OKVED and accounting services: we bring together debits and credits legally

OKVED codes for accounting services

At the time of state registration, a legal entity or individual entrepreneur must decide what main types of economic activity they plan to engage in and set the corresponding codes according to the All-Russian Classifier of Types of Economic Activities (OKVED). What code is used to solve the problem associated with coding the selected types of economic activity?

What you need to know and how to accurately select OKVED codes

When studying and entering OKVED digital codes into the registration application, many novice entrepreneurs unknowingly make a number of mistakes. In order to help avoid them, we’ll talk in detail about what to rely on and in what order to act when choosing codes from the all-Russian classifier.

1. Not all codes are equivalent when entered into the constituent documents of an enterprise or individual entrepreneur. The first code chosen is considered the main one, since it must correspond to the type of activity that is prioritized at the enterprise. All other codes play an additional role and are of a secondary nature. Every organization must have at least one code from OKVED; without it, registration with the state is simply impossible;
2. All actually and formally possible types of economic activity carried out on the territory of Russia have their own special digital designation, which is included in OKVED. In turn, OKVED consists of sections and subsections, groups and subgroups. When choosing digital ciphers, you should go from large to small. That is, you need to start by defining the scope of activity, and gradually, through sections and groups, reach any specific type of activity. At the same time, you need to try to select codes so that they correspond as much as possible and reflect the essence of the actual work performed and services provided;
3. The digital code from OKVED allowed for registration must consist of at least 3 characters. 3 numbers imply a subclass of the section and, as a rule, they are chosen by those entrepreneurs who do not want to limit their actions within this section in any way. However, it is still preferable to specify four-digit ciphers that are narrower in terms of practical application;
4. If suddenly a newly created organization plans to engage in those works or services that, under Russian law, are subject to mandatory licensing or require special permission, it is best not to act at random, but to consult with specialists. They will help you more accurately designate the name of a particular type of activity and select the correct digital code, which will protect you from all sorts of troubles in the future.

Attention! If problems arise in selecting OKVED codes, it is enough to study Appendix “A” to the classifier. It is an excellent assistant and contains quite detailed explanations for all types of activities.

OKVED codes for accounting services

Providing accounting services and tax accounting in 2020 as a type of activity according to OKVED 2 with decoding and taking into account the changes that entered into force on July 11, 2016, which will allow you to accurately select them.

The type of activity accounting services is not a licensed type of activity.

The right to apply reduced rates of insurance premiums (Clause 5, Clause 1, Article 427 of the Tax Code of the Russian Federation), contributions for injuries (Article 1 of the Federal Law of December 22, 2005 No. 179-FZ), and the need to take certain forms of statistical reporting, etc.

The activities of an accountant are not limited by laws and standards, so we have selected for you everything you need for this type of activity and its scope, taking into account the experience and existing practice of providing accounting services.

Additional codes

69.20.3 — Activities in the field of tax consulting

This grouping includes:

• tax consulting;
• representing clients before tax authorities, including preparation of tax documentation.

70 - Activities of head offices; management consulting

This grouping includes:

• providing consulting services or providing operational assistance on management issues such as strategic and operational planning, financial planning and budgeting, marketing objectives and policies, human resource practices and planning, production planning and production control;
• activities related to the supervision and management of other divisions of the company, i.e. activities of head offices.

70.22 — Consulting on business and management issues

This grouping includes:

• provision of consulting services;
• issuing recommendations and providing operational assistance to companies and other organizations in the field of management, such as corporate strategic and operational planning, restructuring of production processes, management optimization, cost reduction and other financial issues, marketing goals and policies, HR practices and planning, compensation and pension strategies, planning and production management.

Providing these services to companies or other organizations may include consulting, making recommendations or providing assistance in the following areas:

• development of accounting procedures and methods, cost accounting programs, budgeting;
• consulting and providing assistance to companies and other organizations in the field of planning, organization, efficiency and control of management information, etc.

