Type of permitted activities. Activities
Content
To decide on what specific type of business an individual entrepreneur (hereinafter referred to as IP) will be engaged in, means to lay the foundation for further successful management. Even if a citizen has already decided what types of activities for an individual entrepreneur he will master, you need to officially declare this to the state in order to select suitable system tax deductions. To do this, there is a special form that you need to fill out during registration. Learn how and where to select species individual entrepreneurship what are activity codes for IP.
What are the types of activities for IP
Do business by opening own enterprise, any citizen of Russia can. To do this, it is necessary to determine one or several areas in which the work that brings the main income will be carried out in the future, and check with a special reference book - the General Classifier of Species economic activity(hereinafter - OKEVD). This regulatory document contains a list of activities for individual entrepreneurs, each of which has its own codes, taking into account the volume of services or goods produced.
The state theoretically allows to register an unlimited number of types of business, but in practice, entrepreneurs are recommended to use no more than 30 occupations, choosing first the main type of activity (hereinafter referred to as ATS). Depending on this indicator, a taxation system is chosen, according to which, in the future, a businessman will make payments on taxes and contributions, submit the required reporting, and keep records of income and expenses.
Classification of types of entrepreneurial activity
A citizen who wants to open his own business should know that the state has established certain standards, according to which restrictions are imposed on the activities of an individual entrepreneur. Some works for private entrepreneurs in Russian Federation prohibited from doing. All types of business are divided into the following categories:
- simple, or ordinary;
- requiring special permission;
- requiring a license;
- prohibited under any circumstances.
The complexity of the types of work declared by the businessman, chosen as the main source of income, the burden on environment, the likely harm to people's health when doing business, affects the need to obtain consent government agencies authorized to issue permits or licenses for the implementation of IP activities. In some cases, an entrepreneur can immediately start providing services or producing goods after registration, in others he is not entitled to act until he receives the appropriate permission from government agencies.
Simple
ATS related to simple types business, you can engage immediately after the registration activities. Such occupations include the vast majority of works and services listed in OKVED. They are characterized by the least pressure on the environment, the minimum impact on the life and health of people who will use the results of the business. The list of the OKVED classifier includes the following types of work, which are considered simple:
- legal, consulting, construction services;
- publishing business;
- service related to advertising;
- wholesale;
- all options for intermediary activities, incl. related to recruitment;
- rental of transport, housing;
- training in pedagogical courses;
- all types of household services;
- classes related to creativity, art, printing work, photography, the sale of auxiliary materials related to this type of work.
Licensed
If the selected areas of work of the IP are potentially dangerous, which could have negative impact on the health, life of the client, the environment, then the entrepreneur needs a license before performing work. State bodies monitor compliance with the requirements for the safety of classes, the readiness of a businessman to carry out work and sell services at the required normative documents level. Such ATS options can be dealt with after successful completion of registration and licensing procedures.
The list of licensed activities includes the following activities:
- production of medicines and medical equipment, provision of paid medical care, consultations;
- passenger, cargo transportation;
- occupations related to the operation of military equipment;
- use and storage of explosive, flammable chemical products;
- security, detective service;
- sale of products requiring the payment of excises;
- paid educational services.
Requiring permission
The most serious of the works that an entrepreneur is allowed to engage in are the permitted activities for an individual entrepreneur. Licensing is not required for such actions, but a citizen who chooses this type of occupation as a police department must obtain permission oversight bodies. Sanitary, fire, environmental safety services check the compliance of the selected territory, products, organization of workplaces, working conditions of employees with the rules and regulations established by the state to ensure the protection of the population from a potential threat.
The list of the OKVED register includes the following areas of work permitted by public services:
- organization of restaurants, cafes, bars, other establishments Catering, the implementation of retail trade in products;
- activities of beauty salons, hairdressing salons, beauty parlors;
- functioning of entertainment establishments (shooting galleries);
- sale of goods for minors.
Forbidden
Some activities of individual entrepreneurs fall into the category of prohibited for private entrepreneurship. To deal with them, you need to register as a legal entity, and not individual. The state does not allow businessmen to engage in work that poses a threat to the life and health of surrounding citizens. IP is prohibited:
- produce and distribute alcoholic products;
- trade in weapons, including any spare parts, parts from it;
- sell, produce, store pyrotechnics, other substances that can cause explosions;
- engage in the distribution of substances recognized as narcotic;
- produce, sell goods related to the military, space, chemical industries;
- open banks, non-state shares investment funds(mutual funds);
- sell electricity:
- open casinos, clubs, other institutions related to gambling;
- engage in television and radio broadcasts;
- carry out work related to the active negative impact on the environment, ecology.
