Which OKVED codes apply to the provision of intermediary services in 2021

Intermediary and agency services: how to choose OKVED codes

An intermediary/agent is a business entity whose activity is to identify the client’s needs and find solutions that meet the criteria established by the client among those available.
For example:

• realtors carry out, at the buyer’s request, a search for a property from among those offered by sellers;
• travel agencies search for a suitable tour for the client from those presented by tour operators;
• financial brokers, for example, sell insurance policies of insurance companies or enter into loan agreements with clients on behalf of another person - the actual lender, etc.

Important! Intermediary and agency services are a collective concept; intermediaries and agents can operate in many areas. They are not identified as a separate group of types of entrepreneurial activities in the All-Russian Classifier of Types of Economic Activities (OKVED). Therefore, for the purpose of selecting the appropriate OKVED codes, an entity intending to provide intermediary/agent services must first of all decide on the type of economic activity within which such services will be provided.

Note! From July 11, 2016, when filling out an application for registration of a business entity with the tax authority (or changes in information about such an entity), codes for types of economic activity are taken from the All-Russian Classifier OKVED2 OK 029-2014 (NACE, rev. 2), approved. by order of Rosstandart dated January 31, 2014 No. 14-st (see letter of the Federal Tax Service of Russia dated June 24, 2016 No. GD-4-14 / [email protected] ).

Explanations and clarifications

The services of intermediaries in the real estate sector are widespread. The law allows realtors, brokers, commission agents or agencies to operate in one or more types of real estate business:

• purchase;
• sale;
• rent;
• pre-sale preparation;
• consulting;
• assessment;
• information services.

Legal services are not within their competence.

In wholesale trade, the activities of agents trading on behalf and on behalf of others are widespread and are divided into individual types of products. This is possible not only directly, but also through the Internet.

In the retail trade, intermediary services can be provided through commission sales agents who sell in ways permitted for this type of goods.

Insurance intermediary services include the services of agents for regular insurance and reinsurance, except for mandatory social funds associated with state pensions.

Insurance agents can issue insurance policies for:

• life and capacity;
• from a breakup;
• from accidents;
• fires;
• voluntary medical;
• tourist;
• in case of civil liability;
• property;
• risks.

Agency services (intermediary services)

The specifics of the activities of intermediary firms depend on the area in which they are in demand. The agent acts as a representative of the customer on the basis of concluding a commission agreement, assignment or a special agency agreement. The difference in types of agency activities depends on which document serves as the basis:

• the commission agent is obliged to carry out transactions (one or more) on behalf of his client for an agreed fee, depending on the amount of these transactions;
• an attorney, on the basis of an order, works for his principal: performs certain legal actions;
• when concluding an agency agreement, the other party (principal) instructs the agent to perform any, not only legal, actions at the expense of the customer.

Intermediary services can be provided in various areas of business:

• in trade, wholesale and retail;
• in the real estate industry and its management;
• when implementing non-state and voluntary insurance;
• other services provided for by various groups of activities according to OKVED.

Source

OKVED-2019 codes for intermediary/agency services

So, there are no universal OKVED codes for intermediary services. But you can select codes that best describe the nature of the business entity’s activities from the available groupings by methodically studying the classifier.

Here are examples of grouping codes that are most often used in practice to designate a business entity’s activities as an intermediary or agent in a particular area of ​​business (according to NACE, rev. 2):

• 64.1 - monetary intermediation;
• 66.19 - other auxiliary activities in the field of financial services, except for insurance and pensions;
• 66.2 - auxiliary activities in the field of insurance and pensions
• 66.22 - activities of insurance agents and brokers;
• 66.29 - other auxiliary activities in the field of insurance and pensions;
• 68.31 - activities of real estate agencies for a fee or on a contract basis;
• 68.32 - management of real estate for a fee or on a contractual basis;
• 74.90 - other professional, scientific and technical activities, not included in other groups;
• 82.9 - activities related to the provision of support services for business, not included in other groups;
• 82.99 - activities related to the provision of other support services for business, not included in other groups;
• 96.09 - provision of other personal services not included in other groups, etc.

Note! The proposed list of OKVED-2019 codes for intermediary services is, of course, not exhaustive; an economic entity, at its own discretion, can designate other types of economic activities. The main thing is that they correspond to the activities that the subject actually conducts (see article “Discrepancy between OKVED and actual activities: the position of the Federal Tax Service”).

