Okved included in the agro-industrial complex. Accounting info

Hello! In this article we will tell you how to choose the right OKVED for KFH.

Today you will learn:

1. What is OKVED for farmers;
2. How do the types of activities for peasant farms and codes from the classifier compare.

Classifier for representatives of peasant farms

If you are planning to start a farm for profit, then you must register officially, in accordance with the law.

KFH allows you to carry out activities for the cultivation of livestock, various crops, as well as provide advice and other assistance to the population. Both can issue this form of business.

On your tax return, you will need to provide types of OKVED. This is a special classifier that encodes all permitted activities.

The sequence of 6 digits reflects the direction of the business and is reflected in the tax reporting. The introduction of the classifier is connected with the simplification of control over taxpayers, as well as with the accelerated input of information: it is enough just to indicate a few numbers, and not to rewrite long phrases indicating the type of activity.

You have the right to choose several codes or one main one. When you can write down only the first 4 digits from OKVED. The more numbers in the classifier, the more detailed the direction of the company's work is described.

In 2016 appeared new form classifier named "". It contains an updated list of activities. Changes occurred in connection with new directions for business development in the country.

2017-2019 did not introduce any innovations to the current OKVED, and therefore representatives of KFK can use the OKVED-2 classifier to select a field of activity.

In the new classifier, types of activities for peasant farms are in section "A". Rosstat assigned a digital encoding to this section - "01". Each numerical designation has several subtypes with values ​​from 1 to 9.

The correct choice of OKVED will save you from further problems. If you specify a classifier that is not related to your activity, you can earn a fine.

All forms of activity available to KFH can be divided into three areas:

• crop production;
• animal husbandry;
• Other activities.

Codes for those who are engaged in crop production

The classifier contains a large number of codes related to crop production. Numerical designations reflect belonging to vegetables, fruits, mushrooms, cereals, etc. You can choose from the classifier the cultivation, collection or primary processing of the crop.

If your main activity is related to the cultivation of crops, then you have the right to choose one of the OKVED groups:

• 01.1 - for those who are engaged in crops with a short life cycle(annual);
• 01.2 - for farmers growing plants with a long life cycle (perennial);
• 01.3 - suitable for those who are engaged in seedlings.

OKVED decoding for annual plants includes following directions activities:

• from 11/01/1 to 11/01/19 - suitable for those who are going to grow plants for grain;
• 01.11.2 - for the cultivation of legumes;
• 01.11.3 to 01.11.39 - when growing crops for the subsequent production of vegetable oil;
• 01.12 - for those who grow rice crops;
• from 01.13.1 to 01.14 - growing all kinds of vegetables, mushrooms, as well as cane in order to obtain sugar;
• 01.15 - removal of tobacco with shag;
• from 01.16.1 to 01.16.9 - cultivation of various spinning plants;
• from 01.19.1 to 01.19.9 - for breeding various flowering plants and their seeds.

For activities related to the cultivation of perennial crops, it is necessary to select OKVED from the following:

• from 01.21 to 01.26 - for growing fruits (including exotic ones), nuts and berries;
• from 01.27 to 01.28 - for the cultivation of all types of tea and coffee trees, spices and plants with medicinal properties.

OKVED for the livestock sector

The activity of raising animals for further profit must be reflected in official documents for tax. Here you will also need to indicate the OKVED codes that will appear in your line of business.

If the main type of activity is related to animal husbandry, then the following codes are offered for the choice of entrepreneurs:

• from 01.41.1 to 01.41.29 - breeding of animals for the purpose of production and sale of dairy products;
• from 01.42.1 to 01.42.12 - breeding of animals for the further sale of meat products;
• from 01.43.1 to 01.43.3 - include the breeding of horses of any breed, mules, donkeys and other artiodactyls, as well as the production of milk from these animals;
• from 01.44 to 01.46.2 - breeding of such animals as camels, sheep, goats and pigs for the purpose of further sale of dairy and meat products of these animals;
• from 01.47.1 to 01.47.3 - breeding of poultry (chickens, ducks, turkeys and others) to obtain meat products and eggs;
• from 01.49.11 to 01.49.13 - breeding of bees to obtain honey;
• from 01.49.21 to 01.49.22 - breeding of various fur animals, including rabbits kept on the farm;
• from 01.49.32 to 01.49.32 - breeding silkworms, as well as obtaining their cocoons;
• from 01.49.41 to 01.49.44 - breeding of domestic deer breeds;
• from 01.49.5 to 01.49.9 - breeding of breeds of domestic animals and those intended for laboratory research. This also includes the removal of the earthworm.

