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Okved decryption new. New OKVED codes

From the beginning of 2019, companies need to use the OKVED-2 code classifier, which provides a detailed breakdown of codes by type of activity. Violation and use of obsolete codes will result in a fine. You will need a code directory to complete the registration, each type of activity has its own code. Are there any changes in 2019 and what does this mean for business, do I need to make changes to documents and what to write in declarations? We will tell in our article.

Types of economic activity

Every kind economic activity has its own code. Codes with decodings are placed in the All-Russian classifier of types of economic activity (OKVED). After registering an individual entrepreneur or LLC, information about their activities enters the Unified State Register of Individual Entrepreneurs (or Legal Entities) and is stored there in the form of codes.

The enterprise is not obliged to work on all types of activities that it notified tax authority when registering. But if a business opens a new direction that is not listed among its OKVED codes, a notification application must be submitted to the tax office. The deadline for submission is no later than three working days after the start of work on a new type of activity.

You can choose an almost unlimited number of codes, but we recommend that you do not enter more than 30 codes. In addition, some activities require a special permit or license. For example, production alcoholic products and provision of medical services.

What are OKVED codes for?

Companies operating OKVED are indicated in accounting and tax reporting: in all calculations and declarations.
OKVED codes are needed to receive tax benefits. For example, the regions establish a list of activities by which individual entrepreneurs can go on tax holidays and not pay taxes for two years. Vacations are available only to entrepreneurs on the simplified tax system or a patent.
Based on the OKVED codes, the rate of contributions for injuries is established. The main code, which is recognized as such at registration, determines the contribution rate. The main type of activity must be confirmed annually in the FSS. The main activity is considered to be the one that brings the most income.

New OKVED codes

Until the beginning of 2014, there was only one Classifier of activities in the country. On February 1, 2014, the second edition of OKVED was put into effect. The second edition acted on a par with the first until the end of 2016.

It would seem a trifle - a few numbers in documents that practically do not appear anywhere. However, incorrectly selected OKVED codes can lead to extremely unpleasant consequences for business in the future. It costs nothing to the tax authorities, for example, to make you pay inflated insurance premiums, cancel benefits or fine. Therefore, it is better to thoroughly understand the topic and “be friends” with government agencies.

What is the OKVED code: decoding the concept

To officially register your business, an individual entrepreneur must inform the state what exactly he will do. This information is needed for statistics, as well as for calculating taxes and contributions. To avoid confusion and not have to study all the documents manually, a one system classification.

OKVED stands for " All-Russian classifier types of economic activity». In fact, this is a catalog that lists all types of production and types of services, and each specific area of \u200b\u200bwork is assigned a unique identifier - a code.

The classifier has a clear hierarchical structure. The latest edition consists of 21 sections:

Section A. Rural, forestry, hunting, fishing and fish farming.
Section B. Mining.
Section C. Manufacturing industries.
Section D. Security electrical energy, gas and steam; air conditioning.
Section E. Water supply; water disposal, organization of collection and disposal of waste, activities for the elimination of pollution.
Section F. Construction.
Section G. Wholesale and retail trade; repair vehicles and motorcycles.
Section H. Transport and storage.
Section I. Activities of hotels and catering establishments.
Section J. Activities in the field of information and communication.
Section K. Financial and insurance activities.
Section L. Real Estate Activities.
Section M. Professional, scientific and technical activities.
Section N. Administrative activities and related additional services.
Section O. Public administration and ensuring military security; social Security.
Section P. Education.
Section Q. Activities in the field of health and social services.
Section R. Activities in the field of culture, sports, leisure and entertainment.
Section S. Provision of other types of services.
Section T. Activities of households as employers; undifferentiated activities of private households in the production of goods and services for their own consumption.
Section U. Activities of extraterritorial organizations and bodies.

This list is for convenience and quick navigation. In practice, the alphabetic names of the sections are not used: in all documents, it is the combinations of numbers that indicate specific areas of business.

Table: detailing of OKVED codes

When submitting an application, it is not necessary to prescribe each type of activity separately - the first four digits are enough, only up to the group (in the example from the table - 85.41).

How to find out the OKVED codes of other individual entrepreneurs and companies

In order not to make a mistake when choosing, it makes sense to look at what codes your competitors use: private entrepreneurs and firms that provide the same range of services.

