Okvad rental of vehicles. Activity codes for Ip on cargo transportation

To register an entrepreneurship related to cargo transportation in 2020, you will need an OKVED 2 reference book. We will tell you step by step which code to choose for this type of activity. After all, mistakes will lead to the fact that registration may be refused.

OKVED 2 is a new directory of economic activities encrypted in digital codes. Its official name is OK 029–2014. It has been in effect since 2018 and has not expired in 2020. The old OKVED (with codes until 2017) is invalid in 2020.

How to determine which code to choose according to OKVED for cargo transportation, we will now consider.

Transportation of goods by an entrepreneur, why do you need OKVED

An individual entrepreneur has the right to choose any type of cargo transportation, be it air, water, land or pipeline. Depending on what will be the basis of the business. And the basis is the type of entrepreneurship that gives 51% of income or more. The businessman will be set the amount of payment of contributions for injuries and the form of taxation.

OKVED can also be taken into account when determining benefits for a businessman, and affect the receipt of a license.

According to the reference book, the entrepreneur must independently find the code not only for the main business, but also for all related ones, if any. Moreover, there can be only one main type of economic activity.

How to use OKVED cargo transportation in 2020

Despite its large size, the classifier is quite easy to use. The first thing to start with is to find the section you need. They are grouped according to the Latin alphabet.

If your occupation is the transfer of goods, materials, etc., then the section you need is N.

Section H « TRANSPORTATION AND STORAGE "includes:

• Passenger and freight transportation by any type of transport, both on a specific route and without it.
• Service at train stations and terminals, parking, handling and storage of cargo, etc .;
• rental of vehicles, their repair and maintenance;
• overhaul or maintenance of vehicles, except automobile;
• construction, maintenance and repair of highways, railways, ports, airfields;
• postal service.

To find required code, it is worth remembering its structure. It includes a combination of different numbers. They are subdivided:

XX - class

XX.X - subclass

XX.XX - group

XX.XX.X - subgroup

XX.XX.XX - view.

For cargo transportation, as the main type of income, it is enough to know the first four digits. For additional earnings 5-6 digits.

Having entered the required section of OKVED, in our case it is H, we first find the required class. Knowing the class, we go to the subclass, and then to the group. See which groups exist in Section H.

OKVED cargo transportation 2020 with decoding

It is worth determining the cipher as accurately as possible. For example, look at groups 49.41 and 49.42. In the first case, we are talking about the transportation of goods and the like, in the second case, personal belongings. Such nuances are not uncommon, even within the same group:

• 49.41.1 - transportation by specialized machines;
• 49.41.2 - by ordinary trucks.

Therefore, first clearly think over the type of your occupation, and then select the appropriate OKVED for it. How to do this in reality, read the example below.

An example of how to choose OKVED cargo transportation in 2020

Let's show with an example how to choose an OKVED code for yourself, depending on what the entrepreneur wants to do. In our case, the business will be related to cargo transportation.

Example. Suppose a businessman is planning to organize the transportation of various goods from the region to the city. He chose this type of business as the main one. And as an additional income, he also created a parking lot for trucks coming to the city of farmers.

He enters section N OKVED 2, runs through the classes and reaches 49.

• Class 49 is land transport activities. Then he goes through the groups of this class;
• Group 49.41 - all types of carriage of goods by road. We pass to the subgroup;
• There are three of them:
• 49.41.1 - transportation of goods by special machines;
• 49.41.2 - transportation by non-specialized cars;
• 49.41.3 - transport rental.

Of these three subgroups, 49.41.2 is suitable for our PI. There are no species in this subgroup, so let's stop here. In principle, the subgroup and species could not have been searched for. To fill out the p21001 form, in order to submit data to the Unified State Register of Legal Entities, 4 digits of the main activity code are enough. But we also have a side - this is a parking lot.

We repeat the steps, starting with the search for the desired class. In this case, it will be 52 - storage facilities and auxiliary transport activities.

• Group - 52.21 - auxiliary business related to land vehicles;
• View - 52.21.24 - parking, parking for cars.

Review of the latest changes in taxes, contributions and salaries

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

All types of economic activity in OKVED are classified and ordered by means of codes. In total, OKVED includes 17 sections with subsections. This is done in order to simplify tax accounting associated with certain types of activities of companies or entrepreneurs. You can find a complete list of OKVED codes on the official website.

The OKVED considers freight transportation in the section D - Manufacturing industries, subsection I - Transport and communications.

This includes both the transport of goods and the transport of passengers. This subsection contains all possible types of cargo transportation.

When organizing the transportation of goods, OKVED has codes that are more "generalized" and include several directions. For example, 63.4 "Organization of cargo transportation" or 60.2 "Activities of other land transport". These codes include several types of activities at once and there is no need to choose any specific areas from the sub-items.

When choosing the type of economic activity in the legislation there are always some subtleties that should be studied very carefully. For example, when choosing a cargo transportation OKVED code 63.4 "Organization of cargo transportation", the founder will not be able to engage in the insurance of the transported cargo.

During the initial registration of an organization with the Federal Tax Service Inspectorate, in order to obtain OKVED codes, the following documents are required (for organizations):

1. full copy or original extract from the Unified State Register of Legal Entities,
2. TIN certificate,
3. OGRN certificate.

An individual entrepreneur prescribes the desired OKVED codes in the Application for registration of an individual entrepreneur.

In the constituent documents, OKVED codes must be indicated, the transportation of goods is a difficult type of activity that requires particularly careful organization. When organizing cargo transportation, it is best to constantly consult with a lawyer who will help you determine the type of economic activity and correctly draw up all related documents.

A set of OKVED codes - Transport services, taxi, cargo transportation

We suggest you use a ready-made set of OKVED codes, compiled for transport services, taxis and cargo transportation. A set of codes is suitable both for registration of an LLC and for registration of an individual entrepreneur.

If necessary, in case of a more expanded scope of your company, you can independently supplement it with other codes corresponding to the type of activity of your future company.

• 60.21.3 - Passenger transportation by funiculars, aerial cable cars and lifts;
• 60.22 - Taxi activities;
• 60.23 - Activities of other land passenger transport;
• 60.24 - Activities of road freight transport;
• 60.24.1 - Activities of automobile cargo specialized transport;
• 60.24.2 - Activities of non-specialized road freight transport;
• 60.24.3 - Cargo rental road transport with a driver;
• 63.40 - Organization of cargo transportation.

On a note! To carry out your activities, you must select the OKVED codes.

There may be several of them, but the main one is only one! In the OKVED classifier there are codes under which your activity will be required to have a licensed status and you will need to obtain an appropriate license.

Therefore, when registering your company, choosing the main type of activity, do not forget to look through the list of licensed types of activity.

OKVED code for the carriage of goods

Each type of activity carried out with the aim of making a profit must be registered. The carriage of goods is a commercial activity. Therefore, companies involved in cargo transportation are required to have all the relevant documents.

Among the required papers, there must be a letter from Rosstat, which indicates the OKVED code for cargo transportation. Such a code is assigned to a specific area of ​​activity of an enterprise or organization. When registering an enterprise, an economic entity declares the type of work performed. Depending on the nature of these works, it is assigned an OKVED code - transportation of goods.