74.90 - Other professional, scientific and technical activities, not included in other groups

This grouping includes:

• various types of activities to provide commercial services;
• audit of accounts and assessment of freight rates;
• activities that require high professional knowledge and experience, but do not include everyday business functions, which are usually fleeting.

Consulting services, OKVED: choice of designation and other features

Business lawyer > Accounting > Accounting and reporting > Consulting services, OKVED: choice of designation and other features

Consulting services are provided to managers at various levels. This is necessary to manage activities in certain areas: expert, accounting, legal, economic, financial. Services are provided by external consultants when a particular problem arises.

Choosing digital symbols

There may be several reasons for using such services:

1. The need for an “arbiter” when disagreements arise on fundamental issues.
2. A large but urgent project needs to be completed.
3. Management lacks experience, knowledge or skills.
4. New ideas are required.

Consulting services are needed when it is necessary to establish communication between different structural divisions. For example, branches and main offices. When consulting firms are organized, managers try to choose a specific specialization.

Consulting

After studying all the features of the enterprise’s functioning, the specialist provides assistance related to:

• production control
• strategic, operational planning
• providing accounting
• organizing personnel work
• management issues
• internal corporate communication

Designations are chosen depending on what kind of activity a particular entrepreneur is engaged in. They usually come after the number 72:

• 72.20 – questions on software development and consulting in this area
• 72.4 – creation of information resources
• 72.6 – other activities related to the use of information technology

But there are also a number of cuts that go even earlier, they relate to the financial sector:

• 66.19 – auxiliary activities in the field of finance, with the exception of insurance, issues related to pensions
• 66.20 – services related to accounting
• 69.10 – designation of the area of ​​law
• 70.22 – consulting in relation to commercial activities, management

A little about legal regulation

Regulatory Authorities and Regulations

https://youtu.be/IDCDQZFViIA

To regulate this area, it is customary to rely on the general norms of the Civil Code, APC and Code of Civil Procedure of the Russian Federation. There are also separate Federal Laws that can be used as a basis.

The most important feature of services that are provided for a fee is the obligation of the contractor to personally cooperate with the customer, if there are no other instructions. Customers undertake to reimburse actual costs incurred if they terminate the contract unilaterally. The performers, in turn, compensate for the losses incurred.

The agreement itself is drawn up orally or in writing. But the fact of provision of services is always confirmed in documentary form.

When using one-time consultations, oral form of contracts becomes acceptable. True, in such a situation there should be an act confirming the fact that the services were provided. This document indicates exactly what issues and problems were resolved during the implementation of the activity. It is for this reason that the written form is considered appropriate.

Consulting services: other features

In most situations, consulting is resorted to to obtain an opinion and recommendations, to represent the interests of the customer in court when the need arises.

Lawyer consulting

Consulting services have the main feature for customers - the ability to receive accurate answers to their questions.

There are several schemes under which such services are provided:

1. Subscription type service, with a certain range of issues.
2. Group consultations.
3. One-time events.

Commercial activity is considered to be a situation where consultations are ongoing and the contractor works only with large organizations.

The activity itself, like the contract, is carried out verbally or in writing. If the latter option is chosen, then it is necessary to prepare a large number of well-founded arguments. In addition, services may involve the performance of certain actions.

It is certain actions that are most often preferred when the interests of customers are protected in relationships with third parties. This is a particularly relevant option for services in the legal field. And for tax-related activities.

It is possible to organize activities in such a way that several types of counseling are combined. For example, the use of oral forms when the appeal is primary.

Then the customer can contact the same contractor again to provide a written expert opinion. Especially if you need to defend your interests when communicating with tax organizations.

Then you can ask for help again if difficulties arise at the next stages.

The participation of a lawyer will be required if the consideration of the case requires the organization of a court hearing. Auditors can then be brought in as experts.

Representatives of the interests of the enterprise can be full-time employees or lawyers hired specifically for this purpose.

