Business activity code 05 decoding. Business activity codes ENVD. Other restrictions for "impersonators"

When using any tax regime for individual entrepreneurs, general or special, many questions arise about the choice of activity codes and individual numerical values \u200b\u200bthat are involved in any calculations. Codes and calculations (tax advance, tax itself, income) - an integral part of reporting businessman. Let's consider some points related to imputation ().

This can greatly facilitate the maintenance of UTII and other nuances of accounting. service, try to minimize risks and save time.

Codes of types of entrepreneurial activity UTII 2019

Let's start with an important question about codes business activities on an imputation. What is the difficulty here? It is important to understand that they are not identical to the values \u200b\u200bof OKVED codes! Where are these UTII activity codes needed? They must be indicated in the application that the individual entrepreneur fills out in order to register as a tax payer on imputed income or to be removed from such registration. Another example:, section 2, line 010.

Where can I see them?

We take the Order of the Federal Tax Service No. ММВ-7-3 / [email protected] dated 06/26/18, which approves the form of the document, the procedure for filling out and submitting, and open Appendix No. 5. It contains a table of codes differentiated by groups.

There are no changes to this list for 2019. I will briefly list them:

I will briefly list them:

• 01 - Household services
• 02 - Veterinary services (treatment of animals)
• 03 - Carrying out repair and maintenance, car wash
• 04 - Provision of parking spaces for cars vehicle - paid parking
• 05 - Cargo transportation
• 06 - Passenger transportation
• 07 - Retail trade through a fixed network with a trading floor
• 08 - Retail trade - through a stationary network without a hall / non-stationary network with a trading place, the area of \u200b\u200bwhich is less than 5 sq. M.
• 09 — Retail trade - through a stationary network without a hall / non-stationary network with a trading place, the area of \u200b\u200bwhich is more than 5 sq. M.
• 10 - Retail trade related to delivery / distribution type
• 11 - Catering with a hall for customer service
• 12 - Catering without a hall for customer service
• 13 - Outdoor advertising on advertising structures (billboards, other outdoor advertising)
• 14 - Outdoor advertising on automatic structures with image change
• 15 - Outdoor advertising using electronic board
• 16 - Advertising on external / internal transport surfaces
• 17 - Services for accommodation and temporary accommodation
• 18 - Provision of places for trade in a stationary network without a hall, in a non-stationary network, in public catering facilities without halls for clients (with a space of no more than 5 sq.m.)
• 19 - Provision of places for trade in a stationary network without a hall, in a non-stationary network, in public catering facilities that do not have a hall for service (with a space of more than 5 sq.m.)
• 20 - Provision of land plots for objects of a stationary (non-stationary) network, catering facilities (with a land area of \u200b\u200bno more than 10 sq.m.)
• 21 - Provision of land plots for objects of a stationary (non-stationary) network, catering facilities (with a plot area of \u200b\u200bmore than 10 sq.m.)
• 22 - Selling goods through functionality vending machines

Each code corresponds to a specific physical characteristic of an activity and a basic monthly return - these numbers are used to determine the imputed income for a particular activity.

Important! And here we will make a digression and recall about oKVED codes... Since 2017, a new list of codes for domestic services has been introduced for users of special modes. Therefore, we use the classifiers OKVED2 and OKPD2, the basis is the Order of the Government of the Russian Federation No. 2496-r dated November 24, 2016.

Deflator coefficients K1 and K2 for UTII for 2019

Now let's remember a little about the coefficients. We have already talked about. The calculation involves the basic profitability, the value of the established physical indicator, the size of the rate and two coefficients K1 and K2.

K1 is a corrective indicator that is the same throughout the country and does not depend on the type of entrepreneurial activity. In fact, this is a reflection of inflation. K1 is approved at the end of the year and is valid for the entire subsequent year.

K1 has remained unchanged since 2015 at 1.798. Then its gradual rise began. In 2019, its value will be 1.915 (Order of the Ministry of Economic Development No. 595 dated 30.10.18).

K2 is a special coefficient approved at the regional level. Usually, its value rarely changes, but you still need to inquire whether the coefficient of the last year has been preserved. To do this, just contact your tax office or look in official regional sources.

Well, that's all about the coefficients and codes of UTII activity. If you have any questions, ask in the comments.

One of the preferential taxation regimes is one that can be conducted based on certain types of activities, while the tax is calculated not from the profit received, but based on the amount of basic profitability. These codes are required for calculating tax, as well as when filling out a UTII declaration.

The coefficients indicated below are applied both when calculating imputation and when filling out a declaration for UTII, while:

• Activity code (UTII codes), will be required mainly to fill out reports.
• Types of UTII activities, indicated in the 2nd column of the table, describe the types of activities that fall under UTII in 2016 for individual entrepreneurs and LLCs.
• Physical indicator UTII is determined based on the type of business. So it can be counted from the number of people, the area in square meters, or from the number of objects.
• The value of the basic profitability of UTII Is a monetary indicator that participates in the formula for calculating tax, the unit of measurement is rubles.

These codes are indicated in Appendix No. 5 to the procedure for filling out the UTII declaration.