Other classifier codes for farmers

If your activity is not directly related to the breeding of animals or the cultivation of crops, you can use other classifiers. They are suitable for those farmers who combine these two areas, or provide additional services to the population.

Other activities are designated by the following OKVED:

• from 01.61 to 01.62 - means the implementation of activities in the field of crop production (harvesting, tree pruning, etc.) and animal husbandry (livestock driving, vaccination, inspection, etc.);
• from 01.63 to 01.64 - include services after harvesting fruits, grains (provision of premises for storage, cleaning before further processing, drying in special conditions etc.) and processing of the obtained seeds before planting (separation by varieties, various studies, etc.);
• 01.70 - intended for hunters (catching animals and shooting them to get meat products for sale, leather, skins, etc.);
• from 02.1 to 02.40.2 - includes activities related to forestry (growing various trees, harvesting timber, collecting wild berries, nuts, fruits, etc.);
• from 03.1 to 03.22.9 - intended for those who are engaged in fishing or fish farming in the seas and fresh water sources.

This section includes:

• physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for determining production (see "recycling" below)

Materials, substances or transformed components are raw materials, i.e. products of agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries.

Significant periodic changes, updates or transformations of products are considered to be related to production.

The manufactured product may be ready for consumption or may be a semi-finished product for further processing.

For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended.

The manufacture 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 Section C "Manufacturing", regardless of what machinery and equipment these items may be part of.

However, the manufacture of specialized components and accessories by molding/molding or stamping of plastic materials is classified in 22.2.

The assembly of component parts and parts is also referred to as production.

This division includes the assembly of integral structures from constituent components, either self-produced or purchased.

Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials).

While physical and chemical processing may take place, this is not considered part of manufacturing.

The primary purpose of these activities is the main processing or treatment of waste, which is classified in section E (water supply; sewerage, collection and waste disposal, pollution control activities).

However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered production process.

Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment).

However, repair of computers, household appliances is classified in group 95 (repair of computers, personal and household items), while at the same time, repair of cars is described in group 45 (wholesale and retail and repair of motor vehicles and motorcycles).

Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification.

As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product.

However, the definition of what constitutes a new product can be somewhat subjective.

Processing implies the following types of activities involved in production and defined in this classifier:

• processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20
• pasteurization and bottling of milk, see 10.51
• dressing of leather, see 15.11
• sawing and planing of wood; wood impregnation, see 16.10
• printing and related activities, see 18.1
• tire retreading, see 22.11
• - manufacture of ready-to-use concrete mixtures, see 23.63
• electroplating, plating and heat treatment of metal, see 25.61
• mechanical equipment for repair or overhaul (for example, car 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 manufacturing. These include:

• logging classified in section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• training food products for immediate consumption on premises, classified in group 56 (activities of undertakings Catering and bars)
• beneficiation of ores and other minerals classified in Section B (MINING)
• construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION)
• breaking down large quantities of goods into smaller groups and re-marketing smaller quantities, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals
• sorting solid waste
• mixing colors according to customer's order
• cutting of metals according to the customer's order
• explanations of various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

Agriculture is a great start for businessmen who do not want to career path form a business. However, with the growth of demand and profit for the product, the registration of IP becomes inevitable. Then the farmer faces the question of studying OKVED for peasant farms. A detailed consideration of it will help to avoid penalties due to the wrong choice of statistics code. Everything in order in our article.

General information

OKVED for KFH in 2016 has changed. From 11.07.16 as for legal entities, and new codes came into force for individual entrepreneurs - OKVED-2 (Order of the Federal Tax Service of the Russian Federation No. MMV-7-14 / [email protected]). To register an individual entrepreneur for a peasant farm from this year, a businessman must indicate a code (at least 4 digits) for OKVED-2 in the tax authority.

In the classifier, a large section is devoted specifically to the peasant farm, which is designated by the letter A. In addition, digital designations are used for specific types of activities (for peasant farms - 01), as well as their subtypes.

Conventionally, the activities of KFH according to OKVED can be divided into 3 groups:

• Growing plants.
• Animal breeding.
• Other agricultural activities.

Types of activities of KFH according to OKVED can be divided into 3 groups.

