Okved "educational activity" - transcript. Can an individual entrepreneur open foreign language courses without issuing a license? Okvad for SP language school

(simultaneously two types of codes)

The new OKVED2 (All-Russian classifier of types of economic activity) OK 029-2014 differs significantly from the old one in terms of numbers. The codes don't match. OKVED 2 was introduced from February 1, 2014 (order of Rosstandart dated January 31, 2014 No. 14-st). The transitional period was until 2015, then until 2016. From July 11, 2016, when registering individual entrepreneurs and organizations, it is necessary to apply the new OKVED (OK 029-2014). Relevant for 2017

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Question:

The IP plans to open foreign language courses without issuing graduation certificates. We plan to recruit teachers who will teach children and adults. In this regard, several questions arise:

1) Is this activity subject to licensing?

2) Does an individual entrepreneur have the right to engage in such activities at all?

3) Under which OKVED should one register in order not to fall under licensing?

4) Does this activity fall under UTII?

5) Do I need to apply CCP?

Answer:

According to Art. 33.1. Federal Law of July 10, 1992 No. 3266-1 “On Education” (hereinafter referred to as the Law), educational activities of educational institutions, scientific organizations or other organizations for educational programs are subject to licensing.

According to Art. 12 of the Law, an educational institution is an institution that carries out the educational process, that is, it implements one or more educational programs and (or) provides the maintenance and education of students and pupils.

An educational institution is created and registered in accordance with the legislation of the Russian Federation.

In fact, your activity falls under educational services, therefore it is subject to licensing in accordance with applicable law.

In addition, since the educational institution is a legal entity, the individual entrepreneur is not entitled to engage in such activities.

To circumvent this situation, you can enter into contracts for consulting services, and not for training contracts. In this case, OKVED 74.84 - other types of services can be indicated as the type of activity. This type of activity falls under UTII.

However, with such an organization of business activities for the provision of services, it is necessary to take into account what you cannot do, for example, the sign "School of the English Language". In addition, if there are any training programs, your activity may be regarded as an educational activity, which may lead to adverse consequences for you.

According to Art. 171 of the Criminal Code of the Russian Federation, carrying out entrepreneurial activities without a license in cases where such a license is required, if this act caused large-scale damage to citizens, organizations or the state, or is associated with a large amount (250,000 rubles).

shall be punishable by a fine in the amount up to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period up to two years, or by compulsory works for a term of 180 to 240 hours, or for a term of up to six months.

In addition, in accordance with Article 48 of the Law, individual labor pedagogical activity, accompanied by, is considered as entrepreneurial and is subject to registration in accordance with the legislation of the Russian Federation. Individual labor pedagogical activity is not licensed.

That is, if teachers are registered as individual entrepreneurs and contracts are concluded by students directly by each of them, then licensing of this activity is not required.

As a type of activity, an individual entrepreneur must indicate the OKVED code 80.42 adult education and other types of education not included in other groups.

This activity does not fall under UTII, since UTII is applied to the types of business activities listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, and activities for the provision of educational services are not included in this list.

According to Art. 2 of Federal Law No. 54 "On the use of cash registers" Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, may carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the event of providing services to the population, subject to the issuance of appropriate forms of strict accountability.

Legal Counsel of LLC Law Firm "Maslov and Partners"

The sphere of education is a very extensive and voluminous object for consideration in terms of the type of economic activity. There are many educational institutions, most of which have a certain specialization or are aimed at general educational measures. In the modern world, education plays a huge role both for the population and in the form of entrepreneurship, because some private educational institutions are not only in demand, but can also become very profitable business objects. That is why it is worth considering OKVED education.

The classifier by type of economic activity is a very extensive resource that is in demand by entrepreneurs. It has a very complex structure, but only at first glance. The main and largest areas of economic activity form its sections, and the varieties of this activity are classes. In turn, the classes are divided into groups and subgroups so that each, even a small type of business, receives a specific code to indicate when registering at the state level.

All OKVED educational activities are collected in a single section. This makes it clear that education is indeed a separate and independent branch of the economy, which has a significant subsequent expansion and distribution. It follows from this that this direction of entrepreneurial work is of national importance.