The information coding system exists to simplify tax accounting. The Russian Federation has a unified system of classification and coding of technical, economic and social information.

Part of this system is OKVED - the all-Russian classifier of types of economic activity. Each direction has its own specific number code.

This system is designed to streamline and systematize all types of activities.

Information coding is carried out in the unified state register and other information databases.

The codes are assigned by the registration authority - Inspectorate of the Federal Tax Service on the basis of a specified type of entrepreneurial activity with subsequent entry into the Unified State Register. The entrepreneur receives a letter with the assigned codes from the Federal State Statistics Service - Rosstat.

To arrange freight transportation according to OKVED, you must submit a written application, pay for the received receipt at Sberbank, and then receive a letter in two copies with a statistics code.

All-Russian Classifier of Economic Activities

Statistics codes OKVED - carriage of goods by road are listed in the "Transport and Communications" section of the All-Russian Classifier. The code consists of numbers indicating the class, subclass, species, subspecies and group.

The classifier provides codes for companies involved in the transportation of goods. The activity of road freight transport is recorded under the code 60.24 ... It is divided into subspecies and regulates the work of the automobile cargo specialized transport - code 60.24.1 and non-specialized transport - code 60.24.2.

Organizations engaged in the rental of freight vehicles with a driver are assigned a code 60.24.3.

Indicate which OKVED for cargo transportation, you must carefully consider the type of future activity. For example, if a sole proprietorship is engaged in cargo transportation, the recommended code is 60.24.2. If you change any data, you can submit an application and make changes to the codes.

The OKVED code for cargo transportation is required in the following cases: for registering an enterprise, opening a bank account, registering with a social insurance fund, a pension fund, a health insurance fund, for the customs service, etc.

To obtain codes at the first stage of registration of an enterprise in the Inspectorate of the Federal Tax Service, the following documents are required: an extract from the Unified State Register, TIN (taxpayer identification number) and OGRN (main state registration number) certificates.

Okvad for cargo transportation ip in 2019: a list of which ones to choose, related codes

OKVED codes are numerical values ​​that determine what types of activities an entrepreneur is engaged in, whether he must obtain a license to work and what tax regime he can use. All of them are collected in the OK 029–2014 classifier. When registering a business related to cargo transportation, an entrepreneur just needs to choose the appropriate codes and enter them in the application for the tax office.

What kind of cargo transportation can an individual entrepreneur organize?

The legislation defines cargo transportation as the movement of goods from one point to another by means of transport: land, air or water.

When registering an individual entrepreneur in this area, you must select the main OKVED code corresponding to the type of cargo transportation and the type of transport used. You can specify additional codes at your discretion - the main thing is that they complement the main one.

Cargo transportation can be carried out not only by road, but also by waterways, as well as by air and rail transport

• international - associated with leaving the country, therefore, many permits are required for their implementation;
• interregional - the most common type of cargo transportation between different settlements within the country;
• intracity - transportation without leaving the city.

Types of cargo transportation by type of transport:

• automobile - the best option for costs;
• railway - used when it is impossible to deliver the goods by car;
• air transportation - for express delivery;
• by water transport.

Cargoes are divided into types according to a number of characteristics: properties, dimensions, occupied space, material, shelf life.

Types of cargo:

• piece - occupy one place in the transport;
• bulk - they can be packed in bulk;
• dangerous - occupy a special position in the classifier of goods, their transportation is associated with risk;
• ordinary - their mass does not exceed the value specified by the manufacturer for a specific vehicle;
• oversized and heavy - their dimensions and weight are higher than those allowed for transportation in a particular car;
• perishable - require special conditions for transportation and storage.

The choice of the mode of transport for transportation depends on the type of cargo

List of OKVED codes for cargo transportation in 2019

In 2018, entrepreneurial activity is classified in accordance with OK 029–2014 (OKVED-2). The field of cargo transportation belongs to section H "Transport and storage". The section includes activities for the movement of goods by rail and road, by water and by air. It also contains codes to denote activities associated with transportation.

For shipping codes, see Section H - Transport and Storage

If you want to deal directly with the transportation of goods, choose one of the four-digit codes:

• 49.20 "Activity of railway transport: transportation of goods" - includes the transportation of any goods by rail, does not include loading and unloading operations;
• 49.41 "Activities of freight transport, automobiles" - implies the transportation of goods of any kind, composition and level of danger on highways, as well as leasing trucks with a driver;
• 49.42 "Transportation services" - assistance in moving to individuals and companies;
• 50.20 "Transportation of goods by sea" - transportation can occur on schedule or without it, including abroad; also the code includes the leasing of vessels with a crew;
• 50.40 "Carriage of goods by inland waterways" - transportation along rivers and inland canals;
• 51.21 "Carriage of goods by air" - according to the departure schedule and without them;
• 53.20 "Postal and courier activities" - does not include delivery by freight vehicles.

The activity of road freight transport in the OKVED-2 classifier includes 3 detailing codes

Having decided on the main OKVED, proceed to the selection of related codes.

There is one more OKVED - 51.22, for the delivery of goods by space transport. It is unlikely that such an activity will be registered on an individual entrepreneur, but theoretically there is such an opportunity.

Selection of accompanying codes from the OK 029–2014 classifier

In addition to the main activity code, you may need auxiliary ones. If you plan to open a transport company for individuals and store goods in your own warehouse, write in the OKVED statement 52.10 "Warehousing and storage". It includes work on the arrangement of warehouses, granaries, bunkers, refrigerators and other infrastructure facilities for the storage of any cargo.

A detailed description of the auxiliary codes for organizing warehouses and infrastructure facilities can be found in the OK 029-2014 classifier: section H, paragraph 52

Code 52.21 is useful for the provision of related services and technical assistance to land transport on the road. Having entered such OKVED, you can open a bus station or a loading and unloading point on the highway - of course, after obtaining permission from road services. Code 52.22 allows you to provide similar services to watercraft, and 52.23 - to air transport.

Mandatory codes for cargo transportation:

• 52.24 - for work on loading and unloading, it does not matter what type of transport you use for transportation;
• 52.29 - for preparation of goods for shipment, registration of waybills, performance of services for the delivery of goods to your home.

For the organization of postal or courier services, OKVED 53.10 and 53.20 are useful.

If you plan to transport liquids and gases, and part of the way they will pass through the pipeline, be sure to add code 49.50 - "Pipeline transport activities".

The nuances of choosing the OKVED code: how not to be mistaken

When choosing points related to the transportation of goods in OKVED, be prepared that the tax inspectorate will have questions about the license. Any activity related to transport is subject to licensing - including cargo transportation and repair of the vehicle fleet. A license of type "G" is issued for the carriage of goods, and type "T" for transport services.

If you entered the code, but in fact do not engage in cargo transportation, you will have to provide supporting documentation during the check. If the inspector discovers that the activity is carried out without a license, the individual entrepreneur will be fined.

For the transportation of perishable goods and foodstuffs, additional permits from the sanitary and epidemiological station and a driver's health record will be required.

