of such services defined in clause 291.7 of the Tax Code
does not include intermediary services. You can’t - that’s the point.

When considering the possibility of engaging in mediation activities for individual entrepreneurs in the second group , it is necessary to take into account the presence of two restrictions, related, again, to the fact that such mediation is considered the provision of services (to the principal) .

The first limitation is specific: in the fourth paragraph 2 clause 291.4 NKU

second-graders, firstly, are expressly
prohibited from providing intermediary services for the purchase, sale, rental and valuation of real estate (class 70.31 of the KVED).
And secondly, they are prohibited from selling (selling) jewelry and household products made of precious metals, precious stones (including organogenic formations) and semi-precious stones

That is, such individual entrepreneurs are essentially prohibited from being a commission agent, unless the subject of the relevant agreement is similar goods.

Another second-group restriction is of a more general nature: such FLP on EH in p.p. 2 clause 291.4 of the Tax Code of Ukraine is allowed to provide services only to payers of social security and/or to the population (i.e. ordinary citizens). And since you already know that commission (intermediary) services are services, it turns out that the principal of the second group under a commission agreement can only be:

1) a business entity with a legal entity (both sole proprietorship and legal entity);

2) an ordinary individual. By the way, in this case, the commission agent must perform all the functions of a tax agent (withhold and pay personal income tax and sun, submit form No. 1DF - see more details on p. 31).

If the individual entrepreneur is satisfied with all this, then, of course, he can choose the second group of EH, but if not, he only has the third group of EH.

Activity coding

Since we are talking about individual entrepreneurs specifically in the Unified Economic Code - and for such business entities it is critically important to clearly define the specific code of their type of business activity according to the Classification of Economic Activity

, - note that this document (
DK 009:2010
) does not use the term “commission” at all, but uses the broader term “activities of intermediaries in trade.”
Moreover, this term refers specifically to group 46.1 of the KVED
“Wholesale trade for a fee or on the basis of a contract” (there are 9 classes in this group).
That is, classes starting with 46 are suitable only for that individual entrepreneur on the EH who is a commission agent- wholesaler .
If an individual entrepreneur on the EH plans to engage in retail commission trade, then he should select the appropriate code starting with 47... For example, for the classic “commission store” there is a code 47.79 KVED

“Retail sale of used goods in stores.”

We will not exaggerate here the issue of the consequences of non-compliance by an individual entrepreneur with an EN declared type (code) of activity (which threatens to pay EN at a rate of 15% on income from the “wrong” activity and even parting with a simplified tax regime) and the corresponding quibbles of tax authorities in this regard, but will only address attention of retail commission agents to the need to comply with the requirements not only of General Order No. 833
, but also special
Rules No. 37
, as well as
Instructions No. 343
.

Commission agent's income

Let's discuss the procedure for determining the income of a sole proprietor on an unified account from his commission (intermediary) activities as a commission agent.

Of course, from this point on we forget about individual entrepreneurs on the EH of the first group...

But before we touch upon the actual procedure for determining income, we note the following.

Firstly, a sole proprietorship on an unified account - the commission agent is obliged to provide the principal with a report drawn up in any form based on the results of the transaction ( Article 1022 of the Civil Code of Ukraine

Secondly, with regard to individual entrepreneurs in the single-income of the second and third groups, the amount of income received by them needs to be controlled during the calendar year, at least in order not to inadvertently jump beyond the two limits of annual income:

(1) “group” - established in clause 291.4 of the NKU

(for the second group - in the amount of 1,500,000 UAH, for the third - in the amount of 5,000,000 UAH);

(2) “without RROshny” - established in clause 296.10 of the NKU

in the amount of 1,000,000 UAH.
(let us immediately remind you that neither compliance with this limit nor the Lord God himself will save you from the obligation to use PPO if you begin to trade in complex household appliances that are subject to warranty repair - either on a commission basis, or on any other terms) … ☹

As for (in addition to this) individual entrepreneurs on the EH of the third group, the income received serves as the actual basis for calculating the EH (at a rate of 3% or 5%).

