Sectoral affiliation for OKVED. All-Russian Classifier for Economic Activities (OKVED)

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 isoKVED2 activity classifier, as codes contained in it decryl.

OKVED codes are common information on species grouped in a certain way. business activitieswhich is engaged in this or that 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 Led into the 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.

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 largest number of 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 units submit documents to the Fund's Department at the location of their location within 30 days from the date of creation (clause 5 of the registration procedure as insurers legal entities At the location of the separated divisions in the executive bodies of the FSS of Russia, approved by the decision of the FSS of Russia dated March 23, 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.

There are various classifications of activities:

1. According to the method of implementation:

- Practical activities(transformation of objects of nature and society). It includes material and production activities (transformation of nature) and socially converter (transformation of society);

- spiritual activityassociated with a change in the consciousness of people. It includes:

Cognitive activity (reflection of reality in art and scientific uniform, in myths and religious exercises);

Appreciable activity (the attitude of people to the phenomena of the surrounding world, the formation of their worldview);

Prognostic activities (planning and foresight of possible changes in reality).

2. By the nature of human activity:

Creative activity - production of material and spiritual values;

Destructive activities - negative impact in nature (environmental pollution) and society (war, invasion, etc.).

3. By creative role in social Development:

Reproductive activities - aimed at obtaining a known result of labor;

Productive activity - Production of new ideas, ways to achieve the goal.

4. Depending on the compliance with general cultural values \u200b\u200band social standards:

Legitimate and illegal;

Moral and immoral.

5. Depending on the novelty of goals, results, funds:

Monotonous, template, monotonous;

Innovative, inventive, creative.

6. Depending on public areas in which activities proceed

Economic (production, consumer, etc.);

Political (state, military, international, etc.);

Social;

Spiritual (scientific, educational, leisure and other)

7. According to the method of forming a person as a person:

- the game;

Communication.

Work- expedient social activities of a person aimed at converting the environment and achieving a socially useful result. A distinctive feature labor activity It is the originality of its motives. Labor is always aimed at achieving programmed results, pre-expected results. Labor, as appropriate activity, began with the manufacture of workers. The presence of workers and special training is a specific feature of human labor activities. Only people are able to act on environment With the help of specially created equipment. For success it is necessary to skill, skills, knowledge. In any work activity, its participants decide some certain task, plan your actions, anticipate the result.

The game- The primary type of human activity, an imaginary representation of reality in artificially modeled situations, the main motive is not as a result, but in the process itself. Games often have the nature of entertainment, pursue the purpose of receiving rest. Some forms gaming activities They acquire the character of rituals, training sessions, sports hobbies. The most significant feature of the game activity is its biscuitance:

On the one hand, the playing performs a real action;

On the other hand, the actions are conditional. The advanced form includes roles that take a role playing - this is a compliance with the (conditional) behavior standards in the gaming situation.

By doing any activity, a person is learn something, and, it means that we change yourself. purpose exercises- Acquisition of knowledge and methods of action necessary for successful interaction with the world.

In the process of collaboration, people communicate with each other, exchange practical experience and ways of activity, i.e. are situated in communication.

In modern domestic science exist different points view how activities and communication are associated:

1) these concepts identify;

2) activities and communication are opposed to each other;

3) Communication is considered along with activities as an independent, but equal phenomenon.

IN tutorials The first point of view is presented.

Communication- this is the process of interconnection and interaction of people and social groups, during which information is exchanged, experience, activities. In the world of communication, the interaction of the subject is not with the object, but by the subject.

Depending on the variety of subjects, the following types of communication are distinguished:

Communication between real entities (two people);

Communication of a real subject with an illusory partner (chatting with animals),

Communication of a real entity with an imaginary partner (internal dialogue);

Communication of imaginary partners (art characters).

All activities are interconnected between themselves and in everyday life they are difficult to separate apart from each other. So, in the process of work, a person can communicate with a partner, arranging the game in the form of a competition, studying new skills, and in this process to get fundamentally new knowledge about the world, knowing his laws. A number of scientists allocate as a type of activity along with difficulty, game, communication and knowledge(Teaching in this case is interpreted as private View knowledge).

Based on the OKVED data, information about the activities of the new company or IP is made to the Unified State Register of Legal Entities (EGRUL) or in a single state register. individual entrepreneurs (Jarip). Moreover, if you create an IP, they will only be specified in the application, then when creating Ltd., it is necessary to reflect them in the charter of the organization being created.

In addition, the tax authority sends information about the activities of the social insurance fund, in which the register of insurers is registered and the size of the insurance factor is established, that is, the contribution to the compulsory social insurance of workers from accidents at work and occupational diseases. At the same time, the company should annually confirm its tariff, otherwise its sizes will be installed automatically in maximum size. Despite the fact that in accordance with Russian legislation, the Company may carry out any activities that are not prohibited by law, including those not specified during registration (except for the types of activities subject to licensing), it is better to still reflect the real state of affairs in the documents. In addition, OKVED codes are required when making accounting to the Compulsory Medical Insurance Fund, in the Pension Fund, as well as in some banks to open a current account.

