Transition from the okp classifier to the okpd2 classifier. All-Russian classifiers assigned to the Ministry of Economic Development of Russia Types of exempt products

About the All-Russian classifier of products by type economic activity, which was put into effect on 01/01/2017 by Order of Rosstandart dated 01/31/2014 No. 14-st, we told in. We noted that this classifier has replaced the All-Russian Product Classifier (OKP) (approved by Gosstandart Decree No. 301 of December 30, 1993). We will talk about the correspondence between OKP and OKPD 2 codes in this material.

How to establish compliance with OKP and OKPD 2

For direct and reverse translation of codes from two classifiers and establishing compliance with OKPD and OKPD 2, the Ministry of Economic Development of Russia has developed special transition keys. These keys are posted on the official website of the Ministry of Economic Development in a special section. Thus, you can check the compliance of OKPD and OKPD 2 online at the specified link.

Here is information on the compliance of OKPD and OKPD2 codes for some types of goods:

OKPD and OKPD 2: correspondence tables

Let's show the correspondence for OKPD and OKPD 2 codes by presenting direct and reverse transition keys for both classifiers.

The table of correspondence between OKPD and OKPD2 codes in Excel format can be downloaded.

You can download the reverse table of correspondence between OKPD2 and OKP.

OKUN is now in OKPD2

We remind you that the objects of classification in OKPD2 are not only products, but also works and services.

The classification of services was carried out earlier on the basis of the All-Russian classifier of services to the population (OKUN) (

When the VAT rate of 10 percent applies. On the OKP and OKPD2 compliance codes for the purposes of paragraph 2 of Article 164 of the Tax Code Russian Federation.

Question: Government Decree No. 1377 dated 12/17/2016 amended the list of goods subject to 10% VAT. IP on DOS sells powdered sugar. In the previous list of goods, powdered sugar was named with the codes 911106 and 911107, but there is no such name in the new list. At what VAT rate in 2017 to tax powdered sugar: 10% or 18%?

Answer: Federal Tax Service in a letter dated August 17, 2017 No. SA-4-3 / [email protected] stated the following point of view on the right to apply the 10% rate: if the goods were produced in 2016 and the old OKP codes are indicated in the certificates (declarations) of conformity, then you need to use transitional keys from OKP to OKPD2. Official translation keys can be found on the website of the Ministry of Economic Development.

So, powdered sugar corresponds to the code 91 1123 in the OKP and 10.81.12 - in the OPCD2

Refined powder corresponds to code 91 1106 and 911107 in the OKP. In the new classifier, it is included in 10.81 - "Sugar".

Therefore, you can still apply the 10% VAT rate for the sale of both powdered sugar and refined powder.

Rationale

When does the 10 percent VAT rate apply?

Types of exempt products

The VAT rate of 10 percent applies:

when implemented on domestic market food products, specified in the list , approved ;

when selling on the domestic market children's goods specified in the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908;

when importing food products specified in the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908;

when importing children's goods specified in the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908;

when importing into Russia and selling on the domestic market periodicals and books related to education, science and culture (with the exception of publications of an advertising or erotic nature) specified in the list approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41;

for domestic air transportation of passengers and baggage (except for transportation from Crimea and Sevastopol to other regions of Russia or to Crimea and Sevastopol from other regions of Russia);

when imported into Russia and when sold on the domestic market of medical products specified in the approved list;

This is stated in paragraphs and articles 164 of the Tax Code of the Russian Federation.

From January 1, 2017, when identifying goods, instead of the OKP classifier, you must be guided by the OKPD2 classifier.

In connection with the transition to a new classifier, the Government of the Russian Federation has made changes to the lists of goods that are subject to VAT at a rate of 10 percent. The exception is the list approved by Decree of the Government of the Russian Federation of September 15, 2008 No. 688. It still contains the old codes. To determine which medical products can be subject to the 10% tax rate, the Russian Federal Tax Service recommends using transitional keys between OKP and OKPD2. They are posted on the official website of the Ministry of Economic Development of Russia (letter of the Ministry of Finance of Russia dated January 23, 2017 No. 03-07-07 / 2833).

When selling goods according to the lists approved by the Decrees of the Government of the Russian Federation of the Government of the Russian Federation of December 31, 2004 No. 908 and September 15, 2008 No. 688, some features must be taken into account. The VAT rate of 10 percent can be applied:

when selling domestic goods on the domestic market - if the OKPD2 code specified in technical documentation for goods, corresponds to the OKPD2 code specified in the list;

when implementing medicines(including veterinary purposes) - if they are registered in the prescribed manner and they have valid registration certificates (letter of the Ministry of Finance of Russia dated February 4, 2015 No. 03-07-07 / 4363).

