OKVED codes for travel agency. Tourism activities: OKVED code

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In order to engage in entrepreneurial activities in the field of tourism, it is necessary to have a list of certain documents and stages of building this type of business. One of the mandatory items will be obtaining the OKVED code - the all-Russian classifier of species economic activity.

What is it for and what is its function:

• The code defines the field of activity or the provision of services.
• Simplifies the process of classifying a certain area of ​​business activity for the state.
• Serves to collect statistics on the types of entrepreneurial activity.
• Thanks to him, it is easier for the state to determine the tax rate of an entrepreneur.

What are the types of codes:

• yy - class;
• yy.y - subclass;
• uu.u - group;
• uu.uu.u - subgroup;
• uu.uu.uu - view.

For business in the field of tourism, the following set of OKVED codes is provided:

• 63.3 - activities travel agencies
• 63.30.1. - organization of complex tourist services.
• 63.30.2. – provision of excursion tickets, accommodation, vehicles.
• 63.30.3. – provision of information services.
• 63.30.4. - provision of tourist excursion services.

The activities of travel agencies include:

• activities of travel agents.
• The activities of the organizers of tourist trips.
• Activity of guides, guide-interpreters.

Let's consider each item in more detail.

Activities of travel agencies

A travel agency is a company that sells tours from tour operators. In fact, the purpose of a travel agency is to work with private and corporate clients.

There are three types of travel agencies:

• A network travel agency is an agency under one company brand.
• Authorized travel agencies - are registered by the tour operator for the sale of specifically his tours.
• Independent travel agency - exists under its own name and works with different tour operators.

All these activities have one thing in common - the travel agent mediates between the travel agency and the buyer for a percentage of the transaction, also buys the tour from the tour operator and independently sells the product to the client.

What are the tasks of a travel agency?

• Assistance in choosing a tour for the client, based on his wishes.
• Providing accurate and complete information regarding the tour.
• Preparation of the entire package of documents for the client.
• Providing assistance to the client if he found himself in a difficult situation during the tour.

The activities of the organizers of tourist trips

An organization that organizes tours and services for tourists is called a tour operator. Its activity includes the complete set of a package, tourist services.

The package of tourist services includes:

• sports and resort organizations;
• gaming establishments;
• catering places;
• overnight accommodations;
• transfer companies;
• firms providing excursions, etc.

The tour operator develops tourist routes, fills them with certain services with the help of service providers according to the requirements of the client.

A tour operator differs from a travel agency in that:

• independently acquires a tourist product, income comes from the difference in price from buying and selling to a travel agent;
• acquires individual services and forms them independently;
• the tour operator always has a stock of a tourist product.

Tour operators are classified into several groups:

1. Kind of activity:
   • Mass market operator - organize (realize) most of the tourist trips (often using charters).
   • Specialized tour operator - works with a certain kind travel package (with a specific country, a specific client base - family tours, business tours, etc.).
2. By place of business:
   • Domestic - work within the country.
   • Outbound - provide travel packages abroad.

Activities of tour guides, guide-interpreters

Guides-translators and people conducting excursions are another branch in the field of tourism. Almost no tourist enterprise can do without it today.

The guide is a qualified specialist in the field of activities to familiarize tourists with the culture, history of a particular area.

Guide-interpreter - a guide who knows perfectly foreign language, the possession of which is mandatory for translation and when conducting excursions in a certain area.

Tour guides and guide-interpreters can act as subjects of tourism activities:

• With a tour operator.
• With a travel agency.
• With excursion organizations.
• As an individual - a guide who has a specialty and accreditation in the preparatory and organizational activities and excursions.

The main activity of the guide is the preparation, accompaniment and familiarization of tourists with the culture, the object of showing a certain area, which takes place for cognitive, cultural and educational purposes.

The main activity of the guide-interpreter is to accompany and familiarize tourists with the resources of a tourist nature, which occurs due to simultaneous translation (or consecutive translation) during the work of the guide.

On a note

• It is worth remembering that the price of the tour is determined by the organizer of tourist trips, and the travel agent cannot sell at a price lower than that of the tour operator.
• The actual cost of a travel package with a travel agent may be lower, provided that the travel agent himself provided a discount to the buyer.
• The price of a tourist product sold by a tour operator is the same both in travel agencies cooperating with this operator and in the company itself. The fact that it is cheaper to buy a tour directly is not true.
• There are "unscrupulous" tour operators that are registered in the database, they themselves buy tourist products in large quantities from other travel agencies, and sell them to a travel agent at dumping prices. Naturally, this travel agency-travel agency will receive a good percentage of the sale of tours. Such firms usually do not bother to recruit professionals for their company. After all, they have already received a commission, and what happens next with the tourist himself is not important.

Practice shows that tourists who are attracted by prices below the market average have regretted more than once after contacting a certain tour operator.

