Codes of types of entrepreneurial activity UTII. Household services UTII 2020 list

Kinds

All services offered to the population are divided into material and socio-cultural. The first type of activity is based on the satisfaction of material goods. These include types of services such as repair of household appliances and cars, construction, apartment cleaning, dry cleaning, cargo transportation, etc. Socio-cultural services are aimed at satisfying spiritual as well as intellectual needs. For example, such types of services as foreign language teaching, haircuts, massages are specifically socio-cultural.

The activity may be private or commercial. In the first case, the types of basic services are provided by a specific person who has all the necessary equipment and certificate. If the activity is carried out by a specific organization, the services are considered commercial. In addition, activities can be carried out both on a paid basis and on a free basis. Mutual services deserve special attention when two people satisfy each other’s requirements (one makeup artist does makeup for another, and vice versa).

Below are the most common examples of services.

Code of type of entrepreneurial activity UTII 2020

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Legal services

You have to deal with legal acts and laws at almost every step. However, a person without special education will not know all the nuances. But ignorance of the law does not exempt one from responsibility. What to do? To study law? Completely optional. A qualified lawyer will come to the rescue and provide services for a small financial reward.

There are various types of services that are based on jurisprudence. Notaries and lawyers remain the most in demand. These specialists will always be able to help re-register documents for an apartment or resolve a controversial issue. The activities are carried out by both public and private lawyers. Everyone decides for themselves who to contact. Frequent specialists perform the work more conscientiously, but also charge appropriate fees for their services.

Classification

Household services to the population are qualified according to the following criteria:

1. By type of work performed (laundries, hairdressing salons, funerals).
2. Based on the presence of business entities (on their own or with the involvement of employees).
3. According to the degree of importance of the technologies involved (direct services of enterprises or additionally offered ones).
4. By socio-economic content (services that save time and labor costs, as well as consumer funds).
5. By material content (material and intangible).
6. By labor intensity (service that requires or does not require the involvement of highly qualified workers).
7. According to the location provided (assistance is provided in consumer service centers or outside them).
8. By execution time (urgent, non-urgent).
9. By regularity (systematic, periodic, episodic).

Educational services

While a person lives, he must learn something new. It is no coincidence that the types of services provided related to training and education remain in demand. Every day there are more and more private kindergartens, schools and higher educational institutions. At universities it is possible to obtain an international diploma. And children who study in a private preschool educational institution can write and read syllables even before the first grade.

Various continuing education courses are also popular. Girls learn make-up, nail, hair and eyelash extensions, guys learn extreme driving and repairs. All these are types of social services that are aimed at spiritual development. A person develops and learns new information.

List of household services falling under UTII

In connection with the changes made to the All-Russian Classification of Services to the Population (OKUN) in 2011, the list of activities falling under the single tax on imputed income has expanded. The letter of the Federal Tax Service dated September 15, 2011 N ED-4-3/ [email protected] “On the application of the taxation system in the form of a single tax on imputed income in connection with changes made to OKUN” contains a list of works that relate to UTII. The new edition of the list deals with household services to the population provided for in group 01 OKUN, with the exception of pawnshops, repair centers, maintenance and washing of vehicles, furniture manufacturing workshops, and teams for the construction of private houses.

Household services falling under the single income tax.

household services as paid services provided to individuals. You should know that the same activity carried out to legal entities is not considered a household service and is not subject to imputed tax. The table shows the types of activities that now relate to UTII.

Organizations and individual entrepreneurs that provide household services to the population included in this list are required to apply a single tax on imputed income from July 1, 2011.

Cleaning service

Many people today live at a frantic pace. A lot of attention is paid to work. But it’s not always possible to look at your own home. Cleaning services are considered in demand today. For a financial reward, a cleaning specialist will clean your apartment or office space until it shines. The most modern cleaning products that do not cause an allergic reaction will be used.

If we discuss the types of services related to cleaning, we cannot help but think about dry cleaning. It is not always possible to remove stains from juice, berries, fat or blood at home. But special companies have all the necessary means to put things in order. In addition, you can dry clean a down jacket, natural sheepskin coat or fur coat. These types of services are paid. Depending on the contamination, you will have to pay from 100 to 5,000 rubles for dry cleaning. Removing stains on delicate fabrics is considered the most expensive.

Codes of the type of entrepreneurial activity for UTII in 2018

Since the use of UTII is possible only in relation to certain services, the correct determination of business activity codes for UTII (2017) is an important point for the legality of the application of this taxation system.

