What is the type of economic activity according to OKVED. Separate and structural divisions

Clarifying question for January 26 14:49, No. 476556 I just looked at the extract from the Unified State Register of Legal Entities, and one of OKVED 52.12 OTHER RETAIL TRADE IN NON-SPECIALIZED STORES is indicated there, but the Charter always states “and other types of activities that do not contradict the legislation of the Russian Federation.” Can I STATEMENT for confirmation of the main type economic activity still indicate 52.44.3 Retail trade in lamps, despite the fact that this OKVED is not in the Unified State Register of Legal Entities?

To avoid disputes with regulatory authorities in the future, the organization should make changes to the Unified State Register of Legal Entities.

The rationale for this position is given below in the materials of the Glavbukh System

1. Article:WE CONFIRM THE MAIN TYPE OF ACTIVITY IN THE FSS RF

An organization can challenge a notification about the amount of insurance premiums in case of injury in court if the type of activity was determined by the Federal Social Insurance Fund of the Russian Federation only on the basis of documents that provide information about the types of economic activities of this organization ( constituent documents, extracts from the Unified State Register of Legal Entities). In fact, the organization may not carry out this type of activity (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 14943/10 in case No. A10-1360/2010).*

Organizations and entrepreneurs independently determine their main type of activity* (Rules approved).

To do this, calculate how much income from the sale of products (works, services) for each type of activity you received last year. Then calculate specific gravity each type of activity in total volume income from sold products (works, services):

The activity that has the largest share will be the main activity for the current year.

If several types of activities have the greatest share, then the main activity will be the one that corresponds to a higher class of professional risk. Occupational risk classes are given in the Classification approved by Order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n.

This procedure for determining the main type of economic activity follows from the paragraphs and Rules approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713.

Submit the calculation of the specific weight of activities to the territorial branch of the FSS of Russia in an explanatory note. If the calculation is not submitted, the fund may set a tariff that is provided for activities with the highest possible class of professional risk. Moreover, they can choose any type of activity you have.

Lyubov Kotova, Deputy Director of the Department of Social Insurance Development of the Ministry of Labor of Russia

3. Article:What does a company risk if its business does not coincide with the declared OKVED codes?

Each company and entrepreneur has declared OKVED codes. If the activity changes during the work, then you need to check whether a code is declared in the registry that corresponds to the new specifics. If not, then you have three working days from the date of commencement of such activities to submit an application for changes (Clause 5, Article 5 of the Federal Law of August 8, 2001 No. 129-FZ).

Fine for being late - 5000 rubles. (Part 3 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation). It is issued to the head of the company. True, in practice this happens extremely rarely. Other consequences are much more dangerous - regarding taxes and contributions.*

must correspond to the digital codes of the OKVED classifier and have at least four characters.

Classifier OKVED-2

The OKVED classifier or reference book is a special document developed by Rosstandart. Until 2017, three editions of the classifier were in effect at once, which sometimes led to errors in the selection of OKVED codes and refusal of state registration of individual entrepreneurs. Since mid-2016, for the registration of individual entrepreneurs and legal entities, the OKVED-2 or OK 029-2014 classifier (NACE rev. 2), approved by Rosstandart Order dated January 31, 2014 N 14-Art.

Use only the current edition of the classifier from reliable sources! If you indicate the type of activity according to OKVED from the invalid edition of OKVED, you will receive a refusal to register an individual entrepreneur.

OKVED-2 consists of 21 sections, having letter designation Latin alphabet. Each section is divided into class, subclass, group, subgroup and species. In an application for registration of an individual entrepreneur, the digital code according to OKVED must be four, five or six digits. Let's look at an example of how to choose an individual entrepreneur type of activity.

Let's say a future entrepreneur wants to set up a stall to produce and sell fast food. In the classifier, this line of business has group code 56.10 and the characteristic “Restaurant activities and food delivery services.”