Let us recall that exceeding the corresponding “group” limit entails two obligations: firstly, to pay the unified tax at a rate of 15%, and secondly, from the next quarter to move from your second group to a “higher” third, or - if the offender was already in the third group - switch to the general taxation system. Well, or “register”, that is, end business activity.

Returning to the discussion of the installed NKU

for the procedure for determining the income of a sole proprietor on a single-sector income from commission (intermediary) activities in the role of a commission agent, we point out a
special norm, namely clause 292.4 of the Tax Code . According to this clause,
if a commission agent - in particular, a sole proprietorship on an individualized enterprise of the second or third group - provides a service to the principal, for example, under a commission agreement “for sale”, then

the commission agent's income is the amount of remuneration he received from the principal

Moreover, the date of recognition of such income is the date of receipt of such remuneration by the commission agent from the principal to a bank account or in cash. This position regarding the determination of the income of individual entrepreneurs as a single-commission agent is confirmed in the letters of the State Fiscal Service dated November 8, 2016 No. 11794/T/99-99-13-01-02-14,

Source: https://i.factor.ua/journals/nibu/2017/august/issue-64/article-29597.html

Terms and Conditions

If you yourself want to open a retail outlet, adhere to certain requirements, compliance with them is of great importance.

You must understand that you are providing a service for the sale of goods and their storage, so when drawing up an agreement, indicate:

date, month and year of acceptance;
agreement number;
name of the item;
price;
your future percentage of the deal;
If the product is not sold at a specific time, then write down the further procedure.

In addition, you have the right to take goods for sale not only according to the passport data of Russian citizens, but also from stateless people and foreigners. And any person has the right to terminate an agreement with you for various circumstances.

Conditions for opening a consignment store

First of all, decide the issue of registering with the tax service; you must register with the Federal Tax Service as an individual entrepreneur or legal entity.

Next, you need to rent a building or a separate office, purchase and install counters, organize a workplace with a computer (you must have access to the Internet). And you can start working!

What should be in the room

Rent in small towns does not exceed 20 thousand rubles per month, and in large cities - about 50,000-60,000. This is an acceptable amount, provided that the premises do not require additional repair costs.

If the room is in unsatisfactory condition, make every effort to put it in order, otherwise buyers will simply avoid you. Then there can be no talk of any profit.

How the commission markup occurs: what does it mean?

Your task includes:

Visually inspect the item for damage.
Find out the original cost.
Analyze how much it will be in demand.
Take into account the wishes of the principal, but also do not forget about yourself.

Every person wants to sell their goods at a higher price, and you should receive a decent reward for this service. You will need to not only pay rent, but also pay taxes and pay wages to hired employees.

What is prohibited from selling

In order to avoid infection and spread of skin and sexually transmitted diseases, the occurrence of allergic reactions in humans, Russian legislation prohibits the sale of certain types of used goods: underwear; tights, socks and stockings; swimwear; household chemicals, cosmetics and medicines; hygiene items.

We make an equal balance between supply and demand

If you don't want to lose everything, follow our recommendations:

Take no more than 5-6 units per month from one person.
Look at seasonality. This applies to clothes and shoes. You should not wear winter boots in summer.
Sell items in good condition.
Arrange things in zones (clothes on one side, household appliances on the other).
If the sell-by date is running out, have a 10-15% sale.
Maintain a database. This way you can correctly prepare reports to the appropriate inspection body.

How to increase demand using the Internet

Almost all buying/selling actions are carried out through social networks and company websites. Register in several groups and accounts. Take a photo of your product, post it on an online resource and supplement it with a brief description of the characteristics and price.

Conditions for accepting mobile equipment and household devices

If you don't have enough technical knowledge, hire someone who is knowledgeable in this area. His responsibilities should include: visual inspection of the surface for possible damage (scratches, chips, paint peeling), checking for functionality, determining the price.

