Beginning entrepreneurs are faced with a large number of concepts that are new to them, and it is quite easy to get lost in them. For example, not everyone knows what OKVED is, why it is needed (and whether everyone needs it). When should I contact him? Is this necessary?
And some have to find out later when deciding to take up new activity. This step also needs to be reflected in the relevant documents.
In a word, there are enough questions. And I will help you deal with them.
What does OKVED mean?
To begin with: what are we even talking about? In general, decoding will help you understand what OKVED is. So, the abbreviation itself means the all-Russian classifier of species economic activity. That is, we are talking about a set of codes. Each direction has its own. Separate ones are assigned to such types of activities as:
- healthcare;
- livestock farming;
- social work;
- creation of machines;
- fish farming and fishing;
- construction of houses;
- others.
In fact, there are a lot of them, and large industries They are also divided into subspecies. In addition, the number of codes increases over time as new activities emerge.
Why is OKVED needed and what does it affect?
So, in general, we figured out what OKVED means. But why is it needed at all? This classifier helps the state collect statistical information about entrepreneurs through Rosstat. Therefore, linking the company’s activities to a specific code during registration (a company can choose one or more) is mandatory. It is on the basis of the specified data that it becomes clear whether the organization needs to obtain a license, whether there are any specifics in terms of paying taxes or not.
In practice, many businessmen are beginning to better understand why OKVED is needed when they take out loans. The fact is that financial organizations require you to specify the appropriate code. And based on the officially chosen area of activity, specialized checks are carried out from the relevant departments.
If you find it difficult to understand or explain in simple words What is it - OKVED, you can draw an analogy with programming. In the relevant field, in order for the machine to recognize the command, it is sometimes necessary to enter a code. If we compare the government system with a PC, we can say that an entrepreneur registers himself in this system, shows in ways that it understands what he is doing or is going to do.
The state needs OKVED in order to collect data. How many enterprises in a particular area work in this area? Is there a threat of creating a monopoly? How to conduct inspections and plan economic activities by region? Understanding what you need OKVED codes, it is worth looking at the situation not only from the entrepreneur’s point of view, but also from the position of the state.
But in general, obtaining them is mandatory, because otherwise the company simply will not be able to conduct full-fledged activities. That is, she will not be able to open a bank account, interact normally with counterparties, and so on.
Where to get OKVED
After we have figured out what OKVED affects, we need to understand where it can be obtained. And is it necessary to do this yourself? After all, young entrepreneurs often don’t have enough time for anything. So, there are several options:
It is quite possible to contact the State Statistics Service office nearest to you. In it you can find out why OKVED IP is needed, ask other questions you are interested in and submit documents. By the way, they accept regular copies; you don’t need to register anything with a notary. And this makes the process much easier. From the data, it is usually enough to provide an IIN, passport, registration certificate, extract from the Unified State Register of Individual Entrepreneurs.
If you don’t know what an organization’s OKEVD is and where to get it, no one bothers you to go there. The scheme will be approximately the same, that is, you will also need to bring a package of documents.
You can go to your tax office. In general, they are not obliged to deal with such issues. But if you are confused about what to indicate in OKVED, what data to enter, and you still need to contact the territorial branch of the Federal Tax Service of the Russian Federation for various reasons, then no one is stopping you from contacting the tax office.
Register the code through the State Statistics Service website. This service has recently become available, so there may be some problems when trying to use it. For example, there is a risk that you will not find your region. Nevertheless, for individual entrepreneurs this method turned out to be the easiest.
Use the services of intermediaries. There are organizations that are ready, for a certain fee, to explain in detail what OKVED is for legal entities, for example, how to choose it, what to do next with it. They can also order turnkey company registration.
Please note that the classifier is evolving and changes are accumulating. On this moment The second version is in effect. Naturally, the question arises: OKVED and OKVED-2 - what is the difference? In codes. IN new edition There are many more of them, many subclasses have appeared, the principles of division are different.
