Retail sale of household goods OKVED in old. Section G Wholesale and Retail Trade; Repair of motor vehicles and motorcycles. Important information for filling OKVED

OKVED code (all-Russian classifier of types of economic activity) is indicated when filling out an application for registration of IP or LLC in the tax service. Consider what OKVED codes to choose for retail clothing.

Structure and decoding OKVED code

To begin with, we will understand with the structure and decoding of the OKVED code.

Structure of OKVED code

OKVED code, as a rule, consists of two to six digital signs. The structure of the OKVED may be in the following form:

XX - Class
XX.x - subclass
XX.Hh - group
XX.Hhh.x - Subgroup
XX.Hhh.Hhh - View

Deciphering OKVED code

To decrypt OKVED codes, there is a special classifier for codes. It contains 21 partitions, each of which is divided into 88 classes, which contains a description and decoding of each type of activity. The statement for registration of LLC and IP indicates the minimum code of four digits.

Choice of OKVED codes based on the tax regime in 2015-2016

OKVED codes for

When applied, it is possible to select any OKEV code, as this is the main tax regime.

OKVED codes for USN

Under USN, almost all OKVED codes are falling. There are exceptions for which it is impossible to use USN, which will list which:

• 65.2 - any financial intermediation.
• 65.21 - Financial leasing.
• 65.22 - Loan provision services and any other activities starting with 65.2.
• 66.0 - Insurance.
• 66.02 - Non-state pension provision.
• 67.12 - stock operations.
• 65.22.6 - short-term loans secured by movable property for pawnshops.

The remaining OKVED codes can be applied on USN, taking into account the restrictions acting on this tax mode: the number of employees, the availability of branches, etc. More details with a list you can find in the article "Go to USN: Rules and Order."

OKVED codes for Eschn

All activities that begin with 01 agriculture, hunting and all related to agricultural activities.

UTII and patent

Basic and Additional OKVED codes with decoding

The first code you specify reflects the main type of activity. In addition to the main code of activity, you can also add additional OKVED codes.

Example: Your main OKVED code: "Retail sale of male, female and children's clothing" (52.42.1). Perhaps in the future you will start trading also shoes. For this, in addition to the main code, you can specify additional OKVED code - 52.43.1: "retail trade in shoes" as additional activities.

Additional codes are better to indicate immediately so that in the future it is not to rewrite the application and do not make changes to the EGRIP (EGRUL).

Fig. 1. Sample application for OKVED

Recall that earlier it was enough to specify the OKVED code of 3 digits. Since July 2014, 4-digits are indicated. OKVED codes are indicated only for revenue. For expenses within the organization and execution of work, the OKVED is not specified.

For example: in each organization, an accountant, but the code accounting is not necessary to specify the capacity. Also concerns the purchase of goods, rental of premises, etc.

OKVD activity codes - Retail sale of clothing, shoes, haberdashery

Below in the table shows a ready-made set of OKVED codes, compiled for retailers by haberdashery, shoes and clothing. A set of codes is suitable for both IP and LLC.
If you choose a wider activity for the store, you can independently add it to the corresponding codes.

Table. one.OKVED codes: retail sale of shoes and clothing, etc. (UTII, Patent, USN)

Specialized Store and Okved

The specialized store presents a narrow range of goods. As an example, you can bring sporting goods shops, bookstores, furniture shops, flower shops.

Additionally, specialized stores are divided into the breadth of the proposed range. For example, a clothing store - a separate full range store, a male clothing store - a store with a limited assortment, and shop selling men's shirts that are stitched to order is a highly specialized store.

The specialized store for OKVED means that this trading point can start trading anything within code 52.4 (retail trade in specialized stores), except for the following activities:

• 52.2 - Retail sale of food products.
• 52.3 - Retail sale of medical goods, pharmaceuticals, cosmetics and perfumery.

To understand a specialized store or not, you can bring the following example: if the store is traded 52.4 + 52.2, it is considered non-specialized.

Important information for filling OKVED

As we have already noted above, OKVED codes may be several, but only one. Such such OKVED codes are essential, in which your activity should have the status licensed.

There are codes in the OKVED classifier in which your activity will have to have the status of a licensed and you will need to get the appropriate license. There is a whole list of licensed activities, an apparent trade can be attributed to the License for the sale of algol and tobacco products, as well as selling special technical means designed to obtain information. Total law is allowed to 30 OKVED codes for trading.

