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, such as 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 basic waste treatment or treatment, which is classified in section E (water supply; sewerage, waste management, 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. 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 determination of 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; impregnation of wood, see 16.10;
Printing and related activities, see 18.1;
Tire retreading, see 22.11;
Production 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 classified under Section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
Modification of agricultural products classified in section A;
Preparation food products for immediate consumption on premises, classified in group 56 (activities of public catering establishments and bars);
Processing 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 related to the breakdown of large quantities of goods into small groups and secondary sales are more small batches, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;
Sorting of solid waste;
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)
Based on OKVED data, information about the activities of a new company or individual entrepreneur is entered into a single State Register legal entities (Unified State Register of Legal Entities) or in the unified state register individual entrepreneurs(USRIP). Moreover, if when creating an individual entrepreneur they will be indicated only in the application, then when creating an LLC it is necessary to reflect them in the charter of the organization being created.
In addition, the tax authority sends information about the types of activities to the Social Insurance Fund, which registers policyholders and sets the amount of the insurance tariff, that is, the contribution for compulsory social insurance of workers against industrial accidents and occupational diseases. At the same time, the company must annually confirm its tariff, otherwise its size will be set automatically to the maximum amount. Despite the fact that in accordance with Russian legislation a company can carry out any types of activities not prohibited by law, including those not specified during registration (except for types of activities subject to licensing), it is better to reflect the real state of affairs in the documents. In addition, OKVED codes are required when registering with the Compulsory Medical Insurance Fund, the Pension Fund, as well as in some banks to open a current account.
OKVED structure
Species grouping code economic activity consists of two to six digital characters, and its structure can be represented as follows:
XX. - Class;
XX.X - subclass;
XX.XX - group;
XX.XX.X - subgroup;
XX.XX.XX - view.
OKVED itself consists of 17 sections corresponding to the classes of activities that a company can carry out:
A. Agriculture, hunting and forestry;
B. Fishery, fish farming;
C. Mining;
D. Manufacturing industries;
E. Production and distribution of electricity, gas and water;
F. Construction;
G. Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items;
H. Hotels and restaurants;
I. Transport and communications;
J. Financial activities;
K. Transactions with real estate, rental and provision of services;
L. Public administration and ensuring military security; social insurance;
M. Education;
N. Health and social services;
O. Provision of other communal, social and personal services;
P. Household activities;
Q. Activities of extraterritorial organizations.
How to choose the right type of activity according to OKVED?
When choosing a code, you need to move from general to specific. First, a field of activity is selected (for example, fishing, financial activities etc.), then the section is determined. Then the searches are carried out in this section: subsection, class, subclass, group, subgroup, and finally, you need to determine specific type economic activity of the necessary organization.
The first selected OKVED code is decisive for the company and must necessarily correspond to its main type of economic activity. There are almost no restrictions on the number of types of activities; you can enter even the entire classifier. However, at least one code must still be indicated in the documents. Typically, companies are limited to five or six types of activities; it is not recommended to indicate more than twenty.
Current legislation requires a code consisting of at least three digits. If you do not want to indicate exactly the type of economic activity (for example, if you want to give the company more freedom to operate within the selected section), you can specify only the subclass of the section. But it is still advisable to choose economic activity codes containing at least four digits.
Choose the right type activities according to OKVED are not always simple. If any difficulties arise, you can refer to Appendix A of the classifier, which contains detailed description all types of activities, including types falling under the category of other types of activities.
OKVED registration
After selecting OKVED codes, you must contact the registration authority at your place of residence to submit an application, which will contain the selected codes. Registration of OKVED will be carried out together with the registration of the company. If you later need to change or add the new kind activities, a new OKVED code should be added. To do this, it is necessary to prepare a corresponding application and send it to the body that carried out the registration earlier. Incorrect registered codes can be corrected. However, corrections will inevitably entail wasted time and money (payment of a fee for registering changes to the charter or information in the Unified State Register of Legal Entities/Unified State Register of Legal Entities), so it is advisable to select the correct codes right away.
