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OKVED (All-Russian Classifier of Economic Activities) is used for state registration of individual entrepreneurs (IE) and legal entities.

In 2015, the OKVED reference book OK 029-2001 (NACE rev. 1) is used with the decoding of the codes. It was adopted by the Resolution of the Gosstandart of Russia dated November 6, 2001 No. 454-st. From January 1, 2016, OKVED 2 comes into force (version OK 029-2014 (NACE rev. 2), approved by order of Rosstandart dated January 31, 2014 No. 14-st.

Structure of OKVED

The handbook consists of 17 sections designated by Latin letters (A-Q) and 16 subsections (CA, SV, DA-DN). They are broken down into smaller classes, subclasses, groups, subgroups and types, represented as two to six Arabic numerals separated by dots.

The grouping code of economic activities has the following structure:

• XX - class;
• XX.X - subclass;
• XX.XX - group;
• XX.XX.X - subgroup;
• XX.XX.XX - view.

Selection of OKVED codes

When registering a new organization, the question arises of the selection of types of economic activity. It is important to know that they are all selected strictly according to OKVED codes.

To find the required code, you first need to determine the scope of the organization (for example, textile production), then find the necessary section or subsection (for example, DB). Further delve into the class, subclass, group, subgroup and type, until a specific type of economic activity is determined.

• The selection of the code does not depend on the form of ownership of the organization: they are identical for individual entrepreneurs, LLC, CJSC.
• The selected code must be at least 4 digits long, i.e. be the name of a group (XX.XX), a subgroup (XX.XX.X) or a type (XX.XX.XX).
• An unlimited number of codes can be specified in the constituent documents (preferably no more than 20 codes).
• When registering, one main code is indicated (the core activity of the organization) and additional (non-core occupations or activities in the near future).
• When choosing types of economic activities, it should be remembered that some of them require licensing.
• At any time, you can make changes to the list of codes (add or exclude).

Instructions

To facilitate the selection of the type of economic activity, a search by name or by code is organized. It is also possible to add items of interest to the saved ones for further viewing or printing codes with decryption.

43.31 Plastering

43.32 Joinery and carpentry work

43.32.1 Installation of doors (other than automatic and revolving), windows, door and window frames made of wood or other materials

43.32.2 Work on the installation of internal stairs, built-in wardrobes, built-in kitchen equipment

43.32.3 Production of works on interior decoration buildings (including ceilings, sliding and removable partitions, etc.)

43.33 Floor and wall covering works

43.34 Painting and glass works

43.34.1 Painting works

43.34.2 Glass works

43.39 Other finishing and finishing works

Codes correspond to the new edition of OKVED 2

Files

Explanations and clarifications

Making repairs and building a new structure - from the point of view of operations, this is practically the same thing, since you need to perform the same types of work as during construction and initial finishing. Therefore, a businessman intending to provide services for the repair of apartments and their decoration should choose the construction OKVED as a type of activity.

Repairs are usually carried out for the owner of the property, and all actions to ensure it are carried out directly at the place of repair. However, when installing windows, doors, stretch ceilings etc. these structures are first made in special workshops, and then they are assembled.

This type of activity can include the following services, both individually and in any complex:

1. Installation work:

• repair and maintenance of the electrical system (wiring, switches, sockets, computer cables, cable TV, satellite dishes, fire alarms, electric floor heating, etc.;
• sanitary works - repair and replacement of plumbing, sewerage and heating elements, installation of equipment in the bathroom, kitchen and toilet;
• installation and maintenance of noise insulation systems, air purification.

2. Finishing:

• plastering work;
• work with wood (installation of doors and windows made of wood, installation of furniture, installation and repair of stairs, upholstery with wooden clapboard, installation and repair of stationary and sliding partitions, etc.);
• arrangement of walls and floors (pouring with concrete, laying tiles, parquet, linoleum, laminate, carpet and other coatings, wall cladding with tiles, wallpapering);
• painting work (painting walls, ceilings, as well as exterior painting);
• work with glass (installation of mirrors, glass partitions, etc., except for window glazing).