This section includes:
- Wholesale and retail trade (i.e. sale without transformation) of any kind of goods, as well as various types of services accompanying the sale of goods. Wholesale and retail trade are the end stages of the distribution of goods. This group also includes car repair and motorcycles. Under the sale without a conversion, it is customary to understand the standard actions (operations) associated with trade, such as sorting, classification, streamlining of goods, mixing (mixing) of goods (for example, sand), bottling (with a preceding wash or without preceding bottle washing), Packaging, separation of wholesalers, repacking in smaller parties for distribution, storage (chilled or frozen products)
Group 45 includes:
- All actions related to the sale and repair of cars and motorcycles, while grouping 46 and 47 include all other actions related to sales
The main difference between grouping 46 (Wholesale trade) and grouping 47 (retail) are based on the prevailing type of buyer
Wholesale trade is a resale (without conversion) of new or used goods by retailers, sales to legal entities, such as industrial, commercial, institutional or professional users, or resale other wholesalers, or attraction of agents or brokers for buying or selling goods
The main types of companies included in the grouping 46 are commodity wholesalers, i.e. Wholesalers who acquire rights to sell goods, such as commodity wholesalers or intermediaries, distributors running on producers, exporters, importers and associations of buyers, sales offices (but not retailers), which are supported by manufacturers or mining enterprises that are not parties, Marketing purposes and not only; Take orders for direct shipments from plants or mines. It also includes brokers, agents, commissioners, buyers and associations of buyers associated with the market of agricultural products. Wholesale merchants are often collected, sorted and lead to the proper kind of goods in large parties, smash large, repack in smaller buses (for example, medication). Store, cooled, deliver and install goods, stimulate sales and create trademarks

This grouping includes:
- all types of activity (except production and leases) related to trade, repair and maintenance of cars and motorcycles, including trucks and heavy platforms (wagons), such as wholesale and retail trade in new and former in use by vehicles, their Repair and maintenance, sale of spare parts for vehicles and motorcycles

- activities of agents operating on the basis of the Commission's contracts involved in the wholesale trade and sale of vehicles;
- washing, polishing vehicles, etc.

This grouping includes:
- Wholesale trade in your own expense, for a fee or on a contractual basis (based on commissions) associated with wholesale trade in domestic and foreign markets (import / export)
This grouping does not include:
- wholesale trade in vehicles, motorcycles, houses on wheels, see 45.1, 45.4;
- wholesale car accessories, see 45.31, 45.4 0;
- rent, leasing goods, see 77;
- packaging of solid goods and bottling in bottles of liquid goods, including their mixing and filtering for third parties, see 82.92

This grouping includes:
- resale (selling without transformation) of new and used goods for personal or domestic use, or use by shops, department stores, tents, enterprises of postal trade, faces delivering goods on the door from door to doors, merchants, consumer cooperatives, etc. d. Retail Trade is classified primarily by types of trade enterprises (retail trade in universal assortment stores - groupings with 47.1 to 47.7, retail sale outside stores - groupings from 47.8 to 47.9). Retail sale in stores of a universal product range includes: retail sales of goods used (grouping 47.7 9). For retail sales in universal stores further distinguish retail sales in specialized stores (groupings with this grouping also includes:
- retail trade in such goods as personal computers, stationery, paints or wood, although this product may not be applicable in personal or domestic purposes. Traditionally used product handling does not affect the main characteristics of goods and may include, for example, only their sorting, separation, mixing and packaging
This grouping also includes:
- retail trade through commission challenge and retail auction houses

This section includes:
- the use of plant and animal natural resources, including the cultivation of grain, content and dilution of animals;
- Getting wood and other plants, animals or animal products on a farm or in a natural habitat

This section includes:
- mining of minerals found in nature in the form of solid rocks (coal and ore), in liquid state (oil) or in a gaseous state (natural gas)
Mining can be carried out by various methods, such as underground or open development of deposits, drilling wells, seabed development, etc.
This section also includes:
- Additional activities in order to prepare raw materials to sales: crushing, grinding, cleaning, drying, sorting, ore enrichment, coal enrichment, natural gas liquefaction and solid fuel agglomeration
The listed types of work are usually carried out by economic entities that themselves are engaged in mining and / or are located in the mineral mining area. Mineral mining is classified in groupings by type of main mined mineral raw materials.
Groupings 05 and 06 include:
- mining of fuel and energy minerals (coal, brown coal (lignite), oil, gas);
Groupings 07 and 08 include:
- production of metal ores, various minerals and non-metallic minerals
Some technological processes belonging to this section, in particular, the processes associated with the extraction of hydrocarbons can also be carried out by specialized enterprises for the order of third parties as production services described in grouping 09
This section does not include:
- processing of extracted / mined minerals, see section C (processing production);
- the use of extracted materials without further processing for construction purposes, see section F (construction);
- bottling in a bottle of key and mineral water from sources and wells, see 11.07 ;
- crushing, grinding and other types of treatment of some soils, rocks and minerals that are not related to mining operations, see 23.9