Tax systems
To register, an individual entrepreneur must choose not only the most appropriate code in the classifier related to DOS, but also select a taxation system. The state is loyal to small businesses, providing various preferences for the payment of taxes and fees, reducing the amount of payments, simplifying the management economic activity and reporting. An individual entrepreneur can choose one of the following types of taxation:
- A simplified taxation system (hereinafter referred to as the simplified tax system), in which you can choose between two types of taxation. An individual entrepreneur can pay 6% of the declared income for the reporting period, or prefer to pay 12% of the amount formed from the reduction of income received by expenses incurred.
- Patent payment option. For the specified type of work, the IP buys a patent, which costs 6% of the businessman's estimated income for the future period. It is considered the easiest way to pay taxes, but patents are issued for limited types of occupations.
- The single tax on imputed income (UTII) consists in the payment of a fixed amount, varying within 7.5-15% of the tax base, determined according to Tax Code based on business profitability.
- Agricultural tax. Represents the most benign type of taxation of individual entrepreneurs. 6% of the difference between the received income and expenses is paid. Applies to sole proprietorships agriculture, cultivation and sale of agricultural products.
What type of activity to choose
Selection of police department, reconciliation with the classifier to provide information to the Federal tax service(hereinafter referred to as the Federal Tax Service), is not an easy task. You need to find the required business area and select the code. The IP must act in the following sequence:
- Open OKVED, find the class of activity. This indicator will be the first two digits of the future code. For example, if an individual entrepreneur wants to be engaged in the construction of utilities, then class 42 is selected.
- Next, you need to select a subclass for a specific occupation. The construction of other engineering communications corresponds to the number 2.
- Then a group is selected. Number 2 is intended for the construction of facilities that provide the population with electricity, television and radio broadcasting.
- When dividing the group into subgroups, the SP must specify the future type of work. For example, number 1 is selected for laying communication cables.
- Generate code: 42.22.1. If this option of employment will prevail in future work IP, then the indicated sequence of numbers is entered as an ATS in the form sent to the Federal Tax Service. It is necessary to carefully monitor the execution of documentation, since the type of taxation of individual entrepreneurs will depend on the correct entry of codes. The very first code indicated in the application of the individual entrepreneur is accepted by the employees of the Federal Tax Service for the police department.
- Send an application to the Federal Tax Service, wait for a response from the service on the registration of IP business areas, start work or obtain permits and licenses, depending on the type of business chosen.
must correspond to the digital codes of the OKVED classifier and have at least four characters.
Classifier OKVED-2
The OKVED classifier or reference book is a special document developed by Rosstandart. Until 2017, three editions of the classifier were in force at once, which sometimes led to errors in the selection of OKVED codes and refusal to state registration IP. From the middle of 2016 for registration of individual entrepreneurs and legal entities the classifier OKVED-2 or OK 029-2014 (NACE rev. 2) is used, approved by the Order of Rosstandart dated January 31, 2014 N 14-st.
Use only the current edition of the classifier from reliable sources! If you indicate the type of activity according to OKVED from the inactive version of OKVED, you will receive a refusal to register an individual entrepreneur.
OKVED-2 consists of 21 sections with a letter designation of the Latin alphabet. Each section is subdivided into a class, subclass, group, subgroup, and species. In the application for registration of an individual entrepreneur, the digital code according to OKVED must be four-, five- or six-digit. Consider, for example, how to choose an IP type of activity.
Suppose future entrepreneur wants to set up a market stall for the manufacture and sale of fast food. In the classifier, this line of business has a group code of 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 direct consumption on the spot, with Vehicle or mobile shops), and into it, in turn, a code of the form 56.10.24 “Activities of market stalls and stalls for cooking."
If you indicate in the application the OKVED code for individual entrepreneurs of four characters (56.10), then it will be possible to deal with other types included in this group:
- 56.10.1: Activities of restaurants and cafes with a full restaurant service, cafeterias, restaurants fast food and self-service
- 56.10.3: Activities of restaurants and bars to provide meals in railway dining cars and on ships.
If you enter in the P21001 application only the type of activity with the code 10/56/24, then you will not be able to open a summer cafe or restaurant using it until you report the new code to tax office. Excessive detail is not needed here, therefore, we recommend that the type of activity of the individual entrepreneur be indicated in the format of a four-digit code.
Please note that some areas of business individual entrepreneur not available. For example, in order to sell strong alcohol, open a pawnshop, engage in microfinance or insurance activities, you need to register commercial organization(LLC or JSC).
