When registering a business activity, in registration applications you must indicate the OKVED codes of the types of activities that you plan to engage in. Since 2016, codes must be determined using a new classifier - OK 029-2014. In 2015, the OKVED code is determined according to the OK 029-2001 classifier. Retail trade, OKVED of which is indicated in the tables below, is classified according to several dozen codes.
OKVED codes for retail trade
In the tables you can find their complete list, for example, from OKVED Retail trade in food products to OKVED retail trade in clothing or OKVED retail trade in furniture.
For some of them, it is required before the start of the activity.
For information on how to correctly select and indicate codes in registration applications, see.
Note! From July 11, 2016, codes must be used for state registration). In order to select the required OKVED2 code corresponding to the OKVED code OK 029-2001, we recommend using the ones developed by the Ministry of Economic Development of the Russian Federation.
| OKVED2 codes (from 07/11/2016) | Activities | OKVED codes according to OK 029-2001 |
|---|---|---|
| 47.1 | Retail trade in non-specialized stores | 52.1 |
| 47.11 | Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores This class includes: - retail trade of a large assortment of goods, predominantly food, beverages or tobacco products, of which the predominant activity is: the activities of general stores that have, in addition to their main sales of food, beverages or tobacco products, a number of other non-food products, such as clothing, furniture, appliances, hardware, beauty products, etc. | 52.11 |
| 47.11.1 | - in non-specialized frozen food stores | 52.11.1 |
| 47.11.2 | - in non-specialized stores with non-frozen products, including drinks, and tobacco products | 52.11.2 |
| 47.11.3 | Retail trade activities involving a large range of products with a predominance of food products | 52.11 |
| 47.19 | Other retail trade in non-specialized stores This class includes: - retail sale of a wide range of goods, of which food, beverages or tobacco products are not the predominant ones; - activities of department stores selling general merchandise, including clothing, furniture, household appliances, hardware, cosmetics, jewelry, toys , sporting goods, etc. | 52.12 |
| 47.19.1 | Retail trade with a large assortment of goods with a predominance of non-food products in non-specialized stores | 52.12 |
| 47.19.2 | Activities of department stores selling general merchandise | 52.12 |
Food products, including drinks, and tobacco products
| OKVED2 | Activities | OKVED2001 |
|---|---|---|
| 47.2 | Retail sale of food products, including beverages, and tobacco products in specialized stores | 52.2 |
| 47.21 | Retail trade of fruits and vegetables in specialized stores | 52.21 |
| 47.21.1 | Retail trade of fresh fruits, vegetables, potatoes and nuts in specialized stores | 52.21 |
| 47.21.2 | Retail trade of canned fruits and vegetables and nuts in specialized stores | 52.27.33 |
| 47.22 | Retail trade of meat and meat products in specialized stores | 52.22 |
| 47.22.1 | meat and poultry, including offal in specialized stores | 52.22.1 |
| 47.22.2 | meat and poultry products in specialized stores | 52.22.2 |
| 47.22.3 | canned meat and poultry in specialized stores | 52.22.3 |
| 47.23 | -fish, crustaceans and molluscs in specialized stores | 52.23 |
| 47.23.1 | - fish and seafood | 52.23.1 |
| 47.23.2 | - canned fish and seafood | 52.23.2 |
Bread and bakery products and confectionery products
| OKVED2 | Activities | OKVED 2001 |
|---|---|---|
| 47.24 | Retail trade of bread and bakery products and confectionery products in specialized stores | 52.24 |
| 47.24.1 | - bread and bakery products | 52.24.1 |
| 47.24.2 | - confectionery products | 52.24.2 |
| 47.24.21 | - flour confectionery products | 52.24.21 |
| 47.24.22 | - confectionery products, including chocolate | 52.24.22 |
| 47.24.3 | - ice cream and frozen desserts | 52.24.3 |
Drinks, tobacco products
| OKVED2 | Activities | OKVED 2001 |
|---|---|---|
| 47.25 | Retail trade of beverages in specialized stores This class includes: - retail sale of beverages (not for consumption at the point of sale), including alcoholic beverages and non-alcoholic beverages, in specialized stores | 52.25 |
| 47.25.1 | - alcoholic drinks, including beer | 52.25.1 |
| 47.25.11 | - alcoholic beverages, except beer | 52.25.11 |
| 47.25.12 | - beer | 52.25.12 |
| 47.25.2 | - soft drinks | 52.25.2 |
| 47.26 | - tobacco products | 52.26 |
Other retail sale of food products in specialized stores
| OKVED2 | Activities | OKVED 2001 |
|---|---|---|
| 47.29 | Other retail sale of food products in specialized stores | 52.27 |
| 47.29.1 | - dairy products and eggs | 52.27.1 |
| 47.29.11 | - dairy products | 52.27.11 |
| 47.29.12 | - eggs | 52.27.12 |
| 47.29.2 | - edible oils and fats | 52.27.2 |
| 47.29.21 | - animal oils and fats | 52.27.21 |
| 47.29.22 | - vegetable oils | 52.27.22 |
2.1. Non-stationary trading network
Let us turn again to the Tax Code of the Russian Federation, according to Art. 346.27 of which a non-stationary trading network is a trading network operating on the principles of distribution and peddling trade, as well as objects of trade organization that are not classified as a stationary trading network.