This information is public. You can get it on the website of the Federal Tax Service, where electronic copies of the USRIP and USRLE are stored ( state registers legal entities and individual entrepreneurs).

On the website of the Federal Tax Service, you can find out the OKVED codes of a legal entity or individual entrepreneur by the TIN number or name

To search in the database of the Federal Tax Service, you must:

Select the search area (USRIP or USRLE).
Enter PSRN / TIN number (if you know only the full name of the entrepreneur or the name of the company, you can specify them by first switching the checkbox).
Select a region from the dropdown list.

After that, it remains to enter the captcha and click the "Find" button. The system will display on the screen a list of all legal entities or individual entrepreneurs found by these criteria.

To find out the OKVED code and other information, you need to download a PDF file from the link in the name of the legal entity

Please note that the site itself only displays a table with general information:

Name;
address (location);
OGRN;
date of assignment of PSRN;
date of termination of activity (if the field is not filled in, the subject continues to work at the present time);
the date the registration was declared invalid.

Detailed information about entrepreneurs and organizations (including OKVEDs for which they work - basic and additional) is stored in PDF files. They can be downloaded by clicking on the title or name of the subject of interest in the first column.

What is it for

The choice of codes should be taken responsibly, because they are necessary not only for theoretical economists who compile reports on the growth and development of certain industries. First of all, it is in the interests of your business. In the future, this information will be needed repeatedly:

to choose the optimal taxation system - UTII, USN, patent (individual codes fall under different types);
when insurance is calculated (if we are talking about work with a high degree risk, in difficult conditions - payments will be higher);
in the process of opening bank accounts;
when registering with the FIU, etc.

There are also certain restrictions: some types of business are “closed” for individual entrepreneurs (a classic example is everything related to military production), others require various licenses and permits. Incorrectly selected codes entail extra costs, and in the worst case, the risk of getting a fine or even losing business.

When choosing a taxation system, it is imperative to pay attention to the assigned OKVED codes

When submitting an application, an entrepreneur must indicate at least 1 code (it will be the main one). To do this, in the catalog you need to find an item that can describe your business as closely as possible. In documents, only the group code can be indicated - the first 4 digits. You do not need to list everything in full: you automatically get the right to carry out any work that is included in it. The number of additional codes is not limited, but it is advisable to use no more than 15-20 pieces.

In 2018, only one edition is valid - OKVED-2, or OK 029–2014.

with the majority standard types business problems do not arise in principle. But freelancers (designers, copywriters, journalists, etc.) are a little more difficult - special codes for these modern professions have not yet been introduced. Therefore, you should carefully study what is included / not included in each group, and choose the closest option.

Say, for journalists or copywriters, codes are suitable:

63.11: Data processing activities, provision of information hosting services and related activities.
63.91: Activities of news agencies.
90.03: Activities in the field of artistic creation.

If you are not sure about the choice, it is better to seek help from professional registrars. Some of them give individual consultations and can assemble the best set for you for a relatively low price (500–1000 rubles).

The choice of OKVEDs can be entrusted to professionals: then there is no doubt that the codes will be assigned correctly

Practical examples

The only difficulty associated with choosing OKVEDs is that you need to think through all aspects of your business. Moreover, it is better to immediately take into account the prospects: in what direction do you want to develop, what services can you add in the near future. To get started, you can write it all out on a piece of paper or depict the workflow schematically. After that, you just need to find the codes that match each element of the list. How it looks in practice.

For hairdresser

For this type of activity, as a rule, the following set of codes is indicated:

96.02: Provision of services by hairdressers and beauty salons.
47.75: Retail sale of cosmetics and personal care products in specialized stores.
47.19: Other retail sale in non-specialized stores.
96.04: Health and fitness activities (includes: activities of Turkish baths, saunas and steam baths, solariums, weight loss and slimming salons, etc.)

When choosing OKVED for running a "beauty business", stop at code 96.02

For retail

Since this area is very extensive, a whole class has been allocated for it - 47. It is divided into subclasses, depending on the place of sale or the type of goods. Remember: in documents you need to indicate codes of at least 4 characters, so you have to look one level lower.

