The All-Russian Classifier of Types of Economic Activity (OKVED) was put into effect on January 1, 2003 to replace the previously existing All-Union Classifier of Industries of the National Economy OKONKh.

Classification objects in OKVED are types economic activity. Economic activity takes place when resources (equipment, labor, technology, raw materials, materials, energy, information resources) are combined into a production process aimed at producing products or providing services.

In accordance with international practice, OKVED does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, does not distinguish between internal and foreign trade, market and non-market, commercial and non-commercial economic activities.

OKVED includes the following sections:

Agriculture, hunting and forestry

Fishing and fish farming

Mining

Manufacturing industries

Production and distribution of electricity, gas and water

Construction

Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items

Hotels and restaurants

Transport and communications

Financial activities

Operations with real estate, rental and provision of services

State administration and ensuring military security; compulsory social security

Education

Health and Social Service Delivery

Provision of other communal, social and personal services

Provision of housekeeping services

Activities of extraterritorial organizations.

test questions

What classifications are used in national accounting?

What are the forms of ownership?

Name and characterize the institutional sectors of the economy. On what basis are institutional units divided into sectors?

What activities stand out?

Lecture 3. INDICATORS OF ECONOMIC PERFORMANCE IN THE SNA

System of indicators of results of economic activity

Indicators of economic performance at the micro- and meso-economic levels

Characteristics of the indicator "gross output"

Characteristics of the indicator "intermediate consumption"

Other indicators

3.3. Macroeconomic indicators

Economic Performance Indicators

Indicators of national wealth

3.1. System of indicators of results of economic activity

The results of economic activity are evaluated at all levels of production, i.e. each manufacturer, individual enterprise (organization, institution), by sectors and sectors of the economy, as well as at the level of the economy as a whole. A reliable assessment of the results of economic activity depends on the system of indicators used and the methodology for their calculation.

The system of indicators is a set of indicators that are interconnected, calculated on the basis of uniform methodological principles, complement each other and are focused on characterizing the results of economic activity.

Outcome indicators are subdivided into indicators of gross and final (net) results (they differ by the amount of consumption of fixed capital - depreciation).

Depending on the characterized level of production, the indicators are divided into:

microeconomic - describe the results of economic activity at the level of an individual producer;

meso-level indicators characterizing the activity of a sector or branch of the economy;

macroeconomic - reflect the results of the national economy as a whole.

The system of main macroeconomic indicators characterizing the results of the production of products and services, as well as the formation, distribution and use of income:

gross output (BB);

intermediate consumption (IP);

gross value added (GVA);

gross domestic product (GDP);

net domestic product (NDP);

national income (ND);

gross national disposable income (GNDI);

net national disposable income (NDI);

gross profit of the economy (GPE);

net income of the economy (NPE);

gross national saving (GNS);

net national saving (NNS).

Russian Federation

"INSTRUCTIONS FOR DETERMINING THE MAIN TYPE OF ACTIVITY OF COMMERCIAL ORGANIZATIONS ON THE BASIS OF THE ALL-RUSSIAN CLASSIFIER OF TYPES OF ECONOMIC ACTIVITY" (approved by the State Statistics Committee of the Russian Federation of 02.12.2002 N AS-01-24 / 5420)

APPROVE
First Deputy Chairman
Goskomstat of Russia
A.E. SURINOV
December 2, 2002 N AC-01-24/5420

Guidelines for determining the main type of economic activity based on the All-Russian classifier of types of economic activity (hereinafter referred to as the Guidelines) establish a unified approach to determining the main type of activity (hereinafter referred to as the ATS) commercial organizations.

Commercial organizations (economic partnerships and companies, production cooperatives, state and municipal unitary enterprises) are organizations that pursue profit as the main goal of their activities.

The characteristic "main activity" of the organization allows grouping them by type of activity for subsequent economic and statistical analysis and creating the initial basis for the formation of samples for various statistical surveys.

These Guidelines are used to classify the activities of organizations that carry out several types of activities (diversified). The ATS determination algorithm is based on the top-down top-down method recommended by the European Union (Eurostat).

ATS of a commercial organization (this takes into account the activities of all its separate subdivisions, regardless of their location) is determined on the basis of the All-Russian classifier of types of economic activity (hereinafter referred to as OKVED), approved by the Decree of the State Standard of Russia dated 06.11.2001 N 454-st "On the adoption and implementation of OKVED".