2.1.1. Carry-out (delivery) trade and UTII
Delivery trade is retail trade carried out outside a stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with the vehicle. This type of trade includes trade using a car, a car shop, a car shop, a toner, a trailer, a mobile vending machine.
Retail trade is retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer in organizations, in transport, at home or on the street. This type of trade includes trade from hands, trays, baskets and hand carts.
At the same time, trade from hand, that is, in the form of direct contact of the seller with buyers, including at the buyer’s home, at the buyer’s place of work or at the seller’s location, according to the Russian Ministry of Finance, corresponds to the characteristics of peddling trade, and in relation to such activities the organization may apply the taxation system in the form of a single tax on imputed income (Letter of the Ministry of Finance of Russia dated January 22, 2009 N 03-11-06/3/08).
The above definitions of distribution and distribution trade are given respectively in paragraph. 17th and 18th Art. 346.27 of the Tax Code of the Russian Federation.
According to the State Standard of the Russian Federation GOST R 51303-99 “Trade. Terms and definitions”, approved by Resolution of the State Standard of Russia of August 11, 1999 N 242-st, delivery trade is retail trade carried out outside a stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only included with the vehicle.
And he defines retail trade as retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer at home, in institutions, organizations, enterprises, transport or on the street.
Based on the definitions used by the Tax Code of the Russian Federation and GOST R 51303-99, we can conclude that delivery and distribution trade is:
– types of retail trade;
– types of retail trade that are carried out through non-stationary retail chain facilities.
Non-stationary trading network - a trading network operating on the principles of delivery and distribution trade, as well as objects of trade organization that are not classified as a stationary trading network (paragraph 16 of Article 346.27 of the Tax Code of the Russian Federation).
Therefore, if, after demonstrating a product by an employee of an organization operating in the retail trade sector, a retail purchase and sale agreement is drawn up at the home of a potential buyer and the buyer fully or partially pays the cost of the purchased product, which is confirmed by sales and cash receipts, then such activity can be considered as distribution trade subject to transfer to the taxation system in the form of a single tax on imputed income.
If, after demonstrating the goods, the buyer is invited to drive up to the office of the organization, where, after concluding a retail purchase and sale agreement and paying the cost of the goods, the goods will be transferred, then such activity for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation can be attributed to activities in the field of retail trade through a stationary retail chain facility that does not have a sales floor, for which it is also possible to apply a taxation system in the form of a single tax on imputed income.
Activities involving the sale of goods at retail with the condition of concluding retail purchase and sale agreements with buyers on the spot, carried out during road presentations for which rented space in the facilities of a stationary retail chain are used ( Letter of the Ministry of Finance of Russia dated August 26, 2013 N 03-11-06/3/34917).
But organizations or individual entrepreneurs engaged in delivery retail trade using a car, auto shop, auto shop, toner, trailer, mobile vending machine, carried out on the agricultural market, can be recognized as payers of a single tax on imputed income for this type of activity in accordance with agreements on the provision of trading places in accordance with the requirements established by the government body of the constituent entity of the Russian Federation in whose territory the market is located, and the company managing the market (Letter of the Ministry of Finance of Russia dated May 12, 2009 N 03-11-06/3/126).
It should be taken into account that in accordance with paragraph 8 of Art. 3 of the Federal Law of December 30, 2006 N 271-FZ “On retail markets and on amendments to the Labor Code of the Russian Federation” (hereinafter referred to as Law N 271-FZ) a trading place is a place on the market (including a pavilion, kiosk , tent, tray), specially equipped and allocated by the market management company, used for carrying out activities for the sale of goods (performing work, providing services) and meeting the requirements established by the government body of the constituent entity of the Russian Federation on whose territory the market is located and the market management company .
