This section includes:
- wholesale and retail trade (i.e. sale without conversion) of any kind of goods, as well as different kinds services accompanying the sale of goods. Wholesale and retail trade are the final stages of the distribution of goods. This group also includes the repair of motor vehicles and motorcycles. Selling without transformation is understood to mean standard activities (operations) associated with trade, such as sorting, classifying, arranging goods, mixing (mixing) goods (for example, sand), bottling (with or without prior washing of bottles), packaging, splitting bulk lots, repackaging into smaller lots for distribution, storage (refrigerated or frozen products)
Group 45 includes:
- all activities related to the sale and repair of cars and motorcycles, while groupings 46 and 47 include all other activities related to sales
The main difference between grouping 46 (wholesale) and grouping 47 (retail) is based on the predominant type of customer
Wholesale is the resale (without conversion) of new or used goods to retailers, selling legal entities such as manufacturing, commercial, institutional or professional users, or reselling to other wholesalers, or using agents or brokers to buy or sell goods
The main types of companies included in grouping 46 are commodity wholesalers, i.e. wholesalers who acquire rights to goods sold, such as commodity wholesalers or intermediaries, distributors working for manufacturers, exporters, importers and buyer associations, sales offices (but not retail stores) that are supported by manufacturers or extractive enterprises that are not part of them, for marketing purposes and not only; accept orders for direct shipments from factories or mines. It also includes brokers, agents, commission agents, buyers and buyer associations associated with the agricultural market. Wholesalers often assemble, sort and condition goods in large lots themselves, break up large ones, repackage them into smaller lots (for example, medicines). Store, refrigerate, deliver and install products, promote sales and create brand names
This grouping includes:
- all activities (other than manufacturing and leasing) related to the sale, repair and maintenance of motor vehicles and motorcycles, including trucks and heavy platforms(trucks), such as wholesale and retail trade in new and used named vehicles, their repair and Maintenance, sale of spare parts for Vehicle and motorcycles
– activities of agents acting on the basis of commission agreements participating in the wholesale trade and sale of vehicles;
– washing, polishing vehicles, etc.
This grouping includes:
– wholesale trade on own account, for a fee or on a contractual basis (on the basis of commission deduction), associated with wholesale trade in the domestic and foreign markets (import/export)
This grouping does not include:
- wholesale of vehicles, motorcycles, motorhomes, see 45.1, 45.4
- wholesale of motor vehicle accessories, see 45.31, 45.40
- rental, leasing of goods, see 77
- packaging of solid goods and bottling of liquid goods, including mixing and filtering for third parties, see 82.92
This grouping includes:
- resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, stalls, postal businesses, door-to-door deliveries, merchants, consumer cooperatives, etc. d. Retail trade is classified primarily by type of trade enterprises (retail trade in department stores - groupings from 47.1 to 47.7, retail trade outside stores - groupings from 47.8 to 47.9). Retail trade in stores of a general assortment of goods includes: retail sales of used goods (group 47.7 9). For retail sales in department stores further distinguish retail sales in specialized stores (groupings with This grouping also includes:
- retail sale of goods such as personal computers, stationery, paints or wood, although these products may not be applicable for personal or household purposes. The processing of goods traditionally used in trade does not affect the essential characteristics of the goods and may include, for example, only their sorting, separating, mixing and packaging.
This grouping also includes:
- retail trade through commission sales agents and activities of retail auction houses
This section includes:
- the use of plant and animal natural resources, including the cultivation of cereals, the maintenance and breeding of animals;
- obtaining wood and other plants, animals or animal products on a farm or in a natural habitat
This section includes:
- extraction of minerals occurring in nature in the form of solid rocks (coal and ore), in a liquid state (oil) or in a gaseous state (natural gas)
Mining can be carried out by various methods such as underground or open pit mining, well drilling, seabed mining, etc.
This section also includes:
— additional activities to prepare raw materials for sale: crushing, grinding, cleaning, drying, sorting, ore beneficiation, coal beneficiation, natural gas liquefaction and solid fuel agglomeration
The listed types of work are usually carried out by economic entities that are themselves involved in the extraction of minerals and/or are located in the mining area. Extraction of minerals is classified in groupings according to the type of the main extracted mineral raw material.
