Selection of OKVD. Find out the organization's OKVED code by tax identification number

This section includes:

• the physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, for example engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of section C "Manufacturing", regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic processing or treatment of waste, which is classified in section E (water supply; sewerage, organization of waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - the boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Processing implies the following types of activities involved in production and defined in this classifier:

• processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20
• Pasteurization of milk and bottling, see 10.51
• leather dressing, see 15.11
• sawing and planing of wood; wood impregnation, see 16.10
• printing and related activities, see 18.1
• tire retreading, see 22.11
• manufacture of ready-to-use concrete mixtures, see 23.63
• electroplating, metallization and heat treatment of metal, see 25.61
• mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:

• logging activities classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars)
• beneficiation of ores and other minerals classified in section B (MINERAL MINING)
• construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION)
• activities of breaking down large quantities of goods into smaller groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals
• solid waste sorting
• mixing paints according to customer's order
• metal cutting according to customer's order
• explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

Name: All-Russian Classifier of Economic Activities Abbreviation: OKVED 2 Designation: OK 029-2014 (NACE Rev. 2) In English: Russian Classification of Economic Activities Responsible: Ministry of Economic Development of Russia Grounds: Order of Rosstandart No. 14-st dated January 31, 2014 Date of introduction : 02/01/2014 End date: not set (there is no order to cancel the classifier or replace it with a new one) Last change: No. 14, effective from December 1, 2017 Reason for change: Order of Rosstandart dated September 8, 2017 No. 1045-st

Development and introduction

OK 029-2014 was developed and presented by the Ministry of Economic Development of the Russian Federation. Built on the basis of harmonization with the official version in Russian NACE Rev.2 (Statistical classification of economic activities in the European Community Rev2 - Statistical classification of economic activities in the European Economic Community (revision 2)).

Structure and objects

OKVED contains records of all groupings of types of economic activity, presented hierarchically. To identify groups, each classifier record has a code designation consisting of numbers (from two to six) with a sequential coding method. Dots are placed between the second and third and between the fourth and fifth digits to indicate levels of nesting and have been added to ensure compliance with NACE Rev.2 code entries.

The structure of OKVED 2 is as follows:
Chapter
XX - class
ХХ.Х - subclass
XX.XX - group
XX.XX.X - subgroup
XX.XX.XX - type

Sections have letter codes of the Latin alphabet, which are not used when constructing code designations (introduced for continuity with NACE Rev.2). Classifier entries may include explanations of what the section/grouping/activity includes and does not include.

OKVED2, currently in force in the Russian Federation, came into force on February 1, 2014. OKVED2 was adopted by Order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014 No. 14-st. When registering, a Legal Entity or Individual Entrepreneur independently determines the types of activities of the organization, according to the All-Russian Classifier of Types of Economic Activities. According to the legislation of the Russian Federation, organizations are required to notify the registration authority of all changes in their activities. Current OKVED of organizations are contained in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs and are also available on our portal. OKVED is one of the important elements when checking a counterparty. The types of activities must coincide with the actual activities of the company. The discrepancy between OKVED and the activities of the organization, the presence of a large number of indicated OKVED with completely different types of activities, may be one of the factors in determining a company as a “fly-by-night”.

On the CHESTNYBUSINESS portal, you can find out for free the new OKVED of Legal Entities and Individual Entrepreneurs, and obtain complete data from the Unified State Register of Legal Entities / Unified State Register of Individual Entrepreneurs.

The data on the portal is updated daily and synchronized with the nalog.ru service of the Federal Tax Service of the Russian Federation*.

You can search and check OKVED by INN / OGRN / OKPO / Company name for free.

To search, use the search bar:

Please note: in connection with the entry into force of new OKVED2, from January 1, 2017, the previous editions of OKVED were canceled. The Federal Tax Service of the Russian Federation, without the participation of Legal Entities and Individual Entrepreneurs, ensured the introduction of appropriate changes on the types of economic activities in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. Thus, it is not required to independently bring into compliance with OKVED-2 OK 029-2014 (NACE Rev. 2) information on the types of economic activities of legal entities and individual entrepreneurs entered into the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs before July 11, 2016.

OKVED2
Approved and put into effect by Order of Rosstandart dated January 31, 2014 N 14-st. Since February 1, 2014, OK 029-2014 (OKVED 2) has been in effect. OKVED 2017 includes a list of classification groups of types of economic activities and their descriptions. The OKVED code consists of two to six digital characters, and is structured as follows:
. XX. - Class;
. XX.X - subclass;
. XX.XX - group;
. XX.XX.X - subgroup;
. XX.XX.XX - view.