The determination of the ATS of a commercial organization is carried out by the territorial bodies of the State Statistics Committee of Russia on the basis of the information provided in in due course in the forms of federal state statistical observation.

The main type of activity established for an economic entity is used when filling out the forms of federal state statistical observation and should be the same for all statistical forms submitted in the current year.

In the case of the production of goods in accordance with a production sharing agreement, the relevant type of activity is taken into account when determining the internal affairs department of the organization that actually carried out the production, regardless of the conditions and procedure for sharing products.

For commercial organizations included in the totality of objects of statistical observation for the first time, the first of the declared types of activity specified in the constituent documents, identified by the state statistics authorities when the organization is registered in the Unified State Register of Enterprises and Organizations (EGRPO), is set as the ATS.

The instructions were developed by the Department of Statistical Planning and Organization of Statistical Observation together with the structural divisions of the State Statistics Committee of Russia.

Economic activity or production (hereinafter - "activity") follows from the interaction of means (equipment, work force, manufacturing processes, information network, types of raw materials) leading to the production of certain goods and services. Activity is characterized by the consumption of products (goods and services), the production process and the products produced.

Distinguish between the main, secondary (secondary) and auxiliary types of economic activity.

The main economic activity is the economic activity that generates the largest share of gross value added. It is not necessary that the main economic activity 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 activity related to different areas of production.

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

An ancillary activity is an activity that is carried out within an organization for the purpose of enabling or facilitating the production of goods and services by that organization for sale to an outside organization. The products of these ancillary activities themselves are not supplied to third parties. Most ancillary activities produce services (administrative, accounting, data processing, sales, marketing, warehousing, transportation, etc.).

2.1. Criteria used in determining ATS

Theoretically, value added is exactly the indicator that can be used as a criterion in determining ATS. In practice, it is usually not possible to obtain data on value added separately for each type of activity, so the main type of activity is determined using other indicators, in particular:

For commercial organizations that are not small businesses - the annual volume of goods produced or services rendered (in trade - gross profit) for the relevant type of activity as a percentage of the corresponding indicator for legal entity generally.

The procedure for determining the value of goods produced or services rendered (in trade - gross income) is established by the relevant normative documents Goskomstat of Russia;

For commercial organizations that are small businesses - the annual turnover or annual profit (in accordance with federal law dated 14.06.95 N 88-FZ "On state support small business in the Russian Federation).

At the same time, “turnover” means “Revenue (net) from the sale of goods, products, works, services (minus value added tax, excises and similar obligatory payments)”, and “profit” means “Gross profit”.

The main activity is determined as of January 1 of the reporting year on the basis of statistical data on the results of all economic activities carried out by the reporting entity for the previous year.

This takes into account the types of activities listed in the information letter of the GMC of the State Statistics Committee of Russia or the territorial body of state statistics on the inclusion of the organization in the USREO.

The main activity established by the organization, as a rule, does not change during the entire reporting year in order to comply with the principle of stability. Under this "stability" rule, for an organization to change its ATS, the performance of its secondary activity must exceed that of the activity under which the organization is currently classified for two years, unless:

Changes in the charter excluding the specified type of activity;

The organization's requirements to change the main type of activity and its refusal to report on the previous type of activity.

2.2. The procedure for determining the ATS

To determine the ATS, you must:

1. Determine the list of types of economic activities carried out by the organization at the level of groups or subgroups of OKVED, and for each type of economic activity calculate the value of the criterion specified in paragraph 2.1. When determining the list of types of economic activity, section 1 of these Guidelines should be followed.

2. If for one of the types of economic activity the value of the criterion is 50 percent or more, then this type of activity should be considered the main one (example 1).

3. In all other cases, ATS should be determined in stages using a top-down approach (example 2).

In this case, the classification is carried out from the very high level aggregation corresponding to the partition ( letter designation), to the lower one in accordance with the structure of the OKVED code, in which each of the subsequent levels groups activities according to deeper specialization (class - 2 characters, subclass - 3 characters, group - 4 characters, subgroup - 5 characters, type - 6 characters) .

