OKVED codes retail trade. OKVED commission trade Activity codes for individual entrepreneurs retail trade
Since 2017, in connection with the transition to a new classifier, a new grouping of OKVED codes has been used: retail trade or wholesale. A detailed list of codes with decryption can be viewed and downloaded in this article.
Starting from January 1, 2017, tax authorities and companies, including wholesale and retail trade organizations, switched to the new Classifier of Types of Economic Activities OK 029-2014. The directory was approved by Rosstandart by its order dated January 31, 2014 No. 14-Art. True, the codes changed a long time ago, but they were officially allowed to be used only this year.
This means that each type of wholesale and retail trade now corresponds to a new OKVED code. The inspectors posted the same codes in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. Therefore, when registering and re-registering, confirming the type of activity, as well as when preparing reports, organizations and entrepreneurs must now strictly take codes from the new OKVED.
Licensing, tax benefits, and the tariff for contributions for injuries depend on the specified code. Also, new codes are a necessary “requisite” for accounting and tax reporting. At the same time, the legislation does not limit the choice of the number of types of activities. The main rule is the presence of at least one code that will characterize the main type of trade that the company conducts.
Trade activities are the most in demand at present. Wholesale and retail trade involve the sale of a finished product, without changes or modifications that may change the product. But at the same time, such trading may include functions for:
- sorting and organizing goods;
- packaging and packing;
- mixing of goods;
- bottling;
- division into small or larger trading parties;
- warehousing for storage;
- and etc.
Each type of trade is assigned its own code. OKVED codes for retail and wholesale trade are specified in section G classifiers, which is called "Wholesale and retail trade; Repair of vehicles and motorcycles".
Section G consists of three groups - 45, 46 and 47.
To determine how to search for a suitable type of trade in the directory, we will provide a description of each of the three groups.
Grouping of trade codes OKVED 2017Sale of new and used cars and motorcycles;
Sale of consumables and spare parts;
Maintenance and repair of motorcycles, cars and trucks.
Activity of agents in wholesale trade and sale of vehicles (based on commission agreements)
Maintenance services (polishing, cleaning, vehicle washing, etc.)
All types of wholesale trade within and outside the Russian Federation (export/import).
The choice of a specific code depends on the type of product, for example, let’s select OKVED trade in food products:
- 46.3 “Wholesale trade in food products, drinks and tobacco products”, then we look for the desired product - coffee and fruit:
- 46.31
Wholesale trade of fruits and vegetables
- 46.37
Wholesale trade of coffee, tea, cocoa or spices
All types of retail distribution of new and used goods
OKVED retail trade is divided depending on the place and direction of trade:
Through supermarkets;
- in specialized and non-specialized stores;
- in market stalls;
- Internet and postal trade (courier delivery).
For example, OKVED trade in construction materials should be searched in the section:
47.5 Retail sale of other household products and in specialized stores.
If your company sells a wide range of goods and it is difficult to identify the predominant group, we use OKVED non-specialized trade:
47.1 Retail trade in non-specialized stores
You can download the updated directory of OKVED codes 2017 for wholesale and retail trade from the link above.
How to determine the main OKVED for tradeTrading activity is very variable, it depends on supply and demand, places of sale and the final buyer; these conditions influence the choice of one OKVED as the main one. But one thing remains unchanged - an organization has the right to register many types of activities. Information on codes, both main and additional, will be recorded in registers. Then they will be needed to fill out reporting forms.
The main type of trading activity is the direction of trade that brings the organization or individual entrepreneur the greatest income. Since income from different groups of goods or the end buyer (wholesale or retail) will have a different share in the total income of the company, the main OKVED will depend on this. The activity with the highest income will be set as the main one for the current year.
At the beginning of the activity (at registration), the main one is chosen at your own discretion. The code for such an activity should describe it as accurately as possible.
The company chooses its main activity at its own discretion. The procedure is established in paragraph 9 of the Rules for classifying activities as profrisk. The government approved them by Decree No. 713 dated December 1, 2005.
By the way, the % of contributions for injuries is tied to the main type of activity. In accordance with Order of the Ministry of Labor No. 851N dated December 30, 2016, each code is assigned a certain rate of contributions for injuries. The logic in breaking down the codes is based on the risk of injury or occupational disease for workers; the higher the risk class, the higher the percentage of injuries. The old classification is no longer valid (order No. 625n dated December 25, 2012), it is possible that your codes from the new OKVED automatically changed the previous injury rate.
Which OKVED code should be indicated in the reporting?On the title pages of declarations, calculations and information submitted to funds, inspection and statistics in 2017, it is necessary to indicate the code according to the new OKVED.
