Code of the type of entrepreneurial activity. What do codes of types of entrepreneurial activity ENVD mean. Where are the envd codes indicated

Despite the relative simplicity of economic and tax accounting for individual entrepreneurs, any of them must have a certain amount of economic and legal knowledge. Without this, he simply will not be able to legalize himself in the business world, having issued the status of an individual entrepreneur. For example, any businessman, even a small and medium-sized one, should know what a type code is entrepreneurial activity and what it is used for.

Attention! "Classifier of codes for types of entrepreneurial activity" - a document whose data is used when registering an individual entrepreneur, as well as compiling tax and other reports. If you have already chosen a system with an imputed income tax (UTII), then all the information provided is 100% relevant to you.

Meaning of business activity codes

Disclosure of this topic is impossible without specific data. That is why we bring to your attention a summary table, which presents the information necessary for both a novice businessman and an already existing individual entrepreneur.

Using this information base, you can determine which business activity code is relevant for your job. The choice of taxation system and the amount of rates that will have to be paid directly depend on this.

Code	Name	Specific areas (including)	Physical indicators	Base yield (rubles/month)
01	Providing activities household services	Tailoring/repair of shoes, hats, clothes. Electronics repair. Manufacture/repair of leather goods. Manufacture / repair of furniture. Bath and hairdressing services. Dry cleaning and laundry.		7500 (rubles/month)
02	Activities for the provision of veterinary services	Treatment / clinical examination / diagnosis / vaccination / surgical care of pets at home or in veterinary clinics.	Number of hired employees (employed and self-employed)	7500 (rubles/month)
03	Activities for the provision of services in the field of repair and maintenance of vehicles of any specifics, as well as a car wash.	Maintenance / repair / other services of cars, trucks, passenger vehicles, special equipment, as well as motorcycles	Number of hired employees (employed and self-employed)	12000 (rubles/month)
04	Activities for the provision of places for temporary storage of vehicles	Opening and closed paid parking lots (the form of mutual settlements (cash or non-cash) is not established by the legislator)	Total area of the parking area (in sq. m.)	50 (rubles/month)
05	Activities for the provision of services in the field of transportation of goods (cargo transportation)		Number of people involved Vehicle	6000 (rubles/month)
06	Activities in the field of passenger transportation	An entrepreneur can have no more than 20 pieces of equipment on his balance sheet (lease)	Number of seats	1500 (rubles/month)
07	Activities in the field retail carried out through stationary trading networks (there are trading floors)	Shops, pavilions		1800 (rubles/month)
08	Activities in the field of retail trade carried out through stationary trading networks (there are no trading floors); through non-standard retail chains with a retail space up to 5 sq.m. The exception is vending machines.	Kiosks, tents, stalls, markets	Place of trade	9000 (rubles/month)
09	Activities in the field of retail trade carried out through stationary trading networks (there are no trading floors); through non-stationary retail chains with an area of a trading place of more than 5 sq.m.	Shops, pavilions	Sales floor area (in sq.m.)	1800 (rubles/month)
10	Activities in the form of delivery and delivery trade		Number of employees (hired and self-employed)	4500 (rubles/month)
11	Organizational service activities Catering through specialized establishments with halls for visitors	Cafes, bars, canteens, eateries	Serving hall area (in sq.m.)	1000 (rubles/month)
12	Activities for the provision of services in the field of catering through specialized establishments where there are no halls for serving visitors	Kiosk, tent	Number of hired employees (employed and self-employed)	4500 (rubles/month)
13	Activities for the provision of advertising services involving various advertising structures, except for electronic scoreboards and designs with automatic image change	Billboards and other frame structures		3000 (rubles/month)
14	Activities for the provision of advertising services using various advertising structures with automatic image change	Outdoor advertising with a changing advertising field	Information field area (in sq.m.)	4000 (rubles/month)
15	Activities for the provision of advertising services using electronic signage		Information field area (in sq.m.)	5000 (rubles/month)
16	Activities for the provision of advertising services placed on vehicles	Trams, trolleybuses, cars and trucks, trailers and semi-trailers, river boats	Number of involved vehicles on which advertising is placed	10000 (rubles/month)
17	Activities for the provision of temporary accommodation and accommodation services	Hotels, campsites, boarding houses, apartments, houses (rental)	Room area (in sq.m.)	1000 (rubles/month)
18	Activities related to the provision for temporary use and/or possession of trading places located in stationary trading facilities that do not have trading floors; non-stationary trade facilities; catering facilities without a hall for visitors - an area of up to 5 sq.m.		Number of places	6000 (rubles/month)
19	Activities related to the provision for temporary use and (and) possession of trading places located in stationary trading facilities that do not have trading floors; non-stationary trade facilities; catering facilities without a hall for visitors - an area of more than 5 sq. m.	Covered markets, kiosks, malls	Area of provided seats (in sq.m.)	1200 (rubles/month)
20	Activities for the provision of services for leasing land plots for the purpose of organizing stationary and non-stationary trade or public catering facilities on them with an area of up to 10 sq. m.		Number of land plots	5000 (rubles/month)
21	Activities for the provision of services for leasing land plots for the purpose of organizing stationary and non-stationary trade or public catering facilities on them with an area of more than 10 sq. m.		Land area	1000 (rubles/month)
22	Activities in the field of retail trade through automatic	Vending machines	Vending machine	4500 (rubles/month)