“Selecting codes in the classifier can become a very painstaking task,” comments Olga Antonovskaya, chief accountant of Asgard CJSC. “So instead of reading a huge classifier from cover to cover, you can consult with entrepreneurs who are already working in the chosen areas. This will significantly reduce the time it takes to find the required codes. However, such codes are definitely worth checking; you need to check several times even those codes that you personally chose. The fact is that the tax office cannot independently make adjustments to the application, therefore, if there is an error, it is considered as reporting incorrect information, which automatically entails refusal of registration. Challenging such refusals in court is a long-term, exhausting matter and usually ends not in favor of entrepreneurs. You should be very careful when choosing an OKVED code for activities that require a license. It is highly advisable to find out exactly what it is from the relevant authority, so as not to become a victim of a license denial due to an incorrectly chosen code. In general, if you approach the process consciously, it is not difficult to understand OKVED. As a last resort, you can entrust this to professionals: the service is very inexpensive, and you won’t have to waste time and nerves at all.”
In addition to collecting documents for the tax office, when you plan to submit them to register an individual entrepreneur or LLC, you need to prepare for one more nuance. Small, it seems, but important. This is the selection of an OKVED code that should correspond to your activity.
The task seems quite simple, however, upon seeing the list of these same codes, many future and even experienced specialists become confused. And yet, with some complexity, it is possible to determine the required option. You just need to figure out how to do it.
OKVED stands for All-Russian Classifier of Types of Economic Activities. To make the right choice of code for business, an entrepreneur you need to search for it according to the principle “from largest to smallest” in the provided list. Today this is easier to do due to the availability of interactive documents, which immediately after selecting a section are transferred to a subsection, and so on. So, how to choose the right OKVED codes?
How to choose a code?
The hope that someone will help and do everything for you before submitting documents will melt away quite quickly. There are plenty of visitors, and no one will bother with everyone. Therefore, you need to be prepared to think about what exactly is suitable for the chosen activity.
The code is selected according to a special document, which is called OKVED. It contains sections, each of which has subsections, classes... The final form of the code is 10.10.12 (for example).
In order not to make a mistake, you need to follow the same algorithm by which it was presumably compiled.
It is difficult to imagine that the compilers first came up with each code separately, and then collected the resulting options into classes, groups and subgroups. Of course, first they created sections, then subsections, and so on until the last point - the view (this is what is called the code). Sections in the final code are not marked, nor are subsections. They are designated not by numbers, but by letters of the Latin alphabet. For example, section D “Manufacturing” has as many as 14 subsections (DA, DB, DC,...), but most of the rest do not have any. In the end it doesn't work out very well big number
sections (you can find it in Appendix A to OKVED).
Procedure
- The procedure for selecting codes is as follows:
- First you should select a section/subsection. Here and in the future, follow this principle: gradually cross out everything that doesn’t fit. When working on a computer, it will be convenient to copy the entire list into a notepad and delete the unnecessary ones one by one. This way you won't miss any options. After In this case, it is no longer letters that are used, but numbers that will be displayed in the final OKVED code.
- Having decided on a subclass, move on to groups and subgroups.
- Finally, you need to choose the type of activity. This is code that is no longer divided into any components. The difference is that the type is a written designation, and the code is digital.
There is a clause in the legislation that allows you to choose a code of 4 digits (previously it was 3, but changes were made in August 2013). This means that you may not get to the 6-digit code, but simply stop at the group. But, if the type of activity requires special permits or licensing, it is better not to risk it and register the type - from 6 digits.
Step-by-step instructions for selecting OKVED codes can be found in the video. Enjoy watching!
http://www.youtube.com/watch?feature=player_detailpage&v=_JIZ8HCn1IQ
How many codes can I choose?
Without at least one code, registration of an individual entrepreneur or LLC will not be carried out. But according to the law, it is possible to choose several options, which, it would seem, makes the task easier. The law allows you to have an unlimited number of codes. But even in this case, the first must necessarily be the main one, the main one, and all the others must be additional. In addition, a very large number in the future may be fraught with problems with the tax authorities. It is not recommended to choose more than 20-30.
It turns out that even the presence of several dozen codes does not eliminate the need to choose one, the most important one. Therefore, the initial work still has to be done, and along the way you can mark those activities that are presumably also suitable.
The optimal choice for LLC
OKVED codes for LLCs, as well as other organizations (OJSC, CJSC) are selected in a similar way. The difference is evident in the paperwork. If you register an individual entrepreneur, then the types of activities (in written submission) are indicated only in the application for state registration.
