A person who wants to run his own business, as a rule, immediately pays attention to the activities of retail stores. This is an excellent step for further growth and development of the business. Therefore, many are interested in this area.
If you have an idea and don't know where to start, you can try working in retail. To do this, you should indicate in the application. OKVED, its decoding will mean the following - trade in non-specialized stores.
Search using the OKVED classifier
When an organization is engaged in several activities, the codes will separate the main activity from the other activities actually carried out. As a rule, the main activity code is indicated on the title page of the declaration. If, when making an entry in the Unified State Register of Individual Entrepreneurs, an organization makes a mistake in choosing a code, this can lead to negative consequences in the future. For greater clarity, consider an example.
Example. The organization provides consulting services to wholesalers. After analyzing her capabilities, she decided to independently engage in wholesale trade. In this case, the goods remaining after wholesale operations will be sold on the market near the warehouse. The main emphasis is planned on wholesale activities; in this regard, the organization considered that the sale of balances on the market is also part of wholesale trade. Therefore, in the application for amendments to the Unified State Register of Individual Entrepreneurs, she indicated code 51.4 “Wholesale trade of non-food consumer goods.” After some time, the organization underwent an inspection. As a result, inspectors assessed a large amount of tax, fines and penalties. This is due to the fact that the organization did not additionally highlight activities under code 52.62 “Retail trade in tents and markets,” and this type of activity in the region where it operates falls under UTII. Accordingly, for the entire period of the organization’s activity, the tax was not paid, declarations were not submitted, and taxes on wholesale activities were calculated incorrectly. From the example described above, it follows that if you decide to engage in a new type of activity, you need to decide whether your new direction is independent. Simply put, if the activity is not related to the main one, or is characteristically different from it, it is necessary to register an additional OKVED code. If the organization had not indicated the code, but had calculated taxes separately for wholesale activities and separately for retail activities, no sanctions would have followed. The organization would receive a recommendation from inspectors to make changes to the list of codes specified in the Unified State Register of Individual Entrepreneurs. The fact is that the legislation does not provide for fines for incorrect codes. But this does not mean that any codes can be listed in the Unified State Register of Individual Entrepreneurs. Indeed, when registering, you can specify any number of codes, even taking into account future developments of activity. Suppose an organization works on the simplified tax system, and from the list of codes that it has entered into the register, one of them falls under UTII. In fact, she is carrying out “imputed” activities, but the inspectors will most likely require him to report zero in this area. In addition, the FSS, when assigning a particular risk class to an organization, focuses specifically on the OKVED code. Let us remind you that the class is necessary to determine the tariff for calculating contributions for compulsory insurance against industrial accidents and occupational diseases. An incorrect code may result in an inflated class and a higher contribution amount being charged.
In addition, let’s say that Order of the Federal Tax Service of Russia dated November 1, 2004 N SAE-3-09 / [email protected] established that information about the type of activity code must be indicated with at least 3 digital characters of the OKVED code (“XX.X”).
The answer to your 3rd question. For codes with the type “other activities”, there is a description of this code, which is indicated in Appendix A.
In your case it is:
51.70 Other wholesale trade This group includes: - specialized wholesale trade not included in previous groups - wholesale trade of goods of a universal range without any specific specialization.
Thus, the use of this code for wholesale trade of solid fuel is unlawful, because there are codes for it (51.51)
Where are OKVED codes used and why are they needed?
You can find OKVED codes in the following documents:
- When filling out an application for registration of an individual entrepreneur or LLC, it is necessary to indicate the codes of the economic activity that the organization will be engaged in. Moreover, there may be several codes (according to the law, the number of indicated OKVED codes is not limited), but it is necessary to indicate the main type of activity by indicating the appropriate code. The main type of activity affects the calculation of the amount of contributions paid to the insurance and pension funds;
- OKVED codes are found in regulatory and legal documents related to the regulation of certain economic activities;
- in the state statistical register, which records types of activities and regulates the development of economic processes;
- in other documents at the state and international level related to maintaining statistics and storing information on types of economic activity.