According to paragraph 3 of Art. 16 of Law N 271-FZ, when forming and approving a scheme for placing trading places on the agricultural market, the market management company must provide and provide trading places for the sale of agricultural products that have not undergone industrial processing from vehicles.
At the same time, paragraph 2 of Art. 22 of Law N 271-FZ provides that the sale of goods (performance of work, provision of services) from vehicles on the market, with the exception of cases provided for in Art. Art. 16 and 17 of Law N 271-FZ is prohibited.
It should also be taken into account that delivery trade of certain types of goods is prohibited.
Thus, when carrying out retail trade at the buyer’s location outside of stationary places of trade: at home, at the place of work and school, in transport, on the street and in other places (i.e. when carrying out peddling trade), the sale of food products is not allowed ( with the exception of ice cream, soft drinks, confectionery and bakery products in the packaging of the manufacturer of the goods), medicines, products made of precious metals and precious stones, weapons and ammunition for them, copies of audiovisual works and phonograms, programs for electronic computers and databases.
This follows from clause 4 of the Rules for the sale of certain types of goods, approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55.
Violation of this rule will entail the application of administrative penalties in accordance with Art. 14.15 Code of Administrative Offenses of the Russian Federation. Yes, Art. 14.15 of the Code of Administrative Offenses of the Russian Federation provides that violation of the established rules for the sale of certain types of goods entails a warning or the imposition of an administrative fine on citizens in the amount of 300 rubles. up to 1500 rub.; for officials - from 1000 rubles. up to 3000 rub.; for legal entities – from 10,000 rubles. up to 30,000 rub.
In accordance with paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, taxpayers are required to register as single tax payers with the tax authority at the location of the organization (place of residence of the individual entrepreneur) when carrying out, in particular, delivery and carry-out retail trade (clause 7, clause 2, article 346.26 of the Tax Code RF).
Thus, organizations or individual entrepreneurs engaged in delivery (distribution) retail trade are required to register as payers of the single tax on imputed income with the tax authority, respectively, at their location or place of residence.
For this type of business activity, such as distribution (distribution) trade, the physical indicator “number of employees” should be used. The amount of basic profitability for delivery (carry-out) trading is 4,500 rubles. per month per person (clause 3 of article 346.29 of the Tax Code of the Russian Federation).
The number of employees is calculated as the average number of employees for each calendar month of the tax period (quarter).
It should be determined in accordance with the Guidelines for filling out federal statistical observation forms N P-1 “Information on the production and shipment of goods and services”, N P-2 “Information on investments in non-financial assets”, N P-3 “Information on financial condition organization”, N P-4 “Information on the number, wages and movement of workers”, N P-5(m) “Basic information on the activities of the organization”, which were approved by Rosstat Order No. 435 of October 24, 2011.
In this case, the calculation should include only those workers who are directly involved in activities for which a special regime in the form of UTII is applied.
If an organization (individual entrepreneur) combines distribution (distribution) trading activities with other types of activities (regardless of the tax regime applied to them), then it must ensure separate accounting of the number of employees involved in different types of activities.
The government plans to simplify the process of hawking and hawking, starting with the registration process (notification of trade) and ending with the development of rules for the actual sale of goods during hawking and hawking.
Delivery and distribution retail trade
Currently, the law “On State Regulation of Trade Activities” does not contain such concepts as delivery trade or peddling trade; the law deals with non-stationary trade. Distribution and distribution trade is discussed in other regulatory documents - the tax code, methodological recommendations, generally accepted business practices, etc.
A non-stationary retail outlet is a temporary retail structure, including a mobile one (distribution trade), which is not firmly connected to the land, that is, it is not a permanent retail outlet or store. Such a temporary structure may or may not be connected to utility networks. For example, a temporary tent may or may not be connected to a water pipe or electrical network.
Retail trade is when there is direct contact between the seller and the buyer, both outside of stores, and in those places where buyers are: in an organization, in transport, on the street or at home. Pass trade, in other words, is when it is not the buyer who goes to the seller for the goods, but the seller who comes to the buyer with the goods.
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Delivery and peddling retail trade: what is written in the law
Non-stationary retail facilities, that is, delivery trade facilities, are located on land plots and in buildings that are state or municipal property. For example, in urban food markets.