Areas of activity of KFH by classifier

Growing plants

Growing grain and other similar crops according to OKVED begins with code 01.11 and covers the following subsections:

• Wheat, legumes, corn, rye, barley, oats and seeds of these plants to be sold.
• Oil plants and seeds for sale.
• Fodder beets, perennials, as well as other root crops and their seeds grown for sale.
• Plants used in cosmetic production, grown for sale.

A separate code 01.12 is assigned to the cultivation of rice crops and their sale.

Code 01.13 is assigned to planting vegetables and includes:

• Growing vegetables, legumes, herbs and seeds for sale.
• Starch crops and seeds for sale.
• Sugar beet planting and sale.
• Planting truffles and mushrooms for the purpose of selling on the market.

Code 01.14 is for the cultivation of sugar cane, 01.15 for tobacco crops and seeds for sale on the market, and 01.16 for textile crops, crops for yarn and their seeds grown for sale on the market.

Code 01.19 includes the cultivation of flowers and their seeds, medicinal plants, spices, spices, essential oil crops, as well as some other annual plants.

Codes 01.2-01.30 are devoted to the cultivation of perennials, seedlings, fruits, fruit and berry crops, as well as crops for the production of various kinds of drinks.

animal breeding

The classification of animal breeding activities in OKVED begins with code 01.4 and includes the rearing and breeding of animals (with the exception of aquatic animals).

Codes 01.41-01.41.29 include cattle breeding and milk production.

Codes 01.42-01.42.2 are dedicated to the breeding of other horned cattle and the production of their sperm.

01.43-01.43.3 - codes intended for breeding of the equine family, as well as the production of their sperm and dairy products.

Code 01.44 refers to the breeding of livestock of the camel family.

01.45-01.45.4 - codes that include the breeding of sheep and goats, as well as the production of goods from the resulting raw materials.

Codes 01.46-01.46.2 are devoted to breeding pigs, and 01.47-01.47.3 - breeding poultry.

01.49-01.49.9 include the breeding of other animals (bees, worms, cats and dogs, rabbits, etc.).

Other agricultural activities

These types of activities according to OKVED include:

• mixed Agriculture(combination of breeding animals and growing plants) - code 01.5.
• Secondary activities for the production of farm crops, processing fields after harvesting, as well as preparing it for disposal, shoeing cattle, preparing seeds for planting (activities are carried out on a contractual basis or for a fee) - codes 01.6-01.64.
• Hunting for wild animals, their shooting, as well as the provision of related services (fur production) - codes 01.7-01.70.

Farming requires hard work and considerable effort from a businessman. But the first step towards successful business- this is in accordance with all the rules and the law of the Russian Federation. In this article, the classification of OKVED is presented quite simply for understanding a startup. To avoid problems with tax service we advise every novice entrepreneur to familiarize himself with the information provided.

Agriculture in this period economic development countries is one way to develop profitable business. Products from peasant farms (KFH) are actively gaining popularity among the population of the country. At the same time, more and more businessmen decide to direct their entrepreneurial activities in this direction.

But for this it is necessary to carry out the procedure for registering an individual entrepreneur according to the corresponding statistics code. After all, if you choose it incorrectly, the tax authorities may impose a fine. Therefore, farmers need to study well the requirements of the OKVED classification of agriculture. It is these statistics codes that are usually used when registering a peasant farm.

Symbols by classifier

In order to register an individual entrepreneur for a peasant farm organization, it is necessary to select at least 4 digits of the OKVED code in the tax control authorities. It is not necessary to indicate more classification features for such a farm.
Agriculture is a fairly broad section of OKVED, which is grouped according to the classification indicator “type of activity”. It is the first, therefore, in this classifier, this type of activity has the following parameters:

• Section - AA;
• Digital display assigned by Rosstat - 01;
• Subtypes - are defined in order from 01. 1 to 5.

Growing plants and related duties

The first subtype in the section of codes of this direction is the classification according to the occupation of planting and developing plants. In it you can find the necessary data for those who are engaged in this type of business in order to properly register with government agencies.

A subclass of this part is opened by the OKVED code 01.11, which includes activities related to the cultivation of grain, as well as similar crops that cannot be attributed to other types of business. More specifically, this list includes:

1. different varieties of wheat, including hard and soft, rice, rye, oats, corn, various legumes, barley, their seeds, which are prepared for sale;
2. potatoes, root and tuber crops, in which there is a lot of starch, inulin, their seeds for sale;
3. any oil crops, as well as seeds for resale;
4. plants for smoking (tobacco, shag), including their initial processing, as well as seeds for resale;
5. sweet beets, seeds for sale;
6. fodder beets, other fodder root crops, melons, representatives of legumes, silage plants, annual and perennial grasses for fodder, not excluding the collection of hay, as well as fodder, seeds for sale;
7. spinning crops, lobes and seeds of this type of plant for sale;
8. plants for the production of pesticides, plants used in perfumery, cosmetology, hops, other plants that were not included in the previous codes.