Important! This table in terms of textual content is as close as possible to the original, that is, to Appendix No. 4 of Order N ММВ-7-3 / 353 @ of the Ministry of Finance of the Federal Tax Service of 07/04/2014. In that normative act regulates the relevance of the provision in tax service"Tax declaration for UTII" and the procedure for filling it out in 2017 (Q1). However, bring it "word for word" within the framework of this material can not avoid sanctions from search engines.

The difference between OKVED codes and codes for UTII application

What is the difference between activity codes for an application for the transition to UTII and codes of economic activity according to OKVED?

First of all, please note that only two digits of the code are indicated in the application for UTII, while OKVED codes when registering a business by type of activity have four or more characters.
Secondly, the classifier of types of economic activity has a complex branched structure of hundreds of different codes, having from two to six characters. And the codes for the types of activities that are indicated in the UTII application are only 22.
Thirdly, the codes are approved by various regulatory legal acts:

by order of the Federal Tax Service of Russia dated 11.12.2012 No. MMV-7-6 / 941@ for an application for the transition to imputation;
by order of Rosstandart dated January 31, 2014 N 14-st for the OKVED classifier.

The code for the type of entrepreneurial activity UTII 2019 must be taken from this table (approved by order of the Federal Tax Service of Russia No. ММВ-7-6/941@).

UTII codes decoding

As you can see, not every type of activity can be carried out on EVND. The list of permitted business areas did not include production, wholesale, services commercial entities etc. But these types of imputation activities also have some limitations, for example, trade area should not exceed 150 sq. m for each object of trade, and the number of vehicles - 20 cars.

Features of activities for UTII

It would seem that from the code table it is absolutely clear whether the one you have chosen fits under UTII, but this is not entirely true. To finally be convinced of this, we must also look into Article 346.27 of the Tax Code.

You need to pay attention to the following nuances:

Household services are not the same as public services. Previously, household services were those that were indicated in the OKUN classifier. Now OKUN has been canceled, so the type of activity “household services” for UTII 2019 with a decoding must be sought in the Order of the Government of the Russian Federation of November 24, 2016 N 2496-r.
Retail trade, as a type of economic activity for UTII, does not allow the sale of certain excisable goods (for example, engine oils), products of own production, food and beverages in public catering facilities, etc.
The provision of services for the repair, maintenance and washing of vehicles does not include services for warranty repair and maintenance, as well as refueling and storage.
Motor vehicles for the carriage of passengers and goods include only buses of any type, cars and trucks.

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Where are the activity codes for UTII indicated

We have already noted that the type of activity in accordance with the codes from the table above is indicated in the application when switching to UTII. Moreover, various forms of applications for individual entrepreneurs and legal entities have been developed:

UTII-1 for registration of the organization;
UTII-2 for registration of an individual entrepreneur.

