Tourist services SP type of activity. Tourist activity: code by okved

The sum does not change from the rearrangement of the places of the terms, but changing several digits in OKVED codes for travel agencies can cost them a pretty penny. An exclusion from the codes of clause 63.3 threatens travel agencies applying the simplified taxation system with the loss of benefits for the payment of insurance premiums.

For almost two months (from July 11), new codes of the all-Russian classifier of species have been in effect in Russia economic activity- OKVED2. In the new classifier, group 63.3 has disappeared - "Auxiliary and additional transport activities", under which the activities of some travel agencies fell.

Interestingly, the heads of travel companies found out about this by accident. " Tax office without notice transferred travel agencies to new OKVED codes... Today I have 79.1 "Activities travel agencies and tour operators ". Everything, of course, is good. BUT! According to the old OKVED, we fell under the benefits of paying insurance premiums. Now, in fact, we have been removed from this list. Are we waiting for recalculations and fines? " - asks the director of the Kursk agency "Chic Travel" Vladimir Konev.

Ministry of Culture of Russia proposed a unified classification of OKVED codes describing tourism activities back in 2015. It was stated that by this step, the department intends to fully take into account the contribution of the tourism sector to the country's economy. The classification was published on the website of the Ministry of Culture on May 28 last year and included 11 sections, except for 63.3.

According to the legislation, firms operating under this code could count on a lower tax burden: instead of 30% from the wages fund, they transfer only 20% to off-budget funds.

“You pay only 20% in Pension Fund and 0.2% to the social insurance fund. Savings 6-7%. For large travel agencies, networks that have many employees, and for those companies that have high salaries, a significant amount comes out, "- comments Konev.

Therefore, upon learning about the changes, travel agencies were seriously alarmed and began to actively discuss the topic on professional forums. But we hasten to calm you down for a while.

Initially, indeed, it was planned that from January 1, 2016, only the new classifiers OKVED2 and OKPD2 will remain, and all the old ones will not be applied. but Rosstandart by his order dated November 10, 2015 No. 1745-st, extended the transition period and the validity period of the old classifiers until January 1, 2017.

Thus, now the old and new classifiers of types of economic activity are operating simultaneously. This means that travel agencies can still enjoy benefits until the new year! Below short instruction for your accountants, it seems, understandable only to them.

“In Law No. 212-FZ, Article 58 in Part 1, Clause 8 indicates only the types of activities that are eligible for a reduced rate of contributions, and not specific codes. If travel agencies are still engaged in activities in accordance with 63.3 "Transport and communications", then the right to a reduced tariff remains.

New code it will be necessary to indicate on the RSV-1 title page, having specified in advance, just in case, to the Pension Fund of the Russian Federation whether they received a notification from the Federal Tax Service about changes to the Unified State Register of Legal Entities, otherwise the checker may give an error about the discrepancy between the data in the calculation and the details in the policyholder's card, "she said at one of the forums of accountants and auditors Elena Kulakova, technical support specialist of the Kontur-Report PF web service.

"It remains only to prove that we are still engaged in transport and communications", - comments the director of the travel agency "Bon Chance" from Ufa Elena Loktionova.

However, there is hope that V. "So reporting period travel agencies are not in danger. And in next year everything will depend on whether the legislative acts are amended and whether new groups are added, which are eligible for a reduced rate of contributions, "the director of the consulting group comments for the magazine website Irma Maria Bulatova.

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 starting a business aimed at selling travel requires colossal financial investments. In fact, no more is required. financial resources, and the ability to properly organize recreation for tourists. The demand for a travel agency depends on the cost of travel and the privileges present in it.

It's easy to open, but difficult to develop

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

But those that nevertheless found an approach to potential customers and managed to show their positive qualities brightly, while standing out among similar firms, are developing rapidly. It should be noted that in tourism business two types of companies are involved. 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 in case a potential client is identified. In most cases, it is 10% of the tour value. To attract tourists, many agencies deliberately reduce their commissions, due to which the cost of the tour is reduced.

This method of attraction 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 such activities as transportation and accommodation of individuals. persons on a wholesale or retail basis.

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

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Conducting any activity must be carried out with the formation of special reporting. Moreover, this implies some classification.

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Today, all types of economic activity are assigned a certain classifier. It is the same throughout the entire territory of the Russian Federation.

To designate such a document, the abbreviation OKVED is used. Accurate display of information avoids tax problems.

Tourism activities are also assigned a special coding. It is not allowed to make mistakes in specifying the code. This can cause serious trouble down the road.

What you need to know

The activities of travel agencies in 2020 should be formalized accordingly.

This area of ​​business is closely monitored by state regulatory authorities.

It should be noted that the classifier includes a fairly wide list of different ones. These are not only trips, but also various accompanying ones.