Select OKVED

The OKVED code “Commission trade” in 2021 must be taken from the current edition of the OKVED2 directory (approved by Rosstandart, order No. 14-st dated January 31, 2021, as amended on July 10, 2021). The official name of this classifier is “OK 029-2021 (NACE Rev. 2).” The OKVED2 directory is very convenient to use, since similar types of activities are grouped in it into separate sections.

Where you can sell consignment goods:

You can select several OKVED codes. But only one of them will be primary, and all other encodings will be additional. When registering with the Federal Tax Service, in a special application you must indicate the type of activity code, which will consist of at least 4 digital characters.

According to Article 346.27 of the Code, retail trade is recognized as business activity related to the trade of goods (including in cash, as well as using payment cards) on the basis of retail purchase and sale contracts. This type of business activity does not include the sale of excisable goods specified in subparagraphs 6-10 of paragraph 1 of Article 181 of the Code, food and beverages, including alcohol, both in the manufacturer’s packaging and packaging, and without such packaging and packaging, in bars , restaurants, cafes and other catering facilities, gas, trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade ), as well as through teleshopping, telephone communications and computer networks), transfer of medicines on preferential (free) prescriptions, as well as products of our own production (manufacturing). Sales of goods and (or) public catering products manufactured in these vending machines through vending machines are classified as retail trade for the purposes of Chapter 26.3 of the Code.

It is clarified that commission trade (as a type of retail) also falls under UTII. Moreover, the activities of a commission agent are taxed under this regime only if they are carried out through a trade organization. The latter must belong to the commission agent legally (ownership, lease, etc.).

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated November 21, 2021 N 03-11-06/3/78 On the application of the taxation system in the form of UTII in relation to the activities of a commission agent in retail trade

Question: In the system of the regional union of consumer cooperation (MSUC), there is a consumer society that enters into intermediary agreements (agency, commission) with individual district trade unions, while being the Principal (Committee) for retail trade in stores owned by the district trade union. Raipo act as Agents (Commission Agents) and trade in stores on their own behalf.

Since, under the terms of the agreement, the commission agent makes transactions with third parties on his own behalf, he also issues all invoices on his own behalf. The document number is assigned in accordance with the chronology of the commission agent. The invoice must be written in two copies. One must be handed over to the buyer, the second must be filed in the invoice journal. In this case, the invoice for the sale of consignment goods does not need to be registered in the sales book of the commission agent.

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It is convenient to trade consignment goods in the MyWarehouse service. In it, you can accept goods for sale with a commission agreement, keep records of them, automatically generate a report to the consignor after the sale, look at profitability, and issue a return if the product is not sold. Register and try it now: it's free!

Invoices for commission trade in retail

The goods can be returned before the commission agent's report is signed by the parties, or after. In the first case, the intermediary makes an entry in the report for the amount of the return with a minus sign. In the second, the wholesale buyer, returning the goods, issues an invoice in the name of the commission agent. If the final buyer is a retailer, then he must write a statement to return the goods. After this, the commission agent returns the goods to the consignor, accompanied by a return note in his name, as well as an invoice. Based on these documents, the principal will be able to reduce his VAT payable.

In 2021, the OKVED OK 029-2021 classifier (NACE Rev. 2, OKVED 2) is in effect. It was developed and implemented by Rosstandart. Consequently, the Rosstandart website (www.gost.ru) is the official one for the OKVED directory. But there is no classifier with search on the website of this department. You can download the OKVED list for 2021 with a transcript and easy search on our website. Why is it needed and how to use it - read on.

How is commission trading done?

The operating principle is very simple and includes the following operations:

They bring you an item for sale.
You inspect it and ask for packaging, technical data sheets and instructions for equipment, video and photo equipment, and household equipment.
Set a price.
Write an agreement indicating the acceptance date, cost and sale period.
Specify the amount of remuneration and the terms of payment.

Some products are subject to special standards: for jewelry - this is decree number 55, for cars - property documents.