The group with the OKVED code 56.10 includes a subgroup with code 56.10.2 (Activities for the preparation and/or sale of food ready for immediate consumption on the spot, from vehicles or mobile benches), and it, in turn, includes a code of the type 56.10 .24 “Activities of market stalls and food preparation stalls.”

If you indicate in the application the OKVED code for individual entrepreneurs of four characters (56.10), then you will be able to engage in other types of activities included in this group:

• 56.10.1: Activities of restaurants and cafes with full restaurant service, cafeterias, fast food and self-service restaurants
• 56.10.3: Activities of restaurants and bars to provide food in railway dining cars and on ships.

If you enter into application P21001 only the type of activity with code 56.10.24, you will not be able to open it summer cafe or restaurant until you report the new code to tax office. Excessive detail is not needed here, so we recommend indicating the type of activity of the individual entrepreneur in the format of a four-digit code.

Please note that some areas of business are not available to an individual entrepreneur. For example, in order to sell strong alcohol, open a pawnshop, or engage in microfinance or insurance activities, you need to register a commercial organization (LLC or JSC).

How many OKVED codes can you choose?

When registering an individual entrepreneur, the types of activities that are included in application P21001 are not limited. Sheet “A” holds 57 codes, but if this is not enough for you, then you can fill out the second and third sheet “A”. Typically, applicants indicate 10-20 codes to describe related areas of business.

The mere indication of multiple codes when registering an individual entrepreneur does not affect anything. In reality, there is no need to carry out all the chosen directions, submit separate reports or pay more taxes. But there’s also no point in trying to enter as many OKVED codes as possible, just in case. Later, an individual entrepreneur can always add types of activities by submitting a special form P24001.

One of the OKVED codes, according to which the maximum income is expected to be received, must be selected as the main one. The main code is important when choosing a tariff for employee injury insurance. The higher the risk of injury at work or occupational disease, the more high rate contributions are established by law.

Certain types of activities must be licensed, i.e. obtain mandatory permission to engage in them. If a licensed type of activity is in the codes you have chosen, this does not mean that you need to immediately issue a license. It will only be needed when you actually start this business.

How to choose an OKVED code

When ordering an individual entrepreneur registration service, professional registrars will select codes for you. But if you are willing to spend a little time and effort, then it is not at all necessary to contact a lawyer.

Application P21001 is a simple document to fill out; you only need to indicate the passport details of the future entrepreneur and the direction of business. OKVED classifier is freely available in legal reference systems, in free services on the preparation of registration documents, other sources. The main thing is to pay attention to the fact that the OKVED directory you found was approved by order of Rosstandart dated January 31, 2014 N 14-Art.

Some sources have a built-in search form using a classifier, but you can also use a regular page search. Enter the word you are interested in in the search bar and examine the search results.

For example, you want to open a store, which means you need to enter a request. Next, from the proposed options, select only those that are suitable for your activity. Or you can do it differently - open section G (Wholesale and retail trade) and inside it go to the groups of codes that interest you.

Collections of codes by type of business

We analyzed which types of activities are most often chosen by novice entrepreneurs. Usually this is retail trade, transportation, various types of services, agency activities, beauty salons. Activities on the Internet are also popular with individual entrepreneurs: information business, website creation, e-commerce. All these areas of business do not require significant financial costs and involvement at the start more workers.

To help you choose codes, we have made a selection of the most popular types of activities among entrepreneurs. The codes are indicated in accordance with the OKVED-2 classifier.

Main legislative acts that will help you choose certain types of activities are the 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 Russia in November 2001 N 454-st) and Temporary guidelines on the procedure for determining the main type of activity of economic entities on the basis of the All-Russian Classifier of Types of Economic Activities (OKVED) for the formation of consolidated official statistical information by the territorial bodies of the State Statistics Committee of Russia and the organizations under its jurisdiction (approved by Order of the State Statistics Committee of Russia dated January 22, 2004 N 8).