Structure OKVED

The code of groupings of economic activities consists of two-six digital signs, and its structure can be represented as follows:

XX. - class;
XX.x - subclass;
XX.Hh - group;
XX.Hhh.x - subgroup;
XX.Hhh.Hh - view.

OKVED itself consists of 17 sections corresponding to those classes of activities that the company can be carried out:

A. Agriculture, hunting and forestry;
B. Fisheries, fish farming;
C. Mining mining;
D. Processing production;
E. Production and distribution of electricity, gas and water;
F. Construction;
G. Wholesale I. retail; repair of motor vehicles, motorcycles, household products and personal items;
H. Hotels and restaurants;
I. Transport and Communication;
J. Financial activities;
K. Real estate operations, rental and provision of services;
L. Public administration and ensuring military security; social insurance;
M. Education;
N. Health and the provision of social services;
O. Provision of other utilities, social and personal services;
P. Household activities;
Q. The activities of extraterritorial organizations.

How to choose a type of activity on OKVED?

When choosing the code, you need to move from total to private. First, the field of activity is selected (for example, fishing, financial activities, etc.), then the section is determined. Then the search is carried out already in this section: subsection, class, subclass, group, subgroup, and finally, it is necessary to determine the specific type of economic activity of the necessary organization.

The first selected OKVED code is determining for the company and must comply with its main type of economic activity. There are almost no restrictions in the number of activities, you can enter at least the entire classifier. However, at least one code must still be specified in the documents. Usually companies are limited to five-six types of activities, it is not recommended to indicate more than twenty.

The current legislation requires a specify code consisting of at least three digits. In case of reluctance, it is accurate to indicate the type of economic activity (for example, if you want to provide a firm more freedom of activity within the framework of the selected partition), you can only specify the subclass of the section. But still it is desirable to choose economic codes containing at least four digits.

Choose needed species OKVED activities are not always easy. In case of difficulties, it is possible to refer to the Annex A Classifier, where it contains detailed description All activities, including species falling under the category of other activities.

Register OKVED

After the choice of OKVED codes, you need to contact the registration authority at the place of residence for submitting an application, which will contain selected codes. Registration of OKVED will be made together with the registration of the company. If you need to change or add the new kind activities should be added and new code OKVED. To do this, it is necessary to prepare an appropriate application and send it to the authority that has registered earlier. Invalid registered codes can be corrected. However, the corrections will inevitably entail the spent time and money (payment of the duty for the registration of changes in the charter or information to the EGRUL / EGRIP), so it is desirable to choose the right codes at once.

"The sample of codes in the classifier can become a very painful deal - comments chief Accountant CJSC "Asgard" Olga Antonovskaya. - So, instead of the crust before the crust, you can read a huge classifier, you can consult with entrepreneurs who are already working in selected areas. This will significantly reduce the search for the desired codes. However, such codes must be checked, you need to check several times that you have chosen personally. The fact is that the tax cannot independently make adjustments to the statement, therefore, if there is an error, it is considered as a message of incorrect information, which automatically entails the refusal of registration. The challenging of such failures in court is a long-term, extinguishing and ends usually not in favor of entrepreneurs. It should be very careful about choosing the OKVED code for activities requiring a license. It is extremely preferably to find it in the relevant authority, so as not to be a victim of refusal of license due to the wrong selected code. In general, if approaching the process consciously, it is easy to understand the OKVED. In the extreme case, you can charge these professionals: it is worth a service at all inexpensive, and spend time and nerves will not have to be completely. "

Acting this moment On the territory of the Russian Federation OKVED2 - entered into force on February 1, 2014. OKVED2 adopted by order Federal Agency on technical regulation and metrology of January 31, 2014 №14-art. When registering a legal entity or an individual entrepreneur independently determines the activities of the organization, according to the All-Russian classifier of the types of economic activity. According to the legislation of the Russian Federation, the organization is obliged to notify the registering authority of all changes in their activities. Current OKVED organizations are contained in registers EGRUL / EGRIP and also available on our portal. OKVED is one of the important elements when checking the counterparty. Activities should coincide with the real activities of the company. OKVED mismatch with organization activities, availability large number specified OKVED with absolutely different species Activities may be one of the factors of determining the company - "One-day".

On the portal is a voice-owned boss, you can find out for free new OKVED legal entities and individual entrepreneurs, get full data EGRUL / EGRIP.

The data on the portal is updated daily and synchronized with the NALOG.RU Service of the Federal Tax Service of the Russian Federation *.

You can search for free and check the OKVED on TIN / OGRN / OKPO / Company name.

To search for a search string:

We draw your attention: in connection with the entry into force of new OKVED2, since January 1, 2017, previous editions of the OKVED were canceled. The Federal Tax Service of the Russian Federation without the participation of legal entities and individual entrepreneurs ensured the introduction of relevant changes on the types of economic activity to the register and EGRIP. Thus, it is possible to alone in accordance with OKVED-2 OK 029-2014 (KDES Ed. 2) Information on the types of economic activity of Yul and IP, enrolled in EGRULA and EGRIP until July 11, 2016, is not required.

OKVED2.
Approved and put into effect by order of Rosstandart dated January 31, 2014 No. The OKVED code consists of two-six digital signs, and structured as follows:
. Xx - class;
. XX.x - subclass;
. XX.Hh - group;
. XX.Hhh.x - subgroup;
. XX.Hhh.Hh - view.

OKVED decoding can be obtained on the website of the FTS RF.

We wish you fruitful, comfortable work On the portal, using the search for OKVED2 legal entities and IP!
Your fightingbusiness.rf.

* EGRUL / EGRIP data are open and are provided on the basis of paragraph 1 of Article 6 of the Federal Law of 08.08.2001 No. 129-FZ "On state registration legal entities and individual entrepreneurs ": Information and documents contained in state registers are open and publicly available, with the exception of information, access to which is limited, namely, information about the identity of an individual.