What is OKVED
The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letters from A to U.
This classifier is used to systematize and bring to a single type of designation all types of activities of organizations and/or entrepreneurs on the territory of the Russian Federation, as well as to correctly maintain statistics.
The classifier is part of the all-Russian classifiers of technical, economic and social information. All insurers for compulsory social insurance against industrial accidents and occupational diseases are classified as a type of economic activity according to the codes they declared during state registration of a legal entity or individual entrepreneur according to the All-Russian Classifier of Types of Economic Activities.
There is no important change in 2021, but remember: From January 1, 2021, OKVED-2 (OKVED-2014 or OK 029-2014 (NACE rev. 2)) replaced the old OKVED (OK 029-2001), when registering an enterprise from July 11 2021 new standard codes are assigned.
Examples of new species
- OKVED sales of beer, cider wholesale and retail (trade)
- OKVED sales of cigarettes wholesale and retail (trade)
- OKVED consulting services
- OKVED accounting services
- OKVED legal services
- OKVED public catering
- OKVED hookah bar organization
OKVED codes for real estate activities
Currently, many individual entrepreneurs provide real estate services to the public. In such a situation, when submitting an application to the tax office to register a company, a businessman indicates the OKVED code as real estate services. When registering a real estate agency, the individual entrepreneur submits a second application to the tax office - about the transition to the simplified tax system (STS).
A realtor is considered a legal entity or individual entrepreneur without the formation of a legal entity who provides real estate services to the population or companies. Real estate services are a set of activities for the preparation and implementation of the transfer of ownership or use of real estate, namely:
- provision of such legal assistance as the sale or transfer to lease (hire) of real estate, which a citizen can freely dispose of;
- providing legal assistance to a client regarding the purchase or rental of a house or apartment;
- consulting the client on issues related to the purchase, sale, management and other actions with real estate.
An individual entrepreneur works as a realtor on the basis of a paid contract that he enters into with a client of the company.
In such a situation, a businessman indicates the following OKVED codes:
- 31 — Concluding transactions and contracts that relate to real estate;
- 32 – Real estate management activities;
- 20 - Implementation of auxiliary activities - insurance and non-state pension provision;
- 84 — Providing other real estate support to clients.
When registering a real estate company, an individual entrepreneur must indicate the OKVED code in the application for registration. After all, providing such legal assistance is the type of activity for which an individual entrepreneur must obtain a license.
Carrying out various transactions with real estate
OKVED code: 70.31 - Real estate transactions.
This OKVED group includes:
- 31.1 — Providing legal support as an intermediary in the acquisition, sale and rental of an apartment or house;
- 31.11 — Consultation with a realtor on the purchase, sale and rental of apartments, private houses and other premises;
- 31.12 – Providing legal support as an intermediary in the purchase, sale and rental of buildings and other non-residential premises;
- 31.2 — Legal support of a realtor during real estate valuation;
- 31.21 — Providing legal assistance as an intermediary in the assessment of cottages, apartments and other residential premises;
- 31.22 — Legal support for a realtor in the assessment of structures and other non-residential premises.
If an individual entrepreneur provides real estate services to individuals and accepts cash from them, then regardless of the type of tax system used, the businessman can issue clients strict reporting forms (SRB) instead of checks from cash register equipment (CCT).
However, if a businessman provides such assistance to legal entities - organizations, then in such a situation the individual entrepreneur must use CCP. When accepting non-cash payments (VISA bank cards, etc.), neither cash register nor BSO are used.
Property management activities
OKVED code: 70.32 - Real estate management.
This OKVED code name includes:
- 32.1 - Management of the housing stock, which concerns the use of apartments and other premises;
- 32.2 - Management of non-residential assets - control over the operation of buildings and structures and other non-residential premises;
- 32.3 — Carrying out accounting and technical inventory of real estate.
Other activities of individual entrepreneurs
OKVED code: 67.20 - Other activities in the field of insurance.
This group includes:
- 20.1 — Provision of legal assistance to the population and enterprises by insurance agents;
- 20.2 — Calculation of losses and risks;
- 20.3 — Calculation of insurable probability indicators;
- 20.9 — Providing other assistance with insurance, except for social security, etc.
Provision of other services
OKVED code: 74.84 - Provision of other legal assistance.