The main types of activities of the organization are determined on the basis of the All-Russian Classifier of Types of Economic Activities (hereinafter referred to as OKVED), approved by Resolution of the State Standard of Russia dated November 6, 2001 N 454-st On the adoption and implementation of OKVED (this takes into account the activities of all separate divisions of a legal entity, regardless of their location). IN in some cases separate divisions may have a main type of activity different from the main type of activity of a legal entity.

In accordance with the legislation of the Russian Federation, economic activity takes place when resources (equipment, work force, technology, raw materials, energy, informational resources) are combined into manufacturing process aimed at producing products (providing services). In other words, the signs of economic activity are:

Production costs;

Production process;

Release of products (provision of services).

There are main, secondary (secondary) and auxiliary types of economic activities.

The main type of economic activity is the type of economic activity that creates the largest part gross value added. It is not necessary for the main economic activity to account for 50% or more of gross value added.

A secondary (secondary) activity is any other (not defined as the main) activity for the production of goods and services, i.e. types of economic activities related to various areas of production.

The products of primary and secondary activities are generally intended for sale on the market to third parties.

Ancillary activities are activities that are performed within an organization to enable or facilitate the organization's production of goods and services for external sale. The products of these ancillary activities themselves are not supplied to third parties. Most auxiliary activities produce services (administration, accounting, data processing, sales, marketing, warehousing, transportation, cleaning and security, etc.). Auxiliary activities are not taken into account when determining the main type of activity, but when developing statistical data, information on them is included in the data on the main type of activity of the organization.

When determining the main type of activity, activities that are integral part a single technological process, and the entire process is classified according to the final product.

For organizations that are registered for the first time as legal entities, or for individuals that are registered for the first time as individual entrepreneurs, the first of the declared types of activity specified in the documents (especially in the application for registration of a legal entity (individual entrepreneur)) is established as the main type of activity. provided by such organizations upon registration of an enterprise or individual entrepreneurs. Types of activities are assigned by the body carrying out state registration of legal entities. Then the specified body, on the basis of documents provided by the founders of the organization or individual entrepreneurs, sends information to the territorial authorities state statistics from the Unified State Register of Legal Entities (USRLE) and the Unified State Register individual entrepreneurs(Unified State Register of Individual Entrepreneurs) during registration (re-registration) of business entities for statistical registration.

OKVED classifies each type of activity by code. First of all, OKVED is divided into several sections, marked in Latin letters, which include production, wholesale and retail trade, provision of services and other types of activities. Sections are divided into groups, which are marked with numbers. When indicating activity codes in the constituent documents, as well as in the application for state registration of a legal entity or individual As an individual entrepreneur, it is recommended to indicate groups consisting of at least three digits.

Let's look at the assignment of organizational activity codes using an example. So, OJSC TZK-Apelsin carries out trade and purchasing activities. When determining the types of activities, we need to pay attention to what kind of trade our company carries out - wholesale or retail, what it trades - food or industrial goods. If food, then what exactly - bread or seafood, if industrial - furniture or clothing? All these moments have important both to determine activity codes and to determine the main type of activity, which is no less important for the organization.

Let’s assume that TZK-Opelsin OJSC is engaged in the wholesale trade of fruits, vegetables and potatoes, and also processes and cans potatoes, fruits and vegetables.

The main type of economic activity in this case corresponds to the OKVED grouping 51.38.21 Wholesale trade of processed vegetables, potatoes, fruits and nuts, since it corresponds to a criterion value of more than 50% (52.5%).

How is the main activity determined? commercial organization, we now know, now let’s look at the example of a non-profit organization to determine its main activity.

For example, The educational center carries out the following types of economic activities:

Since for no type of activity the value of the criterion exceeds 50%, we determine the value of the criterion for each section by adding the values ​​of the corresponding (related to the section) types of economic activity.

