Okwad tourism for a year. For travel agencies, OKVED codes have changed. What is its purpose

In order to engage in entrepreneurial activity in the field of tourism, it is necessary to have a list of certain documents and stages of building this type of business. One of the mandatory points will be obtaining the OKVED code - the all-Russian classifier of species economic activity.

What is it for and what is its function:

• The code defines the scope or the provision of services.
• Simplifies the classification process for the state a certain area of \u200b\u200bbusiness.
• Serves for collecting statistics about the types of entrepreneurial activity.
• Thanks to him, it is easier for the state to determine the tax rate.from an entrepreneur.

What are the types of codes:

• wow.- class;
• wow - subclass;
• wow - Group;
• yyyyyy - subgroup;
• yyyyyyy - view.

For business in the field of tourism, the following set of OKVED codes is provided:

• 63.3 - activities of travel agencies
• 63.30.1. - organization of comprehensive tourist services.
• 63.30.2. - provision of excursion tickets, accommodation, vehicles.
• 63.30.3. - provision of information services.
• 63.30.4. - provision of tourist excursion services.

Travel agency activities include:

• Activities travel agents.
• Activities organizers of tourist trips.
• Activities tour guides, guides-translators.

Let's consider each item in more detail.

Travel agency activities

Travel agency - a company that sells tours from tour operators. Basically, the purpose of a travel agency is to work with private and corporate clients.

There are three types of travel agencies:

• Network travel agency - agency under one company brand.
• Travel agencies authorized - are registered by the tour operator for the sale of his tours specifically.
• Independent travel agency - exists under its own name and works with different tour operators.

All these activities are united by one thing - the travel agent is engaged in mediation between the travel agency and the buyer for a percentage of the transaction, also buys the tour from the tour operator and independently sells the product to the client.

What tasks does the travel agency perform for itself:

• Assistance in choosing a tour for a client, based on his wishes.
• Providing accurate and complete informationregarding the tour.
• Registration of the entire package of documents for client.
• Providing assistance to the client, if he finds himself in a difficult situation during the tour.

Activities of travel organizers

The organization that deals with the preparation of tours and the package of services for a tourist is called a tour operator. His activities include completing the package, tourist services.

The package of travel services includes:

• sports and resort organizations;
• gaming establishment character;
• places catering;
• places for overnight stay;
• firms, providing transfer;
• firms, providing excursions, etc.

The tour operator develops tourist routes, fills them with specific services with the help of service providers according to the client's requirements.

A tour operator differs from a travel agency in that:

• independently purchases a tourist product, the income comes from the difference in price from buying and selling to a travel agent;
• purchases individual services himself and forms them yourself;
• the tour operator always has a stock tourist product.

Tour operators are classified into several groups:

1. Kind of activity:
   • Mass market operator - organize (implement) most of the tourist trips (more often with the use of charters).
   • Specialized tour operator - works with a specific type of travel package (with a specific country, defined customer base - family tours, business tours, etc.).
2. By place of business:
   • Internal - work within the country.
   • Outgoing - provide travel packages abroad.

Activities of guides, guide-translators

Guides-interpreters and people conducting excursions Is another branch in the field of tourism. Today almost no tourist company can do without it.

Guide - a qualified specialist in the field of activities to familiarize tourists with the culture, history of a particular area.

Guide-translator - a guide who knows perfectly foreign language, the possession of which is mandatory for translation and when conducting excursions in a certain area.

Tour guides and guides-translators can act as subjects of tourism activities:

• When tour operator.
• When travel agency.
• When excursion organizations.
• As an individual - a tour guide, having a specialty and accreditation in preparatory and organizational activities and excursions.

The main activity of the guide is the preparation, accompaniment and familiarization of tourists with the culture, the object of showing a certain area, taking place for cognitive, cultural and educational purposes.

The main activity of the guide-translator is to accompany and familiarize tourists with the resources of a tourist nature, which occurs thanks to simultaneous translation (or consecutive translation) during the work of the guide.