How many OKVED codes can be selected
When registering an individual entrepreneur, the types of activities that are included in the application P21001 are not limited. Sheet "A" fits 57 codes, but if this is not enough for you, then you can fill out the second and third sheets "A". Typically, applicants indicate 10-20 codes to describe related lines of business.
By itself, indicating a set of codes when registering an IP does not affect anything. It is not necessary in reality to carry out all the chosen directions, submit separate reports or pay more taxes. But just in case, trying to enter as many OKVED codes as possible also does not make much sense. Later, an individual entrepreneur can always add activities by submitting a special form P24001.
One of the OKVED codes, according to which the maximum income is supposed 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 an occupational disease, the higher the rate of contributions established by law.
Certain types of activities must be licensed, i.e. obtain a mandatory permit to engage in them. If the licensed type of activity is in the codes you have chosen, this does not mean that you need to immediately issue a license. You will need it only when you really start this business.
How to choose an OKVED code
When ordering IP registration services, professional registrars will select the codes for you. But if you are willing to spend a little time and effort, then it is not necessary to contact lawyers.
Application P21001 is an easy-to-fill document, it only needs to indicate the passport details of the future entrepreneur and business line. The OKVED classifier is freely available in legal reference systems, in free services on preparation of registration documents, other sources. The main thing is to pay attention to the fact that the OKVED reference book you found is approved by the order of Rosstandart dated January 31, 2014 N 14-st.
Some sources have a built-in classifier search form, but you can also use the regular page search. Enter the word you are interested in in the search box and study the search results.
For example, you want to open a store, so you need to enter a request. Then, from the options provided, choose only those that are suitable for your activity. And you can do it differently - open section G (Wholesale and retail trade) and already inside it go to the groups of codes that interest you.
Collections of codes by type of business
We analyzed which types of activities are most often chosen by novice entrepreneurs. Usually this retail, transportation, various services, agency activities, beauty salons. It is also popular with individual entrepreneurs and activities on the Internet: infobusiness, website development, electronic commerce. All these areas of business do not require significant financial costs and attraction at the start. more workers.
To help you choose codes, we have compiled a selection of the most popular types of activities for 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 mail order |
| 47.91.2 | Retail trade carried out directly with the help of the Internet information and communication network |
| 47.91.3 | Retail trade via 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 of newspapers on electronic media |
| 58.11.2 | Publication of books, brochures, advertising booklets and similar publications, including the publication of dictionaries and encyclopedias on electronic media |
| 58.11.4 | Publication of atlases, maps and tables on electronic media |
| 85.41 | |
| 62.09 | Activities related to the use computer science And information technologies, other |
| Retail trade | |
| 47.11 | Retail sale predominantly of food products, including beverages, and tobacco products in non-specialized stores |
| 47.19 | Other retail trade in non-specialized stores |
| 47.25 | Retail sale of beverages in specialized stores |
| 47.41 | Retail sale of computers, peripheral devices for them and software in specialized stores |
| 47.43 | Retail sale of audio and video equipment in specialized stores |
| 47.52 | Retail sale of hardware, paints and glass in specialized stores |
| 47.42 | Retail trade in telecommunications equipment, including retail trade mobile phones, in specialized stores |
| 47.59 | Retail sale of furniture, lighting fixtures and other household articles in specialized stores |
| 47.71 | Retail sale of clothing in specialized stores |
| 47.21 | Retail sale of fruits and vegetables in specialized stores |
| 47.22 | Trade retail meat And meat products in specialized stores |
| 47.23 | Retail sale of fish, crustaceans and molluscs in specialized stores |
| 47.24 | Retail trade in bread and bakery products and confectionery in specialized stores |
| 47.29 | Retail sale of other foodstuffs in specialized stores |
| 47.54 | Retail sale of electrical household appliances in specialized stores |
| 47.73 | Retail sale of medicines in specialized stores (pharmacies) |
| 47.75 | Retail sale of cosmetics and personal care products in specialized stores |
| 47.72 | Retail sale 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 sale of used goods in stores |
| Transportation | |
| 49.32 | Taxi activity |
| 52.21 | Ancillary 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 | Truck rental road transport with a driver |
| Catering and hotels | |
| 56.10 | Restaurant activities and food delivery services |
| 56.21 | Activities of public catering establishments serving festive events |
| 56.29 | Activities of catering establishments for other types of catering |
| 56.30 | Serving drinks |
| 55.10 | Activities of hotels and other places for temporary accommodation |
| 55.20 | Activities for the provision of places for short-term accommodation |
| 55.30 | Accommodation activities in campsites, caravans and caravans |
| Beauty Salons | |
| 96.02 | Provision of services by hairdressers and beauty salons |
| 96.04 | Sports and recreation activities |
| 96.09 | Provision of other personal services not included in other groups |
| Services | |
| 68.31 | Activities of real estate agencies on a fee or contract basis |
| 69.10 | Activities in the field of law |
| 69.20 | Service activities in the field accounting, financial audit, tax consulting |
| 70.22 | Advice on issues commercial activities and management |
| 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 tools |
| 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 | Cleaning and cleaning activities of residential buildings and non-residential premises other |
| 97.00 | Household activities with employees |
| 74.20 | Photography activities |
| 74.30 | Translation and interpretation activities |
| 85.41 | Additional education for children and adults |
There are various classifications of activities:
1. According to the method of implementation:
- Practical activities(transformation of objects of nature and society). It includes material and production activities (transformation of nature) and social transformation (transformation of society);
- spiritual activity, associated with a change in people's consciousness. It includes:
cognitive activity(reflection of reality in artistic and scientific form, in myths and religious teachings);
Value-oriented activity (the attitude of people to the phenomena of the surrounding world, the formation of their worldview);
Prognostic activity (planning and anticipation of possible changes in reality).