In addition, you can provide additional services if you have certified specialists: assess objects and provide delivery of heavy cargo.

If the seller sells the item for more than planned, the benefit is divided equally between both parties.

Accounting for commission trade and postings to the commission agent

In accounting, the off-balance sheet account 004 must reflect the cost of the product established by the seller and the person who brought the product to your retail store.

At the time of sale, a receipt appears, and a debt arises to the supplier. Accounts payable are formed based on the price at which the sale was made. The seller is obliged to record this transaction. Only the commission markup, that is, the difference between the sales and valuation prices, is included in the calculation of profit.

Postings

Support is confirmed by primary documents and occurs according to a certain algorithm, guided by legal standards:

receiving property from the supplier;
subsequent sale by point;
writing off the cost of products from the balance sheet;
revenue from work done;
payment for the safety of the product;
VAT calculation;
receiving money from the buyer;
transfer of funds to the continent after the sale;
receiving profit from the primary owner.

OKVED codes 2021 with decoding and easy search

43.31 “Production of plastering works”
43.32 “Carpentry and carpentry work”
43.32.1 “Installation of doors (except automatic and revolving), windows, door and window frames made of wood or other materials”
43.32.2 “Installation of internal stairs, built-in wardrobes, built-in kitchen equipment
43.32.3 “Performance of work on the interior decoration of buildings (including ceilings, sliding and removable partitions, etc.)”

OKVED codes with decoding for 2021 with decoding

For state registration you must use at least three digital characters. That is, you cannot select the OKVED 43 class, you need to select a subclass. If you carry out several types of activities, you are allowed to indicate the required quantity during registration; there are no restrictions. By the way, immediately after registration it is not necessary to carry out all types of activities - the law does not require this. If suddenly, in the process of doing business, you want to start carrying out other types of activities, you can make changes to the state register and add new codes (or remove unnecessary ones).

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- retail sale of information and communications technology and equipment, such as computers, peripheral equipment, telecommunications equipment and consumer electronics, in specialized stores

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automation of accounting operations with alcoholic beverages Read more

Taxation of commission trade

Taxes are levied for the intermediary services of a retail facility, that is, charges are made only on the remuneration received from the buyer. This fact is recorded in the general ledger of account 90. If you work under the simplified system (STS), then article number 251 of the Tax Code states that revenue for goods sold is not taken into account as income, but only commissions are considered as income. In addition, the “simplifier” is not required to issue an invoice for its products. This is done by companies working with VAT.

How do retail outlets work?

Before opening, you must register with the tax office, select the OKVED code for commission trade, pay the state fee, write two statements about opening a store and about applying the simplified taxation system. Then register with the Pension Fund and obtain permission from the local administration to sell used items. In addition, you should notify Rospotrebnadzor about your activities and obtain a permit from the fire inspectorate.

Scheme of your future activities

The algorithm for this type of point is as follows:

A client comes to you and wants to sell a used item.
You set the price.
You draw up a mutual agreement.
You are selling a product.
You take the reward for yourself.

Collections of OKVED codes by type of business

PROCESSING 37.10.22 - Processing of waste and scrap of precious metals 38.32.2 - Processing of waste and scrap of precious metals 37.20.6 - Processing of waste of precious stones 38.32 - Recycling of sorted materials This group includes: - recycling of metal and non-metallic waste, garbage and other items into secondary materials raw materials, usually using a mechanical or chemical processing process Metal waste includes waste and scrap of ferrous and non-ferrous metals (including precious), non-metal - waste of rubber, textile materials, paper and cardboard, precious stones, waste and scrap of plastics, glass, other non-metallic waste and scrap. Let's consider the most common conditions: If the goods were successfully sold, the money is received by the consignor on the third day.

Commission jewelry trading 2020

In principle, when planning to open a jewelry company, you can indicate all of these types of activities, as well as several additional ones that are not related to jewelry activities, but are suitable for related services. It should be noted that pawnshops indicate only the main qualifier 65.22.6 and nothing else - because

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