When issuing an IP, do not rush to indicate all the codes at once - if you are just starting work, one or two is enough. Subsequently, the missing numbers can be added to the USRIP in 3-5 days.

When registering an individual entrepreneur, OKVED codes fit into the columns of the application P21001 on page 3 - you can enter four-digit numbers or specify the code up to 6 digits

The OKVED codes entered into the information about the entrepreneur affect the choice of the taxation system. As an IP, you can use one or several systems at the same time, but subject to the restrictions:

• OSNO (general mode) - installed by default, operates without restrictions;
• STS (simplified system) - there are restrictions on the number of employees and maximum revenue;
• UTII (tax on income imputed by the state) - cannot be applied if there are more than 20 cars in the company's fleet or the number of employees exceeds 100 people;
• Patent (flat tax) - cannot be applied simultaneously with UTII.

Individual entrepreneurs engaged in the transport business often choose UTII as the most rational type of taxation.

In the application for registration of an individual entrepreneur, it is enough to indicate the four-digit OKVED codes, but the activities within each code are divided into several groups. Review them before entering into the document - you can specify any code up to 5-6 digits. Once you select the codes, match them to the list of activities subject to licensing, and find out what other permits are needed to work.

Activity codes for individual entrepreneurs in cargo transportation

OKVED - the all-Russian classifier of economic activity - part of a unified classification and coding system, covering the technical, economic and social information of the Russian Federation. All types and subspecies of economic activities of individual entrepreneurs have been assigned special codes, reflected in the sections and subsections of the current OKVED 2 in 2018, which has been in effect since the beginning of 2017.

For individual entrepreneurs and LLCs that provide cargo transportation services, coding will be needed for registration, opening a bank account, at customs, when registering with a pension fund and medical and social insurance funds. The code of the type of entrepreneurial activity, chosen by the entrepreneur, limits the list of services provided by him. Going beyond the limits established by the code should be accompanied by its clarification in the USRIP.

Otherwise, penalties may follow.

General information about OKVED

An individual entrepreneur prescribes the desired codes in the application for registration of an individual entrepreneur. In addition to the main code, several accompanying ones can be written in order to avoid unnecessary hassle of making changes to the USRIP in the future.

In this case, you should be very careful, since some types of activities provide for special licensing and the fulfillment of conditions that require financial costs.

And if the individual entrepreneur does not own the appropriate package of permits, then penalties will follow.

The classifier is periodically reviewed, therefore, when registering, you need to find out the current version on the official website of the tax service. The following levels are present in the OKVED coding:

• xx - class;
• xx.x - subclass;
• xx.xx - group;
• xx.xx.x - subgroup;
• xx.xx.xx - view.

What OKVED codes are chosen for the provision of cargo transportation services?

This type of entrepreneurial activity in OKVED is reflected in section "H", class 49, covering the activities of land and pipeline transport. Subclass 49.4 refers specifically to the activities of freight transport and the provision of freight transport services. This subclass contains the following code groups that are suitable for carriers: 49.41 and 49.42.

Group 49.41 covers transportation by road by road of all types of goods that differ in size, properties, requirements for transportation and storage temperatures, storage periods.

Types of cargo:

• bulk, piece, in containers;
• dangerous, since their transportation is associated with risk, transportation activities require compulsory licensing;
• oversized and heavyweight;
• perishable, require certain conditions of transportation and storage.

Types of cargo transportation by routes:

• international - require many permits;
• interregional and intercity - the most common type of cargo transportation carried out between settlements of the Russian Federation;
• intracity - transportation of goods within the city.

Group 49.41 contains the following subgroups:

• 49.41.1 - transportation of goods by specialized vehicles - cement trucks, mixers, fuel trucks;
• 49.41.2 - transportation by specialized machines;
• 49.41.3 - lease of freight vehicles with a driver.

The most suitable option for entrepreneurs and organizations involved in cargo transportation is group 49.42. It refers to services for the carriage of goods provided to legal entities and individuals. Usually, the code 49.42 is chosen by the carriers as the main one.

What related codes can carriers choose?

If an entrepreneur or an organization is going to expand the list of services provided, then it is necessary to include codes for the types of activities associated with cargo transportation. For example, it can be the storage of goods in our own storage areas, unloading and loading activities, and the provision of technical assistance. The corresponding codes are found in class 52.

Group 52.10 includes activities related to warehousing and storage of goods:

• 52.10.1 - frozen and chilled;
• 52.10.2 - liquid and gaseous;
• 52.10.21 - oil and oil products;
• 52.10.22 - gas and products of its processing;
• 52.10.23 - other liquid and gaseous media;
• 52.10.3 - grains;
• 52.10.4 - others.

The provision of technical assistance and similar services is carried out in accordance with the codes:

• 52.21 - land transport on roads;
• 52.22 - to watercraft;
• 52.23 - air transport.

The following codes are often selected as accompanying codes:

• 52.24 - carrying out work on loading and unloading;
• 52.29 - preparation of goods for transportation, registration of waybills, delivery of goods to your home;
• 53.10 and 53.20 - provision of courier and postal services;
• 96.0 - provision of other personal services;
• 96.09 - provision of personal services not included in other codes.

The choice of the code must be taken responsibly, since it is not only a parameter for statistical information, but also has an important influence on:

• the ability to choose a specific tax regime - UTII, USN, patent (individual codes allow you to choose only certain taxation systems for cargo transportation), some activities are generally closed for individual entrepreneurs;
• the presence or absence of a need for licensing;
• the size of the insurance rate for the FSS, if we are talking about hazardous work, then the insurance will be high.

Incorrectly selected accompanying codes can incur unnecessary costs and even lead to penalties in the event of non-fulfillment of conditions that are required for certain activities.

OKVED codes for individual entrepreneurs by type of cargo transportation

Cargo transportation is one of the most popular areas of business among entrepreneurs in the Russian Federation, despite high competition.

To be able to engage in a similar line of business, you must register as an individual entrepreneur and select the appropriate OKVED codes. The registration procedure has features characteristic only for this line of business.

What are these features, and how to choose the right tax regime for an individual entrepreneur engaged in cargo transportation.

Registration of individual entrepreneurs for cargo transportation

The procedure for opening an individual entrepreneur for carrying out cargo transportation in 2018 is similar to the standard procedure for registering as an individual entrepreneur, it includes several steps:

1. Preparation of documents and payment of state fees.
2. Transfer of the set to the Federal Tax Service.
3. Waiting for a decision.
4. Obtaining documents confirming registration.

You will need to prepare a standard package of documents:

• a receipt confirming the fact of payment of the state duty (800 rubles);
• copy of the individual entrepreneur's passport (front page and registration are enough);
• registration application (Р21001) - the form is established by law, you can get it at the department of the Federal Tax Service or on the website of the tax service. You will need to provide personal data, as well as a contact phone number for communication, selected OKVED codes.

Additionally, documents for the vehicle are requested. This is due to the fact that an individual entrepreneur must have a tool to implement a business. You will also need to provide documents of title (lease agreement, lease, vehicle registration certificate).