Tourism is constantly developing not only in our country, but also in the countries of the world. It is not surprising that entrepreneurship in this area is gaining momentum very quickly, and the number of services offered is growing rapidly. The organization of an entrepreneurial object, the direction of which is tourism, is a profitable occupation, the demand for which is growing every year. OKVED tourist activity is also considered, assigning certain codes to its directions, which are indicated during registration.

As you know, when registering a business, it is possible not only to indicate those codes for which activities will be directly carried out, but also those for which work is at the planning stage and, possibly, will be carried out in the future. Therefore, a novice entrepreneur needs to decide what services he is ready to provide, even before registration, in order to provide them with special codes in registration documents.

In principle, every entrepreneur who first dealt with some services, and then decided to change their direction, can freely do this legally if he notifies the regulatory authorities of this fact within three days after the start of the provision of new services. Such a notification is accompanied by changes in the records of the Unified State Register of Legal Entities or EGRIP, and for this it will be necessary to pay a state fee for each change. That is, it is in the interests of the entrepreneur himself to foresee the possible development of events and indicate all the codes initially, so as not to pay additional contributions to the state budget later.

If the entrepreneur starts to carry out activities in a new way, and the notification of the relevant authorities does not follow, then a fine will be imposed on him, which he will have to pay, and then the state duty.

What can be included in tourism activities

To determine directions of the All-Russian classifier, it is worth first considering what entrepreneurship in relation to tourism can consist of, what services these can be. Firstly, this is the work of travel agencies and agents, since it is these persons who are engaged in the implementation and organization of tourism events. The services provided by these agencies may relate directly to the laying of tourist routes, planning the use of the infrastructure of the area in which the route passes, as well as booking and registration. Also, these agencies can help their clients with the registration and processing of all required documents required for this route.

Tourist events concern not only trips abroad, they can take place within the country, and even within the same city. At the same time, it is necessary not only to create an interesting recreational route, but also to consider the use of vehicles, as well as the provision of food or visiting entertainment places.

Travel agencies, in addition to organizing and implementing direct travel, can also provide consulting services, as well as provide guides for tourist groups or individuals if they so desire. Such measures are also considered entrepreneurial activity, for which there is a separate place in OKVED.

Which codes to apply

OKVED in 2016 provided for a whole class for tourism activities, in which this activity is described in detail, indicating the codes used. Which of them to indicate for registration is determined by the entrepreneur himself, but since tourism services are quite diverse, and are also usually provided in a complex form, it is worth considering the proposed codes.

• - the code that will be used by the travel agency when selling itineraries and tours to both individuals and commercial customers, on a retail or wholesale basis;
• 12 - code used by tour operators. Their competence includes the direct organization of a comfortable promotion of a tourist along a tourist route, including entertainment places, food outlets, as well as the resettlement of tourists.
• 90 - code for the services provided in the field of booking and registration. These services can be based both on hotel check-in and on booking tickets for vehicles, entertainment and cultural places, etc.

Selection rules

For an entrepreneur who has decided to place his activity in tourism, it is very important to decide what services he is ready to provide to his clients. After all, some of them cannot exist without additional ones.

So, if an entrepreneur decides to act only as an intermediary between the organizer of tours and the consumer, then he needs a travel agent code, and if this activity involves both independent development and organization of travel, then a tour operator. In the event that the development is carried out by the entrepreneur himself, and the sale is carried out by another, then he only needs the code tour operator. By the way, the work of such an enterprise cannot be carried out without a booking code, because it is in the competence of the operator to develop a tourist route in which everything is thought out and planned. After all, people who want to go on a trip through a travel agency usually do not want to worry about transportation, accommodation and food.

So, when organizing an entrepreneurial object for specialization, tourism is necessary A complex approach to the question of its organization.

Every year, tourism slowly but surely continues to develop, opening up opportunities to visit any corner of the world at an affordable cost. Of course, this type of activity, like others, has its own OKVED code. So, the code used in this activity is 79. OKVED, decoding means that it includes work carried out by travel agents.

On the one hand, it would seem that opening a business aimed at selling travel requires huge financial investments. Actually no more is required financial resources, and the ability to properly organize the rest of tourists. It is on the cost of travel and the privileges present in it that the demand for a travel agency depends.

Opening is easy, but developing is difficult

Yes, now it does not take much money to open a travel agency. You just need to go through the registration procedure, indicate OKVED 79 in the tax authority and purchase it for the premises necessary equipment. And that's it, you can start offering your services. But the already existing number of travel agencies and the constant emergence of new similar firms reduces the attempt to develop this type of activity to almost zero. Therefore, now, despite the frequent opening of travel companies, most of them are initial stage activity cannot withstand competition and quickly closes.

But those that nevertheless found an approach to potential customers and managed to show their positive qualities brightly, standing out among similar firms, are developing rapidly. It is worth noting that two types of companies take part in the tourism business. So, one of them are agencies, others are operators. Agencies, in fact, are intermediaries who find a potential client and receive remuneration from the operator.