Forms and samples of completed applications for the transition to a special regime are published in the article "".

In addition, these codes are indicated in the imputed tax (in section 2). But on the title page of the declaration, you must enter the code of economic activity, which corresponds to the OKVED classifier.

For example, if an individual entrepreneur on UTII is engaged in repairs household appliances, then on the title page of the declaration he enters the code 95.21, and in section 2 - code 01, i.e. "household services".

Business entities engaged in small and medium-sized businesses in Russia often choose a special taxation regime in the form of paying a single tax on imputed income (UTII). This is convenient in all respects, because not only is reporting simplified, but contacts with fiscal authorities are also significantly reduced. The list of objects for which UTII can be applied is limited by federal law, but regional and local administrations are given the right to clarify the current list of activities. Until 2013, UTII was in mandatory status, but from January 1, 2013 it became voluntary ( the federal law dated June 25, 2012 No. 94-FZ).

To use the special UTII regime in 2016, an enterprise or individual entrepreneur needs to register with the territorial tax authorities by filling out application forms for this (they are different for enterprises and individual entrepreneurs: the UTII-1 form is for legal entities, the UTII-2 form is for entrepreneurs), approved by order of the Federal Tax Service of Russia dated 11.12.2012 No. ММВ-7-6/941@). An entrepreneur who has received the status of a UTII payer quarterly in 2016 reports according to the declaration form, which is approved by the current order of the Federal Tax Service of the Russian Federation dated 07/04/2014 No. MMV-7-3 / 353 @ as amended on 12/22/2015 No. Also, when deregistering a UTII payer, the corresponding application form is filled out.

All of the above documents have required details. This is the code for the type of entrepreneurial activity UTII. For the currently used UTII declaration form, these codes can only be marked in accordance with Appendix No. 5 to the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / 353@. This is a table that represents business activity codes for UTII, indicating the types of such works and services corresponding to them.

As for the forms of applications for registration of a UTII payer and deregistration, it is also mandatory to enter the code for the type of UTII business activity. But there are no codes themselves in the order approving the application forms. For them, the list from the above application No. 5 is also used.

Entrepreneurial activity codes for UTII

Article 346.26 of the Tax Code of the Russian Federation (TC RF) No. 146-FZ contains a list of certain types of activities for which a special taxation regime can be used, in which UTII is paid to the budget. For example, in pp. Clause 1, paragraph 2 of this article is written about the provision of personal services with distribution by type and group with reference to the All-Russian Classifier of Services Provided to the Population.

This means that this type of activity includes, say, repair of shoes and leather goods, dry cleaning, haircuts at a hairdresser, rental services and much more. For example, the UTII activity code 01 corresponds to household services without any extensions, as in the service classifier. The list of activities in Art. 346.26 of the Tax Code of the Russian Federation is not directly similar to the codes for types of entrepreneurial activity in Appendix No. 5. This suggests that, for example, when repairing shoes, the report should indicate only code 01 for the provision of personal services, and not a specific specialization, because there is no such list.

Perhaps in the future the list of codes will be expanded, but for now, when reflecting the type of business activity code in the forms, be guided by Appendix No. 5 (table below) to the procedure for filling out the current UTII declaration (Order of the Federal Tax Service of the Russian Federation dated 04.07.2014 No. ММВ-7-3 / 353@).

Business activity code	Types of entrepreneurial activity
	Provision of household services
	Provision of veterinary services
	Provision of services for the repair, maintenance and washing of motor vehicles
	Provision of services for the provision of temporary possession (for use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots
	Provision of motor transport services for the transportation of goods
	Provision of motor transport services for the transportation of passengers
	Retail trade carried out through objects of a stationary trading network with trading floors
	Retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network, the area of \u200b\u200bthe trading place in which does not exceed 5 square meters
	Retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network, the area of \u200b\u200bthe trading place in which exceeds 5 square meters
	Delivery and peddling retail trade
	Provision of catering services through a catering facility that has a visitor service hall
	Provision of catering services through a catering facility that does not have a customer service hall