Stages of determining ATS by the "top - down" method:

Create a list of sections of OKVED, which include the types of economic activities carried out by the organization.

Determine the value of the criterion for each of the sections by adding the values ​​of the corresponding (relating to the section) types of economic activity.

Determine the main section - the section with the highest value of the criterion.

In the main section, create a list of classes and determine the values ​​of the criterion for each of them by adding the values ​​of the criteria of the activities related to it.

Determine the main class - the class with the highest criterion value.

In the main class, create a list of subclasses and determine the value of the criterion for each of them by adding the values ​​corresponding to the types of economic activity included in these subclasses.

Determine the main subclass - the subclass with the highest criterion value.

In the main subclass, create a list of groups and determine the value of the criterion for each of them by adding the corresponding values ​​for the types of economic activity included in these groups.

Determine the main group - the group with the highest criterion value.

In the main group, select the species grouping with the highest criterion value.

The code of the selected species grouping will be the code of the main type of economic activity.

In the event that at any of the stages of determining the ATS (defining the main section, class, etc.) two or more identical values ​​​​of the criterion are obtained, then preference should be given to that section, class, etc., which corresponds to the ATS the previous year, and in the absence of such data - the first declared in the constituent documents (example 3).

2.3. Examples of determining the main type of economic activity

The main type of economic activity in this case corresponds to the grouping OKVED 28.12 "Production of construction metal products", because it corresponds to the criterion value of more than 50% (59%).

Example 2

The company carries out the following activities:

Since the value of the criterion does not exceed 50% for any type of activity, we determine the value of the criterion for each of the sections by adding the values ​​of the corresponding (related to the section) (thousand rubles) types of economic activity.

The main section is section D "Manufacturing", which corresponds to highest value criterion 53%.

We determine the list of classes included in it and the corresponding values ​​of the criterion.

The main class will be class 28 "Manufacture of fabricated metal products", which corresponds to the highest value of the criterion 35%.

The main subclass is subclass 28.6 "Manufacture of cutlery, cutlery, tools, locks and hardware", which corresponds to the highest criterion value of 21%.

Since the main subclass includes only one group 28.62 "Production of tools", we accordingly determine that the main type of activity corresponds to this OKVED code.

The enterprise carries out the following types of economic activity:

Since all types of activity belong to the same section and there is no type of activity for which the value of the criterion is equal to or greater than 50%, we proceed to the definition of the main class.

In this case, to determine the main class, it is necessary to use the recommendations of paragraph 2.2. Assuming that the main activity previous period(years) belonged to class 51, the main activity will be "Wholesale of motor fuel, including aviation gasoline" (code 51.51.2). Assuming that the main activity of the previous period was in class 50, then the main activity would be "Retail sale of motor fuel" (code 50.50).

Vertical integration

Vertical integration of economic activities occurs if the various stages of production are carried out by the same organization in succession and if the output of one stage serves as a factor of production in the next stage. For example, felling trees combined with the work of a sawmill; clay mining combined with brick production; production of synthetic fibers combined with weaving.

As a rule, the classification of an organization with vertical integration should be carried out on the basis of the type of economic activity that makes the greatest contribution to the value added of the goods and services produced. However, in practice, due to the availability of data, it is the "end products" that often determine the classification.

The activities of business entities selling on their own behalf products manufactured to their order in other organizations are classified in section G (wholesale and retail). When business entities play a significant role in the design and development of products (provide the contractor with the 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 ) and assume the risk associated with production (they are the owners of the raw materials and materials from which the products are made; transfer to the contractor for rent or leasing for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of these products during the year is 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 organization independently.

Subcontracting on a fee or contract basis

Entities that subcontract work on a fee or contract basis are classified in the same way as entities that produce similar goods or services on their own account. There are two main types of work:

1. Work performed according to the customer's documentation. In this case, the contractor shall provide the subcontractor with all technical documentation necessary for the production of ordered products. This situation occurs mainly in the metalworking sector (forging, machining, stamping as well as casting).

2. Works performed on request. The subcontractor performs some processing on the item supplied by the contractor. Such an object can be anything: from raw materials to machine parts subjected to mechanical processing. The work performed may include metal processing (e.g. chromium plating), preparation of fruits for canning, etc.