Selection of codes

66.21 Risk and damage assessment

66.22 Activities of insurance agents and brokers

https://www.youtube.com/watch?v=https:tv.youtube.com

66.29 Other auxiliary activities in the field of insurance and pensions

68.31 Activities of real estate agencies on a fee or contract basis

68.31.1 Provision of intermediary services in the purchase and sale of real estate for a fee or on a contractual basis

68.31.11 Provision of intermediary services in the purchase and sale of residential real estate for a fee or on a contractual basis

68.31.12 Provision of intermediary services in the purchase and sale of non-residential real estate for a fee or on a contractual basis

68.31.2 Provision of intermediary services for the rental of real estate for a fee or on a contractual basis

68.31.21 Provision of intermediary services for the rental of residential real estate for a fee or on a contractual basis

68.31.22 Provision of intermediary services for the rental of non-residential real estate for a fee or on a contractual basis

68.31.3 Provision of consulting services in the purchase and sale of real estate for a fee or on a contractual basis

68.31.31 Provision of consulting services in the purchase and sale of residential real estate for a fee or on a contract basis

https://www.youtube.com/watch?v=ytpress

68.31.32 Providing consulting services for the purchase and sale of non-residential real estate for a fee or on a contractual basis

68.31.4 Provision of consulting services on the rental of real estate for a fee or on a contract basis

68.31.41 Provision of consulting services on the rental of residential real estate for a fee or on a contractual basis

68.31.42 Provision of consulting services on the rental of non-residential real estate for a fee or on a contractual basis

68.31.5 Provision of intermediary services in the assessment of real estate for a fee or on a contractual basis

68.31.51 Provision of intermediary services in the assessment of residential real estate for a fee or on a contractual basis

68.31.52 Provision of intermediary services in the assessment of non-residential real estate for a fee or on a contractual basis

68.32 Management of real estate for a fee or on a contract basis

68.32.1 Management of the operation of housing stock for a fee or on a contract basis

68.32.2 Management of the operation of non-residential assets for a fee or on a contract basis

68.32.3 Activities for technical inventory of real estate

https://www.youtube.com/watch?v=ytcreators

82.99 Activities providing other business support services, not elsewhere classified

More on the topic What to do in case of arrest of wages by bailiffs and how to reduce deductions from the debtor’s salary

96.09 Provision of other personal services not elsewhere classified

How many OKVED codes can you choose?

Important! Information about the types of economic activities of the subject refers to information that is mandatory entered into the Unified State Register of Legal Entities (subparagraph “p”, paragraph 1, article 5 of the law “On State Registration of Legal Entities...” dated 08.08.2001 No. 129-FZ). Thus, the business entity indicates in the application for registration at least one OKVED code (denoting the main type of activity of the entity).

In addition, a business entity can indicate OKVED additional types of activities, and their number is not limited by law.

Typically, OKVED of intermediary services is indicated in the section “Additional types of activities,” but this rule is also not approved at the legislative level. Theoretically, the OKVED code for intermediary services can also designate the main (and only) type of activity, if in fact the subject is not engaged in anything else.

Conclusion! You can select a number of types of intermediary services, indicating one of them as the main activity (or all as additional). The law does not limit entrepreneurs in establishing the priority of a particular type of activity.

The issue of choosing OKVED is discussed in detail in our other articles. For example, “How many OKVED codes can you indicate when registering an individual entrepreneur?” or “The procedure for changing OKVED codes for LLCs in 2018-2019.” We recommend reading them.

***

So, we have found out what to follow when choosing OKVED for the provision of intermediary services. A separate universal OKVED code for the activities of intermediaries/agents has not yet been introduced. However, many groupings of activities according to the current classifier OKVED2 OK 029-2014 (NACE, rev. 2) contain OKVED to designate intermediary services in a particular field of economic activity.

>OKVED code for provision of agency services

What you need to know and how to accurately select OKVED codes

When studying and entering OKVED digital codes into the registration application, many novice entrepreneurs unknowingly make a number of mistakes. In order to help avoid them, we’ll talk in detail about what to rely on and in what order to act when choosing codes from the all-Russian classifier.

