OKVED "cargo transportation" - transcript. Codes of activities for individual entrepreneurs in cargo transportation

OKVED codes are digital values ​​​​that determine what types of activities an entrepreneur is engaged in, whether he must obtain a license for work and what tax regime he can use. All of them are collected in the classifier OK 029–2014. When registering a business related to cargo transportation, it is enough for an entrepreneur to select the appropriate codes and enter them in the application for tax office.

What kind of cargo transportation can be organized by IP

The legislation defines cargo transportation as the movement of goods from one point to another by means of transport: land, air or water.

When registering an individual entrepreneur in this area, you must select the main OKVED code, corresponding to the type freight traffic and the type of transport used. You can specify additional codes at your discretion - the main thing is that they complement the main one.

Cargo transportation can be carried out not only by road, but also by water, as well as by air and railway transport

Types of cargo transportation on routes:

• international - associated with travel outside the country, so many permits are required for their implementation;
• interregional - the most common type of transportation of goods between different settlements within the country;
• intracity - transportation without leaving the city.

Types of cargo transportation by type of transport:

• automobile - the best option in terms of costs;
• railway - are used when it is impossible to deliver the goods by car;
• air transportation - for express delivery;
• water transport.

Cargoes are divided into types according to a number of criteria: properties, dimensions, occupied space, material, storage period.

Types of cargo:

• piece - occupy one place in transport;
• bulk - they can be laid in bulk;
• dangerous - occupy a special position in the cargo classifier, their transportation is associated with risk;
• ordinary - their mass does not exceed the value specified by the manufacturer for a particular vehicle;
• large and heavy - their dimensions and weight are higher than those permitted for transportation in a particular vehicle;
• perishable - require special conditions for transportation and storage.

The choice of mode of transport for transportation depends on the type of cargo

List of OKVED codes for cargo transportation in 2018

In 2018, entrepreneurial activity is classified in accordance with the document OK 029–2014 (OKVED-2). The scope of cargo transportation belongs to section H "Transportation and storage". The section includes activities for the movement of goods by rail and highways, by water and by air. It also contains codes for activities associated with transportation.

Information about shipping codes is located in section H - Transport and storage

If you want to deal directly with the transportation of goods, choose one of the four-digit codes:

• 49.20 "Rail transport activities: transportation of goods" - includes the transportation of any goods by means of railway, does not include loading and unloading;
• 49.41 "Activities of freight transport, cars" - implies the transportation of goods of any type, composition and level of danger according to highways, as well as leasing trucks with a driver;
• 49.42 "Transportation services" - assistance in moving individuals and companies;
• 50.20 "Transportation of goods by sea" - transportation can take place on schedule or without it, including abroad; the code also includes the leasing of ships with a crew;
• 50.40 "Transportation of goods by inland water transport" - transportation along rivers and inland canals;
• 51.21 "Transportation of goods by air" - according to the schedule of departures and without them;
• 53.20 "Postal and courier activities" - does not include delivery by freight vehicles.

The activity of road freight transport in the OKVED-2 classifier includes 3 detail codes

Having decided on the main OKVED, proceed to the selection of related codes.

There is another OKVED - 51.22, for the delivery of goods by space transport. It is unlikely that such an activity will be registered as an individual entrepreneur, but theoretically there is such a possibility.

Selection of related codes from the classifier OK 029–2014

In addition to the main activity code, you may need auxiliary ones. If you plan to open transport company for individuals and store goods in their own warehouses, enter in the OKVED statement 52.10 "Warehousing and storage". It includes work on the arrangement of warehouses, granaries, bunkers, cold stores and other infrastructure facilities for the storage of any cargo.

A detailed description of auxiliary codes for the organization of warehouses and infrastructure facilities can be found in the classifier OK 029–2014: section H, paragraph 52

Code 52.21 will be useful for the provision of related services and technical assistance to land transport on the roads. By entering such an OKVED, you can open a bus station or a loading and unloading point on the highway - of course, after obtaining permission from the road services. Code 52.22 allows you to provide similar services to watercraft, and 52.23 - to air transport.

Mandatory codes for cargo transportation:

• 52.24 - for loading and unloading, it does not matter what type of transport you use for transportation;
• 52.29 - for the preparation of goods for shipment, clearance waybills, performing services for the delivery of goods to the house.

For organizing postal or courier services OKVED 53.10 and 53.20 are useful.

If you plan to transport liquids and gases, and part of the way they will pass through the pipeline, be sure to add the code 49.50 - “Pipeline transport activities”.

The nuances of choosing an OKVED code: how not to make a mistake

When choosing points related to the transportation of goods in OKVED, be prepared that the tax office will have questions about the license. Any activity related to transport is subject to licensing - including cargo transportation and car fleet repair. A license of type "G" is issued for the transportation of goods, and a "T" type license for transport services.

If you entered the code, but in fact you are not engaged in cargo transportation, you will have to provide supporting documentation during the check. If the inspector finds that the activity is carried out without a license, a fine will be imposed on the individual entrepreneur.