This group includes:
- carrying out debt collection and assessing the solvency of an individual entrepreneur or enterprise in connection with the deterioration or improvement of its financial situation;
- providing legal assistance as an intermediary in the purchase and sale of small or not very large non-state companies;
- conducting valuations that are not related to real estate or insurance activities;
- creating models of goods from textiles, clothing, jewelry, furniture and personal items;
- issuance of premium brands (coupons), through the use of which the client can receive various discounts on the goods of the individual entrepreneur;
- organization of exhibition events, fairs, etc.;
- design of exhibition stands;
- participation of agents and individual entrepreneurs in cinema, staged theater performances, entertainment and other events;
- confirmation by agents and agencies of copyright for a particular item, issuance of patents and licenses.
This group does not include:
- production and issuance of credit cards;
- creation of projects for industrial buildings and structures;
- carrying out advertising posting.
The provision of real estate services by a businessman to various companies and the public occurs on the basis of agreements concluded between the parties. According to Art. 420 of the Civil Code of the Russian Federation, a contract is an agreement between 2 or more persons, which clearly states the conditions for establishing, changing or terminating the rights and obligations of the parties.
In such a situation, the individual entrepreneur enters into the following agreements with clients:
- agreement for the provision of paid services (Chapter 39 of the Civil Code of the Russian Federation);
- agency agreement (Chapter 52 of the Civil Code of the Russian Federation).
Each of these agreements has its own advantages and disadvantages.
Related publications
Before you start doing business, when registering a company or individual entrepreneur with the Federal Tax Service, you should indicate in the application OKVED codes - digital codes for types of future activities.
One of these codes is the main one (this is the activity from which a large amount of revenue comes), the rest are auxiliary.
What codes to choose for those who are going to offer intermediary services, OKVED from which classifier to choose - we will tell you further.
Source: https://nasledstvo2.ru/kody-okvjed-dlja-rijeltorskoj-dejatelnosti.html
Decoding OKVED 2
The 2021 Classifier Handbook contains 21 sections, and the number of codes in it has been increased. At the same time, the codes decipher the types of activities in more detail, compared to OK 029-2001. Each type of activity in the classifier has its own numerical value. Activities are grouped by economic sectors.
Two numbers indicate a class of activity (01 - crop production and livestock farming), three - a subclass (01.1 - Growing of annual crops), four - a group (01.11 - cultivation of grains and oilseeds), five - a subgroup (01.11.1 - cultivation of grain crops) , six – species (01.11.12 – cultivation of barley).
You can select several additional, interconnected ones and move along them, or subsequently, if necessary, change the main one, if the secondary one, rather than the initially defined main one, began to generate more profit for previously defined types of activities.
Code structure diagram
• XX, the first two digits determine the code class; • XX.X, the third digit reveals the subclass to which the code belongs; • XX.XX, all four characters indicate which group the code belongs to; • XX.XX.X, the fifth character means belonging to a subgroup; • XX.XX.XX, all six signs indicate a specific type of activity.
OKVED code structure diagram
All legal entities and individual entrepreneurs can independently determine OKVED 2 codes for their types of activities, as defined in paragraph 9 of the Regulations on the development, adoption, implementation, maintenance and application of all-Russian classifiers of technical, economic and social information in the socio-economic field, approved Decree of the Government of the Russian Federation dated November 10, 2003 No. 677.
All issues of maintaining and applying new codes, as well as providing government agencies, organizations and individuals with up-to-date information regarding the second classifier, are dealt with by the Ministry of Economic Development of Russia.
OKVED in 2021 consists of two dozen parts, each of which has separate groups, subgroups, as well as types and classes.