Installation and installation of equipment at the place of its use

Organizations whose main activity is the installation or installation of building elements and equipment necessary for the operation of the building as such are classified in the section "Construction" (class 45 OKVED). This includes, for example, the installation and installation of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, etc.

Works on commissioning and adjustment of the installed engineering equipment of buildings and structures are classified in class 45 "Construction".

If the activity for the delivery of goods, its installation is carried out at the request of the buyer according to separate agreement and is not included in advance in the price of the goods sold, then such activities should be classified as independent view activities.

Repair and Maintenance

Organizations that carry out repair and maintenance of machinery and equipment are classified similarly to organizations that produce this equipment, with the exception of organizations:

Which repair or maintain motor vehicles and motorcycles and are classified in divisions 50.2 and 50.4;

that repair personal and household items and are classified in division 52.7;

Which make repairs of sanitary equipment and other internal systems buildings and structures or installation and maintenance of systems control devices central heating(except repair and maintenance of central heating boilers with high heat output) and are classified in groups 45.31; 45.32; 45.33;

Which make reconstruction, capital, Maintenance buildings and structures are classified in class 45;

Current operations in the field of trade do not affect basic properties goods and include, for example, sorting, dividing into smaller lots, filling, mixing and packaging.

In addition, the above operations also include the provision of services related to the sale of goods, such as the delivery and installation of electrical equipment as an integral part of it.

There are a number of economic activities in wholesale trade in which current operations can play an important role. For example, additional packaging of goods before they are delivered to retailers.

Trade through agents (commission trade) and wholesale trade are combined into one class. Groups covering wholesale trade through agents are combined into one subclass (51.1), while for wholesale trade on own account, the classification provides for six subclasses (51.2 - 51.7).

Retail trade is included in a separate class, which has six subclasses for various kinds retail and one additional subclass for the repair of personal and household items. Trade in motor vehicles, as well as their maintenance and repair, retail trade in motor fuel form class 50.

Trading through agents (commission trading)

Subclass 51.1 "Wholesale through agents (on a fee or contract basis)" includes all organizations whose main economic activity is selling on behalf of third parties. These organizations may be sales agents, brokers, or trade associations that carry out transactions at the expense of third parties. Retail commissions are not shown separately and are classified in the appropriate subclass of class 52.

Wholesale

The subclasses including wholesale trade include all organizations whose main economic activity consists primarily in the resale of goods from their own name retailers, industrial or commercial consumers and other wholesalers.

Wholesale trade is classified by type of goods. No other criterion is taken into account. For example, it does not take into account whether the products are manufactured in the country, or imported, and / or exported, etc.

Retail

The subclasses including retail trade include all organizations whose economic activity consists primarily in the sale of goods (at their own expense or at the expense of third parties), mainly to the public.

Retail trade is carried out most often in public premises. There are, however, other forms of retail, such as mail-order or telephone orders, mobile Vehicle, trade in temporarily allotted areas, as well as sale from a warehouse.

Retail trade is classified according to the type of place of trade (outlet). Specialty retailing of new goods is further classified according to the types of goods sold.

Other possible aspects of retail activity are not taken into account, such as types of services (traditional service, self-service, etc.), the implementation of trade by volunteers and trade associations, as well as criteria that distinguish between cooperative and other types of retail.

Organizations that engage simultaneously in several economic activities in the retail trade, without giving preference to any of them, are classified in division 52.1. This subclass includes group 52.11 for establishments selling mainly food products, including drinks, and tobacco products, as well as group 52.12 for organizations selling mainly other types of goods.

Based on the established criteria, retail trade in stores should be classified in the relevant groupings of subclasses 52.1 - 52.5, outside stores - in the groupings of subclass 52.6.

Novice businessmen are often faced with the need to obtain OKVED, but not everyone knows what it is, what it is for, and how it is correctly decoded. About these and many other questions will be discussed in the next article.

What is OKVED?

The answer to this question lies in the decoding of the abbreviation OKVED - this is the all-Russian classifier of the type of economic activity. In other words, it is a code or statistical information provided by the businessman to the state as an explanation of the direction entrepreneurial activity. For example, specific codes exist for the following types of businesses:

• animal husbandry;
• manufacture of wearing apparel;
• construction activity;
• machine manufacturing;
• financial activities;
• work with real estate;
• mining;
• healthcare;
• personal utilities;
• fishing and fish farming;
• transport and communication;
• social work.