For the transportation of perishable goods and food, additional permits from the sanitary and epidemiological station and the driver's sanitary book will be required.

When issuing an IP, do not rush to indicate all the codes at once - if you are just starting work, one or two are enough. Subsequently, the missing figures can be added to the USRIP in 3-5 days.

Availability manufacturing enterprises, workshops and factories within the country necessitates the creation of logistics routes along which goods and cargo for various purposes will be moved for further sale. All these processes are united by the concept of "cargo transportation". This includes all types of land, air and rail transport. In addition, according to OKVED, cargo transportation also includes the pipeline method of transportation. There are thousands of highways, routes and paved paths along which various means of transportation move in Russia, as well as enterprises providing such services. To control these processes, collect taxes and duties in a timely manner, the All-Russian Classification of Species is used. economic activity, in which several classes of codes are allotted for the description of these directions at once.

For a person who is dealing with the issue of opening a business entity for the first time, this procedure may seem rather complicated, as it includes the mandatory filling special forms with indication of profile activity codes. And if you look at the new edition of OKVED, it becomes clear that not everything is so simple. For example, according to OKVED 2016, cargo transportation can be carried out both by specialized companies with their own fleet, and by individuals, individual entrepreneurs. And there is a difference between these two services. The second nuance is the use of special vehicles and other means, the purpose of which is not defined. All this affects the choice of codes. Consider the main directions that exist in this field of activity.

Types of cargo transportation

So, the first division is based on the type of transport by which transportation is carried out. Exists:

• Railway - trains of suburban, intercity, international significance.
• Automotive specialized transport - trucks, refrigerators, trucks, etc.
• Air - cargo aircraft of various models and modifications, etc.
• Pipeline transport - gas pipelines, oil pipelines, air ducts, water pipelines.

Naturally, each of them corresponds to a set of codes in the classifier.

The second distinction is made according to the type of goods transported. Specialized, dangerous, food - all these state bodies distinguish among themselves and classify in different ways. For example, if you want to transport fuel or oil products, you will need a special vehicle and a license for this type of transportation.

In addition, the OKVED 2016 section on the organization of cargo transportation may also include the rental of various types of transport: both road and other land. And this is also worth considering when registering. After all, it is not necessary to engage in actual transportation. You can organize your own fleet of vehicles, and then you will also be ranked among the companies engaged in cargo transportation. In general, it is the class of road transportation using highways general or special purpose is the most extensive of those presented in the classifier. This is evidenced by more than a dozen subclasses and their detailed descriptions. Therefore, choosing this direction, it is necessary to understand the issue as deeply as possible in order to avoid mistakes. Any defect in the indication of the code in the application can be a valid reason for refusing to open a business entity.

Special subsections

The Federal Tax Service has provided not only the usual and common types of services and transportation methods. Along with cars, planes and trains, the list includes such devices that are set in motion by a person or animal. Of course, today few people use like this transport, but it is quite possible that on the periphery it still remains relevant and in demand.

There are a number of other nuances to keep in mind when opening own business in this direction. For example, when opening a transportation organization, warehouses may be needed for temporary storage of goods, loading and unloading, accounting and other processes. But this form of activity no longer applies to transport services and has its own codes. In accordance with the new OKVED 2016, cargo transportation may include only the transportation itself and delivery Vehicle for rent. And if you use warehouses that are on the balance sheet of the enterprise without specifying additional codes in the application, this will lead to penalties and various negative consequences, up to confiscation of property.

So before going through the opening procedure, you should take care of all the factors that your activity may affect. To do this, first use the new edition of the classifier, select the freight transportation codes that interest you from OKVED, and write them out separately so that the information is always at hand. In this case, you do not have to frantically search for the necessary data when filling out official documents and the whole procedure will go smoothly and without hitches.

OKVED - the all-Russian classifier of economic activity - is part of a unified classification and coding system covering the technical, economic and social information of the Russian Federation. All types and subtypes of economic activity of the IP were assigned special codes, reflected in the sections and subsections of the current in 2018 year OKVED 2, effective from the beginning of 2017. For individual entrepreneurs and LLCs providing cargo transportation services, coding will be needed for registration, opening a bank account, at customs, when registering with a pension fund and medical and social insurance funds. The code for the type of business activity chosen by the entrepreneur limits the list of services provided to him. Going beyond the limits set by the code must be accompanied by its clarification in the USRIP. Otherwise, penalties may follow.

General information about OKVED

An individual entrepreneur prescribes the desired codes in the application for registration of IP. In addition to the main code, several related ones can be written in order to avoid the hassle of making changes to the EGRIP in the future. In this case, you should be very careful, since some types of activities provide for special licensing and the fulfillment of conditions that require financial costs. And if the individual entrepreneur does not own the appropriate package of permits, then penalties will follow.

The classifier is periodically reviewed, so when registering, you need to find out on the official website tax service current version. The OKVED coding contains the following levels:

• xx - class;
• хх.х - subclass;
• хх.хх - group;
• хх.хх.х - subgroup;
• xx.xx.xx - view.