1. planting and harvesting various vegetables, herbs, legumes, vegetable seeds for resale. An exception to this subclass is potatoes and their planting material, vegetables with a high content of starch and inulin, sugar beets.
2. growing flowers, seedlings, ornamental plants, preparation of bulbs, seeds and tubers;
3. cultivation and collection of mushrooms, including forest mushrooms, as well as truffles.

It is worth noting that the last subclass also has its own structure, which includes the following codes after the main 01.12:

• 31 - activities related to the cultivation of mushrooms, as well as mycelium;
• 32 - picking mushrooms in the forest, as well as truffles.

Included in agriculture according to OKVED and the production of fruits, and with them nuts, plants used in the process of making drinks and spices. This type of entrepreneurial activity has been assigned the code 01.13.

It consists of the following subclasses:

1. activities related to the harvesting of grapes, both table and for making wine, the simultaneous preparation wine drinks, preparation planting material for sale;
2. the occupation of harvesting a number of fruits not listed in other subclasses, as well as nuts, which in turn also has its own subspecies:

• fruit and berry plants;
• raw materials for the production of various drinks;
• raw materials for the production of spices.

animal husbandry

Many peasant farms are engaged in animal breeding, which is also classified by OKVED. This can bring double income, both from the sale of live cattle and meat products. In addition, pets also provide livestock products, which are a source of income for individual entrepreneurs. But in this section, which is often used to register peasant farms, there is no classification by product. The section goes by types of animals:

• large cattle, which is assigned the statistics code 01.21;
• sheep and goats with code 01.22.1;
• horses, mules, donkeys, hinnies, which have been classified on 01.22.2;
• pigs with code 01.23;
• poultry, according to OKVED24;
• other animals, insects, aquatic reptiles, worms, which have the code 01.25. but each of them is assigned its own subclass from 01.25.1 to 01.25.9.

Other statistics codes

At the same time, along with separately carried out activities for sowing various crops or raising livestock, statistical codes highlight the opportunity to choose the one that is most suitable for the type of activity. But for those who simultaneously breed animals for which they grow plants, while continuing to sell seeds, there is an option not to choose several codes, but to stop at one.

Subclass 01.3 OKVED is an activity related to doing business in both crop and livestock. This approach is very convenient, since a balanced entrepreneurial activity KFH obviously requires both growing plants and breeding animals.

It is very difficult to imagine peasant farms that do not provide services to the population to support agriculture. Such activity also has its own code in OKVED, 01.4. It includes:

• assistance in growing plants;
• consultations in the rules of conduct;
• assistance in the application of land reclamation;
• animal husbandry advice, but not veterinary services.

All these areas in the activities of the KFH are also supplemented by their subclasses according to OKVED.

It also includes hunting for wild animals, including their breeding and advisory support. Some peasant farms also indicate this activity with the OKVED code 01.5.

Agriculture is one of the oldest forms of profit making. Since ancient times, people have been going to each other to buy or sell something from what has grown in the garden or stands in the stall. Therefore, many entrepreneurs want to register their KFH and engage in a profitable, albeit difficult, business.

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This section includes:

Physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "recycling")

Materials, substances or transformed components are raw materials, i.e. products of agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture 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 Section C "Manufacturing", regardless of what machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping of plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, clean-up activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33. twenty

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of what constitutes a new product can be somewhat subjective.

Processing implies the following types of activities involved in production and defined in this classifier:

Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;

Milk pasteurization and bottling, see 10.51;

Dressing of leather, see 15.11;

Sawing and planing of wood; wood impregnation, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

Manufacture of ready-to-use concrete mixtures, see 23.63;

Electroplating, plating and heat treatment of metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. motor vehicle 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 manufacturing.

These include:

Logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

Preparation of foodstuffs for immediate consumption on the premises, classified in group 56 (activities of catering establishments and bars);

Processing of ores and other minerals classified in section B (MINING);

Construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);

Breaking large batches of goods into small groups and re-marketing smaller batches, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;

Sorting of solid waste;

Mixing paints according to the client's order;

Cutting of metals according to the client's order;

Explanation of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)