OKVED finishing works of premises. What OKVED codes for construction and finishing work fall under a patent. Conditions for the use of special

43.31 Manufacture of plastering

43.32 Joiner's work and carpentry

43.32.1 Installation of doors (except automatic and rotating), windows, door and window frames from wood or other materials

43.32.2 Installation of internal stairs, built-in cabinets, built-in kitchen equipment

43.32.3 Production of works on the interior of buildings (including ceilings, sliding and removable partitions, etc.)

43.33 Works on the installation of flooring and wall cladding

43.34 Production of painting and glazing works

43.34.1 Production of painting works

43.34.2 Glass work production

43.39 Manufacture of other finishing and final work

Codes match the new OKVED 2 editorial

Files

Explanations and clarifications

Make repairs and build a new structure - from the point of view of operations, it is almost the same thing, as it is necessary to produce the same types of work as during construction and primary finish. Therefore, a businessman intending to repairs the repair of apartments and their finishing, should choose the construction of the OKVED as a type of activity.

Repairs are usually produced for property owner, and all actions to ensure it is made directly at the place of repair. However, when installing windows, doors, stretch ceilings, etc. These structures are first manufactured in special workshops, and then assemble them.

The following services can be assigned to this type of activity, both individually and in any complex:

1. Installation work:

• repair and maintenance of the electrical system (wiring, switches, sockets, computer cables, cable television, satellite antennas, fire alarm, electric heated floor, etc.;
• sanitary work - repair and replacement of elements of water supply, sewage and heating, installation of equipment in the bathroom, kitchen and toilet;
• installation and maintenance of noise insulation systems, air purification.

2. Finishing:

• plastering;
• working with a tree (installation of doors and windows from wood, installation of furniture, installation and repair of stairs, upholstery with wooden clapboard, installation and repair of stationary and sliding partitions, etc.);
• arrangement of walls and gender (pouring concrete, laying of tiles, parquet, linoleum, laminate, carpet and other coatings, wall cladding tiles, wicker);
• painting works (painting of walls, ceilings, as well as outdoor painting);
• work with glass (installation of mirrors, glass partitions, etc., except window glazing).

3. Finishing work:

• cleaning after repair.

NOTE! Planning changes in the appearance of the interior - the work of the designer - is not included in this group of services.

OKVED (all-Russian classifier of types of economic activity) is applied under state registration of individual entrepreneurs (IP) and legal entities.

In 2015, the OKVED OK 029-2001 (KDES is ed. 1) with decoding codes is used. He was adopted by the Resolution of the State Standard of Russia of November 6 November 2001 No. 454-Art. From January 1, 2016, OKVED 2 enters into force (version OK 029-2014 (KDES Ed. 2), approved by order of Rosstandard dated January 31, 2014 No. 14-art.

Structure OKVED

The directory consists of 17 sections designated by Latin letters (A-Q) and 16 subsections (CA, SV, DA-DN). They are divided into smaller classes, subclasses, groups, subgroups and species presented in the form of two-six Arab numbers separated by points.

The code of grouping types of economic activity has the following structure:

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

Choice of OKVED codes

When registering a new organization, the issue of selection of economic activities arises. It is important to know that they are all selected strictly according to OKVED codes.

To find the desired code, you must first decide on the area of \u200b\u200bthe organization's activities (for example, textile production), then find the necessary section or subsection (for example, DB). Further to delve into the class, subclass, group, subgroup, and the form until the specific type of economic activity is defined.

• The selection of the code does not depend on the ownership of the organization: they are identical to IP, LLC, CJSC.
• The selected code should consist of no less than 4 digits, i.e. Be the name of the group (xx.xxx), subgroups (xx.xx.x) or species (xx.xx.xx).
• In the constituent documents, you can specify an unlimited number of codes (preferably not more than 20 pieces).
• When registering, one main code (related to the organization's profile) and additional (non-core lessons or activities in the near future) are indicated.
• When choosing species of economic activity, it should be remembered that some of them require licensing.
• At any time, you can make changes to the list of codes (add or exclude).