In everyday life, an entrepreneur may encounter OKVED codes in the following situations:
- when filling out an application for registration of an individual entrepreneur, LLC or organization of another legal form;
- when filling out an application to change the type of activity (adding or deleting);
- When developing a company's charter, OKVED codes must be indicated.
OKVED codes are presented in a hierarchical form with a gradual breakdown of types of activities. The code for groupings of types of economic activity consists of two to six digital characters. List structure: XX. - Class; XX.X - subclass; XX.XX - group; XX.XX.X - subgroup; XX.XX.XX - view.
Below are examples of OKVED codes for individual entrepreneurs and LLCs for the most common types of activities. Decoding OKVED codes of the State Statistics Committee.
It is worth remembering that it is enough to indicate only 4 digits. For example. 52.41 will include all clauses 52.4Х.ХХ
OKVED codes and tax regimes with decoding
BASIC
All OKVED are fully covered by OSNO. This is the main tax regime compatible with all types of activities of individual entrepreneurs and LLCs.
simplified tax system
Most OKVED codes fall under the simplified tax system, with the exception of:
- (65.2) Other financial intermediation
- (65.21) Financial leasing
- (65.22) Provision of credit
- And other 65.2X
- (66.0) Insurance
- (66.02) Non-state pension provision
- (67.12) Exchange transactions with stock values
- (67.12) Exchange transactions with stock values
- 65.22.6) Provision of short-term loans by pawnshops secured by movable property
Unified agricultural tax
(01) Agriculture, hunting and provision of services in these areas
Anything that starts with 01 is eligible for Unified Agricultural Tax.
UTII and Patent
Organizations have the right to choose UTII for certain types of activities. Individual entrepreneurs can choose either UTII or Patent.
Trade
OKVED: Retail trade of footwear and clothing, etc. (UTII, Patent, USN)
(52.4) Other retail trade in specialized stores
(52.41) Retail trade of textiles and haberdashery
(52.41.1) Retail trade of textile products
(52.41.2) Retail sale of haberdashery
(52.42) Retail trade of clothing
(52.42.1) Retail trade of men's, women's and children's clothing
(52.42.2) Retail sale of 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 trade of hosiery
(52.42.7) Retail sale of hats
(52.42.8) Retail sale of clothing accessories (gloves, ties, scarves, belts, suspenders, etc.)
(52.43) Retail trade of footwear and leather goods
(52.43.1) Retail sale of footwear
(52.43.2) Retail sale of leather goods and travel accessories
OKVED: Second hand, consignment store (UTII, Patent, USN)
(52.5) Retail sale of used goods in stores
(52.4) Other retail trade in specialized stores
OKVED code: Retail trade in building materials, paints, technical equipment (UTII)
(52.46) Retail sale of hardware, paints and glazing materials
(52.46.1) Retail sale of hardware
(52.46.2) Retail trade of paints, varnishes and enamels
(52.46.3) Retail sale of glazing materials
(52.46.4) Retail sale of materials and equipment for making crafts
(52.46.5) Retail trade of sanitary and technical equipment
(52.46.6) Retail trade of gardening equipment and tools
(52.46.7) Retail trade in construction materials not included in other groups
(52.46.71) Retail trade in timber
(52.46.72) Retail trade in bricks
(52.46.73) Retail trade of metal and non-metal structures, etc.
OKVED code: Retail trade of furniture, goods for office and home (UTII, Patent, USN)
(52.44) Retail trade of furniture and household goods
(52.44.1) Retail sale of furniture
(52.44.2) Retail sale of various household utensils, cutlery, dishes, glassware and ceramics; including porcelain and earthenware
(52.44.3) Retail sale of lamps
(52.44.4) Retail sale of drapes, tulle curtains and other household articles of textile materials
(52.44.5) Retail sale of wood, cork and wickerwork
If circumstances change, you can return the money with a guaranteed income of 10% per annum!
