Information technologies are very quickly being introduced into the life of humanity and it would be stupid for people with an entrepreneurial spirit not to use these technologies for their own benefit and profit. The organization of entrepreneurial processes through information technology must also undergo legal registration, during which the entrepreneur will necessarily have to face the indication of the OKVED code. In this case it will be OKVED 47.91, but it also has its own nuances.

What does this include?

This type of business activity is constantly gaining popularity because it is convenient not only for the entrepreneur himself, who in this case does not have to rent a store and hire workers, but also for buyers who can fully view the assortment right at home, in comfortable position. The buyer has the right to review reviews, conduct analysis, and also the opportunity to visit the site thirty times and make sure that he really needs this product.

But not only the sale of goods and services via the Internet is included in this category. It also includes the organization of the business process using catalogs, advertising brochures, when the customer receives catalogs and brochures by mail, sales made through television, radio, etc.

Moreover, for each individual type of implementation process, its own clarifying classification sign will be used, indicated after the main four digits of the code. For better understanding. It is worth considering the decoding of OKVED 47.91.

Detailed transcript

The above code is a trading code, as evidenced by its belonging to section G in the classifier. This section completely combined retail and wholesale sales processes.

• The first part of code 47 indicates that we are dealing specifically with retail trade.
• 9 – a clarifying meaning in the form of the number nine, makes it clear that the trading process is carried out regardless of the market, without the use of tents or shops.
• 91 - full code, gives an idea that trade is carried out using mail or the Internet.
• Additional clarifying values ​​can fully explain exactly how the trading process occurs: 47.91.1 is used when trading by mail, OKVED 47.91.2 is used for trading on the Internet, 47.91.3 implies sales at an Internet auction, 47.91.4 is indicated if trade through television or radio.

So, for an entrepreneur who has decided to bypass all the problems associated with renting space and organizing the trading process, including hiring salespeople, online retail is perfect. OKVED code 47.91.2, the decoding of which is exactly this, will need to be indicated in the documents that will be submitted for registration to the tax authorities. If an entrepreneur indicates 47.91 in the documents, then this automatically implies the possibility of using all communication channels.

Minimization of costs is achieved by the absence of expenses for renting premises for a store, maintaining a large staff, and having a solid inventory. And this amounts to 70% of a businessman’s costs for operating a regular store...
So which tax system should you use? For regular retail trade, you can use UTII, PSN, OSNO or simplified tax system. Let's look at each of them.

When making retail sales for cash, the use of cash register equipment is mandatory. When delivering goods to the buyer's home and paying in cash, the courier must print and issue a cash receipt. To do this, he must have a portable cash register. It is illegal to print checks in advance.

Decoding OKVED codes of the State Statistics Committee for 2019-2019

Old 52.48.23 Retail sale of sporting goods, fishing equipment, camping equipment, boats and bicycles
New 47.64 Retail trade of sports equipment and sporting goods in specialized stores

Old 52.44.4 Retail sale of drapes, tulle curtains and other household items made of textile materials
New 47.53.2 Retail sale of curtains, tulle curtains in specialized stores

Retail trade OKVED

Resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, tents, postal service enterprises, persons delivering goods on a door-to-door basis, traders, consumer cooperatives, etc. . Retail trade is classified primarily by type of trading enterprise (retail trade in general assortment stores - groupings from 47.1 to 47.7, retail trade outside stores - groupings from 47.8 to 47.9). Retail trade in general merchandise stores includes: retail sales of used goods (group 47.79). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groups 47.2 to 47.7) and retail sales in non-specialized stores (group 47.1). The above-mentioned groups are further subdivided according to the range of products sold. Sales of goods not through general stores are classified according to forms of trade, such as retail sales in stalls and markets (group 47.8) and other retail sales not through general stores, such as mail order, door-to-door, vending machines, etc. d. (grouping 47.9). The range of goods in this group is limited to goods usually referred to as consumer goods or retail goods. Therefore, goods that are not usually sold in retail trade, such as cereal grains, ores, industrial equipment, etc. are not included in this group

Retail sale of goods such as personal computers, office supplies, paint or wood, although these products may not be suitable for personal or household use. Processing of goods traditionally used in trade does not affect the basic characteristics of goods and may include, for example, only their sorting, separating, mixing and packaging

Set of OKVED codes - online store, online trading

OKVED codes allow you to choose the appropriate taxation system. For retail trade, these are OSNO (general), simplified tax system (simplified) and UTII (unified tax on imputed income). OSNO is set automatically if there is no application to switch to another system. The tax is 20% of profit, there is VAT. The application is written during registration or immediately after completing the documents.

