OKVED code 85.32 decoding.

homeSocial services provided to refugees and people in need of financial assistance have always been in a special category of OKVED. Although it is worth noting that periodic changes that occur in codes sometimes do not immediately make it possible to find the required OKVED code. Thus, previously used in reflecting social services

OKVED 85.32 ceased to be valid in 2017.

According to decoding, 85.32 OKVED relates to many areas of activity. Most often, it was used for a number of social services and was actively used by many government agencies providing consulting services and providing material assistance. This code also included services related to providing assistance to children, as well as guidance for their proper upbringing.

This code was also used by institutions dealing with issues such as adoption, identification of human rights necessary to receive a certain type of social assistance, subsidies, prevention of abuse of children or other individuals. persons. Code 85.32 was frequently used in the provision of marriage and family counseling services.

Although this code was not related to the provision of housing to refugees and others in need, it could be used to provide temporary housing to refugees and victims of natural disasters, pending a final decision on permanent housing.

The code is suitable for the procedure for restoring physical functionality. persons with physical or mental disabilities, kindergartens, including institutions where care is provided for children with developmental disabilities. OKVED 85.32 was reflected and in the case of day care institutions providing care for adults with physical or mental disabilities, these institutions also often provided day shelter for people without housing.

All types of charitable activities related to the provision of social services also used OKVED 85.32. Only programs with mandatory social security were not included in this code.

In 2017, OKVED 88 is used instead of this code. Despite the fact that such a change has occurred in the OKVED code, the composition of the decoding associated with it is no different from that used in OKVED 85.32. It’s just that now, to indicate a certain type of activity, what was previously related to code 85.32 should be reflected in OKVED 88. Otherwise, the reflection of the activity will not be carried out. Since code 85.32 ceased to exist.

An individual entrepreneur (hereinafter - IP) is registered and operates in Krasnodar.
The individual entrepreneur plans to open a children's mini-kindergarten without providing educational services (a license is not required), that is, to provide social services for care, sharing and spending time with the child, OKVED code 85.32 - provision of social services without providing accommodation. The individual entrepreneur will provide services in a residential building.
Is it possible to pay UTII or apply a patent taxation system in relation to this type of activity?

On this issue we take the following position:
If, in the process of providing services, children are under the supervision of an individual entrepreneur and a fee is charged for the specified service, then in this case there are prerequisites for paying UTII in relation to such entrepreneurial activity or transferring it to PSN.

Justification for the position:

1. UTII

Since January 1, 2013, the application of the taxation system in the form of UTII is carried out on a voluntary basis (Tax Code of the Russian Federation). In turn, from January 1, 2018, this special regime is canceled (Federal Law of June 29, 2012 N 97-FZ).
According to the Tax Code of the Russian Federation, the taxation system in the form of UTII for certain types of activities is established by the Tax Code of the Russian Federation and is put into effect by regulatory legal acts of representative bodies of municipal districts, city districts, and laws of the federal cities of Moscow, St. Petersburg and Sevastopol.
On the territory of Krasnodar, the taxation system in the form of UTII was introduced in clause 6 by decision of the Krasnodar City Duma dated 09/02/2005 N 72 (hereinafter referred to as the Decision).
The types of business activities in respect of which it is possible to pay UTII are listed in paragraph 1 of the Decision.
So, by virtue of paragraphs. 1 clause 1 of the Decision UTII is paid in relation to business activities for the provision of household services.
Based on the provisions of the Tax Code of the Russian Federation, household services are paid services provided to individuals (with the exception of pawnshop services and services for repair, maintenance and washing of vehicles), provided for by the All-Russian Classifier of Services to the Population (hereinafter - OKUN), with the exception of services for the manufacture of furniture and construction of individual houses. Moreover, only services classified under section 010000 “Household services” are meant.
Thus, if the services provided by an individual entrepreneur are directly named in OKUN, then UTII can be paid in respect of them.
OKUN does not name social services without accommodation. At the same time, as you rightly noted, section 010000 “Household services” of OKUN contains such type of services as “Child and sick care services” (code 019738).
Therefore, if in the process of providing services, children are in the house under the supervision of an individual entrepreneur and a fee is charged for this service, then in this case there are prerequisites for considering such business activity as the provision of childcare services, which can be transferred to the payment of UTII .
Please note that, for example, in Appendix No. 1 to the Chechen Republic dated November 13, 2015 No. 46-RZ, social services without providing accommodation are not classified as household services.
In addition, we found clarifications dated 2005, in which a representative of the tax authorities concluded that it is impossible to apply the UTII system in relation to the activities of a private kindergarten, since (the conclusion was made with reference to the previously valid RF dated July 10, 1992 N 3266-1 “On education") "the activity of providing services to kindergartens and other preschool educational institutions is regulated primarily by the norms of the legislation of the Russian Federation on education; for the purposes of applying the Tax Code of the Russian Federation, its classification as entrepreneurial activity in the provision of household services is unlawful" (see material: Individual An entrepreneur carries out business activities in organizing a private kindergarten. Does the activity he carries out relate to household services and, in particular, services for the care of children and the sick (OKUN service code - 019738)? Does the entrepreneur have the right to apply the taxation system in relation to such activities? in the form of a single tax on imputed income for certain types of activities? ("Tax Bulletin", No. 6, June 2005)).
However, we believe that the opinion presented by a specialist can be challenged, as evidenced, in particular, by the Supreme Court of the Russian Federation dated January 27, 2003 N GKPI02-1399, the ruling of the cassation board dated April 3, 2003 N KAS03-137, according to which preschool education and child support are different and independent types of activities. The same conclusions regarding the application of the VAT benefit were made by the FAS of the Volga-Vyatka District dated 04/20/2009 in case No. A17-6323/2008, FAS of the Ural District dated 10/22/2007 N F09-8560/07-C2.
In our opinion, since section 010000 “Household services” of OKUN includes subsection 019700 “Other services of a non-productive nature”, which provides for childcare and sick care services (code 019738), then it is possible to apply the taxation system in the form of UTII in relation to such activities (see also the Ministry of Finance of Russia dated December 24, 2010 N 03-11-11/331). This conclusion can be confirmed by the letter of the Federal Tax Service of Russia for the Krasnoyarsk Territory, Taimyr (Dolgano-Nenets) and Evenki Autonomous Okrug dated 04/19/2005 N 19-10EN/05500 “On the issues of using UTII and strict reporting forms”, which states that services, in particular provision of household services to the population of a non-productive nature (childcare and sick care, apartment cleaning services, washing and ironing clothes at the customer’s home, purchasing, delivery and presentation of souvenirs, gifts with congratulations from Father Frost and the Snow Maiden at home), included in group 01 OKUN - household services and, therefore, are subject to the taxation system in the form of UTII.
Unfortunately, we do not have later explanations from authorized bodies, as well as court decisions in situations similar to yours. Taking into account the above, we believe that before making a decision, it is advisable for individual entrepreneurs to take advantage of the right granted by the Tax Code of the Russian Federation and seek clarification from the tax authority at the place of registration or the Ministry of Finance of Russia.
At the same time, the financial department recommends that regarding issues of classifying types of economic activities as OKUN codes, as well as regarding issues of classifying types of services provided as household services, contact Rosstandart (Ministry of Finance of Russia dated 04/05/2010 N 03-11-11/85, dated 10/31/2014 N).
2. With regard to the application of the patent taxation system (hereinafter - PSN), we inform you as follows.
According to the Tax Code of the Russian Federation, the PSN is established by the Tax Code of the Russian Federation, put into effect by the laws of the constituent entities of the Russian Federation and applied in the territories of the specified constituent entities of the Russian Federation.
On the territory of the Krasnodar Territory, the PSN was put into effect by the Krasnodar Territory dated November 16, 2012 N 2601-KZ (hereinafter referred to as Law N 2601-KZ).
The types of activities for which PSN may be applied are listed in the Tax Code of the Russian Federation.
Among these types of activities, social services without housing provision are not mentioned. At the same time, it is possible to use PSN in relation to services for the supervision and care of children and the sick (Tax Code of the Russian Federation). Clause 5 of Part 1 of Art. 2.5 of Law N 2601-KZ1 provides for the possibility of applying a tax rate of 0% for taxpayers - individual entrepreneurs who use PSN and carry out the specified type of activity in the field of personal services to the population.
Let us repeat: if an individual entrepreneur actually provides childcare activities and charges a fee for it, then, in our opinion, such activities can be considered as the provision of childcare services for the purposes of applying the Tax Code of the Russian Federation.
We were unable to find any explanations from the Russian Ministry of Finance and (or) tax authorities, as well as court decisions, in relation to the situation under analysis.
Let's summarize. The key point for the purposes of applying the taxation system in the form of UTII and PSN is the correspondence of the services actually provided by the individual entrepreneur to the services of caring for children and the sick (OKUN code 019738). Let us remind you that regarding the assignment of types of economic activities to the codes of the All-Russian Classifier of Services to the Population, you should contact Rosstandart. In this regard, we also consider it advisable to seek clarification from the official authorities.
We do not rule out that, depending on specific circumstances, inspectors may question the compliance of the declared type of activity with babysitting services for children and the sick. So, for example, in the Investigative Committee for Civil Cases of the Primorsky Regional Court dated October 15, 2012 in case No. 33-9189, the judges, having studied the materials of the inspection of the individual entrepreneur, came to the conclusion that in fact the individual entrepreneur carried out educational and educational activities subject to licensing, and not the activity declared by him, related to the provision of education, care, development and childcare services for a fee.

