What types of activities can be carried out by an individual entrepreneur? How to select OKVED codes for SP.

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 he will master for an individual entrepreneur, you need to officially declare this to the state in order to select a suitable system of tax deductions. To do this, there is a special form that you need to fill out during registration. Familiarize yourself with how and where to select types of individual entrepreneurship, what are activity codes for individual entrepreneurs.

What are the types of activities for IP

Any citizen of Russia can do business by opening his own enterprise. 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 Economic Activities (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 advised 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. Private entrepreneurs are prohibited from doing some work in the Russian Federation. 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 the environment, the likely damage to people's health when doing business, affects the need to obtain the consent of state bodies authorized to issue permits or licenses for the activities of individual entrepreneurs. In some cases, an entrepreneur can immediately start providing services or producing goods after registration, in others he has no right to act until he receives the appropriate permission from government agencies.

Simple

ATS related to simple types of business can be dealt with immediately after 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 an individual entrepreneur are potentially dangerous, which could have a negative impact on the health, life of the client, the environment, then the entrepreneur must have 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 level required by regulatory documents. 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 from the supervisory authorities. 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 public catering establishments, 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 engage in them, you must register as a legal entity, not an 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 mutual investment funds (PIFs);
• 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 business activities and reporting. An individual entrepreneur can choose one of the following types of taxation:

1. 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.
2. 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.
3. 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 in accordance with the Tax Code based on the profitability of the business.
4. Agricultural tax. Represents the most benign type of taxation of individual entrepreneurs. 6% of the difference between the received income and expenses is paid. It is used for individual entrepreneurs engaged in agriculture, cultivation and sale of agricultural products.

What type of activity to choose

The selection of the Department of Internal Affairs, reconciliation with the classifier for providing information to the Federal Tax Service (hereinafter referred to as the FTS), 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:

1. 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.
2. Next, you need to select a subclass for a specific occupation. The construction of other engineering communications corresponds to the number 2.
3. Then a group is selected. Number 2 is intended for the construction of facilities that provide the population with electricity, television and radio broadcasting.
4. 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.
5. Generate code: 42.22.1. If this option of classes will prevail in the future work of the individual entrepreneur, 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.
6. Send an application to the Federal Tax Service, wait for a response from the service on registration of business lines of individual entrepreneurs, start work or obtain permits and licenses, depending on the type of business chosen.

Video

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The types of activities chosen by an individual entrepreneur (IP) predetermine, on the one hand, which codes according to the All-Russian Classifier of Types of Economic Activities will be indicated in the application for state registration as an individual entrepreneur, and on the other hand, they may require additional processing of documents allowing the entrepreneur to engage in the selected activity (for example , obtain a license or be a member of a self-regulatory organization). Consider what IP should pay attention to.

Types of activities for IP 2017

Back in 2016 (namely, July 11), a new edition of the All-Russian Classification of Economic Activities OK 029-2014 (hereinafter - NACE Rev. 2) came into force, which should be applied by all those who expressed a desire to engage in entrepreneurial activity in 2017. In accordance with this classifier, when filling out an application for state registration as an individual entrepreneur, one should indicate those codes that will correspond to the activity planned for implementation. Accordingly, the unified state register of individual entrepreneurs will contain codes corresponding to the types of activities of individual entrepreneurs in 2017.

When planning a future business, an individual entrepreneur should remember:

• you can carry out any activities not prohibited by law;
• To carry out the types of activities of an individual entrepreneur determined by the legislation on licensing only with a license or special permission (clause 1 of article 49 of the Civil Code of the Russian Federation) (for example, transportation of people by road, detective activities, educational activities, etc.);
• in the field of construction, appraisal and other industries, it is required to be a member of a self-regulatory organization;
• there is a ban on the implementation of certain types of activities for individual entrepreneurs in 2017.

Making changes to the activities of the IP

For those entrepreneurs who were registered before the entry into force of the new edition of OKVED NACE rev. 2 and for which today the USRIP contains other codes according to OKVED NACE rev. 1, nothing has changed. It is not required to make changes to the types of activities of an individual entrepreneur, just as it is not required to cancel the previous certificate of state registration as an individual entrepreneur and go to re-register.

In the event of a change in the IP in 2017, the direction of business and / or the start of other types of activities, the entrepreneur must make changes to the USRIP by submitting an application to the tax authority, in which new (other) codes should be indicated in accordance with the current OKVED NACE rev. 2.