	Provision of services for temporary accommodation and accommodation
	Provision of services for the transfer into temporary possession and (or) use of trading places located in the objects of a stationary trading network that do not have trading floors, objects of a non-stationary trading network, as well as public catering facilities that do not have halls for serving visitors, if the area of each of they do not exceed 5 square meters
	Provision of services for the transfer into temporary possession and (or) use of trading places located in the objects of a stationary trading network that do not have trading floors, objects of a non-stationary trading network, as well as public catering facilities that do not have halls for serving visitors, if the area of each of more than 5 square meters
	Provision of services for the transfer into temporary possession and (or) use of land plots for the placement of objects of a stationary and non-stationary trade network, as well as public catering facilities, if the area of the land plot does not exceed 10 square meters
	Provision of services for the transfer into temporary possession and (or) use of land plots for the placement of objects of a stationary and non-stationary trade network, as well as public catering facilities, if the area of the land plot exceeds 10 square meters
	Sale of goods using vending machines

If you apply taxation under the UTII system, then you need to know your code for the type of business activity. All these codes are divided into groups and are shown in the table below.

Code	Type of entrepreneurial activity	Note
01	Domestic services	For example: sewing and repairing clothes or shoes; repair of electronics, furniture; hairdressing and tanning studios; dry cleaning and others.
02	Veterinary services	Examination, diagnosis, treatment, surgery, vaccination and other related activities.
03	Repair, Maintenance and car wash	Including cars, trucks, passenger vehicles, as well as special equipment and motor vehicles.
04	Provision of paid parking	Organization of places for parking or storage of vehicles on a paid basis.
05	Cargo transportation
06	Passenger transportation	UTII can be applied if the entrepreneur (by right of ownership, possession, use, disposal) has no more than 20 vehicles.
07	Retail trade through stationary trading networks with trading floors	For example, shops in shopping malls, shopping malls.
08	no more 5 sq.m.	The exception is vending machines.
09	Retail trade through stationary retail chains that do not have trading floors, as well as through non-stationary retail chains in which the area of the trading place is more 5 sq.m.	For example, pavilions, kiosks.
10	Delivery and peddling retail trade	For example, autosushi, and it can also be trade directly from cars.
11	Catering services with visitor service halls	For example, canteens, restaurants, cafes, bars.
12	Catering services that do not have customer service halls	For example, a kiosk or a tent.
13	Outdoor advertising using advertising structures without automatic image change	Billboards included.
14	Outdoor advertising using advertising structures with automatic image change	The main difference from the previous code is the changing advertising field.
15	Outdoor advertising using electronic displays	A striking example is the running line.
16	Advertising on transport.	Advertising on buses, trams, trolleybuses, other passenger transport and other other transport.
17	Temporary accommodation and accommodation services.	It can be hotels, hotels, campsites, guesthouses, as well as apartments and houses for rent.
18	no more 5 sq.m.
19	Transfer to temporary possession / use of trading places through stationary trading networks that do not have trading floors; through non-stationary trading networks; through catering facilities that do not have customer service halls, in which the area of \u200b\u200bthe trading place is more 5 sq.m.	For example, covered markets, pavilions.
20	no more 10 sq.m.
21	Transfer into temporary possession / use of land plots for the placement of objects of a stationary and non-stationary trade network, and public catering facilities, the area of which is more 10 sq.m.	It can be any piece of land.
22	Retailing with vending machines	This code is listed separately as an exception to code 08.

FILES

What is the UTII code

In order to make tax accounting easier and could be automated, the types of activities that fall under UTII were coded. Each of them was assigned a conditional number - a combination of numbers, under which it appears in legislative acts. From this combination, you can calculate from which source this taxpayer receives income - IP. This code is included in all Required documents along with the name of the activity.

The list of UTII codes is established in Appendix 3 of the Order of the Federal Tax Service of the Russian Federation of 07/04/2014.

NOTE! By registering, an entrepreneur can choose not 1, but an unlimited number of activities. The list can be extended at any time by contacting tax office with the corresponding statement.

