Retail trade of household goods OKVED. OKVED: retail trade of non-food products. OKVED codes for retail trade. Trade in goods not for food
OKVED codes for retail trade in non-food products were subject to some amendments in 2019.
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At the same time, it is necessary to understand that if the wrong code is specified, entrepreneurs face a fine. In 2019, final amendments were made to the OKVED code.
Thanks to this, editions 1 and 1.1 were canceled this year, and the version of the second edition is completely different from the one that was in force in the previous year, which automatically entails difficulties when preparing documentation for domestic entrepreneurs.
All-Russian classifier of variety economic activity is rightfully considered an integral part of every company or private entrepreneur.
Using the classifier, you can easily divide organizations in strict accordance with their chosen area of commercial activity.
Basic momentsIt displays the basic principles of application All-Russian classifier OKVED and requirements for indicating it before starting commercial activities for organizations of any form of ownership.
It is necessary to refer to it when choosing the most suitable code for designating the sphere labor activity.
OKVED code for retail trade of non-food products in 2019The table indicates the section, as well as the group code, which directly relates to retail trade and subgroups in key areas of activity in the current year.
Key areas that are in particular demand were introduced on the basis of static information directly related to the areas of labor activity of firms in Russia in 2019.
A detailed list of subgroups with codes reflects about 100 categories. Additionally, the official portal provides users with a table with retail sales with a transcript.
Specialized retail trade in non-food products of OKVED is included in section G with other product groups.
Let's take a closer look in the table:
| Category G | Wholesale and retail sales |
| Code mapping | Explanation with name |
| 47 | Maintaining retail goods except Vehicle belonging to category B |
| 47.1 | Conducting retail trade through stores, without specializing in this type of activity |
| 47.11 | Sales of food, drinks, cigarettes and low-alcohol drinks, including beer |
| 47.11.1 | Sales of frozen goods |
| 47.11.2 | Sales of fresh products, including drinks and cigarettes |
| 47.11.3 | A huge range of food, drinks and other food products in stores, commercial activity which in this area is considered auxiliary |
| 47.19 | Conducting other trade in stores without appropriate specialization (for example, stores household appliances or sale of building materials, and at the same time you can buy food and other goods) |
| 47.19.1 | Presence of food products in stores whose commercial activities in a particular area are auxiliary |
| 47.19.2 | This category includes department stores |
| 47.2 | Sales of food products, cigarettes in appropriate specialized stores |
| 47.21 | Includes sales of fruits and vegetables |
| 47.22 | Sales of meat and offal |
| 47.23 | Sales of marine products (crayfish, fish, etc.) |
| 47.24 | Sales of bread and flour products. The code contains the ability to sell cakes and baked goods to order |
| 47.25 | Sales of drinks containing alcohol and drinks without it |
| 47.26 | Sale of cigarettes exclusively |
| 47.29 | Displayed if the company or individual entrepreneur sells eggs, dairy products, as well as butter, cereals and sugar |
| 47.3 | Sales of non-food products, including lubricants and liquids for motorcycles, as well as finishing materials |
| 47.4 | Implementation of computers, mobile phones, laptops, netbooks, as well as other accessories |
| 47.5 | Sales of household chemicals, as well as clothing and textiles. This includes clothing of a cult and religious nature |
| 47.53 | Indicated in case of sale of carpets |
| 47.59 | Indicated if furniture is to be sold |
| 47.6 | It is necessary to make a choice in its favor when it comes to selling books, newspapers, music, sports equipment, boats, bicycles, tents, as well as toys for children or jewelry |
| 47.7 | In case of sale of other clothing outside stores not included in another code |
| 47.72 | In case of sale of shoes |
| 47.74 | If the company is engaged in the sale of medical drugs |
| 47.78 | It is necessary to indicate the code in the case of the sale of cosmetics and perfumes, as well as cameras, glasses, souvenirs, and weapons |
| 47.79 | When selling book products, as well as second-use goods |
| 47.8 | The code should be indicated if flowers or low-alcohol products are sold in tents, kiosks and other places |
| 47.9 | It is necessary to indicate the code if trading via the Internet, at home or using postal services |
| 47.99 | Displayed in case of transfer of products directly or through agents |
It is necessary to pay attention to the fact that OKVED for retail trade in non-specialized stores of the current year.
