OKVED transport services, cargo transportation, individual income tax. Codes of activities for individual entrepreneurs in cargo transportation

OKVED codes are digital values that determine what types of activities an entrepreneur is engaged in, whether he must obtain a license to operate 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 select 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 roads, but also by waterways, as well as by air and rail transport

Types of cargo transportation by routes:

international - associated with traveling outside the country, so their implementation requires many permits;
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 in terms of costs;
railway - used when cargo cannot be delivered by car;
air transportation - for express delivery;
by water transport.

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

Types of cargo:

piece - take up one place in transport;
bulk - they can be laid in bulk;
dangerous - occupy a special position in the classification of goods, their transportation is associated with risk;
conventional - their weight does not exceed the value specified by the manufacturer for a particular vehicle;
large and heavy - their dimensions and weight are higher than those permitted for transportation in a particular vehicle;
perishable - require special conditions of transportation and storage.

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

List of OKVED codes for cargo transportation in 2018

In 2018, business activities are classified in accordance with document OK 029–2014 (OKVED-2). The field of cargo transportation falls under section H “Transportation and storage”. The section includes activities related to the movement of goods by rail, road, water and air. It also contains codes for activities related to transport.

Information on shipping codes can be found in Section H - Transportation and Storage

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

49.20 “Railway transport activities: transportation of goods” - includes the transportation of any goods by rail, does not include loading and unloading operations;
49.41 “Activities of freight transport, cars” - implies the transportation of goods of any type, composition and level of danger along highways, as well as the rental of 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 or without a schedule, including abroad; the code also includes the rental of vessels with crew;
50.40 “Transportation of goods by inland water transport” - transportation along rivers and inland canals;
51.21 “Cargo transportation by air” - with and without scheduled flights;
53.20 “Postal and courier activities” - does not include delivery by freight vehicles.

The activities of road freight transport in the OKVED-2 classifier include 3 detailing codes

Having decided on the main OKVED, proceed to selecting accompanying codes.

There is another OKVED - 51.22, for the delivery of goods by space transport. It is unlikely that such activity will be registered as an individual entrepreneur, but theoretically there is such a possibility.

Selection of related 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 warehouses, enter OKVED 52.10 “Warehouse and Storage” into the application. It includes work on the arrangement of warehouses, granaries, bunkers, refrigeration chambers and other infrastructure facilities for storing any cargo.

You will find a detailed description of auxiliary codes for organizing warehouses and infrastructure facilities in the OK 029–2014 classifier: section H, paragraph 52

Code 52.21 is useful for providing related services and technical assistance to land transport on the roads. Having entered such an OKVED, you can open a bus station or a loading and unloading point on the highway - of course, having previously received permission from the road services. Code 52.22 allows the provision of similar services to water vessels, and 52.23 - to air transport.

Mandatory codes for cargo transportation:

52.24 - for loading and unloading work, and it does not matter what type of transport you use for transportation;
52.29 - for preparing goods for shipment, issuing waybills, and providing home delivery services.

For organizing 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 a pipeline, be sure to add code 49.50 - “Pipeline transport activities.”

Nuances of choosing an OKVED code: how not to make a mistake

When choosing items 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 fleet repairs. A “G” type license is issued for the transportation of goods, and a “T” type license for transport services.

If you entered the code, but are not actually engaged in cargo transportation, you will have to provide supporting documentation during verification. If the inspector discovers that the activity is being carried out without a license, a fine will be imposed on the individual entrepreneur.

Transportation of perishable goods and food products will require additional permits from the sanitary and epidemiological station and the driver must have a health certificate.

When registering as an individual entrepreneur, do not rush to indicate all the codes at once - if you are just starting out, one or two are enough. Subsequently, the missing numbers can be added to the Unified State Register of Individual Entrepreneurs in 3–5 days.

What codes must be indicated for cargo transportation according to OKVED 2? The answer to this question is not as obvious as it seems.

General concept

Any individual entrepreneur knows that during registration activities he must necessarily select and indicate the codes of his chosen type of activity. All currently existing options are listed in a special classifier - OKVED 2. This latest collection, which began to operate at the beginning of 2017, contains:

21 sections;
2680 groups.

Such detail, on the one hand, allows you to more accurately indicate the type of occupation, but on the other hand, it seriously complicates the search.

The current classifier does not take into account some defining features:

form of ownership;
departmental subordination;
organizational and legal forms;
direction of activity (foreign trade or domestic), etc.

Which codes to choose for cargo transportation

If an individual entrepreneur intends to provide transport services for the delivery of goods using his Gazelle, then code 49.4 will most likely be more suitable for him. This category of activity does not involve the use only of railway services, etc.

large-sized;
dangerous;
packed in containers;
perishable;
agricultural;
construction;
industrial;
mass (bulk).