Classifiers by type of activity

The list of all services for which the imputed regime can be used is contained in clause 3 of Art. 346.29 Tax Code of the Russian Federation. However, specific types of activities for calculating imputed tax are established by the constituent entities of the Russian Federation. In order to determine whether your VD is one of those established for the use of UTII in your region, you must use special classifiers. Article 346.27 of the Tax Code of the Russian Federation also refers to lists.

Due to the fact that from 01/01/2017 OKUN lost force (clause 6 of the Order of Rosstandart dated 01/31/2014 No. 14-st), codes (UTII) by type of activity in 2020 should be looked at in the classifiers of types of economic activity (OKVED2) and products by type of economic activity (OKPD2). Both of these lists were approved by Order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r.

List of household services

Most often, questions about the possibility of applying the imputed regime arose and arise in relation to household services to the population. Thus, to clarify the issue of determining what is considered household in connection with the new classifiers, the Federal Tax Service of Russia issued Letter No. SD-4-3/ dated November 28, 2016 and instructed the Federal Tax Service for the subjects to initiate work on amending the legislative acts of local authorities authorities in which the list of household services is established in accordance with the no longer valid classifier.

In addition, in a letter dated November 30, 2016 No. SD-4-3/, the Federal Tax Service reported that regulations establishing a list of household works for the purpose of applying the provisions of Chapters 26.2, 26.3 and 26.5 of the Tax Code of the Russian Federation in accordance with the new list, published after December 31, 2016 , may be applied from 01/01/2017 if they expressly provide for this.

Thus, in order to be able to apply UTII in relation to household services, from 01/01/2017, local authorities had to make appropriate changes to their regulatory documents. In particular, they must correspond to some type of business activity code (UTII 2018) according to the new classifiers.

Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/ contains the following codes.

New OKVED and OKPD

As for the new lists, OKVED2 is used to indicate the types of economic activities when registering companies, and OKPD2 serves, among other things, for issues related to taxation and classification of services provided directly to the population. This follows from the classifiers themselves. For the purposes of applying UTII, what the company provides must correspond to one of the codes in OKVED2, and specific services to the population must correspond to one of the codes given in OKPD2.

For this purpose, at the end of 2020, many constituent entities of the Russian Federation made appropriate changes indicating the imputed work in accordance with the new OKVED and OKPD2.

To understand which code from the lost OKUN corresponds to OKPD2, transition keys were developed and posted on the website of the Ministry of Economic Development of Russia.

If local authorities have not made the appropriate changes, and difficulties arise when accessing the transition keys, you can contact the Russian Ministry of Finance to clarify the compliance of the service with the new code. In order to confirm the VAT rate of 10%, the Ministry of Economic Development of Russia announced this possibility in letter No. 9411-NP/D18i dated April 10, 2017.

Business activity codes for individual entrepreneurs (2017 UTII) are determined in the manner described above.

A correct understanding of what is the final product of the enterprise and the correlation of this product with the new codes will allow you to establish the legality of applying the imputed regime.

Codes of types of entrepreneurial activity for “imputation”

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Transport services

Has everyone ever had to send or receive a parcel at least once in their life? As a rule, this type of activity is carried out by mail. Goods transportation services became even more in demand when online stores appeared. Now you don’t have to go to a shopping center to purchase this or that product. The choice can be made while sitting at your home computer. The purchase will be delivered to your home in the shortest possible time.

Types of government transportation services are less expensive. At the same time, goods or securities are delivered over a long period of time. If you trust one of the private transport companies, you will have to overpay a little. But the goods will be delivered to the final destination in just a few days.

Transport services also include the transportation of goods when moving. If you don’t have your own car with a trailer, you can use the help of a special company. For a small fee, they will not only deliver large cargo to its destination, but will also help you carry it onto the floor.

Services of baths, showers, etc.

In the group “Household services of baths and showers, hairdressing salons. Rental services. Ritual, ritual Other services provided in baths and showers" (Letters of the Ministry of Finance of Russia dated 09.09.2005 N 03-11-04/3/82, dated 17.05.2005 N 03-06-05-04/130);

This conclusion was made in Letter of the Ministry of Finance of Russia dated 09.09.2005 N 03-11-04/3/82 based on the fact that there are no solarium services in OKUN, and in OKVED they are listed in section 93 “Provision of personal services” (subgroup 93.04 “Physical education health activities") along with the services of baths, saunas, steam rooms and showers.

As part of household services, services for the provision of video products for rental to individuals are subject to UTII. The Ministry of Finance of Russia reported this in Letter dated February 17, 2005 N 03-06-05/14. If, along with rental, the taxpayer carries out retail sales of video products, UTII is paid on two bases: separately - for personal services, separately - for retail trade.