If an organization changes its type of activity or adds new areas of work that were not provided for at the registration stage, it is necessary to submit a notarized application to the inspectorate:
- form P14001 - no changes to the charter;
- form P13001 - if changes are made to the charter (together with the application, you must provide a decision on the change and the changes to the charter themselves);
- receipt of payment of state duty 800 rubles.
- the physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)
Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.
The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification 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 production of non-specialized components and parts of machinery and equipment, for example 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 include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic processing or treatment of waste, which is classified in section E (water supply; sewerage, organization of waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in 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. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining 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 (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20
- Pasteurization of milk and bottling, see 10.51
- leather dressing, 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, metallization and heat treatment of metal, see 25.61
- mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10
There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:
- logging activities classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
- modification of agricultural products classified in section A
- preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars)
- beneficiation of ores and other minerals classified in section B (MINERAL MINING)
- construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION)
- activities of breaking down large quantities of goods into smaller groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals
- solid waste sorting
- mixing paints according to customer's order
- metal cutting according to customer's order
- explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)
must correspond to the digital codes of the OKVED classifier and have at least four characters.
Classifier OKVED-2The OKVED classifier or reference book is a special document developed by Rosstandart. Until 2017, three editions of the classifier were in effect at once, which sometimes led to errors in the selection of OKVED codes and refusal of state registration of individual entrepreneurs. Since mid-2016, the OKVED-2 or OK 029-2014 (NACE Rev. 2) classifier, approved by Rosstandart Order dated January 31, 2014 N 14-Art., has been used to register individual entrepreneurs and legal entities.
Use only the current edition of the classifier from reliable sources! If you indicate the type of activity according to OKVED from the invalid edition of OKVED, you will receive a refusal to register an individual entrepreneur.
OKVED-2 consists of 21 sections, lettered in the Latin alphabet. Each section is divided into class, subclass, group, subgroup and species. In an application for registration of an individual entrepreneur, the digital code according to OKVED must be four, five or six digits. Let's look at an example of how to choose an individual entrepreneur type of activity.
Let's say a future entrepreneur wants to set up a stall to produce and sell fast food. In the classifier, this line of business has group code 56.10 and the characteristic “Restaurant activities and food delivery services.”
The group with the OKVED code 56.10 includes a subgroup with the code 56.10.2 (Activities for the preparation and/or sale of food ready for immediate consumption on the spot, from vehicles or mobile benches), and it, in turn, includes a code of the type 56.10 .24 “Activities of market stalls and food preparation stalls.”
If you indicate in the application the OKVED code for individual entrepreneurs of four characters (56.10), then you will be able to engage in other types of activities included in this group:
- 56.10.1: Activities of restaurants and cafes with full restaurant service, cafeterias, fast food and self-service restaurants
- 56.10.3: Activities of restaurants and bars to provide food in railway dining cars and on ships.
If you enter in application P21001 only the type of activity with code 56.10.24, then you will not be able to open a summer cafe or restaurant using it until you report the new code to the tax office. Excessive detail is not needed here, so we recommend indicating the type of activity of the individual entrepreneur in the format of a four-digit code.
Please note that some areas of business are not available to an individual entrepreneur. For example, in order to sell strong alcohol, open a pawnshop, or engage in microfinance or insurance activities, you need to register a commercial organization (LLC or JSC).
How many OKVED codes can you choose?When registering an individual entrepreneur, the types of activities that are included in application P21001 are not limited. Sheet “A” holds 57 codes, but if this is not enough for you, then you can fill out the second and third sheet “A”. Typically, applicants indicate 10-20 codes to describe related areas of business.
The mere indication of multiple codes when registering an individual entrepreneur does not affect anything. In reality, there is no need to carry out all the chosen directions, submit separate reports or pay more taxes. But there’s also no point in trying to enter as many OKVED codes as possible, just in case. Later, an individual entrepreneur can always add types of activities by submitting a special form P24001.
One of the OKVED codes, according to which the maximum income is expected to be received, must be selected as the main one. The main code is important when choosing a tariff for employee injury insurance. The higher the risk of injury at work or occupational disease, the higher the rate of contributions established by law.
Certain types of activities must be licensed, i.e. obtain mandatory permission to engage in them. If a licensed type of activity is in the codes you have chosen, this does not mean that you need to immediately issue a license. It will only be needed when you actually start this business.
How to choose an OKVED codeWhen ordering an individual entrepreneur registration service, professional registrars will select codes for you. But if you are willing to spend a little time and effort, then it is not at all necessary to contact a lawyer.
Application P21001 is a simple document to fill out; you only need to indicate the passport details of the future entrepreneur and the direction of business. The OKVED classifier is freely available in legal reference systems, free services for preparing registration documents, and other sources. The main thing is to pay attention to the fact that the OKVED directory you found was approved by order of Rosstandart dated January 31, 2014 N 14-Art.