When opening an LLC, they must also be specified in the Charter of the future company.
In the future, annually on April 15, confirmation of the specified main type of activity in the Social Insurance Fund is required. This rule also applies only to organizations.
Moreover, if several OKVED codes are selected, but the main one is not determined, then the FSS reserves the right to choose the one that is the most risky from a professional point of view. A very high tax will be imposed on him. Therefore, it is better to choose the main type of activity yourself.
The OKVED code for individual entrepreneurs is selected according to general principle, which was described above. The peculiarity is that the legislation does not provide for the mandatory indication of all types of activities when registering individual entrepreneurship.
- For example, only one type is indicated, and the individual entrepreneur also deals with another. Nothing will happen for this, but there are some nuances:
- they may refuse to lend to a business if the code does not correspond to the activity;
Problems may arise during licensing and during the transition to UTII.
What are the codes for?
- Why are many entrepreneurs careless when choosing a type of activity? It's simple: they don't know what it's for. In fact, you will need the code more than once:
- when submitting documents to the Pension Fund;
- when registering with the Compulsory Health Insurance Fund;
- when opening an account for an individual entrepreneur in some banks;
The amount of insurance premiums for payments to employees for occupational diseases and accidents depends on the type of activity.
Also, if you specify an incorrect code, in the future, as your business develops, problems may arise, at least with the re-issuance of documents. Therefore, it is better to take the issue seriously. You will spend no more than one day, but in the end you will have peace of mind in many situations where this code is required.
The video below will help answer the question: “Which OKVED code to choose for LLC and individual entrepreneur?” It also talks about the electronic method of selecting an activity.
Must bring profit to its owner. But an idea that seems profitable is not always easy to put into practice. It may turn out that only organizations can engage in the chosen line of business, so you need to know in advance what types of individual entrepreneur activities are available.
Where to find types of activities permitted for individual entrepreneurs Any one law or normative act
, where all types of individual entrepreneur activities are listed, no. You will not find an official list of areas of business that individuals cannot engage in.
At first glance, it may seem that there are no prohibitions on types of activities for individual entrepreneurs at all, but this is not so. There are many areas that are regulated by special laws (for example, the production and circulation of alcohol, insurance, microfinance, banking, credit activities, pawnshops), and they clearly state that they are available only to legal entities. The laws do not specify what such restrictions for individual entrepreneurs are connected with, but for some reason it is believed that individuals
In addition to those areas of business that are prohibited for individual entrepreneurs, there are also those for which you must obtain a license or permit. We can say that these are conditionally accessible spheres, because good comes from government agencies You may not get it from them.
And finally, there are also types of activities that are under additional control of Rospotrebnadzor and other inspectors. The fact that you have started to engage in them must be reported before the actual activity by submitting a special notification.
Thus, all types of economic activity in Russia can be divided into groups; we will tell you more about them.
Not available to individual entrepreneurs
This list includes almost all licensed types of activities, because in order to engage in them, special requirements must be met: the availability of premises, equipment, qualified personnel, finance, etc. The full list of licensed areas is contained in Law No. 99-FZ of 04.05. 2011, here we present only a few 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 Russian citizens outside the Russian Federation;
- communication services, television and radio broadcasting;
- geodetic, cartographic, surveying works;
- extinguishing fires in populated areas, in production, infrastructure facilities;
- trafficking in drugs, psychotropic substances, cultivation of narcotic plants;
- organization gambling in bookmakers' offices and sweepstakes;
- management of apartment buildings.
In addition, there are several more 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 nuclear energy;
- activities of credit institutions, non-state pension funds, and the securities market;
- protection of state secrets;
- holding auctions;
- clearing and insurance activities.
Licensed, but allowed for individual entrepreneurs
However, several licensed types of activities are still available to individual entrepreneurs:
- passenger transportation of more than eight people by motor transport;
- educational activities;
- private detective (detective) activities;
- pharmaceutical activities;
- medical activity.
