OKVED codes compared old and new. What you need to know about the new OKVED codes

A year has already passed since the Federal Tax Service switched to new Classifier OKVED-2. However, our users continue to ask questions about the correspondence of old and new codes, as well as the need to report tax office about their replacement. If you are interested in compliance with OKVED of different editions, find out the answers to the most FAQ on this topic.

Which OKVED is used to register a business?

In 2016, three editions of the Species Classifier were in effect simultaneously economic activity:

• OKVED 1;
• OKVED 2;
• OKVED 2007.

To compare OKVED, find in column “B” of the table old code. For example, the old code is 52.43 " Retail footwear and leather goods" now corresponds to new code 47.72 “Retail trade in footwear and leather goods in specialized stores.” As you can see, in this example both the OKVED (code number) and its description have changed.

Do I need to inform the Federal Tax Service about changing old codes to new ones?

Entrepreneurs who are registered under the old OKVED codes and were already registered in the Unified State Register of Individual Entrepreneurs at the time of the transition to the new Classifier, should not report to the inspectorate about the replacement of codes. At least, this is what follows from the information on the Federal Tax Service website.

However, from the comparative table it is clear that not all old codes correspond to the new ones. In principle, there is no penalty for taxpayers for this, because the tax service is responsible for the accuracy of the recoding of OKVED and their reflection in the Unified State Register of Individual Entrepreneurs.

So, the correspondence between old and new OKVED ov in 2017 can be checked using a special transition table from the Federal Tax Service. Before entering codes into documents, check the table: this way you will protect yourself from errors in forms, etc.

Aligned with federal laws group names individual species activities, previously existing contradictions in legislative acts were eliminated.

What codes to indicate in declarations

The transition key for the OKVED 2001 - OKVED 2 classifiers is presented on the website of the Ministry of Economic Development of Russia. Let's give an example of searching for a new OKVED code using this key.

Example

Romashka LLC has not yet received a notification from Rosstat with new OKVED codes. There is only an old letter from 2008, according to which the code of the company’s main economic activity is 51.64.2 “ Wholesale computers and peripheral devices" Before drawing up the declaration in 2017, the chief accountant Tatyana went to the website of the Ministry of Economic Development of Russia, clicked on the line “keys OKVED 2001 - OKVED 2”, and an Excel table with the ratio of old codes to new ones was loaded into her computer. In it, Tatyana quickly found that the old code 51.64.2 corresponds to the new 46.51 “Wholesale trade in computers, peripheral devices for computers and software.”

Confirmation of the main activity code in the Social Insurance Fund

Please note that there is another innovation in this issue since 2017. It applies to those organizations that have several types of activities indicated in the Unified State Register of Legal Entities. If the policyholder does not confirm the type of main activity on time, officials have the right to set a tariff for insurance premiums “for injuries” based on OKVED codes in the Unified State Register of Legal Entities for the activity for which it will be maximum. Such changes in clause 13 (approved by the Decree of the Government of the Russian Federation) are made by the Decree of the Government of the Russian Federation.

Updating OKVED codes in the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs

Tax officials independently updated the data in all Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs in accordance with OKVED. The code conversion algorithm was agreed upon with the Russian Ministry of Economic Development and Federal Treasury. So, if one code of a type of economic activity according to OKVED 1 corresponds to several codes according to , then they were all entered into the registers. Code with lowest value becomes the main type of economic activity, and the remaining codes reflect additional types activities.

Despite this, be sure to check the extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs to ensure that the new codes correspond to the types of actual activities of the organization. When automatically converting codes, the following errors or ambiguities may occur:

• The digital codes in the register remain the same, but according to the new classifier they correspond to completely different types of activities. For example, in the old classifier, code 92.1 is “Activities related to the production, distribution and screening of films,” and in the new one, “Activities related to organizing and conducting gambling and making a bet."
• The activities of the organization according to the new classifier are indicated in the Unified State Register of Legal Entities with only three signs instead of four. For example, it is possible that instead of code 20.20 “Production of veneer, plywood, slabs, panels,” which was in the register according to the old classifier, only more general code 16.2 “Manufacture of wood products, cork, straw and weaving materials.”
• One code in OKVED 1 may correspond to several codes in. Thus, code 55.30 “Activities of restaurants and cafes” OKVED 1 corresponds to both the general group code 56.10 “Activities of restaurants and food delivery services” OKVED 2, and some of the six codes from 56.10.1 to 56.10.24 for more specific types activities. There is no clear explanation yet of what code was added to the registry during automatic updates in such cases.
• Or, conversely, several codes in OKVED 1 can correspond to one code in. This may lead to the fact that after recoding the company will repeat the same type of activity several times. Thus, codes 15.51.12, 15.51.5, 15.51.13, 15.51.14 in the old classifier correspond to one code 10.51.9 “Production of other dairy products” in the new one.

