This section includes:

Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of what machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping of plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, clean-up activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered production process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually it's completely new products. However, the definition of what constitutes a new product can be somewhat subjective.

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

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

They include:

• - 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 determining production (see below "recycling")
• - processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board the fishing vessel, see 10.20
• - milk pasteurization and bottling, see 10.51
• - dressing of leather, see 15.11
• - sawing and planing of wood; wood impregnation, see 16.10;
• - printing and related activities, see 18.1
• - retreading of tyres, see 22.11
• - production of ready-to-use concrete mixtures, see 23.63;
• - electroplating, plating and heat treatment of metal, see 25.61
• - mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10
• - logging, classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
• - modification of agricultural products classified in section A;
• - preparation of foodstuffs for immediate consumption on the premises, classified in group 56 (activities of establishments Catering and bars)
• - beneficiation of ores and other minerals classified in Section B (MINING);
• - construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);
• - the activity of breaking down large quantities of goods into small groups and the secondary marketing of smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;
• - sorting of solid waste;
• - mixing of paints according to the client's order;
• - cutting of metals according to the client's order;
• - explanations of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

About the new OKVED 2 in 2017, the purposes of its use and the structure of species codes economic activity we talked about in our consultation. We will tell about the table of correspondence between OKVED and OKVED2 in this material.

The ratio of OKVED 1 and OKVED 2

Comparison of OKVED and OKVED2 allows us to conclude that there have been significant changes in the new classifier. Not only have many grouping codes changed, but the names of classes, subclasses, groups, subgroups and types of economic activity have also changed.

The correspondence of OKVED and OKVED2 codes can be demonstrated by presenting a comparison table of OKVED and OKVED2 in the context of some classes of economic activity, i.e. the first two characters of the OKVED code:

OKVED and OKVED 2: correspondence table

More detailed comparison OKVED 1 and OKVED 2 can be produced on the basis of special transitional keys developed by the Ministry of Economic Development of the Russian Federation and posted on the official website of the ministry in the section " All-Russian classifiers assigned to the Ministry of Economic Development of Russia".

These transitional keys are a table in which each OKVED 1 code is compared with the code in the new OKVED 2 classifier.

You can see that according to OKVED 2, the correspondence to OKVED 1 is not always 1: 1, that is, sometimes the code according to the old classifier corresponds to several codes in the new OKVED 2. For example, the following classes correspond to the provision of other types of services (code 74 according to OKVED 1) types of economic activity according to OKVED 2:

• 69 "Activities in the field of law and accounting»;
• 70 “Activities of head offices; management consulting”;
• 71 “Activities in the field of architecture and engineering design; technical testing, research and analysis”;
• 73 "Advertising activities and market research".

When using the OKVED and OKVED2 correspondence table, the transition from old codes to new ones does not present any particular difficulties. Moreover, such a transition according to the OKVED codes contained in the Unified State Register of Legal Entities and the EGRIP, the tax department made automatically and independently, without the involvement of taxpayers.

If you want to check the correctness of the transfer to the new OKVED 2, and if necessary, establish a correspondence between OKVED1 and OKVED2, you can refer to the OKVED 1 to OKVED 2 converter, which will be given below.

The table of correspondence between OKVED and OKVED2 codes in Excel format was developed by the Ministry of Economic Development and is the same transitional keys mentioned above.

In the table for the transition of OKVED to OKVED2, the codes and the name of the grouping according to OKVED1 are presented on the left side, and the corresponding codes and the name according to OKVED2 are presented on the right side.

You can download the comparison table of OKVED and OKVED2 in Excel format.

• 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 determining production (see "recycling" below)

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

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of what machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping of plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution elimination activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - the boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of what constitutes a new product can be somewhat subjective.

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

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

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

• logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• preparation of foodstuffs for immediate consumption on the premises, classified in group 56 (activities of catering establishments and bars)
• beneficiation of ores and other minerals classified in Section B (MINING)
• construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION)
• breaking down large lots of goods into smaller groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals
• solid waste sorting
• mixing colors according to customer's order
• cutting of metals according to the customer's order
• explanations of various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

This service allows you to transfer types of economic activity from the old version of OKVED OK 029-2001 (version 1) to the codes of the new version of OKVED OK 029-2014 (version 2). Code matching can be done in both directions. The program is provided absolutely free of charge.

