OKVED 2019 with breakdown by type of activity
The new edition of OKVED 2019 with decoding by type of activity not only expanded the values of some codes, but also radically changed their sequence numbers. In order not to get confused or bring the statutory documents in accordance with the changes made, you can use special transition keys that will speed up the search for old codes and their new values.
What is OKVED-2 and why it is needed
Every citizen who decides to become an entrepreneur, it does not matter, as an individual entrepreneur or by creating a legal entity, must register his business in accordance with the generally accepted classification of economic activities. This approved list of codes allows the regulatory authorities - tax authorities, statistics, to immediately determine what type or types of business activities are carried out and what tax privileges the subject can count on. Codes are indicated in the registration application.The legislation allows changing, deleting or adding new OKVED throughout the business. To do this, simply submit the appropriate application.
Often, during the initial registration of business activities, the applicant specifies the maximum number of codes, since the legislation does not limit the choice. However, the choice of the tax system occurs on the main code.
To understand OKVED is quite simple. Its structure is as follows:
- class - XX;
- subclass - XX.H;
- group - XX.XX;
- subgroup - XX.XX.X;
- view - ХХ.ХХ.ХХ.
The application must specify at least four characters (group) of a code or a more detailed description of five or six characters.
For example, a novice farmer can specify, as the main activity, the code 01.11 - “Growing grains (except rice), leguminous crops and oilseeds”. The full description of the group provides a complete list of what exactly an entrepreneur can grow: wheat, buckwheat, rye, corn, and so on. But if he intends to breed only cereals, without legumes, he indicates a subgroup 01.11.1.
Download free code classifier and transition keys
Since OVKED is periodically updated, you can download the latest edition for free here. You can also visit the official website of the Ministry of Economic Development, where you can find all the latest news about all-Russian classifiers and where you can see the changes made.
Despite the large amount of information contained, the code classifier is quite simple and easy to use. Absolutely all possible types of business are divided into relevant sections: agriculture, manufacturing, water supply, construction, trade and so on. Having opened the necessary section, further the businessman chooses a class and further already looks a more detailed description.
Example: compliance table for the new OKVED 2
Next, the group combines various production options:
|In subgroups there is a division into types, in essence, the repetition of the group description.|
|12.00.1||Production of tobacco products (cigarettes, tobacco for hookah, etc.).|
|12.00.2||Production of reconstituted / homogenized tobacco|
|12.00.3||Removing the vein (stripping) and processing (redraying) of tobacco|
The table example shows how the codes look. It is not enough to specify only the class (two-digit code), it is necessary to specify at least a four-digit group (12.00), and even better - to specify in detail what exactly the entrepreneur plans to do: it will be the production of various products or the production of reconstituted tobacco, or high-temperature processing.
One more important moment - when filling in the registration form, the entrepreneur has the right to indicate any number of OKVED (for IP and legal entities different forms are filled out). This is not a violation of the current legislation, since it simply does not indicate restrictions on this account. But still it is recommended to make only those according to which it is planned to conduct business. And in the case of reprofiling enterprises, you can always change existing ones, add new ones or delete unnecessary types of activities.
Now the codes specified in OKVED 2 are used.If the entrepreneur is registered before the transition to the new edition, then he needs to clarify the types of their activities. If you make a comparison with the old collection, then some codes not only expanded their meaning, but also radically changed their sequence number. For example, in the previous edition, the production and rental of films belonged to class 92 - 92.11 and 92.12, respectively, while in the new edition these are groups 59.11 and 59.14. In order not to get confused in the changes, you can use the transition keys, which are also publicly available on the official website.