Every year before April 15, the Organization must confirm the main type of activity on OKVED in the FSS. It is he who takes into account the foundation in establishing the tariff of contributions to injuries. In the article we will tell how to determine the main activity of OKVED activities.

Compulsory social insurance against accidents in production and occupational diseases are subject to individualsperforming work on the basis of labor contract. This is stated in paragraph 1 of Article 5 of the Federal Law of 24.07.98 No. 125-FZ "On compulsory social insurance against accidents at the production and occupational diseases" (hereinafter - Law No. 125-FZ). Employers are listed in the FSS of Russia insurance premiums for injuries. The amount of contributions affects the size of the insurance fare. He in turn depends on the class of professional risk to which one or another type of activity is attributed. The size of the insurance factor for the organization annually establishes the territorial separation of the FSS of Russia in accordance with the main activity of its OKVED activities.

Please note the activities of OKVED activities in 2015 will change! Activities in 2015 are determined by the new all-Russian classifier of species economic activity (OKVED2) OK 029-2014 (KDES Ed. 2). It is for this that OKVED2 needs to determine the code of activity in 2015.

How to determine the main activity

The main type of economic activity The organization determines independently in the manner prescribed in paragraph 9 of the Rules for the classification of activities to the class of professional risk, approved by the Decree of the Government of the Russian Federation of 01.12.2005 No. 713 (hereinafter referred to as the rules). This is stated in paragraph 2 of the procedure for confirmation of the main type of economic activity, approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55 (hereinafter - the order).

Criteria of the main activity.For a commercial organization, the main activity is of activity, which, according to the results of the previous year, has the greatest specific gravity in common volume released products and services rendered. For non-Profit Organizations Such a criterion will be the greatest number Workers employed in a specific form of activity. This is stated in paragraph 9 of the Rules.

Revenues by type of activity have a different proportion

In order for a commercial organization to determine the main activity for the current year, in the last year, it is necessary to calculate what proportion the volume of sales (works, services) is occupied by each type of activity in the total amount of revenue. The calculation of the specific gravity of each type of activity is made by the formula:

The highest weight activity will be for the organization for the current year the main one.

Example 1.

World Movie LLC carries out two types of activities: provides films rental services (OKVED code 92.12) and copying video recordings (OKVED code 22.32). The total revenue for 2014 is 1,300,000 rubles. (without VAT). In 2014, revenue in the first type of activity - 768,000 rubles. (without VAT), on the second - 532,000 rubles. (without VAT). We define the main activity of the World Movie LLC.

DECISION. Using the formula above, we calculate the proportion of income for each type of activity:

• rent movies - 60% (768 000 rub.: 1 300 000 rub. x 100%);
• copying video recordings - 40% (532,000 rubles: 1,300 000 rub. x 100%).

Since revenue from movies for movies more, this type of activity is the main one. It is on him that the FSS Russia will establish a class of professional risk.

Revenues by type of activity have the same share

In this case, the main one is considered to be an activity that has more high class Professional risk (paragraph 14 of the Rules). How to determine it? First, it is necessary to find out the codes for each type of activity under the All-Russian Classifier of Economic Activities OK 029-2001, approved by the Resolution of the State Standard of Russia from 06.11.2001 No. 454-Art. Then, according to the OKVED data, the class of professional risk can be established using the classification of types of economic activities in professional risk classes, approved by the Order of the Ministry of Health and Social Development of Russia dated December 25, 2012 No. 625n (hereinafter referred to as the classification).

Example 2.

Metalist LLC carries out two types of activities: handles metal waste and scrap (OKVED code 37.10) and produces wire products (OKVED code 28.73).

In 2014, the proportion of the organization's revenues for each type of activity was 50%. We define the main activities of Metalist LLC.

DECISION. Treatment of waste and scrap refers to the VII class of professional risk, and wire products from the wire - to the XII class.

Consequently, the second type of activity is for Metalist LLC main, as it refers to a higher class of professional risk.