Here, however, it must be taken into account that in order to obtain licenses for educational, pharmaceutical, and medical activities, an individual entrepreneur must have the appropriate education and experience in his specialty. Requirements for each licensed area are given in separate normative legal acts. For example, licensing of medical activities is regulated by Decree of the Government of the Russian Federation dated 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 individual entrepreneur, make sure that you will comply with them. For example, you want to open a pharmacy, but pharmaceutical education you do not have. Then you will have to register entity and hire a manager who has the appropriate education and necessary work experience.
Requiring permission
These business areas are not licensed, but they cannot be engaged in unless the entrepreneur receives permission for them:
- passenger taxi;
- Beauty Salons;
- public catering;
- grocery stores;
- some construction work.
Taxi permits are issued by the regional Ministry of Transport or the Department of Road Facilities and Transport, and for households and trade - by Rospotrebnadzor and fire inspectors. Concerning construction work, then many of them require the approval of SROs (self-regulatory organizations). In addition, permission to open many retail outlets and household facilities must be approved by the local administration.
Not requiring special conditions
However, there is still an extensive list of areas that do not require a license, permits or admission. This is almost the entire sphere of everyday life, services, wholesale and retail trade, manufacturing, agriculture, etc.
Of course, it cannot be said that such a business is not under state control, because any buyer or client can seek consumer protection by initiating an inspection. But at least there are no initial restrictions or mandatory requirements for these areas.
Types of activities by tax regimes
In addition to this classification of the types of activities of individual entrepreneurs, there are other restrictions associated with the chosen tax regime. If you are not very familiar with tax legislation, you can choose a mode in which the direction you are interested in cannot be pursued.
Briefly, the types of taxation of individual entrepreneurs can be summarized in the following list:
- BASIC — general system, which has the highest tax burden;
- STS – tax rate is significantly lower;
- Unified agricultural tax – available only to agricultural producers and fishing industries;
- UTII - tax calculation is carried out on the basis of the basic profitability specified in the Tax Code of the Russian Federation;
- – patent system, tax is calculated on the annual potential income, the amount of which is established by local authorities.
Before choosing a tax regime, you need to make sure that your line of business fits this taxation system. For example, on UTII or PSN you can only engage in some services, catering and retail trade in small areas. And if your choice is production or wholesale, then they are allowed only for OSNO or simplified tax system (simplified, in addition, there are restrictions on income and number of employees).
Thus, if the question is whether to buy an individual entrepreneur patent or not, you must first find out under which tax regime your business will fit. The list of activities permitted for each preferential regime can be found in the Tax Code.
How to report your chosen activity
We talk in such detail about restrictions on business areas because you must immediately indicate your main type of activity in the application P21001. You cannot first register an individual entrepreneur and then decide what to do. The main type of activity in the application for registration of individual entrepreneurs must correspond to the digital code of the OKVED classifier 2019.
Thus, OKVED codes starting with 47.7 mean that the entrepreneur will be engaged in retail trade of non-food products in specialized stores. And if you want to open a cafe or restaurant, then your OKVED codes must begin with the numbers 56.1.
The OKVED 2019 classifier is freely available in reference and legal systems, free services on the preparation of registration documents, specialized websites. All that is required is to find in the classifier the digital code that corresponds to your main type of activity (from which maximum income is expected).
If you are interested in several areas, then you can choose more than a dozen OKVED codes. Sheet A of the P21001 application contains 57 codes, but if this is not enough for you, then fill out an additional sheet.
Just pay attention to the fact that you need to select digital codes only from the current edition of the classifier (OKVED-2 or OKVED-2014). The official name of this document is OK 029-2014 (NACE rev. 2), approved by Order of Rosstandart dated January 31, 2014 N 14-Art.
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 available on some resources. If you indicate codes from the previous directory in the application P21001, then registration of an individual entrepreneur will be denied, so be careful.
Is it possible to change the direction of the business?
What to do if the main type of activity chosen when registering an individual entrepreneur is no longer interesting to you? There is no problem here, register again tax office you won't have to.
If the OKVED codes of the new direction you are interested in have already been declared in form P21001, then just start working on them. If not, then this must be reported to the registration inspection by submitting form P24001 with new OKVED codes. The deadline for submitting this application is only three working days from the time you start your new assignment. Violation of this deadline will result in a fine of 5,000 rubles.
For entrepreneurs working without employees, changing the main OKVED code does not have any consequences. But employers pay contributions to employees for their insurance against industrial accidents and injuries at different rates, depending on the class of professional risk.
