What do codes of types of entrepreneurial activity ENVD mean. Codes for the type of entrepreneurial activity Envd Code for the type of entrepreneurial activity

Since the use of UTII is possible only in relation to certain services, the correct definition of business activity codes for UTII (2017) is an important point for the legality of applying this taxation system.

Classifiers by type of activity

The list of all services for which it is possible to use the imputed regime is contained in clause 3 Art. 346.29 of the Tax Code of the Russian Federation. However, specific types of activities for calculating the imputed tax are established by the subjects of the Russian Federation. In order to determine whether your VD belongs to those established for the use of UTII in your region, you must use special classifiers. also refers to lists.

Due to the fact that from 01.01.2017 OKUN became invalid (clause 6 of the Order of Rosstandart dated 01.31.2014 No. 14-st), codes (UTII) by type of activity in 2019 should be looked at in the classifiers of types of economic activity (OKVED2) and products by types of economic activity (OKPD2). Both of these lists were approved by Decree of the Government of the Russian Federation of November 24, 2016 No. 2496-r.

List of household services

Most often, questions about the possibility of applying the imputed regime have arisen and continue to arise in relation to household services to the population. So, in order to clarify the issue of determining what belongs to household in connection with the new classifiers, the Federal Tax Service of Russia issued a Letter dated November 28, 2016 No. SD-4-3 / and instructed the Federal Tax Service for the subjects to initiate work on amending the legislative acts of local authorities authorities in which the list of household services is established in accordance with the classifier that has become invalid.

In addition, in a letter dated November 30, 2016 No. SD-4-3 / FTS reported that the regulations establishing the list of domestic work in order to apply the provisions chapters 26.2, 26.3 and 26.5 of the Tax Code of the Russian Federation in accordance with the new list, published after 12/31/2016, can be applied from 01/01/2017, if they expressly provide for this.

Thus, in order to be able to apply UTII in relation to household services, from 01/01/2017, local authorities had to make appropriate changes to their regulatory documents. In particular, they must correspond to any code for the type of entrepreneurial activity (UTII 2019) according to the new classifiers.

Order of the Federal Tax Service of Russia dated 07/04/2014 N MMV-7-3 / contains the following codes.

New OKVED and OKPD

As for the new lists, OKVED2 is used to indicate the types of economic activity when registering companies, and OKPD2 serves, among other things, for issues related to taxation and classification of services provided directly to the population. This follows from the classifiers themselves. For the purposes of applying UTII, what the company does must correspond to one of the codes in OKVED2, and specific services to the public must correspond to one of the codes given in OKPD2.

To this end, many constituent entities of the Russian Federation at the end of 2016 made appropriate changes indicating imputed work in accordance with the new OKVED and OKPD2.

To understand which code from the lost OKUN corresponds to OKPD2, transitional keys were developed and posted on the website of the Ministry of Economic Development of Russia.

If the local authorities have not made the appropriate changes, and there are difficulties when accessing the transition keys, you can contact the Ministry of Finance of Russia to clarify the compliance of the service with the new code. In order to confirm the VAT rate of 10%, the Ministry of Economic Development of Russia announced this possibility in a letter dated 10.04.2017 No. 9411-NP/D18i.

Entrepreneurial activity codes for individual entrepreneurs (2017 UTII) are determined in the manner described above.

A correct understanding of what is the final product of the enterprise, and the correlation of this product with the new codes will allow you to establish yourself in the legitimacy of applying the imputed regime.

If you apply taxation under the UTII system, then you need to know your code for the type of business activity. All these codes are divided into groups and are shown in the table below.

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What is the UTII code

In order to make tax accounting easier and could be automated, the types of activities that fall under UTII were coded. Each of them was assigned a conditional number - a combination of numbers, under which it appears in legislative acts. From this combination, you can calculate from which source this taxpayer receives income - IP. This code is entered into all necessary documents along with the name of the type of activity.

The list of UTII codes is established in Appendix 3 of the Order of the Federal Tax Service of the Russian Federation of 07/04/2014.

NOTE! By registering, an entrepreneur can choose not 1, but an unlimited number of activities. At any time, the list can be expanded by contacting the tax office with an appropriate application.

Physical parameters of business according to UTII

If an entrepreneur has chosen one or more types of activities for his business, you need to check whether he can count on UTII. For this, the presence of this area in the corresponding list of NDT is not enough. It is necessary that it correspond to certain physical parameters of the business, which are taken into account in the same document:

• application in specific areas of business provided for by the Tax Code of the Russian Federation;
• the number of employees, including the entrepreneur himself - the owner of the business;
• restrictions on the area of ​​the territory or premises;
• the number of units involved (vehicles, etc.).

