Leasing of okVED construction machines. Okwed: equipment rental. Good day! I want to open an IP service of an excavator - loader. I can’t choose okVED and what tax regime my individual entrepreneur falls under

In order to legally allow enterprises specializing in the provision of special equipment for leasing or rent to carry out their activities, they must indicate the activity identifier, in accordance with the classification of the updated reference book of OKVED codes. Today we will help you understand the complex labyrinths of the all-Russian classifier, and explain how it is identified by new version reference book OKVED rent of machinery and equipment, as well as special construction equipment.

About the new version of the guide

The second version of the OKVED handbook - OK 029-2014 (NACE Rev. 2), was approved by Rosstandart Order No. 14-st of 01/31/2014 (as amended on 07/10/2018).

The adoption of OKVED2 obliges economic entities to indicate new, changed codes from 11.07.2016 when preparing documents. The reference to the old codes assigned to the type of activity of the subject, according to the invalid old version of the OKVED reference book - OK 029-2001 (NACE, rev. 1), is illegal.

What is the OKVED code for?

At its core, the OKVED directory is a statistical, analytical and accounting tool, with the help of which the activities of business entities are monitored, the rate of insurance premiums for an economic entity is determined, and the territorial accounting policy is systematized.

The OKVED code assigned to a business entity is divided into a group and a subgroup indicating the industry and type of activity of the entity.

The OKVED code is indicated during the initial registration of the subject with the IFTS. In the case of expanding production, introducing new types of activities, you can add new (or missing) codes by filing a tax application (form No. Р14001).

Rent of special equipment: OKVED 2019

In the second version of the OKVED handbook, such a type of activity as "Rent and leasing" is referred to section N "Administrative activities and related additional services."

In order to clearly demonstrate how OKVED identifies the lease of special equipment, we present a summary table in which we indicate the codes provided by the directory for each type of equipment and equipment, taking into account the industry affiliation.

In the OKVED reference book, the rental of special equipment is presented in class 77, subsection "N" of the "Rent and Leasing" section:

What is important, for the OKVED codes indicated in the table, they are assigned only in cases where only special equipment is provided for rent or leasing without an operator.

If, under the terms of the lease agreement for construction and other special equipment, it is provided for its operation by a specialist of the lessor (lease with an operator), then:

The lease of freight vehicles will be identified by the OKVED code 49.41 "Activity of freight vehicles";

The lease of construction equipment will be identified by OKVED codes from group 43 “Specialized construction works”. Here you need to select specific codes, depending on the work performed with the help of special equipment. For example, 43.11 “Demolition and demolition of buildings”, 43.12 “Site preparation”, etc.

It should be noted that according to the OKVED reference book, the rental of construction equipment, given the presence of its various modifications, not all of which fell under the instructions of the classifier, is not sufficiently detailed. In this case, if a business entity rents out highly specialized equipment, the modification of which was not included in the reference book, its use should be registered by analogy with the group and scope to which this type of equipment (or equipment) is closest.

When switching to the new OKVED2 codes, all the old codes in the USRIP and USRLE registers were changed automatically, without a business entity contacting the appropriate authority. The landlord-owner of special construction equipment, after selecting OKVED for renting special equipment, needs to contact the tax authority for registration and obtaining additional codes.

We are planning to open an organization for the leasing of special equipment. We began to collect documents for registration, but we ran into a problem: we do not know what to indicate according to the OKVED of special equipment services. Tell me how to choose the right data for an enterprise of this kind?

Expert answer:

To officially register such a company, you need to know the OKVED codes for the services of special equipment and enter the necessary activities in the list. Only by specifying them, you can legally become an enterprise-lessor. It is necessary to enter these indicators when registering both LLC and individual entrepreneur.