I confirm the main type of activity

• application for confirmation of the main type of economic activity (Appendix 1 to order confirmation of the main type of activity form);
• certificate confirmation of the main type of economic activity (Appendix 2 to the order);
• a copy of the explanatory note to the accounting balance for the previous year (small enterprises do not represent it).

The first two documents are filled in the forms specified in Appendices 1 and 2 to the order.

Please note: "Simplifiers" contributions to injuries are paid, so they are also required to confirm the main type of activity.

Who should not confirm the type of activity

Not yet confirmed tariff size

Before receiving the notice from the Fund, the organization pays contributions to injuries at the rate established in the last fiscal year (paragraph 11 of the Procedure).

When the tariff has already been established

If after the organization confirms its type of activity in the FSS of Russia, another class of professional risk will be assigned, the amount of insurance premiums paid since the beginning of the year must be counted. But if no failure will be discovered, it is not necessary to pay the penalties, since the organization acted in accordance with the Procedure.

In addition, if the organization has already managed to file reporting to the Russian FSS authority, it must submit a refined form of 4-FSS RF.

If during the year the main type of activity has changed

In this case, the FSS of Russia will not revise the size of the insurance factor, since it can be changed only next year (paragraph 6 of the Rules).

Sometimes the FSS authorities are still trying to revise the tariff, but their arbitrators do not support them. For example, the Tenth Arbitration Court of Appeal in the Resolution of 06.03.2007, 12.03.2007 No. A41-K2-22485 / 06 clearly indicated that the change during the current year of economic activity does not entail a change in the size of the insurance factor established for this year.

If the main activity is not confirmed

In this case, the Russian FSS recognizes the main activity that the highest professional risk class corresponds to (paragraph 13 of the Rules). In this case, the Foundation is reported by the established Tariff until May 1 (paragraph 5 of about the Procedure). And it is necessary to apply it from the beginning of this year. Therefore, despite the fact that sanctions for failure to provide information to the fund are not established, it is better to do it.

The main type of activity is incorrect

If the organization in the documents incorrectly indicated the main activity, the fund can determine it by the previous financial year. The judges consider such a decision to be legitimate, because in unreliable documents submitted by the Organization, the Foundation is not entitled to determine the main type of activity. This is indicated in the resolution of the FAS of the North-West District of 01.03.2006 No. A05-7652 / 05-26.

Open and structural divisions

The insurance rate can be established not only for the organization as a whole, but also separately for its structural and separate divisions.

Divisions having a separate balance and account account

If a separate unit independently pays contributions to injuries, it establishes a separate rate (paragraph and rules). To this end, the organization must register as an insured in the departments of the FSS of Russia at the location of each unit (Art. 6 of Law No. 125-FZ). This means that the organization is obliged to pay contributions for each such unit, but can choose to confirm the main activity of the divisions or not.

The main activity of the division with a separate balance is confirmed in the same way as the organization itself (paragraph 8 of the Procedure). Separate divisions are submitted to the Department of the Foundation at the location of their location within 30 days from the date of creation (paragraph 5 of the Registration Procedure as insurers of legal entities at the location of separate divisions in the executive bodies of the FSS of Russia, approved by the decision of the FSS of Russia from 23.03.2004 No. 27 ).

Units that do not have a separate balance and account

Separate contribution rate can be established and separate units that do not pay contributions independently, as well as the structural divisions of the organization in the same place, where and the main enterprise. To do this, in the FSS of Russia, it is necessary to apply for such divisions to independent classification units. The application form approved by Appendix No. 3 to the order. According to paragraph 7, the division of the unit may become independent classification units only if the following conditions are followed:

• they carry out activities that are not for the organization of the main;
• accounting, which makes it possible to compile Section II of the Form 4-FSS RF (filled separately on the organization and each structural division);
• the company gives to the Foundation as estimated statement In general, the organization and Section II of the Form 4-FSS of the Russian Federation for divisions.

Selecting such units makes sense only if the rate on contributions for the structural division is lower than for the organization as a whole. Then the opportunity to save on parts of contributions to injuries will be available.