Activity codes and basic profitability for UTII for 2018 table

Business entities engaged in small and medium-sized businesses in Russia often choose a special taxation regime in the form of payment of a single tax on imputed income (UTII). This is convenient in all respects, because not only does it simplify reporting, but also significantly reduces contacts with fiscal authorities. The list of objects in respect of which UTII can be applied is limited by federal legislation, but regional and local administrations are given the right to clarify the current list of activities. Until 2013, UTII was in the mandatory status, but from January 1, 2013 it became voluntary ( the federal law dated June 25, 2012 No. 94-FZ).

To use the special UTII mode in 2016, the enterprise or individual entrepreneur it is necessary to register with the territorial tax authorities by filling out the application forms for this (they are different for enterprises and individual entrepreneurs: the UTII-1 form - for legal entities, the UTII-2 form - for entrepreneurs), approved by order of the Federal Tax Service of Russia dated 12/11/2012 No. ММВ- 7-6 / [email protected]). An entrepreneur who has received the status of a UTII payer quarterly in 2016 reports on the form of a declaration, which is approved by the current order of the Federal Tax Service of the Russian Federation of 04.07.2014 No. ММВ-7-3 / [email protected] as amended on December 22, 2015 No. ММВ-7-3 / [email protected] Also, when the UTII payer is deregistered, the corresponding application form is filled out.

All of the listed documents have required details. This is the code for the type of entrepreneurial activity of UTII. For the currently used UTII declaration form, these codes can only be marked in accordance with Appendix No. 5 to the order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / [email protected] This is a table representing codes of entrepreneurial activity for UTII with an indication of the corresponding types of such works and services.

As for the application forms for registration of the UTII payer and its deregistration, it is also mandatory to enter the code for the type of UTII business activity. But the codes themselves are not in the order approving the application forms. For them, the list from the above-mentioned Appendix No. 5 is also used.

Business activity codes for UTII

Article 346.26 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation) No. 146-FZ provides a list of certain types of activities for which a special taxation regime can be used, in which UTII is paid to the budget. For example, in paragraphs. 1 item 2 of this article is written about the provision of personal services with the distribution by type and group with reference to All-Russian classifier services provided to the population.

This means that this type of activity includes, say, repairing shoes and leather goods, dry cleaning, a haircut in a hairdresser, rental services and much more. For example, the code of the type of activity for UTII 01 corresponds to household services without any extensions, as in the service classifier. The list of activities in Art. 346.26 of the Tax Code of the Russian Federation is not directly analogous to the codes of types of entrepreneurial activity in Appendix No. 5. This suggests that when doing, for example, repairing shoes, only the code 01 of the provision of personal services should be indicated in the report, and not a specific specialization, because there is no such list.

Perhaps in the future the list of codes will be expanded, but for now, when reflecting the type of entrepreneurial activity in the code forms, be guided by Appendix No. 5 (table below) to the procedure for filling out the current declaration on UTII (order of the Federal Tax Service of the Russian Federation dated 04.07.2014 No. MMV-7-3 / [email protected]).

This section includes:

Physical and / or chemical treatment 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 below "waste treatment")

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

Manufactured products can be ready for consumption or can be semi-finished for further processing. For example, an aluminum purification 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 required structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified under the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the production of specialized components and accessories through casting / molding or stamping plastic materials includes grouping 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of integral structures from constituent components, produced independently or purchased. Waste processing, i.e. Waste recycling for the production of secondary raw materials was included in group 38.3 (recycling activities). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in grouping 95 (repair of computers, personal and household items), at the same time, car repairs are described in grouping 45 (wholesale and retail trade and repair vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in class 33.20

NOTE The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves recycling materials to make new products. This is usually perfect new products... However, defining what constitutes a new product can be somewhat subjective.

Recycling implies the following activities involved in production and defined in this classifier:

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

Milk pasteurization and bottling, see 10.51;

Leather dressing, see 15.11;

Sawmilling and planing of wood; wood impregnation, see 16.10

Printing and related activities, see 18.1;

Retreading tires, see 22.11;

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

Electroplating, metallization and heat treatment of metal, see 25.61

Mechanical equipment for repairs or bulkheads (e.g. 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 (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);

Modification of agricultural products classified in section A;

Preparation of food for immediate consumption on premises, classified in division 56 (catering and bar activities);

Beneficiation of ores and other minerals classified in section B (MINING OF MINERAL RESOURCES);

Construction and assembly work performed on construction sitesclassified in section F (CONSTRUCTION);

The activities of breaking up large batches of goods into small groups and the secondary marketing of smaller batches, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

Sorting solid waste;

Mixing paints according to the customer's order;

Cutting metals by customer order;

Explanations for various goodsclassified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

Today we will consider the topic: "codes of types of entrepreneurial activity of ENVD", we will try to highlight the most important thing and, if necessary, an algorithm of actions. At the same time, you have access to exclusive comments from our expert. You can ask all questions in a special form after the article. Please note that before asking questions, you should carefully read the article, because most of the answers are already there.