47.1: Retail sale in non-specialized stores.
47.2: Retail trade food products, drinks and tobacco products in specialized stores.
47.3: Retail sale of motor fuel in specialized stores.
47.4: Retail sale of information and communication equipment in specialized stores.
47.5: Retail sale of other household articles in specialized stores.
47.6: Trading retail goods cultural and entertainment purposes in specialized stores.
47.7: Retail sale of other goods in specialized stores.
47.8: Retail trade in non-stationary trade facilities and markets.
47.9: Retail trade outside shops, stalls, markets.

Each subclass, in turn, is divided into groups, which must be indicated in the documents.

For example, to register the activities of an online store, the following set of codes can be used:

47.91: Retail sale by mail or by information and communication network.
53.20.31: Activities for courier delivery various types transport.
82.92: Packing activities.

The main one is 47.91, which includes all types of online sales.

The OKVED family for retail allows you to take into account all the nuances of a business

To organize a children's center

Here it is already necessary to build on the general orientation and format of work. To private Kindergarten or a babysitting service, code 88.91 ("Provision of day care services for children") is suitable.

Another type is development centers, in which children are engaged in creativity, attend master classes, prepare for exams, study languages in depth, etc. Here, 85:41 (“Additional education for children and adults”) is more suitable for the role of the main one.

To work with children, define your specialization more precisely: then the choice of OKVED will be correct

For business on the lease of non-residential premises

Another interesting example. In OKVED-2, everything related to the rental and management of real estate owned by you belongs to the same group - 68.20. If you are simultaneously renting apartments or houses, it is better to enter it. But if you work only with commercial facilities (offices, warehouses, etc.), you can specify and enter the main code 68.20.2.

But what if you don’t have your own real estate, but you rent out the premises, say, on a sublease basis? Then another code is suitable - 68.32 (“Real estate management for a fee or on a contractual basis”). It can also be entered when you provide rental collection services.

But in order to work as an intermediary, that is, to provide real estate services, you need to choose a different code - 68.31 (“Activities of real estate agencies for a fee or on a contractual basis”). This includes the provision of consulting and intermediary services for the lease or valuation of real estate.

Video: instructions for choosing types of activities according to OKVED

How to change the codes specified during IP registration

Unlike organizations, individual entrepreneurs are not required to annually confirm their type of activity. However, if there are any changes in your work, you must notify government bodies. This can be done before April 15 of the year following the reporting year.

The main document that is required to change the OKVED codes is an application in the form P24001.

Form P24001 consists of 9 sheets, but to change the OKVED codes, only page 001 is needed, as well as sheets E and G

You need to attach to it:

a copy of the IP registration certificate;
a copy of the notice of registration.

On page 1 of sheet E, enter the codes that we want to add, and on page 2 - those that need to be excluded

Completed application sheets are fastened with a regular paper clip or stapler. After that, you need to bring them to the tax office (or send them by mail). FULL NAME. and the signature on sheet G are indicated on the spot, in the presence of the tax inspector. You can get the results in a week (after 5 working days).

Video: instructions for filling out form P24001

Refusal to register changes to OKVED codes - possible reasons

You need to know that the Federal Tax Service has the right to refuse an entrepreneur and not register new activities. There may be several reasons:

provided an incomplete package of documents;
the papers were transferred to the wrong registration authority; there is no notarization, in cases where it is required;
an application on Form P24001 signed by an unauthorized person;
before the changes were made to the USRIP, the IFTS received an act of a bailiff or a judicial act on a ban on such actions.

However, in practice, everything is much more complicated. The grounds for refusal may even be insignificant at first glance.

Situation No. 1: when filling out sheet E of page 1 of form P24001, Nikolai entered 20 additional OKVED codes, of which 7 contained less than 4 digits. The tax inspectorate refused the entrepreneur to register the changes. After that, Nikolai appealed this decision in court, however, his claim was not satisfied. The “logical” argument that the IFTS could take into account only four-digit codes and ignore the rest was not accepted in the courts.

Only an entrepreneur who is reasonably confident that he is right can defend his rights in court.

Situation No. 2: Evgeny filled out the P24001 form to add several new OKVED codes and, out of habit, automatically signed at the bottom of the page. The tax authorities refused to accept the application, since the documents must be certified directly in the presence of the inspector.

