How to choose OKVED for construction services in 2021? Legal advice

Repair of equipment and machinery is a fairly profitable and, at the same time, responsible type of activity. These services will be in demand at any time, because not a single economic or industrial enterprise can do without specialized equipment. When registering an organization with the tax service, the business owner must correctly indicate the OKVED encoding “Maintenance and repair of equipment”, only in this case the activity will be carried out legally.

In 2021, entrepreneurs should select the OKVED code from the special classifier OK 029-2014 (NACE Rev. 2), called OKVED2 (approved by Order of Rosstandart dated January 31, 2014 No. 14-st). The encodings from this directory have been used since 2014, all previous editions are no longer valid, and it is prohibited to take codes from them. If an entrepreneur unknowingly indicates an incorrect OKVED code during registration, the Federal Tax Service employees will refuse him registration. The classifier has a simple and understandable structure; there is nothing complicated in working with it.

How to choose the correct OKVED code for equipment repair

To find the coding of the type of activity in the OKVED2 classifier for equipment repair, you need:

Go to section C “Manufacturing industries”. It is quite large and includes a wide variety of activities.
Find class 33, it contains OKVED codes related to the repair and maintenance of equipment.

Class 33 of the OKVED2 directory includes the following types of activities:

activities for repair and installation of metal products, machinery and equipment (subclass 33.1);
installation of industrial equipment and machinery (subclass 33.2).

The structure of subclass 33.1 includes OKVED codes:

33.11 – repair of various metal products (swimming pools, containers, pipes, steam generators, etc.);
33.12 – OKVED code for repair of equipment and machinery;
33.13 – repair of optical and electronic equipment (measuring and testing equipment, electrotherapeutic equipment, etc.);
33.14 – repair of electrical devices (transformers, distribution motors, electrical panels, etc.);
33.15 – repair and maintenance of boats and vessels;
33.16 – repair and maintenance of aircraft;
33.17 – repair and maintenance of other vehicles and equipment (locomotives, vans, etc.);
33.19 – repair of devices that are not included in one of the groups.

Subclass 33.2 includes only one group - 33.20, which unites all types of activities related to the installation, assembly, installation and dismantling of industrial equipment:

installation of machines and commissioning;
assembly of industrial equipment;
dismantling of equipment, etc.

What activities are not included in class 33

This class does not include repair and maintenance of the following devices:

household appliances;
mechanical locking devices;
central heating systems;
photocopiers;
computers and peripheral equipment;
video cameras and television cameras;
communication equipment, etc.

Expansion of services

The modern classifier of economic codes is comprehensive. Each entrepreneur can select a group according to their area of activity. Thus, for renting and leasing special-purpose vehicles, it would be advisable to use OKVED 77.12. Organizations engaged in providing temporary use of trailers and tractors whose weight exceeds 3.5 tons should work under this position.

A fairly popular line of business is the provision of rental services for special machines for construction, managed by the company operator. For such cases, the extract should include the OKVED code 45.50.

The choice of encoding, of course, determines the range of directions in which the current economic entity plans to develop. The legislator does not limit commerce in terms of specifying the number of codes, but their number must still be reasonable. In order not to generate impressive volumes of reporting, you should remember that you can expand the scope of your activities by agreement with the tax office (draft an application for clarification) at any convenient time.

Why is OKVED coding needed?

This coding was introduced so that the state could collect statistical information about entrepreneurs. By indicating the OKVED code “Equipment Repair and Maintenance” during registration, the business owner thereby notifies government agencies of the specific area in which he will operate. The chosen encoding determines whether the organization will have to obtain a license for the selected activity or not, and whether any specifics are provided for in terms of paying taxes.

In an application for state registration, you can indicate not one code, but several. Their number is not limited by law. But it makes no sense to indicate a large number of encodings “in reserve”, because the business owner will be able to add the necessary code at any time. It should be noted that only one cipher can be the main one, and all others will be considered additional. The main code is the type of activity that brings the organization the most income.

Read also: List of licensed activities 2021 according to OKVED

Why is OKVED needed in 2021?

First, let's understand the terminology. So, OKVED (full name - All-Russian Classifier of Types of Economic Activities) is an official document designed to classify and code types of economic activities and information about them.

What is it for? Currently, OKVED is used to solve the following problems:

Classification and coding of types of activities that are indicated when registering new individual entrepreneurs and LLCs;
Determination of the main and additional activities of new individual entrepreneurs and LLCs;
Coding information by type of economic activity in information systems and resources;
Development of legal regulations regulating certain types of activities;
State statistical observation of subjects of the national economy and social sphere;
Preparation of statistical information for international comparisons.