And that is not all. The list with the classification of varieties of OKVED codes includes about 100 types of economic profitable activity, each of which contains many sub-items. Such an extensive number of codes is made so that the entrepreneur has the opportunity to characterize his activities as accurately as possible.

What is OKVED organization?

The OKVED of an organization is a code that determines the direction of its activities. Usually the codes individual entrepreneurs and organizations do not differ, since there is a single all-Russian classifier. The OKVED of an organization can be recognized not only by the persons managing this organization, but also by third parties. To do this, it is enough to know or other details. With their help, it is easy to get access to OKVED even online on the FMS website.

Why is OKVED necessary?

Registration of documents for business will not do without an individual definition of OKVED codes. They are designed to help a novice businessman with the legal opening of his own business. For what other purposes is OKVED used?

• Simplification of the business registration procedure . These codes help not only in the collection of documents, but also open the way for registering your business. Moreover, if the code is chosen incorrectly, then they will be able to refuse registration.
• Tax calculation . It is known that the calculation of the tax rate occurs in accordance with the type of employment of a businessman. The OKVED code helps to determine exactly your tax rate.
• Analysis of the type of business activity . Viewing statistics on a single type of activity is much easier if you use the classification according to the code for this.
• Regulation of economic activity . Not only in a certain city, but also throughout the country, various legal acts are developed annually regarding various types of business. The OKVED code, as the second name of the lesson, will also help you keep track of changes related to your particular case.

It is important to remember when choosing an OKVED code individually that many of the activities require additional licensing. If they suit you, then you will need to collect a number of documents for the final registration of your business.

Do OKVED codes affect anything?

It has already been noted why it is necessary to obtain codes. But does the core activity code affect the range of services, and if so, how? Consider some of the nuances of this issue:

1. The OKVED code does not restrict you in your work. That is, if a firm takes an order that is not 100% consistent with its profile, then this is not considered an error or violation. However, if such a situation is repeated systematically, then you will either have to change OKVED or incur responsibility in accordance with the law.
2. The main activity of the company, as a rule, is the one that brings the most income. If the company consistently receives more income from additional activities, then the codes will have to be changed.
3. If the director of the organization decides to change the profile (respectively, the change in OKVED), then he will have to convene a board of the company's management in order to obtain official approval for this shift.

In addition, the amount of transfers to the social insurance fund for each of the employees depends on how risky the chosen type of activity will be. The more complex and dangerous the activity being implemented, the greater the deductions.

Working with codes can seem very difficult if you do not know their classification. So that decryption does not seem something complicated, let's turn to the structure of the OKVED activity code:

• XX. XX. XX. - view;
• XX. XX. X. - subgroup;
• XX. XX. - Group;
• XX. X. - subclass;
• XX - class.

As a rule, classes and subclasses are used. Separate classes are applied with the addition of certain letters. As can be seen from the structure, the full activity code corresponding to one or another profile can contain from 2 to 6 elements (each 2 is separated by dots).

You should also refer Special attention that when registering a type of entrepreneurial activity, at least 4 characters of the code must be indicated. If you specify a smaller number of digits, the application for registration may simply not be accepted. The resulting code contains required amount characters: it must be specified.

Where to get OKVED?

Finding out your OKVED code is not difficult - just refer to the relevant classifications presented on many sites on the Internet and choose the one that suits you best. Of course, self-selection is not enough to open your own business - you need to officially receive the code. Several options are possible here:

• Registration tax authority. In some cases tax organization can help with obtaining the OKVED code. You need to contact her when submitting documents for registering a business: service employees will not refuse to help you with obtaining a code, although this is not part of their main duties.
• Self-acquisition. If in tax authority it was not possible to receive the code, which means that you need to contact the nearest branch of the State Statistics Service for you. Before visiting, you need to collect a package of documents that differs for and LLC. For individual entrepreneurs, copies of the following documents will be required: passport, TIN, extract from the USRIP and registration certificate.
  For an organization, the list of copies is somewhat different: a certificate of state registration legal entities, TIN, charter, passport of the director of the company, charter and power of attorney, if necessary.
  Please note that regular, uncertified copies must be provided, which significantly shortens the process of collecting documents.
• Service of the official website of the State Statistics Service. Allows you to get your code online at the most short time. To obtain an individual code, you will need to indicate the region in which the LLC or IP was registered, as well as the TIN. The service has been operating relatively recently, so there is not much information contained on it: you risk simply not finding the region of interest.
• Receipt through third parties. Many organizations that help businessmen in registering a business are also willing to help with obtaining OKVED codes. This service is also provided separately: its cost will not exceed 2,000 rubles.