To avoid such situations, you need to take care of the correct paperwork:

each sheet of the application must be printed separately - two-sided printing is prohibited by law;
you need to fill out documents only with a black pen - forms with blue, purple or green entries in tax office not accepted;
if 1 sheet is enough for you to fill out, additional ones can not be printed or numbered;
the signature is put only in the presence of the tax inspector who accepts your application.

In addition, it is necessary to take into account the specifics of the business. All types of activities presented in OKVED can be divided into 4 categories:

standard;
licensed;
requiring approval (with the Ministry of Emergency Situations, the State Sanitary and Epidemiological Service, etc.);
prohibited for IP.

Difficulties may arise if you want to change the OKVED codes to those that require licenses and special permits.

Situation number 3: Olga registered an individual entrepreneur for the manufacture of jewelry for sale handmade. Later, the woman decided to organize a children's creative club and conduct master classes. All documents for adding new OKVED codes were filled out correctly, but Olga was refused due to the fact that she did not attach a certificate of non-conviction to the application, which without fail required to work with children.

To obtain the consent of the IFTS for the registration of OKVED codes, everything is necessary controversial points discuss with the tax inspector

Responsibility of individual entrepreneurs for conducting activities not according to OKVED

After registration, data on a new entrepreneur enters the USRIP register, and from there they are sent to the state statistics authorities. Purposefully, no one will check the correspondence of the codes that you wrote in the documents with your real activity. Moreover, there is no specific law that would establish any sanctions for activities not according to OKVED.

But not everything is so simple. Right now in judicial practice use Art. 14.25 of the Code of Administrative Offenses of the Russian Federation. The third paragraph of this article states that entrepreneurs are required to timely report to the state information about their business. By law, you have 3 days to write and send a statement stating that you have changed the type of activity, otherwise you face a fine of 5 thousand rubles.

Online resources for selecting OKVED codes

As mentioned above, in 2018 only one edition of the Classifier is valid - OKVED-2. Therefore, it is extremely important to select valid codes from the new directory. The easiest way to do this is with the help of electronic versions of the Classifier. They are presented on many portals, but for reliability it is better to use proven resources.

Official site

Here it is easy to find a 100% up-to-date and reliable version of the Classifier with the ability to quickly switch between sections, groups, subgroups, etc. Search is available by a specific group number or activity name. Codes that suit you can be instantly added to Favorites and then printed. And also on the site there is an old version of the Classifier (OK-029 2001 Rev. 1).

The current electronic version of the Classifier with easy navigation through sections can be found on the OKVED official website

For those individual entrepreneurs who previously registered and worked using old codes, a code converter will be useful. The system analyzes both editions and shows which encodings correspond to these types of activities in OKVED-2.

Using the code converter, you can find out new codes that correspond to the types of activities that you registered earlier

Third Party Services

eREGISTRATOR- big company specializing in online training registration documents in RF. On the website of the organization you can also find the current electronic version of OKVED. But the main advantage of the service is the section of business packages, where there are ready-made collections of codes for almost any type of activity.

Video: instructions for using the eREGISTRATOR service to search for OKVED codes

There is absolutely nothing complicated in choosing OKVED codes. All you need is attentiveness and a few hours of free time to select and sort the most suitable options.

03May

Hello! In this article we will talk about the types of activities individual entrepreneur.

Today you will learn:

What are the types of activities according to OKVED;
What type of activity to choose;
How to add and change the type of IP activity;
What is for activities.

What are the types of activities (OKVED) for individual entrepreneurs

The main reason for the impossibility of using a particular system is the type of activity in which the individual entrepreneur is engaged.

Taxation by type of activity is presented in the table:

Tax regime	Prohibited activities of IP
Basic system of taxation
Simplified taxation system	Banking; Insurance services; Non-state pension funds; Investment organizations; Work with securities; activity of pawnshops; Production of excisable goods; Extraction and sale of minerals; gambling establishments; Lawyer activity
Patent taxation system	Almost all activities that are aimed at the production of something, except for: the production of business cards, pottery, production sausage products, production of clothing and footwear
A single tax on imputed income	Currency exchange; gambling establishments; Production and sale of excisable goods; Extraction, production and sale precious metals and stones; Extraction and sale of minerals; Banking; Management activities; Communication services; Retail trade type of activity trade in objects of art, antiques; Tour organization
Agricultural tax	Everything except agricultural production

However, despite the variety of modes, you will need to take into account many conditions, such as the maximum number of staff members, maximum turnover, classifier restrictions.