A transcript of OKVED can be obtained on the website of the Federal Tax Service of the Russian Federation.

We wish you fruitful, comfortable work on the portal using the OKVED2 search for Legal entities and individual entrepreneurs!
Your HONEST BUSINESS.RF.

* Data from the Unified State Register of Legal Entities / Unified State Register of Individual Entrepreneurs are open and are provided on the basis of clause 1 of Article 6 of the Federal Law of 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”: Information and documents contained in state registers are open and publicly available, with the exception of information to which access is limited, namely information about identification documents of an individual.

Subsection DG. Chemical production Subsection DH. Production of rubber and plastic products Subsection DI. Production of other non-metallic mineral products Subsection DJ. Metallurgical production and production of finished metal products Subsection DK. Production of machinery and equipment Subsection DL. Production of electrical equipment, electronic and optical equipment Subsection DM. Production of vehicles and equipment Subsection DN. Other production Section E. Production and distribution of electricity, gas and water Section F. Construction Section G. Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items Section H. Hotels and restaurants Section I. Transport and communications Section J. Financial activities Section K. Real estate transactions, rental and provision of services Section L. Public administration and military security ; compulsory social security Section M. Education Section N. Health care and provision of social services Section O. Provision of other communal, social and personal services Section P. Provision of housekeeping services Section Q. Activities of extraterritorial organizations

Appendix A (mandatory). Description of groups

All-Russian Classifier of Types of Economic Activities
OK 029-2001 (OKVED) (NACE Rev. 1)
(put into effect by Decree of the State Standard of the Russian Federation dated November 6, 2001 N 454-st)

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Preface

DEVELOPED	Ministry of Economic Development and Trade of the Russian Federation, Center for Economic Classifications
PRESENTED	Ministry of Economic Development and Trade of the Russian Federation
	Scientific and technical department of Gosstandart of Russia
ADOPTED AND ENTERED INTO EFFECT	OKVED uses a hierarchical classification method and a sequential coding method. The code for groupings of types of economic activity consists of two to six digital characters, and its structure can be presented as follows: XX. - Class; XX.X - subclass; XX.XX - group; XX.XX.X - subgroup; XX.XX.XX - view. To ensure compliance of OKVED code entries with NACE Rev. 1 code entries in OKVED codes, a dot is placed between the second and third characters of the code. If there are additional levels of division compared to NACE Rev. 1, the dot is also placed between the fourth and fifth digits of the code. Sections and subsections have been introduced into the classifier, by analogy with NACE Rev.1, while preserving their letter designations. For example: Section D Manufacturing Subsection DA Production of food products, including beverages, and tobacco Food production, including beverages Production of meat and meat products Meat production Production of meat and food by-products of cattle, pigs, sheep, goats, equines Production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs Production of edible animal fats Production of non-edible by-products As classification characteristics of types of economic activity, OKVED uses characteristics that characterize the field of activity, production process (technology), etc. As an additional feature (within the same production process), the attribute “raw materials and materials used” can be highlighted. An example of using the classification characteristic “field of activity”: Section A Agriculture, hunting and forestry Section C Mining Section I Transport and Communications Land transport activities Water transport activities Air transport activities Auxiliary and additional transport activities Postal and courier activities An example of using the classification characteristic “production process”: Subsection SA Extraction of fuel and energy minerals Extraction of hard coal, brown coal and peat Mining, beneficiation and agglomeration of hard coal Coal mining Open pit coal mining Underground coal mining In accordance with international practice, OKVED does not take into account such classification characteristics as the form of ownership, legal form and departmental subordination of business entities, and does not distinguish between domestic and foreign trade, market and non-market, commercial and non-commercial types of economic activity. Classification of activities for the installation and (or) assembly of building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in group 45 “Construction”. For example, installation and installation of heating and ventilation equipment, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door units, etc. Classification of activities for maintenance and (or) repair of instruments, equipment, machinery, equipment, vehicles, etc. is carried out in groups that reflect the production of these products, with the exception of maintenance and (or) repair of motor vehicles and motorcycles (groups 50.2 and 50.4), household products and personal items (group 52.7), office machines and computer equipment (group 72.5). Descriptions of OKVED groupings with codes of up to four characters inclusive in terms of the scope of concepts correspond to the descriptions of similar groupings NACE Rev.1. When detailing groupings with four-digit codes, descriptions of them are either not given (if the descriptions of lower-level groupings in the aggregate correspond to the scope of concepts of the description of a four-digit grouping), or are not given in full and contain part of the description that applies to all lower-level groupings. The construction of individual OKVED groupings has the following features. When using OKVED to classify activities performed for remuneration or on a contractual basis, these activities should be considered as the activities of business entities producing the same products or providing services at their own expense. At the same time, there are two main types of activities of economic entities carried out for remuneration or on a contractual basis: Performing work according to customer documentation, when the contractor provides the subcontractor with all the technical documentation necessary for the production of the ordered products. For example, in metallurgical production (forging, cutting, stamping, casting); Execution of work to order, when a subcontractor undergoes a certain processing on an object supplied by the contractor. Such objects may include raw materials, machine parts, machined parts, etc. Custom work may include metal processing, preparing fruit for canning, etc. The activities of business entities selling on their own behalf products produced on their order at other enterprises are classified in section G (wholesale and retail trade). When business entities play a significant role in the design and development of products (provide the contractor with technical, technological, design documentation necessary for production; transfer know-how, patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new to him ), take on the risk associated with production (they are the owners of the raw materials and materials from which the products are made; they rent or lease the necessary equipment, technological devices, etc. to the contractor for the duration of the order), and the volume of production of these products during the year constitutes at least 50% of the products of this type in the enterprise as a whole, their activities are classified as if these products were produced by the business entity independently. OKVED is maintained by the Russian Ministry of Economic Development. When maintaining OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the State Standard of Russia. The organization for mandatory approval of draft amendments to OKVED is the State Statistics Committee of Russia.