If the applicant is only an individual, then his interests can be protected by any specialist providing services in the relevant field.

Consulting agencies can create information products that help customers solve certain problems. For example, develop books or techniques using electronic media.

Select it and press Ctrl+Enter to let us know.

Source: https://PravoDeneg.net/buhuchet/uchet/konsaltingovye-uslugi-okved.html

Main code:

• OKVED code 74.12
  - Accounting and auditing activities This group includes: - recording the commercial transactions of companies and other enterprises - preparing financial accounts, checking these accounts and confirming their accuracy - preparing income tax returns for individuals or businesses - activities of consultants and representation, other than legal representation, on behalf of clients before tax authorities. This group does not include: - activities related to processing and tabulating data, including for accounting purposes, see OKVED code 72.30 - consulting on management issues (design of accounting systems , production cost accounting programs, procedures for monitoring budget execution, etc.), see OKVED Code 74.14 - collection of payments on invoices, see OKVED Code 74.84

Additional codes:

• OKVED code 74.84
  - Provision of other services This group includes: - collection of payments on bills, assessment of solvency in connection with the financial condition or commercial practice of an individual or firm - provision of intermediary services in organizing the purchase and sale of small or medium-sized commercial enterprises, including professional practice - valuation activities not related to real estate or insurance - modeling of textiles, clothing, shoes, jewelry, furniture, other home decoration, as well as other fashion products and personal and household goods - activities related to premium brands (coupons ), giving the right to a discount or free purchase of goods - the activities of graphic designers - the activities of organizers of exhibitions, fairs and congresses - the activities of exhibition stand designers This group also includes: - the activities of agents and agencies carried out on behalf of individuals and usually associated with the conclusion of contracts (agreements) for participation in films, theatrical productions and other entertainment or sporting events - activities of agents and agencies related to copyrights, patents, licenses This group does not include: - activities related to credit cards, see OKVED code 65 - design production premises, including the placement of machinery and equipment, see OKVED Code 74.20.12 - placement of advertising and other advertising means, see OKVED Code 74.40
• OKVED code 74.14
  - Consulting on commercial activities and management This group includes: - consulting on financial management of an enterprise, except for consulting on taxation issues, design of accounting systems, production cost accounting programs, procedures for monitoring budget execution - consulting on marketing management - consulting on human resource management - consulting on planning, organization, ensuring efficiency and control, estimating the value of civil rights objects - consulting on management in the field of agriculture, for example, consulting farmers with agronomists and economists, etc. — provision of public relations services — management of projects, except construction ones: coordination and supervision of the expenditure of resources, preparation of work schedules, coordination of the work of subcontractors, quality control of work performed, etc. - provision of services for the consideration of labor disputes and reconciliation: assistance in the pre-trial resolution of labor disputes or mediation for the purpose of reconciliation to resolve disputes between employees and managers, between legal entities or between individuals - provision of other services related to the management of an enterprise This group does not include : — project management in the field of construction, see OKVED code 74.20.1
• OKVED code 74.11
  - Activities in the field of law This group includes: - representing the interests of one party against the other party in courts or other judicial bodies. This activity is carried out or controlled by persons who are members of the bar: consulting and representation in civil cases, consulting and representation in criminal cases, consulting and representation in court in connection with labor disputes - activities for state registration of rights to real estate and transactions with it - providing recommendations and consultations on general issues, preparing legal documents: certificates of registration of companies, charters of organizations and similar documents related to the creation of companies, patents and copyright agreements, preparation of legal acts, wills, powers of attorney, etc. This group includes the activities of lawyers, notaries, persons appointed by the court to take testimony, and arbitrators. This group does not include: - provision of services for the consideration of labor disputes and reconciliation, see OKVED Code 74.14 - activities of courts, see OKVED Code 75.23
• OKVED code 74.83
  - Provision of secretarial, editorial and translation services This group includes: - activities related to answering telephones, activities in the field of shorthand and sending postal items: printing and reading prepared text, other secretarial activities (transcribing sound recordings from magnetic tapes or disks, copying, photocopying and similar copy-making activities, addressing envelopes, putting envelopes into envelopes, sealing and mailing correspondence, compiling lists of addressees, etc., including sending advertising materials) - translation and interpretation, including the provision of services for written translation performed by updating an automatic translation This group does not include: - provision of automatic translation services, see OKVED Code 72.30 - activities related to databases, see OKVED Code 72.40 - activities in the field of accounting, see OKVED Code 74.12
• OKVED code 74.13.1
  - Market research This group includes: - study of market potential, product acceptability, awareness of it and consumer purchasing habits in order to promote goods and develop new types of products, including statistical analysis of the results
• OKVED code 64.12
  - Courier activities This group includes: - reception, transportation, delivery (handing over) of items (packages, cargo, containers, etc.) carried out by non-national mail. Transportation can be carried out by one or several types of transport, personal or public
• OKVED code 67.13.4
  - Consulting on financial intermediation
• OKVED code 74.50
  - Recruitment of labor and selection of personnel This group includes: - search for personnel, selection of candidates and distribution to places of work. Such services are provided to potential employers or potential employees and may include a description of the work to be performed (for example, drafting job descriptions); selection and testing of job applicants; checking references, etc. - search and employment of highly qualified personnel (employment agents) - activities for hiring temporary labor: provision of hired labor to enterprises on a contract basis, mainly to perform temporary work, by an agency that pays them remuneration for the work performed This group does not include: - activities of contractors for the hiring of agricultural workers, see OKVED Code 01.4 - activities of theatrical and artistic recruitment agencies, see OKVED Code 74.84 - activities for selecting actors for roles in films, television, theater, see OKVED Code 92.72

