Today, an extremely popular line of business is the wholesale and retail trade of food. Food, drinks and tobacco products have been and will be in demand among people, so finding your niche in this area is quite possible, despite the competition. Especially often, entrepreneurs prefer to open retail trade, selling goods directly to end consumers. However, in order to open your own store, you must register with the tax service. A mandatory attribute for this is the OKVED code - a specialized number of the type of activity that allows you to quickly identify it. Today we’ll talk about which OKVED codes are used for such an area as food retail.

Specialty stores

Food sales points can be divided into two groups:

1. Specialized.
2. Non-specialized.

We'll talk about the latter later; first, let's look at what codes are needed to sell products at adapted points. The first point that should be mentioned is the sale of crop products. There are two codes to note here:

• 47.21.1 – sale of fresh vegetables, fruits, roots and tubers;
• 47.21.2 – sale of canned products.

Almost any grocery store sells meat, fish and other livestock products consumed as food. Several codes are used for these industries. In particular:

• 22.1 – retail sale of animal meat and poultry;
• 22.2 – sale of products made from animal meat and poultry;
• 22.3 – sale of canned food made from animal and poultry meat;
• 23.1 – retail sale of fresh fish and seafood;
• 23.2 – retail sale of fish, crustaceans and other products in canned form.

It’s certainly impossible to imagine a specialized grocery store without such a product as bread. It is the most popular among all categories of the population, so it can be found at any food retail outlet. This should include the following subclasses and types of activities provided for by the classifier:

• 47.24.1 – sale of bread and other goods classified as bakery;
• 47.24.21 – sale of confectionery products classified as flour products;
• 47.24.22 – trade in confectionery products, including chocolate;
• 47.24.3 – sale of frozen desserts, as well as ice cream.

03May

Hello! In this article you will find new OKVED 2 codes and we will tell you how to choose the right codes for your activities.

Today you will learn:

• List of current OKVED-2;
• How does OKVED depend on;
• What difficulties may arise as a result of choosing one or another code.

New OKVED-2 codes for 2019

Download OKVED 2 in different formats:

• Download

• Download

The differences between the new and old OKVED are significant. Therefore, to register a business, use only new codes!

For what purposes are OKVED codes required?

The area that you ultimately choose will be directly related to OKVED codes. The latter represent a generally accepted classification of activities and individual entrepreneurs.

OKVED performs the following functions:

• Separation of types of permitted activities;
• Encoding the names of the sphere (this is necessary for convenience: you don’t need to write/type long sentences every time, you can use a set of numbers);
• Specifics of the components of each area (you can choose the main area - trade, and sell shoes or, for example, hats).

Having studied the classifier, you can determine:

• In what form does the company exist (individual entrepreneur, etc.);
• Type of property;
• The structure of economic entities (in terms of subordination to higher departments).

At the same time, OKVED does not make it possible to find out whether this company is commercial or not, whether it is engaged in domestic or foreign trade. The entire database of available codes is contained in the edition of the classifier called OKVED-2. Sometimes it is also called OKVED-2014 or OK 029-2014.

These names are valid from January 1, 2017. The document will answer the frequent question: “How to find out OKVED for individual entrepreneurs,” because it contains all the information on encodings.

Where can you find OKVED

OKVED codes can be seen quite often in everyday life.

They are found in:

• Various regulations;
• Register of all legal entities and individual entrepreneurs (a database of existing companies in the country is maintained here);
• Documents of international format;
• Constituent documents of the company;
• Documents accompanying the activities of the company (if OKVED is required for the company register database, it is also necessary when changing or deleting codes associated with a change of activity).

What is OKVED

The code consists of a sequence of 6 digits, each subsequent one specifies the previous one. Numbers in the OKVED classifier are separated by dots.

The code structure can be represented as follows:

• XX – class or section (the broadest concept, including all other types of activities);
• ХХ.Х – subcategory of a class or subclass (a narrower concept);
• XX.XX – group of type of activity;
• XX.XX.X – subgroup;
• XX.XX.XX – type (the narrowest value in the code, which designates one specific type of permitted activity).

In total, there are 21 sections and 99 clarifying classes and types with a detailed description of the type of economic activity. In the tax office it is enough to indicate only the first four digits, that is, XX.XX. This will be sufficient for the normal functioning of the company. In other words, you will be able to work in narrower areas of the selected section.

If you choose the narrowest type (the sixth digit of the classifier), then in the future you may encounter trips to the tax office to make changes to the register. After all, the business is growing, and at some point you will want to expand its boundaries.

The tax application contains a form for adding OKVED. An individual entrepreneur can indicate 57 codes on one sheet. If the versatility of your business requires more classes, you have the right to take an additional form and indicate the missing types on it.