What is the secret of success

Before starting to offer travel and tours, the agency signs an agreement with the operator, which indicates the amount of commission if a potential client is identified. In most cases, it is 10% of the tour value. To attract tourists, many agencies deliberately reduce their commissions, which reduce the cost of the tour.

It is this method of attraction that is now actively used by almost all travel agencies. In addition to travel and tours offered by travel agencies, the OKVED code 79 also reflects activities such as transportation and accommodation of individuals. individuals on a wholesale or retail basis.

Tourist services continue to be in demand, but, unfortunately, the demand for them is now significantly less than the supply. Therefore, despite the easy opening of the type of activity reflected by the OKVED code 79., the probability of its successful development is small.

The All-Russian classifier of types of economic activity contains many areas that can be the main type of economic activity of travel agencies and firms providing travel services.

Decoding codes OKVED 2017

Consider the decoding of OKVED codes for tourism activities:

• 63.30 — Activities of travel agencies;
• 63.30.1 – Organization of complex tourist services;
• 63.30.2 – Providing excursion tickets, providing accommodation, providing vehicles;
• 63.30.3 – Provision of tourist information services;
• 63.30.4 — Provision of tourist excursion services.
• 79.90 – Other booking services and related activities and some others that you can see directly in the activity codes.

Activities of travel agencies

So, a travel agency or travel agency is a company that sells a finished product, tours, tours and other offers of a travel operator.

The tour operator, in turn, the organizer, who works directly with air carriers, organizes transportation, trips, negotiates with hotels and provides direct offers travel companies who sell tickets on the spot, and so on.

All responsibility falls on the shoulders of the tour operator, who is responsible for all work after the sale of the tour to the client, and only a small part of the responsibility lies with the travel agency that directly sells the tours. Their area of ​​responsibility is correct sale and the correct conclusion and execution of the contract with the client and the tour operator.

The main product that both the travel operator and travel agent provides is a travel package - a kind of complex of services.

Travel package includes:

The travel agency receives income primarily from the percentage that is left to them for the sale of the travel package, as a rule, it is 8-10%.

Tour operators practice that the percentage depends on the number of sales of the travel agency. So, some agencies receive a percentage equal to 10 and even 15 percent of the amount of the travel package.

Also, travel agencies study tours, at minimal prices, in order to tell hotels, various countries, excursions in them. The main task of these tours is to increase the sales volume of both the travel agency and, as a result, the travel operator.

So, the activity of travel agencies is aimed at selling tours, travel, transportation and accommodation of persons and commercial clients. Also to the activities of travel agencies OKVED 79.90. By the way, this code is suitable for almost all types of tourism activities, it is a kind of universal code. To this year, the tax authorities calmly accept documents for registration with a code, although they know that the code does not specify the type of activity, but includes those activities that are not listed in other tourist activity codes.

Activities of tour operators

This type of activity includes primarily the activities of organizing tours. Tourism may include the following areas: transportation, accommodation, meals, visits to museums, historical or cultural institutions, theatrical, musical or sporting events.

As mentioned above, this activity may also be related to the activities of travel agencies, for example, the main activity may be activity as a tour operator - this is the official OKVED code 79.12, and the additional code may be code 79.90, which also includes the activities of a tour operator and travel agency activities.

A large tour operator often does just that, that is, it works both as an operator and as an agency. This is not prohibited by law, and the economic effect is clearly visible, so no one needs to pay 8-15% compensation, but just pay the cost of the office and the salary of employees, the rest becomes the company's profit.

Activities of guides, guides - translators

The activity of guides and guides in OKVED codes includes two codes, but only code 79.90 can be the main one, and code 79.90.2 can be additional. This code is directly your professional code, it is called the activity for the provision of excursion tourist services.

This type of activity does not need registration, like all of the above. When registering, you are required to indicate one main code of your activity, it can only be a 4-digit code, all the rest are either additional specific codes or less specific ones, for example, three-digit codes cannot be indicated.

At the same time, it can be noted that many well-known guides are cunning and act as follows: they do not register either individual entrepreneurs or LLCs. And they do their job like individuals while paying a tax of 13 percent. In the column “for what the income was received”, they indicate: legal practice.

They say that in their excursions they talk about the history of law, there have not yet been precedents for the tax authorities to sue such cunning people, but their justification does not directly fit the concept of legal practice.

On a note

In legislation Russian Federation there is an obligation: when registering, indicate the types of your activities, so some types are required for licensing, but after that, in case of failure to submit reports on statistics codes, you will not have anything for it.

So, let's say, paying taxes is one thing, but keeping statistics is quite another.

Also, on a note, if you are engaged in unlicensed activities, and the code for this activity is not indicated in your OKVED, you will not have anything for this either, because responsibility for this is not provided.

Of course, it is not necessary to approach OKVED as a mere formality, since there are rumors that soon it will cease to be statistics codes, but will become full-fledged codes of types of economic activity that the tax office will use in its work.