If the selected direction of cargo transportation is subject to licensing, it is necessary to prepare and send a set of documents to obtain it:

• an application of the established form - includes the data of the individual entrepreneur, a request for a license, a list of applications, as well as a signature and date;
• extract from EGRIP;
• documents for the vehicle;
• an agreement with a medical institution for the implementation of pre-trip examinations;
• confirming the availability of capacities and / or resources for Maintenance TS.

The license is valid for 5 years, but the control authorities can terminate the license ahead of schedule or cancel the document altogether. The decision to terminate the license may also come from the individual entrepreneur.

There are several ways to submit documents to the tax authorities:

• personally;
• through a representative - you will need not only to issue a notarized power of attorney to the authorized person, but to certify the registration application;
• by mail - by registered mail with a list of documents to be sent;
• through electronic services - the service is provided by the Portal of State Services, as well as the Personal Account of the taxpayer on the website http://www.nalog.ru. The decision will be sent to the user's personal account.

There are companies that provide intermediary services when registering an individual entrepreneur. Their task is to simplify the procedure, to reduce the time spent by the client. For representing interests, you will have to pay a fee of 2-3 thousand rubles.

The registration procedure takes 5 business days. It is considered completed after the corresponding entry is made in the USRIP.

The inspector of the Federal Tax Service will issue the entrepreneur OGRNIP (confirms the registration), EGRIP (extract from the register of entrepreneurs), a notification of tax registration, notifications of statistical codes and registration with the Pension Fund of the Russian Federation.

After receiving these documents, the entrepreneur can apply to the bank to open a current account. It is worth noting that the IP can work without printing.

FTS bodies have the right to refuse registration. In this case, a letter will be sent to the applicant with detailed explanations of the reasons for such a decision, after the elimination of which the documents can be submitted again.

Definition of the taxation system

Choosing the right taxation system is essential to simplify accounting and conduct business efficiently.

An entrepreneur engaged in cargo transportation can choose one of the forms of taxation:

All of these modes have both advantages and disadvantages. Therefore, before deciding on the form of taxation for cargo transportation, it is necessary to analyze the planned volumes of business, compare the conditions for different regimes. The main criterion for choosing a mode is the size of the vehicle fleet.

Other criteria for analysis:

1. Volumes of (planned) orders.
2. Document flow, as well as the presence of a dedicated accountant.
3. Tax rate and tax amount to pay.

The main tax regime is suitable for those entrepreneurs who have a large fleet of vehicles, as well as a large staff of employees.

The advantages of the regime are:

• there are no restrictions on the amount of income, the number of vehicles;
• the possibility of cooperation with companies paying VAT.

The disadvantages of the regime include:

• voluminous workflow and cumbersome bookkeeping;
• obligations to pay VAT. Entrepreneurs, whose annual turnover is insignificant, can apply to the fiscal authorities with an application for exemption from VAT. FTS approval will be required. The right must be confirmed every year.

The use of the regime is also justified if there is a large item of expenditure (for example, if the vehicle is rented). Otherwise, the application of the regime can lead to significant costs.

The simplified tax regime is the most popular among entrepreneurs, due to the following positive characteristics:

• the ability to independently choose the object of taxation - “income” or “income minus expenses”. The choice must be made based on the size of the costs. The rate depends on the selected object, 6% and 15%, respectively. The entrepreneur can replace the selected object from the beginning of the new tax period (year);
• simplified reporting;
• the ability to reduce the amount of tax paid by the amount of insurance premiums.

The negative characteristics of the regime include:

• limiting the level of income, as well as the number of employees;
• the transition to a different tax regime is allowed only from the beginning of the new calendar year.

The imputed tax regime is popular among individual entrepreneurs engaged in cargo transportation.

This is due to:

• the need to keep records of only a physical indicator (the number of vehicle units). It is not required to keep records of expenses for fuels and lubricants, as well as other costs;
• the amount of tax does not depend on the actual level of income;
• the ability to combine with other modes. Supplementary regimes allow entrepreneurs to optimize accounting and reduce the tax burden.

The regime also has negative characteristics:

• the need to transfer tax to the budget regardless of the presence / absence of income;
• the number of vehicle units must not exceed 20.

Individual entrepreneurs with a small fleet of vehicles should choose between UTII and PSN. To make a decision, it is necessary to compare the cost of the patent and the amount of imputed tax, the amounts of which are set by the regional authorities.

The advantage of the patent system is that there are no reporting requirements (however, it is required to keep records of the income received). Among the minuses is the limited use.

It is also important to know that the application of a patent is only allowed in the region of issue.

Depending on the chosen regime, the entrepreneur forms and submits to the tax authorities the reports regulated by the legislation.

In addition, the SP must maintain the following documentation, regardless of the selected mode:

• waybills... Issued for each trip, regardless of the driver's category. It is important to involve a health worker to certify the suitability of drivers for the route;
• an employment contract with a driver and a power of attorney for the right to drive the vehicle;
• accounting book of issued waybills;
• contracts with buyers for the provision of freight forwarding services.

To take into account (according to OSNO and STS) expenses for fuel and lubricants, you must have documents confirming the costs.

If the entrepreneur does not write an application for changing the regime within 30 days from the date of registration, OSNO will automatically be applied. The application is of a notification nature, you do not need to wait for confirmation from the tax authority.

Choice of activities

As of 2018, individual entrepreneurs who decide to start a business related to the organization of cargo transportation must, upon registration, select the appropriate OKVED codes from the All-Russian Classifier directory, which is a line of business with decoding. All types of transportation, as well as related areas of business are presented in section H "Transportation and storage".

Shipping of OKVED for individual entrepreneurs is represented by the following codes:

• 20 - implies the carriage of goods by rail, without loading and unloading operations;
• 41 - transportation of goods of any level of complexity and danger by cars, leasing of trucks;
• 42 - assistance in moving for individuals and legal entities;
• 20 - carriage of goods by a ship, leasing a ship with a crew;
• 40 - similar to 50.20, but on domestic routes;
• 21 - air transportation;
• 20 - activities of couriers, without transportation.

You need to choose one main OKVED and an unlimited number of additional ones. It is important to determine the types of activities associated with the main direction. For example, when opening a business for the transportation of goods of individuals, you can attend to the warehousing and storage of goods.

You will need the code from the "Warehousing and storage" section.

Speaking about which OKVED code to choose as an additional one, it is necessary to note the obligatory presence of some codes:

• 24 - will allow carrying out work on loading and unloading, regardless of the type of transport;
• 29 - allows you to prepare goods for shipment, draw up a waybill, deliver to the customer's door.

The activities of individual entrepreneurs related to the transportation of certain types of goods require licensing. This fact arouses the interest of the regulatory authorities when checking an entrepreneur.

If the activity declared by the code is not carried out, you will need to provide supporting documents. Carrying out licensed activities without permission is subject to penalties. The carriage of goods weighing up to 3.5 tons does not require licensing.

When carrying out international transportation, it is required to obtain a permit and customs documents.

When registering, you can specify an unlimited number of OKVED without charging a fee. However, there is no need to specify all the codes at once, 3-5 is enough. In the future, the list can be expanded.