This section includes:
- physical and / or chemical treatment of materials, substances or components in order to convert them to new products, although it cannot be used as a single universal criterion for determining production (see below for waste recycling)
Materials, substances or converted components are raw materials, i.e. products of agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. It is believed that significant periodic changes, updating or transformation of products belong to production.
Produced products can be ready for consumption or can be semi-finished for subsequent processing. For example, the aluminum purification product is used as raw materials for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; Production of equipment and equipment for which these spare parts and accessories are intended. 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 the section C processing production, regardless of which machines and equipment these items may include. However, the production of specialized components and accessories by casting / molding or stamping plastic materials includes a grouping 22.2 . The assembly of component parts and parts is also attributed to the production. This section includes an assembly of holistic structures from components made independently or purchased. Waste recycling, i.e. Recycling for the production of secondary raw materials entered the grouping 38.3 (activity on the processing of secondary raw materials). Although physical and chemical processing can be carried out, this is not considered part of the processing production. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewage, organization of collection and disposal of waste, activities to eliminate pollution). However, the production of new finished products (as opposed to products produced from secondary raw materials) belongs to all production as a whole, even if waste has been used in these processes. For example, silver production of film waste is considered an industrial process. Special maintenance and repair of industrial, commercial and similar machines and equipment are generally listed in grouping 33 (repair and installation of machinery and equipment). However, the repair of computers, household devices is indicated in grouping 95 (repair of computers, personal use and household goods), at the same time car repair is described in grouping 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of equipment and equipment as highly specialized activities are classified in grouping 33.20
Note - The borders of the processing production with other sections of this classifier may not have a clear one-to-one specification. As a rule, manufacturing production includes processing materials for the production of new products. This is usually completely new products. However, the determination of what is new products may be somewhat subjective
Recycling implies the following activities involved in the production and determined in this classifier:
- Recycling of fresh fish (extraction of oysters from shells, fishing), not performed on board the fishing vessel, see 10.20 ;
- Pasteurization of milk and bottling on bottles, see 10.51 ;
- stretching the skin, see 15.11 ;
- sawing and planing of wood; impregnation of wood, see 16.10 ;
- Printing and related activities, see 18.1 ;
- Restoring tire tread, see 22.11 ;
- Production of ready-to-use concrete mixtures, see 23.63 ;
- electroplating, metallization and thermal processing of metal, see 25.61 ;
- Mechanical equipment for repair or bulkhead (for example, motor engines), see 29.10
There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. They are not classified as processing production.
They include:
- logging classified in section A (rural, forestry, hunting, fishing and fish farming);
- Modification of agricultural products classified in section A;
- preparation of food products for immediate consumption in premises, classified in grouping 56 (activities of catering and bars);
- enrichment of ore and other minerals classified in section B (mining of minerals);
- Construction and assembly works performed on construction sites, classified in section F (construction);
- activities on the breakdown of large batches of goods for small groups and secondary marketing smaller parties, including packaging, repacking or bottling in bottles of such products, like alcoholic beverages or chemicals;
- sorting solid waste;
- Mixing paints by request of the client;
- cutting of metals by order of the client;
- Explanations to various goods related to section G (Wholesale and retail trade; repair of motor vehicles and motorcycles)

This section includes:
- ensuring electrical and thermal energy, natural gas, ferry, hot water, etc. Through the current infrastructure (network) of distribution lines of wires and pipelines
The parameters and length of the electrical and thermal network are not a decisive factor; This section also includes the distribution of electrical energy, gas, heat, hot water, etc. In industrial zones or residential buildings. Therefore, this section includes: activities of enterprises that produce electrical and thermal energy or gas, control the distribution of electricity or gas
It also includes:
- provision of heat supply and air conditioned air
This section does not include:
- work of water supply systems and sewer system, see 36, 37, gas transportation on the gas pipeline (usually for distant distances)

This section includes:
- Work with waste (including their collection, processing and disposal), such as solid or non-solid, industrial or domestic, as well as with contaminated areas of the earth's surface
The product obtained from waste or wastewater processing can be disposed of or used as raw materials in other production processes. Water supply activities are also added to this section, since water supply is carried out with or by means of components, also included in the wastewater processing process