New edition of OKVED

It is important to remember that in 2017 a new edition of the all-Russian classifier came into force. If the company plans to lease special vehicles to tenants in the future without a driver, then code 77.32 is suitable for it. These figures cover the rental and leasing of construction machinery and equipment. By choosing such data, you can rent any specialized equipment, including cradles and scaffolding.

If the company is going to hand over the special equipment together with the crew, it is necessary to select code 43. It stands for “specialized construction work” and has additional subparagraphs:

They regulate different types construction works - from the dismantling of buildings and preparation of the construction site, to finishing. The last paragraph includes all additional types of work.

This classification is suitable not only for firms engaged in the construction of buildings and structures, but also for those who rent special equipment together with the operator. It is advisable to indicate several options from both groups at once in order to expand the range of activities.

Making additions

Specialized equipment rental companies can provide additional services, for example, cargo transportation or assistance to agricultural farmers. In this case, the future owner of the company needs to add to the list additional data from the classifier, suitable for the desired activity.

When filling out the documents, it is important to take into account all the nuances. Ideally, the owner of the company estimates the possible areas of work of his enterprise and finds the appropriate options in the new classifier. Otherwise, when scaling a business and mastering new types of activity, it will be necessary to spend time making the appropriate additions to the documentation.

If you plan to open an organization that provides diverse assistance to the population, and it is difficult to find all the necessary encodings, you should contact a suitable law firm.

Legal entities and individual entrepreneurs who lease equipment must indicate in the constituent documents the corresponding code of the type of activity (OKVED). This will give them a legal basis for doing business. What will be the OKVED equipment rental codes in 2019? How can I find out the code for a specific type of equipment? The answers to these and other questions are in our material.

What OKVED code should be used in 2019?

To date, the OKVED-2 reference book - "OK 029-2014 (NACE Rev. 2)", approved by the Order of Rosstandart dated 31.01.2014 No. 14-st (revised on 10.07.2018), is considered valid. Since October 1, 2018, the latest changes have come into force, so entrepreneurs need to be extremely careful when choosing a type of activity code during registration with the tax office.

The OKVED code "Leasing of equipment" in the classifier is defined as follows: in section N, class 77 "Rent and leasing" and the subclass of the type of activity 77.3, including the lease of various equipment, are selected. Next, you need to select a specific (at least four-digit) code.

For example, as a result of business activities, organizations and individual entrepreneurs lease and lease equipment for civil construction. Activity code according to OKVED "Rent of construction equipment" 77.32. This group includes the rental of construction machines and equipment without an operator, including cranes, work platforms without their installation and dismantling. When renting equipment with an operator, the codes should be selected according to the corresponding types of construction work, placed under the general code 43 "Specialized construction works".

The structure of the OKVED code

Let us consider the formation of the digital designation of the code using the example of the identifier 77.39.11 for car rental:

77 - class;

77.3 - subclass;

77.39 - group;

77.39.1 - subgroup;

77.39.11 - view.

By the number of characters after the dot, you can determine whether there is an even narrower type of activity in the reference book. The most detailed step is the view.

Sometimes entrepreneurs may have a question as to how many characters of the OKVED code "Equipment rental" should be used. Most often this happens when registering a legal or natural person and also for introduction of a new activity... Legislation requires at least a group to be selected; you cannot simply specify a class or subclass. This means that the code must be at least 4 digits long. The number of OKVED codes themselves in the Unified State Register of Legal Entities or EGRIP can be any.

If, in the process of carrying out activities, it becomes necessary to register a new OKVED code or to exclude an unnecessary identifier, it is necessary to submit an application to the tax inspectorate in the form No. P14001.

Where can I find the current classifier of OKVED codes for 2019?

The reference book is publicly available on the official web portal]]> Ministry of Economic Development]]>. At the top of the page, select the "Activity" item. After that, the user will be taken to the "Directions" section, where he needs to go to the bottom of the page and open the item "All-Russian classifiers assigned to the Ministry of Economic Development of Russia".

OKVED code table for different types equipment is shown below.