Types of activities are prescribed in the application on the sheet “Information on OKVED codes” when registering an individual entrepreneur with the Federal Tax Service. For legal entities, the types of activities must be reflected in the charter. All this data is reflected in the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities. It is important to choose such codes so that you can use one taxation system. Only one is chosen as the main one.

OKVED-2 codes with decoding 2019 for individual entrepreneurs and LLCs

The company needs to add new codes if they were not indicated in the Charter. At the same time, adding a new OKVED code entails changes in the Charter, which also need to be recorded in the tax office. For LLCs, when introducing new classes of activity, a state fee is provided.

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you indicate the provision of services by a security company as an additional class, you must have a license for this type of activity. Otherwise, you have no right to engage in it.

OKVED codes for online store 2019

Economic codes need to be selected using a fresh classifier. Today this is the OKVED 2 classifier, which has been in effect since July 2016. The old classifier that was in force before it was already quite outdated and did not correspond to modern realities. You can find a complete list of codes on the Internet; there are many such sites. For example, here is a convenient website: http://www.buxprofi.ru/spravochnik/okved-2

If you engage in activities that are not included in your list of codes when registering an individual entrepreneur, then you will face a fine of 5,000 rubles. The fine is certainly not large, but still pleasant. For this reason, we advise you to indicate as many codes as possible at the stage of individual entrepreneur registration.

OKVED: retail trade of non-food products

• household items, including textiles;
• clothes;
• underwear;
• fur products;
• accessories, hats;
• hats made of leather;
• shoes;
• shoes made of any material;
• household electrical goods;
• household appliances, as well as sewing machines;
• radio and television equipment;
• photographic and optical equipment;
• electric heaters;
• electrical household appliances.

Section G contains retail and wholesale trade without transformation of goods of any kind, as well as services that accompany the sale of goods. Trade in this case is the final stage of distribution of goods. This group also includes car and motorcycle repairs. It is worth noting that selling without conversion involves standard activities such as classifying goods, sorting, arranging, mixing, bottling, repacking bulk into small batches, storing frozen or refrigerated products.

OKVED retail trade 2019

Hello! Please tell me what OKVED code of the main activity should be indicated and what additional types of activity? We are going to open an individual enterprise and sell building materials, flooring and other related building materials through specialized retail outlets wholesale and retail. Thank you in advance!

So, using OKVED 47.11, the entrepreneur, first of all, officially declares his intention to engage in retail trade. Subsequent decoding of this code makes it clear where and what this entrepreneur will trade, which is very importantbut, both for regulatory and statistical government bodies.

Wholesale trade of fishing goods OKVED 2019

Activities related to subleasing, the transfer of real estate, residential or non-residential property leased by someone, should be identified by OKVED codes. Activities of representative offices of foreign and Russian legal entities. The activities of representative offices of foreign and Russian legal entities should be identified depending on the types of activities established by the constituent documents, usually with the following codes: Activities to provide alarms and communications. Forestry activities, including rural forestry, should be identified by OKVED codes. Activities of a general contractor in construction. The activities of the general contractor in construction are identified by the code Mushroom processing activities. Mushroom processing activities are identified by the code Activities for collecting deer antlers.

For newly created individual entrepreneurs, the first year on the Premium tariff is now free. Repair of household appliances, as well as removal of household appliances from city residents, repair and sale. I want to open an online store of goods for confectioners, such as: What codes should I choose for an online store and for a regular store. Please help me which OKVD code to choose if we want to open a retail trade. What code is suitable for opening a non-specialized store of church and religious utensils: scarves, vestments, candles, wooden corners for icons and other church items. Olga, the code is suitable for sales via the Internet. What other goods will be sold in it, besides religious ones? Julia, the following codes may be suitable for you: I am an artist, I want to sell my works and the works of friends: paintings, decorative trays, painted vases and other small items. There is no premises for a store. Activities for direct sales of fuel with delivery to the client’s address. Non-store retail auction activities, excluding sales through Internet auctions.

OKVED codes for online stores

The fundamental difference between an LLC and an individual entrepreneur is that in the event of a property penalty being imposed on an individual entrepreneur, all of his property is at risk, while the founders of an LLC are liable only to the extent of their share of the constituent capital.