• in the absence of experience, it is better to start with intracity transportation;
• it is necessary to build long-term relationships with customers, which will ensure the availability of permanent orders;
• you can request letters of recommendation from large clients;
• the presence of the site will give weight to the image;
• it is important to monitor the quality of the services provided, as well as the safety of the transported goods.

Thus, if you want to organize a successful business in the field of cargo transportation, you must carefully analyze the tax legislation, assess the likely volume of business. Strict adherence to the law, the correct choice of the taxation system will avoid impressive expenses.

Current OKVED codes for individual entrepreneurs for cargo transportation in 2019

Cargo transportation is a business that, although it is ranked among the most competitive branches of business, still occupies a worthy position in the economic sphere and is extremely popular in Russia.

For people who have been entrepreneurs for several years, it is not difficult to correctly draw up documentation that allows them to legally conduct business, but for beginners, this process often gives rise to a lot of problems.

What do the OKVED codes for cargo transportation mean for individual entrepreneurs.

One of the important tasks for a beginner entrepreneur to engage in cargo transportation is the registration of an individual entrepreneur, as well as the choice of a profile cipher from OKVED - the All-Russian classifier of types of economic activity.

The process of registering an OKVED identifier for cargo transportation is characterized by certain features that are unique to this type of business direction.

In this article, we will talk about the specifics of choosing the OKVED encoding, what additional codes will be needed in the process of private activity, so that all actions of the subject are legitimate from a legislative point of view.

What kind of cargo transportation can an individual entrepreneur carry out?

When creating any business, the most important task for a future entrepreneur is drawing up a business plan and official registration of documentation that allows the entity to engage in certain activities.

To systematize entrepreneurs in state bodies on the territory of the Russian Federation, there is a general OKVED classifier for all types of economic activity.

From the list of codes of the All-Russian systematizer, the subject during registration activities must indicate in the documentation a digital cipher corresponding to the direction of business that will be carried out by the individual entrepreneur.

The collection of codes in the latest edition consists of twenty one sections and about three thousand subsections. It is actually not so easy to decide what to indicate for your economic activity so that it is transparent and does not raise questions about the legality of procedures from the relevant structures.

Cargo transportation is defined by legislation as the delivery of goods from one point to another by means of vehicles of the land, water or air category.

When submitting documents for running a business involving the transportation of goods, you will need to indicate the fundamental OKVED code of cargo transportation in accordance with the type of activity and category of transport vehicles used, with the possibility of its subsequent addition with ciphers of secondary importance.

Secondary codes should be selected in such a way that they are in harmony with the fundamental cipher as much as possible, allow them to legally engage in entrepreneurial activity, taking into account all the procedural nuances of the provision of services. The legislation for private business entities provides, in accordance with OKVED, transport services of the following categories:

1. Depending on the type of transport: water, air and land, which include the delivery of goods by rail and road.
2. Regional, interregional and international transportations are distinguished by route directions.
3. According to the type of cargo transported, piece, bulk, hazardous, perishable, large-sized and standardized products are differentiated.

In order for the transportation of goods to be carried out in the future to be legal in nature, it is worth very careful preparation of all accompanying documents, and especially to the choice of the main OKVED code.

In the course of business activities, this code will be the main identifier of an individual entrepreneur in the documentation; it is entered into the general database of the state register of entrepreneurs, which will allow consumers of "services" to check the legality of the company's functioning.

List of OKVED codes for transportation of goods in 2019

An entrepreneur on legal rights will be able to organize services for the transportation of goods of any type only after registration of an individual entrepreneur with the obligatory indication of the OKVED code in the documentation. For 2019, the collection of codes OK 029-2014 or OKVED-2, approved at the legislative level in 2017, is valid. The industry related to the transport of goods is classified under H Transport and storage.

An entity who plans to open an individual entrepreneur for cargo transportation should choose the fundamental code from the list of ciphers "Transportation and storage", which indicates the options for providing all kinds of services for the transportation of goods.

According to the current legal standards, the correct code must consist of at least three digital values. In practice, the most common and voluminous in terms of functionality are four-digit digits for the main cipher.

The category "Transportation and storage" includes the transportation of goods and passengers, whether or not going in accordance with the timetable on railways, highways, water and air routes, pipelines.

This section also includes accompanying activities involving the operation of stations and parking lots, unloading and loading of goods, storage and handling of transported products, provision of postal services, and rental of vehicles together with a driver or operator.

The H section contains five subsidiary subsections, from 49 to 53. Code 49 provides for land and pipeline transport business. The next two digits, after the code 49, should be chosen by the individual entrepreneur, depending on whether he plans to be engaged in rail, pipeline or road transportation. Most often, entrepreneurs choose from this subgroup:

1. Identifier 49.20, if the field of activity is attributed to the railway transportation of goods and the provision of services.
2. The 49.41 coding is selected for the implementation of cargo transportation by motorways by means of trucks and light vehicles with the possibility of renting vehicles with a driver.
3. Code 49.42 will allow individual entrepreneurs to provide transport services to organizations and private entities for moving.

A subdivision marked 50 is selected by individual entrepreneurs, the scope of which provides for the transportation of exclusively by water vehicles of both domestic and maritime categories, with distribution for the transportation of passengers and goods. For example, the field of passenger transportation by sea routes provides for the choice of code 50.10.

The OKVED code for cargo transportation 51 is intended to identify activities related to aviation and space transportation. In accordance with the type of activity envisaged, additional digits of the code are selected, for example, cipher 51.

21 predetermines the possibility of air cargo transportation with or without departure schedule.

Marking 52 is chosen by an individual entrepreneur if his industry is related to warehouse management or auxiliary transport services.

This category of identifiers is often necessary for a business entity as an auxiliary one, if not only transportation activities are envisaged, but also the arrangement of facilities where the transported goods will be stored.

Code 53 OKVED identifies entrepreneurship that provides for the provision of courier or postal services, which include loading, transportation and delivery of parcels and letters, financial transfers.

Accordingly, for a novice entrepreneur, before entering the code, it is important to analyze in detail the direction of the planned activity, on the basis of which to choose the fundamental cipher from the presented list. You can get acquainted in detail with the available OKVED codes in the public domain on the Internet using online resources, for example, at the link http://classifikators.ru/okved.

Selection of accompanying codes

For the organization of cargo transportation, OKVED provides for a wide range of identifiers, covering as much as possible various branches of business.

However, often one identifier from the OKVED register is not enough to cover all types of work necessary for the correct functioning of a business.

For this, entrepreneurs are provided with the ability to enter additional codes into the registration documentation that allow individual entrepreneurs to perform operations that are important for business activities. The accompanying ciphers are selected from the same classifier as the main code.

For example, it is impossible to provide cargo transportation services without their preliminary loading and subsequent unloading upon arrival at the destination.

To perform these operations on legal grounds, it is worth adding code 52.24 to the number of additional ones, which allows these operations to be carried out regardless of the type of transport used.

To issue road transport, accompanying waybills and provide services for the delivery of goods to individuals will allow code 52.29.