03May

Hello! In this article you will find new OKVED 2 codes and we will tell you how to choose the right codes for your activities.

Today you will learn:

• List of current OKVED-2;
• How does OKVED depend on;
• What difficulties may arise as a result of choosing one or another code.

New OKVED-2 codes for 2019

Download OKVED 2 in different formats:

• Download

• Download

The differences between the new and old OKVED are significant. Therefore, to register a business, use only new codes!

For what purposes are OKVED codes required?

The area that you ultimately choose will be directly related to OKVED codes. The latter represent a generally accepted classification of activities and individual entrepreneurs.

OKVED performs the following functions:

• Separation of types of permitted activities;
• Encoding the names of the sphere (this is necessary for convenience: you don’t need to write/type long sentences every time, you can use a set of numbers);
• Specifics of the components of each area (you can choose the main area - trade, and sell shoes or, for example, hats).

Having studied the classifier, you can determine:

• In what form does the company exist (individual entrepreneur, etc.);
• Type of property;
• The structure of economic entities (in terms of subordination to higher departments).

At the same time, OKVED does not make it possible to find out whether this company is commercial or not, whether it is engaged in domestic or foreign trade. The entire database of available codes is contained in the edition of the classifier called OKVED-2. Sometimes it is also called OKVED-2014 or OK 029-2014.

These names are valid from January 1, 2017. The document will answer the frequent question: “How to find out OKVED for individual entrepreneurs,” because it contains all the information on encodings.

Where can you find OKVED

OKVED codes can be seen quite often in everyday life.

They are found in:

• Various regulations;
• Register of all legal entities and individual entrepreneurs (a database of existing companies in the country is maintained here);
• Documents of international format;
• Constituent documents of the company;
• Documents accompanying the activities of the company (if OKVED is required for the company register database, it is also necessary when changing or deleting codes associated with a change of activity).

What is OKVED

The code consists of a sequence of 6 digits, each subsequent one specifies the previous one. Numbers in the OKVED classifier are separated by dots.

The code structure can be represented as follows:

• XX – class or section (the broadest concept, including all other types of activities);
• ХХ.Х – subcategory of a class or subclass (a narrower concept);
• XX.XX – group of type of activity;
• XX.XX.X – subgroup;
• XX.XX.XX – type (the narrowest value in the code, which designates one specific type of permitted activity).

In total, there are 21 sections and 99 clarifying classes and types with a detailed description of the type of economic activity. In the tax office it is enough to indicate only the first four digits, that is, XX.XX. This will be enough for the normal functioning of the company. In other words, you will be able to work in narrower areas of the selected section.

If you choose the narrowest type (the sixth digit of the classifier), then in the future you may encounter trips to the tax office to make changes to the register. After all, the business is growing, and at some point you will want to expand its boundaries.

The tax application contains a form for adding OKVED. An individual entrepreneur can indicate 57 codes on one sheet. If the versatility of your business requires more classes, you have the right to take an additional form and indicate the missing types on it.