Instruction

To facilitate the selection of the type of economic activity, a search for name or by code is organized. Also implemented the possibility of adding the positions of interest to those saved to further browse or output to print codes with decoding.

Who can apply a patent tax system, which types of construction and finishing activities are issued a patent in detail in the article.

Question:What OKVED codes for construction and finishing work fall under a patent?

Answer: In this situation, you are entitled to apply a patent. A list of activities for which a patent can be applied is in full material to answer your question.

Who can apply the tax patent system

Conditions for the use of special

Only entrepreneurs can apply the tax patent system and only while complying with the following conditions:

• the type of activity to which the entrepreneur is engaged in (plans to engage after the purchase of a patent), specified in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. In this case, the entrepreneur has the right to apply this special in the provision of services (performance of work) both for the public and for organizations (a letter of the Federal Tax Service of Russia dated June 10, 2014 No. GD-4-3 / 11215). In addition, the subjects of the Russian Federation have the right to expand this list, adding its other household services from OKVED 2 and OKPD 2 lists approved (sub. 2, 8 Art. 346.43 of the Tax Code of the Russian Federation). However, it is possible to apply a patent taxation system in the provision of such services (expanded) only in relation to those provided only to the population (letters of the Ministry of Finance of Russia dated September 2, 2014 No. 03-11-12 / 43824 and dated December 28, 2012 No. 03 11-11 / 398);
• the entrepreneur is working independently or with the involvement of hired personnel (including in civil-law agreements), the average number of which does not exceed 15 people in all types of activities. Middle Number Define for the period to which a patent is issued. If you combine PSN with UTII, take into account only employees who are engaged in activities on PSNs (paragraph 17 of the review sent by letter of the Federal Tax Service of Russia dated July 7, 2016 No. SA-4-7 / 12211, determination of the Supreme Court of the Russian Federation of June 1 2016 No. 306-kg16-4814). Note that before the release of this letter, the controllers had another position. In other cases, combine all its mercenaries - for such cases, the position of the department has not yet changed (the letter of the Ministry of Finance of Russia dated July 21, 2015 No. 03-11-09 / 41869, brought to the attention of tax inspects with a letter of the Federal Tax Service of Russia of August 3, 2015 No. EM-4-3 / 13578);
• the activity is not carried out under the contract of a simple partnership (agreement on joint activities) or the contract of trust management of property.

The following conditions must be performed during the entire term of the patent.

Such a conclusion follows from the provisions of paragraphs, and Article 346.43 of the Tax Code of the Russian Federation.

Apply the patent system, an entrepreneur may regardless of its tax status, that is, being both a resident and a non-resident (a letter of the Ministry of Finance of Russia of November 25, 2013 No. 03-11-12 / 50675).

What types of activity is a patent

The list of activities on which the patent can be obtained is established by paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. At the same time, the subjects of the Russian Federation have the right to expand this list towards other household services specified in OKVED 2 and OKPD 2. Codes of activities and services codes related to domestic are listed in the lists approved by the Government of the Russian Federation of November 24, 2016 No. 2496-P (sub. 2 of paragraph 8 of Art. 346.43 of the Tax Code of the Russian Federation). CHOOSE A complete list of services that fall under PSNs in your subject can be in the Regional Law. A selection of such laws is in the table.

If an entrepreneur plans to simultaneously engage in several of the listed activities, he must receive patents for each of them.

Letter of the Ministry of Finance of Russia dated 04.26.2017 No. 03-11-12 / 25070

[Application of a patent system of taxation in the provision of services for the repair of housing and the production of installation, electrical, sanitary and welding works]