The fact that the main OKVED code of the individual employer has changed must be reported to the local social insurance fund by submitting a certificate confirming the main type of activity. The deadline for submitting this document is no later than April 15 for the previous year. If during the past year the main direction of the business has not changed, then individual entrepreneurs do not need to confirm it. Well, entrepreneurs who work on their own generally do not submit this certificate, because they do not pay contributions to the Social Insurance Fund for themselves.
Let us repeat, the choice of business direction for individual entrepreneurs is significantly limited. Before applying to register an individual entrepreneur, find out whether such activities will be available to you, and if not, then create a legal entity.
There are different classifications of activities:
1. By method of implementation:
- Practical activities(transformation of objects of nature and society). It includes material and production activities (transformation of nature) and social and transformative activities (transformation of society);
- spiritual activity, associated with a change in people's consciousness. It includes:
Cognitive activity(reflection of reality in artistic and scientific form, in myths and religious teachings);
Value-oriented activity (people’s attitude to the phenomena of the surrounding world, the formation of their worldview);
Forecasting activities (planning and anticipation of possible changes in reality).
2. By the nature of human activity:
Creative activity - production of material and spiritual values;
Destructive activity - a negative impact on nature (environmental pollution) and society (wars, invasions, etc.).
3. By creative role in social development:
Reproductive activity - aimed at obtaining known result labor;
Productive activity is the production of new ideas, ways to achieve a goal.
4. Depending on compliance with general cultural values and social norms:
Legal and illegal;
Moral and immoral.
5. Depending on the novelty of goals, results, means:
Monotonous, template, monotonous;
Innovative, inventive, creative.
6. Depending on the public spheres in which the activity takes place
Economic (production, consumer, etc.);
Political (state, military, international, etc.);
Social;
Spiritual (scientific, educational, leisure, etc.)
7. According to the method of formation of a person as an individual:
- a game;
Communication.
Work- expedient social activity of a person aimed at transforming the environment and achieving a socially useful result. Distinctive feature labor activity is the originality of her motives. Work is always aimed at achieving programmed results, pre-expected results. Labor, as a purposeful activity, began with the manufacture of tools. The presence of tools and special training is a specific feature of human labor activity. Only people are capable of acting environment using specially created labor tools. Success requires skill, knowledge, and skill. In any work activity, its participants solve a specific problem, plan their actions, and anticipate the result.
A game- the primary type of human activity, an imaginary representation of reality in artificially simulated situations. The main motive is not in the result, but in the process itself. Games are often in the nature of entertainment, with the goal of obtaining relaxation. Some forms play activity take on the character of rituals, educational and training sessions, and sports hobbies. The most significant feature of gaming activity is its two-dimensionality:
On the one hand, the player carries out a real action;
On the other hand, actions are conditional. The game in its developed form includes the roles that the players take on. A role is compliance with accepted (conventional) norms of behavior in a game situation.
By engaging in any activity, a person learns something, and, therefore, we change ourselves. Target teachings- acquisition of knowledge and mastery of methods of action necessary for successful interaction with peace.
In progress collaboration people communicate with each other, exchange practical experience and methods of activity, i.e. are situated in communication.
In modern Russian science, there are different points of view on how activity and communication are related:
1) these concepts are identified;
2) activity and communication are opposed to each other;
3) communication is considered along with activity as an independent but equal phenomenon.
IN textbooks The first point of view is more often represented.
Communication is a process of interconnection and interaction between people and social groups, during which information, experience, and performance results are exchanged. In the world of communication, the interaction of the subject occurs not with the object, but with the subject.
Depending on the diversity of subjects, the following types of communication are distinguished:
Communication between real subjects (two people);
Communication of a real subject with an illusory partner (communication with an animal),
Communication between a real subject and an imaginary partner (internal dialogue);
Communication between imaginary partners (fictional characters).
All types of activities are interconnected and in everyday life it is difficult to separate them from each other. Thus, in the process of work, a person can communicate with a partner, arranging a game in the form of a competition, learning new skills, and in this process gain fundamentally new knowledge about the world, learning its laws. A number of scientists identify as a type of activity, along with work, play, communication and cognition(teaching in this case is interpreted as a private type of knowledge).