How many digits should there be in the code?

The OKVED encoding for the repair of technical equipment must consist of at least 4 digits. The classifier has codes with a high degree of detail of activity, consisting of 6 digits. But since there are no such codes in class 33 of the OKVED2 reference book, it is enough to indicate the encoding consisting of 4 digits. For example, 33.14 or 33.17.

What happens if an entrepreneur operates under a different OKVED code than was declared? It should be noted right away that the current legislation does not provide for any liability for conducting activities not according to the code that is included in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities. But still, if the OKVED code for equipment repair was not declared, and the organization provides services in this particular area of activity, the business owner may be held administratively liable under Art. 14.25 Code of Administrative Offenses of the Russian Federation. This article provides for liability for failure to provide information about a legal entity or individual entrepreneur, and OKVED encodings specifically refer to such information.

Read also: Is it possible to carry out activities without OKVED

How to choose OKVED for construction yourself? Legal advice

Especially for our readers, we have collected the most current OKVED codes for construction services in 2021:

Choosing OKVED for the construction of residential buildings in 2021

Which OKVED code should you choose for activities related to the construction of residential buildings? 41.20 as the main code - Construction of residential and non-residential buildings.

By choosing this OKVED, you will receive the right to carry out the following types of activities:

Construction of single-family and multi-apartment residential buildings;
Assembly and installation of prefabricated structures on the construction site;
Reconstruction and repair of existing residential buildings;
Preservation and reconstruction of residential buildings that are objects of cultural heritage.

Additional OKVED codes in this case may be:

41.10 — Development of construction projects;
43.12 — Preparation of the construction site;
43.32.3 — Carrying out work on the interior decoration of buildings.

Choosing OKVED for the construction of non-residential buildings in 2019

As in the case of the construction of residential buildings, the main OKVED code for the construction of non-residential buildings may be code 41.20 - Construction of residential and non-residential buildings.

Today this code includes the following activities:

Construction of all types of non-residential buildings (hospitals, schools, factories, garages, hotels, shops, shopping centers, religious buildings, etc.);
Construction and reconstruction of nuclear energy facilities (except nuclear power plants);
Construction and reconstruction of buildings intended for carrying out nuclear and radiation hazardous work;
Reconstruction and repair of existing non-residential buildings;
Preservation and reconstruction of non-residential buildings that are objects of cultural heritage.

As an additional OKVED code you can specify:

42.22.3 — Construction of power plants;
42.91.2 — Construction of hydraulic structures;
43.11 — Dismantling and demolition of buildings;
43.12 — Preparation of the construction site.

Choosing OKVED for road construction in 2021

For the construction of highways, the main activity will be code 42.11 - Construction of highways and highways.

When choosing this OKVED you get the right to carry out the following types of activities:

Construction of roads, sidewalks and pedestrian paths;
Road marking device;
Installation of road barriers and signal posts;
Installation of road signs.

Possible additional codes:

42.13 — Construction of bridges and tunnels;
43.21 — Installation of street lighting and traffic lights.

Choosing OKVED for demolition of buildings in 2021

For the dismantling business, the main OKVED code will be code 43.11 - Dismantling and demolition of buildings.

Additional activities may include:

43.12 — Preparation of the construction site;
43.12.1 — Clearing the construction site.

Choosing OKVED for construction and installation work in 2021

If your business is related to construction and installation work, the main and additional OKVED codes will directly depend on the specifics of your business. For example:

43.21 — Electrical installation work;
43.22 — Production of sanitary and technical works;
43.22 — Installation of heating systems and air conditioning systems;
43.29 — Production of other construction and installation works (installation of elevators, escalators, lightning rods, air purification systems, etc.).

Choosing OKVED for finishing work in 2021

The main OKVED code for finishing work will be 43.32.3 - Carrying out work on the interior finishing of buildings.

Additional OKVED codes may include:

43.31 — Production of plastering works;
43.32 — Carpentry and carpentry works;
43.32.1 — Installation of doors and windows;
43.32.2 — Installation work on internal stairs, built-in wardrobes, built-in kitchen equipment;
43.33 — Work on installation of floor coverings and wall cladding;
43.34 — Production of painting and glass works.

Note! If you doubt that you will be able to independently select the OKVED code for construction services, you can always contact our specialists for a free consultation.