When you first receive the OKVED code from the State Statistics Service, you do not pay state duties, but if the document is suddenly lost, you will have to pay for reissuance. To avoid trouble with code recovery, it is recommended to make 1-2 photocopies of it.

What to do when changing OKVED?

The main activity codes can be changed completely free of charge, without paying any fees or contributions. The procedure is complicated in that it requires a lot of paperwork: to change the code, you need to refill a number of documents in the P14001 form, namely:

• 1 page. Here, in paragraph 2, you will need to indicate the number 1 (since we are changing information about the legal entity), as well as make the required changes to paragraphs 1.1, 1.2, 1.3, 2.
• Page 1 sheet H. In paragraph 1.1, we prescribe a new code.
• Page 2 sheet H. The old code that we are changing is indicated in paragraph 2.1, it must exactly match the code contained in . No more information will be required to fill out on sheets H, no codes need to be changed there.
• Pages 1 to 4 in sheets P. Filled in according to the new forms of registration of legal entities, indicating new codes.

Code numbers when filling out applications must be written from left to right, indicating each number in a new separate cell.

Filling starts from the first cell. The completed application must consist of 7 sheets. With him, as well as other details of the company, you will need to come to the notary, and then to the IFTS. A similar form will also be filled out when an additional code is entered (if the company has two or more activity profiles), when it is changed, or deleted. You can carry out the procedure for changing or deleting codes on your own or through special organizations offering services for such work, where professionals will competently fill out the documentation and help you quickly change or delete the profile of interest.

OKVED for online stores

If you decide to open an online store, then keep in mind that it operates under the same conditions as a physical store: it pays taxes, is listed as a separate organization, and has employees. That is why, for its registration, you will also need to obtain a special code. Some advice can be given here:

• If the store has recently opened and exists exclusively in the virtual space, then it will be necessary to indicate the code corresponding to the retail trade.
• In situations where the online store implements direct delivery to the buyer, you will need to indicate the code corresponding to the parcel trade.

In cases where a physical store corresponding to an online store is subsequently opened, a new OKVED corresponding to sales will also need to be entered. And if this type of activity becomes your main one, then the code of the main activity profile will need to be replaced.

How to get OKVED? (video)

Still do not understand how to choose an OKVED code? Why is it so important, and what problems can arise in determining it? Look for answers to these and additional questions in the following video, where the founder of the school of successful entrepreneurs will share his knowledge and experience:

Correct selection OKVED code is the key to successful business activities for both individual entrepreneurs and organizations. The more accurately it is selected, the better for the businessman and his own business. That is why you should approach the issue of registering OKVED codes with all seriousness.

The OKVED code is assigned to all enterprises that operate in Russia and needs to be updated annually by the statistical authorities.

What is OKVED: what is it for?

The OKVED code determines which line of business a given enterprise belongs to. This is necessary for registering an enterprise or obtaining the status of an individual entrepreneur.

The code of the type of economic activity is determined by the legal or individual independently, but approved by the statistics agency.

On the basis of this classifier, the statistics agency keeps records and analyzes the functioning of enterprises in the context of economic activity. OKVED code is used when registering bank details, in particular, OKPO.

The code is also used in the preparation of documents and accreditation of the company in customs authorities. The presence of a code allows a legal entity to take part in tenders, when licensing and auditing by regulatory authorities.

OKVED classifier: encoding structure

The classifier consists of 17 sections. OKVED does not take into account the division of enterprises by form of ownership, legal form, departmental subordination.

The code does not distinguish between external and domestic trade, commercial and non-commercial activities, foreign and domestic trade.

The classification of activities has a hierarchical subordination. The encoding uses 2-6 characters, but at the state registration of the enterprise, at least four digital characters should be indicated.