On a note

• It is worth remembering that the price of the tour is determined by the organizer of tourist tripsand the travel agent cannot sell at a lower price than that of the tour operator.
• The actual cost of a travel package from a travel agent may be lower, providedthat the travel agent himself provided a discount to the buyer.
• The price of a tourist product sold by a tour operator is the same as in travel agencies, cooperating with this operator, and the company itself. The fact that it is cheaper to buy a tour directly is not true.
• There are "unscrupulous" tour operators who are registered in the database, they themselves buy up large quantities of tourist products from other travel agencies, and sell them to a travel agent at dumping prices. Naturally, this travel agency-travel agency will receive a good percentage of the sale of tours. Such firms usually do not bother with recruiting professionals for their company. After all, they have already received the commission, and what happens next to the tourist is not important.

Practice shows that tourists who are attracted by prices are lower than the market average - more than once they regretted after having contacted a certain tour operator.

Tourism is constantly developing not only in our country, but also in the countries of the world. It is not surprising that entrepreneurship in this area is gaining momentum very quickly, and the number of services offered is growing rapidly. The organization of an entrepreneurial facility, the direction of which is tourism, is a profitable business, the demand for which is growing every year. OKVED also considers tourism activities, assigning certain codes to its directions, which are indicated during registration.

As you know, when registering an enterprise, it is possible not only to indicate those codes by which the activity will be carried out directly, but also those codes for which the work is at the planning stage and, possibly, will be carried out in the future. Therefore, a novice entrepreneur needs to decide what services he is ready to provide, even before registration, in order to provide them with special codes in registration documents.

In principle, every entrepreneur who first dealt with some services, and then decided to change their direction, can freely do this legally, if within three days after the start of the provision of new services, he notifies the controlling authorities of this fact. Such a notification is accompanied by the introduction of changes in the records of the Unified State Register of Legal Entities or USRIP, and for this it will be necessary to pay a state fee for each change. That is, it is in the interests of the entrepreneur himself to foresee the possible development of events in advance and indicate all the codes initially, so that later they do not pay additional contributions to the state budget.

If the entrepreneur begins to carry out activities in a new way, and the notification of the relevant authorities is not followed, then he will be charged a fine, which will have to be paid, and then the state duty.

What can be included in tourism activities

In order to determine the directions of the All-Russian classifier, it is necessary to first consider what entrepreneurship in relation to tourism can consist of, what services it can be. Firstly, this is the work of travel agencies and agents, since it is these persons who are involved in the implementation and organization of travel events. The services provided by these agencies may relate directly to the laying of tourist routes, planning the use of the infrastructure of the area in which the route passes, as well as booking and registration. Also, these agencies can help their clients with registration and registration of all required documentsrequired for this route.

Tourist events concern not only trips abroad, they can also take place within the country, and even within the same city. In this case, it is necessary not only to draw up an interesting entertainment route, but also to think over the use of vehicles, as well as providing food or visiting places of entertainment.

Travel agencies, in addition to organizing and implementing direct travel, can provide consulting services, as well as provide guides for tourist groups or individuals, if they have such a desire. Such measures are also considered as entrepreneurial activity, for which there is a separate place in the OKVED.

What codes to use

OKVED in 2016 provided for a whole class for tourism activities, in which this activity is described in detail with an indication of the codes used. Which of them to indicate for registration is determined by the entrepreneur himself, but since the services in the field of tourism are quite diverse, and also usually provided in an integrated form, it is worth considering the proposed codes.

• - the code that will be used by the travel agency when it sells itineraries and tours to both individuals and commercial customers, on a retail or wholesale basis;
• 12 - code used by tour operators. Their competence includes the direct organization of the comfortable promotion of the tourist along the tourist route, including entertainment places, food points, as well as the settlement of tourists.
• 90 - code for the services provided in the field of booking and registration. These services can be based both on registration in hotels and on booking tickets for vehicles, to entertainment and cultural places, etc.