FOR EXAMPLE! If an individual entrepreneur decides to open a cafe, then the tax that he must pay will depend on the area of ​​\u200b\u200bthe hall where visitors are served, and the imputed income will be calculated from the amount of 1000 rubles. per month. The code for this type of activity for UTII is 11. If a service room is not planned, as, for example, in pasties, then UTII will depend on the number of employees, and the income rate will increase to 4,500 rubles. per month. The code for such activities is already different - 12, although both of them are related to the organization of public catering.

All physical parameters specified in the legislative act are mandatory and must be indicated in tax reporting.

Do not confuse with OKVED!

(OKVED) lists all possible forms of small and medium-sized businesses. Some of them may or may not fall under the UTII parameters. These are different types of accounting, the foundations of which lie in various legislative acts and provide for mention in various documentation.

Where are UTII codes indicated

Entrepreneurs must indicate the type of business activity code for UTII in the following documentation:

• in the tax return filed during the reporting period;
• in applications drawn up in the form and (for LLC);
• in the applications of individual entrepreneurs (form and).

The following data must be indicated in the tax report on UTII:

1. The name of the type of economic activity.
2. Its UTII code (see Appendix 3 to the Order of the Federal Tax Service of the Russian Federation).
3. The physical parameters of the activity, if they are specified in the legislative act.

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

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

The difference between OKVED codes and codes for UTII application

What is the difference between activity codes for an application for the transition to UTII and codes of economic activity according to OKVED?

1. First of all, please note that only two digits of the code are indicated in the application for UTII, while OKVED codes when registering a business by type of activity have four or more characters.
2. Secondly, the classifier of types of economic activity has a complex branched structure of hundreds of different codes, having from two to six characters. And the codes for the types of activities that are indicated in the UTII application are only 22.
3. Thirdly, the codes are approved by various regulatory legal acts:

• by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ [email protected] to apply for a transition to imputation;
• by order of Rosstandart dated January 31, 2014 N 14-st for the OKVED classifier.

The code for the type of entrepreneurial activity UTII 2019 must be taken from this table (approved by order of the Federal Tax Service of Russia No. MMV-7-6 / [email protected]).

UTII codes decoding

As you can see, not every type of activity can be carried out on EVND. The list of permitted business areas did not include production, wholesale trade, services to commercial entities, etc. But these types of imputed activities also have some restrictions, for example, the retail space should not exceed 150 sq. m. m for each object of trade, and the number of vehicles - 20 cars.

Features of activities for UTII

It would seem that from the code table it is absolutely clear whether the one you have chosen fits under UTII, but this is not entirely true. To finally be convinced of this, we must also look into Article 346.27 of the Tax Code.

You need to pay attention to the following nuances:

1. Household services are not the same as public services. Previously, household services were those that were indicated in the OKUN classifier. Now OKUN has been canceled, so the type of activity “household services” for UTII 2019 with a decoding must be sought in the Order of the Government of the Russian Federation of November 24, 2016 N 2496-r.
2. Retail trade, as a type of economic activity for UTII, does not allow the sale of certain excisable goods (for example, motor oils), home-made products, food and beverages in catering facilities, etc.
3. The provision of services for the repair, maintenance and washing of vehicles does not include services for warranty repair and maintenance, as well as refueling and storage.
4. Motor vehicles for the carriage of passengers and goods include only buses of any type, cars and trucks.

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Where are the activity codes for UTII indicated

We have already noted that the type of activity in accordance with the codes from the table above is indicated in the application when switching to UTII. Moreover, various forms of applications for individual entrepreneurs and legal entities have been developed:

• UTII-1 for registration of the organization;
• UTII-2 for registration of an individual entrepreneur.

Forms and samples of completed applications for the transition to a special regime are published in the article "".

In addition, these codes are indicated in the imputed tax (in section 2). But on the title page of the declaration, you must enter the code of economic activity, which corresponds to the OKVED classifier.

For example, if an individual entrepreneur on UTII is engaged in the repair of household appliances, then on the title page of the declaration he enters code 95.21, and in section 2 - code 01, i.e. "household services".

Despite the relative simplicity of economic and tax accounting for individual entrepreneurs, any of them must have a certain amount of economic and legal knowledge. Without this, he simply will not be able to legalize himself in the business world, having issued the status of an individual entrepreneur. For example, any businessman, even a small and medium-sized one, should know what a type of business activity code is and what it is used for.

Attention! "Classifier of codes for types of entrepreneurial activity" - a document whose data is used when registering an individual entrepreneur, as well as compiling tax and other reports. If you have already chosen a system with an imputed income tax (UTII), then all the information provided is 100% relevant to you.

