Codes of types of entrepreneurial activity envd. Codes of types of entrepreneurial activity for the UTII regime and their decoding

Any entrepreneur who applies UTII type taxation should know what activity type codes exist. Many people confuse UTII codes and OKVED codes. In order to prevent such errors, let's try to figure out what UTII codes exist.

All when can be divided into certain groups. Each group has a corresponding activity. The following species codes exist entrepreneurial activity:

• Code 01 corresponds to a group that refers to any household services.
• Veterinary services are included in the group to which code 02 corresponds.
• Code 03 refers to the group of vehicle maintenance, as well as its repair and washing.
• Code 04 associated with activities such as paid parking lots.
• Services related to the transportation of goods belong to the group with the code 05.
• Passenger transportation by road is indicated by code 06.
• The next type of activity relates to the trade area. It's about about trading in the hospital through the halls. This group is assigned the code 07.
• Code 08 also applies to trade. In this case, we are talking about a trading network that does not have its own trading floors. Trade areas have a size of no more than 5 square meters. - Code 09 refers to the same area. In this case, the area of ​​\u200b\u200bthe outlet exceeds 5 square meters. These outlets include various kiosks and small shopping pavilions.
• Code 10 refers to such entrepreneurial activities as differential and distribution trade of retail type.

• Code number 11 refers to bars, restaurants and similar establishments. We are talking about catering services, which are carried out through service halls.
• The following UTII code for the type of business activity has a value of 12. It differs from the previous group in that the objects do not have their own service rooms. Such objects include pancakes, pasties and other establishments of this type.
• Code 13 belongs to the group of activities related to outdoor advertising. A prerequisite is the use of advertising structures. This includes various billboards and other outdoor advertising.
• Code 14 refers to outdoor advertising that uses automatic image change designs.
• Outdoor advertising, which involves the use of electronic displays, belongs to the group with code 15.
• If advertising is carried out on transport, then the activity belongs to the group with code 16.
• Activities related to temporary residence services are indicated by code 17.
• Code 18 corresponds to activities related to the rental of retail outlets. We are talking about commercial facilities without service halls. The area of ​​each object does not exceed 5 square meters.
• Code 19 differs from the previous one in that the objects are characterized by an area exceeding 5 square meters.
• Code 20 corresponds to the type of activity associated with the lease of land for stationary and non-stationary trade, as well as for objects of the public catering system. The plot area should not exceed 10 square meters.
• Code 21 differs from the previous one in that the group includes objects with an area of ​​​​more than 10 square meters.

Each businessman has the right to personally determine his type of activity. Many people ask this question, why do you need a code for the type of business activity? In 2015, the classifier is valid, which was approved in January 2013. Thanks to UTII codes, it is easier for state bodies to keep records of the activities of businessmen. Such codes facilitate the work primarily of statistical departments and tax authorities. What is such a system for?

• You can use different documents, as well as regulatory rules for each type of business.
• Different categories of taxation can be applied to different entrepreneurial activities.
• Bodies of control and accounting will be able to work in easier conditions.
• You can find any individual enterprise, using a search parameter such as its activity code.
• UTII codes allow you to save a lot of useful time for businessmen themselves.
• To create a report or for an introduction financial activities can be used various programs. These include accounting 1C and other programs of this type.

When establishing your own organization, each businessman may have other questions. These include the question of the following type, how many identification codes for types of entrepreneurial activity can be used? Any number of activity types can be specified. Their number is not limited by any laws. On the one hand, it is necessary to consider the future prospects of your organization, but too big number types of activities may be of interest to the tax authorities. It is best to indicate the code of those groups of activities that will be developed in the near future. It is recommended to enter no more than 10 codes.

Another frequently asked question concerns changes to the OKVED code. The taxpayer can make certain adjustments at any time. This does not require you to wait until the end of the period or quarter. The OKVED code has 6 digits.