Selection rules

For an entrepreneur who has decided to place his activities in the tourism sector, it is very important to decide what services he is ready to provide to his clients. After all, some of them cannot exist without additional ones.

So, if an entrepreneur decided to act only as an intermediary between the tour organizer and the consumer, then he needs a travel agent code, and if this activity involves both independent development and travel organization, then a tour operator. In the event that the entrepreneur himself is engaged in the development, and the sale is carried out by another, then he only needs the code of the travel operator. By the way, the work of such entrepreneurship cannot be carried out without a booking code, because it is in the competence of the operator to develop a tourist route in which everything is thought out and planned. After all, people who want to travel through a travel agency usually do not want to worry about transportation, accommodation and food.

So, when organizing an entrepreneurial object specializing in tourism, an integrated approach to the issue of its organization is required.

The All-Russian Classifier of Economic Activities contains many areas that can be the main economic activity of travel agencies and firms providing travel services.

Decoding of codes OKVED 2017

Consider the decoding of OKVED codes for tourist activities:

• 63.30 - Activities of travel agencies;
• 63.30.1 - Organization of complex tourist services;
• 63.30.2 - Provision of excursion tickets, provision of accommodation, provision of vehicles;
• 63.30.3 - Provision of tourist information services;
• 63.30.4 - Provision of tourist excursion services.
• 79.90 - Other booking services and related activities and some others, which you can see directly in the activity codes.

Travel agency activities

So, a travel agency or travel agency is a company that sells a finished product, tours, vouchers and other offers of a travel operator.

The tour operator, in turn, the organizer, who directly works with air carriers, organizes transportation, travel, negotiates with hotels and provides direct offers travel companieswho sell tours on the spot, and so on.

All responsibility rests on the shoulders of the tour operator, who is responsible for all work after the sale of the tour to the client, and only a small part of the responsibility rests with the travel agency that directly sell the tours. Their area of \u200b\u200bresponsibility is the correct sale and the correct conclusion and execution of the contract with the client and the travel operator.

The main product provided by both a travel operator and a travel agent is a travel package - a kind of complex of services.

The travel package includes:

The travel agency receives income, first of all, from the percentage that remains for the sale of the travel package, as a rule, it is 8-10%.

Travel operators practice that the percentage depends on the amount of travel agency sales. For example, some agencies receive a percentage equal to 10 or even 15 percent of the amount of the travel package.

Also, travel agencies study tours, at minimal prices, in order to tell hotels, different countries, excursions in them. The main task of these tours is to increase the sales of both the travel agency and, as a result, the travel operator.

So, the activities of travel agencies are aimed at selling tours, travel, transportation and accommodation of individuals and commercial clients. Also to the activities of travel agencies OKVED 79.90. By the way, this code is suitable for almost all types of tourist activities, it is a kind of universal code. To this year, the tax office quietly accepts documents for registration with a code, although they know that the code does not specify the type of activity, but includes those activities that are not listed in other codes of tourist activity.

Tour operator activities

This type of activity includes primarily the activities of organizing tours. Tourism can include the following areas: transportation, accommodation, meals, visits to museums, historical or cultural institutions, theater, music or sports events.

As mentioned above, this activity can also be associated with the activities of travel agencies, for example, the main activity can be activities as a tourist operator - this is the official OKVED code 79.12, and the additional code can be code 79.90, which also includes the activities of a tourist operator , and the activities of a travel agency.

A large tour operator often does just that, that is, it works both as an operator and as an agency. This is not prohibited by law, but economic effect clearly visible, so no one needs to pay 8-15% of compensation, but it is enough just to pay the cost of the office and the salaries of the employees, the rest becomes the company's profit.

Activities of guides, guides - translators

The activity of guides and guides in OKVED codes includes two codes, but the main code can only be 79.90, and the additional code can be 79.90.2. This code is directly your professional code, it is called the activity of providing excursion travel services.

