We plan to open an organization for the rental of special equipment. We began to collect documents for registration, but we ran into a problem: we don’t know what to indicate in the OKVED of special equipment services. Tell me how to choose the right data for an enterprise of such a plan?
Expert answer:
To officially register such a company, you need to know the OKVED codes for special equipment services and add the necessary ones to the list of activities. Only by specifying them, you can legally become a lessor enterprise. These indicators must be entered when registering both an LLC and an 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 without a driver to tenants in the future, then code 77.32 will suit it. These figures hide the rental and leasing of construction machinery and equipment. By selecting such data, you can rent out any specialized equipment, including cradles and scaffolding.
If the company is going to hand over special equipment along with the crew, you must select code 43. It stands for “specialized construction work” and has additional sub-clauses:
They regulate various types of construction work - from the dismantling of buildings and the preparation of a construction site, to finishing. The last paragraph includes all additional types of work.
This classification is suitable not only for firms involved in the construction of buildings and structures, but also for those who rent special equipment 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
Special equipment rental companies can also provide additional services, such as cargo transportation or assistance to agricultural farmers. In this case, the future owner of the company needs to add additional data from the classifier to the list, suitable for the desired activity.
When filling out 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 the business and mastering new types of activities, it will be necessary to spend time making 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.
In order for legally enterprises specializing in the provision of special equipment for leasing or rent to be able to carry out their activities, they must indicate the identifier of the activity, in accordance with the classification of the updated directory of OKVED codes. Today we will help you understand the complex labyrinths of the all-Russian classifier, and explain how the rental of machinery and equipment, as well as special construction equipment, is identified according to the new version of the OKVED directory.
About the new version of the guide
The second version of the OKVED reference book - OK 029-2014 (NACE Rev. 2), was approved by the Order of Rosstandart dated 01/31/2014 No. 14-st (as amended on 07/10/2018).
The adoption of OKVED2 obliges economic entities from July 11, 2016, when drawing up documents, to indicate new, changed codes. The reference to the old codes assigned to the type of activity of the subject, according to the old version of the OKVED reference book - OK 029-2001 (NACE, rev. 1), that has become invalid, is illegal.
What is the OKVED code for?
At its core, the OKVED reference book is a statistical, analytical and accounting tool that controls the activities of business entities, determines the rate of insurance premiums for an economic entity, and systematizes the territorial accounting policy.
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 Federal Tax Service. 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. P14001).
Rental of special equipment: OKVED 2019
In the second version of the OKVED reference book, 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 special equipment rental is identified, we present a summary table in which we indicate the codes provided for in the reference book for each type of machinery and equipment, taking into account industry affiliation.
In the OKVED directory, rental of special equipment is presented in class 77 of subsection "N" of the section "Rent and leasing":
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Class |
Class |
group pi rovka |
Name by group |
Rent of what equipment is identified by this code |
Full spelling OKVED code |
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Rental and leasing of cargo vehicles |
Trucks, trailers and semi-trailers with a carrying capacity of more than 3.5 tons; tractors, trailers for housing |
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Rental and leasing of agricultural machinery and equipment |
Tractors, agricultural machinery and equipment |
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Rental and leasing of construction machinery and equipment |
Construction machinery and equipment, cranes, scaffolding and working platforms (their assembly and dismantling is not provided) |
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Rental and leasing of other machinery and equipment not included in other groups |
This group includes types of construction machinery and mechanisms on wheels and caterpillars, as well as equipment used in construction, and not included in the two previous groups |
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Rental and leasing of handling equipment |
The classifier does not specify the types of equipment in this grouping, but it may include lifting mechanisms used in the construction industry |
Importantly, for the OKVED codes indicated in the table, they are assigned only in cases where only special equipment without an operator is provided for rent or leasing.
If, under the terms of the lease agreement for construction and other special equipment, its operation is provided for by a specialist of the lessor (lease with an operator), then:
Lease of freight vehicles will be identified by OKVED code 49.41 "Activity of freight vehicles";
Rental 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 using special equipment. For example, 43.11 "Dismantling and demolition of buildings", 43.12 "Preparation of the construction site", 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 indication of the classifier, is not broadly scheduled. In this case, if a business entity leases highly specialized equipment, the modification of which is not included in the directory, 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 the business entity applying to the appropriate authority. The lessor-owner of construction special equipment, after selecting OKVED for renting special equipment, needs to contact the tax authority to register and obtain additional codes.
Legal entities and individual entrepreneurs leasing equipment must indicate in the constituent documents the appropriate code for the type of activity (OKVED). This will give them a legal basis for doing business. What will be the OKVED codes for equipment rental in 2019? How to find out the code for a particular 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 reference book OKVED-2 - “OK 029-2014 (NACE Rev. 2)”, approved by the Order of Rosstandart dated 31.01.2014 No. 14-st (as amended 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 service.
The OKVED code "Leasing of equipment" in the classifier is defined as follows: in section N, class 77 "Rent and leasing" and a subclass of the type of activity 77.3, including the rental of various equipment, are selected. Next, you need to select a specific (at least four-digit) code.
For example, as a result of doing business, organizations and individual entrepreneurs rent and lease equipment for civil construction. Code of the type of activity according to OKVED "Rental of construction equipment" 77.32. This group includes the rental of construction machinery 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 for the relevant types of construction work, placed under the general code 43 "Specialized construction work".
The structure of the OKVED code
Consider the formation of a digital code designation using the example of identifier 77.39.11 for the rental of auto equipment:
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 directory. 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, as well as when introducing a new type of activity. The legislation requires at least a group to be selected, not just a class or subclass. And this means that the code must consist of at least 4 digits. 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 became necessary to register a new OKVED code or exclude an unnecessary identifier, it is necessary to submit an application to the tax office in the form No. Р14001.
Where can I find the current OKVED code classifier for 2019?
The reference book is available on the official web portal ]]> of the Ministry of Economic Development ]]> . Select "Activity" at the top of the page. 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 "All-Russian classifiers assigned to the Ministry of Economic Development of Russia" item.
The table of OKVED codes for various types of equipment is given below.
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OKVED code |
Decryption |
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Rental and leasing of agricultural machinery and equipment (without operator). Rental of equipment with an operator corresponds to the codes: 01.61 "Provision of services in the field of crop production"; 02.40 "Provision of services in the field of forestry and logging" |
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Rental and leasing of construction machinery and equipment without an operator (rental of equipment with an operator is classified along with the corresponding construction work, the OKVED codes of which are located under the general code 43 "Specialized construction work") |
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Rental and leasing of office machines and equipment, including computers |
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Rental and leasing of office machines and equipment |
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Rental and leasing of computers and equipment |
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Rental and leasing of water vehicles and equipment |
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Rental and leasing of aircraft and aviation equipment |
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Renting and leasing of other types of transport, equipment and materiel not included in other groups |
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Rental and leasing of other land vehicles and equipment |
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Rental and leasing of other motor vehicles and equipment |
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Rental and leasing of railway transport and equipment |
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Rental and leasing of other machinery and equipment not included in other groups |
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Rental and leasing of engines, turbines and machine tools |
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Rental and leasing of mining and oilfield equipment |
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Rental and leasing of handling equipment |
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Rental and leasing of professional radio and television equipment and communication equipment |
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Rental and leasing of control and measuring equipment |
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Rental and leasing of devices, devices and other equipment used for medical purposes |
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Rental and leasing of commercial equipment |
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Rental and leasing of other machinery and equipment for scientific and industrial purposes |