In addition to the statement in the FSS of Russia, organizations should be submitted to copies of documents confirming that these units are involved in activities that are not related to the main activity of the organization (order or discharge from the order of accounting policies, regulations on divisions, etc.).

These documents are submitted in the same period as the documents for confirmation of the main activity of the organization - until April 15 (paragraph 8 of the Procedure). During the month, the Foundation together with the Ministry of Health and Social Development of Russia will analyze the documents of the company. The decision of the FSS of Russia will notify the territorial separation of the Fund, which within two weeks report the tariffs for each unit (paragraph 9 of the Procedure).

Often, the FSS authorities of Russia are trying to assign those or other class risk classes with separate divisions, but they do not take into account that such units are not specified as an independent subject of legal relations on compulsory social insurance. The FAS of the East-Siberian District was noted at this in the decision of 20.03.2007 No. A58-4794 / 06-F02-1362 / 07.

If the divisions have not confirmed the main activity

In paragraph 10 of the Procedure, it is indicated that if the units did not confirm the main activities, then the insurance premiums are charged on the basis of the tariff established for the organization itself.

03 May

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

Today you will learn:

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

What are the activities (OKVED) for IP

The main reason for the impossibility of using a system of a system is the type of activity that IP is engaged.

Taxation by type of activity is presented in Table:

Tax regime	Prohibited activities IP
The main system of taxation
Simplified tax system	Banking; Insurance services; Non-state pension funds; Investment organizations; Work with securities; Lombard activity; Production of excise goods; Mining and sale of minerals; Gambling establishments; Lawyer activities
Patent tax system	Almost all types of activity that are aimed at the production of anything, except: production of business cards, pottery, production of sausage products, clothing and shoe manufacturing
A single tax on imputed income	Currency exchange; Gambling establishments; Production and sale of excise goods; Mining, production and sale precious metals and stones; Mining and selling minerals; Banking; Management activity; Communication services; Retail trade type of trade art objects, antiques; Organization of guests
Agricultural	All except production agricultural products

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

In addition to taxes, there is also a duty to pay contributions to extrabudgetary funds for themselves, and this is necessary to take into account when choosing a profitable taxation regime.

What are IP fees for themselves? These are your deductions to the funds for medical and pension provision. That is, regardless of whether you worked this year, they received a profit or not, you will be obliged to pay the state contributions in the fixed amount.

In 2018, the amount of contributions will be 32,385 rubles. And if, for example, revenues for the whole year were more than 300,000 rubles, contributions to the pension fund will be calculated additionally, at the rate of 1% of income over the limit.

Summing up the choice of the most advantageous tax regime, it is best to make individual tax calculation for PI within each system.

The following parameters will be taken into account:

• If there are employees, then their number;
• To which region Russian Federation You treat;
• Used taxation system of your future partners and customers;
• Square of the trading hall;
• Use of transport during transportation, etc.

Considering the issue of taxes, it is impossible not to affect the theme of the so-called "tax holidays", which have come into account since 2015. For many, this innovation is very useful and applicable. "Tax Vacations" suggest the release of the IP from paying any tax, a decrease in the percentage of other taxes. However, not all IP can benefit.

Terms of providing "Tax Vacations":

• Your type of activity is the production of goods, scientific papers or in social activity;
• You first register the IP;
• IP exists no more than two years;
• Your region is included in the list of regions of the Russian Federation, where this benefit has been introduced and your IP has been registered after the adoption of the law in your region about the "tax vines";
• You use a USN or patent.

It is necessary to take into account that regional authorities have the right to introduce certain restrictions on the number of employees, maximum income per year, the activities of the IP.

Does the type of activity of IP confirm

We will not tomorrow and immediately say that. Fastening the main activity of the IP activity occurs during its registration, when the businessman contributes the number of activities in Jerip, after which this information comes to the FSS.

However, if you decide to change the main activity of the enterprise, then you need to contact the tax inspectorate with a statement of a change in the direction of activity to consolidate the change.

