All-Russian classifier of household services on. perch species

Article 1 federal law“On Amendments to Part Two of the Tax Code of the Russian Federation”, approved by the Federation Council on June 29, 2016, the term “Public Services” sounds new and replaces the vague wording from the Rules for Public Services.

In order to clearly understand which services are household and which are medical, it is important for managers of beauty salons and other enterprises in the beauty industry to know the definition:

Household services are paid services, which turn out individuals and codes of which, in accordance with the All-Russian Classifier of Species economic activity and the All-Russian classifier of products by type of economic activity are determined by the Government Russian Federation.

But what about the situation with the classifier of services?

At the moment, the All-Russian classifier of services to the population (OKUN) OK 002-93 is in force. This document is no longer valid as of January 1, 2017 due to the publication order of the State Standard of January 31, 2014 N 14-st. and services will be determined according to the All-Russian Classification of Economic Activities (OKVED). Now the household services of beauty salons in the OKVED document are presented in a compressed form:

96.02 Provision of services by hairdressers and beauty salons

This grouping includes:

Hair washing, trimming, cutting, styling, coloring, highlighting, waving, hair straightening and similar work performed for men and women;
. shaving and trimming the beard;
. manicure, pedicure, makeup, facial massage, etc.

Such a concise wording made the work of salons unclear, in particular, a misunderstanding of which procedures can be carried out without a medical license and which not. And at the suggestion of the professional community in 2014, OKUN significantly expanded the list of services, thereby facilitating the activities of enterprises.

There were fears that after the expiration of the OKUN, they would again have to use a compressed list of OKVED services.

However, the order of the Ministry of Industry and Trade of Russia dated May 10, 2016 N 1471 "On approval of the collective classification grouping of types of economic activity "Domestic services" to the All-Russian classifier of types of economic activity (OKVED2) OK 029-2014 (NACE Rev. 2) and the collective classification grouping of products (goods and services) "Domestic services" to the All-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008)", registered on July 18, 2016 and coming into force on July 30, 2016, made adjustments to the list of services.

In a strange way, there are no solarium services in the document, but an item has been added - Other cosmetic services.

In the presented tables, for comparison, the lists of services listed in the OKUN and in new edition OKVED.

• Responsible for classifier support: Rostekhregulirovanie
• Reason: Decree of the State Standard of Russia dated 06/28/1993 No. 163 01/01/1994
• Approved: 03/28/2008
• Entered into force: 06/01/2008

What is OKUN

OKUN is the abbreviated name of the all-Russian classifier of services to the population, which is included in unified system coding and classification of technical, economic and social information. OKUN is designed to solve such problems as:

• Studying the supply and demand of any services
• Comparison of the derived domestic classification with international standards and norms
• Assistance in the possibility of providing the population with various services by enterprises of various forms of ownership, including individual entrepreneurs
• Identification of relevant services that are required by the population in a changing market
• Improving the efficiency of the use of computer technology
• Ensuring the safety of consumers in relation to health and life, protecting environment, prevention of damage to property and other harm through the certification of services
• Accounting and forecasting the volume of services required by the population
• Improvement and development of standardization in this area

OKUN was designed to replace 2 obsolete Soviet rubricators.

How objects are classified in OKUN

Maintaining the classifier is the responsibility of VNIIKI of the State Standard of the Russian Federation, which interacts closely with other ministries and departments of Russia, enterprises and organizations of various forms of ownership that provide various services to the population. The objects of the all-Russian classifier of services to the population are services that are provided legal entities and individual entrepreneurs to the population. At the same time, it should be noted that neither the methods of serving the population, nor the organizational and legal form matter, as long as they are legal.

What sections of OKUN codes exist

For OKUN, a hierarchical classification is adopted, the entire classification set of objects is divided into groups. Further, each group is divided into subgroups, which in turn are divided according to the functional purpose into types of activities. The classifier uses a sequential coding system. The OKUN includes such groups as household services, passenger transport services, communication services, housing and communal services, services of cultural institutions, excursion and tourist services, sports and physical culture services, sanatorium and health services, medical services, veterinary services, services of a legal nature, services in the education system, banking services, market services, Catering and trade, other services to the population.

What is the code structure in OKUN?

The codes of the all-Russian classifier of services to the population look like this: XX X X XX KCH, where KCh is the control number. The first two digits are the first level of the hierarchy, where a general group of services to the population is distinguished (there are 13 in total). Under the number three, at the second level of the hierarchy in the OKUN code, a subgroup is distinguished that specifies the general group. The third level of the hierarchy corresponds to the number four, where the type of service is indicated. Spaces are not used in the entry of the code of the all-Russian classifier of services to the population, except for the case of separating the check number. In the classifier, each object is represented by 2 blocks: block name and OKUN codes (6 digits plus a check number). In the block of names, actively abbreviated names are used, and if a word is omitted, a dash is put, and a slash is used for repetitions.

Hello! The fact is that the Regulation indicated to you does not contain an indication that BSO can be applied only for services to the public specified in the OKUN. Therefore, its cancellation in this case does not really matter. If you carry out activities related to the provision of services to individuals, you have the right to apply the BSO. It is only necessary that you have the appropriate OKVED codes declared.

Clause 2 of the Regulation reads as follows:
2. Organizations and individual entrepreneurs in accordance with the procedure determined by the Government of the Russian Federation, may carry out cash settlements and (or) settlements using payment cards without using cash register equipment when providing services to the public subject to the issuance of appropriate forms strict accountability.
The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation.

The Department of Tax and Customs Tariff Policy considered an appeal on the use of strict reporting forms when providing legal services and reports.
Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" and the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of of cash register equipment, approved by Decree of the Government of the Russian Federation of 06.05.2008 N 359, it is not established which list should correspond to the types of activities of organizations and individual entrepreneurs for the purposes of using strict reporting forms when making cash settlements and (or) settlements using payment cards without the use of cash registers in the case of rendering services to the population.
The type of activity belongs to the services provided to the population is determined by the All-Russian classifier of services to the population OK 002-93 (OKUN), approved by the Decree of the State Standard of Russia dated 06.28.1993 N 163. At the same time, in the legislation of the Russian Federation there is no provision that the list of public services named in OKUN is exhaustive. In addition, the name of some services in OKUN contains "other services", which excludes the possibility of considering the list of services contained therein as exhaustive.
At the same time, we inform you that this letter of the Department does not contain legal norms or general rules specifying regulatory requirements, and is not a regulatory legal act. The submitted opinion of the Department is of an informational and explanatory nature and does not prevent one from being guided by the norms of the legislation of the Russian Federation in an understanding that differs from the position set forth in this letter.
Director of the Tax Department
and customs tariff policy
I.V. TRUNIN