Here are the codes with decryption:

choose 49.41.1 if the services will be provided by a vehicle specially adapted for cargo;
41.2 – this refers to the rental of a passenger vehicle with a driver (taxi);
indicate 49.41.3 - in the case of providing a car with a driver for short-term rental for the transportation of large items.

Group 49.42 contains services provided using cars to both individuals and legal entities when moving.

It is also undoubtedly worth considering the 63.40 grouping as an option. It lists the codes for:

activities of transport and forwarding agencies;
acceptance of group and individual consignments of goods;
preparation of accompanying documentation;
activities of various customs agencies;
work of freighters (water transport) and forwarders (air transport);
cargo handling operations;
packing and unpacking of shipments;
sampling;
weighing.

This also includes the organization of transportation by all modes of transport. Courier services are not included here.

Group 64.12 contains codes for such an area as cargo transportation insurance.

For those who provide dispatch services, choosing the appropriate item in the classifier is not very easy, since there are no special designations. Because of this, many entrepreneurs get lost and simply don’t know what to indicate.

Here you should enter your choice:

code 52.21.29 – in this case we are talking about other motor transport auxiliary services;
99, in principle, is also suitable here - this is how information activities that are not included in other groups are designated.

Nuances

When studying suitable codes, you need to select those that most accurately describe your occupation. You will also need to pay attention to a number of points:

some types of activities require licensing (in the absence of permits, individual entrepreneurs face penalties);
Be sure to indicate several codes for related directions.

Such forethought in the future will make it possible to avoid the need to amend the Unified State Register of Individual Entrepreneurs.

Taxation

There are several tax options for individual entrepreneurs:

UTII;

Each of these systems has its own advantages and disadvantages. Choosing one of them should be done through careful comparison. The main criterion in determining is almost always the amount of individual motor transport used. You also need to take note of:

the demand for your services;
the ability to hire specialists to organize paperwork;
probable volume of fiscal burden.

OKVED is an all-Russian classifier of economic activity - part of a unified classification and coding system covering technical, economic and social information of the Russian Federation. All types and subtypes of economic activity of individual entrepreneurs have been assigned special codes, reflected in the sections and subsections of OKVED 2, current in 2018, which has been in force since the beginning of 2017. For individual entrepreneurs and LLCs providing cargo transportation services, coding will be needed for registration, opening a bank account, at customs, and when registering with the pension fund and medical and social insurance funds. The code of the type of business activity chosen by the entrepreneur limits the list of services he provides. Going beyond the limits established by the code must be accompanied by its clarification in the Unified State Register of Entrepreneurs. Otherwise, penalties may follow.

General information about OKVED

An individual entrepreneur writes the desired codes in the application for registration of individual entrepreneurs. In addition to the main code, several accompanying ones can be written in order to avoid unnecessary hassle in the future when making changes to the Unified State Register of Individual Entrepreneurs. In this case, you should be very careful, since some types of activities require special licensing and fulfillment of conditions that require financial costs. And if the individual entrepreneur does not have the appropriate package of permits, then penalties will follow.

The classifier is periodically revised, so when registering, you need to check the current version on the official website of the tax service. The OKVED encoding contains the following levels:

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

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

This type of business activity in OKVED is reflected in section “N”, 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 groups of codes that are suitable for cargo carriers: 49.41 and 49.42.

Group 49.41 covers transportation by road by motor transport of all types of cargo that differ in size, properties, requirements for transportation and storage temperatures, and shelf life.

Types of cargo:

bulk, piece, in containers;
dangerous, since their transportation is associated with risk, transportation activities require mandatory licensing;
large and heavy;
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 populated areas 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 - rental of cargo vehicles with a driver.

The most suitable option for entrepreneurs and organizations involved in cargo transportation is group 49.42. It refers to cargo transportation services provided to legal entities and individuals. Typically, cargo carriers choose code 49.42 as the main one.

What related codes can shippers choose?

If an entrepreneur or organization is going to expand the list of services provided, then it is necessary to include codes for types of activities associated with cargo transportation. For example, this could be storage of goods in our own warehouse areas, unloading and loading activities, and provision of technical assistance. The corresponding codes are available 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 petroleum 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 - water vessels;
52.23 - air transport.

The following codes are often chosen as accompanying codes:

52.24 - carrying out loading and unloading work;
52.29 - preparing goods for transportation, issuing waybills, delivering 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.