Why do it? Payment for services rendered and manufactured products You must receive strictly by code business activitiesclaimed in the IFTS. Otherwise, this income will be considered as received outside the stated OKVED code, and will have to be taxed in 13% of NDFL.

Also, the size of insurance premiums on injuries depends on the coda of the main activity. Now experts allocate 32 points, which determine the amount of contributions to different areas Activities. The magnitude of payments depends on the degree of danger and complexity of labor.

Thus, it can be concluded that it is necessary to confirm the main type of activity, with the aim of, in the current year, it is correct to deduct on injury to FSS, without overpaying if the percentage differs from the previous year.

How to change and add type of activity IP

The company develops with the market, and, here you are no longer engaged in the sooner, which means that you need to think about changing the OKVED. It is easy, now we will consider in detail how to do it.

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

To do this, implement the following steps sequentially:

• Go to subsection "Registration individual entrepreneurs"On the resource of the FTS;
• Download the form, this is your application, and fill the field information (in a virtual or paper format, in the second case it will need to be printed after filling).

The application consists of four pages. The first page is title, here we write your name, surname and patronymic, pointing the OGRNIP and. The second sheet is designed to record a new business direction. On the third sheet, it is necessary to cancel the old direction of the enterprise. All three pages of the document are mandatory to fill.

Now you need to collect missing documents for the tax.

These include:

• Passport;

If you send a tax trust, then attach notarial power of attorney and your representative's passport.

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

But that's not all. If you are an entrepreneur who has in staff, you need to confirm the main type of IP activities by submitting reference to the FSS. If your IP has no employees, then such a certificate is not needed.

And what to do if the OKVED has not changed, but only new directions of business are added. To the existing list, simply add side areas of business. To do this, fill out only rows for the subsidiary areas of the IP activities on the second page in the P24001 form. The third page needs to fill out only if you want to exclude any kind of activity.

the Russian Federation

"Guidelines for the definition of the main activity of commercial organizations on the basis of the all-Russian classifier of the types of economic activity" (approved by the State Statistics Committee of the Russian Federation of 02.12.2002 N AC-01-24 / 5420)

Approve
First Deputy Chairman
State Status of Russia
A.Y. Surinov
December 2, 2002 N AC-01-24 / 5420

Instructions for the definition of the main type of economic activity on the basis of the all-Russian classifier of types of economic activity (hereinafter referred to as indications) establish a single approach to the definition of the main activity (hereinafter - the ATS) of commercial organizations.

Commercial organizations (economic partnerships and societies, production cooperatives, state and municipal unitary enterprises) are organizations pursuing the extraction of profits as the main goal of their activities.

The characteristic "main type of activity" of the organization allows them to group them by type of activity for subsequent economic and statistical analysis and create the original basis for the formation of samples of various statistical surveys.

These instructions are used to classify the activities of organizations that exercise several types of activities (multi-profile). The algorithm for determining the Department of ATS is based on the descending method of "top-down" recommended by the European Union (Eurostat).

ATS of a Commercial Organization (at the same time, the activities of all its separate units are taken into account, regardless of their location) is determined on the basis of the All-Russian Classifier for Economic Activities (hereinafter - OKVED), approved by the Resolution of the State Standard of Russia from 06.11.2001 N 454-state "On adoption and introduction to OKVED action. "

The definition of ATS of the Commercial Organization is carried out by the territorial bodies of the State Statistics Committee of Russia on the basis of information provided in the prescribed manner in the forms of federal state statistical observation.

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

In the case of the production of goods in accordance with the Production Decision Agreement, the corresponding type of activity is taken into account when determining the ATS of that organization, which actually carried out the production of products, regardless of the conditions and order of the product section.

For commercial organizations, first included in the set of statistical observation facilities, the first of the stated activities specified in constituent documentsidentified by bodies state statistics When establishing an organization for accounting in a single state register of enterprises and organizations (EGRPO).

Instructions are developed by the management of statistical planning and the organization of statistical observation jointly with the structural divisions of the State Statistics Committee of Russia.