The most common OKVED-2 codes among individual entrepreneurs

An individual entrepreneur has the right to choose types of OKVED for his individual entrepreneur from a wide list.

Most individual entrepreneurs are registered in the following industries:

• Providing consultations (for example, providing services in the field of commerce - OKVED 70.22);
• Internet designer services (code 62.01 gives the right to develop the site infrastructure);
• Translation of texts (code 74.30 will allow you to do both written and oral translation);
• Advertising (using OKVED 73.11 you can develop an advertising agency);
• (class 68.20.1 is required for those who rent out their own apartment);
• Real estate services (coding 68.31 is intended for real estate agencies);
• Programming (OKVED 62.02.1 is used by computer system designers);
• Computer repair (class 95.11 is associated with the repair of computers, ATMs, and automatic machines);
• (OKVED 2 with coding 63.11 allows you to provide services for posting information);
• (class 52.63 allows trade outside a store);
• (OKVED 51.61.2 opens up opportunities for trading via the Internet);
• Astrology (code 96.09).

Basic OKVED and their classes

When choosing codes, it is important to decide on the main and additional ones. The choice of the main OKVED determines all future activities of your company. If you indicate a section that does not actually correspond to the direction of the enterprise, then inspections from the tax office and the imposition of large fines are possible.

The choice of the main section largely determines the system of insurance premiums, and must also correspond to the applicable taxation system. You can indicate only the main section in registration documents without specifying classes. However, this may cause difficulties in the future.

If you want to expand the boundaries of your business and engage in additional activities, this will need to be previously agreed with the tax service. You will need to submit an application to supplement the existing codes.

Taxation and OKVED

Preferential tax regimes (, or) have restrictions on the type of economic activity. This means that not every type of business line is suitable for all types of taxation.

By choosing a section of codes that is not comparable to your activity, you are risking your own business, since there will be no tax breaks in your favor.

In this case, you will have to either change the current tax system, or abandon your chosen activity and take up another one. For example, the simplified tax system does not allow opening an insurance company, mining or producing excisable goods.

Using the Unified Agricultural Tax, you cannot engage in activities not related to agriculture and fishing. The list of directions for the patent system and the simplified one is very limited.

Allows you to engage in all types of activities. True, contributions to the budget in this case will be the largest.

For example, a patent (PSN) allows you to choose one of the following types of activities included in OKVED 2:

• Installation of windows and others.

The simplified tax system gives the right to operate:

OKVED codes for UTII include the following areas:

• Activities of a plumber;
• Transport services;
• Commission shop;
• OKVED for retail trade in products.

Insurance premiums and OKVED

The choice of one or another section of OKVED affects the amount of contributions to insurance funds. The quantity itself is not taken into account when calculating the contribution amount. But the view is important.

There are certain degrees of risks that the insurance fund uses in relation to a particular type of activity. The higher the risk, the more you have to pay. That is, if the chosen line of business may bring some danger to your employees, then the fund determines the contribution amount in accordance with the likelihood of accidents occurring.

A total of 32 sections of economic activity have been developed by type of risk for employees. The higher the level of possible injury, the higher the premium payment rate. The minimum tariff you can pay is 0.2%, and the maximum is 8.5%.

You need to report to the insurance fund about the activities that you carried out in the previous year. This information must be provided no later than April 15.

This process involves choosing a tariff and setting the amount of contributions. This rule applies only to legal entities. The individual entrepreneur needs to confirm the codes only if the main section is changed.

If you do not submit the information on time, the tax office will do it for you. It will indicate the maximum tariff that is possible for your OKVED. If you have a large number of code sections registered in the register of individual entrepreneurs, then in this case this may not affect the tariff for the better.

Features of some types of activities

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you indicate the provision of services by a security company as an additional class, you must have a license for this type of activity. Otherwise, you have no right to engage in it.

Since a license costs money and will cause additional hassle, it makes no sense to indicate the licensed type in OKVED. This, of course, only applies to those entrepreneurs who do not intend to engage in security, but would like to indicate it as an additional direction, just in case.

There are also types of activities that will require additional information from you.

The OKVED 2 classifier contains the following areas that you do not have the right to open if you have a criminal record:

• Companies related to;
• Departments for social protection of citizens;
• Sports sections for children;
• Agencies that somehow affect the participation of minors.

To engage in the above activities, you will need to provide a certificate of no criminal record. This is why it is so important to choose the right OKVED codes.

How to choose a code

To choose the most suitable OKVED options for your activities when registering an individual entrepreneur, adhere to the principles:

• First, decide on the direction of the business that will generate the main income (this is the main code or section, it must be indicated);
• Next, decide on those types of activities that you will rarely deal with (if the income from them is minimal, then you can not take such OKVED into account);
• For yourself, choose those codes that are a priority for your business. It is not necessary to indicate OKVED for courier services if your main income is , and in rare cases you provide goods delivery services.