Real estate transactions in Russia
Organization in the process of liquidation
680021, Khabarovsk region, Khabarovsk city, Vladivostokskaya street, 49,51,53 191028, St. Petersburg, Mokhovaya street, 31, room 22-n 614000, Perm region, Perm city, Lenin street, 37
Organization in the process of liquidation
614000, Perm region, Perm city, Sibirskaya street, 2 119619, Moscow city, Aviatorov street, 14
Organization in the process of liquidation
191028, St. Petersburg, Liteiny Prospekt, 23 lit. a, pom. 1-n 197348, city of St. Petersburg, Ispytatelev Avenue, 7 lit. a 249842, Kaluga region, Dzerzhinsky district, village of Lev Tolstoy, 1 May street, 21″a” 198020, city of St. Petersburg, Kurlyandskaya street, 28, lit. a 191025, city of St. Petersburg, Nevsky Prospekt, building 61 letter a, room 14-n 443100, Samara region, Samara city, Polevaya street, 9, room 20 LLC “Furniture Stroy Service - Set” 420087, Republic of Tatarstan, city of Kazan , Rodiny street, building 24, building 4 room 1 197110, city of St. Petersburg, Krestovsky prospect, 22 197198, city of St. Petersburg, Rybatskaya street, 12 litera z 197110, city of St. Petersburg, Pionerskaya street, 41 Real Estate Agency LLC “Nadezhda” 197372, city of St. Petersburg, Staroderevenskaya street, building 33/10 letter b, apartment 123 199106, city of St. Petersburg, Gavanskaya street, 7 160000, Vologda region, city of Vologda, Gorky street, 51 199155, city of St. Petersburg, Zheleznovodskaya street, 17/5 197183, city of St. Petersburg, Savushkina street, 13 195298, city of St. Petersburg, Belorusskaya street, 6 2lita 141031, Moscow region, Mytishchi urban district, Veshki village, 4 191011, city of St. Petersburg , Karavannaya street, 1 443099, Samara region, Samara city, Stepan Razin street, 101
The organization was liquidated
614000, Perm region, Perm city, Lenin street, 36
The organization was liquidated
394030, Voronezh region, Voronezh city, Kropotkina street, 15, 4
The organization was liquidated
398001, Lipetsk region, Lipetsk city, Sovetskaya street, 7, 201
The organization was liquidated
196128, St. Petersburg, Moskovsky prospect, 155 lit.a, room 4n
The organization was liquidated
192212, St. Petersburg, Budapestskaya street, 33 lit. A
The organization was liquidated
193036, St. Petersburg, Nevsky Prospekt, 136, lit. b
The organization was liquidated
192007, St. Petersburg, Kamchatskaya street, 9 lit. at CJSC “Association of Leather Goods Enterprises”
The organization was liquidated
193144, St. Petersburg, Moiseenko street, 22
The organization was liquidated
190000, St. Petersburg, Moika River embankment, building 83/38
The organization was liquidated
141150, Moscow region, Shchelkovsky district, Lesnye Polyany village, Zavodskaya street, 53
The organization was liquidated
193230, St. Petersburg, Dalnevostochny Avenue, 30-3
The organization was liquidated
141504, Moscow region, Solnechnogorsk district, Solnechnogorsk city, Central street, building 1-b
The organization was liquidated
142613, Moscow region, Orekhovo-Zuevo city, Parkovskaya street, 38, 59
The organization was liquidated
190031, St. Petersburg, Kazanskaya street, 42
The organization was liquidated
199106, St. Petersburg, Shkipersky Protok street, 21 building. 2 lit. A
The organization was liquidated
191025, St. Petersburg, Nevsky Prospekt, 53, 22
The organization was liquidated
410080, Saratov region, Saratov city, Rizhskaya street, 31a
The organization was liquidated
190000, St. Petersburg, Bolshaya Morskaya street, 42
The organization was liquidated
639300, Sakhalin region, Yuzhno-Sakhalinsk city, Lenin street, 69
The organization was liquidated
690021, Primorsky Krai, Vladivostok city, Kalinina street, 281
The organization was liquidated
350063, Krasnodar region, Krasnodar city, Mira street, building 30, office 2
The organization was liquidated
443070, Samara region, Samara city, Partizanskaya street, 17
The organization was liquidated
454091, Chelyabinsk region, Chelyabinsk city, Lenin Avenue, 21 V, 502/1 LLC “City Rental Service”
The organization was liquidated
196105, St. Petersburg, Kuznetsovskaya street, building 52
The organization was liquidated
196084, St. Petersburg, Moskovsky prospect, building 130 Financial and Construction Company LLC
The organization was liquidated
196211, St. Petersburg, Kosmonavtov Avenue, building 19 building 1 Limited Liability Company “Shiyaz”
The organization was liquidated
390006, Ryazan region, Ryazan city, Rechnikov passage, building 1a, apartment 5
The organization was liquidated
354003, Krasnodar region, Sochi, Plastunskaya street, 52 Z LLC AN “Kemerov Apartments”
The organization was liquidated
650070, Kemerovo region, Kemerovo city, Molodezhny Avenue, 10, 161 Park Place Domodedovo LLC
The organization was liquidated
119017, Moscow, Tolmachevsky Lane M., 8/11-3
The organization was liquidated