1. Not all codes are equivalent when entered into the constituent documents of an enterprise or individual entrepreneur. The first code chosen is considered the main one, since it must correspond to the type of activity that is prioritized at the enterprise. All other codes play an additional role and are of a secondary nature. Every organization must have at least one code from OKVED; without it, registration with the state is simply impossible;
2. All actually and formally possible types of economic activity carried out on the territory of Russia have their own special digital designation, which is included in OKVED. In turn, OKVED consists of sections and subsections, groups and subgroups. When choosing digital ciphers, you should go from large to small. That is, you need to start by defining the scope of activity, and gradually, through sections and groups, reach any specific type of activity. At the same time, you need to try to select codes so that they correspond as much as possible and reflect the essence of the actual work performed and services provided;
3. The digital code from OKVED allowed for registration must consist of at least 3 characters. 3 numbers imply a subclass of the section and, as a rule, they are chosen by those entrepreneurs who do not want to limit their actions within this section in any way. However, it is still preferable to specify four-digit ciphers that are narrower in terms of practical application;
4. If suddenly a newly created organization plans to engage in those works or services that, under Russian law, are subject to mandatory licensing or require special permission, it is best not to act at random, but to consult with specialists. They will help you more accurately designate the name of a particular type of activity and select the correct digital code, which will protect you from all sorts of troubles in the future.

This is interesting: What is needed to register maternity capital

Attention! If problems arise in selecting OKVED codes, it is enough to study Appendix “A” to the classifier. It is an excellent assistant and contains quite detailed explanations for all types of activities.

Which OKVED code is suitable for agency activities?

51.2 - 51.7 - retail trade through agents, see 52 - activities of insurance agents, see 67.20.1 - activities of agents engaged in real estate transactions, see 70.3 This is a general code. It is better to choose based on their specific field of activity.

— What sanctions are applicable for engaging in activities that are not timely included in the types of economic activity of the enterprise?

Basically none. The main activity code is important when paying insurance premiums. October 10, 2012, 10:13 am Was the lawyer's answer helpful? + 1 — 0 Collapse Client clarification Good, Konstantin!

Field of activity: provision of information services on the Internet and e-commerce by companies of which I act as an agent, but acting on my own behalf. 10 October 2012, 10:32

1. 249 reviews
2. Druzhkin MaximJurist, Moscow
   • 1103responses

   249 reviews

Hello, Ivan!

3. 1103responses

OKVED for intermediary services (realtors, trade and insurance agents, other agency services)

The law allows realtors, brokers, commission agents or agencies to operate in one or more types of real estate business:

1. consulting;
2. rent;
3. information services.
4. pre-sale preparation;
5. purchase;
6. assessment;
7. sale;

Legal services are not within their competence.

In wholesale trade, the activities of agents trading on behalf and on behalf of others are widespread and are divided into individual types of products. This is possible not only directly, but also through the Internet. In the retail trade, intermediary services can be provided through commission sales agents who sell in ways permitted for this type of goods.

Insurance intermediary services include the services of agents for regular insurance and reinsurance, except for mandatory social funds associated with state pensions.

OKVED for agency agreement in joint purchases

660 lawyers are now online Consult a lawyer online Ask a lawyer 660 lawyers are ready to answer now Answer in 15 minutes Good evening.

Occupation: organizer of joint purchases. Which OKVED to choose, you need an agency agreement with the buyer.

Those. On behalf of buyers, I enter into contracts with suppliers (on behalf of my individual entrepreneur) and, at the expense of buyers, I also purchase goods for them at wholesale prices. Next, the order is issued to the buyer.

For this I receive a 15% reward. The simplified tax system of 6% will be selected. September 25, 2021, 18:48, question No. 2115876 Marina, Samara Collapse Online legal consultation Response on the website within 15 minutes Answers from lawyers (1) 572 answers 258 reviews Chat Free assessment of your situation Lawyer, Yoshkar-Ola Free assessment of your situation Marina, hello!

You need to include 2 OKVED-2 codes: Main - 47.99 -

“Other retail trade outside shops, stalls, markets”

, which includes retail sales by commission agents (outside stores). Additional – 47.91 –

“retail trade by mail or via the Internet information and communication network”

. And I have a question: why do you need the simplified tax system of 6%?

Isn’t it easier for you to register as a UTII payer?

Then, if you are an individual entrepreneur, then you will only pay insurance premiums in a fixed amount for yourself.

In my opinion, UTII is more suitable for you... I can draw up a sample agency agreement for you. Contact us! September 25, 2021, 19:12 1 0 All legal services in Moscow Best price guarantee - we negotiate with lawyers in every city on the best price. Similar questions 25 December 2021, 15:16, question No. 1484773 24 January 2021, 20:34, question No. 1113247 01 December 2014, 21:19, question No. 636742 09 February 2021, 19:16, question No. 1533146 13 Jul la 2015, 07:34, question No. 903236 See also Pravoved.ru In the mobile application and Telegram, lawyers answer faster and an answer is guaranteed even to a free question!

We are trying! Treat the designer to a cup of coffee, he will be pleased