3. Final works:

• cleaning after renovation.

NOTE! Change planning appearance interior design - the work of a designer - is not included in this group of services.

Who can apply the patent taxation system, for which types of construction and finishing activities a patent is issued, read in detail in the article.

Question: What are the OKVED codes for construction and finishing works fall under the Patent?

Answer: In this situation, you are entitled to apply the patent. The list of activities for which a patent can be applied is given in the full material to the answer to your question.

Who can apply the patent taxation system

Conditions for using the special mode

Only entrepreneurs can apply the patent taxation system and only if the following conditions are met:

• the type of activity that the entrepreneur is engaged in (plans to engage in after the acquisition of the patent) is specified in paragraph 2 of Article 346.43 Tax Code RF. In this case, the entrepreneur has the right to apply this special regime when providing services (performing work) both for the population and for organizations (letter of the Federal Tax Service of Russia dated June 10, 2014 No. GD-4-3 / 11215). In addition, the constituent entities of the Russian Federation have the right to expand this list, supplementing it with other household services from OKVED 2 and OKPD 2 lists approved (subparagraph 2 of clause 8 of article 346.43 of the Tax Code of the Russian Federation). However, it is possible to apply the patent taxation system in the provision of such (extended) services only in relation to those that are provided only to the population (letters of the Ministry of Finance of Russia dated September 2, 2014 No. 03-11-12 / 43824 and dated December 28, 2012 No. 03- 11-11 / 398);
• an entrepreneur operates independently or with the involvement of hired personnel (including under civil law contracts), the average number of which does not exceed 15 people in all types of activities. Determine the average number for the period for which the patent was issued. If you combine PSN with UTII, take into account only employees who are engaged in activities at PSN (clause 17 of the Review sent by the letter of the Federal Tax Service of Russia dated July 7, 2016 No. SA-4-7 / 12211, ruling of the Supreme Court of the Russian Federation of June 1 2016 No. 306-KG16-4814). Note that before the release of this letter, the controllers had a different position. In other cases of combining, take into account all your mercenaries - for such cases, the position of the department has not yet changed (letter of the Ministry of Finance of Russia dated July 21, 2015 No. 03-11-09 / 41869, brought to the attention of tax inspectorates by a letter of the Federal Tax Service of Russia dated August 3, 2015 No. No. ED-4-3 / 13578);
• the activity is not carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust agreement.

The listed conditions must be met during the entire period of validity of the patent.

This conclusion follows from the provisions of paragraphs, and article 346.43 of the Tax Code of the Russian Federation.

An entrepreneur can apply the patent system regardless of his tax status, that is, being both a resident and a non-resident (letter of the Ministry of Finance of Russia dated November 25, 2013 No. 03-11-12 / 50675).

What types of activities are patented

The list of activities for which a patent can be obtained is established by paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. At the same time, the constituent entities of the Russian Federation have the right to expand this list in relation to other consumer services specified in OKVED 2 and OKPD 2. Codes of activities and codes of services that relate to household services are listed in the lists approved by the order of the Government of the Russian Federation of November 24, 2016 No. 2496-r (subparagraph 2 of clause 8 of article 346.43 of the Tax Code of the Russian Federation). Look full list services that fall under the PSN in your subject, you can in the regional law. A selection of such laws is in the table.

If an entrepreneur plans to simultaneously engage in several of the listed activities, he must obtain patents for each of them.