Collections of OKVED codes for popular types of business

Trade

• OKVED for retail trade in online stores, online trade
• OKVED for retail trade in furniture and interior goods
• OKVED for retail trade in clothing, footwear and leather goods
• OKVED for retail trade of household, audio and video equipment, computers, telephones
• OKVED for retail trade in construction materials and equipment (so-called construction OKVED)
• OKVED for wholesale trade of building materials
• OKVED for trade in motor vehicles and motor vehicles, spare parts for them
• OKVED for retail trade in food products in specialized stores
• OKVED for retail trade in food products in non-specialized stores
• OKVED for retail trade in cosmetics, perfumes and household chemicals
• OKVED for retail trade of pharmaceutical and medical goods
• OKVED for retail trade of books, magazines, newspapers, stationery
• OKVED for retail trade in consignment shops, antique stores and used goods (second-hand)
• OKVED for retail trade in cigarettes and tobacco products
• OKVED for retail trade in alcohol (alcoholic and other beverages)
• OKVED for other retail trade of non-food products

Repair

• OKVED for repair of clothing, shoes, household products
• OKVED for repair of household appliances and equipment
• OKVED for repairing computers, cell phones
• OKVED for car service, car repair, maintenance, car wash, tire service
• OKVED for renovation and finishing of apartments (including installation of doors, installation of windows, suspended ceilings)

Shipping

Public catering

Health

Other services

• OKVED for consulting, legal and accounting services
• OKVED for travel agencies and tour operators
• OKVED for holiday agencies, organization of events, celebrations and weddings
• OKVED for marketing services
• OKVED for advertising agencies, media
• OKVED for intermediary services (realtors, trade and insurance agents, other agency services)
• OKVED for hotel, hotel
• OKVED for real estate transactions
• OKVED for renting premises (apartments and offices)
• OKVED for design and architecture services
• OKVED for general construction works
• OKVED for services of a plumber, welder, installation of batteries and air conditioners
• OKVED for the services of a journalist, copywriter, secretary
• OKVED for tutoring and teaching services
• OKVED for photographer services, photo services, photo printing
• OKVED for creating and promoting websites, programming
• OKVED for the services of a psychologist, psychic, astrologer

All codes indicated on the website correspond to the new edition of OKVED 2

okved_buhgalterskie_uslugi_2019.jpg

Related publications

Selecting a code for a type of economic activity from a special classifier is an important part of the state registration procedure. The business owner must determine in advance what kind of activity he will be engaged in, and then select the appropriate OKVED code. Next, we will look at what the OKVED code “Provision of accounting services” will be in 2020. It should be understood that choosing the correct code is of great importance, since submitting not a single reporting form to the tax service and the Social Insurance Fund is possible without it.