Economic activities or production (in the future - "Activities") arises from the interaction of funds (equipment, work force, manufacturing processes, information network, species of raw materials) leading to the production of certain goods and services. The activity is characterized by the expenditure of products (goods and services), production process and manufactured products.

There are basic, secondary (secondary) and auxiliary activities.

The main type of economic activity is the type of economic activity that creates the greatest part Gross value added. It is not necessary that the main type of economic activity amounted to 50% or more gross value added.

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

Products of basic and secondary activities are usually designed for marketing on the market.

Auxiliary activity is activities that are carried out within the framework of the Organization to ensure or facilitate the production of this organization of goods and services intended for sale to the side. The products of these auxiliary activities themselves are not supplied by third parties. Most auxiliary activities produce services (administration, accounting, data processing, sales, marketing, warehousing, transportation, etc.).

2.1. Criteria used in determining ATS

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

For commercial organizations that are not subjects of small entrepreneurship - the annual volume of goods issued or services rendered (in trade - gross profit) according to the relevant type of activity as a percentage of the corresponding indicator on legal entity generally.

The procedure for determining the value of goods issued or services rendered (in trafficking - gross income) is established by the relevant regulatory documents State Statistics Committee of Russia;

For commercial organizations that are small businesses, the annual turnover or annual profit (in accordance with the Federal Law of 14.06.95 N 88-FZ "On State Support for Small Entrepreneurship in the Russian Federation").

At the same time, under the "turnover" refers to "revenue (net) from the sale of goods, products, works, services (minus value added tax, excise taxes and similar obligatory payments)", and under the "profit" - "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 types of economic activity of the reporting organization for the previous year.

At the same time, the activities listed in the information letter of the MMC of the State Statistics Committee of Russia or the Territorial Body of State Statistics on the inclusion of the organization in EMGPO were taken into account.

The main type of 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. In accordance with the indicated rule of "stability", an organization must ensure that the indicators of secondary activities exceed the indicators of the activities in accordance with which this organization is classified at present, except in cases:

Changes in the charter, eliminating the specified activity;

Organization's requirements for changing the main type of activity and its refusal to submit reports as before the type of activity.

2.2. The procedure for determining OWD

To determine the ATS, it is necessary:

1. To determine the list of types of economic activity carried out by the organization at the level of groups or subgroups of the OKVED, and for each of the types of economic activity, calculate the value of the criterion specified in paragraph 2.1. When determining the list of economic activities, it is necessary to be guided by section 1 of these instructions.

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

3. In all other cases, the ATS should be determined in stages using the "top-down" method (Example 2).

In this case, classification is carried out from the very high level aggregation corresponding to the section ( letter notation), to the lower in accordance with the OKVED code structure, in which each of the subsequent levels groups the types of activity on a deeper specialization (class - 2 signs, subclass - 3 signs, group - 4 signs, subgroup - 5 characters, view - 6 characters) .

Stages of definition of the ATS method "from above - down":

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

Determine for each of the sections the value of the criterion by adding the values \u200b\u200bcorresponding to (related to the section) of economic activities.

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

In the main section to form a list of classes and determine the value of the criterion for each of them by adding the values \u200b\u200bof the criteria of activities related to it.

Determine the main class - the class with the greatest value of the criterion.

In the main class to form a list of subclasses and determine for each of them the value of the criterion by adding values \u200b\u200bthat are included in these subclasses of types of economic activity.

Determine the main subclass - a subclass with the greatest value of the criterion.

In the main subclass, form a list of groups and determine for each of them the value of the criterion by adding the corresponding values \u200b\u200bfor the types of economic activity included in these groups.

Determine the main group - a group with the greatest value of the criterion.

In the main group, choose a species group with the greatest value of the criterion.

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

In the event that there will be two or more identical values \u200b\u200bof the criterion on any of the stages of determining the ATS (determining the main partition, class, etc.), the 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

Section	The code	Grouping name	The cost of manufactured products (thousand rubles)	The value of the criterion
D.	28.12		29000	59%
D.	28.62	Tool production	15000	31%
D.	28.74.1		5000	10%
		Total in enterprise	49000	100

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

Example 2.