What does the code for the type of business activity 2015 consist of:

• The first two digits define the type of activity. They can be assigned a value from 1 to 99. These numbers indicate the type of activity, industries and types of production.
• The third digit helps identify the subclass of the activity.
• The fourth digit is the marking of the group.
• The fifth and sixth digits classify the species and subgroup.

Video about the choice of entrepreneurial activity UTII

We choose the types of activities according to OKVED, comments, advice.

When submitting an application for the transition to UTII, the taxpayer must indicate in it the code of the type of entrepreneurial activity. Often this code is confused with the economic activity classifier codes (), which is why the application is not accepted at the tax office.

From our article, you will find out which code each type of activity has for individual entrepreneurs and LLCs that have switched to paying tax on imputed income.

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?

1. 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.
2. 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.
3. Thirdly, the codes are approved by various regulatory legal acts:

• by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ [email protected] to apply for a 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. MMV-7-6 / [email protected]).

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 trade, services to commercial entities, etc. But these types of imputed activities also have some restrictions, for example, the retail space should not exceed 150 sq. m. 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:

1. 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.
2. 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.
3. 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.
4. 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 title page 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 the repair of household appliances, then on the title page of the declaration he enters code 95.21, and in section 2 - code 01, i.e. "household services".

When using any individual entrepreneur taxation regime, general or special, many questions arise regarding the choice of activity codes and individual numerical values ​​\u200b\u200bthat are involved in any calculations. Codes and calculations (tax advance, tax itself, income amount) are an integral part of a businessman's reporting. Consider some points related to imputation ().

This can greatly facilitate the maintenance of UTII and other nuances of bookkeeping. service, try to minimize risks and save time.

Codes of types of business activities UTII 2019

Let's start with an important question about the codes of entrepreneurial activity on the imputation. What is the difficulty here? It is important to understand that they are not identical to the values ​​​​of OKVED codes! Where are these UTII activity codes needed? They must be indicated in the application that the individual entrepreneur fills out in order to register as a taxpayer on imputed income or be removed from such registration. Another example: , section 2, line 010.

Where to see them?

We take the Order of the Federal Tax Service No. MMV-7-3 / [email protected] dated 06/26/18, which approves the form of the document, the procedure for filling out and submitting, and open Appendix No. 5. It contains a table of codes delimited by groups.

There are no changes to this list for 2019. I will list them briefly:

I will list them briefly:

• 01 — Household services
• 02 – Veterinary services (treatment of animals)
• 03 - Repair and maintenance, car wash
• 04 – Provision of parking spaces for motor vehicles – paid parking
• 05 — Cargo transportation
• 06 – Passenger transportation
• 07 – Retail trade through a fixed network with a trading floor
• 08 — Retail trade — through a fixed network without a hall / non-stationary network with trading place, whose area is less than 5 sq.m.
• 09 — Retail trade - through a stationary network without a hall / a non-stationary network with a trading place, the area of ​​​​which is more than 5 sq.m.
• 10 – Retail trade related to the delivery / delivery type
• 11 - Catering with customer service room
• 12 — Catering without a hall for customer service
• 13 — Outdoor advertising on advertising structures (billboards, other outdoor advertising)
• 14 – Outdoor advertising on automatic structures with image change
• 15 — Outdoor advertising with the use of an electronic type board
• 16 – Advertising on external / internal transport surfaces
• 17 – Accommodation and accommodation services of a temporary nature
• 18 – Provision of places for trading in a stationary network without a hall, in a non-stationary network, in catering facilities without halls for customers (with an area of ​​\u200b\u200bthe place is not more than 5 sq.m.)
• 19 – Provision of places for trade in a stationary network without a hall, in a non-stationary network, in catering facilities that do not have a hall for service (with an area of ​​\u200b\u200bmore than 5 sq.m.)
• 20 – Provision of land plots for objects of a stationary (non-stationary) network, catering facilities (with a plot area of ​​\u200b\u200bno more than 10 sq.m.)
• 21 – Provision of land plots for objects of a stationary (non-stationary) network, catering facilities (with a plot area of ​​​​more than 10 sq.m.)
• 22 — Sale of goods through the functionality of vending machines

Each code corresponds to a specific physical characteristic of the activity and the basic monthly return - these figures are used to determine the imputed income for a particular activity.