If we add up the value of activities related to section M Education, then it will correspond to 70%. Then we determine the list of subgroups included in it and the corresponding criterion values. From the above table it is clear that the main subgroup is subgroup 80.30.4 Training in preparatory courses for admission to educational establishments higher vocational education, since it corresponds highest value criterion (30%), which means that the main activity corresponds to OKVED code 80.30.4.

Before registering your company, it is natural that you will not be able to realistically imagine the volume of output of your goods and services, but you can figure out what you will be doing on a larger scale - for example, trading or producing, so for starters, what you indicate will be enough as the main activity, the one that will be predominant in your opinion.

In the event that some time after the start of your official activities If you want to change the type of activity even to the exact opposite one compared to what is indicated in your constituent documents, then for this you just need to secure yourself in advance when drawing up the constituent documents, where in the chapter Types of activities in addition to the one you decided to engage in, you need to indicate the item Other types of activities not prohibited by law. Then, if you change the type of activity, you only need to send a letter to Goskomstat with a request to assign other (whatever you need at that time) types of activity indicating their codes. But this applies mainly only to commercial organizations.

In progress further activities enterprises, its main types of activities are assigned to it by the territorial bodies of the State Statistics Committee of Russia on the basis of information provided by enterprises in the manner prescribed by law in federal state forms statistical observation for the reporting calendar year.

The main type of activity is determined by the following indicators.

1. For commercial organizations that are not small businesses - release of goods or services provided (in trade - gross profit) for the corresponding type of activity as a percentage of the corresponding indicator for the organization as a whole.

The procedure for determining the cost of goods produced or services provided (in trade - gross income) is established by the relevant regulatory documents of the State Statistics Committee of Russia.

For financial and insurance organizations, the main type of activity is established in accordance with statutory documents. If they perform any other types of activity, the code of the main activity does not change.

2. For commercial organizations that are small businesses, the number of employees and the amount of revenue from the sale of goods, works, and services excluding value added tax or the book value of assets for the past calendar year are critical. Cost limits are set by the Government of the Russian Federation. This is what it says in Article 4 Federal Law dated July 24, 2007 N 209-FZ On the development of small and medium-sized businesses in Russian Federation.

3. For non-profit organizations The main type of activity is the type of activity in which, based on the results of the previous year, the average number of employees (amount average number workers, average number external part-time workers and the average number of employees who performed work under civil contracts) has the largest share in the total number of employees of the organization.

This procedure does not apply to organs state power, budget and public organizations. For these organizations, the main type of activity is established in accordance with the statutory documents. If they perform any other types of activity, the code of the main activity does not change.

4. For individual entrepreneurs - revenue (including taxes and similar obligatory payments) from the sale of goods, products, works and services. At the same time, the revenue indicator reflects the total volume of all receipts associated with payments for goods (work, services) sold, or property rights expressed in cash and (or) in kind. When determining revenue, the amounts of taxes charged to the buyer (purchaser) of goods (work, services, property rights) are taken into account.

The main type of activity is determined as of January 1 of the new reporting year on the basis of statistical data on the results of all types of economic activity of the reporting business entity for the past calendar year.

The main type of activity established for a business entity, as a rule, does not change throughout the reporting year in order to comply with the principle of stability. In accordance with the specified stability rule, in order to change the main activity of an organization, it is necessary that the indicators of secondary activities once (according to annual data) exceed by 25% or more the indicators of the activity in accordance with which this organization classified currently, or less than 25%, but for two consecutive years.

An exception is a change in the charter excluding specified type activities.

You also need to determine the main type of activity in order to assign a certain insurance tariff to the bodies of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the FSS). The insurance rate is insurance premiums for compulsory social insurance against accidents at work and occupational diseases.