Cipher 52.21 will allow providing technical assistance services for land transport on the roads, while a similar service for water transport facilities is authorized by code 52.22, and it is allowed to service aircraft based on identifier 52.23 in the documentation.

When providing road transport services for the transport of goods, entrepreneurs often use dispatch installations, which are subject to licensing. In order to legitimize the dispatching equipment and service, it is worth specifying as an additional identifier 52.21.29. A special category of business is the organization of transportation of goods of liquid and gas categories.

Often this line of business requires an additional identifier of 49.50, which authorizes the exploitation of the pipeline transportation service.

Accordingly, in order to legally carry out all the envisaged operations, an entrepreneur should scrupulously and in detail analyze all the working moments that are planned in the course of the business's functioning, legalize their implementation by entering additional codes from OKVED into the documentation.

The specifics of choosing an OKVED identifier: how to avoid a mistake?

To the question of which code to choose for your business, in a situation where a potential individual entrepreneur has doubts about the correctness of his decision, a legal consultant will help to find an answer and sort out problematic issues, whose services experts recommend using when preparing documents. As for the legal framework, in 2018 no changes were made to OKVED, the version of the document dated January 1, 2017 is valid.

In the process of registering documents, an individual entrepreneur must be ready for the need to provide license certificates in tax authorities for vehicles that will be operated. A situation in which a business entity does not have license documentation threatens him with impressive penalties.

Any cargo transportation, repair service and vehicle maintenance are subject to licensing.

Accordingly, having decided on the main, as well as additional ciphers, they should be compared with the list of categories of activity requiring a license or special permits so as not to violate the law, with all the ensuing consequences.

You should also not get carried away with the admissibility of entering any number of additional codes into documents, since when registering a cipher, according to which the activity is not performed, you will have to provide accountable materials certifying this fact.

For aspiring entrepreneurs at the start-up stage of a business, it is often sufficient to choose one fundamental and two or three additional ciphers.

A feature of the selection of auxiliary encodings, in contrast to the main code, is the fact that they can be added to the system after the main documentation has been completed, therefore, even if the individual entrepreneur "forgot" or "did not foresee" the need to enter a certain cipher, it can be registered through the appropriate structures in any time. This procedure takes no more than five working days. Additionally, the legislation authorizes the addition of an accompanying cipher if it is necessary to expand the scope of activity, if it does not go against the main focus of the company.

Another important nuance associated with the selection of codes is the emerging problem of choosing a tax system.

The tax system of UTII is popular among individual entrepreneurs in cargo transportation, which is considered the most rational from a financial position, however, it can be used exclusively in companies that have no more than twenty pieces of equipment and a staff of no more than one hundred people at their disposal.

When choosing a taxation scheme, it is worth making a prospective assessment of the relevance and demand for services, the potential scale of financial productivity, which will predetermine the company's turnover, annual income, and, accordingly, the possibility of paying state fees.

The OKVED classifier contains several classes, including cargo transportation activities. The specific code is selected depending on the type of transport and type of cargo.

Is it obligatory to indicate the OKVED code when carrying out activities in the field of cargo transportation in 2020

The main reasons why it is imperative to select a code for the type of economic activity are as follows:

• filling out an application for registration of a legal entity or for registration of an individual entrepreneur without specifying OKVED is unacceptable, since this mandatory requisite is present in the "I" sheet of the application in the form of P11001 for the organization (or sheet "A" of the application in the form of P21001 for the individual entrepreneur);
• the primary establishment of the rate of insurance premiums against industrial accidents depends precisely on the selected OKVED code;
• the choice of a special tax regime (for example, imputation or patent) depends on the type of activity.

But there is also another point related to the use of transport tax incentives. Subp. 4 p. 2 art. 358 of the Tax Code of the Russian Federation says that those cargo river, sea and aircraft that are owned by organizations or entrepreneurs whose main activity is cargo transportation are exempted from taxation.

In this context, the ruling of the Arbitration Court of the Moscow District of 03.09.2014 No. F05-9356 / 14 in case No. A41-44350 / 2013 is interesting. The court sided with the tax authorities, who refused to apply the transport tax exemption to the organization. One of the arguments of the judges was the absence of the corresponding OKVED code in the company's documents. This was not the only argument, but nevertheless, in order to avoid possible disputes, one should not neglect the inclusion of the code for cargo transportation in the Unified State Register of Legal Entities or EGRIP.

Structure of OKVED codes

Currently, the OKVED 2 reference book is used ("OK 029-2014 (NACE Rev. 2). All-Russian Classifier of Economic Activities" (approved by order of Rosstandart dated January 31, 2014 No. 14-st)).

The structure of the codes looks like this in the reference:

• XX grade
• XX.X subclass
• XX.XX group
• XX.XX.X subgroup
• XX.XX.XX view

The minimum number of OKVED characters in documents for registration authorities with their subsequent reflection in the Unified State Register of Legal Entities or USRIP is 4.

This is indicated by the order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ-7-6 / [email protected]"On the approval of the forms and requirements for the execution of documents submitted to the registering authority during state registration of legal entities, individual entrepreneurs and peasant (farmer) enterprises."

Codes in the classifier OKVED 2 for cargo transportation in 2020

The codes of the main type of economic activity should be looked for in section H of the reference book. It is called "Transport and Storage".

But not all codes are suitable for cargo transportation.

Consider in the table a list of designations that you can use in your activities.

The structure of the table is built as follows:

• codes are grouped by classes (2 characters) and subclasses (3 characters) - these designations cannot be used in applications for registration authorities;
• the following are line by line codes that can be used in documents for registration authorities (depending on how much you want to detail your type of activity in documents):
  • groups (4 characters) with decoding;
  • subgroups included in them (5 characters) with decoding;
  • the types included in them (6 characters) with decoding.

What is the threat if you enter the wrong OKVED code in 2020 for cargo transportation?

Both legal entities and entrepreneurs have the right to indicate more than one type of activity in their registration documents.

In addition, there are no legal restrictions on the conduct of activities, the code of which is not reflected in the Unified State Register of Legal Entities or Unified State Register of Legal Entities.

But we should not forget about the extra-legal obligation at the legislative level to notify the registering authority of all changes within three days. This follows from paragraph 5 of Art. 5 of the Law "On State Registration of Legal Entities and Individual Entrepreneurs" dated 08.08.2001 No. 129-FZ.

For violation of the term, a warning to an official or an administrative fine in the amount of 5,000 rubles (clause 3 of article 14.25 of the Administrative Code) is threatened. But for failure to submit an application for changes, the administrative fine is already from 5,000 to 10,000 rubles (clause 4 of article 14.25 of the Administrative Code).

In 2019 OKVED "Vehicle rent" will be formed as follows:

looking for the section "N" in the classifier;

the required codes are located in activity subclass 77.1.

Grouping 77.1 "Rent and leasing of motor vehicles" has a hierarchical structure and consists of two smaller groupings:

77.11 - applies if a business entity rents out cars and light vans (weight  up to 3.5 tons);

77.12 - used for leasing trucks, trailers, semitrailers, tractors (weight - from 3.5 tons).