If you prepared documents according to the old version of OKVED, then you do not need to switch to the new one: government agencies will sort it out themselves. And if you are registering now, then you should take the code from OKVED-2 (it can be downloaded on the website of the relevant ministry).
It is not necessary to delve deeply into the design of the classifier to be able to use it. It is enough to understand what it is and how to choose the appropriate code. However, even if you get confused with something specific, government agencies will help you in most cases.
Before you start doing business, you need to choose OKVED. Having the code, you can get a license to work. There are quite a large number of them, but it’s not difficult to navigate them.
What is OKVED
The all-Russian classifier of types of economic activity was developed by the Ministry economic development and is included in the national standardization system Russian Federation. OKVED groupings with five- and six-digit codes reflect the features Russian economy and thus makes detailing much easier various types activities.
Most entrepreneurs or business managers get scared just at the mention of these codes, but there is no need to be afraid of them - within a few days you will be able to thoroughly understand all the intricacies and understand why they are needed and how they work. The most important thing is to choose the right OKVED codes and register them.
To put it in completely understandable language, OKVED are codes that designate a type of activity, a sector of production, or the provision of certain services to the population. Tax officials use them to determine the tax rate. Depending on the industry and type of activity, the codes are divided into groups and subgroups.
OKVED classifier - what is it for?
Why do you need an OKVED code classifier, and is it possible to do without it? This question interests many. These codes help organize your activities, and at the same time they are quite effective in their work. The classifier is needed to make it easier for you to navigate the paperwork during registration.
OKVED is included in Unified system classification and coding of technical and economic information of the Russian Federation.
List of existing sections:
A. Agriculture and forestry, hunting.
B. Fish farming, fishing.
C. Mining. 
D. Manufacturing industry.
E. Production and distribution of water, gas and electricity.
F. Construction.
G. Trade, repair of cars and various household appliances.
N. Restaurant and hotel business.
I. Transport and communications.
J. Activities related to finance.
K. Real estate transactions.
L. Public administration and ensuring military security.
M. Activities in the field of education.
N. Provision social services and working in health care.
O. Communal and social personal services.
R. Work in the field of providing housekeeping services.
Q. Activities of extraterritorial organizations.
Without these codes government agencies it would be much more difficult to determine the size of the tax rate, collect and analyze statistical information about each individual type entrepreneurial activity. With the help of codes it is easier to classify and encrypt any type of work, develop regulatory and legal acts, with the help of which any economic activity is regulated.
Decoding OKVED codes
In the code directory great amount, and to make them more convenient to use, they are all classified. There are 17 sections, which are divided into subsections, which provide complete information on deciphering codes for certain types of work. This is what it is structure of the activity code according to OKVED:
- XX is class.
- XX.X – subclass.
- XX.XX - group.
- XX.XX.X – subgroup.
- XX.XX.XX – species.
Numbers separated by dots indicate classes and subclasses. Classes to which a specific letter is attached are collected into separate sections.
Depending on what type of activity you have chosen, the code may contain from two to six digits. If the classifier does not contain the type of work that you have chosen, then you need to choose “Provision of other services”.
The decoding of the codes in 2014 remained unchanged and corresponds to the list given in the section above. These codes are valid for both individual entrepreneurs, and for legal entities.
When you write an application to register your business, you will need to indicate at least 4 characters of the code; with fewer characters your application will not be accepted.
You can download the full list of the all-Russian classifier of types of economic activities for 2014 on special websites that contain complete and detailed information.
The first codes that are indicated for registration are the main ones and include all other subgroups. Each OKVED code is a number consisting of 2, 3, 4, 5 or 6 characters. The first two numbers are the class of your future activity, the third is the subclass, the fourth is the group, the fifth is the subgroup, and the sixth is the type. The full list of OKVED contains all types of work that are permitted on the territory of the Russian Federation.