2. By the nature of human activity:
Creative activity - production of material and spiritual values;
Destructive activity - a negative impact on nature (environmental pollution) and society (wars, invasions, etc.).
3. By creative role in social development:
Reproductive activity - aimed at obtaining a certain result of labor;
Productive activity - the production of new ideas, ways to achieve the goal.
4. Depending on the compliance with general cultural values and social norms:
legal and illegal;
Moral and immoral.
5. Depending on the novelty of the goals, results, means:
Monotonous, template, monotonous;
Innovative, inventive, creative.
6. Depending on public spheres in which the activity takes place
Economic (industrial, consumer, etc.);
Political (state, military, international, etc.);
social;
Spiritual (scientific, educational, leisure, etc.)
7. According to the way a person is formed as a person:
- a game;
Communication.
Work- expedient social activity human, aimed at transforming the environment and achieving a socially useful result. Distinctive feature labor activity is the peculiarity of her motives. Labor is always aimed at achieving programmed results, pre-expected results. Labor, as an expedient activity, began with the manufacture of tools. Availability of tools and special training is a specific feature of human labor activity. Only people are able to act on the environment with the help of specially created means of labor. Skill, skills, knowledge are necessary for success. In any labor activity, its participants solve some specific task, plan their actions, anticipate the result.
A game- the primary type of human activity, an imaginary representation of reality in artificially simulated situations. The main motive is not in the result, but in the process itself. Games often have the character of entertainment, pursuing the goal of obtaining recreation. Some forms of gaming activity acquire the character of rituals, training sessions, and sports hobbies. The most significant feature of gaming activity is its duality:
On the one hand, the player performs a real action;
On the other hand, actions are conditional. The game in its developed form includes the roles that the players take on. The role is compliance with the accepted (conditional) norms of behavior in a game situation.
Being engaged in any activity, a person learns something, and, therefore, we change ourselves. Target teachings- the acquisition of knowledge and mastery of the methods of action necessary for successful interaction with the world.
In progress joint work people communicate with each other, exchange practical experience and methods of activity, i.e. are situated in communication.
In modern domestic science, there are different points of view on how activity and communication are related:
1) these concepts are identified;
2) activity and communication are opposed to each other;
3) communication is considered along with activity as an independent, but equal phenomenon.
IN teaching aids the first point of view is more often presented.
Communication- this is the process of interconnection and interaction of people and social groups, during which there is an exchange of information, experience, results of activities. In the world of communication, the subject interacts not with the object, but with the subject.
Depending on the diversity of subjects, the following types of communication are distinguished:
Communication between real subjects (two people);
Communication of a real subject with an illusory partner (communication with an animal),
Communication of a real subject with an imaginary partner (internal dialogue);
Communication of imaginary partners (artistic characters).
All activities are interconnected and in everyday life it is difficult to separate them from each other. So, in the process of labor, a person can communicate with a partner, arranging a game in the form of a competition, learning new skills, and in this process gain fundamentally new knowledge about the world, learning its laws. A number of scientists single out as a type of activity along with work, play, communication and knowledge(Teaching in this case is interpreted as a particular type of knowledge).