Groupings 05 and 06 include:
— extraction of fuel and energy minerals (hard coal, brown coal (lignite), oil, gas);
Groupings 07 and 08 include:
– mining of metal ores, various minerals and non-metallic minerals
Some technological processes related to this section, in particular processes related to the extraction of hydrocarbons, may also be carried out by specialized enterprises on order from third parties as production services described in group 09
This section does not include:
— processing of recovered/extracted minerals, see section C (Manufacturing);
— use of recovered materials without further processing for construction purposes, see section F (Construction);
- bottling of spring and mineral water from springs and wells, see 11.07;
- crushing, grinding and other processing of certain soils, rocks and minerals not associated with mining operations, see 23.9
This section includes:
— 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 determining production (see waste processing 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 under 22.2. The assembly of component parts and parts is also referred to as 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 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 mixes, 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);
— the activity of breaking down large quantities of goods into small groups and re-marketing of smaller quantities, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;
— sorting of solid waste;
— mixing of paints according to the customer's order;
— cutting of metals by order of the client;
- explanations of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)
This section includes:
— supply of electrical and thermal energy, natural gas, steam, hot water, etc. through the existing infrastructure (network) of distribution lines of wires and pipelines
The parameters and length of the electrical and heat network are not a decisive factor; this section also includes the distribution of electricity, gas, heat, hot water, etc. in industrial areas or residential buildings. Therefore, this division includes: types of activities of enterprises that generate electricity and heat energy or gas, manage the distribution of electricity or gas
It also includes:
– provision of heat and conditioned air supply
This section does not include:
- operation of water supply and sewerage systems, see 36, 37, transportation of gas through a gas pipeline (usually over long distances)
This section includes:
- waste management (including collection, treatment and disposal), such as solid or non-solid, industrial or domestic, as well as contaminated areas of the earth's surface
The product obtained from the processing of waste or wastewater can be disposed of or used as a raw material in other production processes. Water supply activities are also added to this section, since water supply is carried out with or through components also included in the wastewater treatment process.
This section includes:
– general construction and special construction activities in terms of buildings and structures
It includes the construction of new facilities, reconstruction, overhaul, maintenance and additional work, installation of finished buildings or structures on the construction site, including the construction of temporary structures
General construction includes:
- construction of housing, office buildings, warehouses and other public buildings, farm buildings, etc. or the construction of structures such as roads and streets, artificial structures on them, road service facilities, railways, runways of airfields and spaceports, other water bodies, irrigation systems, water supply and sewerage networks, industrial enterprises, pipelines, lines communications and power transmission, sports facilities, etc.
Construction works can be performed at own expense, for remuneration or on a contractual basis. Some or all of the work may be subcontracted. This section includes works performed by construction companies that are solely responsible for the construction project. This division includes the complete construction of buildings (class 41), the performance of the full scope of building work (class 42), and special construction activities if carried out only as part of a subcontracted building process (class 43). It includes the rental of construction equipment with an operator
This section also includes:
— implementation of projects for the construction of buildings or civil facilities using financial, technical and physical resources for their implementation with a view to the subsequent sale of the constructed buildings or facilities
If this activity is carried out for the operation of constructed facilities, then all types of work are related to construction
This section includes:
- wholesale and retail trade (i.e. sale without transformation) of any type of goods, as well as various types of services accompanying the sale of goods. Wholesale and retail trade are the final stages of the distribution of goods. This group also includes the repair of motor vehicles and motorcycles. Selling without transformation is understood to mean standard activities (operations) associated with trade, such as sorting, classifying, arranging goods, mixing (mixing) goods (for example, sand), bottling (with or without prior washing of bottles), packaging, splitting bulk lots, repackaging into smaller lots for distribution, storage (refrigerated or frozen products)
Group 45 includes:
- all activities related to the sale and repair of cars and motorcycles, while groupings 46 and 47 include all other activities related to sales
The main difference between grouping 46 (wholesale) and grouping 47 (retail) is based on the predominant type of customer
Wholesale is the reselling (without conversion) of new or used goods to retailers, selling to legal entities such as manufacturing, commercial, institutional or professional users, or reselling to other wholesalers, or engaging agents or brokers to buy or sell goods
The main types of companies included in grouping 46 are commodity wholesalers, i.e. wholesalers who acquire rights to goods sold, such as commodity wholesalers or intermediaries, distributors working for manufacturers, exporters, importers and buyer associations, sales offices (but not retail stores) that are supported by manufacturers or extractive enterprises that are not part of them, for marketing purposes and not only; accept orders for direct shipments from factories or mines. It also includes brokers, agents, commission agents, buyers and buyer associations associated with the agricultural market. Wholesalers often assemble, sort and condition goods in large lots themselves, break up large ones, repackage them into smaller lots (for example, medicines). Store, refrigerate, deliver and install products, promote sales and create brand names
This section includes:
- transportation of goods and passengers, subject to or not subject to a schedule according to railway, pipelines, highway, water or by air, as well as related activities, such as the activities of stations and terminals, parking lots for vehicles, handling and storage of cargo, etc.