• It is worth keeping in mind that according to Resolution 612 of September 27, 2007, the rules for the sale of goods by remote method are established. Before opening a store, you should definitely familiarize yourself with them.
  This decree regulates the interaction between sellers and buyers. From the text of the resolution you can find out what responsibilities the seller bears and what rights the buyer is entitled to.
• In addition, you should definitely read the consumer protection law. This law details the rights and responsibilities of sellers and buyers.
  In addition, a detailed study of the consumer protection law will help you avoid problems with the law and conflict situations with customers. The law contains information about what deadlines exist for the exchange and return of various categories of goods of proper and inadequate quality, and what legal rights the buyer can present to the seller.
• It is also recommended to write a request to the tax office at the place of registration and find out what taxes will need to be paid and with what frequency.

When registering with the tax authorities, it is necessary to indicate what types of activities the entrepreneur will engage in. They are designated by codes according to the All-Russian Classifier of Types of Economic Activities (OKVED).

The registry uses a hierarchical coding method that groups all activities into specific classes. Therefore, finding the appropriate code will not be difficult. Since 2016, activity codes have been indicated according to the OKVED 2 classifier; all other editions are outdated and not relevant.

Why is classification needed?

OKVED codes allow you to group areas of activity by their types, maintain statistical records, and select a taxation system. Some types of activities require mandatory licensing and codes allow you to track this.

Moreover, using OKVED codes it is easier to control business activities at the state level and register them in various registers.

When registering, you are allowed to indicate an unlimited number of OKVED codes, not necessarily related to the main activity. For example, provision of third-party or intermediary services, consulting.

Only one can be specified as the main one, for which revenue is expected to be more than 60%. Codes can be added over time. Making changes is free, but the process itself is troublesome. Therefore, it is recommended to specify all the necessary codes at once.

Some types of activities require certain taxation, and this is additional reporting. The codes are also important for extra-budgetary funds, since some types of activities fall under preferential insurance.

Many subclasses have groups of activities. When registering, it is not necessary to list everything, but you can indicate only 4 digits. Codes the same for individual entrepreneurs and LLCs.

OKVED codes for online stores

Traditionally online store engaged in retail trade, therefore falls into class 47 “Retail trade, except trade in motor vehicles and motorcycles” of section G, in particular 47.91 “Retail trade by mail or via the Internet information and communication network.”

This subclass is divided into groups:

• 91.1 – for trade by cash on delivery by mail;
• 91.2 – sales directly via the Internet;
• 91.3 – online auctions;
• 91.4 – trading through radio, telephone or television.

The application does not have to list certain groups or all of them at once; it is enough to indicate code 47.91. This is permitted by law.

In addition to the trade itself, the store can provide courier delivery services(OKVED 53.20.31) or packaging of goods, for example, in holiday wrapping(OKVED 82.92). It happens that sets can be formed from a group of goods, for example, a school set for a first-grader if stationery is traded.

On the one hand, a new product category “first-grader set” appears; on the other hand, the stationery products themselves do not undergo changes in quality characteristics, only packaging is added. There is no need to specify any production-related codes. Retail trade fully allows for the separation, sorting, mixing and packaging of goods.

Beginning entrepreneurs may not be limited only to the Internet and simultaneously engage in offline trading.

For example, the same online stationery store can take part in the annual school bazaar or set up a tent in August, when preparation for school is at its peak. There will be no problems with this if, when registering, additionally the code 47.8 will be indicated“Retail trade in non-stationary retail facilities and markets.”

Also, a store can in its own city carry out direct sales using commission agents. For example, go to organizations and offer to buy something from the offered range. These can be the same stationery, cosmetics and perfumes, tights, clothing, silver jewelry and costume jewelry. The code for this is OKVED 47.99“Other retail trade outside shops, stalls, markets.”

The codes may be completely unrelated to trading. For example, a store owner can sometimes provide various freelance services and conduct them through his individual entrepreneur. The main thing is that payment for work does not exceed revenue from the main activity.

Taxation

OKVED codes allow you to choose the appropriate taxation system. For retail trade, these are OSNO (general), simplified tax system (simplified) and UTII (unified tax on imputed income). OSNO is set automatically if there is no application to switch to another system. The tax is 20% of profit, there is VAT. The application is written during registration or immediately after completing the documents.

For an online store with small volumes, a simplified taxation system is more suitable. You don't have to pay VAT. The tax percentage is lower here:

• 6% of all revenue, excluding expenses;
• 15% of profits (income minus expenses).

At a rate of 15%, tax is paid only on the organization’s profit, all expenses are taken into account. This tax is beneficial when the markup on a product does not exceed 100% and there are various expense items (warehouse or office rent, communication services, logistics, advertising, etc.).

If the product markup is above 100%, and the costs are insignificant, you can choose a rate of 6%. It is paid only from revenue, and accounting itself is simplified, because expenses do not need to be indicated.