Video: what is OKVED and how to choose it
In other words, OKVED for additional type of activity is used in 2019 most in demand Among the stores that focus on sales:
- building materials;
- household chemicals;
- other components not related to food.
In simple words, OKVED codes for wholesale and retail trade of non-food products are popular.
In conclusion, it can be noted that the OKVED code is a key value that must be indicated in order to conduct legal wholesale and retail trade.
If the wrong code from the All-Russian Classifier is indicated, the entrepreneur faces a fine in accordance with Russian legislation.
APPLICATIONS AND CALLS ARE ACCEPTED ROUND THE CLOCK AND WITHOUT WEEKENDS.
Since 2017, in connection with the transition to a new classifier, a new grouping of OKVED codes has been used: retail trade or wholesale. A detailed list of codes with decryption can be viewed and downloaded in this article.
Starting from January 1, 2017, tax authorities and companies, including wholesale and retail trade organizations, switched to new Classifier types of economic activities OK 029-2014. The directory was approved by Rosstandart by its order dated January 31, 2014 No. 14-Art. True, the codes changed a long time ago, but they were officially allowed to be used only this year.
This means that each type of wholesale and retail trade now corresponds new code OKVED. The inspectors posted the same codes in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. Therefore, when registering and re-registering, confirming the type of activity, as well as when preparing reports, organizations and entrepreneurs must now strictly take codes from the new OKVED.
Licensing depends on the specified code, tax benefits, tariff for contributions for injuries. Also, new codes are a necessary “requisite” for accounting and tax reporting. At the same time, the legislation does not limit the choice of the number of types of activities. The main rule is the presence of at least one code that will characterize the main type of trade that the company conducts.
Trade activities are the most in demand at present. Wholesale and retail trade involve the sale of a finished product, without changes or modifications that may change the product. But at the same time, such trading may include functions for:
- sorting and organizing goods;
- packaging and packing;
- mixing of goods;
- bottling;
- division into small or larger trading parties;
- warehousing for storage;
- and etc.
Each type of trade is assigned its own code. OKVED codes for retail and wholesale trade fixed in section G classifiers, which is called "Wholesale and retail trade; Repair of vehicles and motorcycles".
Section G consists of three groups - 45, 46 and 47.
To determine how to search for a suitable type of trade in the directory, we will provide a description of each of the three groups.
Grouping of trade codes OKVED 2017Sale of new and used cars and motorcycles;
Sale of consumables and spare parts;
Maintenance and repair of motorcycles, cars and trucks.
Activity of agents in wholesale trade and sale of vehicles (based on commission agreements)
Maintenance services (polishing, cleaning, vehicle washing, etc.)
All types of wholesale trade within and outside the Russian Federation (export/import).
The choice of a specific code depends on the type of product, for example, let’s select OKVED trade in food products:
- 46.3 "Wholesale trade food products, drinks and tobacco products", then we are looking for required product- coffee and fruit:
- 46.31
Trade wholesale fruit and vegetables
- 46.37
Wholesale trade of coffee, tea, cocoa or spices
All types of retail distribution of new and used goods
OKVED retail trade is divided depending on the place and direction of trade:
Through supermarkets;
- in specialized and non-specialized stores;
- in market stalls;
- Internet and postal trade (courier delivery).
For example, OKVED trade building materials worth looking in the section:
47.5 Retail sale of other household products and in specialized stores.
If your company sells a wide range of goods and it is difficult to identify the predominant group, we use OKVED non-specialized trade:
47.1 Retail trade in non-specialized stores
You can download the updated directory of OKVED codes 2017 for wholesale and retail trade from the link above.
How to determine the main OKVED for tradeTrading activity is very variable, it depends on supply and demand, places of sale and the final buyer; these conditions influence the choice of one OKVED as the main one. But one thing remains unchanged - an organization has the right to register many types of activities. Information on codes, both main and additional, will be recorded in the registers. Then they will be needed to fill out reporting forms.
Main view trading activities– the direction of trade that brings the greatest income to an organization or individual entrepreneur. Since income from different groups of goods or the end buyer (wholesale or retail) will have a different share in the total income of the company, the main OKVED will depend on this. The activity with the highest income will be set as the main one for the current year.