Special attention should be paid to the fact that these codes are used if only the vehicles themselves are rented without drivers. For renting cars with drivers, other OKVED codes are provided, which are actually intended for transportation services (those and other codes are given in the table below).

For the types of activities according to OKVED "Renting a car" located in section "N", the following is typical:

only the object itself is leased;

the lessee operates the leased object;

the tenant pays the rent.

Activities related to financial leasing are not classified under “N” section.

Number of digits in the code

How many digital characters of the code must be indicated in the application forms for state registration of legal entities and individual entrepreneurs? Legislation requires that the OKVED code "Rent a car" must consist of at least 4 characters. For example, 77.11. Consider the structure of this code:

77 - class;

77.1 - subclass;

77.11 - group.

All OKVED codes for leasing vehicles included in the classifier consist of 4 digits. Detailing for narrower types of activities is not provided.

It is necessary to indicate codes, including:

when applying for registration with the Federal Tax Service Inspectorate;

when developing statutory documentation;

when applying for a change in the main type of activity.

The use of OKVED codes helps the state keep statistical records in the context of economic directions and monitor the state of affairs in certain industries. This code has an important role in the payment of taxes and deduction of mandatory insurance premiums.

Business entities have the right to indicate in the constituent documents an unlimited number of OKVED codes. If the first code indicates the OKVED code of car rental, this type of activity will be considered the main one and the entrepreneur expects to receive the greatest profit from its conduct.

See also: How to open an additional OKVED for individual entrepreneurs

Who applies OKVED codes?

The OKVED code "Rent a car" can be applied by legal entities and individuals (IP) who work on a general or simplified tax regime, and carry out entrepreneurial activities in the provision of motor transport services.

OKVED codes for car rental (grouping 77.1) cannot be used by subjects working on UTII or a patent. This is due to the fact that this activity cannot be equated with the activity of transporting goods and passengers, which can be transferred to UTII and the patent system.

The OKVED code often plays a decisive role in choosing a tax regime. Novice businessmen are faced with the fact that tax officials refuse to switch to one or another taxation system precisely because of the chosen type of activity. And regional departments can reduce tax rates for organizations and individual entrepreneurs engaged in certain types of entrepreneurship. Also, the OKVED code of the main type of activity affects the amount of social insurance contributions for compulsory insurance against industrial accidents.

Read also: List of licensed activities 2019 according to OKVED

Transport services and rental of transport: choosing a code from OKVED

71.1 Car and light car rental services (up to

71.10 Rental services of cars and light vehicles (up to
3.5 t) vans without driver
71.10.1 Car and light car rental services (up to
3.5 t) vans without driver
71.10.10 Car and light car rental services (up to
3.5 t) vans without driver
10.71.10.000 Car and light car rental services (up to
3.5 t) vans without driver
This class does not include:
- services for renting cars with a driver
(see 60.22.12)
71.2 Rental services of other vehicles and
equipment
71.21 Rental services of other land transport

This class does not include:
- services for renting cars without a driver
(see 71.10.10)
71.21.1 Rental services of other land transport
means and equipment without a driver
71.21.11 Rental services of freight vehicles without
driver
71.21.11.000 Rental services of freight vehicles without
driver
This class includes:
- services related to the rental of motor vehicles
means intended mainly for transportation
goods (trucks, tractors, trailers,
semi-trailers, cargo vans, other cargo
vehicles without a driver)
This class does not include:
- services for the rental of freight vehicles with
by driver (see 60.24.30)
71.21.14 Rental services of motorcycles, camper vans and
trailers
71.21.14.000 Rental services of motorcycles, camper vans and
trailers
This class does not include:
- light van rental services (see 71.10.10)
- services for the rental of residential or office mobile
premises for construction work (see 71.32.10.150)
71.21.15 Rental services of other land transport


71.21.15.000 Rental services of other land transport
means and equipment without a driver or operator, not
included in other groupings
This class includes:
- services related to the rental of passenger
public vehicles, for example
buses, without driver
- services related to the lease of other land
vehicles and equipment without a driver or
operator not included in other groupings
This class does not include:
- services for the rental of public passenger vehicles
transport with a driver (see 60.23.11)
- bicycle rental services (see 71.40.14.110)
71.22 Services for renting water vehicles without
crew
71.22.1 Services for renting water vehicles without
crew
71.22.10 Services for renting water vehicles without
crew
71.22.10.000 Services for renting water vehicles without
crew
This class includes:
- services related to the rental of sea, river and other
ships without crew (including aircraft on air
pillow), intended mainly for transportation
passengers or cargo
This class does not include:
- services for the rental of seagoing vessels with a crew (see.
61.10.31)
- services for renting other vessels with a crew (except
marine) (see 61.20.31)
- services for the rental of pleasure boats (see.
71.40.14.150)

Is a business that, although it is ranked among the most competitive branches of entrepreneurship, still occupies a worthy position in the economic sphere and is extremely popular in Russia. For people who have been entrepreneurs for several years, it is not difficult to correctly draw up documentation that allows them to legally conduct business, but for beginners, this process often gives rise to a lot of problems.

One of the important tasks for a beginner entrepreneur to engage in cargo transportation is the registration of an individual entrepreneur, as well as the choice of a profile cipher from OKVED - the All-Russian classifier of types of economic activity. The process of registering an OKVED identifier for cargo transportation is characterized by certain features that are unique to this type of business direction. In this article, we will talk about the specifics of choosing the OKVED encoding, what additional codes will be needed in the process of private activity, so that all actions of the subject are legitimate from a legislative point of view.

What kind of cargo transportation can an individual entrepreneur carry out?

When creating any business, the most important task for a future entrepreneur is drawing up a business plan and official registration of documentation that allows the entity to engage in certain activities. To systematize entrepreneurs in state bodies on the territory of the Russian Federation, there is a general OKVED classifier for all types of economic activity. From the list of codes of the All-Russian systematizer, the subject during registration activities must indicate in the documentation a digital cipher corresponding to the direction of business that will be carried out by the individual entrepreneur.

The collection of codes in the latest edition consists of twenty one sections and about three thousand subsections. It is actually not so easy to decide what to indicate for your economic activity so that it is transparent and does not raise questions about the legality of procedures from the relevant structures.

Cargo transportation is defined by legislation as the delivery of goods from one point to another by means of vehicles of the land, water or air category. When submitting documents for running a business that provides for, you will need to indicate the fundamental OKVED code of cargo transportation in accordance with the type of activity and category of transport vehicles used, with the possibility of its subsequent addition with ciphers of secondary importance.

Secondary codes should be selected in such a way that they are in harmony with the fundamental cipher as much as possible, allow them to legally engage in entrepreneurial activity, taking into account all the procedural nuances of the provision of services. The legislation for private business entities provides, in accordance with OKVED, transport services of the following categories:

1. Depending on the type of transport: water, air and land, which include the delivery of goods by rail and road.
2. According to route directions, regional, interregional, etc. are distinguished.
3. According to the type of cargo transported, piece, bulk, hazardous, perishable, large-sized and standardized products are differentiated.