In addition to taxes, there is also an obligation to pay contributions to off-budget funds for oneself, and this must be taken into account when choosing a favorable tax regime.

What are IP contributions for yourself? These are your contributions to the funds for medical and pension provision. That is, regardless of whether you worked this year, made a profit or not, you will be required to pay these contributions to the state in a fixed amount.

In 2019, the amount of contributions will be 36,238 rubles. And if, for example, income for the whole year was more than 300,000 rubles, contributions to Pension Fund will be calculated additionally, at the rate of 1% of income in excess of the limit.

Summing up the choice of the most favorable taxation regime, it is best to make an individual tax calculation for individual entrepreneurs within each system.

The following parameters will need to be taken into account:

If there are workers, then their number;
To which region Russian Federation you relate;
The taxation system used by your future partners and clients;
The area of the trading floor;
The use of transport in transportation, etc.

Considering the issue of taxes, it is impossible not to touch on the topic of the so-called “tax holidays”, which have come into effect since 2015. For many, this innovation is very useful and applicable. “Tax holidays” involve the exemption of individual entrepreneurs from paying any tax, lowering the percentage on other taxes. However, not all individual entrepreneurs can take advantage of the benefit.

Conditions for granting "tax holidays":

Your activity is to produce goods, scientific papers or in social activity;
You are registering an IP for the first time;
IP exists no more than two years;
Your region is included in the list of regions of the Russian Federation where this benefit has been introduced and your IP was registered after the adoption of the law in your region on “tax holidays”;
You are using USN or a patent.

It should be borne in mind that regional authorities have the right to introduce certain restrictions regarding the number of employees, the maximum income per year, and the activities of the IP.

Do they confirm the type of activity of the IP

We will not torment you and immediately say that. The main activity of the IP is fixed during its registration, when the businessman enters the activity number in the EGRIP, after which this information comes to the FSS.

However, if you decide to change the main activity of the enterprise, then you need to apply to the tax office with an application for a change in the direction of activity in order to secure the change.

Why do it? You must receive payment for services rendered and manufactured products strictly according to the code entrepreneurial activity declared in the IFTS. Otherwise, this income will be considered as received outside the declared OKVED code, and will be taxed at 13% of personal income tax.

Also, the amount of insurance premiums for injuries depends on the code of the main activity. Now experts identify 32 points, which determine the amount of contributions in various areas of activity. The amount of payments depends on the degree of danger and complexity of work.

Thus, we can conclude that it is necessary to confirm the main type of activity in order to correctly make deductions for injuries to the FSS in the current year without overpaying if the percentage differs from the previous year.

How to change and add an IP activity type

The enterprise develops along with the market, and now you are no longer doing what you used to, which means that you need to think about changing OKVED. It's easy, now we'll take a closer look at how to do it.

To begin with, you will have to generate a number for a new type of activity, and then fill out an application for a change in the direction of activity.

To do this, follow these steps in sequence:

Go to the subsection “Registration of individual entrepreneurs” on the resource of the Federal Tax Service;
Download the form, this is your application, and fill in the fields with information (in virtual or paper format, in the second case it will need to be printed out after filling out).

The application consists of four pages. The first page is the title page, here we write our first name, last name and patronymic, indicate the OGRNIP and. The second sheet is for recording a new line of business. On the third sheet, it is necessary to cancel the old direction of the enterprise. All three pages of the document are mandatory.

Now you need to collect the missing documents for the tax.

These include:

Passport;

If you are sending a trustee to the tax office, then attach a notarized power of attorney and your representative's passport.

And the last stage is to deliver all this wealth to the tax office. You can do this yourself, through a representative (do not forget about the power of attorney), using mail or the Internet. But remember that you need to contact the same tax office in which you registered the IP.