How to choose OKVED
When you register your enterprise or business structure, in addition to your main type of activity, you can also indicate an additional one. Sometimes it happens that you need several codes at once to describe your type of activity. In order to accurately assign a particular code to an enterprise, you need to find the corresponding section in the classifier. If the subgroup does not contain the code you need, you must refer to Appendix A, which sets out the expanded meaning of some activities.
In order to decide which OKVED code to choose, you must adhere to a clear principle. First you need to decide on the scope of your activity, then on the section. Having made your choice on a section, start searching for a class, subclass, group and subgroup.
The number of activities that you may wish to engage in cannot be limited. You can even use the entire classifier. But the documents must indicate at least one code. Many businesses choose to include five or even six bullet points. Experienced experts do not recommend specifying more than 20 points.
One or more codes that will fully characterize the appearance of your labor activity- this will be your main code. If you do not find a description of the proposed work in the classifier, then you should choose an additional OKVED or even several. This type of activity will be classified as additional.
If you have chosen several codes, the main OKVED must be written on the first sheet. It is he who will be included in the statistics form and in the certificate. The main activity is the one that generates the most income.
Registration and change of OKVED
Only after you have decided on the OKVED codes, you must contact the tax office at your place of residence and in the application for registration you must clearly indicate all the codes you have chosen. Simultaneously with the registration of the company, codes will also be registered.
If in the process of work you want to do something else additionally, then, naturally, you will have to add code corresponding to the activity. How to add OKVED? First of all, write an application for amendments and take it to the organization where the company and initial codes were registered. Necessary changes will be made according to your application.
You need to choose the right codes right away. If the slightest inaccuracy is made during the registration process, you cannot avoid wasting your personal time and Money. The error, of course, will be corrected, but at the same time you will have to deal with bureaucratic delays. If you need to make certain changes to your application, this will be considered as reporting erroneous information on your part, and you may be denied automatic registration. All this can be challenged in court, but the process will drag on for a long time and the decision may not be made in your favor.
If an entrepreneur decides to change the type of his activity or supplement it, then a complete change of all OKVED codes will be required. Selecting the right code specifically for your business can be a painstaking task. The way out of this situation is simple - turn to people who work in the same field for help and clarification.
If you need to make changes to the OKVED code, your actions should be as follows:
- in accordance with the classifier, decide on the choice of code;
- if the enterprise has a charter, then changes must be made to it;
- fill out an application for registration;
- your signature must be notarized;
- pay the state fee;
- submit everything Required documents to the tax office;
- receive documents that will confirm all registration actions.
If the charter of your enterprise contains a phrase that the company has the right to engage in other types of activities, then you can only get by by filing an application to change the OKVED codes.
Registration of code changes is a rather complex process that will require certain knowledge of current legislation.
There are special companies that provide services for registering changes. The employees of these companies have accumulated extensive experience and are able to quickly respond to all changes in legislation that governs the registration process. They also have established interaction with other subjects of the federation necessary for their work.
How to choose the right codes for an online store
The online store must be registered according to all the rules. When preparing documents, you must indicate the selected codes. This type of activity relates to retail e-commerce, which will be carried out via the Internet. For all online stores that have just opened and do not operate on the basis of an offline business, code 52.61.2 is suitable. If you plan to deliver the goods directly to the buyer, you will need to pay additional code– 52.61.1 (Retail parcel trade).
Finding the correct OKVED code is not an easy task. In order to insure against refusal to obtain a work license, treat this issue with full responsibility and seriousness.
After reading this article, you will receive complete information about what OKVED is. Why is it needed and what does it affect? You will learn the structure, main sections of OKVED and how to determine which code is suitable for a future or new field entrepreneurial activity.
Registration of an individual entrepreneur or organization always begins with the selection of an OKVED code, since without it it is impossible to engage in economic activity. And the first difficulty faced future entrepreneur, - he doesn’t understand what this 5-letter abbreviation means.
The second difficulty lies in not knowing why OKVED is needed and what it affects. More about all this below.
What is OKVED: deciphering the abbreviation
OKVED is an all-Russian classifier of types of economic activity, part of the national standardization system of the Russian Federation and developed by the Ministry of Economic Development.