IP and patent: types of activities

The ability of an individual entrepreneur to switch to a patent taxation system depends on the ongoing (planned to be implemented) business.

The Tax Code of the Russian Federation contains an exhaustive list of activities in respect of which the application of PSNO is possible (clause 2 of article 346.43 of the Tax Code of the Russian Federation). This is the provision of individual entrepreneurs with household services to the population, veterinary services, rental services, the implementation of individual entrepreneurs in commercial and sport fishing and fish farming, etc. At the same time, the legislator gives the regional authorities the right to expand this list with other types of activities by adopting a relevant law.

If an individual entrepreneur carries out activities from the specified list, then he can be recognized as a PSNO taxpayer.

The cost of an IP patent is calculated on the type of activity, and also depends on the place (region) of the business.

03May

Hello! In this article we will talk about the types of activities of an individual entrepreneur.

Today you will learn:

• What are the types of activities according to OKVED;
• What type of activity to choose;
• How to add and change the type of IP activity;
• What is for activities.

What are the types of activities (OKVED) for individual entrepreneurs

The main reason for the impossibility of using a particular system is the type of activity in which the individual entrepreneur is engaged.

Taxation by type of activity is presented in the table:

However, despite the variety of modes, you will need to take into account many conditions, such as the maximum number of staff members, maximum turnover, classifier restrictions.

In addition to taxes, there is also an obligation to pay contributions to off-budget funds for oneself, and this must be taken into account when choosing a favorable tax regime.

What are IP contributions for yourself? These are your contributions to medical and pension funds. That is, regardless of whether you worked this year, made a profit or not, you will be required to pay these contributions to the state in a fixed amount.

In 2018, the amount of contributions will be 32,385 rubles. And if, for example, income for the whole year was more than 300,000 rubles, contributions to the pension fund will be calculated additionally, at the rate of 1% of income in excess of the limit.

Summing up the choice of the most favorable taxation regime, it is best to make an individual tax calculation for individual entrepreneurs within each system.

The following parameters will need to be taken into account:

• If there are workers, then their number;
• Which region of the Russian Federation do you belong to;
• The taxation system used by your future partners and clients;
• The area of ​​the trading floor;
• The use of transport in transportation, etc.

Considering the issue of taxes, it is impossible not to touch on the topic of the so-called “tax holidays”, which have come into effect since 2015. For many, this innovation is very useful and applicable. “Tax holidays” involve the exemption of individual entrepreneurs from paying any tax, lowering the percentage on other taxes. However, not all individual entrepreneurs can take advantage of the benefit.

Conditions for granting "tax holidays":

• Your type of activity is the production of goods, scientific work or social activity;
• You are registering an IP for the first time;
• IP exists no more than two years;
• Your region is included in the list of regions of the Russian Federation where this benefit has been introduced and your IP was registered after the adoption of the law in your region on “tax holidays”;
• You are using USN or a patent.

It should be borne in mind that the regional authorities have the right to introduce certain restrictions regarding the number of employees, the maximum income per year, and the activities of the IP.

Do they confirm the type of activity of the IP

We will not torment you and immediately say that. The main direction of the activity of the IP is fixed during its registration, when the businessman enters the number of the activity in the USRIP, after which this information comes to the FSS.

However, if you decide to change the main activity of the enterprise, then you need to apply to the tax office with an application for a change in the direction of activity in order to secure the change.

Why do it? You must receive payment for services rendered and manufactured products strictly according to the business activity code declared in the Federal Tax Service. Otherwise, this income will be considered as received outside the declared OKVED code, and will be taxed at 13% of personal income tax.

Also, the amount of insurance premiums for injuries depends on the code of the main activity. Now experts identify 32 points, which determine the amount of contributions in various areas of activity. The amount of payments depends on the degree of danger and complexity of work.

Thus, we can conclude that it is necessary to confirm the main type of activity in order to correctly make deductions for injuries to the FSS in the current year without overpaying if the percentage differs from the previous year.

How to change and add an IP activity type

The enterprise develops along with the market, and now you are no longer doing what you used to, which means that you need to think about changing OKVED. It's easy, now we'll take a closer look at how to do it.

To begin with, you will have to generate a number for a new type of activity, and then fill out an application for a change in the direction of activity.