Features of the codes

Now let’s look at what codes the provision of legal services falls under under OKVED 2020.

Let us immediately note an important nuance that OKVED does not mention the provision of legal services. That is, the term “legal services” does not appear in it. Perhaps the closest to OKVED 2020 is 69.10 “Legal services and mediation.”

Otherwise, according to OKVED, accounting and legal services often go together. As for the latter, when providing legal services, the OKVED code is referred to as “activities in the field of law.”

Also see “OKVED and accounting services”.

What will be the OKVED code “Accounting services”?

The OKVED code “Accounting Services” is selected as follows:

In the OKVED2 classifier you need to find section M.

Then go to class 69.

Subclass 69.2 groups activities related to the provision of accounting services.

Subclass 69.2 consists of three subdivisions:

69.20.1 – conducting a financial audit (services are provided by audit companies and individual auditors);

69.20.2 is the OKVED code for the provision of accounting services;

69.20.3 – provision of services in the field of tax consulting (including preparation of documentation and representation of clients’ interests in the divisions of the Federal Tax Service).

Subgroup 69.20.2 includes the following services:

compilation and consolidation of financial statements.

Class 69.20 does not include:

What qualification do you need to obtain to provide consulting services?

Therefore, information and consulting services in OKVED 2 are represented by a large number of codes.

When registering a business entity, it is important to use codes only from the second edition of the directory.

Most of the codes are contained in Section J, Information and Communication Activities, Class 63, Information Technology Activities.

Some subclasses can also be found in classes 61 “Activities in the field of telecommunications” and 62 “Computer software development, consulting services in this area and other related services,” where some features of consulting services are indirectly described.

Research of market conditions and the study of public opinion 73.20.1 Research of market conditions 73.20.2 Activities for the study of public opinion 74.90 Other professional, scientific and technical activities, not included in other groups 82.

Accordingly, the main task is to determine the priority direction that will bring in the majority of the income, and then enter as many related profiles as possible into the application form in order to protect yourself in the future.

But even in this case, you need to study in detail the “J” section of the classifier, since not only the class has the necessary subclasses. They can be contained in class 61 and even 62, indirectly describing some features of consulting services.

So, if you decide to engage in consulting as an individual entrepreneur or a specialized legal entity, it is worth remembering the versatility of this area.

Clearly define for yourself what tools will be used to achieve your goals, who your target audience will be and in what direction exactly the consulting services will be provided.

424 lawyers are now on the site Hello, tell me if my OKVED code is 85.41.9 Additional education for children and adults, other, not included in other groups. Do I need a license? This is what I do - various types of information and consulting (not training!) services provided on a reimbursable basis;

what to do? do you need a license? and if necessary, what should I do? Is it possible to switch to information and advisory OKVED?

for the activities of news agencies. and which OKVED is suitable then?