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of the MoAP Zavyalov Kirill

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the MoAP Elena Melnikova

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Question: I want to open an individual entrepreneur with OKVED 85.32 - Social services without providing accommodation on a simplified basis. Take 4-5 children in addition to our child, i.e. mini-kindergarten. I began to find out what was needed for this. Rospotrebnadzor said that I can only take 1 child so that he does not eat or sleep (for 4 hours), but better yet, I should open a kindergarten and everything according to the rules - NOU, not individual entrepreneur, license, fire department, SES, etc. .d., otherwise I will be punished.

I'm interested in a question, can anyone explain it in a qualified manner: What do I have the right to with this OKVED, although everything seems to be written in it clearly - day care for children (nurseries, kindergartens), including day care for children with developmental disabilities. But in practice, it turns out that I do not have the right to care for several children every day for 8-9 hours, feed them, put them to bed for a quiet hour. Then why this OKVED?

Vladimir Korzhov, lawyer, answers:

As follows from your question, you have chosen OKVED 85.32 and want to work as an individual entrepreneur in the type of economic activity specified in this paragraph (the most suitable is “day care for children (nurseries, kindergartens), including day care for children with disabilities development").

I suggest you read more carefully the beginning of paragraph 85.32 of OKVED 85.32: “The provision of social services without providing accommodation... includes: the provision of services... They can be provided (!!!) by government services or private organizations providing disaster relief, as well as national and local mutual aid organizations , specialists providing consulting services.”

That is, economic activity according to OKVED 85.32 can only be carried out by the entities indicated above. Unfortunately, this list does not include individual entrepreneurs without the formation of a legal entity.

I need to explain to you that OKVED is only a statistical tool; it does not give anyone any rights; according to its provisions, government bodies develop their own standards, which both give rights and impose obligations.
There are only 2 practical solutions to the problem (comply or not comply with the law). To comply with the law, you will have to do very painstaking and enormously voluminous work, since children, by their legal status, are one of the most important subjects of protection of our state, and it will never be able to simply entrust them with them (more on this separately). If you can take children on the simple trust of loved ones (people very familiar to you) - then this only requires those. I want to warn you that in the event of any incident with a child in your care, it will be extremely difficult for you.

I am an individual entrepreneur. OKVED 85.32 provision of social services without providing accommodation (kindergarten, nursery. There will be hired workers (speech therapist, heads of circles, educators, nurse, cook, etc.). I need to open a childcare service in which group groups will be held and individual classes: music, choreography, art, etc. Question: 1. Under what OKVED code should the activity be carried out and how to formulate the type of service in strict reporting forms 2. Is a license required? 3.3 How to register employees under an employment contract and a civil law contract? In order for there to be individual teaching activity, since an individual entrepreneur begins to hire teachers to transfer part of his teaching functions to them, teaching activity ceases to be individual and can be recognized as an illegal business activity carried out without a license. (I read this on the Internet) No one in the tax office or in the statistics gave a reasonable answer. ,

Expert answer:

Hello. It is not clear from your question whether the classes will be one-time in nature or will take place in the form of training according to some program. 1. If classes are organized as a leisure activity as part of a child care service, then in this case this activity falls under OKVED code 85.32 and is not subject to licensing. 2. If the classes you described will be conducted according to training programs, then such activities relate to educational activities in the field of additional education. In accordance with the Law of the Russian Federation of July 10, 1992 N 3266-1 \"On Education\" educational activities can only be carried out by non-profit organizations (subject to obtaining a license) or individual entrepreneurs (without a license, subject to the individual nature of the activity). The procedure for the creation and activities of non-profit organizations is regulated by the Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”. Individual labor teaching activities are not licensed. When registering such a business activity with the state, you can choose code 80.10.3 - additional education for children. The list of services related to the above type of business activity is provided in the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by Decree of the State Standard of Russia dated June 28, 1993 N 163. In accordance with OKUN, services related to additional education belong to group 116000 \"Other services in the education system\". As for hiring personnel, an individual entrepreneur carrying out business activities in the field of additional education has the right to employ support staff. If he transfers to an employee part of the labor function that involves conducting classes according to the educational program, then in this case the condition of individual pedagogical activity is violated. If you still plan to attract specialists, then you need to register a non-profit organization and go through the licensing procedure. The procedure for issuing licenses in the field of educational activities is established by the Regulations on licensing of educational activities, approved by Decree of the Government of the Russian Federation of March 16, 2011 N 174. The licensing body is the service for control in the field of education of the Krasnoyarsk Territory, address: 660075, Krasnoyarsk Territory, Krasnoyarsk city, st. . Maerchaka, 40, office 403, department of licensing of educational activities: phone/fax 290-63-65, www.krasobrnadzor.ru. In order not to violate the terms of the Law of the Russian Federation of July 10, 1992 N 3266-1 \"On Education\" and at the same time provide a wider range of services, you can attract other individual entrepreneurs to conduct classes. However, even here a violation of the law may be seen since an educational process takes place in the childcare group, because the education and upbringing of preschool children is carried out not only through regulated activities (conducting specially organized classes, accompanied by final certification and issuance of a document on education), but also carrying out routine moments and gaming activities. Only a court can make a decision to classify a particular activity as an educational activity in the field of preschool education or as a leisure, developmental activity at the request of interested parties, and therefore, in order to avoid the emergence of controversial situations, we recommend creating a non-profit educational organization to work with preschool children . In order to ensure the safety and health of young children, you should also select a room that meets hygienic requirements when working with children, fire safety requirements, lighting, cleanliness, etc. Only a licensing procedure can ensure such compliance, which will not only protect the children entrusted to you, but also shift responsibility for their life and health from one person to an organization - an educational institution.

OKVED (All-Russian Classifier of Types of Economic Activities) is used for state registration of individual entrepreneurs (IP) and legal entities.

In 2015, the OKVED OK 029-2001 (NACE rev. 1) reference book with code decoding is used. It was adopted by the Resolution of the State Standard of Russia dated November 6, 2001 No. 454-st. On January 1, 2016, OKVED 2 (version OK 029-2014 (NACE rev. 2), approved by Rosstandart order No. 14-st dated January 31, 2014, comes into force.

OKVED structure

The directory consists of 17 sections, designated in Latin letters (A-Q) and 16 subsections (CA, CB, DA-DN). They are broken down into smaller classes, subclasses, groups, subgroups and species, represented by two to six Arabic numerals separated by dots.

The code for groupings of types of economic activity has the following structure:

• XX - class;
• XX.X - subclass;
• XX.XX - group;
• XX.XX.X - subgroup;
• XX.XX.XX - view.

Selection of OKVED codes

When registering a new organization, the question of selecting types of economic activity arises. It is important to know that they are all selected strictly according to OKVED codes.

To find the right code, you first need to decide on the area of ​​activity of the organization (for example, textile production), then find the required section or subsection (for example, DB). Further delve into the class, subclass, group, subgroup and type until a specific type of economic activity is determined.

• The selection of codes does not depend on the form of ownership of the organization: they are identical for individual entrepreneurs, LLCs, and CJSCs.
• The selected code must consist of at least 4 digits, i.e. be the name of a group (XX.XX), subgroup (XX.XX.X) or type (XX.XX.XX).
• An unlimited number of codes can be indicated in the constituent documents (preferably no more than 20).
• When registering, one main code is indicated (the core activity of the organization) and additional ones (non-core activities or activities in the near future).
• When choosing types of economic activities, you should remember that some of them require licensing.
• You can make changes to the list of codes (add or delete) at any time.

Instructions

To facilitate the selection of the type of economic activity, a search is organized by name or code. It is also possible to add positions of interest to those saved for later viewing or to print codes with decryption.