On OKP and OKPD2 compliance codes for the purposes of paragraph 2 of Article 164 of the Tax Code of the Russian Federation

The Federal Tax Service in connection with the changes introduced by the Order of Rosstandart dated January 31, 2014 N 14-st "On the adoption and implementation of the All-Russian classifier of types of economic activity (OKVED2) OK 029-2014 (NACE Rev. 2) and the All-Russian classifier of products by type economic activity (OKPD2) OK 034-2014 (KPES 2008)", for the purposes of applying paragraph 2 of Article 164 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) reports the following.

From the Decree of the Government of the Russian Federation of November 10, 2003 No. 677 "On the All-Russian classifiers of technical, economic and social information in the socio-economic field":

The development of all-Russian classifiers is provided federal authorities executive power and is carried out in agreement with the Ministry of Industry and Trade of the Russian Federation, the Federal Agency for Technical Regulation and Metrology, the Federal State Statistics Service and the Ministry of Economic Development of the Russian Federation.

The use of all-Russian classifiers is mandatory when creating state information systems and information resources, as well as during interdepartmental exchange of information and in other cases established by the legislation of the Russian Federation. All-Russian classifiers are used in legal acts in the socio-economic field for the unambiguous identification of objects of legal relations.

The determination by the all-Russian classifier of the code of the object of classification related to the activities of an economic entity is carried out by the economic entity independently by referring this object to the corresponding code and name of the position of the all-Russian classifier, except for cases established by the legislation of the Russian Federation.

All-Russian classifier of economic activities, products and services OK 004-93 (OKDP)

All-Russian Classifier of Economic Activities, Products and Services OK 004-93 (OKDP)" style=" display: none;">

developed taking into account the recommendations of the UN Statistical Commission. The construction of the OKDP is based on the International Standard Industrial Classification (ISIC) - International Standard Industrial Classification of all Economic Activities (ISIC) and the international Central Products Classification (CPC). Part II and Part III are currently used for the classification of products and services. Parts I and IV were canceled by the order of Rosstandart dated November 6, 2001 No. 454 "On the adoption and entry into force of OKVED".

All-Russian classifier of economic regions OK 024 - 95 (OKER)

All-Russian classifier of economic regions OK 024 - 95 (OKER)" style=" display: none;">

is a systematized list of regional economic groupings of objects of the administrative-territorial division of Russia. The objects of classification in OKER are different kinds economic regions. At the same time, an economic region is understood as a set of objects of the administrative-territorial division of the country, which have a number of common natural and economic features.

All-Russian classifier of economic activities OK 029-2001 (KDES Rev.1) (OKVED)

All-Russian classifier of economic activities OK 029-2001 (KDES Rev.1) (OKVED)" style=" display: none;">

built on the basis of harmonization with the official version in Russian of the Statistical classification of economic activities in the European Community (NACE Rev. 1) by saving in OKVED from NACE Rev. 1 . 1 codes (up to four characters inclusive) and names of the corresponding positions without changing the scope of concepts. Features that reflect the needs of the Russian economy in terms of detailing types of activities are taken into account in OKVED groupings with five- and six-digit codes.

OKVED is used to classify and code the types of economic activity declared by economic entities during registration, determine the main and other types of economic activity actually carried out by economic entities, develop regulatory legal acts relating to state regulation certain types economic activity, implementation of state statistical observation by type of activity for the development of economic processes, preparation of statistical information for comparisons on international level, encoding information on types of economic activity in information systems and resources, the unified state register of enterprises and organizations, other information registers, as well as to meet the needs of authorities state power and management in information about the types of economic activity in solving analytical problems.

All-Russian classifier of types of economic activity OK 029-2007 (NACE Red 1.1) (OKVED)

All-Russian Classification of Economic Activities OK 029-2007 (KDES Red 1.1) (OKVED)" style=" display: none;">

built on the basis of harmonization with the official Russian version of the Statistical classification of economic activities in the European Community (NACE Rev. 1.1) by retaining in OKVED from NACE Rev. 1.1 . 1.1 codes (up to four characters inclusive) and names of the corresponding positions without changing the scope of concepts. Features that reflect the needs of the Russian economy in terms of detailing types of activities are taken into account in OKVED groupings with five- and six-digit codes.