Physical parameters of business according to UTII

If an entrepreneur has chosen one or more types of activities for his business, you need to check whether he can count on UTII. For this, the presence of this area in the corresponding list of NDT is not enough. It is necessary that it correspond to certain physical parameters of the business, which are taken into account in the same document:

application in specific areas of business provided for by the Tax Code of the Russian Federation;
the number of employees, including the entrepreneur himself - the owner of the business;
restrictions on the area of the territory or premises;
the number of units involved (vehicles, etc.).

FOR EXAMPLE! If an individual entrepreneur decides to open a cafe, then the tax that he must pay will depend on the area of \u200b\u200bthe hall where visitors are served, and the imputed income will be calculated from the amount of 1000 rubles. per month. The code for this type of activity for UTII is 11. If a service room is not planned, as, for example, in pasties, then UTII will depend on the number of employees, and the income rate will increase to 4,500 rubles. per month. The code for such activities is already different - 12, although both of them are related to the organization of public catering.

All physical parameters specified in the legislative act are mandatory and must be indicated in tax reporting.

Do not confuse with OKVED!

(OKVED) lists all possible forms of small and medium-sized businesses. Some of them may or may not fall under the UTII parameters. These are different types of accounting, the foundations of which lie in various legislative acts and provide for mention in various documentation.

Where are UTII codes indicated

Entrepreneurs must indicate the type of business activity code for UTII in the following documentation:

in the tax return filed during the reporting period;
in applications drawn up in the form and (for LLC);
in the applications of individual entrepreneurs (form and).

The following data must be indicated in the tax report on UTII:

The name of the type of economic activity.
Its UTII code (see Appendix 3 to the Order of the Federal Tax Service of the Russian Federation).
The physical parameters of the activity, if they are specified in the legislative act.

UTII: permitted activities in 2018

It is necessary to distinguish between OKVED codes and business activity codes indicated for the purpose of switching to UTII. Here is a table with the main differences:

The Directory of Entrepreneurial Activity Codes summarizes and structures the types of activities permitted by the Tax Code. Consider which codes should be indicated when filling out an application for the transition to a single tax and in section 2 of the UTII tax return.

Don't know your rights?

In the table below, our experts have listed the permitted types of UTII activities in 2018.

What OKVED codes are subject to the single tax?

Preparing documents for state registration legal entity or individual entrepreneur, it is necessary to indicate specific codes corresponding to the types of activities that fall under UTII. This allows the regulatory authorities to keep statistical records of taxpayers by type of occupation. The applicant must take a responsible approach to the choice of OKVED. In addition, starting new activity, the payer is obliged to submit an application indicating the new codes. The legislator does not establish a ban on the possible number of OKVED codes for one taxpayer.

One of the questions that often arise when preparing an application for registration of an organization or individual entrepreneur is: what types of activities fall under UTII.

The table below shows all OKVED codes for UTII by type of activity.

How to choose suitable activities that fall under UTII?

To select a suitable OKVED for UTII, you need to know the features of building a classifier hierarchy. The directory consists of sections, classes, subclasses, groups, subgroups and types. The section reflects the general name of the economic sphere, followed by a division into areas of activity with specification up to the name of the operations.

NEED TO KNOW! In the application for entering a new OKVED into the state register, it is enough to indicate 4 OKVED characters, which corresponds to the type of economic activity. Then all subspecies included in this code will be resolved automatically.

The implementation of operations that do not correspond to the specified data on OKVED may result in the imposition of penalties by the regulatory authorities. P. 4, Art. 14.25 of the Code of Administrative Offenses of the Russian Federation establishes a fine in the amount of 5,000 to 10,000 rubles for failure to provide information or indication of false information regarding the information contained in the Unified State Register of Legal Entities or the EGRIP. To avoid a fine, it is necessary to timely submit information about changes to the registration data of the payer.

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Codes for types of entrepreneurial activity and OKVED codes differ. OKVED information is included in the number of mandatory information about the taxpayer and is used to describe the actual or planned type of occupation of the payer. Entrepreneurial activity codes are necessary for processing documents related to the registration or deregistration of a UTII payer.