What kind OKVED codes choose to provide transportation services?

This type of entrepreneurial activity in OKVED is reflected in section "H", class 49, covering the activities of land and pipeline transport. Subclass 49.4 refers specifically to the activities of freight transport and the provision of services for freight transport. This subclass contains the following groups of codes that are suitable for carriers: 49.41 and 49.42.

Group 49.41 covers transportation by road by road of all types of goods that differ in size, properties, requirements for transportation and storage temperature, storage periods.

Types of cargo:

• bulk, piece, in containers;
• dangerous, since their transportation is associated with a risk, transportation activities require mandatory licensing;
• large and heavy;
• perishable, need certain conditions of transportation and storage.

Types of cargo transportation on routes:

• international - require many permits;
• interregional and intercity - the most common type of cargo transportation carried out between settlements RF;
• intracity - transportation of goods within the city.

Group 49.41 contains the following subgroups:

• 49.41.1 - transportation of goods by specialized vehicles - cement trucks, mixers, fuel trucks;
• 49.41.2 - transportation by specialized machines;
• 49.41.3 - rent of trucks with a driver.

The most suitable option for entrepreneurs and organizations involved in cargo transportation is group 49.42. It refers to the services for the carriage of goods provided by legal and individuals. Usually, carriers choose code 49.42 as the main one.

What companion codes can carriers choose?

If an entrepreneur or organization is going to expand the list of services provided, then it is necessary to include codes for the types of activities associated with cargo transportation. For example, this may be the storage of goods in their own warehouse space, unloading and loading activities, the provision of technical assistance. Corresponding codes are available in class 52.

Group 52.10 includes warehousing and storage of goods:

• 52.10.1 - frozen and chilled;
• 52.10.2 - liquid and gaseous;
• 52.10.21 - oil and oil products;
• 52.10.22 - gas and products of its processing;
• 52.10.23 - other liquid and gaseous media;
• 52.10.3 - grains;
• 52.10.4 - other.

The provision of technical assistance and similar services is carried out in accordance with the codes:

• 52.21 - land transport on the roads;
• 52.22 - watercraft;
• 52.23 - to air transport.

The following codes are often chosen as companions:

• 52.24 - carrying out work on loading and unloading;
• 52.29 - preparation of goods for transportation, registration of waybills, home delivery of goods;
• 53.10 and 53.20 - provision of courier and postal services;
• 96.0 - provision of other personal services;
• 96.09 - provision of personal services not included in other codes.

Nuances when choosing a code

The choice of code must be taken responsibly, since it is not only a parameter for statistical information, but also has an important impact on:

• the ability to choose a specific tax regime - UTII, STS, patent (separate codes allow you to choose only certain taxation systems for cargo transportation), some types of activities are generally closed to individual entrepreneurs;
• the presence or absence of the need for licensing;
• the size of the insurance rate for the FSS, if we are talking about hazardous work, then the insurance will be high.

Incorrectly selected companion codes can incur unnecessary costs and even lead to penalties if the conditions that are required for certain activities are not met.

For each entrepreneur, OKVED is of great importance, not only because without its indication it is virtually impossible to register a business, but also because it is OKVED that determines the tax rate for contributions to injuries if the enterprise has workers. In what cases OKVED 49.42 is applied, we will consider in this article.

Cargo transportation

A huge business sector in given time became an activity, one way or another connected with the transportation of goods. Which is not surprising, because such services are required not only various organizations, but many private individuals, at least once in their lives, are faced with the need to transport, take out, bring in something large and heavy.

This industry includes not only transportation by cars, but also by water, rail, air, and pipeline communications, as is the case with various gases.

It is worth noting that it is not enough for an entrepreneur to simply find an OKVED dedicated to cargo transportation. He will need to find a code that will exactly match the type of activity and services provided. It is for this reason that this group is very extensive, and activities within the framework of transportation have been merged with activities within the framework of the storage of materials and goods. They formed a whole section of the classifier, which is called the Latin letter H.

Decryption

Each entrepreneur needs to understand exactly how the OKVED specified by him is deciphered in order to avoid an inadvertent transition to another type of activity and, as a result, administrative responsibility.

“Provided transportation services” - this is exactly the decoding of OKVED 49.42. Consider given fact more details:

• 42 is an activity that is based on the provision and performance of transportation services.
• 41 - the activity of the entrepreneur is based on the use of freight transport
• 4 - combines the above groups into activities for the transport of goods. When is the use of road freight transport
• - a category dedicated to the activities of transport of land and pipeline types.
• Section H - it is in it that the above code is included, and the section itself is devoted to activities in the framework of all types of transportation and storage.

OKVED 49.42 will be used by an entrepreneur when his activity lies in the provision of transportation services using cargo vehicles.

So, OKVED directly affects entrepreneurial activity, since it is he who limits the entrepreneur and puts him in the legislative framework. The exit for which, should be accompanied by a clarification of the applied code or administrative responsibility, due to failure to comply with this paragraph.