UTII: motor transport services for the transportation of passengers and goods

Types of transport services for the transportation of goods

Transport services are divided into several categories by type.

It should be noted that companies carrying out this activity on a professional basis not only provide a vehicle (or space in it) for delivering luggage to its destination, but also:

• carry out loading, unloading, reloading or transshipment at the expense of their own forces (loaders);
• provide services for temporary storage of goods in warehouses;
• take measures to prepare the vehicle for movement along a predetermined route;
• repair and technically maintain vehicles;
• provide a vehicle for rent or rental;
• allocate their own drivers who meet the qualification requirements;
• at the request of the customer and in the presence of technical (material, organizational) capabilities, they provide other services necessary to ensure the delivery of cargo or luggage to the final destination.

Some transport organizations provide the client with additional services indirectly related to transportation, for example:

• logistics, marketing;
• accounting support;
• cargo insurance, etc.

Based on the type of vehicle used for delivery, the following services are distinguished:

Depending on the category of charterer, services are divided into:

• external – when the charterer is an organization or individual entrepreneur not related to transport (for example, when an individual moves from one city to another);
• internal - when the organization or individual entrepreneur belongs to the transport industry.

Based on the nature of the service:

• technological;
• commercial;
• informational.

Transportation is also divided into types depending on the type of cargo:

• dangerous (to transport such property, the carrier organization must obtain a special permit, the issuance of which is carried out in accordance with the Administrative Regulations presented in Order of the Ministry of Transport No. 358 of November 23, 2016 “On approval...”);

  
  Photo: permit for transportation of dangerous goods

• perishable;
• oversized.

Explanations and clarifications

Cargo movement is an integral part of almost any business flow, regardless of its scale. The most valuable cargo includes human passengers. Organizing a business related to transportation means ensuring movement using various types of transport and organizing related conditions, such as parking, cargo storage, terminals, etc. You don’t have to deal with all this directly, but rent a vehicle with a driver or operator: such activities are also within this business area.

Mail is also a type of transport service, including the activities of couriers. The delivery items are:

• letters;
• periodicals;
• parcels, parcels;
• goods;
• products;
• funds sent by transfer;
• paid benefits and pensions.

This type of service includes transportation and home delivery of the listed objects.

But some forms of business are not included in transport services , although they are directly related to them:

• renting vehicles as is (without driver);
• repair and maintenance of any type of transport;
• activities related to the construction and maintenance of communication routes (roads, ports, stations, railway tracks, etc.).

Enterprises can organize the transportation of passengers and cargo by any type of land transport in any format, from taxis to international transport.

If an entrepreneur owns a funicular, cable car, or ski lift that does not belong to the municipal transport system, this can also be a transport service.

The movement of cargo (oil, petroleum products, gas, water, other liquids) through pipelines is included in a separate subgroup

The organization of transportation by water transport, in addition to the movement of goods and passengers, includes the activities of tugs and ferries. The OKVED group depends on the type of vessel - marine or other, regardless of the body of water in which it sails.

Air transport is limited to the transportation of people and cargo: this type of service does not include aerial pollination, aircraft repair, aerial photography and airport management.

What companies operate in Russia

The organization of transport services for the transportation of goods is carried out by companies engaged in this activity on a professional basis.

We present the most famous of them in the form of a table:

OKVED cargo transportation services 2021

49.4 — Activities of road freight transport and transportation services

This grouping includes:

• all types of cargo transportation by land transport, except for transportation by rail

49.41 — Activities of road freight transport

This grouping includes:

• all types of cargo transportation by road on roads: dangerous goods, large and/or heavy cargo, cargo in containers and transport packages, perishable goods, bulk bulk cargo, agricultural cargo, construction industry cargo, industrial cargo, other cargo

This group also includes:

• rental of trucks with driver;
• activity of transporting goods by vehicles driven by people or animals as draft power.

49.41.1 — Transportation of goods by specialized vehicles

49.41.2 — Transportation of goods by non-specialized vehicles

49.41.3 — Rental of cargo vehicles with driver

49.42 — Providing transportation services

This grouping includes:

• transportation services by road transport provided when moving to individuals and legal entities

OKVED for the provision of transport services for the carriage of goods

In accordance with clause “p” part 1 and clause “o” part 2 art. 5 Federal Law No. 129 of August 8, 2001 “On State...”, the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, respectively, contain information about codes of economic activity.

The main code and additional ones are indicated by a legal entity or businessman when submitting an application to the tax office for the purpose of state registration (on sheet I of form P11001 and on sheet A of form P21001, codes are also indicated on other forms - for example, on sheet L of form P13001, submitted when amendments to the constituent documents of a legal entity).