The company carries out the following activities:

Section	The code	Grouping name	Release of goods and services (thousand rubles)	The value of the criterion
D.	28.12	Manufacture of construction metal products	7000	7%
D.	28.62	Tool production	21000	21%
D.	28.74.1	Production of fasteners and springs	3000	3%
D.	28.75.11	Production of shells, sinks, baths and other sanitary and technical products and their component parts from ferrous metals, copper and aluminum	4000	4%
D.	29.22.6	Manufacture of other lifting and transport equipment	18000	18%
G.	51.54.1	Wholesale of hardware	34000	34%
K.	74.30.5	Tests and analysis of mechanical and electrical characteristics finished products: Motors, cars, machine tools, radio-electronic devices, communication equipment and other equipment, including mechanical and electrical components	13000	13%
		Total in enterprise	100000	100

Since none for one type of activity, the value of the criterion does not exceed 50%, we determine for each of the sections the value of the criterion by adding the values \u200b\u200bof the corresponding (related to the section) (thousand rubles) of the types of economic activity.

The main section is section D "processing production", which corresponds to the greatest value of the criterion 53%.

We determine the list of classes of it in it and the corresponding values \u200b\u200bof the criterion.

The main class will be class 28 "production of finished metal products", which corresponds to the greatest value of the criterion 35%.

The main subclass is the subclass 28.6 "Production of knife products, cutlery, tools, lock and hardware", which corresponds to the greatest value of the criterion 21%.

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

The company implements the following types of economic activity:

Section	The code	Grouping name	Turnover (thousand rubles)	The value of the criterion
G.	50.10.1	Motor vehicle wholesale trade	12000	10%
G.	50.20.1	Maintenance and repair of passenger cars	8400	7%
G.	50.30.1	Wholesale automobile details, nodes and accessories	13200	11%
G.	50.50	Retail sale of motor fuel	24000	21%
G.	51.51.2	Wholesale trade of motor fuel, including aviation gasoline	57600	49%
G.	52.25.12	Retail trading beer	2400	2%
		Total in enterprise	117600	100

Since all types of activity refer to one section and no type of activity, the value of the criterion for which is equal to or more than 50%, then we turn 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. If we assume that the main activity of the previous period (year) was classified as a class 51, then the main activity will be "Wholesale trade of motor fuel, including aviation gasoline" (code 51.51.2). If we assume that the main type of activity of the previous period was class 50, the main activity will be the "retail trade of motor fuel" (code 50.50).

Vertical integration

The vertical integration of economic activities arises if different stages of production are carried out by the same organization sequentially and if the production produced at one stage serves as a factor in production at the next stage. For example, trees roll, combined with a sawmill; Clay mining, combined with bricks production; production synthetic fiberCombined with weaving production.

As a rule, the classification of an organization with vertical integration should be carried out on the basis of the type of economic activity, which makes the highest contribution to the value added of the products and services produced. Nevertheless, practically, due to the presence of data, it is "final products" it is often defining for the classification.

The activities of economic entities selling from their own behalf of products made on their order in other organizations are classified in section G (Wholesale and retail). When business entities play a significant role in designing and product development (provided by the artist technical, technological, design documentationnecessary for production; transmit to the Contractor "know-how", patents, etc., that is, actually stimulate the production of fundamentally new products for it) and take on the risk associated with production (are owners of raw materials and materials from which products are produced; transfer to the Contractor Rent or lease at the time of order necessary equipment, technological devices, etc.), and the volume of production of this product during the year is at least 50% of the products of this species in the enterprise as a whole, their activities are classified as if this product was carried out by the organization independently.

Subcontracting for a fee or on a contractual basis

Organizations that are performed by subcontract works for remuneration or on a contractual basis are classified as well as organizations that produce similar goods or services for their own account. Distinguish two main types of work:

1. Works performed by customer documentation. In this case, the contractor presents the subcontractor all the technical documentation necessary for the production of ordered products. This situation is found mainly in the metalworking sector (forging, mechanical processing, stamping, as well as casting).