Before registering a business, you must correlate your type of activity with the OKVED directory. This is a special classifier that contains several sections, and in them each type of activity has its own code. OKVED helps the state determine what your company will do. In the application for registration, as a rule, they are not limited to one code. It is customary to indicate all the activities that you plan to engage in. The legislation does not set limits on the number of codes, but you should not indicate more than 20 types of activities. An impressive list of OKVED codes, on the contrary, will make it difficult to assess what you specialize in. If necessary, you can always change the activities specified during registration.
How to choose OKVED in 2019
In a special service, you can pick up the OKVED code online. It is enough to enter the name of the planned type of activity in it and get a list of suitable OKVEDs.
To select the type of activity manually, select in the directory OKVED section that matches your industry. Then, inside the section, step by step, you will reach the desired group and activity code. Maybe you will find some codes that suit you. Choose among them the most characterizing your activity and use it as the main one, and indicate the rest as additional ones. OKVEDs must be selected with at least 4 characters of detail. If the whole group of the type of activity suits you, then the codes included in it do not need to be indicated. If you want to describe your activity in more detail, indicate the code with the class below, in 5 or 6 characters. To help you, we have created a special service to prepare a list of OKVEDs for the most common businesses:
- 62.01 - Development of computer software;
- 62.02 - Advisory activities and work in the field of computer technology;
- 62.09 - Activities related to the use of computers and information technologies, other;
- 63.11.1 - Activities for the creation and use of databases and information resources.
- 47.11 - Retail sale mainly of food products, including drinks, and tobacco products in non-specialized stores;
- 47.19 - Other retail trade in non-specialized stores.
47.91 - Retail sale by mail or via the Internet
- 47.91.1 - Retail mail order;
- 47.91.2 - Retail trade carried out directly with the help of the Internet information and communication network;
- 47.91.3 - Retail trade through Internet auctions;
- 47.91.4 - Retail trade carried out directly by means of television, radio, telephone.
- 49.41 - Activities of the automobile freight transport;
- 52.29 - Other auxiliary activities related to transportation;
- 53.20.3 - Courier activities;
- 52.21.2 - Ancillary activities related to road transport;
- 77.39.11 - Renting and leasing of other motor vehicles and equipment.
- 47.51.1 - Retail sale of textiles in specialized stores;
- 47.71 - Retail sale of clothing in specialized stores.
- 47.59 - Retail sale of furniture, lighting fixtures and other household articles in specialized stores;
- 47.53 - Retail sale of carpets, rugs, floor and wall coverings in specialized stores.
- 47.59.1 - Retail sale of furniture in specialized stores;
- 47.41 - Retail sale of computers, their peripherals and software in specialized stores;
- 47.78.1 - Retail sale of photographic equipment, optical instruments and measuring instruments, except glasses, in specialized stores.
- 49.32 - Taxi activity.
- 56.10 - Restaurant activities and food delivery services;
- 56.30 - Serving drinks;
- 56.29 - Activities of catering establishments for other types of catering.
- 95.11 - Repair of computers and peripheral computer equipment;
- 62.02 — Advisory activities and work in the field of computer technology.
- 96.02 - Provision of services by hairdressers and beauty salons;
- 96.04 - Sports and recreation activities;
- 96.09 - Provision of other personal services not included in other groups.
- 74.20— Activities in the field of photography.
What does the main OKVED affect?
Your taxation system, the amount of taxes and the number of reports to be submitted do not depend on the selected OKVED codes. Individual entrepreneurs who plan to hire workers should pay special attention to the main OKVED code. deducted from employees' salaries insurance premiums to various funds. Fund social insurance appoints the rate of contributions "for injuries" based on the main activity. The more risky the type of activity according to OKVED, the higher the contribution rate will be. LLC independently annually confirms the main type of activity in the FSS. If confirmation is not sent by April 15 next year, then the fund will assign the highest contribution rate based on all OKVEDs specified during registration.
What if OKVED disagrees with your business
The list of OKVED codes entered in the state register of entrepreneurs is a list of activities that you are likely to be engaged in or will be engaged in. It is not necessary to carry out activities according to all declared codes. The tax office is not very interested in what you do, so there is nothing wrong with unnecessary activities. Even if you have a business for which you have not entered the OKVED code, it's okay, there is no tax liability for this. But the Code of Administrative Offenses provides for liability for failure to provide information about a legal entity or individual entrepreneur in the form of a fine of 5,000 rubles. So that the inspectors do not try to recover this amount from you, it is better to supplement the list of OKVEDs. Read how to do it in our article.
What to do after choosing OKVED
It's time to register the business. help prepare documents for registration of IP.