At the beginning of the activity (at registration), the main one is chosen at your own discretion. The code for such an activity should describe it as accurately as possible.
The company chooses its main activity at its own discretion. The procedure is established in paragraph 9 of the Rules for classifying activities as profrisk. The government approved them by Decree No. 713 dated December 1, 2005.
By the way, the % of contributions for injuries is tied to the main type of activity. In accordance with Order of the Ministry of Labor No. 851N dated December 30, 2016, each code is assigned a certain rate of contributions for injuries. The logic in breaking down the codes is based on the risk of injury or occupational illness for workers; the higher the risk class, the higher the percentage of injuries. The old classification is no longer valid (order No. 625n dated December 25, 2012), it is possible that your codes from the new OKVED automatically changed the previous injury rate.
Which OKVED code should be indicated in the reporting?On the title pages of declarations, calculations and information submitted to funds, inspection and statistics in 2017, it is necessary to indicate the code according to new OKVED.
If an organization changes its type of activity or adds new areas of work that were not provided for at the registration stage, it is necessary to submit a notarized application to the inspectorate:
- form P14001 - no changes to the charter;
- form P13001 - if changes are made to the charter (together with the application, you must provide a decision on the change and the changes to the charter themselves);
- receipt of payment of state duty 800 rubles.
Retail (retail - English “retail”, “retail”, “piece”), retail trade is a type of business selling goods and services in small quantities or individually. Such trade is carried out through retail enterprises.
The object is the buyer who purchases the product. The goods are intended only for personal use, home or family, and are not related to business activities.
The subject in this situation is the seller.
This type of activity is most popular in modern world business. Huge opportunities for attracting customers and large markups + demand, which provide maximum profits, make retail attractive.
PeculiaritiesRetail sales of goods are carried out through retail enterprises. For their operation, a large staff is required, as well as significant areas associated with the dense display of a large number of goods in the hall and large warehouse stocks.
In order to cover costs and make a profit, a margin (trading margin) is used. Its value is regulated by the general state regulation of prices and the state of the market. This applies only to some, and for those that do not belong to this list, the markup can be from 30% or even more than 200%.
In order for the fact of purchase to be confirmed, the company must use a cash register. The exception is sales using vending machines or sales in which cash registers cannot be used. A device used in retail must print 2 receipts at once. One of them is received by the buyer, and the second is kept by the seller.
Information on the receiptReceipts issued as a result of a purchase should contain information useful to both the buyer and the seller.
Must be indicated:
- Name trading enterprise where the purchase was made;
- the cost of the purchased product or service;
- VAT amount indicating the rate;
- date of sale and time.
The receipt may also list the items that were purchased. If it is not there, then an invoice may be attached to the purchase, which indicates the purchased goods.
Checks can serve as protection for both the client and the seller. In case of conflict situations(discovered shortage, discrepancy between the price stated in the receipt), each of the parties keeps evidence of correctness. And in court cases that arise at the initiative of clients, a check is the only opportunity for a store to prove its case and preserve its image.
Classifier sectionsEach type of business in the classifier is assigned its own codes, which relate to specific sections.
Section G contains a description of wholesale and retail trade, as well as repair of motor vehicles and motorcycles.
Latest changes that are relevant to this moment, were introduced on January 1, 2017. At the beginning of the year, the transition to OKVED2 was carried out.
Code structure:
- УУ - class;
- UU.U - subclass;
- UU.UU - group;
- UU.UU.U - subgroup;
- UU.UU.UU - view.
According to OKVED, wholesale and retail trade in non-food products is in section 52. The content of the section consists of a list of areas of activity that are related to different types trade.
52.3. Perfumes, cosmetics and medical products.
52.4. Other trade in special stores.
52.5. Trade b. u. goods in the store.
52.6. Sales outside the store.
52.7. Repair of personal and household items.
The OKVED classifier classifies retail and wholesale trade into different subsections.
Section ContentsOKVED codes are divided into sections.
Section G contains retail and wholesale trade without transformation of goods of any kind, as well as services that accompany the sale of goods. Trade in this case is the final stage of distribution of goods. This group also includes car and motorcycle repairs. It is worth noting that selling without conversion involves standard activities such as classifying goods, sorting, arranging, mixing, bottling, repacking bulk into small batches, storing frozen or refrigerated products.