Letter of the Ministry of Finance of Russia dated April 26, 2017 No. 03-11-12 / 25070

[On the application of the patent taxation system in the provision of services for the repair of housing and for the production of assembly, electrical, plumbing and welding works]

The Department of Tax and Customs Policy has considered the appeal on the application of the patent taxation system and reports the following.
In accordance with subparagraphs 12 and 13 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (hereinafter - the Code), the patent taxation system can be applied by individual entrepreneurs engaged in entrepreneurial activities in the provision of services for the repair of housing and other buildings and for the production of assembly, electrical, sanitary technical and welding works.
At the same time, the Code does not make the application of the patent taxation system in relation to these types of entrepreneurial activity dependent on whether the customer under the agreement for the provision of these services is a legal entity or an individual.
According to subparagraph 2 of paragraph 8 of Article 346.43 of the Code, the subjects Russian Federation has the right to establish an additional list of types of entrepreneurial activities related to household services and not specified in paragraph 2 of this article, in respect of which the patent taxation system is applied. Codes of activities in accordance with the All-Russian Classifier of Economic Activities (hereinafter - OKVED2) and service codes in accordance with the All-Russian Classifier of Products by Economic Activities related to consumer services are determined by the Government of the Russian Federation. These codes were approved by the order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r (hereinafter referred to as the Order).
In the said Order, such a type of activity as the production of roofing works is defined under the code 43.91 OKVED2.
In this regard, individual entrepreneurs in relation to such an activity as the production of roofing works, have the right to apply the patent taxation system.
At the same time, we would like to inform you that this letter of the Department does not contain legal norms, does not specify normative prescriptions and is not a normative legal act. The written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees are of an informational and explanatory nature and do not prevent taxpayers from being guided by the norms of the legislation of the Russian Federation on taxes and fees in an understanding that differs from the interpretation set out in this letter.

Order of the Government of the Russian Federation of November 24, 2016 No. 2496-r

[On approval of codes of economic activities (OKVED2) and service codes (OKPD2) related to consumer services, for the purpose of applying the Tax Code of the Russian Federation]

Appendix 1. List of codes of activities in accordance with the All-Russian Classifier of Economic Activities related to household services 1

01.61; 10.11.4; 10.13.2; 10.31; 10.41; 10.61.2; 10.61.3; 13.10.9; 13.30.3; 13.92.2; 13.99.4; 14.11.2; 4.12.2; 14.13.3; 14.14.4; 14.19.5; 14.20.2; 14.31.2; 14.39.2; 15.20.5; 16.24; 16.29.3; 18.14; 23.70.2; 25.50.1; 25.61; 25.62; 25.99.3; 31.02.2; 31.09.2; 32.12.6; 32.13.2; 32.99; 33.12; 33.13; 33.15; 33.19; 38.32; 41.10; 41.20; 42.21; 43.21; 43.22; 43.29; 43.31; 43.32; 43.32.1; 43.32.2; 43.32.3; 43.33; 43.34; 43.34.1; 43.34.2; 43.39; 43.91; 43.99; 45.20; 45.20.1; 45.20.2; 45.20.3; 45.20.4; 45.40.5; 47.78.22; 58.19; 74.10; 74.20; 74.30; 77.11; 77.12; 77.21; 77.22; 77.29; 77.29.1; 77.29.2; 77.29.3; 77.29.9; 77.31; 77.33; 77.33.1; 77.33.2; 81.21.1; 81.22; 81.29.1; 81.29.2; 81.29.9; 81.30; 82.19; 88.10; 88.91; 93.29.3; 93.29.9; 95.11; 95.12; 95.21; 95.22; 95.22.1; 95.22.2; 95.23; 95.24; 95.24.1; 95.24.2; 95.25; 95.25.1; 95.25.2; 95.29; 95.29.1; 95.29.11; 95.29.12; 95.29.13; 95.29.2; 95.29.3; 95.29.4; 95.29.41; 95.29.42; 95.29.43; 95.29.5; 95.29.6; 95.29.7; 95.29.9; 96.01; 96.02; 96.02.1; 96.02.2; 96.03; 96.04; 96.09.

OK 029-2014 (NACE Rev. 2) All-Russian Classifier of Economic Activities (OKVED 2).

Sections D (Class 35) - U (Class 99) (Part 2)

43 Specialized construction works1

Alexander Sorokin answers,

Deputy Head of the Operational Control Directorate of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including his employees, with a deferral or installment plan to pay for their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, works, services. If an organization issues a cash loan, receives a return of such a loan, or receives and returns a loan itself, do not use the cashier. When exactly you need to punch a check, see