The most common OKVED-2 codes among individual entrepreneurs

An individual entrepreneur has the right to choose types of OKVED for his individual entrepreneur from a wide list.

Most individual entrepreneurs are registered in the following industries:

• Providing consultations (for example, providing services in the field of commerce - OKVED 70.22);
• Internet designer services (code 62.01 gives the right to develop the site infrastructure);
• Translation of texts (code 74.30 will allow you to do both written and oral translation);
• Advertising (using OKVED 73.11 you can develop an advertising agency);
• (class 68.20.1 is required for those who rent out their own apartment);
• Real estate services (coding 68.31 is intended for real estate agencies);
• Programming (OKVED 62.02.1 is used by computer system designers);
• Computer repair (class 95.11 is associated with the repair of computers, ATMs, and automatic machines);
• (OKVED 2 with coding 63.11 allows you to provide services for posting information);
• (class 52.63 allows trade outside a store);
• (OKVED 51.61.2 opens up opportunities for trading via the Internet);
• Astrology (code 96.09).

Basic OKVED and their classes

When choosing codes, it is important to decide on the main and additional ones. The choice of the main OKVED determines all future activities of your company. If you indicate a section that does not actually correspond to the direction of the enterprise, then inspections from the tax office and the imposition of large fines are possible.

The choice of the main section largely determines the system of insurance premiums, and must also correspond to the applicable taxation system. You can indicate only the main section in registration documents without specifying classes. However, this may cause difficulties in the future.

If you want to expand the boundaries of your business and engage in additional activities, this will need to be previously agreed with the tax service. You will need to submit an application to supplement the existing codes.

Taxation and OKVED

Preferential tax regimes (, or) have restrictions on the type of economic activity. This means that not every type of business line is suitable for all types of taxation.

By choosing a section of codes that is not comparable to your activity, you are risking your own business, since there will be no tax breaks in your favor.

In this case, you will have to either change the current tax system, or abandon your chosen activity and take up another one. For example, the simplified tax system does not allow opening an insurance company, mining or producing excisable goods.

Using the Unified Agricultural Tax, you cannot engage in activities not related to agriculture and fishing. The list of directions for the patent system and the simplified one is very limited.

Allows you to engage in all types of activities. True, contributions to the budget in this case will be the largest.

For example, a patent (PSN) allows you to choose one of the following types of activities included in OKVED 2:

• Installation of windows and others.

The simplified tax system gives the right to operate:

OKVED codes for UTII include the following areas:

• Activities of a plumber;
• Transport services;
• Commission shop;
• OKVED for retail trade in products.

Insurance premiums and OKVED

The choice of one or another section of OKVED affects the amount of contributions to insurance funds. The quantity itself is not taken into account when calculating the contribution amount. But the view is important.

There are certain degrees of risks that the insurance fund uses in relation to a particular type of activity. The higher the risk, the more you have to pay. That is, if the chosen line of business may bring some danger to your employees, then the fund determines the contribution amount in accordance with the likelihood of accidents occurring.

A total of 32 sections of economic activity have been developed by type of risk for employees. The higher the level of possible injury, the higher the premium payment rate. The minimum tariff you can pay is 0.2%, and the maximum is 8.5%.

You need to report to the insurance fund about the activities that you carried out in the previous year. This information must be provided no later than April 15.

This process involves choosing a tariff and setting the amount of contributions. This rule applies only to legal entities. The individual entrepreneur needs to confirm the codes only if the main section is changed.

If you do not submit the information on time, the tax office will do it for you. It will indicate the maximum tariff that is possible for your OKVED. If you have a large number of code sections registered in the register of individual entrepreneurs, then in this case this may not affect the tariff for the better.

Features of some types of activities

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you indicate the provision of services by a security company as an additional class, you must have a license for this type of activity. Otherwise, you have no right to engage in it.

Since a license costs money and will cause additional hassle, it makes no sense to indicate the licensed type in OKVED. This, of course, only applies to those entrepreneurs who do not intend to engage in security, but would like to indicate it as an additional direction, just in case.

There are also types of activities that will require additional information from you.

The OKVED 2 classifier contains the following areas that you do not have the right to open if you have a criminal record:

• Companies related to;
• Departments for social protection of citizens;
• Sports sections for children;
• Agencies that somehow affect the participation of minors.

To engage in the above activities, you will need to provide a certificate of no criminal record. This is why it is so important to choose the right OKVED codes.