The amount of insurance premiums depends on the main type of economic activity of the legal entity. Let’s say the main type of economic activity of OJSC TZK-Apelsin is wholesale. The FSS establishes that this type of activity corresponds to class 1 of professional risk and the insurance tariff for compulsory social insurance against industrial accidents and occupational diseases in the amount of 0.2% of accrued wages for all reasons (income) of the insured, and in appropriate cases to The amount of remuneration under a civil contract is set at a discount to the insurance rate in the amount of 0, a premium to the insurance rate in the amount of 0.

Thus, the size of the insurance tariff depends on the class of professional risk of the main type of activity of the legal entity (individual entrepreneur).

You will receive a notification from the FSS about the amount of the insurance tariff of your enterprise after the registration authority sends information about your legal entity (individual entrepreneur) based on the documents you submitted during registration to the FSS authorities, that is, approximately within 14 days from the date you receive the certificate of insurance. registration.

Having chosen one or another type of economic activity for yourself, you can calculate the integral indicator of professional risk for the selected type of economic activity. The corresponding formula was approved by Decree of the Government of the Russian Federation of December 1, 2005 N 713. These Rules determine the procedure for classifying types of economic activities as occupational risk in order to establish insurance rates for compulsory social insurance against industrial accidents and occupational diseases.

Types of economic activities are divided into groups depending on the class of professional risk. The occupational risk class is determined based on the value of the integral indicator of occupational risk, which takes into account the level of occupational injuries, occupational morbidity and insurance costs that have developed by type of economic activity of the insured.

The integral indicator of professional risk by type of economic activity is determined by the formula:

Evv

IP = ------- x 100%,

Efot

Where:

IP - an integral indicator of professional risk for a given type of economic activity, expressed as a percentage;

Evv - total amount expenses for insurance coverage for this type of economic activity in the past calendar year;

Efot - the size of the wage fund for a given type of economic activity, to which insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are calculated in the past calendar year.

When the value of the integral indicator of occupational risk changes by type of economic activity, the Ministry of Health and social development The Russian Federation, on the recommendation of the Social Insurance Fund of the Russian Federation, makes a decision to classify this type of economic activity as a different class of professional risk. When a type of economic activity is assigned to another class of professional risk, the size of the insurer's insurance rate changes. Please note that if the policyholder’s type of chosen economic activity changes during the current year, this does not entail a change in the insurance rate established for this year in relation to it.

The main type of economic activity of a commercial organization is the type that, based on the results of the previous year, has the largest share in the total volume of products produced and services provided. As for non-profit organizations, their main type of economic activity will be the type in which, based on the results of the previous year, the largest number of employees of the organization were employed.

The main type of economic activity of the insurer - an individual who employs persons subject to compulsory social insurance against industrial accidents and occupational diseases - corresponds to the main type of activity specified in the Unified State Register of Individual Entrepreneurs.

The main type of activity of the insured - a legal entity and its divisions, which are independent classification units, is annually confirmed by the insured in the manner established by the Ministry of Health and Social Development of the Russian Federation. Otherwise, it will be classified as a type of economic activity corresponding to the main one.

If the policyholder is engaged in several types of economic activity at once, without confirmation of the main one, then he will be assigned to the type with the highest class of professional risk among the types of economic activity he carries out.

You can find out OKVED by TIN of the organization on the Federal Tax Service website or using special services- assistants. The code for the type of economic activity according to the all-Russian classifier is assigned to organizations and individual entrepreneurs upon registration. An organization or entrepreneur reports its type of occupation by application when registering a business. The same enterprise has several types of activities, and these may change over time. Therefore, there are also many corresponding digital codes. When changing specialization or adding a new direction, an application is submitted. Based on it, changes are made to the Unified State Register legal entities (USRLE) or the Unified State Register of Individual Entrepreneurs (USRIP). When checking information about a counterparty, it is important to obtain fresh, up-to-date information about the direction of its activities, since this data is changeable.

You can find out the OKVED code using the services:

How to find out OKVED by TIN - detailed instructions

Finding out OKVED by TIN on the tax website is the easiest way to get information. Knowing the individual taxpayer number, you can view an extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, which contains the necessary data. You won’t be able to find out OKVED by TIN on the Statistics website - the official Rosstat resource contains only the classifier itself, without the ability to search by parameters.