302028, Oryol region, Orel city, Suren Shaumyan street, 35
The organization was liquidated
617764, Perm region, Tchaikovsky city, Lenin street, 40
The organization was liquidated
412314, Saratov region, Balashov city, Yablochkova street, 11 Austria Capital Investment LLC
The organization was liquidated
191186, St. Petersburg, Nevsky Prospekt, 30
The organization was liquidated
109017, Moscow, Staromonetny Lane, 35
The organization was liquidated
350000, Krasnodar region, Krasnodar city, Mitrofan Sedin street, 68
The organization was liquidated
692853, Primorsky Krai, Partizansk city, Shchorsa street, 1 A
The organization was liquidated
355000, Stavropol region, Stavropol city, Mira street, 299
The organization was liquidated
664003, Irkutsk region, Irkutsk city, Dzerzhinsky street, 1
The organization was liquidated
636070, Tomsk region, Seversk city, Kommunistichesky Avenue, 91, 101
The organization was liquidated
Tyumen region, Tyumen city, Yamskaya street, 73-2, 29
The organization was liquidated
358000, Republic of Kalmykia, Elista city, Gubarevich street, 5, 111 Samara Bureau of Property Assessment and Examination LLC
The organization was liquidated
443044, Samara region, Samara city, Tsehovaya street, 173 LLC “SIC “Entrepreneurship Development”
The organization was liquidated
443001, Samara region, Samara city, Samarskaya street, 203 B, 508
The organization was liquidated
650004, Kemerovo region, Kemerovo city, Sobornaya street, 8
The organization was liquidated
443086, Samara region, Samara city, Novo-Sadovaya street, 181, 70
The organization was liquidated
394000, Voronezh region, Voronezh city, Stepan Razin street, 45
The organization was liquidated
198302, St. Petersburg, Marshal Kazakova street, 12-1, 86 LLC "Title" Real Estate Center
The organization was liquidated
420080, Republic of Tatarstan, Kazan city, Volgogradskaya street, 5, 43
The organization was liquidated
658032, Altai Territory, working village Talmenka, Zapadochnaya street, 2 A
The organization was liquidated
350000, Krasnodar region, Krasnodar city, Krasnaya street, 124 “Egida Law Firm” LLC
The organization was liquidated
249832, Kaluga region, Kondrovo city, Komsomolskaya street, 1
The organization was liquidated
607190, Nizhny Novgorod region, Sarov city, Kurchatova street, 32, 75
The organization was liquidated
630000, Novosibirsk region, Novosibirsk city, Karl Marx Avenue, 30 JSC “Ryazan Transport Complex”
The organization was liquidated
390027, Ryazan region, Ryazan city, Radiozavodskaya street, 35
The organization was liquidated
410018, Saratov region, Saratov city, Yubileiny village, Ust-Kurdyumskaya street, 3, 442
The organization was liquidated
410009, Saratov region, Saratov city, Vyselochnaya 2nd street, 21
The organization was liquidated
150014, Yaroslavl region, Yaroslavl city, Tchaikovsky street, 9, 443
The organization was liquidated
195274, St. Petersburg, Kultury Avenue, 9 lit.v., room. 17n
The organization was liquidated
192007, St. Petersburg, Dnepropetrovskaya street, 10 lit. A
The organization was liquidated
423450, Republic of Tatarstan, Almetyevsky district, Almetyevsk city, Bazovaya street, 4a Krasnodarstroykompleks LLC
The organization was liquidated
350000, Krasnodar region, Krasnodar city, Volodya Golovatogo street, 585, 33
The organization was liquidated
656049, Altai Territory, Barnaul, Socialist Avenue, 34
The organization was liquidated
350063, Krasnodar region, Krasnodar city, Sovetskaya street, 70, 4
Extra and incorrect codes
Organizations and individual entrepreneurs risk receiving fines from the Tax Inspectorate and extra-budgetary funds if they provide incorrect OKVED codes.
Wrong codes
If you have a dispute with the tax office regarding the calculation of taxes, fines and penalties, first of all you will be “poked” at the codes of the okved you applied and their inconsistency with the codes in the registration data, disputes may arise when declaring both missing types of activities and unnecessary ones.
Refusals for VAT tax deductions
If the transaction value is more than 10 million rubles, the use of OKVED codes used for OSNO will be considered a violation, and in the registration documents you are indicated as an executive (USN). You will be charged additional taxes, fines and penalties, denied deductions, and in the worst case scenario, will be required to pay taxes under two taxation regimes.
The fine for late notification of the Tax Office about changes is 5,000 rubles. Late — 5000 rub. (Part 3 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation). The fine is imposed on the head of the organization.
FSS coefficients
Based on the specified codes, the Social Insurance Fund and other funds set your payroll rates. In a month this is not so scary, but over the course of a year a decent amount will accumulate, think about it!