2. Works performed on request. The subcontractor subjures a certain processing an object supplied by the Contractor. Such an object can be any: from raw materials to parts of machines subjected to mechanical processing. The work performed may be in the processing of metals (for example, chrome), in the preparation of fruits for canning, etc.

Installation and installation of equipment at its place of use

Organizations, the main activity of which is to install or install the building elements and equipment necessary for the operation of the building as such, are classified in the Construction section (class 45 of the 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, and the like.

Startup work and adjustment of mounted engineering equipment Buildings and structures are classified in class 45 "Construction".

If the delivery of goods, its installation is made at the request of the buyer on a separate contract and is not in advance in the price of the goods sold, then such activities should be classified as independent view Activities.

Repair I. maintenance

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

Which produce repair or maintenance of cars and motorcycles and are classified in subclasses 50.2 and 50.4;

Which repair the items of personal use and household goods and are classified in a subclass 52.7;

Which produce repair of sanitary equipment and other internal systems Buildings and structures or installation and maintenance of systems management devices central heating (except for the repair and maintenance of boilers of central heating of high heat production) and are classified in groups 45.31; 45.32; 45.33;

Which produce reconstruction, capital, maintenance buildings and structures are classified in class 45;

carried out on behalf of third parties. Nevertheless, it is necessary that the main type of economic activity was trade in goods, not changed more than it is usually accepted during the sale.

Current trading operations do not affect the basic properties of goods and include, for example, sorting, dividing into smaller parties, packing, mixing and packaging.

In addition, the above operations include the provision of services related to the sale of goods, such as the delivery and installation of electrical equipment, as its integral parts.

In wholesale trade there are a number of types of economic activity in which current operations may occupy an important place. For example, additional packaging of goods in front of their delivery to retail.

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

Retail comes in a separate class in which there are six subclasses for different species Retail and one additional subclass designed to repair personal items and household products. Trading in cars, as well as their maintenance and repair, retail trade of motor fuel form class 50.

Trading through agents (commission trade)

Subclass 51.1 "Wholesale trade through agents (for a fee or on a contractual basis)" combines all organizations whose main type of economic activity is on sale on behalf of third parties. These organizations can be trading agents, brokers or trading associations carrying out transactions at the expense of third parties. Retail commission trade is not separately shown, it is classified in the appropriate subclass of class 52.

Wholesale

Subclasses, including wholesale trade, combine all organizations whose main type of economic activity is primarily in the resale of goods from their own name retailers, industrial or commercial consumers and other wholesale merchants.

Wholesale trade is classified by type of goods. No other criteria for calculating is accepted. For example, it is not taken into account whether products are produced in the country, or imported, and / or exported, etc.

Retail

Subclasses, including retailers, combine all organizations whose economic activity is primarily on sale of goods (for their own account or at the expense of third parties), mainly to the population.

Retail trade is most often in public spaces. There are nevertheless other forms of retail, such as orders by mail or by telephone, trade with mobile vehicleTrade in temporarily reserved areas, as well as sale from the warehouse.

Retail is classified by the type of trading site (trading point). Specialized retail trade in new products is further classified depending on the types of goods sold.

Other possible aspects of retailers, such as types of service (traditional service, self-service, etc.), trade in public principles and trade associations, as well as criteria establishing the difference between cooperative and other types of retail trade, are not taken into account.

Organizations that are engaged simultaneously by several types of economic activities in the field of retail, without giving preferences to any of them are classified in a subclass 52.1. This subclass included group 52.11 for organizations selling, mainly by food, 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 respective groups of subclasses 52.1 - 52.5, outside the stores - in the subclass groups 52.6.

Selection of OKVED codes it does not represent difficulties when understanding how to do it. Article will allow the reader to thoroughly understand the selection of the codes necessary for the activities of the company. In addition, the publication sets out information about what isclassifier species oKVED activities2, how codes contained in it are decrypted.