If you find that incorrect OKVED codes are indicated in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, submit to the tax authority an “Application for amendments to information about a legal entity contained in the Unified state register legal entities" in the form or, accordingly, " Application for amendments to information about an individual entrepreneur contained in the Unified State Register individual entrepreneurs"in the form (approved by Order of the Federal Tax Service of Russia). IN otherwise Various negative consequences are possible:

• For an organization or individual entrepreneur conducting activities that are not included in the register according to the corresponding new code OKVED classifier 2, there are fines for officials in the amount of 5 thousand to 10 thousand rubles (clause 4 of Art. Code of Administrative Offences).
• Behind late submission information about a legal entity or individual entrepreneur to the registration authority is also provided administrative responsibility for officials in the form of a warning or a fine in the amount of 5 thousand rubles (clause 3 of Art. Code of Administrative Offenses).
• Types of activities of individual entrepreneurs under the simplified taxation system that do not correspond to those declared in the Unified State Register of Individual Entrepreneurs may be subject to personal income tax (letter from the Ministry of Finance of the Russian Federation).
• Tax authorities may refuse to deduct VAT and not accept expenses for tax purposes if the organization does not have the required OKVED.
• Often, counterparties refuse to cooperate with a company whose OKVED codes in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs do not correspond to the types of activities carried out.

With changes in the summer of 2016, the provisions on the formation All-Russian classifier types of economic activity, many entrepreneurs and business owners are faced with the problem of matching old and new codes that are needed to fill out documents and register new business entities. To understand this issue and understand what's what, you can use comparison table old and new OKVED, which provides previous values and their active analogues.

This material clearly shows the procedure for changing codes. Therefore, if you are about to register with government agencies, read the table and find new codes to fill out. This way you can avoid mistakes and open an enterprise or individual entrepreneur in a specialized area without any problems.

What you need to know about OKVED

The all-Russian classifier was created to simplify the accounting of those operating in the territory Russian Federation enterprises and individual entrepreneurs. Codes in numerically allow you to create specialized bases with a small amount of data instead of a voluminous description, in which various errors may be made. Each OKVED code consists of at least 4 digits indicating the main type of activity. In addition, several more numbers can be added to it, which are responsible for updated information. Table compliance with OKVED old and new contains all the codes in this format. If necessary, you can obtain detailed data by selecting a specific profile.

When registering a new subject entrepreneurial activity there are two ways:

1. Indicate only one type of activity. This can be done if you are completely confident that the company will not change its profile or expand throughout its existence. However, as practice shows, there are no such enterprises and, sooner or later, management will have to expand the OKVED list, which will lead to unnecessary financial and time costs.
2. Enter several codes at once. In order not to miss, before registering, analyze the prospects of the enterprise, think about what related industries it can operate in. For example, if we are talking about the production and sale of footwear products, it may be useful to include trade in the list related products, or add retail sales etc. Competent actions in this aspect will significantly save time on further adjustments.

But even if you did not foresee the coming changes, you should not be upset, because you need to make changes to the registration and permits possible at any time. And in this case, the compliance table of the old OKVED 2016, which contains all the necessary information, will help you.

What does the correspondence table look like?

The design of the material is tabular form, where on the left side are the main types of activities corresponding to the letter sections from OKVED, valid until 2016, and on the right you can find their corresponding analogues. If you look at the data presented here, you can see a large number of differences:

• The codes themselves, although they have retained their format, are completely different in terms of numbers;
• The letters of some basic species do not correspond to the new ones;
• Several activities have been added. Now the list has been expanded from 17 to the name, and the last letter is “U”.

You should not rely on symbols from the old table. They do not coincide with what is in the new OKVED. Therefore, you need to look for the codes you need by reading each line. But there is another, simpler and quick way. If you need to register a new code, or open a business with a certain direction, you can find on the Internet special resources, which offer a database with a convenient search engine. You just need to enter the old information in numerical terms in the appropriate field search engine and press "Enter". After this, the program itself will compare the codes and give you the correct option.

You can carry out this operation an unlimited number of times until you find all the information you need.

Duties and responsibilities according to OKVED

After the adoption of the Federal tax service of the Russian Federation, it was decided to appoint such changes transition period, during which legal force will have both old and new codes. On legislative level it is stipulated that the validity period ends at the beginning of 2017. Thus, from this moment on, registration of new enterprises and individual entrepreneurs must be carried out exclusively with new data. If you indicate old codes, there is a high probability that the registration authority will simply refuse to open you, and all documents will have to be prepared anew.

To avoid mistakes in filling out the relevant forms, use the table of old and new OKVED 2016 codes, which can be found on our website or on any other resource on the Internet. By spending just a few minutes of your time, you will understand what is happening and be able to operate competently new information, accurately understanding the subtleties of design. It will also be useful to write down for yourself the activity codes and their subsections that interest you before going to Companies House to reduce the time spent there and achieve the expected result.