Important! And here we will make a digression and recall the OKVED codes. Since 2017, a new list of personal service codes has been in effect for users of special regimes. Therefore, we use the classifiers OKVED2 and OKPD2, the basis is the Decree of the Government of the Russian Federation No. 2496-r dated November 24, 2016.

Deflator coefficients K1 and K2 for UTII for 2019

Now let's think a little about coefficients. We have already talked about. The calculation involves the basic yield, the value of the established physical indicator, the size of the bet and two coefficients K1 and K2.

K1 is a corrective indicator that is the same throughout the country and does not depend on the type of entrepreneurial activity. In fact, it is a reflection of inflation. K1 is approved at the end of the year and is valid for the entire following year.

K1 has remained unchanged since 2015 - 1.798. Then began its gradual rise. In 2019, its value will be 1.915 (Order of the Ministry of Economic Development No. 595 dated 10/30/18).

K2 is a special coefficient approved at the regional level. Usually, its value rarely changes, but you still need to ask if the coefficient of the last year has been preserved. To do this, just contact your tax office or look at official regional sources.

Well, that's all about the coefficients and codes of UTII activities. If you have questions, ask in the comments.

When switching to the regime of a single tax on imputed income (abbreviated as UTII), the entrepreneur must indicate the directions of his business activity in the corresponding application. To designate them as correctly and unambiguously as possible, there are special codes. Do not confuse codes for UTII with OKVED codes. Some entrepreneurs make a similar mistake, which leads to the return of the application from the tax office.

What are business activity codes for UTII

Entrepreneurial activity codes for UTII are used in order to unambiguously indicate the direction of activity that the entrepreneur-payer of the single imputed tax has chosen for himself. It is this code that is indicated in the application for the transition to the imputed tax regime.

It is quite simple to distinguish OKVED codes from UTII codes. First of all, they are spelled out in various legal documents. The definition for UTII codes should be sought in the order of the Federal Tax Service of Russia dated December 11, 2012 No. MMV-7-6 / [email protected], and OKVED codes are determined in the order of Rosstandart dated January 31, 2014 N 14-st.

different and appearance codes. The OKVED code uses several characters (from two to six), while the activity code for UTII consists of only two characters. In addition, there are a limited number of EVND codes, namely only 22 pieces, while the OKVED classifier consists of hundreds of different codes that obey a complex tree structure.
Specialized accounting software contains a built-in directory of UTII codes

The data given in the table clearly demonstrate that the range of activities that are available for work on UTII is quite limited. So, the list of acceptable does not include services to commercial organizations, wholesale trade, and production. In addition, work even in permissible areas of activity is associated with specific restrictions: for example, the number of vehicles used cannot exceed 20 units, and the area of ​​\u200b\u200bthe premises used for trade should not exceed 150 square meters.

Table: business activity codes

Where are activity codes indicated?

The UTII code is indicated in the application for the transition to the named tax regime. The UTII-1 application form is used when registering an organization; to register the activities of an individual entrepreneur, the UTII-2 form must be filled out.

The UTII code must also be indicated in section 2 of the quarterly declaration on imputed tax. On title page declaration, it is correct to indicate the OKVED code, and not any other.

One of the author's acquaintances individual entrepreneurs with its activities, it can very clearly illustrate where and how it is necessary to indicate UTII codes. A private businessman, registered as IP Karamelkin, has been running a business for several years. Leningrad region activities to provide the population with services for the repair of small household appliances. The entrepreneur works with the payment of a single imputed tax. When filling out tax reporting on the cover of the declaration, he indicates the OKVED code 95.21, and enters code 01 in section 2 of the declaration, corresponding to the direction "provision of personal services." Detailed rules, which must be followed in order to correctly fill out the UTII declaration, were once prompted to him by an incoming accountant and since then they have never let him down.