This section includes:
- General construction and special construction activities in terms of buildings and structures
It includes the construction of new facilities, reconstruction, overhaul, repairs and additional work, installation of finished buildings or structures on a construction site, including the construction of temporary structures
General construction includes:
- construction of housing, office buildings, warehouses and other public buildings, farm buildings, etc. or construction of structures such as roads and streets, artificial structures on them, road service facilities, railways, runways of airfields and cosmodromes, other water bodies, irrigation systems, water supply systems and wastewater networks, industrial enterprises, pipelines, lines Communication and power transmission, sports facilities, etc.
Construction work can be completed at their own expense, for a fee or on a contractual basis. Some of the works or all work can be transmitted to a subcontract. This section includes work performed by construction companies that are fully responsible for the construction project. This section includes full construction of buildings (grouping 41), fulfillment of the total volume of construction work (grouping 42), as well as special construction activities, if it is performed only as part of the construction process on the subcontract (grouping 43). It includes renting construction equipment with the operator
This section also includes:
- Implementation of projects for the construction of buildings or civil facilities using financial, technical and physical resources for their implementation for the purpose of subsequent sale of constructed buildings or objects
If this activity is carried out for the operation of constructed objects, all types of work refer to construction

This section includes:
- Wholesale and retail trade (i.e. sale without transformation) of any kind of goods, as well as various types of services accompanying the sale of goods. Wholesale and retail trade are the end stages of the distribution of goods. This group also includes car repair and motorcycles. Under the sale without a conversion, it is customary to understand the standard actions (operations) associated with trade, such as sorting, classification, streamlining of goods, mixing (mixing) of goods (for example, sand), bottling (with a preceding wash or without preceding bottle washing), Packaging, separation of wholesalers, repacking in smaller parties for distribution, storage (chilled or frozen products)
Group 45 includes:
- All actions related to the sale and repair of cars and motorcycles, while grouping 46 and 47 include all other actions related to sales
The main difference between grouping 46 (Wholesale trade) and grouping 47 (retail) are based on the prevailing type of buyer
Wholesale trade is a resale (without conversion) of new or used goods by retailers, sales to legal entities, such as industrial, commercial, institutional or professional users, or resale other wholesalers, or attraction of agents or brokers for buying or selling goods
The main types of companies included in the grouping 46 are commodity wholesalers, i.e. Wholesalers who acquire rights to sell goods, such as commodity wholesalers or intermediaries, distributors running on producers, exporters, importers and associations of buyers, sales offices (but not retailers), which are supported by manufacturers or mining enterprises that are not parties, Marketing purposes and not only; Take orders for direct shipments from plants or mines. It also includes brokers, agents, commissioners, buyers and associations of buyers associated with the market of agricultural products. Wholesale merchants are often collected, sorted and lead to the proper kind of goods in large parties, smash large, repack in smaller buses (for example, medication). Store, cooled, deliver and install goods, stimulate sales and create trademarks

This section includes:
- transportation of goods and passengers, subordinate or not subject to the schedule on the railway, pipelines, highways, water or air transport, as well as related activities, such as train stations and terminals, parking for vehicles, processing and storage of goods and T ..
This section also includes:
- rental vehicles with driver or operator
This section does not include:
- overhaul or service of vehicles, except for automotive, see 33.1 ;
- construction, maintenance and repair of roads, railway tracks, ports, airfields, see 42;
- Maintenance and repair of motor vehicles, see 45.20 ;
- rental vehicles without driver either operator, see 77.1 , 77.3
This section also includes:
- postal service

This section includes:
- provision of places for short-term accommodation, as well as the provision of a full range of food and beverages suitable for direct consumption
The volume and type of additional services provided within the framework of this section can vary significantly.
This section does not include:
- provision of long-term residence services, as it is classified in a section describing real estate operations (section L);
- cooking or drinks, which are either not suitable for direct consumption, or sold through independent distribution channels, i.e. with wholesale or retail trade
Classification of the preparation of food data is provided in section C (processing production)

This section includes:
- production and transmission of materials and cultural materials, the provision of means of transmitting and placement of these materials, as well as activities in the field of communication, information technologies and data processing technologies and other information services activities
The main elements of this section are publishing activities, including the release of software (grouping 58), filming of movies and sound recording (grouping 59), activities in the field of telecom and broadcasting (grouping 60), telecommunications activities (grouping 61), information technology ( Grouping 62) and other information services (grouping 63). Publishing includes the acquisition of copyright on the maintenance of material (information products) and the dissemination of this content of the general public by organizing or participating in reproducing and distributing this content in various forms. All possible publication forms (including printed, electronic and sound form, information and communication network, the creation of multimedia products, such as directories on CD-ROM, etc.) are included in this section.
The activity associated with the production and distribution of television and radio programs is included in the grouping 59, 60 and 61, which are devoted to various stages of this process. Separate elements, such as the production of films, television series, etc., are reflected in grouping 59, while the production of ready-made programs for television and radio channels from components produced as part of grouping 59 or other components (for example, news live programs), included in Grouping 60. Broadcast ready-made broadcasting programs without any change in content is included in the grouping 61. Such a broadcast in accordance with the description of the grouping 61 can be carried out through systems of terrestrial essential, satellite, cable broadcasting, wired broadcasting or using the information and communication network Internet