How to choose a code

To choose the most suitable OKVED options for your activities when registering an individual entrepreneur, adhere to the principles:

• First, decide on the direction of the business that will generate the main income (this is the main code or section, it must be indicated);
• Next, decide on those types of activities that you will rarely deal with (if the income from them is minimal, then you can not take such OKVED into account);
• For yourself, choose those codes that are a priority for your business. It is not necessary to indicate OKVED for courier services if your main income is , and in rare cases you provide goods delivery services.

When taking major and minor codes into account, consider the following:

• Select from the sections presented the one that matches the description of your activity;
• In the section, read the list of subsections corresponding to it and select the necessary ones;
• When filling out an application for opening an individual entrepreneur and changing the type of activity, it is not allowed to indicate codes with two or three digits. You should choose the most detailed OKVED. Only the first 4 digits are allowed;
• You are not limited in the choice of encodings. You can indicate at least everything from the list. But you need to choose one main one. Income from it must be at least 60% of the company's revenue.

How to change OKVED

If you decide to change the type of activity or add a new one to your business, then first go to the tax office. Here you will need to submit an application to change the list of codes in the registry. This must be done within three days, otherwise you will be fined.

The process of changing the OKVED code looks like this:

• At the tax office, fill out an application and indicate the types of activities (this can be done at home by downloading the application form for adding a code from the inspection website);
• On the form you must indicate those OKVED documents that you will no longer use and those that will become new to you (in some regions this application must first be notarized);
• If you submit your application in person, you will be given a certificate of final registration of codes within 5 working days;
• If a representative prepared the form for you, the tax authority will send a letter to your address within 10 days;
• Initially, when submitting documents using postal services, you need to have them certified by a notary;
• Once you have received an extract from the register, your new activity is legally binding.

Changes to OKVED for a company must be made once a year. This is usually done in the first month. For this process, this process is more difficult than for individual entrepreneurs.

The society needs to add new codes if they were not indicated in. At the same time, adding a new OKVED code entails changes in the Charter, which also need to be recorded in the tax office. For LLCs, when introducing new classes of activity, a state fee is provided.

To change OKVED, be sure to follow the following information:

• You can only specify one main code. If you want to indicate them in larger quantities, then the law does not prohibit this;
• Don't write code just for the sake of thinking that you might end up doing it sometime in the future. This affects tax deductions, insurance premiums, and may require a license or additional certificates;
• If you have chosen a preferential tax system, find out whether you can choose one or another code. The discrepancy between the OKVED section and the tax system will not allow you to pursue your chosen field;
• Do not forget to report the changes made to the insurance fund if your business has hired employees.

What is the fine for?

If you have not made changes to sections, the following consequences may occur:

• The tax authority has the right to refuse your VAT refund;
• If you violate the deadline for making changes (more than three days), you can earn a fine of up to 5,000 rubles.

If you have several areas of activity indicated in OKVED, and you do not report on all of them in your declaration, the tax service will have a very logical question related to the lack of reporting on other areas.

Therefore, do not abuse the number of codes in the registry. A fine of 5,000 rubles will also apply if your type of activity does not comply with the chosen taxation system.

Difficulties with OKVED

It also happens that an entrepreneur cannot find his line of activity among the types of OKVED. This means that you want to indicate the narrow specialization of your business.

This is not necessary. You can choose any class, including several types, which will not contradict your type of activity, and if your business expands, you will already have existing codes.

The legislation does not directly prohibit engaging in areas that are not confirmed in the register of your company.

But the absence of OKVED can cause problems when:

• Desire to engage in an activity that requires a license. In this case, you will definitely need to add a new class;
• Transition to another tax regime. It should be taken into account that the new tax payment system may not allow you to engage in the chosen area;
• Expanding business outside the country. Then you urgently need to make changes to the registry;
• Lending. The bank will not issue if the required types of OKVED are not available.

Controversial issues in tax

Tax representatives often do not recognize the right of the enterprise to apply. They also strive to increase the tax base by any means.

The result of their efforts may be a refusal to take into account the costs of a transaction in which a counterparty with an unregistered OKVED participated. In other words, the tax office will recognize the agreement with him as insignificant and will not count your expenses as such.

This is due to accounting for income tax and. In such cases, you can go to court. In most such situations, the decision is made in favor of the entrepreneur. But for your own peace of mind and to avoid unpleasant consequences, we recommend that you check with your business partner about the availability of OKVED.

If an entrepreneur has received income using a code not specified in the register and is on the simplified tax system, he may also face difficulties. In this case, the tax office will require you to pay not 6% of the profit, as required under the simplified tax system, but the entire 13%, as an individual is required to pay for income.