To do this, follow these steps in sequence:

• Go to the subsection “Registration of individual entrepreneurs” on the resource of the Federal Tax Service;
• Download the form, this is your application, and fill in the fields with information (in virtual or paper format, in the second case it will need to be printed out after filling out).

The application consists of four pages. The first page is the title page, here we write our first name, last name and patronymic, indicate the OGRNIP and. The second sheet is for recording a new line of business. On the third sheet, it is necessary to cancel the old direction of the enterprise. All three pages of the document are mandatory.

Now you need to collect the missing documents for the tax.

These include:

• Passport;

If you are sending a trustee to the tax office, then attach a notarized power of attorney and your representative's passport.

And the last stage is to deliver all this wealth to the tax office. You can do this yourself, through a representative (do not forget about the power of attorney), using mail or the Internet. But remember that you need to contact the same tax office in which you registered the IP.

But that is not all. If you are an entrepreneur with employees, you need to confirm the main type of activity of the individual entrepreneur by submitting a certificate to the FSS. If your individual entrepreneur does not have employees, then such a certificate is not needed.

And what to do if OKVED has not changed, but only new areas of doing business have been added. We simply add side lines of business to the existing list. To do this, fill in only the lines for the auxiliary areas of activity of the IP on the second page in the P24001 form. The third page should be completed only if you want to exclude any type of activity.

If you decide to go into private business and become an individual entrepreneur, then this article is for you. In it, we will analyzehow it is necessary to draw them up and what exactly is prohibited for the entrepreneur.

Introduction

Before you start doing business, you need to decide what exactly you plan to do, how the business will be organized, where it will be located, etc. This must be clearly understood before you come to the tax office, so that you do not re-register, do not time and money, stopping the business in the process.

Before registering, think about what you will do

Consider what types of activities exist for individual entrepreneurs and how they are graded.

Attention:according to Russian law, an individual entrepreneur has no restrictions on the number of areas that an entrepreneur can engage in. In this case, one type of activity becomes the main one, and the rest - auxiliary.

Such information is indicated during registration with the tax authority by assigning VD codes, due to which statistics are calculated in the future. Therefore, when you go to the tax office to register an individual entrepreneur, then try to indicate as many KVED as possible, one way or another related to your activities. They will be entered in the USRIP and you will get the right to do business without fear that you will be held accountable. The beauty of such a system is that you can not do what you have permission to do at all, carrying out activities in only one area.

You should be aware that some types of activities are prohibited for individual entrepreneurs, some require licensing or have various restrictions. Therefore, when registering with permitted ones, you cannot indicate them, otherwise you will be forced to draw up the necessary paperwork and obtain licenses. That is, if you actually do not engage in such things, then you do not need to indicate them “to be”.

Attention:the presence of certain VD codes may affect the choice of taxation system. Consult with a specialist to find out that there will be no overlays.

Classic activities

In this section, we will look at the classicwhich can be opened without any additional registrations and obtaining licenses. These include:

1. Provision of various household services.
2. Studios of design, creation of advertising and booklets.
3. Printing services, printing materials.
4. Legal advice and support.
5. Provision of consulting services to the population or entrepreneurs.
6. Publishing (partially related to printing).
7. Conducting recreational activities.
8. Wholesale of various types of products.
9. HR or recruitment agency.
10. Retail sale of certain types of products and services.
11. Transport services or delivery of goods, if it is carried out on a personal car.
12. Creative activity, creation of handmade and other things.

To conduct such activities, you do not need to obtain or license anything - just register with the tax office and get to work.

Most activities for individual entrepreneurs are not regulated

Activities that require a permit

Next, we will analyze the areas of business that will require the organizer to obtain certain permits and issue additional documents. As a rule, such types of business are associated either with the provision of cosmetic services or with catering. After you register with the tax office, you will need to obtain permission to conduct activities in a particular room, if it meets current standards and regulations. Special commissions will check the technical condition of the premises, its compliance with current regulations, the safety of your business for visitors and employees.

Attention:inspections are carried out by specialized bodies, such as a sanitation station, fire inspection, representatives of the city administration, representatives of the department of architecture or urban planning, etc.