Let's denote each digital character by zero, then the classifier structure looks like:

• 00. - class;
• 00.0 - subclass;
• 00.00 - group;
• 00.00.0 - subgroup;
• 00.00.00 - view.

The more numbers in the code, the more detailed the activity of the enterprise is deciphered. It is not always advisable to apply detailed decoding.

If a company, for example, produces paper products for household needs and indicated the encoding 21.22, then when expanding production and introducing other types of paper products, the company will need additional registration of this type of activity.

To avoid re-registration, you can specify several directions in the code that may be used in the future.

On the basis of OKVED codes, a classification of levels of occupational injuries and occupational morbidity (32 classes) was created. This classification allows you to receive social benefits in the event of accidents at work, and the company to pay contributions in accordance with the tariffs for social insurance.

The higher the hazard class, the higher the nominal value of the tariff. OKVED data are confirmed annually by financial statements.

If the enterprise refused to confirm or did not confirm the type of activity according to the classifier in time, then the FSS body will perform the coding on its own. In this case, the maximum professional risk according to this species activities according to the classifier, respectively, social insurance contributions will be higher.

How to choose types of OKVED?

The OKVED coding does not imply any liability on the part of a registered business entity, including the rights and obligations for legal entities and individuals.

main view economic activity company is considered to be the direction that gives the company or individual entrepreneur the greatest income.

Other activities are listed as secondary. When changing activities or expanding production, the enterprise must update the Charter and provide information within a certain period of time to the tax authorities.

When choosing a type of economic activity, it should be remembered that some of them require mandatory licensing.

Some activities are subject to special prohibitions, for example, the auditor can only perform accounting, and only banking institutions can engage in banking activities.

When choosing a type of activity, you must first select the industry, and then drill down. From 04.07.2013, changes to the execution of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (Order of the Federal Tax Service of Russia dated January 25, 2012 No. MM V-7-6 / [email protected]).

To register, it is enough to indicate one type of activity. The maximum number of directions is unlimited, but it is not recommended to register more than 30 positions. The decoding of each code in the application for the new standard is not indicated.

Breakdown of OKVED by type of activity

This table shows the coding for the main branches of production without indicating the subsections. The choice of code is made according to the type of activity of the selected industry. Statistical authorities approve the information submitted by the entrepreneur.

If the OKVED code is lost, it can be restored by the classifier, and then confirmed before submitting reports to the statistics agency at the beginning of the year.

When it is not possible to restore the encoding on its own, Rosstat will issue the information again for a fee at the request of the entrepreneur.

To decipher OKVED, you need to find the classifier section by the first digits of the code up to the point, then directly in the section find the desired item of the type of activity according to the code digits.

It should be remembered that when changing the type of activity, a legal entity must also make changes to the Unified State Register of Legal Entities (Unified State Register of Legal Entities).

Private (individual) entrepreneurs make changes to the USRIP (Unified State Register of Individual Entrepreneurs). To do this, within three days, the amended data is submitted in the prescribed form to the territorial body of the Federal Tax Service of the Russian Federation.

If the changes were not made within the stipulated time, the new kind activities will be considered illegal. This entails criminal and administrative liability of a legal or natural person.

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Physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "recycling")
Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.
The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product 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 manufacture 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 be part of. However, the production of specialized components and accessories through casting/molding or stamping plastic materials includes grouping 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, 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) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under 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. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition 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 (extraction of oysters from shells, filleting of fish) not carried out on board the fishing vessel, see 10.20;
- pasteurization and bottling of milk, see 10.51
- dressing of leather, see 15.11
- sawing and planing of wood; wood impregnation, see 16.10;
- printing and related activities, see 18.1
- retreading of tyres, see 22.11
- manufacture of ready-to-use concrete mixtures, see 23.63
- electroplating, plating and heat treatment of metal, see 25.61
- mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10
There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.
These include:
- logging, classified in 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 undertakings Catering and bars)
- beneficiation of ore and other minerals classified in section B (MINING);
- construction and assembly work performed on construction sites classified in section F (CONSTRUCTION);
- the activity of breaking large lots of goods into smaller groups and re-marketing of smaller lots, including packaging, repacking or bottling of products such as alcoholic drinks or chemicals;
- sorting of solid waste;
- mixing of paints according to the client's order;
- cutting of metals according to the client's order;
- explanations of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)