In order for the transportation of goods to be carried out in the future to be legal in nature, it is worth very careful preparation of all accompanying documents, and especially to the choice of the main OKVED code. In the course of business activities, this code will be the main identifier of an individual entrepreneur in the documentation; it is entered into the general database of the state register of entrepreneurs, which will allow consumers of "services" to check the legality of the company's functioning.

List of OKVED codes for transportation of goods in 2018

An entrepreneur on legal rights will be able to organize services for the transportation of goods of any type only after registration of an individual entrepreneur with the obligatory indication of the OKVED code in the documentation. For 2018, the collection of codes OK 029–2014 or OKVED-2, approved at the legislative level in 2017, is valid. The industry related to the transport of goods is classified under H Transport and storage.

An entity who plans to open an individual entrepreneur for cargo transportation should choose the fundamental code from the list of ciphers "Transportation and storage", which indicates the options for providing all kinds of services for the transportation of goods. According to the current legal standards, the correct code must consist of at least three digital values. In practice, the most common and voluminous in terms of functionality are four-digit digits for the main cipher.

The category "Transportation and storage" includes the transportation of goods and passengers, whether or not going in accordance with the timetable, highways, water and air routes, pipelines. This section also includes accompanying activities involving the operation of stations and parking lots, unloading and loading of goods, storage and handling of transported products, provision of postal services, and rental of vehicles together with a driver or operator.

The H section contains five subsidiary subsections, from 49 to 53. Code 49 provides for land and pipeline transport business. The next two digits, after the code 49, should be chosen by the individual entrepreneur, depending on whether he plans to be engaged in rail, pipeline or road transportation. Most often, entrepreneurs choose from this subgroup:

1. Identifier 49.20, if the field of activity is attributed to the railway transportation of goods and the provision of services.
2. The 49.41 coding is selected for the implementation of cargo transportation by motorways by means of trucks and light vehicles with the possibility of renting vehicles with a driver.
3. Code 49.42 will allow individual entrepreneurs to provide transport services to organizations and private entities for moving.

A subdivision marked 50 is selected by individual entrepreneurs, the scope of which provides for the transportation of exclusively by water vehicles of both domestic and maritime categories, with distribution for the transportation of passengers and goods. For example, the field of passenger transportation by sea routes provides for the choice of code 50.10. The OKVED code for cargo transportation 51 is intended to identify activities related to aviation and space transportation. In accordance with the type of activity envisaged, additional digits of the code are selected, for example, the code 51.21 predetermines the possibility of cargo transportation by air trajectories, taking into account the departure schedule or without it.

Marking 52 is chosen by an individual entrepreneur if his industry is related to warehouse management or auxiliary transport services. This category of identifiers is often necessary for a business entity as an auxiliary one, if not only transportation activities are envisaged, but also the arrangement of facilities where the transported goods will be stored. Code 53 OKVED identifies entrepreneurship that provides for the provision of courier or postal services, which include loading, transportation and delivery of parcels and letters, financial transfers.

Accordingly, for a novice entrepreneur, before entering the code, it is important to analyze in detail the direction of the planned activity, on the basis of which to choose the fundamental cipher from the presented list. You can get acquainted in detail with the available OKVED codes in the public domain on the Internet using online resources, for example, at the link http://classifikators.ru/okved.

Selection of accompanying codes

For the organization of cargo transportation, OKVED provides for a wide range of identifiers, covering as much as possible various branches of business. However, often one identifier from the OKVED register is not enough to cover all types of work necessary for the correct functioning of a business. For this, entrepreneurs are provided with the ability to enter additional codes into the registration documentation that allow individual entrepreneurs to perform operations that are important for business activities. The accompanying ciphers are selected from the same classifier as the main code.

For example, it is impossible to provide cargo transportation services without their preliminary loading and subsequent unloading upon arrival at the destination. To perform these operations on legal grounds, it is worth adding code 52.24 to the number of additional ones, which allows these operations to be carried out regardless of the type of transport used. To issue road transport, accompanying waybills and provide services for the delivery of goods to individuals will allow code 52.29.

Cipher 52.21 will allow providing technical assistance services for land transport on the roads, while a similar service for water transport facilities is authorized by code 52.22, and it is allowed to service aircraft based on identifier 52.23 in the documentation. When providing road transport services for the transport of goods, entrepreneurs often use dispatching installations that. In order to legitimize the dispatching equipment and service, it is worth specifying as an additional identifier 52.21.29. A special category of business is the organization of transportation of goods of liquid and gas categories. Often this line of business requires an additional identifier of 49.50, which authorizes the exploitation of the pipeline transportation service.

Accordingly, in order to legally carry out all the envisaged operations, an entrepreneur should scrupulously and in detail analyze all the working moments that are planned in the course of the business's functioning, legalize their implementation by entering additional codes from OKVED into the documentation.

The specifics of choosing an OKVED identifier: how to avoid a mistake?

To the question of which code to choose for your business, in a situation where a potential individual entrepreneur has doubts about the correctness of his decision, a legal consultant will help to find an answer and sort out problematic issues, whose services experts recommend using when preparing documents. As for the legal framework, in 2018 no changes were made to OKVED, the version of the document dated January 1, 2017 is valid.

In the process of registering documents, an individual entrepreneur must be ready for the need to provide license certificates in tax authorities for vehicles that will be operated. A situation in which a business entity does not have license documentation threatens him with impressive penalties. Any cargo transportation, repair service and vehicle maintenance are subject to licensing. Accordingly, having decided on the main, as well as additional ciphers, they should be compared with the list of categories of activity requiring a license or special permits so as not to violate the law, with all the ensuing consequences.

You should also not get carried away with the admissibility of entering any number of additional codes into documents, since when registering a cipher, according to which the activity is not performed, you will have to provide accountable materials certifying this fact. For aspiring entrepreneurs at the start-up stage of a business, it is often sufficient to choose one fundamental and two or three additional ciphers. A feature of the selection of auxiliary encodings, in contrast to the main code, is the fact that they can be added to the system after the main documentation has been completed, therefore, even if the individual entrepreneur "forgot" or "did not foresee" the need to enter a certain cipher, it can be registered through the appropriate structures in any time. This procedure takes no more than five working days. Additionally, the legislation authorizes the addition of an accompanying cipher if it is necessary to expand the scope of activity, if it does not go against the main focus of the company.

Another important nuance associated with the selection of codes is the emerging problem of choosing a tax system. The tax system of UTII is popular among individual entrepreneurs in cargo transportation, which is considered the most rational from a financial position, however, it can be used exclusively in companies that have no more than twenty pieces of equipment and a staff of no more than one hundred people at their disposal. When choosing a taxation scheme, it is worth making a prospective assessment of the relevance and demand for services, the potential scale of financial productivity, which will predetermine the company's turnover, annual income, and, accordingly, the possibility of paying state fees.

Let's sum up

Well-written documentation is the starting point for a successful and effective business. When preparing documents, in addition to independent study and analysis of legislative nuances, it is advisable to use the services of a lawyer who, from a professional position, will help to fill out all the documents correctly, to avoid the subsequent need for re-registration of papers and problems with tax authorities.