This section includes:
- Financial services, including insurance, reinsurance, pension insurance, as well as financial services
This section also includes:
- Activities associated with financial assets, activities of holding companies, trusts, various types of funds and similar financial institutions

This section includes:
- Activities of landlords, agents or brokers in one or more of the following areas: purchase or sale of real estate, delivery of real estate, providing other real estate services, such as evaluation, insurance or activities of proxies
Intermediary services activities in this section can also be carried out with your own or leased real estate and can be carried out for a fee or contract basis
This section also includes:
- information on property owners

This section includes:
- activities of state bodies and local self-government
It includes:
- adoption of laws and appropriate regulation of areas such as taxation, national defense, public order and safety, migration, international activities, finance, natural resources and environmental protection, education, science, culture, healthcare, physical culture and sports, tourism . Legal or institutional status is not defining when attributing a type of activity to this section.
This means that the activities classified in other sections of the classifier are not included in this section, even if they are carried out by state authorities and local self-government. For example, state regulation of education activities included in this section, the learning process in this section itself is not included (see section P). State regulation of health care activities is included in this section, while the activities of therapeutic institutions in this section are not included (see section q)
This section also includes:
- Social Security Activities

This section includes:
- education both for schoolchildren and preparation for different professions
The following types of educational organizations implementing basic educational programs are established in the Russian Federation:
1) a pre-school educational organization - an educational organization that provides educational activities in educational programs for educational programs for pre-school education, care and care of children;
2) general education organization - an educational organization that provides educational activities in educational programs for educational programs of the initial general, basic general and (or) secondary general education;
3) a professional educational organization - an educational organization that provides educational activities in educational programs of secondary vocational education as the main purpose of its activities;
4) Educational Organization of Higher Education - Educational Organization, which provides educational activities for educational programs for higher education and scientific activities as the main purpose of its activities.
The Russian Federation establishes the following types of educational organizations that implement additional educational programs
1) the organization of additional education is an educational organization that provides educational activities as the main purpose of its activities on additional general educational programs;
2) the organization of additional professional education is an educational organization that provides educational activities for additional professional programs as a basic purpose of its activities.
This section includes:
- state, municipal, non-state (private) educational organizations of all species
The system is a multi-level: education for both adults and for those who master the osses of literacy. It can be used in educational organizations implementing military professional educational programs in educational organizations under the jurisdiction of the Federal Penitentiary Service
For each level there are their own sets of programs.
Separately included classes for students with disabilities
In the Russian Federation, education can be obtained:
- in organizations engaged in educational activities;
- Outside organizations carrying out educational activities (in the form of family education and self-education)
Training in organizations engaged in educational activities, taking into account the needs, personality opportunities and, depending on the volume of mandatory practice of a pedagogical worker with students, is carried out in full-time, part-time or abnormal form
Training in the form of family education and self-education is carried out with the right of subsequent passage of the interim and state final certification in organizations engaged in educational activities
A combination of various forms of education and training forms
Forms of education and form of training in the main educational program for each level of education, profession, specialty and preparation, are determined by relevant federal state educational standards, educational standards, unless otherwise established by this Federal Law of December 29, 2012 N 273-FZ on education In Russian federation. Forms of training on additional educational programs and basic vocational training programs are determined by the organization engaged in educational activities, independently, unless otherwise established by the legislation of the Russian Federation
Each level of education includes the activities of special (correctional) educational organizations (classes, groups), ensuring treatment, education and training, social adaptation and integration into the society of children and adolescents with disabilities.
In this grouping, the formation of adults is classified, according to the content corresponding to certain levels of general education.
This section also includes:
- Other types of education and training, such as training in the schools of vehicles drivers;
- training, mainly related to sports and recreational activities, such as tennis or golf, as well as educational activities received in general education organizations (school, boarding school, gymnasium, etc.), which is the base for secondary vocational and higher education;
- secondary general education obtained at the same time (medium music, choreographic, art schools, art schools, etc.)