Agriculture: OKVED. animal husbandry

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.

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 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 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 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;

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 (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;

preparation food products for immediate consumption on premises, classified in group 56 (activities of undertakings Catering 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 down large quantities of goods into small groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;

sorting 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)

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 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 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 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 33.20

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
• 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)
• 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 lots of goods into smaller groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals
• solid waste sorting
• 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 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 kind entrepreneurial activity assigned 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 of a peasant farm 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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Question: The organization plans to conclude an agreement with a peasant (farmer) economy (KFH) paid provision event organization and hosting services. However, according to Art. 19 of the Federal Law of 11.06.2003 N 74-FZ “On Peasant (Farm) Economy”, the main activities of the peasant farm are the production and processing of agricultural products, transportation (transportation), storage and sale of agricultural products own production. Is it legal for a peasant farm to carry out other types of business activities?

Answer: In our opinion, a peasant farm may engage in other types of activities, while the main ones are those listed in Art. 19 of the Federal Law of June 11, 2003 N 74-FZ “On Peasant (Farm) Economy” (hereinafter - Law N 74-FZ).

Rationale: In accordance with Art. 1 of Law N 74-FZ, a peasant (farm) economy is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products) based on their personal participation.

The current legislation provides for the existence of KFH in two forms, which differ from each other in their own way. legal status. The first form provides for the implementation of the KFH activities as an entity that does not have the status of a legal entity, while the head of the KFH is a citizen registered as individual entrepreneur(Clause 5, Article 23 of the Civil Code of the Russian Federation), and the second form - as legal entities (Clause 2, Article 50, Clause 1, Article 65.1, Article 86.1 of the Civil Code of the Russian Federation).

According to par.

3 art. 1 of Law N 74-FZ, the business activities of a farm carried out without the formation of a legal entity are subject to the rules of civil law that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from federal law, other normative legal acts of the Russian Federation or the essence of legal relations.

Paragraph 1 of Art. 19 of Law N 74-FZ determines that the main activities of a farm are the production and processing of agricultural products, as well as the transportation (transportation), storage and sale of agricultural products of its own production. At the same time, the members of the farm independently determine the types of activities of the farm, the volume of agricultural production based on their own interests (clause 2, article 19 of Law N 74-FZ).

Taking into account all of the above, we can conclude that a peasant farm is created for the purpose of carrying out production or other economic activity in the field of agriculture, namely for the purpose of entrepreneurial activity.

At the same time, from paragraph 1 of Art. 19 of Law N 74-FZ does not directly follow that the main activities listed in it are the only ones that a peasant farm can carry out. Also, this rule does not contain a ban on the implementation of other types of activities by the peasant farm, which do not necessarily have to coincide with the main activity of the farm, but indicates that the types of activities listed in it should prevail over others.

Therefore, in our opinion, a peasant farm may engage in other types of activities, while the main ones are those listed in Art. 19 of Law N 74-FZ.

The current legislation does not contain norms regulating the procedure for determining the nature of other types of activities that a peasant farm may be engaged in. In addition, the legislation also does not establish restrictions on the conclusion, execution of civil law contracts and the liability of a peasant farm in case of violation of an obligation.

Includes:
two main activities, namely: crop production and livestock production, also covering forms of organic agriculture, cultivation and breeding of genetically modified crops and animals
. activities secondary to agriculture, as well as hunting, catching animals and providing services in these areas

The entry in the classifier with code 01 contains 7 clarifying (child) codes.

Quick transition to the classifier record by code:

Hierarchy scheme in the OKVED 2 classifier for code 01:

– OKVED 2 (upper level)

↳ 01 - Crop and livestock production, hunting and the provision of related services in these areas (current level)

↳ 01.1 ... 01.7 - (level below: 7 codes)

This page contains information from the OKVED classifier edition 2 (OK 029-2014 NACE), which came into effect on June 28, 2016.
Before this date, when registering firms, the "old" OKVED codes(GC 029-2001 (NACE Rev. 1))

OKVED 2 - code 01.6 - Supporting activities in the field of crop production and post-harvest processing of agricultural products

According to the decoding of OKVED 2 codes specified in the introduction to the classifier OK 029-2014 (NACE rev. 2), the activity subclass with code 01.6 is included in the following groups

● section A - AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE
● ● class 01 - Crop and livestock production, hunting and provision of related services in these areas

This subclass of activities includes:

This activity subclass also includes:
.

Code 01.6 OKVED 2. Support activities in the field of crop production and post-harvest processing of agricultural products

This grouping includes:

- auxiliary activities for agricultural production, as well as those close to agriculture, not used for production purposes, performed for a fee or on a contract basis

- activities carried out after harvest, aimed at preparing agricultural products for sale on the market

Code 01.6 OKVED 2 is included in the next branch of the species classifier economic activity(decoding of higher codes):

A- Section "Agriculture, forestry, hunting, fishing and fish farming".

01 – Class “Crop and livestock breeding, hunting and the provision of related services in these areas.”

01.6 - Subclass "Activities auxiliary to the production of crops and post-harvest processing of agricultural products."

A complete list and decoding of OKVED group codes, included in this subclass:

OKVED code 01.6. Ancillary activities in the field of crop production and post-harvest processing of agricultural products

This grouping includes:

- auxiliary activities for agricultural production, as well as those close to agriculture, not used for production purposes, performed for a fee or on a contract basis

This grouping also includes:

- activities carried out after harvest, aimed at preparing agricultural products for sale on the market

OKVED code 01.6 included in section "A. Agriculture, forestry, hunting, fishing and fish farming” of the classifier and is a subclass containing the following groups:
OKVED code 01.61 - Provision of services in the field of crop production
OKVED code 01.62 - Provision of services in the field of animal husbandry
OKVED code 01.63 - Agricultural activities after harvest
OKVED code 01.64 - Treatment of seeds for planting

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