Each section is called a certain letter of the Latin alphabet. This letter will not be indicated during the registration process, but it serves as an excellent orientation for the entrepreneur himself. So, if he manages to at least find out the letter of his section, then it will be much easier to navigate with the codes used. If we talk about education, then it occupied section P. This structural link serves to summarize all structural divisions, economic branches, as well as types and subtypes of activities within the framework of entrepreneurship.

What codes can be applied

This section has four main branches, which serve as the basis for the formation of codes for specific educational institutions. These branches are indicated using a class and a subgroup, and the subsequent division into types occurs by adding one more number:

• The beginning of the code used for the general type of education is -85.1.
• For institutions involved in vocational education – 85.2.
• When it comes to vocational training – 85.3.
• In case of provision of additional education services – 85.4.

Thus, OKVED 2016 provided code 85 for preschool education. It is this code that is used by general educational preschool institutions that work according to general programs. It is worth noting that the childcare process is not included in this code, which means that if the institution wants to provide this type of service, additional codes should be used. It is also worth noting that group 85.1 also includes those business entities that provide services for general education, secondary, general and primary.

Other areas of education

The next area of ​​education, within which activities can be recognized as entrepreneurial, is vocational education, which is higher and secondary. Each type has a separate code. 85. - code for those educational facilities that, as part of their activities, train mid-level specialists. 85.22 - code for educational facilities that provide higher education services.

85.30 is the code used by educational institutions and organizations providing vocational training services. This may be the acquisition of additional qualifications in the form of specialization in a certain type of equipment, as well as advanced training within the chosen profession.

Additional education

Separately, it is worth remembering about educational institutions that provide additional education services. These can be highly specialized schools, studios, circles that offer their services in mastering special skills. OKVED of additional education for children and adults stood out in a separate direction, where the main subspecies of such education are located.

It is worth noting that additional education can relate to both culture and sports, and the acquisition of special skills, which, for example, can be provided by martial arts schools or survival schools, etc. OKVED of additional education for children will be 85.41, it belongs to the field of culture and recreation and is the most common type among children's additional education.

So, the field of education is so vast and diverse that, in addition to organizing its separate class, a separate section has also appeared in OKVED.

This section includes:

Physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion for determining production (see "recycling" 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 which machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping plastic materials is classified in 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, pollution control 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 mixtures, 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.

These 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);

Processing of ores and other minerals classified in section B (MINING);

Construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);

Breaking down large quantities of goods into small groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;

Sorting of solid waste;

Mixing paints according to the client's order;

Cutting of metals according to the client's order;

Explanation of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

It is worth noting that in most cases, the opening of sports and other types of schools that are not related to obtaining school education provides an opportunity not only to make good profits, but also to realize many professionals with high levels of knowledge in these areas.

What is included in OKVED 85.41

This code is not used as the main one in reflecting a business; one of its members is more often used. Although it is worth noting that not only entrepreneurs actively use these types of OKVED codes. So, OKVED 85.41 is used by many sports schools offering sports training. It is also used by sports camps. This code is also indicated in tax documents by entrepreneurs who decide to open a riding school or a martial arts section.

This code also includes activities related to teaching swimming, gymnastics, and yoga. These sports are especially popular among entrepreneurs. But it is worth noting that, despite the use of this code to reflect many types of activities that are directly related to sports, it is not used by general education schools, colleges and universities for their sports activities. OKVED 85.41.1 and education received in the field of culture are not reflected.

The second OKVED code, 85.41.2, is intended to reflect activities related to the cultural sphere. It is used by many businessmen who decide to start working in the field of art. Now art, dance, music and theater clubs, schools, studios often open. The only exception is foreign languages, for which a different OKVED code is indicated.

The third code is OKVED 85.41 9. It is used in the case of conducting activities related to the provision of remedial courses or preparatory classes for exams. It also reflects language learning. Also, OKVED 85.41.9 is now actively used by entrepreneurs who decide to start their business with computer courses. It is used to reflect various trainings and courses designed to master certain types of professions.

Despite the fact that OKVED 85.41 has a decryption in 2016, and now has a very short explanation, the codes included in it have broader information that allows many entrepreneurs to indicate them in the opening for children and adults of any art school or special courses.