Nuances when choosing a code

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

the ability to choose a specific tax regime - UTII, simplified tax system, patent (certain codes allow you to select only certain taxation systems for cargo transportation), some types of activities are generally closed to individual entrepreneurs;
presence or absence of licensing requirements;
the size of the insurance rate for the Social Insurance Fund; if we are talking about dangerous work, then the insurance will be high.

Incorrectly selected associated codes can incur unnecessary costs and even lead to penalties if the conditions required for certain activities are not met.

Freight transportation is one of the most popular business areas among entrepreneurs in the Russian Federation, despite high competition. To be able to engage in this type of business, you must register as an individual entrepreneur and select the appropriate OKVED codes. The registration procedure has features specific only to this line of business. What are these features, and how to choose the right tax regime for an individual entrepreneur engaged in cargo transportation.

The procedure for opening an individual entrepreneur for cargo transportation in 2019 is similar to the standard procedure for registering as an individual entrepreneur and includes several steps:

Preparation of documents and payment of state fees.
Transfer of the kit to the Federal Tax Service.
Waiting for a decision.
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);
a copy of the individual entrepreneur’s passport (the front page and registration are sufficient);
application for registration (P21001) - the form is established by law; you can obtain it at the Federal Tax Service office or on the tax service website. You will need to provide personal information, as well as a contact telephone number and selected OKVED codes.

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

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

application of the established form - includes individual entrepreneur data, a request for a license, a list of attachments, as well as a signature and date;
extract from the Unified State Register of Individual Entrepreneurs;
documents for the vehicle;
an agreement with a medical institution for pre-trip examinations;
confirming the availability of capacities and/or resources for vehicle maintenance.

The license is valid for 5 years, but control authorities can terminate the license early 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 to not only issue a notarized power of attorney for the authorized person, but also certify the registration application;
by mail – by registered letter with an attached list of documents being sent;
through electronic services - the service is provided by the State Services Portal, as well as the taxpayer’s Personal Account 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 for registering individual entrepreneurs. Their task is to simplify the procedure and reduce the client’s time costs. For representation of interests you will have to pay a fee of 2-3 thousand rubles.

The registration procedure takes 5 working days. It is considered completed after making the corresponding entry in the Unified State Register of Individual Entrepreneurs. The Federal Tax Service inspector will issue the entrepreneur with OGRNIP (confirms registration), Unified State Register of Entrepreneurs (extract from the register of entrepreneurs), a notice of tax registration, notices of statistical codes and registration with the Pension Fund. After receiving the specified documents, the entrepreneur can contact the bank to open a current account. It is worth noting that an individual entrepreneur can work without a seal.

The Federal Tax Service has the right to refuse registration. In this case, the applicant will be sent a letter with detailed explanations of the reasons for this decision, after which the documents can be submitted again.

The correct choice of taxation system is necessary to simplify accounting reporting and effectively conduct business.

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

OSNO;
UTII;

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

Other criteria for analysis:

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

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

The advantages of the mode are:

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

The disadvantages of the mode are:

voluminous document flow and cumbersome accounting;
obligations to pay VAT. Entrepreneurs whose annual turnover is insignificant can contact the fiscal service authorities with an application for exemption from VAT. The approval of the Federal Tax Service will be required. Eligibility must be confirmed every year.

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

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

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

The negative characteristics of the regime include:

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

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

This is explained:

the need to keep records of only the physical indicator (number of vehicle units). There is no need to keep track of expenses for fuel 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. Complementary regimes allow entrepreneurs to optimize accounting and reduce the tax burden.

The mode also has negative characteristics:

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

An individual entrepreneur with a small fleet 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 established by regional authorities. The advantage of the patent system is that there are no reporting requirements (however, it is required to keep records of income received). Among the disadvantages is limited application. It is also important to know that a patent can only be used in the region of issue.

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

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

. Issued for each trip, regardless of driver category. It is important to involve a health professional to assess drivers’ fitness for the route;
an employment contract with the driver and a power of attorney for the right to drive the vehicle;
book of accounting of issued waybills;
agreements with buyers for the provision of freight forwarding services.

To take into account (according to the OSNO and the simplified tax system) the costs of fuel and lubricants, you must have documents confirming the costs.

If the entrepreneur does not write an application to change the regime within 30 days from the date of registration, OSNO will automatically be applied. The application is for notification purposes only; there is no need to wait for tax confirmation.

As of 2019, individual entrepreneurs who decide to start a business related to the organization of cargo transportation must, when registering, select the appropriate OKVED codes from the All-Russian Classifier directory, which represents areas of activity with decoding. All types of transportation, as well as related areas of business, are presented in section H “Transportation and storage”.