The objects of classification in OKVED are types of economic activity.

It is used to carry out state statistical monitoring of the development of economic processes by type of activity, and to prepare statistical information for comparison at the international level.

All-Russian classifier of products by types of economic detail OK 034-2007 (KPES 2002) (OKPD)

All-Russian classifier of products by types of economic detail OK 034-2007 (KPES 2002) (OKPD)" style=" display: none;">

built on the basis of harmonization with the Statistical Classification of Products by Activity in the European Economic Community, 2002 version (CPA 2002) by keeping codes in OKPD from CPA 2002 (up to six characters inclusive) and the volumes of the concepts of the corresponding positions. Features that reflect the needs of the Russian economy in terms of detailing products are taken into account in the OKPD groupings with 7-9-digit codes.

The objects of classification in OKPD are products (services, works).

OKPD can be used to classify and code products (services, works) for the purposes of state statistics, as well as to prepare statistical information for comparisons at the international level.

All-Russian classifier of types of economic activity OK 029-2014 (NACE Rev. 2) (OKVED 2)

All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev.2) (OKVED 2)" style=" display: none;">

built on the basis of harmonization with the official Russian version of the Statistical classification of economic activities in the European Community (version 2) - Statistical classification of economic activities in the European Community (NACE Rev.2) by saving in OKVED 2 (from NACE Rev.2 ) codes (up to four characters inclusive) and names of the corresponding groupings without changing the scope of concepts. Features that reflect the needs of the Russian economy in terms of detailing types of economic activity are taken into account in OKVED 2 groupings at the level of groupings with five- and six-digit codes. The objects of classification in OKVED are types of economic activity.

OKVED 2 is used to classify and code the types of economic activity declared by economic entities during registration, to determine the main and additional species economic activities carried out by business entities, the development of regulatory legal acts relating to state regulation of certain types of economic activities, the implementation of state statistical monitoring by types of activities for entities national economy and social sphere, preparing statistical information for comparisons at the international level, coding information on types of economic activity in information systems and resources, meeting the needs of state authorities and management in information on types of economic activity when solving analytical problems.

All-Russian classifier of products by type of economic activity 034-2014 (KPES 2008) (OKPD 2)

All-Russian classifier of products by type of economic activity 034-2014 (KPES 2008) (OKPD 2) "style=" display: none;">

built on the basis of harmonization with the Statistical Classification of Products by Activity in the European Economic Community, 2008 version (CPA 2008) by maintaining the codes in OKPD 2 from CPA 2008 without change ( up to six characters inclusive) and the scope of the concepts of the corresponding positions. However, there are cases for which national characteristics are reflected by changing the CPA 2008 groupings with 2 to 6 digit codes. Features reflecting the needs of the Russian economy in terms of detailing products are taken into account in the OKPD 2 groupings with 7 9-digit codes.

The objects of classification in OKPD 2 are products (services, works). OKPD 2 is designed to provide information support for the classification and coding of products (services, works) for the purposes of state statistics, the development of regulatory legal acts relating to state regulation of certain types of economic activity, the implementation of a set of accounting functions within the framework of work on state statistics related to meeting the needs of authorities state power and management in information about products by type of economic activity in solving analytical problems, providing a system of state contracting and wholesale trade in the domestic market, preparing statistical information for comparisons at the international level, placing orders for the supply of goods, performing work (rendering services) for state and municipal needs, taxation, ensuring the classification of fixed assets used in the All-Russian Classifier of Fixed Assets, standardization and mandatory confirmation of compliance products, classification and coding of services provided to the population by economic entities.

Preparations for the transition to the new designations of the All-Russian Classifiers (OKPD2), which are introduced from January 1, 2017, are nearing completion. We asked the specialist of the center "Rostest Ural" Maria about the main changes and key points of the new Classifiers.

So, the transition from the OKP classifier to the OKPD2 classifier - how will this happen and who will it affect?

Until recently, the All-Russian classifier of products was used to systematize products. However, as many people know, OKP codes will soon cease to be valid, because, by conducting permanent job for the improvement and updating of classifiers, Rosstandart drew attention to the fact that this system far from ideal: poorly detailed and morally outdated - it does not correlate well with similar classifiers that exist in the West. Thus, now for the classification of goods it will be decided to use the six-digit code designation of the All-Russian Classifier of Products by Type of Economic Activity (OKPD2).

Who will be affected by these innovations?