This section also includes:
– rental of vehicles with a driver or operator
This section does not include:
- overhaul or maintenance of vehicles other than motor vehicles, see 33.1
– construction, maintenance and repair highways, railway lines, ports, airfields, see 42;
- maintenance and repair of motor vehicles, see 45.20
- rental of vehicles without a driver or operator, see 77.1, 77.3
This section also includes:
- postal services
This section includes:
- provision of places for short-term accommodation, as well as the provision of a full range of food and beverages suitable for direct consumption
The scope and type of additional services provided under this section may vary significantly.
This section does not include:
- provision of long-term residence services, as this is classified in the section describing real estate transactions (section L);
— the preparation of food or drinks that are either not fit for immediate consumption or are sold through independent distribution channels, i.e. through wholesale or retail
The classification of the preparation of these foodstuffs is given in Section C (MANUFACTURING)
This section includes:
- production and transmission of information and cultural materials, provision of means for the transmission and placement of these materials, as well as activities in the field of communications, information technology and data processing technologies and other activities for the provision of information services
The main elements of this division are publishing activities, including software production (group 58), motion picture and sound recording activities (group 59), television and radio broadcasting activities (group 60), telecommunications activities (group 61), information technology (group 61). group 62) and other information services (group 63). Publishing activities include the acquisition of copyright in the content of material (information products) and the distribution of this content to the general public by organizing or participating in the reproduction and distribution of this content in various forms Oh. All possible forms of publication (including printed, electronic and audio form, the Internet information and communication network, the creation of multimedia products, such as reference books on CD-ROM, etc.) are included in this section.
Activities related to the production and distribution of television and radio programs are included in groups 59, 60 and 61, which are devoted to various stages this process. Separate elements such as the production of motion pictures, television series, etc. are classified under group 59, while the production of finished programs for television and radio from components produced under group 59 or other components (for example, live news programs) is included in group 59. grouping 60. Broadcasting of ready-made television and radio programs without any change in content is included in grouping 61. Such broadcasting, in accordance with the description of grouping 61, can be carried out through terrestrial, satellite, cable television and radio broadcasting, wired radio broadcasting or using the information and communication network Internet
This section includes:
- financial services, including insurance, reinsurance, pension insurance, and financial services activities
This section also includes:
- activities related to financial assets, activities of holding companies, trusts, various kinds of funds and similar financial institutions
This section includes:
- the activities of landlords, agents or brokers in one or more of the following areas: buying or selling real estate, renting real estate, providing other real estate services such as valuation, insurance or fiduciary activities
The activity of providing intermediary services in this section may also be carried out with own or rented real estate and may be carried out on a fee or contract basis.
This section also includes:
- information about property owners
This section includes:
– activities of state authorities and local self-government
It includes:
- adoption of laws and the corresponding regulation of such areas as taxation, national defense, public order and security, migration, international activity, finance, natural resources and environmental protection, education, science, culture, health care, physical culture and sports, tourism . The legal or institutional status is not determinative when classifying the type of activity in this section.