When taking major and minor codes into account, consider the following:

• Select from the sections presented the one that matches the description of your activity;
• In the section, read the list of subsections corresponding to it and select the necessary ones;
• When filling out an application for opening an individual entrepreneur and changing the type of activity, it is not allowed to indicate codes with two or three digits. You should choose the most detailed OKVED. Only the first 4 digits are allowed;
• You are not limited in the choice of encodings. You can indicate at least everything from the list. But you need to choose one main one. Income from it must be at least 60% of the company's revenue.

How to change OKVED

If you decide to change the type of activity or add a new one to your business, then first go to the tax office. Here you will need to submit an application to change the list of codes in the registry. This must be done within three days, otherwise you will be fined.

The process of changing the OKVED code looks like this:

• At the tax office, fill out an application and indicate the types of activities (this can be done at home by downloading the application form for adding a code from the inspection website);
• On the form you must indicate those OKVED documents that you will no longer use and those that will become new to you (in some regions this application must first be notarized);
• If you submit your application in person, you will be given a certificate of final registration of codes within 5 working days;
• If a representative prepared the form for you, the tax authority will send a letter to your address within 10 days;
• Initially, when submitting documents using postal services, you need to have them certified by a notary;
• Once you have received an extract from the register, your new activity is legally binding.

Changes to OKVED for a company must be made once a year. This is usually done in the first month. For this process, this process is more difficult than for individual entrepreneurs.

The society needs to add new codes if they were not indicated in. At the same time, adding a new OKVED code entails changes in the Charter, which also need to be recorded in the tax office. For LLCs, when introducing new classes of activity, a state fee is provided.

To change OKVED, be sure to follow the following information:

• You can only specify one main code. If you want to indicate them in larger quantities, then the law does not prohibit this;
• Don't write code just for the sake of thinking that you might end up doing it sometime in the future. This affects tax deductions, insurance premiums, and may require a license or additional certificates;
• If you have chosen a preferential tax system, find out whether you can choose one or another code. The discrepancy between the OKVED section and the tax system will not allow you to pursue your chosen field;
• Do not forget to report the changes made to the insurance fund if your business has hired employees.

What is the fine for?

If you have not made changes to sections, the following consequences may occur:

• The tax authority has the right to refuse your VAT refund;
• If you violate the deadline for making changes (more than three days), you can earn a fine of up to 5,000 rubles.

If you have several areas of activity indicated in OKVED, and you do not report on all of them in your declaration, the tax service will have a very logical question related to the lack of reporting on other areas.

Therefore, do not abuse the number of codes in the registry. A fine of 5,000 rubles will also apply if your type of activity does not comply with the chosen taxation system.

Difficulties with OKVED

It also happens that an entrepreneur cannot find his line of activity among the types of OKVED. This means that you want to indicate the narrow specialization of your business.

This is not necessary. You can choose any class, including several types, which will not contradict your type of activity, and if your business expands, you will already have existing codes.

The legislation does not directly prohibit engaging in areas that are not confirmed in the register of your company.

But the absence of OKVED can cause problems when:

• Desire to engage in an activity that requires a license. In this case, you will definitely need to add a new class;
• Transition to another tax regime. It should be taken into account that the new tax payment system may not allow you to engage in the chosen area;
• Expanding business outside the country. Then you urgently need to make changes to the registry;
• Lending. The bank will not issue if the required types of OKVED are not available.

Controversial issues in tax

Tax representatives often do not recognize the right of the enterprise to apply. They also strive to increase the tax base by any means.

The result of their efforts may be a refusal to take into account the costs of a transaction in which a counterparty with an unregistered OKVED participated. In other words, the tax office will recognize the agreement with him as insignificant and will not count your expenses as such.

This is due to accounting for income tax and. In such cases, you can go to court. In most such situations, the decision is made in favor of the entrepreneur. But for your own peace of mind and to avoid unpleasant consequences, we recommend that you check with your business partner about the availability of OKVED.

If an entrepreneur has received income using a code not specified in the register and is on the simplified tax system, he may also face difficulties. In this case, the tax office will require you to pay not 6% of the profit, as required under the simplified tax system, but the entire 13%, as an individual is required to pay for income.

Retail trade is often the choice of entrepreneurs. It requires licensing in some of its manifestations, and also enjoys the greatest popularity among types of entrepreneurial activity. It is worth noting that this category of activity requires an OKVED code to be indicated when registering a business, like all others. In this case, the code OKVED 47 , requires some detail on the type of retail trade. Which will be carried out by this entrepreneur.