This classifier is used in the Republic of Belarus, Ukraine, Kazakhstan and other countries.
When registering a business, an individual entrepreneur or organization must choose a code suitable for the future type of activity. Regardless of whether an individual entrepreneur or, for example, a legal entity is registered, the codes for them will be the same. That is, the classification of an organization is not affected by the form of ownership.
OKVED is divided into 17 parts, groups, subgroups, types and classes. They will be discussed in detail below.
Why is OKVED needed and what does it affect?
The classifier is needed for statistical accounting and reporting on certain categories of economic activity. That is, with its help, all types of businesses are grouped. This helps the tax office determine the taxation system for a specific activity.
To understand why OKVED is needed, you should find out the main functions that it performs. These include:
- Regulation of taxation of certain areas of economic activity.
- Economic analysis of enterprises and entrepreneurs within the state.
- Collection of information about business entities for further statistical recording.
- Unification of data in state registers and directories.
- Assistance in drawing up regulatory documents to control the activities of organizations and entrepreneurs at the state level.
The code is used when opening a bank account, details, and makes it possible to participate in tenders. It is indicated in contracts for the provision of services and other documents related to the activities of an entrepreneur or organization.
That is, classifier codes allow regulatory authorities to monitor all areas of economic activity, obtain data for statistics or solve analytical issues. And tax authorities, using a classifier, determine the taxation system for a particular business in accordance with legislative acts.
It is worth noting that OKVED affects:
- tax burden;
- size of the authorized capital;
- licensing;
- belonging to a particular industry;
- direction of activity.
Structural features of the classifier
The OKVED directory contains many codes. For convenience, they were structured in digital coding.
For clarity, symbol"Y" will be taken.
YY.Y - subclass
YY.YY.Y - subgroup
YY.YY.YY - view
For even greater convenience, all classes are grouped into sections.
Main sections of OKVED
Sections are indicated in Latin letters:
A. Agriculture and forestry, hunting.
B. Fish farming, fishing.
C. Mining.
D. Manufacturing industries.
E. Production, distribution of water, gas and electricity.
F. Construction.
G. Trade, repair of cars and household appliances.
N. Restaurant and hotel business.
I. Transport and communications.
J. Financial activities.
K. Real estate transactions.
L. Public administration and military security.
M. Activities in the field of education.
N. Providing social services, working in the healthcare sector.
O. Communal and social personal services.
R. Work in the field of providing housekeeping services.
Q. Activities of extraterritorial organizations.
How to choose OKVED for your business
When a person registers an organization or decides to become an individual entrepreneur, he is required to indicate in the application a classifier code that will allow him to legally engage in the chosen activity.
You can select several codes at once, one of which will be the main one, and the rest will be additional.
For example, if an entrepreneur retails food products, this will be the main economic activity. And an additional one may be wholesale sales non-food products, clothes, equipment or opening a cafe.
At the initial stage of registering an enterprise, you can select several codes at once, even if the activity will initially be carried out only in one. This is done by organizations that plan to develop their business by expanding the services provided.
You can also always exclude old code or add new one.
To choose the right code you need to perform a few simple steps:
- determine what specific activity the entrepreneur or organization will engage in;
- find in the directory OKVED required section and subsection;
- select a class, subclass, group and type of economic activity;
- finally decide on the code and include it in the application for registration of an individual entrepreneur or company.
It may happen that there is no suitable code in the OKVED directory. Then you should select “Other services”. But it is better to first consult with a specialist.
When registering a business, the application indicates all selected codes that will be simultaneously registered with the organization or individual entrepreneur.
How to change or add new code
If an entrepreneur or company is going to engage additional services, then you will need to add new code suitable for future activities. To do this, you should go to the authority that previously registered the organization or individual entrepreneur and submit an application to add a code addition.
If you need to change the main code, you will need:
- Decide on the new OKVED code.
- Make changes to the charter of the enterprise (if there is one).