If trade is carried out exclusively by cash on delivery without prepayment, then this falls under the definition of carry-out trade. In this case, you can select the UTII mode.

The tax on it is lower and does not require the purchase of a cash register if you plan to trade offline. It is enough to write out a receipt for payment for the purchase and certify it with a signature and seal. But the refusal of purchases with cash on delivery is much higher. During delivery, the buyer may change his mind about purchasing the goods, and no one will compensate for postage costs.

The cash desk requires a separate question. If you plan to parallel trade offline, you will need to purchase an online cash register. In essence, this is the same old-style cash register, only with a different fiscal storage device. Even if cash payments are rare, this will require the purchase of a cash register.

For now, you can use regular cash registers, but everything is heading toward a gradual replacement of cash registers. If the main trade is only via the Internet, then in your city it is better to take payment by bank transfer, and then carry out courier delivery to your home, without dealing with cash.

Regulatory regulation

Types of activities are prescribed in the application on the sheet “Information on OKVED codes” when registering an individual entrepreneur with the Federal Tax Service. For legal entities, the types of activities must be reflected in the charter. All this data is reflected in the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities. It is important to choose such codes so that you can use one taxation system. Only one is chosen as the main one.

If you change the main activity code or enter additional ones, you must inform the Federal Tax Service in writing within 3 days(Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated 08.08.2001 No. 129-FZ), otherwise the new activity will be considered illegal.

If this is a legal entity and it is necessary to make changes to the charter, for example, an online store was engaged exclusively in retail trade, and now has decided to engage in wholesale or production of its own product, then it is registered minutes of the general meeting on the issue of changing or adding an activity. Then the charter is changed.

After this, an application is written within 3 days on form P13001. For this you will have to pay an additional state fee. Entering OKVED codes is free of charge.. If the charter specifies an activity for which the OKVED code was not specified, then inclusion in the constituent documents is not required.

Additionally, non-budgetary organizations also need to be notified of the changes, especially if preferential tax rates are applied to the entrepreneur. There may not be any changes in tariffs, but it’s better to be on the safe side and let us know.

Disturbances in use

For carrying out activities not specified in the extract from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, various sanctions are provided for by the Federal Tax Service. Firstly, such an organization is immediately recognized as unreliable. If an entrepreneur is a VAT payer, then he deduction may be denied. If this is an individual entrepreneur, then personal income tax can be calculated from unaccounted income. Additionally a fine of 5,000 rubles is imposed.

If reduced tax rates were applied to extra-budgetary bodies, they can be recalculated at a higher rate from the beginning of the year. And this entails redoing reporting and additional transfers of money.

We bring to your attention a video that talks about OKVED codes for trading through an online store.

When selling goods via an Internet site, do you need to open a new OKVED and a method of keeping records?

Trade via the Internet. OKVED and accounting for online trading.

Question: When selling goods via an Internet site, do you need to open a new OKVED, and the method of accounting. Organization on OSN.

Answer: For this type of activity it will be necessary to add the following code from the OKVED Classifier:

47.91- Retail trade by mail or via the Internet information and communication network.

The procedure for accounting and tax accounting when selling goods via the Internet will not change. It will be the same as with other options for wholesale trade of goods on OSNO.

In this case, some organizational nuances may arise, for example, related to cash payments and the use of cash registers, when payments are made remotely, from the buyer when the goods are delivered to him by courier. Information on how to organize work with cash register in this case can be found at the link

Rationale

Legal basis OK 029-2014 (NACE Rev. 2) All-Russian Classifier of Types of Economic Activities (OKVED 2)

47.91 - Retail trade by mail or via the Internet information and communication network

This grouping includes:

Retail trade, by ordering goods by mail or via the Internet information and communication network, i.e. such trading activity when the buyer makes a choice of goods based on advertisements, catalogs, information on Internet pages, samples or any other types of advertising and places his order by mail, telephone or via the Internet information and communication network (usually using special means, provided on the website)

The purchased products can be directly downloaded from the Internet information and communication network or directly delivered to the buyer

This grouping includes:

Retail trade of a wide range of goods by mail order;

Retail trade of a wide range of goods by ordering via the Internet information and communication network

This group also includes:

Direct sales of goods on television, radio and telephone;

Providing Internet auction services

47.91.1 - Retail trade by mail

47.91.2 - Retail trade carried out directly using the information and communication network Internet

47.91.3 - Retail trade through Internet auctions

47.91.4 - Retail trade carried out directly through television, radio, telephone

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at