But that is not all. If you are an entrepreneur with employees, you need to confirm the main type of activity of the individual entrepreneur by submitting a certificate to the FSS. If your individual entrepreneur does not have employees, then such a certificate is not needed.

And what to do if OKVED has not changed, but only new areas of doing business have been added. We simply add side lines of business to the existing list. To do this, fill in only the lines for the auxiliary areas of activity of the IP on the second page in the P24001 form. The third page should be completed only if you want to exclude any type of activity.

Should bring profit to its owner. But not always an idea that seems profitable is easy to put into practice. It may turn out that only organizations can be engaged in the chosen line of business, so you need to know in advance what types of IP activities are available.

Where to find the types of activities allowed for individual entrepreneurs

Any one law or normative act, where all types of IP activities are listed, no. You will not find an official list with areas of business that individuals cannot engage in.

At first glance, it may seem that there are no prohibitions on the types of activities for individual entrepreneurs at all, but this is not so. There are many areas that are regulated special laws(for example, production and circulation of alcohol, insurance, microfinance, banking, credit activities, pawnshops), and they clearly state that they are available only to legal entities.

What are the reasons for such restrictions for individual entrepreneurs, the laws do not specify, but for some reason it is believed that individuals fewer opportunities to comply with the requirements for a particular type of activity.

In addition to those lines of business, access to which is prohibited for individual entrepreneurs, there are still those for which you need to obtain a license or permission. We can say that these are conditionally accessible areas, because you may not get approval from state bodies for them.

And finally, there are other activities that are under additional control Rospotrebnadzor and other inspectors. The fact that you started to engage in them must be reported even before the actual activity, by submitting a special notification.

Thus, all types of economic activity in Russia can be divided into groups, we will talk about them in more detail.

Not available to individual entrepreneurs

This list includes almost all licensed activities, because in order to engage in them, special requirements must be met: the availability of premises, equipment, qualified personnel, finances, etc. A complete list of licensed areas is contained in Law No. 99-FZ of 04.05. 2011, here we present only some of them:

activities related to weapons, aircraft, military equipment, explosive materials for industrial use;
production of medicines;
transportation by sea, air, rail;
private security activities;
employment services for Russian citizens outside the Russian Federation;
communication services, television and radio broadcasting;
geodetic, cartographic, surveying works;
extinguishing fires in settlements, in production, infrastructure facilities;
trafficking in drugs, psychotropic substances, growing narcotic plants;
organization of gambling in bookmakers and totalizators;
management of apartment buildings.

In addition, there are several federal laws, each of which regulates only one licensed type of activity, which is under special control:

production and sale of alcohol;
space activities;
use of atomic energy;
activity credit organizations, NPF, in the securities market;
protection of state secrets;
bidding;
clearing and insurance activities.

Licensed but permitted for IP

However, several licensed activities are still available to individual entrepreneurs:

passenger transportation of more than eight people by road;
educational activities;
private detective (detective) activity;
pharmaceutical activity;
medical activity.

Here, however, it must be taken into account that in order to obtain licenses for educational, pharmaceutical, medical activities, an individual entrepreneur must have the appropriate education and work experience in the specialty. Requirements for each licensed direction are given in separate regulatory legal acts. For example, licensing medical activities regulated by Decree of the Government of the Russian Federation of April 16, 2012 No. 291.

If you choose one of these areas of activity, then first study the licensing requirements for each of them. Before you register an IP, make sure that you will comply with them. For example, you want to open a pharmacy, but you do not have a pharmaceutical education. Then you have to register entity and hire a manager who has the appropriate education and the necessary work experience.

Requiring permission

These business areas are not licensed, but they cannot be engaged in if the entrepreneur does not obtain permission for them:

passenger taxi;
Beauty Salons;
public catering;
grocery stores;
some building work.

A taxi permit is issued by the regional Ministry of Transport or the Department road infrastructure and transport, and for the sphere of life and trade - Rospotrebnadzor and fire inspections. Concerning construction works, then many of them require SRO approval ( self-regulatory organizations). In addition, permission to open many outlets and objects of the sphere of life are required to be coordinated with the local administration.

Not requiring special conditions

However, there is still an extensive list of areas that do not require a license, permit or permit. This is almost the entire sphere of life, services, wholesale and retail trade, production, Agriculture and etc.