Users of special services for checking counterparties can also find out the required code and at the same time receive much more detailed information about the partner, assess the risks and benefits of cooperation. Let's consider in detail how to find out OKVED by TIN online using each service.

Find out the OKVED code of an organization by TIN using Contour Focus

1. Log in to the paid contractor verification service Kontur Focus or request access to the demo version. In the search bar, enter the individual number of the taxpayer whose OKVED ID you need to find out. For example, let’s enter the details of Sberbank PJSC. By clicking on the search icon you will get a summary of the details of that business.

2. Among the information that helps to assess the reliability of Sberbank as a partner, you will find a link to download today’s extract from the Unified State Register of Legal Entities.

3. An extract from the Register contains information about the economic activities carried out by the enterprise. PJSC Sberbank carries out one type of activity - monetary intermediation (code 64.19).

Find out the OKVED code of an organization by TIN using Fira Pro

1. Log in to your account, register, or simply enter your organization’s details in the search bar. When logging in without registering full information information about the counterparty will not be available without advance payment, which is 250 rubles.

2. In the list that opens, you will see the main details and legal status of the company. To check OKVED by TIN, select the “Types of activities” tab in the menu on the left.

3. All types of activities of the enterprise according to Rosstat data will open on the left, and codes according to the all-Russian classifier of types of activities are indicated in brackets.

Find out the OKVED code of an organization by TIN using SKRIN@ASTRAL

1. Log in to the SKRIN@ASTRAL system. There is no free demo access to the program; the search method is available to users of the paid service. If you need to know the organization code, click on the tab " Legal entities" Enter the company's individual tax number in the first search line. Click the Find button.

2. The service finds all divisions of Sberbank PJSC that have ever been registered using this number, including those that have already been liquidated. Click on the first link with information about the parent company.

3. You will be taken to a page that contains information about the counterparty and an assessment of its reliability. Among other information, the page displays the required details.

Find out the OKVED code of an organization by TIN using IGK Group

1. Click the “Start working” button on the IGK Group service icon directly on this page - you will immediately be taken to the express help order field. Enter the TIN you know (knowing this information is enough to search). For example, we use PJSC Sberbank.

2. Since Sberbank has many branches throughout Russia, it is better to clarify your search parameters. Select "Search by Headquarters Only." You can also specify the company status:

• all organizations;
• active;
• liquidated.

3. You will see search results using basic details free of charge and instantly. Among them, the economic activity code of Sbrbank PJSC is 64.19 - other financial intermediation.

Find out the OKVED code of an organization by TIN using Unirate24

1. Register on the site and top up your balance using bank card or current account. The service will show how much each certificate, extract or report costs. Having selected the type of statement, click the “Next” button.

2. In the received statement, among other information, you will see information about the types of economic activities. All codes - for the main and additional activities of the organization - are presented in the left column.

Find out the OKVED code of an organization by TIN using the service of the Federal Tax Service of the Russian Federation

1. On the Federal Tax Service website, enter the TIN of the organization you are looking for and the numbers from the picture, then click the “Find” button. As an example, we used PJSC Sberbank.

2. A PDF file with publicly available data from the Unified State Register of Legal Entities will appear in the search results - click on it to download.

3. An extract will open in a new tab in which you will see OKVED for the main activity of Sberbank PJSC. Additional activities Joint-Stock Company doesn't lead. The file can also be downloaded to your computer.

The application for registration of an individual entrepreneur or company indicates their future directions of business. They are indicated by 4-character codes. A list of such ciphers is established in OKVED. This collection is constantly subject to changes and additions are made to it. The classifier defines numerical values ​​for each area of ​​entrepreneurship that operates within the borders of the Russian Federation. For the convenience of users, the classifier is divided into groups and subgroups, each of them specializes in certain economic areas.