They are placed there according to a specially designed scheme. The layout of distribution trade facilities is approved by local authorities - city halls, district administrations, etc. These layouts can be found there or in the administrations of the markets and in the management companies of these markets.
According to the law, of the total number of distribution trade objects (tents, non-mobile vans, etc.), 60% must belong to small or medium-sized businesses.
If any changes are made to the existing scheme of tents and stalls, for example, in a particular market, then these changes cannot affect those tents, vans and stalls that are already operating. That is, if, according to the new scheme, there should not be a tent in some place, but before the changes this tent stood there and worked, then you can move it or remove it after the lease expires.
If a market (land plot), indoor market, shopping complex, etc. are not state-owned, but privately owned, then the procedure and rules for placing delivery and distribution trade objects there are determined by the owner of the market or premises. Naturally, these rules must comply with current Russian legislation.
Delivery and peddling retail trade: clarifications and recommendations of the Ministry of Industry and Trade
Since the law on trade regulation provides the most general phrases and definitions relating to delivery and peddle trade, the Ministry of Industry and Trade of Russia has developed detailed guidelines on how to regulate non-stationary, delivery and peddle trade. According to the developers, these recommendations are drawn up in order to eliminate those issues that hinder the development of small businesses.
When the market owner (state or private owner) forms a scheme for the placement of non-stationary objects, then the objects of distribution and distribution trade should not be located somewhere on the outskirts of the market, it should be located where the main traffic of visitors and buyers passes.
Regional authorities must develop clear, transparent and absolutely understandable rules for the placement of distribution trade facilities. These rules should not prevent distribution facilities from being located where they have historically been located. If in some place there are stationary retail facilities (shops, shopping complexes, etc.), but at the same time there is a demand both from entrepreneurs and from the population for non-stationary distribution trade facilities to be located there, obstacles there shouldn't be for this.
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If the state (regional or municipal authorities) gathers at the site of the market where non-stationary objects are located, to build something else, and remove (demolish) these objects, then this decision should be published in the media and the entrepreneur should be told about it at least before 1 year before changes. In addition, the entrepreneur (LLC or individual entrepreneur) must be provided with an equivalent place in another territory in exchange for the demolished kiosk or stall. Moreover, the entrepreneur has the opportunity to choose from several alternatives that should be provided to him.
When developing layouts for distribution trade facilities, certain priorities must be observed. In particular, this applies to socially significant areas of sales - trade in food products, including agricultural products, as well as sale of printed materials. Each region can expand the list of socially significant goods.
Agreements for the placement of non-stationary distribution trade objects (tents, stalls, non-mobile vans without wheels) must be concluded for at least 7 years with the right of extension. In the event of the death of an individual entrepreneur, his business of organizing non-stationary delivery trade can be inherited if the heir is also an individual entrepreneur. This, the developers believe, will lay the foundations and stimulate the development of a predictable family business.
Delivery and distribution retail trade at fairs
A fair is a temporary market that is organized more often regularly or on holidays. For example, seasonal agricultural fairs, where farmers (farms) and peasants individually sell fresh harvests.
Fairs are organized when people (entrepreneurs) need to sell something, but this need is not permanent, but temporary, and there is no need to organize a permanent outlet, open a store, register an LLC or individual entrepreneur. For example, the same agricultural fairs.
The fair can be organized by state and municipal authorities, as well as legal entities and individual entrepreneurs. The fair organizer develops the rules of the fair, the operating hours, determines the places where distribution and distribution trade will be carried out, determines the payment for the place and for services to sellers (electricity, water, security, cleaning the territory, veterinarian work, etc.).
Next, the organizer publishes information in the media and on the Internet that a fair will be held in such and such a place at such and such a time, where such and such goods will be sold, the operating hours of the fair, and the rules for those who will sell. Those LLCs and individual entrepreneurs who want to take part in the fair get acquainted with the rules, come to the organizer and enter into an appropriate agreement.
Rules for distribution and distribution trade
All entrepreneurs who are engaged in distribution and distribution trade, including during fairs, must comply with certain rules. They are similar to the rules and regulations that apply to all entrepreneurs in the field of trade, regardless of the type of products sold, sales volumes and other factors.
When selling products during distribution and distribution trade, entrepreneurs (LLC or individual entrepreneur) are required to comply with the provisions of the law on the protection of consumer rights: provide customers with the necessary information about the product and food products, sell quality products and other standards.