Meaning of business activity codes

Disclosure of this topic is impossible without specific data. That is why we bring to your attention a summary table, which presents the information necessary for both a novice businessman and an already existing individual entrepreneur.

Using this information base, you can determine which type of business code is relevant for your work. The choice of taxation system and the amount of rates that will have to be paid directly depend on this.

Important! This table in terms of textual content is as close as possible to the original, that is, to Appendix No. 4 of Order N MMV-7-3 / [email protected] Ministry of Finance of the Federal Tax Service dated 04.07.2014. This regulatory act regulates the relevance of submitting the “UTII Tax Return” to the tax service and the procedure for filling it out in 2017 (1st quarter). However, we cannot bring it “word for word” within the framework of this material in order to avoid sanctions from search engines.

More information in the questions and answers

What does implied income mean?

The legislator under this concept means the conditional income of an individual entrepreneur who has chosen a taxation system with the payment of UTII (single tax). Its rate is determined from on the basis of the base yield, which is established by the Tax Code of the Russian Federation, as well as the value of the physical indicator characterizing a particular type of activity.

Where is the UTII PD type codes used by an individual entrepreneur?

• When filling out applications in the form of UTII.
• When filling out applications in the form of UTII4
• When filling out a tax return during the reporting period.

What are the rounding rules for the value of a physical indicator?

The legislator prescribes (clause 2.1 of the Procedure for filling out the RD for UTII in accordance with the order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3 / [email protected]) values ​​less than 0.5 are ignored, and more than 0.5 are rounded up to 1 (one).

Dear readers! The information provided is basic, in order to obtain more specific data regarding the calculation and methods of paying tax, as well as filling out a tax return (UTII), you need, among other things, to refer to the legislation of the region in which you are registered as an individual entrepreneur.
https://youtu.be/tJB3OgIq9FE

The single tax on imputed income or UTII is one of the special tax regimes. When calculating this tax, it is not the income actually received by the taxpayer that is taken into account, but the potentially possible (imputed by officials) from certain types of activities that fall under the UTII.

It should be noted that in accordance with the Tax Code of the Russian Federation, potential income is assessed in physical terms, and not in money. A physical indicator of UTII is, for example, the number of employees or the area of ​​\u200b\u200bthe trading floor.

In our article, we will consider the types of UTII activities in 2018, who cannot apply this tax regime, the tax calculation formula, and also how to register and deregister as a payer of the Unified Imputed Income Tax in 2018.

From what taxes does the use of UTII exempt?

The single tax on imputed income replaces a number of other taxes. In particular, entrepreneurs who work on UTII are exempt from paying the following taxes:

• income tax (for organizations);
• personal income tax (for individual entrepreneurs);
• property tax (except for objects for which the tax base is determined by their cadastral value).

Codes for the type of business activity UTII 2018

The types of activities that fall under UTII in 2018 are as follows:

In order to understand the concepts: “kiosk”, “shop”, “tent”, as well as “stationary” and “non-stationary trading network”, you should familiarize yourself with article 346.27 of the Tax Code of the Russian Federation.

How to switch to UTII?

Not entitled to apply UTII:

1. Organizations and individual entrepreneurs who are engaged in leasing autogas and gas stations.
2. Organizations and individual entrepreneurs with an average number of employees (for the previous calendar year) of more than 100 people.
3.

Types of activity OKVED for UTII

Organizations and individual entrepreneurs that carry out their activities under an agreement on trust management of property or under a simple partnership agreement.
4. Institutions in the field of health, social security, education, and catering.
5. Organizations in which the share of participation of other legal entities is more than 25% (there are some exceptions here).
6. Organizations belonging to the category of "largest taxpayers".

You can switch to UTII in 2018 on a voluntary basis. To do this, apply:

• in the form of UTII-1 - for organizations;
• in the form of UTII-2 - for individual entrepreneurs.

An application for the transition to the Single Imputed Income Tax must be submitted within five working days from the date of commencement of entrepreneurial activity. If this deadline is violated, then the fine will be 10,000 rubles.

The document must be submitted to the tax office:

• at the place of residence - for individual entrepreneurs;

Within five days from the date of filing the application at the tax office, the entrepreneur will be given a notice of registration as a UTII payer.

Please note that the transition from UTII to other taxation regimes is possible only from the next calendar year. At the same time, the Tax Code of the Russian Federation states that it is possible to switch to the Simplified Taxation System from the beginning of the month in which activities on UTII were terminated.

Formula for calculating UTII

UTII \u003d Basic yield x Physical indicator x K1 x K2 × 15%.