The use of these new Russian classifiers from 01/01/2017 will be mandatory for all participants in economic and economic relations in the territory of the Russian Federation.

How will this affect already issued documents using "old" codes? For example, TU (technical conditions).

According to the information letter of Rosstandart, when registering technical specifications from January 1, 2017, the six-digit code designation of the All-Russian Classifier of Products of Types of Economic Activities (OKPD2) OK 034-2014 (KPES 2008) will be used.

However, it is envisaged that the designations of TU approved before 01/01/2017 will be retained until they are canceled or adopted. new edition THAT.

Upon revision (approval of a new edition) specifications after the introduction of OKPD2, the use of the previous code designations of TS in brackets under the updated values ​​of TS is allowed.

You can choose a new code yourself or by contacting your personal Rostest Ural manager.

Especially for the convenience of our customers, we have developed transitional keys for easy selection of a new OKPD2 code. You can download them from the link.

Do you have any questions? Ask them to a specialist!

77 city Moscow

Publication date: 08/25/2017

On the OKP and OKPD2 compliance codes for the purposes of clause 2 of Art. 164 Tax Code of the Russian Federation

Letter date: 25.08.2017
Number: SA-4-3/ [email protected]
Type of tax (subject): VAT
Articles of the Tax Code:

Question: On the application of transition keys between OKP and OKPD2, developed by the Ministry of Economic Development of Russia, when selling goods subject to VAT at a tax rate of 10 percent during the transition period, taking into account changes in the All-Russian Product Classifier

Answer:

The Federal Tax Service in connection with the changes introduced by the Order of Rosstandart dated January 31, 2014 No. 14-st “On the adoption and implementation of the All-Russian classifier of types of economic activity (OKVED2) OK 029-2014 (NACE Rev. 2) and the All-Russian classifier of products by type economic activities (OKPD2) OK 034-2014 (KPES 2008)”, for the purposes of applying paragraph 2 of Article 164 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), reports the following.

Paragraph 2 of Article 164 of the Code establishes a list of types of products subject to the tax rate of value added tax (hereinafter referred to as VAT) in the amount of 10 percent. At the same time, the codes for the types of products listed in the above paragraph of Article 164 of the Code were determined by the Government of the Russian Federation in accordance with the All-Russian Classifier of Products (OKP) until January 1, 2017, and from January 1, 2017 - in accordance with the All-Russian Classifier of Products by Type of Economic Activity (OKPD2).

Corresponding changes in terms of product codes were made to the Decree of the Government of the Russian Federation No. 908 dated December 31, 2004 in relation to food products and goods for children and No. 41 dated January 23, 2003 in relation to periodicals and book production. Thus, from January 1, 2017, a VAT tax rate of 10 percent is applied if the code of the products sold, specified in subparagraphs 1-3 of paragraph 2 of Article 164 of the Code, corresponds to the OKPD2 code given in the relevant Lists.

In this regard, there are numerous appeals from taxpayers regarding the procedure for applying tax rate 10 percent VAT:

• when selling products manufactured (purchased) in 2016, for which there are valid certificates (declarations) of conformity confirming the OKP code, which was included in the list valid until January 1, 2017;
• when selling medical devices and medicines that have been assigned a code according to OKPD2, due to the fact that no changes have been made to the current List approved by Decree of the Government of the Russian Federation of September 15, 2008 No. 688 in terms of product codes.

In such cases, it becomes necessary to establish the conformity of product codes according to OKPD2 and OKP, including when carrying out tax control measures.

By letter No. 9411-NP/D18i dated April 10, 2017, the Ministry of Economic Development of Russia announced that direct and reverse keys between OKP and OKPD2 were developed and posted on the official website of the Ministry in order to ensure the transition to new editions of the All-Russian classifiers from January 1, 2017.

Based on the foregoing, in order to identify products according to OKPD2, it is necessary to be guided by the indicated transition keys between OKP and OKPD2. This position has been agreed with the Russian Ministry of Finance.

Bring this letter to lower tax authorities and taxpayers.

Acting State Councilor

Russian Federation 2nd class

S.A. Arakelov

Report non-compliance with this recommendation by the tax authority

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of non-compliance by the tax authorities with the explanations of the Federal Tax Service of Russia is not:

• conversion in the sense given to it federal law of the Russian Federation dated May 2, 2006 No. 59-FZ “On the procedure for considering applications from citizens of the Russian Federation”;
• complaint about action (inaction) officials tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the Federal tax service in order to improve the quality of tax administration and work with taxpayers.