How to determine the type of activity in 2017
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Everyone who plans to start a business in the form of an individual entrepreneur or organization needs to correctly determine the type of activity according to the state classifier in order to avoid problems during inspections and at the same time not to "overpay" taxes. Let us turn to the All-Russian Classifier of Types of Economic Activity - OKVED.
Instruction manual
1
According to OKVED, economic activity is a combination of resources (production, human, etc.) in a process for the production of work, products or services. OKVED contains a list of types of economic activity, classified in a hierarchical manner.
2
The economic activity code consists of numbers. It can include two to six digits. The first two digits indicate the class to which this or that type of economic activity belongs, the third digit is a subclass, the fourth is a group, the fifth is a subgroup, and the sixth is the species itself. Between the second and third digit, as well as between the fourth and fifth point is put. Classes of activities are grouped in subsections, and subsections, respectively, in sections that are indicated in Latin capital letters.
3
OKVED includes the obligatory Appendix A, which contains descriptions of all types of economic activity. How to determine your type of activity? We give an example. Let's say you opened a coffee shop. Appendix A contains section H and subsection HA - “Hotels and Restaurants”. This subclause contains class 55, which includes but is not limited to the provision of finished culinary products and beverages for consumption on site. Subclass 55.3 is called “Restaurant activities” and contains group 55.30 - “Restaurant and cafe activities”. It includes "the manufacture, sale and organization of consumption of culinary products, the sale of products on the spot." Therefore, your activity has code 55.30.
4
OKVED codes can be obtained from the tax office after registering your business in the form of an information letter. It is necessary to register your type of activity with the statistics authorities of your city. It is allowed to have several OKVED codes, one of them should be the main one.