The basic profitability per unit of a physical indicator is set by the state. It depends on the type of business activity.
The physical indicator for each type of activity is separate. This may be the number of square meters of the premises, or the number of employees.

K1 - the deflator coefficient is set for the calendar year by the Ministry of Economic Development of the Russian Federation. For 2018, the coefficient is 1.868.

K2 - correction factor. It is established by the authorities of municipalities (in order to reduce the size of the UTII tax), for certain types of activities. The value of the coefficient can be found on the website of the Federal Tax Service.

It should be borne in mind that starting from October 1, 2015, local authorities have the right to change the value of the tax rate for UTII. Thus, the tax rate can vary from 7.5 to 15 percent. It depends on the type of business activity.

Deregistration of UTII

As in the case of the transition to UTII, the removal from this tax regime occurs by submitting an application:

• in the form of UTII-3 - for organizations;
• in the form of UTII-4 - for individual entrepreneurs.

The application must be submitted:

• at the place of residence - for individual entrepreneurs;
• by location - for organizations.

An application must be submitted within five days from the date of termination of activity.

An example of calculating UTII in 2018

Initial data:

• hairdressing salon;
• basic profitability of 7,500 rubles per employee;

the average number of employees (physical indicator) - in January 2018 - 8 people, in February 2018 - 8.5 people, in March 2018 - 9.5 people.

K1 in 2018 - 1,868. K2 in this region is 0.8.

The amount of contributions paid for employees in the 1st quarter of 2018 is 80,000 rubles.

The amount of fixed contributions paid by the individual entrepreneur for himself in the 1st quarter of 2018, 7,000 rubles.

Calculate UTII for the 1st quarter of 2018:

UTII \u003d (8 + 8.5 + 9.5) x 7500 x 1.868 x 0.8 x 15% \u003d 43,711 rubles.

It is allowed to reduce the calculated UTII by paid insurance premiums for employees and by paid fixed insurance premiums for individual entrepreneurs. Moreover, it is allowed to reduce UTII by fixed contributions paid by individual entrepreneurs with employees only from 01/01/2017. At the same time, the UTII amount cannot be reduced by more than 50%.

Let's calculate the maximum possible reduction in UTII in our case:

43,711 / 2 = 21,855 rubles.

Despite the fact that the total amount of insurance premiums paid amounted to 87,000 rubles, UTII can only be reduced by 50% of the calculated tax.

Thus, the hairdresser must pay UTII for the 1st quarter of 2018 in the amount of 21,855 rubles.

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Article comments

OKVED codes and tax regimes with decoding for individual entrepreneurs and LLCs for 2016-2018

Hello, Natalia!

UTII can be applied, inter alia, to activities for the provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs with on the right of ownership or other right (of use, possession and (or) disposal)no more than 20 vehicles for the provision of such services.

Codes 49.41, 49.32, 49.42 can be attributed to this activity, while it is necessary to comply with the requirements of the Tax Code of the Russian Federation regarding the number of vehicles and their purpose.

For the purposes of applying subparagraph 5 of paragraph 2 of Article 346.26 of the Code, vehicles are understood to mean motor vehicles intended for the carriage of passengers and goods by road (buses of any type, cars and trucks).

In a motor vehicle intended for the carriage of passengers, the number of seats for the purposes of Chapter 26.3 of the Code is determined as the number of seats (excluding the driver's seat and the conductor's seat) based on the technical passport of the vehicle manufacturer.

At the same time, we note that in accordance with paragraph 1 of Article 11 of the Code, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Code are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the Code .

Thus, in order to apply UTII in relation to business activities in the provision of motor transport services for the transportation of passengers and goods, an individual entrepreneur provides these services under a transportation contract in its civil law sense, that is, in accordance with the norms of Chapter 40 "Transportation" of the Civil Code of the Russian Federation Federation (hereinafter - the Civil Code of the Russian Federation), while activities in the field of transfer to gratuitous use are carried out on the basis of the provisions of Chapter 36 "Gratuitous Use" of the Civil Code of the Russian Federation.

For the purpose of applying UTII in relation to business activities in the provision of motor transport services for the transportation of passengers and goods, vehicles that are owned, used, possessed and (or) disposed of are taken into account, regardless of their operational condition. At the same time, vehicles transferred for free use, as well as those transferred for rent, are not included in the total number of vehicles.

If the number of vehicles of the taxpayer in the provision of motor transport services for the transportation of passengers and (or) goods exceeds 20 vehicles, then UTII cannot be applied to such business activities. In this case, other taxation regimes should be applied.

Code 96.09 refers to household services for the purpose of applying UTII.

Given the above, UTII can be applied to all types of activities you specified, subject to the requirements established by law.