Group contentIn the OKVED classifier 52 - retail trade. The section contains division into groups.
45 group includes actions that are related to the sale and repair of cars or motorcycles. 46 and 47 include all activities that are related to sales. The main difference between 46 and 47 (wholesale and retail sales) is based on the predominance of a particular one in each group.
Wholesale trade consists of resale without transformation b. u. or new products to sellers, legal entities, wholesalers. It may also involve engaging agents to carry out the sale or purchase of goods.
Group 46 includes a type of company whose main activity is wholesale trading with the acquisition of rights to the goods they sell. For example, these are distributors who work for manufacturers, importers or exporters. These also include sales offices, agents, brokers, commission agents, buyer associations that are associated with the agricultural market.
Often, wholesalers themselves bring the goods into a presentable condition, collect them, and sort them into small lots. This is exactly how they refrigerate, store, deliver and assemble (install) goods and stimulate the formation of new brands and sales growth.
The classifier is a universal thing. Each section consists of a detailed description of the activities that you can do. There is even a section in OKVED “Retail trade in other non-food products.”
Trade in goods not for foodProducts that are not intended for human consumption are called non-food products. Such goods include everything that cannot be used for food by animals or people, or everything that is unsuitable for cooking.
According to OKVED, retail trade in non-food products has code 46.4. The section is called “Wholesale trade of non-food consumer goods” and contains a large list of areas of activity.
Among them are trade:
- household items, including textiles;
- clothes;
- underwear;
- fur products;
- accessories, hats;
- hats made of leather;
- shoes;
- shoes made of any material;
- household electrical goods;
- household appliances, as well as sewing machines;
- radio and television equipment;
- photographic and optical equipment;
- electric heaters;
- electrical household appliances.
Each section contains a list of activities that apply to it.
For example, section 46 contains a description of wholesale trade, except for the sale of motorcycles and vehicles.
The OKVED subsection retail trade of non-food products is located in section 47.
Each of them describes in detail what type of store you can engage in this or that activity, in what volumes you can sell, and what quality the product can be (used or new).
For example, 47.78. The section description indicates other retail trade, which is carried out in special stores.
The group includes retail sales:
- photographic, optical or measuring instruments;
- services of specialists in optics;
- souvenirs, handicrafts, religious items;
- services for commercial galleries;
- liquid boiler fuel, bottled gas, coal, wood fuel;
- weapons and ammunition;
- numismatic and philatelic goods;
- non-food products that are not included in other groups;
- in commercial galleries.
There are OKVED codes in the classifier for retail trade in the market and non-stationary store. This code is 47.8.
It includes retail trade in a large assortment of new or used ones. goods. Typically, such activities are carried out with the placement of goods in a kiosk or tent, or an auto store. In the market or along the road.
Subsection 47.78.9 corresponds to the OKVED code “Retail trade in non-food products”, which are not included in other subgroups.
How to choose a section?When starting to register a business, you need to choose the right OKVED codes.
In order to do this, you need to select a section and subsection according to the description, and in the subsection itself, decide on the desired type of activity. To submit a correct application for registration, you need to use only those codes that have four characters or more. Applications containing three-digit codes will not be accepted.
The number of codes that can be specified is unlimited. But you need to choose some main category of activity, since it is from this category that the percentage of revenue must be at least 60% of the total income in this type of activity.
For example, according to OKVED, retail trade in non-food products can be carried out both through retail outlets, and through wholesalers.
Retail trade through multi-purpose stores are subclasses of OKVED 47.1 - OKVED 47.7. Retail trade carried out outside stores - OKVED 47.8 and OKVED 47.9.
SubclassesSubclass 46.7 indicates retail trade in non-food goods of a cultural and entertainment nature, carried out through special stores.
Moreover, each code corresponds to a different activity.
Retail trade in books in special stores is code 47.61, and retail trade in pens, pencils, and paper is code 47.62.
This detailed description attached to each section and each code.
Trade in other goodsThe classifier contains OKVED code 52.48.39 - specialized retail trade in other non-food products. This category includes any type of activity that is not mentioned in any other section.