OKVED codes Rent of special equipment. OKVED: rental equipment. About the new version of the reference book

In order for the legal grounds of the enterprise, specializing in the provision of special equipment in leasing or rent, they could operate their activities, they must specify the identifier of the activity, in accordance with the classification of the updated OKVED code reference book. Today we will help to figure out the complex labyrinths of the All-Russian Classifier, and explain how it is identified by the new version of the OKVED reference book for renting machines and equipment, as well as special construction equipment.

About the new version of the reference book

The second version of the OKVED reference book - OK 029-2014 (KDES Ed. 2) was approved by order of Rosstandard dated January 31, 2014 No. 14th (as amended by 07/10/2018).

The adoption of the OKVED2 undertakes to the subjects of economic activity from July 11, 2016, when documenting documents, indicate new, modified codes. Link to old codes assigned to the subject's activities, according to the old version of the old version of the OKVED directory - approx 029-2001 (KDES, ed. 1), illegal.

What is necessary for OKVED code

In essence, the OKVED reference book is a statistical analytical and accounting tool, with which the activities of business entities are monitored, the rate of insurance for the subject of economic activity is determined, the territorial accounting policy is systematized.

Assigned to the business entity OKVED code is divided into a group and a subgroup, indicating the branch and type of activity of the subject.

The OKVED code is indicated during the primary registration of the subject in the IFTS. In case of expansion of production, the introduction of new activities, you can add new (or missing) codes by submitting to the tax statements (Form P14001).

Special machinery rental: OKVED 2019

In the second version of the OKVED directory, such a type of activity as "rent and leasing" is attributed to the section N "Administrative activities and related additional services".

To clearly demonstrate how the OKVED special equipment is identified, we give a summary table, which indicate the codes provided by the directory for each type of equipment and equipment, taking into account industry affiliation.

In the OKVED directory, the rental equipment is presented in class 77 subsection "N" section "Rent and Leasing":

What is important, for the OKVED codes specified in the table - they are assigned only in cases where the lease is provided exclusively by the special equipment without the operator.

If, according to the terms of the contract for the rental of construction and other special equipment, it is planned to operate by a specialist of the landlord (rent with the operator), then:

Rent of freight TC will be identified by the OKVED code 49.41 "Cargo activities";

Rental of construction equipment will be identified by the OKVED codes from the grouping 43 "works of construction specialized". Here you need to choose specific codes, depending on the work performed using special equipment. For example, 43.11 "Disassembling and demolition of buildings", 43.12 "Preparation of a construction site", etc.

It should be noted that according to the reference book OKVED, the rental of construction equipment, given the presence of its various modifications, not all of which fell under the instructions of the classifier, is not widely painted. In this case, if the entity entrepreneurship leases a narrow specialized technique, the modification of which did not enter the reference book, the application should be registered by analogy with the group and scope of application, to which this type of equipment (or equipment) is closest.

When moving to new OKVED2 codes, all old codes in the registries of EGRIP and the incorporation were changed automatically, without addressing the business entity into the appropriate authority. Landlord-owner of construction specialists after the selection of the OKVED lease of special equipment should be applied to the tax authority for registering and receiving additional codes.

Legal entities and IP, renting equipment, mandatory must indicate in the constituent documents the relevant activity code (OKVED). Thanks to this, they will receive legitimate grounds for doing business. What will the skods of the equipment rental in 2019? How to find out the code for a specific type of equipment? Answers to these and other questions - in our material.

What kind of OKVED code should be used in 2019?

Today, the OKVED-2 reference book is considered to be, "OK 029-2014 (KDES Ed. 2)", approved by order of Rosstandard from January 31, 2014 No. 14 (ed. 07/10/2018). From October 1, 2018, the last changes came into force, so entrepreneurs need to be extremely attentive when choosing a type of activity during registration in the tax service.

OKVED code "Leasing equipment" in the classifier is defined as follows: in section N, class 77 "Rent and leasing" is selected and the subclass of activity 77.3, which includes the rental of various equipment. Next you need to choose a specific (minimum four-digit) code.

For example, as a result of the maintenance of economic activities, the organization and IP are provided for renting and leasing equipment for civil engineering. Code of activity according to the OKVED "Rent of construction equipment" 77.32. This group includes renting construction machines and equipment without an operator, including lifting cranes, work platforms without installing and disassembly. When renting equipment with the operator, codes should be chosen according to the respective types of construction work, placed under the general code 43 "Works of construction specialized".

Structure of OKVED code

The formation of digital code designation Consider on the example of the identifier 77.39.11 for renting automatic equipment:

77 - class;

77.3 - subclass;

77.39 - group;

77.39.1 - subgroup;

77.39.11 - View.

By the number of characters, after a point, you can determine if there is an even narrower type of activity in the directory. The most detailed stage is a view.

Sometimes entrepreneurs may have a question as to how many signs of the OKVED code "rental equipment" must be used. Most often, this happens when registering a legal or individual, as well as with the introduction of a new activity. Legislation requires you to choose at least a group, you can not simply specify a class or subclass. This means that the code should consist at least of 4 digits. The number of OKVED codes themselves in the register or the EGRIP can be any.

If in the process of carrying out activities, it was necessary to register a new OKVED code or an exclusion of an unnecessary identifier - it is necessary to submit to the tax inspectorate of the application form No. P14001.

Where to find the current OKVED code classifier for 2019?

The directory is in open access on the official web portal]]\u003e Ministry of Economic Development]]\u003e. At the top of the page, you need to select "Activities". After that, the user will fall into the section "Directions", where he needs to go to the lower part of the page and open the item "All-Russian Classifiers Enchanting For the Ministry of Economic Development of Russia."

The OKVED code table for various types of equipment is shown below.

We plan to open the organization for renting special equipment. We began to collect documents for registration, but faced a problem: We do not know what to specify the OKVED services of special equipment. Tell me how to choose this data correctly for such a plan?

Expert answer:

To officially register such a company, you need to know the OKVED codes for the services of special equipment and make the activities necessary in the list of activities. Only indicating them, it is possible on legal basis to become a landlord enterprise. You need to enter these indicators when registering both LLC and IP.

New edition OKVED

It is important to remember that in 2017 a new edition of the All-Russian Classifier entered into force. If an enterprise is planning to hand over the tenants of SpetsTransport without a driver, then code 77.32 is suitable. Under these figures, rental and leasing of construction machinery and equipment are hidden. By choosing such data, you can give any specialized techniques, including cradles and forests.

If an enterprise is going to pass the special equipment with the crew, you need to select code 43. It is deciphered as "work of construction specialized" and has additional subparagraphs:

They regulate different types of construction work - from dismantling buildings and preparation of the construction site, before decoration. The last point includes all additional types of work.

Such a classification is suitable not only for firms involved in buildings and structures, but also for those who rent special equipment with the operator. It is advisable to specify several options from both groups at once to expand the range of activities.

Amendments

Special machinery rental companies can also have additional services, such as cargo transportation or assistance to farmers-farmers. In this case, the future owner of the company needs to make additional data from the classifier suitable for the necessary activities.

When completing the documents, it is important to consider all the nuances. Ideally, the company owner pretends possible areas of work of its company and finds the relevant options in the new classifier. Otherwise, when business scaling and mastering new types of activity, you will need to spend time on making appropriate additions to the documentation.

If it is planned to open an organization that provides diverse assistance to the population, and it is difficult to choose all the necessary encodings, it is worth contacting a suitable law firm.