What is included in retail trade?

The retail trade process is carried out on the basis of establishing legal relations between the consumer and the seller. The retailer purchases goods to satisfy the demand of buyers of the niche it occupies and provides this product from the manufacturer and wholesalers directly to the buyer.

The development of technology, as well as life in general, provokes not only the emergence of large shopping centers filled with a variety of shops and supermarkets, which, as we are accustomed to believe, are a direct example of retail trade. It can be carried out by delivery or distribution. Providing an assortment to the attention of the buyer has become possible through the Internet, and in order to get the necessary goods, the buyer no longer has to leave home, but all these are examples of the retail trading process.

Thrift stores, second-hand stores and other retail outlets where goods can be purchased at prices lower than market prices are also in wide demand. The sale of goods there also occurs at retail, which indicates that this trading process belongs to the retail one.

What does OKVED 47 include?

In addition to the category of goods provided to customers, the classifier also identifies the places where the trading process takes place. It is taking these nuances into account that you should choose a code to indicate in registration documents:

• 1 is the code used for registration and retail trade through a non-specialized store
• 2 – this code will be used by entrepreneurs who sell food products, drinks, and tobacco products in a specialized store
• 3, code used when there is a retail sale of motor fuel using a specialized outlet
• 4 – a code that is used to designate activities in the field of retail sales of communication equipment, as well as information equipment, using a store of special specialization
• 5 – this code indicates the sale of “other” household goods through a specialized retail facility
• Cultural and social goods can be sold through a specialized store, indicating code 47.6
• 7, code used for other goods sold through a specialty store
• 8 – this code will be indicated by an entrepreneur who is planning to sell his product on the market.
• 9 is an implied code for trade that is not included in the list of sales through a store, tent, or market place.

So, OKVED 47, includes a fairly large volume to establish the specifics of the retail trade carried out by the business entity.

• the physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, for example engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of section C "Manufacturing", regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic processing or treatment of waste, which is classified in section E (water supply; sewerage, organization of waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in 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. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Processing implies the following types of activities involved in production and defined in this classifier:

• processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20
• Pasteurization of milk and bottling, see 10.51
• leather dressing, see 15.11
• sawing and planing of wood; wood impregnation, see 16.10
• printing and related activities, see 18.1
• tire retreading, see 22.11
• manufacture of ready-to-use concrete mixtures, see 23.63
• electroplating, metallization and heat treatment of metal, see 25.61
• mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:

• logging activities classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars)
• beneficiation of ores and other minerals classified in section B (MINERAL MINING)
• construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION)
• activities of breaking down large quantities of goods into smaller groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals
• solid waste sorting
• mixing paints according to customer's order
• metal cutting according to customer's order
• explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

OKVED codes for retail trade in non-food products were subject to some amendments in 2019.

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At the same time, it is necessary to understand that if the wrong code is specified, entrepreneurs face a fine. In 2019, final amendments were made to the OKVED code.

Thanks to this, editions 1 and 1.1 were canceled this year, and the version of the second edition is completely different from the one that was in force in the previous year, which automatically entails difficulties when preparing documentation for domestic entrepreneurs.

The all-Russian classifier of types of economic activity is rightfully considered an integral part of every company or private entrepreneur.

Using the classifier, you can easily divide organizations in strict accordance with their chosen area of ​​commercial activity.

Basic moments

It is in it that the basic principles of application of the All-Russian OKVED classifier and the requirements for indicating it before starting commercial activities for organizations of any form of ownership are reflected.

It is necessary to refer to it when choosing the most suitable code for designating the field of work.

OKVED code for retail trade of non-food products in 2019

The table indicates the section, as well as the group code, which directly relates to retail trade and subgroups in key areas of activity in the current year.

Key areas that are in particular demand were introduced on the basis of static information directly related to the areas of labor activity of firms in Russia in 2019.

A detailed list of subgroups with codes reflects about 100 categories. Additionally, the official portal provides users with a table with retail sales with a transcript.

Specialized retail trade in non-food products of OKVED is included in section G with other product groups.

Let's take a closer look in the table:

It is necessary to pay attention to the fact that OKVED for retail trade in non-specialized stores of the current year.

Video: what is OKVED and how to choose it

In other words, OKVED for additional activities is in greatest demand in 2019 among stores that focus on selling:

• building materials;
• household chemicals;
• other components not related to food.

In simple words, OKVED codes for wholesale and retail trade of non-food products are popular.

In conclusion, it can be noted that the OKVED code is a key value that must be indicated in order to conduct legal wholesale and retail trade.

If the wrong code from the All-Russian Classifier is indicated, the entrepreneur faces a fine in accordance with Russian legislation.

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