This means that activities classified in other sections of the classifier are not included in this section, even if they are carried out by state authorities and local governments. For example, state regulation of activities in the field of education is included in this section, while the learning process itself is not included in this section (see section P). State regulation of health care activities is included in this section, while the activities of medical institutions are not included in this section (see section Q)
This section also includes:
— activities in the field of social security
This section includes:
– education for both schoolchildren and for training for various professions
In the Russian Federation, the following types of educational organizations are established that implement the main educational programs:
1) preschool educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of preschool education, childcare and care;
2) general educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of primary general, basic general and (or) secondary general education;
3) professional educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of secondary vocational education;
4) educational organization of higher education - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of higher education and scientific activities
In the Russian Federation, the following types of educational organizations are established that implement additional educational programs
1) organization of additional education - an educational organization that, as the main goal of its activities, carries out educational activities in additional general educational programs;
2) organization of additional professional education - an educational organization that, as the main goal of its activities, carries out educational activities for additional professional programs
This section includes:
— state, municipal, non-state (private) educational organizations of all types
The system is multi-level: education for both adults and those who master the basics of literacy. Can be used in educational organizations implementing military professional educational programs, in educational organizations under the jurisdiction of the Federal Penitentiary Service
Each level has its own set of programs.
Separately included classes for students with handicapped health
In the Russian Federation, education can be obtained:
- in organizations engaged in educational activities;
— outside organizations engaged in educational activities (in the form of family education and self-education)
Education in organizations engaged in educational activities, taking into account the needs, capabilities of the individual and depending on the volume of compulsory classes of a teacher with students, is carried out in full-time, part-time or part-time form
Education in the form of family education and self-education is carried out with the right to subsequently pass an intermediate and state final certification in organizations engaged in educational activities
A combination of various forms of education and forms of education is allowed
Forms of education and forms of education for the main educational program for each level of education, profession, specialty and area of training are determined by the relevant federal state educational standards, educational standards, unless otherwise provided by this Federal Law of December 29, 2012 N 273-FZ On Education In Russian federation. Forms of training for additional educational programs and basic vocational training programs are determined by the organization carrying out educational activities independently, unless otherwise provided by the legislation of the Russian Federation
Each level of education includes the activities of special (correctional) educational organizations (classes, groups) that provide treatment, education and training, social adaptation and integration into society of children and adolescents with disabilities
This grouping classifies adult education, according to the content corresponding to certain levels of general education.
This section also includes:
— other types of education and training, such as training in schools for drivers of vehicles;
- training, mainly related to sports and recreational activities, such as tennis or golf, as well as educational activities received in general educational organizations (school, boarding school, gymnasium, etc.), which is the basis for secondary vocational and higher education;
- secondary general education received at the same time (secondary music, choreography, art schools, art schools, etc.)
The OKVED code (all-Russian classifier of types of economic activity) is indicated when filling out an application for registration of an individual entrepreneur or LLC in the tax service. Consider which OKVED codes to choose for clothing retail.
Structure and decoding of the OKVED code
First, let's deal with the structure and decoding of the OKVED code.
The structure of the OKVED code
The OKVED code, as a rule, consists of two to six digital characters. The structure of OKVED can be in the following form:
XX - class
XX.X - subclass
XX.XX - group
XX.XX.X - subgroup
XX.XX.XX - view
Decryption of the OKVED code
To decipher OKVED codes, there is a special code classifier. It contains 21 sections, each of which is divided into 88 classes, which contains a description and decoding of each type of activity. In the application for registration of LLC and IP, a code of at least four digits is indicated.
Selection of OKVED codes based on the tax regime in 2015-2016
OKVED codes for OSNO
When applying the OSNO (general taxation system), you can choose any OKEVD code, since this is the main tax regime.
OKVED codes for USN
Almost all OKVED codes fall under the USN. There are exceptions for which the simplified tax system cannot be applied, we list which ones:
- 65.2 - Any financial intermediation.
- 65.21 - Financial leasing.
- 65.22 - Credit granting services and any other activity beginning with 65.2.
- 66.0 - Insurance.