Objects of distribution and distribution trade - tents, vans, vans, trays - must comply with all sanitary and hygienic standards. The same applies to food storage rules.
If frozen food products are sold - ice cream, meat, semi-finished products such as dumplings - the retail outlet during delivery and distribution should be equipped with a refrigerator or freezer. If meat is traded, it must undergo veterinary control. The work of a veterinarian at a market or fair must be provided by the organizer of the fair or the owner (management company, authority) of the market.
Entrepreneurs must also comply with fire safety standards, environmental standards and other rules provided for trade and business activities.
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When calculating UTII when selling goods through other objects of a non-stationary trading network, use the physical indicators “trading place”, “vending machine” or “area of trading place” (clause 3 of Article 346.29 of the Tax Code of the Russian Federation). In this case, the physical indicator “vending machine” must be used regardless of what category the vending machines belong to: stationary or mobile. Such clarifications are contained in letters of the Ministry of Finance of Russia dated May 13, 2011 No. 03-11-10/24 and dated March 28, 2011 No. 03-11-11/72.
Correction factors
In addition to physical indicators and basic profitability, when calculating UTII from delivery (distribution) trade and sales through other objects of the non-stationary network, use the following values:
- deflator coefficient K1 (clause 4 of article 346.29 of the Tax Code of the Russian Federation);
- correction factor K2 (clause 4 of article 346.29 of the Tax Code of the Russian Federation).
In this case, the value of coefficient K1 is not rounded, but the value of coefficient K2 is rounded to three decimal places (clause 11 of article 346.29 of the Tax Code of the Russian Federation).
Tax rate
If local authorities have not established a reduced tax rate, calculate the amount of UTII at a rate of 15 percent (Article 346.31 of the Tax Code of the Russian Federation).
The tax base
To calculate UTII, first determine the tax base for the reporting quarter. For carry-out and delivery trade, use the formula:
When retailing through other objects of a non-stationary retail network, calculate the tax base for UTII in the following order.
For retail spaces with an area of less than 5 square meters. m, determine the tax base for the quarter using the formula:
| The tax base | = | Basic | × | Quantity | + | Quantity | + | Quantity | × | K1 | × | K2 |
For retail spaces with an area of more than 5 square meters. m, determine the tax base for the quarter using the formula:
| The tax base | = | Basic | × | Square | + | Square | + | Square | × | K1 | × | K2 |
When selling goods through vending machines, determine the tax base for the quarter using the formula:
| The tax base | = | Basic | × | Quantity | + | Quantity | + | Quantity | × | K1 | × | K2 |
In this case, the values of the K2 coefficient should be applied depending on the category of vending machines used. For stationary vending machines, the coefficients established for stationary retail chain facilities are applied. Adjust the basic profitability of mobile vending machines taking into account the K2 coefficient established for non-stationary retail facilities. This is stated in the letter of the Ministry of Finance of Russia dated June 9, 2011 No. 03-11-09/35, addressed to the Federal Tax Service of Russia.
The values of physical indicators - the average number of employees and the area of retail outlets - are included in the calculation of UTII rounded to whole units (clause 11 of Article 346.29 of the Tax Code of the Russian Federation). When rounding the size of physical indicators, discard values less than 0.5 units, and round 0.5 units or more to a whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11/111).
Change in physical indicator
If during the quarter the number of retail locations increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of Article 346.29 of the Tax Code of the Russian Federation).
Calculation of UTII
Having determined the size of the tax base, calculate the amount of UTII for the reporting quarter. To do this, use the formula:
This follows from subparagraph 10 of paragraph 5.2 of the Procedure, approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3/13.
An example of calculating UTII from delivery trade. The number of employees changed during the tax period
Alpha LLC sells goods at retail through its employees (pedestrian trade) and applies UTII.
In 2016, the value of the deflator coefficient K1 is 1.798. The value of the correction factor K2 by local authorities is set at 0.7. The tax rate is 15 percent.
In the first quarter, the average number of employees for calculating UTII was:
- in January - 10 people;
- in February - 15 people;
- in March - 15 people.
Imputed income for calculating UTII for the first quarter was:
4500 rub./person. × (10 people + 15 people + 15 people) × 0.7 × 1.798 = 226,548 rub.
UTII for the first quarter is equal to:
RUB 226,548 × 15% = RUB 33,982
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