OKVED codes are information grouped in a certain way about the types of entrepreneurial activity, which is engaged in one or another organization. Each code encrypts information about the type of activity or a specific business form.

The classifier of the activities of OKVED2 is approved by order of Rosstandart dated January 31, 2014 No. 14-st (hereinafter referred to as Order No. 14-st). Previously, the activities were encrypted in another act, but at present (from January 1, 2017) OKVED codes gave way to OKVED2 codes - an updated classifier. Despite the update, OKVED2 perform the same functions as before.

Codes are included in the standardization system of the Russian Federation. By registering the organization, it is necessary to choose one or another code of the main activity, and additional activities (if the organization is engaged in not one business).

Thus, the OKVED codes are selected based on the activities that the organization carries out is used everywhere, mandatory for use. The maximum number of Okvonds for Ltd. is not limited, while the minimum number is 1. With the help of the information set out in the article, it will be much easier to choose the answer to the question of how to choose the OKVED.

This section includes:
- physical and / or chemical processing Materials, substances or components in order to convert them to new products, although it cannot be used as a single universal criterion for determining production (see below "waste recycling")
Materials, substances or converted components are raw materials, i.e. Products agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. It is believed that significant periodic changes, updating or transformation of products belong to production.
Produced products can be ready for consumption or can be semi-finished for subsequent processing. For example, aluminum purification product is used as raw materials for the primary production of aluminum products, such as aluminum wire, which in turn will be used in required structures; Production of equipment and equipment for which these spare parts and accessories are intended. Production of non-specialized components and parts of machines and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of the section C "processing production", regardless of which machines and equipment can include these items. 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 attributed to the production. This section includes an assembly of holistic structures from components made independently or purchased. Waste recycling, i.e. Processing of waste for the production of secondary raw materials entered the grouping 38.3 (activity on the processing of secondary raw materials). Although physical and chemical processing can be carried out, this is not considered part of the processing production. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewage, organization of collection and disposal of waste, activities to eliminate pollution). However, the production of new finished products (As opposed to products produced from secondary raw materials) applies to all production in general, even if waste has been used in these processes. For example, silver production of film waste is considered production process. Special maintenance and repair of industrial, commercial and similar machines and equipment are generally listed in grouping 33 (repair and installation of machinery and equipment). However, the repair of computers, household devices Located in grouping 95 (repair of computers, personal use and household goods), at the same time car repair is described in grouping 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of equipment and equipment as highly specialized activities are classified in grouping 33.20
Note - The borders of the processing production with other sections of this classifier may not have a clear one-to-one specification. As a rule, manufacturing production includes processing materials for the production of new products. This is usually completely new products. However, the determination of what is new products may be somewhat subjective
Recycling implies the following activities involved in the production and determined in this classifier:
- recycling fresh fish (extraction of oysters from shells, fishing), not performed on board a fishing vessel, see 10.20;
- Pasteurization of milk and bottling on bottles, see 10.51;
- stretching of the skin, see 15.11;
- sawing and planing of wood; impregnation of wood, see 16.10;
- Printing and related activities, see 18.1;
- Restoring tire tread, see 22.11;
- production of ready-to-use concrete mixesSee 23.63;
- electroplating, metallol and thermal processing of metal, see 25.61;
- Mechanical equipment for repair or bulkhead (for example, car 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 processing production.
They include:
- logging classified in section A (rural, forestry, hunting, fishing and fish farming);
- Modification of agricultural products classified in section A;
- preparation of food products for immediate consumption in premises, classified in grouping 56 (activities of catering and bars);
- enrichment of ore and other minerals classified in section B (mining of minerals);
- Construction and assembly work performed on construction sitesclassified in section F (construction);
- activities on the breakdown of large batches of goods for small groups and secondary marketing smaller parties, including packaging, repacking or bottling in bottles of such products, like alcoholic beverages or chemicals;
- sorting solid waste;
- Mixing paints by request of the client;
- cutting of metals by order of the client;
- Explanations to various goods related to section G (Wholesale and retail trade; repair of motor vehicles and motorcycles)