For an enterprise operating in two directions using UTII, when preparing a declaration, it is necessary to fill out section 2 of the declaration for each type of activity separately, indicating in line 010 the code of the type of activity for which the section is filled in in each case.

Photo gallery: statements on the transition to UTII for LLCs and for individual entrepreneurs

The application form for an individual entrepreneur differs from the form for an LLC In section 2, it is necessary to indicate the UTII code. Reporting on the UTII regime must be submitted on time For an enterprise with several types of activities on UTII, section 2 must be filled out for each type separately

Video: UTII declaration

The correct use of UTII codes will help the entrepreneur first quickly switch to this taxation regime, and then pass the required tax the first time. tax reporting. Businessmen should find an opportunity to regularly pay attention to self-education in terms of tax legislation, without relying on visiting or remote accountants and consultants. Only such a conscious approach can save entrepreneurs from wasting money and time, as well as from problems with regulatory authorities.

“Vmenenka” is a special tax regime, which involves the replacement of several mandatory payments with one, transferred to the state budget every quarter. Its value is calculated on the basis of the income imputed to the subject of economic activity, depending on the direction of his work and the availability of employees, vehicles, seats in a car, etc. To switch to this mode, you need to make sure that your OKVED is in the list of codes for types of entrepreneurial activity UTII 2016 and 2017.

Vmenenka was introduced in 2003 and remained a mandatory regime for 11 years. LLCs and individual entrepreneurs, the specifics of whose work fell into the legislative list, did not have the right to refuse to apply the special regime. Today, the transition to UTII is a voluntary decision of a businessman. To use this system, a commercial structure submits an application to "its" IFTS. Employees of the regulatory body consider it within five working days, after which they register the organization or give a justified refusal.

The areas of activity for which the application of "imputation" is possible are prescribed in the Tax Code, but "activated" by local authorities. The latter adopt regulations that prescribe a list of OKVED subject to a special tax regime.

How to choose an activity

When registering a legal entity, you can specify as many types of activities as you like: there are no legislative restrictions. They are written verbally and in the form of codes. The OKVED listed first in the list will be considered the main one for the company, the rest will be additional.

The commercial structure may at any convenient time change the list of activities. To remove or add positions, you must submit an application to "your" IFTS.

If you intend to become an "imputation" payer, carefully consider the choice of OKVED. Study article 346.26 of the Tax Code of the Russian Federation, where an exhaustive list of "imputed" areas of work is given. Then find out if they are used in your locality. You can look it up on the Internet or find out at the tax office by phone call or personal contact.

When registering an LLC or an individual entrepreneur, it is easier to select the desired type of activity code for UTII 2016 and 2017 than to then write an application to the tax office and make changes to the OKVED list.

Other Restrictions for "Vnemeniy"

A special area of ​​\u200b\u200bwork is not the only requirement that the state imposes on an LLC or individual entrepreneur who wants to switch to UTII. This mode cannot be used by commercial structures for which one of the following conditions is met:

• they work under a simple partnership agreement or trust management of property;
• this is an LLC with a share of other organizations in the UK for more than one quarter;
• these are business entities leasing gas stations;
• These are firms with a number of employees Last year exceeded 100 people;
• These are small organizations that produce agricultural products and sell them to end consumers.

Business entities that have been awarded the title of "largest taxpayer" are not entitled to become "imputers". It is awarded to organizations that bring to the treasury municipality the highest fiscal profit.

Entrepreneurial activity codes for UTII 2016 and 2017

In 2016 and 2017, organizations engaged in the following areas of activity have the right to choose an imputed system for themselves:

1. services for individuals (laundries and dry cleaners, beauty salons, dating services, photo studios);
2. Shoe repair;
3. repair of equipment and personal items;
4. plumbing and electrical services;
5. cleaning service and apartment renovation;
6. veterinary activity;
7. repair of jewelry and watches;
8. provision of advertising services;
9. repair and maintenance of vehicles;
10. real estate agencies (sale of apartments, houses or land plots, leasing of residential and commercial premises);
11. provision of advertising services;
12. search and selection of employees for third-party organizations;
13. retail;
14. activities of bars, canteens, restaurants, etc.