The Department of Tax and Customs Policy reviewed the appeal on the application of the patent taxation system and reports the following.
In accordance with subparagraphs 12 and 13 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the patent taxation system may be applied by individual entrepreneurs who carry out entrepreneurship in the provision of services for the repair of housing and other buildings and for the production of installation, electrical installation, sanitary Technical and welding works.
At the same time, the application of the Patent Taxation System regarding these types of entrepreneurial activities is not addressed on whether the Customer is under a contract for the provision of data services to a legal or individual.
According to subparagraph 2 of paragraph 8 of Article 346.43 of the Code, the subjects of the Russian Federation have the right to establish an additional list of types of entrepreneurial activities related to household services and not specified in paragraph 2 of this article for which the Patent Taxation System is applied. Code of activities in accordance with the All-Russian Classifier of Economic Activities (hereinafter - OKVED2) and services codes in accordance with the All-Russian Classifier of Products on Economic Activities Related to Household Services are determined by the Government of the Russian Federation. These codes are approved by the Order of the Government of the Russian Federation of November 24, 2016 No. 2496-P (hereinafter referred to as the order).
At the specified disposal, this type of activity as the production of roofing works is defined under the code 43.91 of OKVED2.
In this regard, individual entrepreneurs in relation to such a type of activity as the production of roofing works, has the right to apply the tax patent system.
At the same time, we inform you that this letter of the Department does not contain legal norms, does not specify regulatory prescriptions and is not a regulatory legal act. Written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees are of information and explanatory nature and do not impede taxpayers to be guided by the norms of the legislation of the Russian Federation on taxes and fees in understanding, differing from the interpretation set out in this letter.

Order of the Government of the Russian Federation of November 24, 2016 No. 2496-R

[Approval of types of economic activities (OKVED2) and service codes (OKPD2) related to domestic services in order to apply the Tax Code of the Russian Federation]

Annex 1. List of activities of activities in accordance with the All-Russian Classifier for Economic Activities Related to Household Services 1

01.61; 10.11.4; 10.13.2; 10.31; 10.41; 10.61.2; 10.61.3; 13.10.9; 13.30.3; 13.92.2; 13.99.4; 14.11.2; 4.12.2; 14.13.3; 14.14.4; 14.19.5; 14.20.2; 14.31.2; 14.39.2; 15.20.5; 16.24; 16.29.3; 18.14; 23.70.2; 25.50.1; 25.61; 25.62; 25.99.3; 31.02.2; 31.09.2; 32.12.6; 32.13.2; 32.99; 33.12; 33.13; 33.15; 33.19; 38.32; 41.10; 41.20; 42.21; 43.21; 43.22; 43.29; 43.31; 43.32; 43.32.1; 43.32.2; 43.32.3; 43.33; 43.34; 43.34.1; 43.34.2; 43.39; 43.91; 43.99; 45.20; 45.20.1; 45.20.2; 45.20.3; 45.20.4; 45.40.5; 47.78.22; 58.19; 74.10; 74.20; 74.30; 77.11; 77.12; 77.21; 77.22; 77.29; 77.29.1; 77.29.2; 77.29.3; 77.29.9; 77.31; 77.33; 77.33.1; 77.33.2; 81.21.1; 81.22; 81.29.1; 81.29.2; 81.29.9; 81.30; 82.19; 88.10; 88.91; 93.29.3; 93.29.9; 95.11; 95.12; 95.21; 95.22; 95.22.1; 95.22.2; 95.23; 95.24; 95.24.1; 95.24.2; 95.25; 95.25.1; 95.25.2; 95.29; 95.29.1; 95.29.11; 95.29.12; 95.29.13; 95.29.2; 95.29.3; 95.29.4; 95.29.41; 95.29.42; 95.29.43; 95.29.5; 95.29.6; 95.29.7; 95.29.9; 96.01; 96.02; 96.02.1; 96.02.2; 96.03; 96.04; 96.09.

OK 029-2014 (KDES Ed. 2) All-Russian Classifier for Economic Activities (OKVED 2).

Sections D (class 35) - U (class 99) (part 2)

43 Works Construction Specialized1

Alexander Sorokin answers,

deputy Head of the Department of Operational Control of the Federal Tax Service of Russia

"CCP must be applied only in cases where the seller provides the buyer, including its employees, a deferment or installments on the payment of their goods, works, services. It is these cases that, in the opinion of the FTS, belong to the provision and repayment of the loan to pay for goods, works, services. If the organization issues a cash loan, receives a return of such a loan or he also receives and returns a loan, the cashier does not apply. When it is necessary to punch a check, see