- Write an application to change the code.
- Notarize the signature.
- Pay the state fee.
- Submit necessary documents to the tax office.
Upon completion, the entrepreneur will be issued documents confirming the code change and its registration. Only after this can you engage in new activities.
It is best to seek legal advice before adding or changing code. Otherwise, ignorance of the basic intricacies of these procedures may result in troubles and audits by the tax inspectorate.
Responsibility for carrying out activities not in accordance with OKVED
During checks tax office checks how legal business transactions were. If it is revealed that income has been received from services that were not indicated in the constituent documents and were not added to them, then all income received from these services will be withdrawn from circulation and confiscated.
There is no other punishment for carrying out activities not in accordance with OKVED.
If an entrepreneur chooses the wrong code during registration and his business does not match it, then he will not face any fines or punishments. It will be enough to change the code.
Conclusion
When registering a business, specifying the code is a mandatory procedure. You can select the appropriate code using the OKVED directory.
Enterprises and individual entrepreneurs have the right to carry out activities under several codes at once. In this case, one code will be the main one (the entrepreneur determines it himself), and all the others will be additional.
Carrying out economic activities is punishable by confiscation of income received from services not provided for in the constituent documents.
The OKVED code is assigned to all enterprises that operate in Russia and needs to be updated annually by the statistical authorities.
What is OKVED: why is it needed?
The OKVED code determines which line of activity this enterprise belongs to. This is necessary to register an enterprise or obtain the status of an individual entrepreneur.
The code of the type of economic activity is determined by the legal or an individual independently, but approved by the statistics body.
Based on this classifier, the statistics body keeps records and analyzes the functioning of enterprises in the context of economic activity. The OKVED code is used when registering bank details, in particular, OKPO.
The code is also used when preparing documents and accrediting a company in customs authorities. The presence of the code allows legal entity take part in tenders, during licensing and audits by regulatory authorities.
OKVED classifier: coding structure
The code does not differentiate between foreign and domestic trade, commercial and non-commercial species activities, foreign and domestic trade.
The classification of activities has a hierarchical subordination. The encoding uses 2-6 characters, but when state registration enterprises must indicate at least four digital characters.
Let us denote each digital character by zero, then the structure of the classifier has the form:
- 00. – class;
- 00.0 – subclass;
- 00.00 – group;
- 00.00.0 – subgroup;
- 00.00.00 – view.
The more numbers in the code, the more detailed the activities of the enterprise are deciphered. It is not always advisable to use detailed decoding.
If a company, for example, produces paper products for household needs and indicated coding 21.22, then when expanding production and introducing other types of paper products, the company will need additional registration of this type of activity.
To avoid re-registration, you can specify several directions in the code that may be used in the future.
Based on OKVED codes, a classification of levels has been created industrial injuries and occupational morbidity (32 classes). This classification allows you to receive social payments in the event of accidents at work, and the enterprise to pay contributions in accordance with social insurance tariffs.
The higher the hazard class, the higher the tariff denomination. OKVED data are confirmed annually by financial statements.
If the enterprise refused to confirm or did not confirm the type of activity according to the classifier in time, then the Social Insurance Fund body will perform the coding independently. In this case, the maximum occupational hazard By this species activity according to the classifier, accordingly, social insurance contributions will be higher.
How to choose types of OKVED?
The OKVED coding does not imply any liability on the part of the registered business entity, including the rights and obligations for legal entities and individuals.
Main view economic activity The company is considered to be the direction that gives the company or individual entrepreneur the greatest income.
Other activities are indicated as secondary. When changing types of activities or expanding production, the enterprise must update the Charter and provide information in certain period to the tax authorities.
When choosing a type of economic activity, you should remember that some of them require mandatory licensing.
Some types of activities are subject to special prohibitions, for example, an auditor can only perform accounting, and only banking institutions can engage in banking activities.
When choosing a type of activity, you must first select the industry of production, and then carry out the detailing. As of July 4, 2013, changes to the preparation of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (Order of the Federal Tax Service of Russia dated January 25, 2012 No. MM V-7-6/25@).