When the changes happened

The new edition of OKVED2 OK 029-2014 came into effect on July 11, 2016. From this moment on, it is impossible to use the old OKVED classifier.

Why is it necessary to know the new OKVED?

New OKVED codes must be indicated in all documents that will be submitted by individual entrepreneurs and LLCs to the tax authorities, as well as off-budget funds in 2019. For example, this applies to filling out all declarations and other reports generated for 2018 and 2019.

What to do if several new ones are compared according to the old OKVED?

This is not too important, but it is still better to choose the type of economic activity that most closely matches your business.

Do individual entrepreneurs and LLCs need to make changes to their documents on their own?

The tax authorities have automatically translated OKVED codes to all entrepreneurs and organizations, so no independent actions are required.

If you need to pick up codes, then you can use the convenient new OKVED 2 classifier with decoding and search.

OKVED- this all-Russian classifier types of economic activity, in which each of these types is assigned a specific digital code. For example, "Taxi Activity" has the code 49.32. OKVED codes are indicated in the application for registration of an individual entrepreneur or LLC, so you need to know how to choose the right code for your intended activity.

From 07/11/16, only the classifier OK 029-2014 () is used to register individual entrepreneurs and LLCs. Indication of codes according to the OKVED 1 classifier will lead to a refusal to register!

OKVED codes with decoding

OKVED is a complex list that groups codes of types of economic activity by section, class, subclass, group, subgroup and type. Take for example the OKVED code 47.78.61:

In an application for state registration enter OKVED codes consisting of at least 4 digits, i.e. at the group level. In our example, it was possible to limit ourselves to indicating the code 47.78, which allows retailing not only fuel, but also souvenirs, glasses, cameras and other specialized assortment included in this group. If you enter the 6-digit code 47.78.61, then you will be able to sell only fuel, and you will need to report a new assortment direction to tax office.

You do not need to understand this hierarchy in such detail; you can select OKVED codes through ours or go to the page by type of business.

The main activity according to OKVED

When registering an individual entrepreneur or LLC, you can indicate not only those codes for which you plan to work right away, but also codes for types of activities for the future. Suppose now you are opening a store, but you would like to do transportation in the future, so you can immediately enter the codes in the registration application retail and transportation. One of the OKVED codes by which you intend to receive maximum income, select as primary.

The main activity is of great importance for the calculation of insurance premiums to the Social Insurance Fund for your employees. The more dangerous or traumatic the type of activity, the higher the rate of insurance premiums.

The number of codes that you can enter in sheet A during registration is not limited by law. If one sheet A was not enough for you (for 57 codes), then you can fill in additional sheets. Pay only attention to the fact that the main OKVED code must be indicated only once - on the first sheet A, therefore, there will be 56 codes on additional sheets. A large number of codes specified during registration does not oblige you to conduct activities using them and does not affect the tax burden.

There are two difficulties here:

1. If in the P21001 application you indicate activity codes that are not yet needed related to working with children, social protection, social services, medicine, then the tax office will request a certificate of good conduct through its channels, which may delay the registration process.
2. If, when registering an LLC, you indicate a lot of codes for which you are not yet working, then do not forget to submit a certificate to the FSS every year confirming the main type of activity. Otherwise, the fund will charge insurance premiums for employees at the maximum rate of all specified activities.

How to add OKVED codes

How to change OKVED codes, e If, after registering an individual entrepreneur or LLC, you decided to engage in activities whose codes were not indicated in the application immediately? Three days after the start new activity submit an application to your tax office:

• in the form P24001 - for individual entrepreneurs;
• in form - for organizations, if the new kind activity does not change the Charter;
• in form - for organizations, if the new type of activity changes the Charter (in this case, you will have to pay a state duty for changing the Charter - 800 rubles).

With the same statements, you can remove the codes for which you do not conduct business.

For failure to submit, untimely submission or submission of false information about the types of activities, the taxpayer may be held administratively liable under Art. 14.25 Administrative Code of the Russian Federation (fine up to 5,000 rubles).