Some sources have a built-in search form using a classifier, but you can also use a regular page search. Enter the word you are interested in in the search bar and examine the search results.
For example, you want to open a store, which means you need to enter a request. Next, from the proposed options, select only those that are suitable for your activity. Or you can do it differently - open section G (Wholesale and retail trade) and inside it go to the groups of codes that interest you.
Collections of codes by type of businessWe analyzed which types of activities are most often chosen by novice entrepreneurs. Usually this is retail trade, transportation, various types of services, agency activities, beauty salons. Activities on the Internet are also popular with individual entrepreneurs: information business, website creation, e-commerce. All these areas of business do not require significant financial costs at the start and attract more employees.
To help you choose codes, we have made a selection of the most popular types of activities among entrepreneurs. The codes are indicated in accordance with the OKVED-2 classifier.
| OKVED code | Kind of activity |
| Activities on the Internet | |
| 47.99 | Other retail trade outside shops, stalls, markets |
| 47.91.1 | Retail trade by mail |
| 47.91.2 | Retail trade carried out directly using the information and communication network Internet |
| 47.91.3 | Retail trade through Internet auctions |
| 62.02 | Advisory activities and work in the field of computer technology |
| 62.01 | Computer Software Development |
| 63.11 | Data processing activities, provision of information hosting services and related activities |
| 63.91 | Activities of news agencies |
| 58.13.2 | Publishing newspapers on electronic media |
| 58.11.2 | Publishing books, brochures, advertising booklets and similar publications, including publishing dictionaries and encyclopedias on electronic media |
| 58.11.4 | Publishing atlases, maps and tables on electronic media |
| 85.41 | |
| 62.09 | Activities related to the use of computer technology and information technology, other |
| Retail trade | |
| 47.11 | Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores |
| 47.19 | Other retail trade in non-specialized stores |
| 47.25 | Retail trade of beverages in specialized stores |
| 47.41 | Retail sale of computers, peripheral devices and software in specialized stores |
| 47.43 | Retail trade of audio and video equipment in specialized stores |
| 47.52 | Retail trade of hardware, paints and varnishes and glass in specialized stores |
| 47.42 | Retail trade of telecommunications equipment, including retail trade of mobile phones, in specialized stores |
| 47.59 | Retail trade of furniture, lighting fixtures and other household products in specialized stores |
| 47.71 | Retail trade of clothing in specialized stores |
| 47.21 | Retail trade of fruits and vegetables in specialized stores |
| 47.22 | Retail trade of meat and meat products in specialized stores |
| 47.23 | Retail trade in fish, crustaceans and molluscs in specialized stores |
| 47.24 | Retail trade of bread and bakery products and confectionery products in specialized stores |
| 47.29 | Retail trade of other food products in specialized stores |
| 47.54 | Retail trade of household electrical goods in specialized stores |
| 47.73 | Retail trade of medicines in specialized stores (pharmacies) |
| 47.75 | Retail trade of cosmetics and personal hygiene products in specialized stores |
| 47.72 | Retail trade of footwear and leather goods in specialized stores |
| 47.61 | Retail sale of books in specialized stores |
| 47.62 | Retail sale of newspapers and stationery in specialized stores |
| 47.79 | Retail trade of used goods in stores |
| Transportation | |
| 49.32 | Taxi activities |
| 52.21 | Support activities related to land transport |
| 52.29 | Other auxiliary activities related to transportation |
| 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 |
| Catering and hotels | |
| 56.10 | Restaurant activities and food delivery services |
| 56.21 | Activities of public catering establishments serving special events |
| 56.29 | Activities of public catering establishments for other types of catering |
| 56.30 | Serving drinks |
| 55.10 | Operations of hotels and other places for temporary accommodation |
| 55.20 | Activities to provide places for short-term accommodation |
| 55.30 | Activities to provide temporary accommodation in campsites, caravans and travel trailers |
| Beauty Salons | |
| 96.02 | Providing services to hairdressing and beauty salons |
| 96.04 | Sports and recreational activities |
| 96.09 | Provision of other personal services not included in other categories |
| Services | |
| 68.31 | Activity of real estate agencies on a fee or contract basis |
| 69.10 | Activities in the field of law |
| 69.20 | Activities to provide services in the field of accounting, financial audit, tax consulting |
| 70.22 | Business and management consulting |
| 79.11 | Activities of travel agencies |
| 79.90 | Other booking services and related activities |
| 95.21 | Repair of electronic household appliances |
| 95.22 | Repair of household appliances, home and garden equipment |
| 95.23 | Repair of shoes and other leather goods |
| 95.24 | Repair of furniture and household items |
| 95.25 | Watch and jewelry repair |
| 81.22 | Other cleaning and tidying activities of residential buildings and non-residential premises |
| 97.00 | Activities of households with hired workers |
| 74.20 | Activities in the field of photography |
| 74.30 | Translation and interpretation activities |
| 85.41 | Additional education for children and adults |
OKVED codes for retail trade in non-food products were subject to some amendments in 2019.