- 66.02 - Non-state pension provision.
- 67.12 - Exchange operations.
- 65.22.6 - Short-term loans secured by movable property for pawnshops.
The remaining OKVED codes can be applied to the simplified tax system, taking into account the restrictions that apply to this tax regime: the number of employees, the presence of branches, etc. You can find more information about the list in the article " Transition to the simplified tax system: rules and procedures".
OKVED codes for ESHN
All activities that start from 01 - agriculture, hunting and everything related to agricultural activities.
UTII and Patent
Basic and additional OKVED codes with decoding
The first code you enter reflects the main activity. In addition to the main activity code, you can also add additional OKVED codes.
Example: Your main OKVED code: "Retail sale of men's, women's and children's clothing" (52.42.1). Perhaps in the future you will also start selling shoes. To do this, in addition to the main code, you can specify the additional OKVED code - 52.43.1: "Retail sale of shoes" as an additional activity.
It is better to indicate additional codes immediately so that in the future you do not rewrite the application and make changes to the USRIP (EGRLE).
Rice. 1. Sample application for OKVED
Recall that earlier it was enough to indicate the OKVED code of 3 digits. Since July 2014, 4 digits have been indicated. OKVED codes are indicated only for income generation. For expenses within the organization and the performance of work, OKVED is not indicated.
For example: An accountant works in each organization, but the accounting code does not need to be indicated as an activity. The same applies to the purchase of goods, rental of premises, etc.
Codes for the type of activity according to OKEVD - retail trade in clothes, shoes, haberdashery
The table below shows a ready-made set of OKVED codes compiled for the retail trade in haberdashery, footwear and clothing. The set of codes is suitable for both individual entrepreneurs and LLCs.
If you choose a wider activity for the store, you can independently complete it with the appropriate codes.
Tab. one.OKVED codes: Retail sale of footwear and clothing, etc. (UTII, Patent, USN)
| OKVED code | Kind of activity |
|---|---|
| 52.4 | Retail sale in specialized stores |
| 52.41 |
Retail sale of textiles and haberdashery |
| 52.41.1 | Retail trade in textiles |
| 52.41.2 | Retail sale of haberdashery |
| 52.42 | Retail clothing |
| 52.42.1 | Retail sale of men's, women's and children's clothing |
| 52.42.2 | Retail trade in underwear |
| 52.42.3 | Retail sale of fur products |
| 52.42.4 | Retail sale of leather clothing |
| 52.42.5 | Retail sale of sportswear |
| 52.42.6 | Retail sale of hosiery |
| 52.42.7 | Retail sale of headwear |
| 52.42.8 | Retail sale of garments: gloves, ties, scarves, belts, suspenders, bow ties, etc. |
| 52.43 | Retail sale of leather goods and footwear |
| 52.43.1 | Retail trade in footwear |
| 52.43.2 | Retail sale of leather goods and travel accessories |
| 52.5 | Retail sale of used goods |
Specialized shop and OKVED
A narrow range of goods is presented in a specialized store. Examples include sporting goods stores, bookstores, furniture stores, flower shops.
Additionally, specialized stores are divided by the breadth of the range offered. For example, a clothing store is a stand-alone full-line store, a men's clothing store is a limited-stock store, and a store that sells men's tailored shirts is a niche store.
A specialized store for OKVED means that this outlet can start trading anything under code 52.4 (retail trade in specialized stores), except for the following activities:
- 52.2 - retail trade in food products.
- 52.3 - retail sale of medical goods, pharmaceuticals, cosmetics and perfumes.
To understand whether a specialty store or not, you can give the following example: if the store trades 52.4 + 52.2, it is considered non-specialized.
Important information for filling out OKVED
As we noted above, there may be several OKVED codes, but only one main one. There are such OKVED codes under which your activity must have the status of a licensed one.
There are codes in the OKVED classifier under which your activity will be required to have a licensed status and you will need to obtain an appropriate license. There is a whole list of licensed activities, with regard to trade, one can include a license for the sale of algol and tobacco products, as well as the sale of special technical means intended for obtaining information. In total, the law allows up to 30 OKVED codes for trade.