Codes are indicated in applications in accordance with the current edition of the All-Russian Classifier of Types of Economic Activities OK 029-2014:

How to use OKVED cargo transportation in 2021

Despite its large size, the classifier is quite easy to use. The first place to start is to find the section you need. They are grouped according to the Latin alphabet.

If your occupation is the transfer of goods, materials, etc., then the section you need is N.

Section H " TRANSPORTATION AND STORAGE" includes:

• Passenger and freight transportation by any type of transport, both along a specific route and without it.
• Service at stations and terminals, parking, cargo handling and storage, etc.;
• rental of vehicles, their repair and maintenance;
• overhaul or maintenance of vehicles other than automobiles;
• construction, maintenance and repair of roads, railways, ports, airfields;
• postal service activities.

To find the required code, it is worth remembering its structure. It includes a combination of different numbers. They are divided:

For cargo transportation, as the main type of income, it is enough to know the first four digits. For additional earnings 5-6 figures.

Having entered the required section of OKVED, in our case it is N, we first find the required class. Knowing the class, we go to the subclass, and then to the group. Look at what groups exist in Section H.

OKVED cargo transportation 2021 with decoding

It is important to determine the cipher as accurately as possible. For example, pay attention to groups 49.41 and 49.42. In the first case, we are talking about transporting goods and the like, in the second case, personal belongings. Such nuances are not uncommon even within the same group:

• 49.41.1 – transportation by specialized vehicles;
• 49.41.2 – by ordinary trucks.

Therefore, first clearly think about the type of your occupation, and then select the appropriate OKVED for it. How to do this in reality, read the example below.

Sample application and agreement

In accordance with Part 1 of Art. 785 of the Civil Code of the Russian Federation, according to the contract of carriage, the charterer undertakes to deliver the cargo entrusted by the charterer to the destination and hand it over to the person authorized to receive it (recipient). In turn, the sender undertakes to pay the carrier the fee stipulated by the contract.

An agreement with an individual entrepreneur or a legal entity can be concluded for an indefinite number of applications with a validity period of 1 year. This, for example, is practiced in Business Lines - the contract is valid until the end of the year and is automatically extended if there are no claims from the parties.

To order delivery based on such an agreement, you need to submit an application. Its form is usually an annex to the concluded agreement (see picture).

Photo: application for ordering a vehicle

An example of how to choose OKVED cargo transportation in 2021

Let us show with an example how to choose an OKVED code depending on what the entrepreneur wants to do. In our case, the business will be related to cargo transportation.

Example. Suppose a certain businessman decided to organize the transportation of various goods from the region to the city. He chose this type of entrepreneurship as his main one. And as an additional income, he also created a parking lot for trucks of farmers coming to the city.

He goes into section N of OKVED 2, runs through the classes and reaches 49.

• Class 49 is land transport activities. Then he goes through the groups of this class;
• Group 49.41 – all types of cargo transportation by road. Let's move on to the subgroup;
• There are three of them:
• 49.41.1 – transportation of goods by special machines;
• 49.41.2 – transportation by non-specialized vehicles;
• 49.41.3 – rental of transport.

Of these three subgroups, 49.41.2 suits our individual entrepreneur. There are no species in this subgroup, so we’ll stop there. In principle, there would be no need to look for a subgroup and species. To fill out form p21001 and submit data to the Unified State Register of Legal Entities, 4 digits of the main activity code are enough. But we also have a side issue - parking.

We repeat the steps, starting with searching for the desired class. In this case it will be 52 - warehousing and auxiliary transport activities.

• Group – 52.21 – auxiliary business related to land vehicles;
• View – 52.21.24 – parking lots, car parking.

What other documents are needed?

In accordance with the requirements of Federal Law No. 35 of March 6, 2006 “On Combating Terrorism”, when sending cargo, in addition to the application, the following documents are provided:

• containing information about the actual sender and his authority;
• about the cargo;
• about the recipient.

For example, a legal entity will need to present:

What is OKVED

Before sending a package of documents to the specialists of the territorial tax service for registration, future individual entrepreneurs and LLC founders must have a clear idea of ​​what types of commercial activities they are going to engage in. This is important because when entering information about a newly created enterprise into state registers, OKVED codes are of decisive importance for tax authorities.

If you decipher this abbreviation, it will sound like this:

All-Russian Classifier of Types of Economic Activities.

Already from the title it is quite clear what the essence of this document is: each type of commercial work or service in Russia has its own digital code. To enter classification codes into the title package, you do not need to create any special documents; it is enough to list them in the application for registration of an individual entrepreneur or a limited liability company, which is filled out in a strictly established form.