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At the same time, it is necessary to understand that if the wrong code is specified, entrepreneurs face a fine. In 2019, final amendments were made to the OKVED code.
Thanks to this, editions 1 and 1.1 were canceled this year, and the version of the second edition is completely different from the one that was in force in the previous year, which automatically entails difficulties when preparing documentation for domestic entrepreneurs.
The all-Russian classifier of types of economic activity is rightfully considered an integral part of every company or private entrepreneur.
Using the classifier, you can easily divide organizations in strict accordance with their chosen area of commercial activity.
Basic momentsIt is in it that the basic principles of application of the All-Russian OKVED classifier and the requirements for indicating it before starting commercial activities for organizations of any form of ownership are displayed.
It is necessary to refer to it when choosing the most suitable code for designating the field of work.
OKVED code for retail trade of non-food products in 2019The table indicates the section, as well as the group code, which directly relates to retail trade and subgroups in key areas of activity in the current year.
Key areas that are in particular demand were introduced on the basis of static information directly related to the areas of labor activity of firms in Russia in 2019.
A detailed list of subgroups with codes reflects about 100 categories. Additionally, the official portal provides users with a retail sales table with explanations.
Specialized retail trade in non-food products of OKVED is included in section G with other product groups.
Let's take a closer look in the table:
| Category G | Wholesale and retail sales |
| Code mapping | Explanation with name |
| 47 | Conducting retail trade in goods with the exception of vehicles belonging to category B |
| 47.1 | Conducting retail trade through stores, without specializing in this type of activity |
| 47.11 | Sales of food, drinks, cigarettes and low-alcohol drinks, including beer |
| 47.11.1 | Sales of frozen goods |
| 47.11.2 | Sales of fresh products, including drinks and cigarettes |
| 47.11.3 | A huge range of food, drinks and other food products in stores whose commercial activities in this area are considered auxiliary |
| 47.19 | Conducting other trade in stores without appropriate specialization (for example, household appliance stores or sales of building materials, and at the same time you can buy food and other goods) |
| 47.19.1 | Presence of food products in stores whose commercial activities in a particular area are auxiliary |
| 47.19.2 | This category includes department stores |
| 47.2 | Sales of food products and cigarettes in relevant specialized stores |
| 47.21 | Includes sales of fruits and vegetables |
| 47.22 | Sales of meat and offal |
| 47.23 | Sales of marine products (crayfish, fish, etc.) |
| 47.24 | Sales of bread and flour products. The code contains the ability to sell cakes and baked goods to order |
| 47.25 | Sales of drinks containing alcohol and drinks without it |
| 47.26 | Sale of cigarettes exclusively |
| 47.29 | Displayed if the company or individual entrepreneur sells eggs, dairy products, as well as butter, cereals and sugar |
| 47.3 | Sales of non-food products, including lubricants and liquids for motorcycles, as well as finishing materials |
| 47.4 | Sales of computers, mobile phones, laptops, netbooks, and other accessories |
| 47.5 | Sales of household chemicals, as well as clothing and textiles. This includes clothing of a cult and religious nature |
| 47.53 | Indicated in case of sale of carpets |
| 47.59 | Indicated if furniture is to be sold |
| 47.6 | It is necessary to make a choice in its favor when it comes to selling books, newspapers, music, sports equipment, boats, bicycles, tents, as well as toys for children or jewelry |
| 47.7 | In case of sale of other clothing outside stores not included in another code |
| 47.72 | In case of sale of shoes |
| 47.74 | If the company is engaged in the sale of medical drugs |
| 47.78 | It is necessary to indicate the code in the case of the sale of cosmetics and perfumes, as well as cameras, glasses, souvenirs, and weapons |
| 47.79 | When selling book products, as well as second-use goods |
| 47.8 | The code should be indicated if flowers or low-alcohol products are sold in tents, kiosks and other places |
| 47.9 | It is necessary to indicate the code if trading via the Internet, at home or using postal services |
| 47.99 | Displayed in case of transfer of products directly or through agents |
It is necessary to pay attention to the fact that OKVED for retail trade in non-specialized stores of the current year.
Video: what is OKVED and how to choose it
In other words, OKVED for additional activities is in greatest demand in 2019 among stores that focus on selling:
- building materials;
- household chemicals;
- other components not related to food.
In simple words, OKVED codes for wholesale and retail trade of non-food products are popular.
In conclusion, it can be noted that the OKVED code is a key value that must be indicated in order to conduct legal wholesale and retail trade.
If the wrong code from the All-Russian Classifier is indicated, the entrepreneur faces a fine in accordance with Russian legislation.
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