Of course, it cannot be said that such a business is not under the control of the state, because any buyer or client can apply for consumer protection by initiating an audit. But at least the initial restrictions or mandatory requirements not for these areas.

Types of activities by tax regimes

In addition to this classification of IP activities, there are other restrictions associated with the chosen tax regime. If you are not very familiar with tax laws, you can choose a mode in which you cannot lead the direction you are interested in.

Briefly, the types of taxation of individual entrepreneurs can be summarized in the following list:

BASIC - general system, which has the highest tax burden;
USN - the tax rate is much lower;
ESHN - available only to agricultural producers and fishing industries;
UTII - the tax is calculated on the basis of the base yield specified in the Tax Code of the Russian Federation;
- patent system, the tax is calculated from the annual potential income, the amount of which is set by local authorities.

Before choosing a tax regime, you need to make sure that your line of business fits this tax system. For example, on UTII or PSN, you can only engage in certain services, catering and retail trade in small areas. And if your choice is production or wholesale, then they are allowed only for OSNO or STS (on a simplified system, in addition, there are restrictions on income and the number of employees).

Thus, if the question is - to buy an IP patent or - you must first find out under which tax regime your business will fit. A list of activities permitted for each preferential regime can be found in the Tax Code.

How to report the selected type of activity

We talk in such detail about restrictions on business areas, because you must immediately indicate your main type of activity in the P21001 application. You cannot first register an IP, and then decide what to do. The main type of activity in the application for registration of an individual entrepreneur must correspond to the digital code of the OKVED 2019 classifier.

So, OKVED codes starting with 47.7 mean that the entrepreneur will be engaged in retail trade in non-food products in specialized stores. And if you want to open a cafe or restaurant, then your OKVED codes should start with the numbers 56.1.

The OKVED 2019 classifier is freely available in legal reference systems, free services for the preparation of registration documents, and specialized sites. All that is required is to find in the classifier the digital code that corresponds to your main activity (from which the maximum income is expected).

If you are interested in several directions, then you can choose more than a dozen OKVED codes. On sheet A of the application P21001, 57 codes are placed, but if this is not enough for you, then fill out an additional sheet.

Pay only attention to the fact that you need to choose digital codes only from current edition classifier (OKVED-2 or OKVED-2014). The official name of this document is OK 029-2014 (NACE rev. 2), approved by the Order of Rosstandart dated 31.01.2014 N 14-st.

Until mid-2016, a different edition of the classifier (OKVED-1) was used to register LLCs and individual entrepreneurs, the outdated codes of which are still on some resources. If you indicate codes from the previous directory in the application P21001, then the registration of an individual entrepreneur will be refused, so be careful.

Is it possible to change the direction of the business

What to do if the main type of activity chosen during the registration of an individual entrepreneur is no longer interesting to you? There is no problem here, you will not have to re-register with the tax office.

If the OKVED codes of the new direction you are interested in have already been declared in the form P21001, then just start doing them. If not, then this must be reported to the registering inspection by submitting form Р24001 with new OKVED codes. The deadline for submitting this application is only three business days from the time you started your new referral. Violation of this deadline is subject to a fine of 5,000 rubles.

For entrepreneurs working without employees, changing the main OKVED code does not have any consequences. But employers pay premiums for employees for their insurance against industrial accidents and injuries at different rates, depending on the class of occupational risk.

The fact that the main OKVED code of the individual entrepreneur has changed must be reported to the local fund social insurance by submitting a certificate confirming the main activity. The deadline for submitting this document is no later than April 15 for the previous year. If during the past year the main line of business has not changed, then IP employers do not need to confirm it. Well, entrepreneurs who work on their own do not submit this certificate at all, because they do not pay contributions to the Social Insurance Fund for themselves.

Again, the choice of business direction for individual entrepreneurs is significantly limited. Before applying for registration of an individual entrepreneur, find out if such activities will be available to you, and if not, then create a legal entity.

Getting the status of an individual entrepreneur in Russia is not difficult: The procedure consists of logical steps that you can do on your own.

Meanwhile, among start-up entrepreneurs there are those who believe that the choice of OKVED codes for individual entrepreneurs in 2019 is possible only with the participation of professional registrars. In fact, this is not so, and an independent selection of OKVED codes is available to everyone.

