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 below "recycling")
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, the repair of computers, household appliances is classified in group 95 (repair of computers, personal and household items), while at the same time, repair of cars is described in group 45 (wholesale and retail and auto repair Vehicle 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 food products for immediate consumption on premises, classified in group 56 (activities of undertakings Catering 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 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)
Subsection DG. Chemical production Subsection DH. Manufacture of rubber and plastic products Subsection DI. Manufacture of other non-metallic mineral products Subsection DJ. Metallurgical production and production of finished metal products Subsection DK. Manufacture of machinery and equipment Subsection DL. Manufacture of electrical, electronic and optical equipment Subsection DM. Manufacture of vehicles and equipment Subsection DN. Other industries Section E. Production and distribution of electricity, gas and water Section F. Construction Section G. Wholesale and retail trade; repair of vehicles, motorcycles, household and personal items Section H. Hotels and restaurants Section I. Transport and communications Section J. Financial activities Section K. Real estate transactions, rent and provision of services Section L. Public administration and military security ; Compulsory social security Section M. Education Section N. Health care and provision of social services Section O. Provision of other communal, social and personal services Section P. Provision of household services Section Q. Activities of extraterritorial organizationsAll-Russian Species Classifier economic activity
OK 029-2001 (OKVED) (NACE Rev. 1)
(put into effect by the Decree of the State Standard of the Russian Federation of November 6, 2001 N 454-st)
With changes and additions from:
2/2011, 3/2011, 4/2014
Russian Classification of Economic Activities
Foreword
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DEVELOPED |
Ministry of Economic Development and Trade Russian Federation, Center for Economic Classifications |
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PRESENTED |
Ministry of Economic Development and Trade of the Russian Federation |
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Scientific and technical department of the State Standard of Russia |
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ACCEPTED AND INTRODUCED |
OKVED uses a hierarchical classification method and a sequential coding method. The code for grouping types of economic activity consists of two to six digital characters, and its structure can be represented as follows: XX. - Class; XX.X - subclass; XX.XX - group; XX.XX.X - subgroup; XX.XX.XX - view. To ensure the correspondence of entries in OKVED codes with entries in NACE Rev. 1 codes in OKVED codes, a dot is placed between the second and third characters of the code. If there are additional division levels compared to NACE Rev. 1, a dot is also placed between the fourth and fifth digits of the code. In the classifier, by analogy with NACE Rev. 1, sections and subsections are introduced with the preservation of their letter designations. For example: Section D Manufacturing
As classification features of types of economic activity, OKVED uses features that characterize the field of activity, the process (technology) of production, etc. As an additional (within the same production process), the characteristic "raw materials and materials used" can be distinguished. An example of using the classification feature "field of activity": Section A Agriculture, hunting and forestry Section C Mining Section I Transport and communications
An example of using the classification feature "production process": Subsection CA Extraction of fuel and energy minerals
In accordance with international practice, OKVED does not take into account such classification features as the form of ownership, organizational and legal form and departmental subordination of economic entities, does not distinguish between internal and foreign trade, market and non-market, commercial and non-commercial types economic activity. The classification of activities for the installation and (or) installation of building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in grouping 45 "Construction". For example, installation and installation of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, etc. The classification of activities for the maintenance and (or) repair of instruments, apparatus, machinery, equipment, vehicles, etc. is carried out in groups that reflect the production of these products, with the exception of Maintenance and/or repair vehicles and motorcycles (groups 50.2 and 50.4), household and personal items (group 52.7), office machines and computer science(Group 72.5). Descriptions of OKVED groupings with codes up to four characters inclusive in terms of scope of concepts correspond to descriptions of similar groupings of NACE Rev.1. When detailing groupings with four-digit description codes, they are either not given (if the descriptions of the subordinate groupings in the aggregate correspond to the scope of the concepts of the description of the four-digit grouping), or they are not given in full and contain a part of the description relating to all subordinate groupings. The construction of separate OKVED groupings has the following features. When using OKVED to classify activities performed on a fee or contract basis, these activities should be considered as activities of economic entities that produce the same products or provide services at their own expense. At the same time, two main types of activities of economic entities carried out for a fee or on a contractual basis are distinguished: Performance of work according to the customer's documentation, when the contractor provides the subcontractor with all technical documentation necessary for the production of ordered products. For example, in metallurgical production (forging, cutting, stamping, casting); Performance of work on order, when a subcontractor performs certain processing on an object supplied by the contractor. Such objects may include raw materials, machine parts, machined, etc. Commissioned work may include working metals, preparing fruits for canning, etc. The activities of economic entities selling on their own behalf products manufactured to their order at other enterprises are classified in section G (wholesale and retail trade). When business entities play a significant role in the design and development of products (provide the contractor with the technical, technological, design documentation necessary for production; transfer know-how, patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new to him ), assume the risk associated with production (they own the raw materials and materials from which the products are made; transfer to the contractor for rent or leasing for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of these products during the year is at least 50% of the products of this type in the enterprise as a whole, their activities are classified as if these products were produced by the economic entity independently. OKVED is maintained by the Ministry of Economic Development of Russia. When conducting OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the State Standard of Russia. The organization of the mandatory approval of draft amendments to OKVED is the State Statistics Committee of Russia. |
), what mistakes do entrepreneurs make when specifying OKVED codes when registering their business, and how to avoid these mistakes. The tips given here will help you choose OKVED codes on your own, minimize the risk of refusal to registration of an individual entrepreneur or LLC, and avoid others adverse consequences.