Selecting an activity

The applicant, before submitting acts for registration, must decide on the types of business according to the OKVED directory. Each sector of the functioning of individual entrepreneurs and organizations is assigned its own code here. OKVED is required by the state to establish the scope of work of a company or individual entrepreneur.

The number of areas of activity that can be defined in an appeal is not limited by law. The entrepreneur has the right to declare each code according to at will. Therefore, the statement usually indicates different codes. It is recommended to limit yourself to 20-30 codes. A voluminous list will create confusion and make it difficult to assess the scope of work of a company or individual entrepreneur.

Among other codes, you must choose one that is recognized as the main one.

Main code meaning

Information on OKVED codes, main and additional, is recorded in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs, an extract from the register and an information letter. Codes are required for statistical reporting.

OKVED codes will be useful to an entrepreneur when registering with the Federal Compulsory Medical Insurance Fund and opening a current account in some credit institutions.

According to the law, entrepreneurs can make profit from any area of ​​non-prohibited activity. If an entrepreneur chooses “extra” codes, it’s not a big deal. Priority activities is another matter.

The main type of activity is the area of ​​​​work that brings the company or individual entrepreneur the predominant amount of revenue. The code of the prevailing type of business must describe as accurately as possible the future scope of economic activity of the applicant.

The choice of the main direction of activity entails certain consequences. For example, this will affect the tariff that determines the amount of insurance premiums against accidents and occupational diseases. Agreed tariffs are used depending on the main type of activity. If the choice of an individual entrepreneur or LLC fell on risky activities (traumatic or causing the development of occupational diseases), then the amount of insurance payments will be higher.

OKVED codes are also related to taxation. Special regimes, for example, simplified taxation system, PSN, UTII, have restrictions on the types of functioning. Thus, a conflict of interest may occur. An organization or individual entrepreneur wishes to choose any of the preferential taxation systems, but it does not apply to activities whose code is indicated in the extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs. In such a situation, you will have to choose - either the desired tax system, or OKVED.

So, if an entrepreneur wants to engage in insurance activities, production of excisable goods or mining, then he will not be able to work on the simplified tax system.

UTII and PSN are systems that not every individual entrepreneur and company has the right to choose, but only those that operate in certain sectors of the market. There are no restrictions only for OSNO.

The selected OKVED affects not only the taxation system, the amount of tax, the amount transferred to government bodies reporting. It plays a role if the individual entrepreneur has employees. The rate of contributions to the Social Insurance Fund “for injuries” is calculated based on the tariffs for the main type of functioning.

Main code OKVED and UTII

The code plays a role in taxation under the single tax on imputed income. Thus, an entrepreneur is exempt from the obligation to submit “zero” reporting on UTII if he does not actually carry out the type of activity that falls under this system.

The obligation to report arises when an individual entrepreneur or organization begins to work in a given sector. An application for registration as a UTII payer must be submitted to the tax office.

Confirmation of the main business area in the Social Insurance Fund

Workers registered to realize their job responsibilities based labor agreement, are subject to compulsory social insurance against accidents at work and occupational diseases. This norm is enshrined in Federal Law No. 125. The contribution is transferred every month. The calculation is based on tariffs, which are determined by professional risk class.

For each company, the size is approved annually based on the information provided by the company. The process of transferring information is defined in the Procedure for confirming the main type of economic activity, approved by Order No. 55.

For the purposes of the Social Insurance Fund, the main type of operation is the one from which the highest income was acquired during the previous reporting period. If you do not report within the established period on the actual predominant direction of business and income, then the calculation is made based on high tariffs for the types of activities that are determined for the company, even if business is not conducted in this area. Thus, “extra” codes can play a role and turn out to be unnecessary.

For the purpose of calculating the insurance premium, specific criteria for approval of the main type of operation have been established:

• for commercial companies - the overwhelming share in the total volume of goods produced or sold;
• for non-profit firms - the prevailing number of employees working in a particular industry.