How to choose OKVED for individual entrepreneurs in 2019

In order for government agencies to have an idea of what an individual entrepreneur is doing, they need to get information about the directions in which the business will work. The unification of this information is OKVED-2 (All-Russian classifier of types of economic activity). So, two car repair shops can differ significantly in the class of masters and the list of services, but for government agencies both of them will be business entities operating under code 45.20.

At the first acquaintance with OKVED 2, it may seem that the classifier is difficult to master: 21 sections, each of which contains sections, and then more subsections. How to choose OKVED codes for IP 2019 among this variety?

Firstly, you need to know that in the application for registration of an individual entrepreneur, codes are entered in at least four characters. Having decided on a four-digit code, the applicant automatically selects a set of codes that is included in this larger one. For example, by specifying code 45.20, the entrepreneur receives the right to operate under all codes included in this group, such as 45.20.1; 45.20.2; 45.20.3 etc. You can choose your OKVED codes using our , just enter a keyword into it, for example, "trade", and you will receive several dozen codes with a description of the activities of each code.

Secondly, in general, the types of activities in OKVED are arranged logically, therefore, as a rule, it is enough for an entrepreneur to study the section of the Classifier that interests him. However, the logic of OKVED does not always coincide with the logic of the applicant. Some directions are really difficult. In these cases, you can use with decryption for IP. So, if the future IP plans to work in the information business, then the list of codes will include 58.11 “Book publishing”, 58.19 “Other types of publishing activities”, 63.91 “Activities of news agencies”.

Thirdly, IPs are not forced to choose a single code. The applicant can enter as many OKVED codes as he sees fit in the application for business registration. Sheet A of the application R21001, where you need to enter the codes, will include 57 codes. If this is not enough for some, then additional sheets can be added, while the code of the main type of activity according to OKVED is indicated only on the first sheet.

And most importantly, all our users, if they have difficulty in selecting OKVED codes, can get a free consultation from professional registrars.

When specifying codes from OKVED, choose the types of activities that you really plan to do. An excessively long list of “in reserve” codes can lead to unpleasant consequences in the form of the need to attach a certificate of no criminal record to the registration documents (if the OKVED code involves working with children, in medicine or in the social sphere).

With the main code, you also need to be careful: for their own inattention, novice IP employers pay a ruble. The fact is that the code of the main activity for individual entrepreneurs in 2019 affects the amount of insurance for employees against accidents and occupational diseases. Contributions under this article are accrued depending on the main type of activity, and if an individual entrepreneur has chosen a risky or professionally dangerous activity from OKVED, then he pays insurance premiums for employees according to high tariff. It’s a shameful alignment if the entrepreneur does not receive the main income from this type of activity at all.

How to add an activity type for IP

If, over time, the direction of the business of an entrepreneur expands or changes dramatically, then it may be necessary to add an activity type for an individual entrepreneur. To do this is quite simple. First you need to open the OKVED 2019 codes with a decryption for individual entrepreneurs and select the code that most closely matches the type of activity. Then you can start filling out an application for adding a new code in the form . The OKVED codes added to the USRIP are indicated on page 1 of sheet E.

If it is assumed that the new kind activity will bring the maximum income, then it is necessary to make it in clause 1.1. If the entrepreneur simply adds a new OKVED code, without making it the main one, then clause 1.2 is filled in. As with the initial registration of an individual entrepreneur, OKVED codes are indicated in at least a four-digit format.

When submitting through an intermediary, the finished application must be certified by a notary. The state duty for adding types of activities from an individual entrepreneur is not required, therefore, immediately after the notary, you can send a representative to the “native” IFTS. The option of postal forwarding can also be considered, however, in this case, it is imperative to make an inventory of the attachment.

The same form 24001 is also used to exclude the unnecessary OKVED code, but now in sheet E the entrepreneur should be interested in page 2, reserved for codes that are subject to exclusion from the USRIP.

For a personal visit to the IFTS, certification by a notary of form 24001 is not required. Please note that in this case the application is not signed in advance, the entrepreneur must sign in the presence of the tax inspector. Additionally, you must have a certificate of registration of an individual entrepreneur and a civil passport with you.