The possibility of using "imputation" for certain areas of activity is the cause of numerous disputes. For example, questions are often asked on the forums whether it is possible to apply UTII for an online store. The answer is no, because the definition of retail for the purposes of the special regime does not imply trading through the World Wide Web and other means of remote access.

The limited scope in which the "imputation" is used leads to the need to combine UTII with a general or simplified taxation system. For example, a beauty salon that, in addition to hairdressing and spa treatments, also has a solarium (medical service) cannot fully switch to a special mode. Solarium activity is subject to OSNO or USN.

One LLC can deal with wholesale and retail. If it sells goods to the population through a retail outlet with an area of ​​​​up to 150 square meters, then it can switch to “imputation”. If the sale of goods is added to this line of business legal entities wholesale, then it is only possible to use OSNO or USN. For the purpose of tax optimization, the company has the right to combine two regimes for different areas work and maintain separate accounting records.

Influence of the type of activity on the calculation of tax payable

The tax base for UTII is imputed income. This is the amount of revenue that, in the opinion of the state, a commercial structure that has certain assets can receive.

LLCs and individual entrepreneurs engaged in activities that are difficult to control are transferred to the “imputation”. Often the costs of administering taxes by traditional methods are higher than the fiscal revenues to the budget. In order to optimize the costs of supervision over taxpayers, the state does not “go into details”, but pays attention to the external performance of organizations.

The legislation formulates the assumption that a larger number of physical indicators allows you to get a large amount revenue. What specifically to take as a “reference unit” depends on the direction of the LLC or IP. This may be the number of employees, the number of vehicles at the disposal of a commercial structure, sales meters of area, etc.

For each business area, a basic profitability (BR) is established - the amount of revenue that an entrepreneur or company can receive if they have a unit of a physical indicator. Exact values The databases are given in the Tax Code, they can be clarified in "your" IFTS. They are calculated on the basis of the general market conditions and do not take into account the individual characteristics of the activities of a commercial structure.

If the real income of an LLC or individual entrepreneur exceeds the imputed one, the structure saves on taxes and can use the released funds for business development. If an organization suffers losses or works "to zero", then budget payments become an additional burden for it.

Consider the values ​​of basic profitability for different areas of economic activity:

Formula for calculating the amount of tax

The code for the type of entrepreneurial activity UTII determines the value of the basic profitability and the external indicator of activity, by the presence of which it must be multiplied. These parameters of the formula for calculating the tax are prescribed in the Tax Code and remain unchanged throughout the country.

Imputed income does not take into account regional specifics. An entrepreneur trading in Moscow can receive several times more revenue than an organization selling goods in a small village. Other indicators of the UTII formula are called upon to remove this contradiction. They do not depend on the type of activity and are established at the level of a constituent entity of the Russian Federation or a municipality.

To find the final amount of tax payable for the month, you need to multiply the imputed income by three values:

• K1 is a deflator, which is determined annually by the Ministry of Economic Development. In 2016 and 2017, its value is set at 1.798.
• K2 is a local coefficient that reflects the peculiarities of work in a particular city or region. It is prescribed by local authorities in their legal acts. The value of the indicator can vary from 0.005 to 1. The smaller it is, the lower the tax burden on a business entity will be. K2 differs in the areas of economic activity, it can change annually or remain constant for several years.
• The rate is determined by the authorities of the subject and reflects the regional specifics of doing business. It varies in the corridor from 7.5 to 15%. The larger its value, the greater the amount of tax that an LLC or individual entrepreneur will have to pay.

UTII is a special tax regime that implies the dependence of budget payments on the direction of work of an LLC or individual entrepreneur. This is a profitable solution for enterprises that receive income that is significantly higher than imputed. If your business is at the stage of promotion, consider other taxation systems: STS or OSNO.

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