(52.44.6) Retail sale of household products and appliances not included in other groups
(52.48.1) Specialized retail trade of office furniture, office equipment, computers, optical instruments and photographic equipment
(52.48.11) Retail trade of office furniture
(52.48.12) Retail trade of office machinery and equipment
OKVED code: Retail trade of irons, microwave ovens, vacuum cleaners, electric kettles, literature, computers, etc. (UTII, Patent, USN)
(52.4) Other retail trade in specialized stores
(52.45) Retail trade of household electrical goods, radio and television equipment
(52.45.1) Retail sale of household electrical goods
(52.45.2) Retail sale of radio and television equipment
(52.45.3) Retail sale of audio and video equipment
(52.45.4) Retail sale of technical media (with and without records)
(52.45.5) Retail sale of musical instruments and music publications
(52.47) Retail trade of books, magazines, newspapers, stationery and stationery
(52.47.1) Retail sale of books
(52.47.2) Retail sale of newspapers and magazines
(52.47.3) Retail trade of stationery and stationery supplies
(52.48) Other retail trade in specialized stores
(52.48.1) Specialized retail trade of office furniture, office equipment, computers, optical instruments and photographic equipment
(52.48.12) Retail trade of office machinery and equipment
(52.48.13) Retail sale of computers, software and peripheral devices
(52.48.14) Retail trade in photographic equipment, optical and precision instruments
(52.48.15) Retail trade in telecommunication equipment
OKVED code: Other retail trade of non-food products (UTII, Patent, simplified tax system)
(52.48.2) Specialized retail sale of watches, jewelry, sporting goods, games and toys
(52.48.21) Retail trade in watches
(52.48.22) Retail sale of jewelry
(52.48.23) Retail sale of sporting goods, fishing equipment, camping equipment, boats and bicycles
(52.48.24) Retail sale of games and toys
(52.48.3) Specialized retail trade of non-food products not included in other groups
(52.48.31) Retail trade in household chemicals, synthetic detergents, wallpaper and floor coverings
(52.48.32) Retail trade of flowers and other plants, seeds and fertilizers
(52.48.33) Retail sale of pets and pet food
(52.48.34) Retail trade in souvenirs, folk arts and crafts, objects of worship and religious purposes, funeral supplies
(52.48.35) Retail trade in household liquid boiler fuel, bottled gas, coal, wood fuel, peat fuel
(52.48.36) Retail trade in philatelic and numismatic goods
(52.48.37) Retail sale of works of art in commercial art galleries
(52.48.38) Retail sale of pyrotechnics
(52.48.39) Specialized retail trade of other non-food products not included in other groups
OKVED code: Retail trade in products (UTII, Patent, USN)
(52.1) Retail trade in non-specialized stores
(52.11) Retail sale in non-specialized stores primarily of food products, including beverages, and tobacco products
(52.11.1) Retail sale of frozen foods in non-specialized stores
(52.11.2) Retail sale in non-specialized stores of non-frozen products, including drinks, and tobacco products
(52.12) Other retail trade in non-specialized stores
OKVED code: Commission and agency services (intermediary services) in retail trade (STS)
(74.84) Provision of other services
(93.05) Provision of other personal services
OKVED code: Online store, Internet trade (USN)
(52.61) Retail trade by order
(52.61.1) Retail postal (parcel) trade
(52.61.2) Retail trade carried out through teleshopping and computer networks (electronic commerce, including the Internet)
(72.60) Other activities related to the use of computer technology and information technology
(52.63) Other retail trade outside stores (STS, UTII)
This grouping includes:
- retail trade of any type of goods carried out by mobile means of distribution and distribution trade
OKVED code: Vending machines, payment terminals (Vending) (UTII, USN)
(52.63) Other retail trade outside stores
(74.84) Provision of other services
(72.60) Other activities related to the use of computer technology and information technology