If you cannot find the code you need, try to find it in the OKVED code database.
How to choose OKVED codes for individual entrepreneurs and LLCs?
The abbreviation OKVED stands for All-Russian Classifier Types of economic activity. There are 2 OKVEDs in the Russian Federation: OKVED OK 029-2001, adopted in 2001, and OKVED OK 029-2007, adopted in 2007. What classifier do you think should be used to indicate the types of economic activity when registering your business? According to earlier. Unfortunately, not all entrepreneurs have this information. In practice, there are cases when in an application for registration of an individual entrepreneur or LLC, OKVED codes are indicated according to OK 029-2007. As a result, applicants are denied registration (which means a waste of time and money).
Note! From July 11, 2016 for state registration 3 classifier is applied - .
Case from practice:
Tax authority refused to register an LLC due to the fact that the application for registration of an LLC contained false information about the types of entrepreneurial activity. In the application form P11001, the types of activities were indicated according to OK 029-2007, and not according to OK 029-2001. Arbitration court recognized the refusal of the tax authority to register as legal (Determination of the Supreme Arbitration Court of the Russian Federation dated 05.09.2012 No. VAS-11024/12).
Case from practice:
In the application for registration, OKVED codes for LLCs were partially indicated according to OK 029-2001 and OK 029-2007. The tax authority refused to register, considering the application (which would have contained reliable information) not submitted. The arbitration court recognized the refusal to register as legal (Resolution of the Federal Antimonopoly Service of the Urals District dated 08.08.2011 No. Ф09-4717/11).
Conclusion: types of activities or indicate according to OK 029-2014.
How to correctly indicate OKVED codes for individual entrepreneurs or LLCs?
So, you have found the type of activity that suits you and its code in OKVED 029-2014. After that, you need to enter it into the application form. Any improvisation in this case is not desirable, rewrite the type of activity verbatim and be careful with the numbers. If you make a mistake in words when rewriting an activity, then this is still forgivable, but if you make a mistake in the digital code, you risk being rejected.
Note! From 07/04/2013, they entered into force for the execution of documents for registration (approved by order of the Federal Tax Service of Russia dated 01/25/2012 No. MM V-7-6 / 25@ ). According to these requirements, in the application for registration, the OKVED code for an individual entrepreneur or LLC must contain at least 4 characters (previously at least 3). Thus, when applying for registration from July this year, OKVED codes must be indicated in accordance with this requirement. Otherwise, you may be denied.
How to fill out the P24001 form, see the following video.
Another mistake that is made when filling out applications is as follows. In the application, the entrepreneur indicates one number of activities, while the list of activities (according to the new forms in sheet I for LLC, in sheet A for individual entrepreneurs) contains a different number. Such an error can also result in registration being denied.
Case from practice:
When registering an LLC, information about 19 types of activities was indicated in the application, and on sheet M, when specifying the list of these types, one activity was written twice. The tax authority considered that the application contained contradictory and unreliable information (19 types of activity are indicated in one place, and their list actually contains information about 18 types) and refused to register. The arbitration court recognized the refusal as lawful and justified (decree of the Federal Antimonopoly Service of the Volga District dated 05.06.2012 No. A57-23572/2011).
How to fill out and download an application for registration of an LLC via the Internet on the website of the Federal Tax Service of Russia, see the following video.
How many OKVED codes for individual entrepreneurs or LLCs should be indicated in the application?
The application for registration must contain information about the types of activities that the individual entrepreneur or LLC plans to engage in. The minimum number to be specified is one activity. The maximum is not limited. If all activities do not fit on one sheet, you can fill out several sheets. It is not recommended to indicate more than 30 types of activity. Too much a large number of complicates the work of tax authorities, increases the risk of error, while statistics codes can contain information about only 30 types of activities.
There is a misconception that if the type of activity is not indicated during registration (and further in the information of the Unified State Register of Legal Entities and the EGRIP), then the entrepreneur is not entitled to engage in this activity. This is wrong. We talked about restrictions on doing business. The absence of any type of activity in the application for registration does not prevent the entrepreneur from engaging in this activity. Having received the status of an entrepreneur or by registering an LLC, an entrepreneur can carry out any activity not prohibited by law. entrepreneurial activity(Some activities require