Work in the prevailing area of ​​activity is confirmed every year - until April 15. Companies that attract workers submit acts to the Social Insurance Fund that truly indicate the predominance of one of the business areas. Organizations must submit relevant information annually. For entrepreneurs, this obligation arises when the key activity is transformed.

The tariff amount is approved by the Social Insurance Fund. It can range from 0.2 to 8.5% depending on the class of professional risk.

Confirmation of the prevailing type has special features if the policyholder conducts business in several sectors of the economy at once.

In this case, there are two options:

1. The share of one area of ​​activity prevails over others: the class of professional risk corresponding to this area is taken into account in the calculations.
2. The types of activities are equivalent in total weight: for the purposes of calculating the insurance premium, the one from the areas of functioning that is characterized by the highest class of professional risk is accepted.

Not confirming the predominant area of ​​business is not a reasonable decision at all, since the entrepreneur will have to bear unnecessary costs for insurance premiums at the highest rate.

To confirm the main type of business, LLCs are required to submit the following documentation to the Social Insurance Fund:

1. an application in the form determined by the legislator;
2. confirmation certificate;
3. explanatory note to the balance sheet (exception: not required for small businesses).

Profit is calculated according to a formula approved by the legislator: revenue after sale in a specific area is divided by the total profit from all sectors of the market. We multiply the resulting total by 100%.

Activities with a prevailing share are the main ones for the company in this reporting period.

Calculation example:

The company "World of Rental" specializes in 2 types of activities - film rental and video copying. The total profit for the previous period was 1.5 million rubles. Of these, for the first type - 500 thousand rubles, and for the second - 1 million rubles.

The specific gravity is calculated using the above formula:

— for rental – 500000/1500000*100% = 33%

— for copying – 1000000/1500000*100% = 67%

The data obtained indicate that the second area of ​​the company’s work brings it more significant revenue, and therefore, the occupational risk class is calculated according to the tariff approved for the corresponding OKVED code.

We remind you that payments for injuries are also made by entrepreneurs who have chosen the simplified tax system. The specified category of payers must also confirm the prevailing type of activity.

The legislator has provided exceptions for some entrepreneurs.

1. Individual entrepreneurs (send a written request and the required documentation to the Social Insurance Fund if they change the main type of activity);
2. Newly formed companies that have been operating for less than a year.

Companies and individual entrepreneurs are notified of the established tariff no later than 14 days from the date of transfer of documentation. The notification form is approved by the legislator. Until this point, payments are calculated at the rates that were in effect in the previous period.

An ambiguous situation arises when an LLC or individual entrepreneur has transformed the predominant area of ​​business during the year. The legislator established that in such a situation the tariff would not be revised. Transformations will follow only next year.

Some entrepreneurs try to avoid unnecessary expenses by confirming with the Social Insurance Fund a type of activity with a low level of insurance payments. This trick is easily detected, since businessmen are required to submit, in addition to other documentation, a balance sheet.

Changing the main OKVED code

Code conversion may be necessary as a result of the operation of the enterprise. For example, a company wants to change its specialization and expand production in another market sector.

The procedure for changing codes is different for individual entrepreneurs and LLCs. In the latter case, it is necessary to additionally make changes to the company’s constituent documentation when it specifies specific sectors of operation for the organization. In addition, only the manager has the right to act on behalf of the company. The application and acts must be certified by a notary.

To change the main code, a businessman submits an application to the tax office:

• title page (clause 1.1, 1.2, 1.3) - in clause 2 the number 1 is entered;
• sheet N (page 1) – clause 1.1 – updated OKVED;
• sheet N (page 2) – clause 2.1 – main code that is subject to liquidation;
• sheet P – data on the applicant.

There is no need to include other codes in the application. Numbers are entered from left to right from the first cell. The code consists of 4 characters. This requirement is specified by the legislator.