The entrepreneur is not entitled to carry out activities until he receives all the necessary documents and arranges the premises accordingly. Such activities include:

1. Retail sale of food products.
2. Opening a cafe, canteen, restaurant or other catering establishment.
3. Opening a food production enterprise: a bakery, a dairy, a smokehouse or a sausage shop, packaging of fish or seafood, production of salads, etc.
4. A company engaged in the production of consumer goods.
5. Various beauty salons that carry out cosmetic surgeries, spas, hairdressers, nail salons, solariums, etc., one way or another related to hygiene.
6. Companies providing entertainment services, if they can be traumatic: skydiving or bungee jumping, paintball, horseback riding, etc.

As you can see The VA requiring permits is quite small - it includes only those services or production that can harm a person in one way or another.

Special permits are required for catering and cosmetology establishments

Activities requiring licensing

Next, we will consider those types of activities that you can only engage in if you issue the appropriate license. Such types of business are established by federal law - you will be warned at the tax office that you will have to issue a license when opening. To get it, you will have to fulfill several conditions, obtain permits and sets of documents from different authorities. In total, about fifty types of business are licensed in Russia. These include:

1. Private security companies, detective agencies, security and search activities.
2. Educational and educational activities.
3. Passenger transportation services.
4. Medical care services.
5. Services related to geophysics or hydrometeorology.
6. Sale of goods classified as excisable (cigarettes, tobacco, alcoholic products).
7. Everything related to aviation technology (design, maintenance, assembly, repair).
8. Everything related to military equipment and accessories.
9. Services that involve the transportation, storage or use of chemical, explosive and flammable liquids, gases, objects.

The activities listed above can be carried out by an individual entrepreneur, but only on condition that he obtains the appropriate licenses and passes the necessary checks.

Types of activities prohibited for individual entrepreneurs

Above, we saidby registering with the tax office. Consider what activities are not available to him. So, this category includes business options that can cause irreparable damage to a group of people. These include the chemical and military industries, finance and economics. But do not think that an ordinary person will not be able to enter this area, you just need to organize an LLC, not an individual entrepreneur, and you will be able to engage in such activities.

LLC opens up more opportunities, but is harder to manage

So, the prohibited categories are:

1. Wholesale of alcoholic beverages.
2. Production of alcoholic beverages.
3. Sale of cartridges, ammunition, spare parts for weapons and weapons themselves.
4. Construction, maintenance, repair of military equipment.
5. Space exploration, rocket launch (except for model exhibits).
6. Storage, manufacture, transportation of explosive objects and substances.
7. Production and sale of electricity.
8. Production, storage, transportation of narcotic drugs.
9. Creation of mutual and pension investment funds.
10. Financial and banking activities.
11. Organization of gambling.
12. Creation of own radio, television, mass media.
13. Transportation of goods and passengers using air transport.
14. Launching production that harms nature and violates environmental standards.

OKVED selection rules

Next, consider the algorithm by which the IP is opened and the subsequent registration of codes. First of all, you contact the regional branch of the Federal Tax Service and apply for registration of an individual entrepreneur. In it, you prescribe what exactly you plan to do and the corresponding codes, drawn up in the form P24001 (all-Russian classifier of types of economic activity). It is believed that to open an IP, it is enough to indicate only one main code, after which you can get to work.

Add more codes to the OKVED list - this is not prohibited

Note:From January 1, 2017, new OKVED-2 codes are in force in the Russian Federation. When registering, you should choose a code from them, since the old ones are no longer used today. It consists of six digits - in the first two the type of activity is encrypted, in the second - a group, in the last - a specific type of activity.

It is noteworthy that if only 4 digits are indicated in the application, then all codes included in the group will be automatically pulled up and you will be able to work with them. If in the future you decide to expand your activities, you will need to contact the tax office and write a corresponding application.

What is the responsibility of the IP

According to the legislation of the Russian Federation, an individual entrepreneur is fully responsible for his activities, that is, he risks all his property. If some kind of disputable situation arises, then the counterparty of the IP can sue him, which will lead to serious consequences and confiscation of property if the entrepreneur is unable to fulfill the claims. Also, when applying for registration, the entrepreneur is fully responsible for the accuracy of the chosen activity and the data provided.

Attention:if you work in a field that is not listed in your OKVED, then a fine of 5 thousand rubles is provided for this. It is better not to get caught - you will not only pay a fine, but also fall under the inquisitive eye of the relevant authorities.

So, let's summarize the available information. Be sure to check when registeringOKVED to understand which sections will interest you. Then contact the tax office to draw up an application (they will help you decide on the codes). Indicate all related industries so that you don’t re-register later and run into a fine during an unexpected audit.

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