OKVED cargo transportation for individual entrepreneurs is represented by the following codes:

20 – implies the transportation of goods by rail, without loading and unloading operations;
41 – transportation of goods of any level of complexity and danger by vehicles, rental of trucks;
42 – relocation assistance for individuals and legal entities;
20 – transportation of goods by ship, rental of a ship with crew;
40 – similar to 50.20, but on domestic routes;
21 – transportation by air;
20 – activities of couriers, without transportation by transport.

You must select one main OKVED and an unlimited number of additional ones. It is important to decide on the types of activities that accompany the main direction. For example, when starting a business for transporting goods of private individuals, you can worry about 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 mandatory presence of some codes:

24 – will allow loading and unloading work, regardless of the type of transport;
29 – allows you to prepare cargo for shipment, issue a waybill, and deliver to the customer’s door.

The activities of individual entrepreneurs related to the transportation of certain types of cargo require licensing. This fact arouses the interest of 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. Transportation of goods weighing up to 3.5 tons does not require licensing. When carrying out international transport, you must obtain permission and customs documents.

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

if you have no experience, it is better to start with intracity transportation;
it is necessary to build long-term relationships with clients, which will ensure the availability of regular orders;
Letters of recommendation can be requested from large clients;
the presence of a website will add weight to the image;
It is important to monitor the quality of services provided, as well as the safety of transported goods.

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

The presence of production enterprises, workshops and factories within the country necessitates the creation of logistics routes along which goods and cargo for various purposes will be moved for further sale. All these processes are united by the concept of “cargo transportation”. This includes all types of land, air and rail transport. In addition, according to OKVED, cargo transportation also includes pipeline transportation. There are thousands of highways, routes and paved paths along which various means of transportation move, as well as enterprises providing such services. To control these processes and collect taxes and duties in a timely manner, the All-Russian Classifier of Economic Activities is used, in which several classes of codes are allocated to describe these areas.

For a person who is dealing with the issue of opening a business entity for the first time, this procedure may seem quite complicated, since it includes the mandatory filling out of special forms indicating profile activity codes. And if you look at the new edition of OKVED, it becomes clear that not everything is so simple. For example, according to OKVED 2016, cargo transportation can be carried out both by specialized companies with their own fleet of vehicles, and by private individuals and individual entrepreneurs. And there is a difference between these two services. The second nuance is the use of special transport and other means whose purpose is not defined. All this affects the choice of codes. Let's consider the main directions that exist in this field of activity.

Types of cargo transportation

So, the first division is based on the type of transport used for transportation. Exists:

Railway – suburban, intercity, international trains.
Automotive specialized transport - trucks, refrigerators, vans, etc.
Air – cargo aircraft of various models and modifications, etc.
Pipeline transport – gas pipelines, oil pipelines, air ducts, water pipelines.

Naturally, each of them corresponds to a set of codes in the classifier.

The second distinction is made by the type of cargo transported. Specialized, dangerous, food products - all these are distinguished by government agencies and classified differently. For example, if you want to transport fuel or petroleum products, you will need special transport and a license for this type of transportation.

In addition, the section of OKVED 2016 on the organization of cargo transportation may also include the rental of all kinds of transport: both road and other land vehicles. And this should also be taken into account when registering. After all, it is not necessary to engage in actual transportation. You can organize your own fleet of vehicles, and then you will also be included in the companies involved in cargo transportation. In general, it is the class of automobile transportation using general or special purpose roads that is the most extensive of those presented in the classifier. This is evidenced by more than a dozen subclasses and their detailed descriptions. Therefore, when choosing this direction, it is necessary to understand the issue as deeply as possible in order to avoid mistakes. Any omission in specifying the code in the application may become a valid reason for refusal to open a business entity.

Special subsections

The Federal Tax Service has provided not only the usual and common types of services and methods of transportation. Along with cars, planes and trains, the list includes devices that are driven by humans or animals. Of course, today few people use this type of transport, but it is quite possible that in the periphery it still remains relevant and in demand.

There are a number of other nuances that you should remember when starting your own business in this direction. For example, when opening a transportation organization, you may need warehouses for temporary storage of goods, loading and unloading, record keeping and other processes. But this form of activity no longer relates to transport services and has its own codes. In accordance with the new OKVED 2016, cargo transportation can only include the transportation itself and the rental of vehicles. And if you use warehouses that are on the company’s balance sheet without indicating additional codes in the application, this will lead to penalties and various negative consequences, including confiscation of property.

So before going through the opening procedure, you should take care of all the factors that may affect your activity. To do this, first use the new edition of the classifier, select the cargo transportation codes that interest you from OKVED, and write them down separately so that the information is always at hand. In this case, you will not have to frantically search for the necessary data when filling out official documents, and the entire procedure will go smoothly and without hitches.