To register, it is enough to indicate one type of activity. The maximum number of directions is unlimited, but it is not recommended to register more than 30 positions. The decoding of each code is not indicated in the statement under the new standard.
Explanation of OKVED by type of activity
| No. | Document section | Decoding types of activities | |
| 1 | 01 – 02.02.2 | A | Agriculture, hunting, forestry |
| 2 | 05 – 05.02.02 | IN | Fishing and fish farming |
| 3 | 10 – 14.50.29 | WITH | Mining: |
| 4 | 15 – 37.20.7 | D | Manufacturing industries |
| 5 | 40 – 41.00.2 | E | Production and distribution of energy, gas and water |
| 6 | 45 – 45.50 | F | Construction |
| 7 | 50 – 52.74 | G | Wholesale and retail, repair of vehicles and personal products |
| 8 | 55 – 55.52 | H | Hotels and restaurants |
| 9 | 60 – 64.20.3 | I | Transport and communications |
| 10 | 65 – 67.20.9 | J | Financial activities |
| 11 | 70 -74.84 | K | Real estate: operations with it, rent and provision of services |
| 12 | 75 -75.30 | L | Ensuring military security and mandatory social security |
| 13 | 80 — 80.42 | M | Education |
| 14 | 85 – 85.32 | N | Health and Social Services |
| 15 | 90 – 93.05 | O | Other communal, social and personal services |
| 16 | 95 – 95.00 | P | Housekeeping services |
| 17 | 99 -99.00 | Q | Activities of extraterritorial organizations |
This table presents the coding for the main branches of production without indicating the subsections. The code is selected according to the type of activity of the selected industry. Statistical authorities approve the information submitted by the entrepreneur.
If the OKVED code is lost, you can restore it using the classifier, and then confirm it before submitting reports to the statistics agency at the beginning of the year.
When it is not possible to restore the encoding on your own, Rosstat will issue the information again for a fee at the request of the entrepreneur.
For OKVED decoding you need to find the section of the classifier by the first digits of the code up to the point, then directly in the section find the desired item of the type of activity according to the digits of the code.
It should be remembered that when changing the type of activity, a legal entity must also make changes to the Unified State Register of Legal Entities (Unified State Register of Legal Entities).
Private (individual) entrepreneurs make changes to the Unified State Register of Individual Entrepreneurs (USRIP). To do this, within three days, the amended data is submitted in the prescribed form to the territorial body of the Federal Tax Service of the Russian Federation.
If changes were not made within the prescribed time frame, the new kind activity will be considered illegal. This entails criminal and administrative liability of a legal entity or individual.
Video on the topic: “How many OKVEDs and which ones should I CHOOSE? How much does each additional OKVED cost?
This section includes:
The physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)
Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and other processed products. Significant periodic changes, updates or conversions of products are considered to be related to production.
The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification 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 production 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 include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic treatment or recycling of waste, which is classified in section E (water supply; sewerage, collection and waste disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in group 45 (wholesale and retail trade and repair of motor vehicles 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. Typically, manufacturing involves the processing of materials to produce new products. Usually it's perfect new products. However, determining 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 (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;
Pasteurization of milk and bottling, see 10.51;
Leather dressing, see 15.11;
Sawing and planing of wood; impregnation of wood, see 16.10;
Printing and related activities, see 18.1;
Tire retreading, see 22.11;
Production of ready-to-use concrete mixtures, see 23.63;
Electroplating, metallization and heat treatment of metal, see 25.61;
Mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10
There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:
Logging classified under Section A (AGRICULTURE, 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 enterprises Catering and bars);
Processing of ores and other minerals, classified in section B (MINERAL MINING);
Construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION);
Activities of breaking down large quantities of goods into smaller groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic drinks or chemicals;
Sorting of solid waste;
Mixing paints according to customer's order;
Metal cutting according to customer's order;
Explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)
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