This type of activity does not need registration, like all of the above. When registering, you are required to indicate one main code of your activity, it can only be a 4-digit code, all the rest are either additional specific codes or less specific ones, so, for example, three-digit codes cannot be specified.

At the same time, it can be noted that many well-known guides are cunning and act as follows: they do not register either individual entrepreneurs or LLCs. And they are engaged in their activities as individuals, while paying a tax of 13 percent. In the column "for what the income was received", they indicate: legal practice.

They say in their excursions they tell about the history of law, there have not yet been precedents for the tax authorities to sue such cunning ones, but their justification does not directly fit the concept of legal practice.

On a note

In legislation Russian Federation there is a duty: when registering, indicate the types of your activities, since some types are mandatory for licensing, but after that, in case of failure to submit reports on statistics codes, you will not get anything for this.

So, let's say, paying taxes is one thing, but keeping statistics is quite another.

Also, on a note, if you are engaged in unlicensed activity, and the code of this activity is not indicated in your OKVED, you will not get anything for this either, because there is no liability for this.

Of course, there is no need to approach OKVED as a simple formality, since there are rumors that soon it will cease to be statistics codes, but will become full-fledged codes of types of economic activities that the tax authorities will use in their work.

The sum does not change from the rearrangement of the places of the terms, but changing several digits in the OKVED codes for travel agencies can cost them a pretty penny. An exclusion from the codes of clause 63.3 threatens travel agencies applying the simplified taxation system with the loss of benefits for the payment of insurance premiums.

For almost two months now (from July 11), new codes are in effect in Russia the all-Russian classifier types of economic activity - OKVED2. In the new classifier, group 63.3 has disappeared - “Auxiliary and additional transport activities", Which covered the activities of some travel agencies.

Interestingly, the leaders travel companies learned about it by accident. “The tax service switched travel agencies to new OKVED codes without notice. Today I have 79.1 "Activities of travel agencies and tour operators". Everything, of course, is good. BUT! According to the old OKVED, we fell under the benefits of paying insurance premiums. Now, in fact, we have been removed from this list. Are we waiting for recalculations and fines? " - asks the director of the Kursk agency "Chic Travel" Vladimir Konev.

Ministry of Culture of Russia proposed a unified classification of OKVED codes describing tourist activities back in 2015. It was stated that by this step, the department intends to fully take into account the contribution of the tourism sector to the country's economy. The classification was published on the website of the Ministry of Culture on May 28 last year and included 11 sections, except for 63.3.

According to the legislation, firms operating under this code could count on a lower tax burden: instead of 30% from the wage bill, they transfer only 20% to off-budget funds.

“You pay only 20% in pension Fund and 0.2% to the social insurance fund. Savings 6-7%. For large travel agencies, networks that have a lot of employees, and for those companies that have high salaries, a significant amount comes out, "comments Konev.

Therefore, having learned about the changes, travel agencies were seriously alarmed and began to actively discuss the topic on professional forums. But we hasten to calm you down for a while.

Initially, indeed, it was planned that from January 1, 2016, only the new classifiers OKVED2 and OKPD2 will remain, and all the old ones will not be applied. but Rosstandartby his order dated November 10, 2015 No. 1745-st, extended the transition period and the validity period of the old classifiers until January 1, 2017.

Thus, now the old and new classifiers of types of economic activity are operating simultaneously. This means that travel agencies can still enjoy the benefits until the new year! Below is a brief instruction for your accountants, it seems that only they understand.

“It remains only to prove that we are still engaged in transport and communications,” comments the director of the travel agency "Bon Chance" from Ufa Elena Loktionova.

However, there is hope that V. "Therefore reporting period travel agencies are not in danger. And in next year everything will depend on whether the legislative acts are amended and whether new groups are added, which are eligible for a reduced rate of contributions, "the director of the consulting group comments for the magazine Irma Maria Bulatova.