Companies providing similar services on commercial basis it is imperative to prepare a special list of reporting documentation.

There are many various institutions working in this direction... Separately, it is worth working out the issue of additional services. Reporting should be formed within the framework of special regulatory documents.

Definition

All basic standards are reflected in sufficient detail in special legislation. This concerns both the activity itself for the organization of tours, the formation of reports, and related services.

But for the correct interpretation of all the information provided, it is imperative that you familiarize yourself with all the concepts used in the legislation.

Otherwise, it will be simply impossible to take advantage of the legislation. The main terms include:

  • tourist activities;
  • OKVED;
  • Unified State Register of Legal Entities;
  • EGRIP.

Tourist activities mean the organization of various types of travel. In this case, it means tour operator, as well as travel agency activities.

Moreover, the tourism activity itself includes a fairly extensive list different types action.

It is not only the organization itself, but also the implementation, promotion of this type of service.

In this case, you will need to register activities that are conducted in this way. For this you need to use a special classifier. This is designated as OKVED.

This abbreviation stands for quite simply - " all-Russian classifier types of economic activity ".

Each activity, without any exception, is assigned a specific special code.

OKVED allows you to simultaneously solve an extensive list of various tasks at once. For the first time, they encounter him when registering.

Today, doing business requires registration natural person as or opening your own company.

In any of the indicated cases, you will need to carry out the registration process. For registration, special registers are used.

There are separate ones for individual entrepreneurs and organizations. In the first case, data with codes by the type of activity are entered into - the unified state register individual entrepreneurs.

What is its purpose

The tourist activity of an individual entrepreneur according to OKVED is determined quite simply. This classifier is in the public domain, it is possible to independently and easily determine the code.

At the same time, OKVED immediately solves an extensive list of various tasks. First of all, these include:

  • simplifies the process of classifying activities;
  • makes it possible to register the entire range of income and divide them into categories;
  • significantly increases the efficiency of the tax regime.

Moreover, entrepreneurs themselves will need to familiarize themselves with the functions, the purpose of this kind of classifier.

Since the incorrect indication of data on OKVED can subsequently cause serious trouble. The network contains many information sources.

Thanks to these, it will be possible to indicate the new kind activities in a special declaration. All the subtleties need to be figured out before registering with EGRIP or else.

Regulatory regulation

Today, the format of the document regulating OKVED is determined by a special NPD -

The corresponding document is designated as or NACE. The document itself includes a certain list of sections, each of which defines one of the directions of activities.

For 2020, the current OKVED includes the following sections:

Section "A" Rural as well forestry, use of fish resources
Section "B" Conducting mining activities
Section "C" What is manufacturing
Section "D" Providing various utilities, electricity, steam, other
Section "E" Water supply, as well as water disposal, collection and subsequent disposal of waste
Section "F" Implementation of construction and other works
Section "G" Trade, and of various kinds (both wholesale and retail)
Section "H" Transportation, storage
Section "I" Hotel service activities
Section "J" Provision of services for information, communication
Section "K" All kinds of financial and insurance activities
Section "L" Implementation commercial activities for the sale, purchase of real estate
Section "M" Professional activities, as well as scientific
Other

The complete list of different types of activities is quite extensive. It is very important to correctly determine the type of such activity.

The classification also applies to remote booking of hotel rooms and other similar services.

It should be noted that this classifier is the same for individual entrepreneurs and legal entities... The legislation is updated annually. All edits should be constantly monitored.

Often, all sorts of problems with controllers government bodies arise due to a banal misunderstanding of legislative norms.

And also untimely registration of all changes. It is very important to closely follow all amendments to the legislation.

This is the only way to prevent various problem situations. Failure to correctly reflect the information in the declaration may result in a serious fine.

OKVED code tourist activity (decryption)

It is very important to understand how OKVED is selected and deciphered. Since doing business often involves decoding and analyzing the documentation of other organizations.

Installed as many as 17 different sections. All of them are divided into special subsections. In those represented detailed information on the implementation of the decryption of codes.

The code structure itself looks like this:

All numbers in the code under consideration are divided into separate classes by dots. Special sections are placed in separate sections.

A certain letter is attached to them. The number of positions in the OKVED code is indicated by numbers from 2 to 6.

It often happens that there are no classes in the list that are provided by a specific individual entrepreneur or organization. In this case, it is necessary to designate “provision of other services”.

Since 2014, the decryption algorithm for all the above codes has remained standard; it has not undergone any changes.

Video: the basics of tourism in the Russian Federation

But since that time, a certain number of new classes have been added. This point must be taken into account.

Moreover, in the case of registration of an organization, you will need to enter at least 4 digits of the classification code in the application. Otherwise, documents will simply not be accepted for registration.