Lawyers' answers (2)

• LawyerChat Hello, Liora! Since you are an individual entrepreneur, you do not need a license to carry out this type of activity, provided that you carry out the activity yourself. According to Art. 21 Federal Law “On Education in the Russian Federation” dated December 29, 2012 No. 273-FZ Educational activities are carried out by educational organizations and in cases established by this Federal Law, organizations providing training, as well as individual entrepreneurs. In accordance with the Federal Law of the Russian Federation “On Education in the Russian Federation” No. 273-FZ, Article 91. Licensing of educational activities2. Applicants for a license to carry out educational activities are educational organizations, organizations providing training, as well as individual entrepreneurs, with the exception of individual entrepreneurs carrying out educational activities directly. August 31, 2020, 1:25 pm Was the lawyer’s response helpful? 0 - 0 Clarification of the client from the employees, I want to later attract an administrator, and sometimes enter into agreements for the provision of services with the authors, if I do this, then it is no longer considered that I am carrying out the activities myself? Also, if you carry out one-time, advisory activities, then a license is not required, but in this case, do you need to enter into an agreement with the client for the provision of advisory services? And if the payment takes place in 2 stages, prepayment and postpayment, then this is no longer a one-time provision of services? And does my above OKVED qualify for tax holidays under the simplified tax system of 6% of income? 31 August 2020, 14:29

All legal services in Moscow Best price guarantee - we negotiate with lawyers in every city on the best price.

• LawyerChat This is already a lengthy consultation. To get an answer, you can contact me via chat. August 31, 2020, 2:31 pm Was the lawyer’s response helpful? 0 - 0

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Additional codes

In addition to the main OKVED “Accounting Services” encoding, in 2019 a business entity will be able to indicate related ones. At the same time, there are no differences for legal entities and individual entrepreneurs; they have the right to take from the classifier those codes that suit them best. The main activity will be the one that accounts for the largest portion of gross value added. All other activities will be secondary.

An organization or individual entrepreneur providing accounting services may use the following OKVED encodings as additional ones:

70.22 – provision of advice on commercial activities;

74.90 - other activities not included in any grouping of section M. This may include the provision of commercial services, auditing of accounts and other activities requiring high professional knowledge and practical experience.

The number of codes that a business owner can choose as additional is not limited by current legislation. However, you should also not specify a lot of extra encodings “in reserve”.

What happens if the entrepreneur indicated the wrong OKVED code?

This question is very relevant for beginning entrepreneurs. If the OKVED code “Accounting services” was incorrectly indicated in the application for state registration, the culprit faces a fine under Article 14.25 of the Code of Administrative Offenses of the Russian Federation. The fine is up to 5,000 rubles.

For businessmen who did not inform the tax office on time about the change in type of activity and did not indicate the new OKVED code, the consequences may be more severe:

payment of administrative fines;

refusal to refund VAT;

blocking of current account;

submission of additional tax returns;

refusal to receive professional tax deductions for personal income tax;

payment of contributions for “injuries” to the Social Insurance Fund at increased rates;

problems with banks and clients.

Table of OKVED codes “Accounting services”

Code

Decoding

Activities to provide services in the field of accounting, financial audit, tax consulting

This grouping includes:

— activities related to maintaining (restoring) accounting, including the preparation of accounting (financial) statements, accounting consulting;

— activities related to auditing the accounting (financial) statements of organizations and providing audit-related services, carried out by audit organizations and individual auditors;

— tax consulting and representation of clients before tax authorities, including preparation of tax documentation

This group does not include:

— processing and generation of summary data, see 63.11;

- management consulting related to accounting systems, budget management procedures, see 70.22;

- collection of payments on bills, see 82.91

Financial audit activities

This grouping includes:

— activities related to auditing the accounting (financial) statements of organizations and providing audit-related services, carried out by audit organizations and individual auditors

Activities providing services in the field of accounting

This grouping includes:

— activities related to maintaining (restoring) accounting, including the preparation of accounting (financial) statements, accounting consulting; on the adoption, compilation and consolidation of accounting (financial) statements

Activities in the field of tax consulting

This grouping includes:

— representing clients before tax authorities, including preparation of tax documentation

Business and management consulting

This grouping includes:

— provision of consulting services;

— issuing recommendations and providing operational assistance to companies and other organizations in the field of management, such as corporate strategic and operational planning, restructuring of production processes, management optimization, cost reduction and other financial issues, marketing goals and policies, HR practices and planning, compensation and pension strategies, planning and production management