The performance of church sacraments and other religious ceremonies (wedding, baptism, funeral service, etc.) performed in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, cannot be classified as ritual and funeral services as part of household services provided for by OKUN (codes 019500 and 019600). The Ministry of Finance of Russia reported this in Letter dated November 7, 2005 N 03-11-04/3/128.

Medical services

For almost everyone, health comes first. The medical sector in Russia, unfortunately, is underdeveloped. People have to stand in long lines to get to the right specialist. All this became the impetus for the development of private medicine. Everyone is willing to pay a certain amount to receive quality service.

There are different types of service provision in the medical field. This includes diagnostics, various types of examinations, and outpatient treatment. In order to get into a private clinic, you only need to have a certain amount of finances and strive for recovery. Private medical services are provided to absolutely everyone, regardless of citizenship.

Most popular types of services

After analyzing the ad site data, we identified the 5 most popular services. The reason for the special attention of visitors is practical expediency. As well as the frequency of problems associated with the need to contact specialized specialists. Popularity indicators determine not only the market segment that is preferable in terms of financial returns. But also increased competition.

When publishing a high-demand offer on a service portal, be prepared for competition. Read about services that allow you to quickly attract customers in the article “Where to place an advertisement for a service.” You will learn in detail about all channels for attracting target visitors. And actions that will help make a positive impression on the future customer.

Electrician services

The applied profession comes first on the list of popular ones. Actions aimed at ensuring safety, beauty and comfort. A specialty in demand by individuals and legal entities. In the first case, electricians are contacted during residential renovations. In order to change the wiring or install a new meter.

In the second case, a specialist is contacted to carry out electrical wiring at industrial facilities. In stores that require adherence to a special layout of sockets and lighting fixtures. A good master will always find a job and a grateful client.

When considering candidates for electrician services, site visitors prefer private advertisements. This may be due to the desire to save on mediation between the organization and the specialist. It is important to note that the private master bears responsibility for improperly performed work. While mediation involves the legal participation of a legal entity.

The customer should approach self-employed specialists with due caution. It is recommended that the master obtain visual examples of work performed and recommendations from clients.

Medical services

Private practice makes it possible to close the gap in the provision of free medical care. Unfortunately, the latter is unable to resolve all issues relating to the life and health of citizens. The reason for this is objectively a lack of funding, obsolescence of equipment and treatment technology. A number of subjective reasons also play an important role, and there is no particular need to list them.

Modern clinics provide medical services for a fee. The cost is justified by decent service, advanced equipment and highly qualified doctors. Visitors' attention is attracted by advertisements of nurses and medical practitioners engaged in private practice. For example, highly specialized problems. Caring for people with complete or partial loss of self-care ability.

Private clinics are open to citizens and residents of other countries. For a certain amount you are offered diagnostics, outpatient or inpatient treatment. Services in the field of cosmetology also require a specialist to have a medical education.

Legal services

Human rights arise from the moment of his birth. With age, reaching full or partial legal capacity, responsibilities are attached to the former. According to statistics, every 24 hours a person, on average, is faced with 20-50 legal facts. This could be a purchase, sale, contract, receipt of wages, other actions, or even inaction.

A visit to a specialist may arise for a number of reasons. For example, in a situation where a person experiences infringement of his rights. Or the right requires confirmation in the manner prescribed by law. The latter involves legal services from a notary. The first concerns the specialization of a lawyer or advocate.

Individuals and organizations turn to lawyers for help. Large companies prefer to keep a full-time specialist or an entire service on their staff. A lawyer has the right to represent the interests of citizens in court in civil and administrative cases. Criminal proceedings allow only lawyers to represent the defendant.

Photographers Service

In the last 10 years, photography technology and techniques have developed rapidly. Specialized software and modern cameras allow the master to organize work in a home office. Information availability and practice contributed to the entry of young and ambitious specialists into the arena. They turned their passion into a business and developed several related areas.

Photo studios that rent out premises decorated for filming are quite popular. Despite the noticeable oversaturation of the market, the services of a photographer are in steady demand. The cost depends on the demand for a specialist, time labor costs and a number of additional factors. For example, studio photography will supplement the specialist’s prices with the amount of rent for the premises and equipment.

Professional photographers may be limited to a few specialized types of photography. Photograph landscapes for sale online, work only in a studio or, on the contrary, in an open space. Children's and wedding photography are especially in demand.

Nanny services

The rhythm of life of an able-bodied person dictates its own laws. Children take part in it by the fact of their existence. When both parents work in a family, a kindergarten becomes a reasonable solution. But what to do if the child is sick or the queue for kindergarten has not yet arrived. In such and similar cases, parents decide on a private kindergarten. Or they resort to the help of a child care specialist.

Nanny services complete the list of the 5 most popular types. It is important to understand that caring for other people's children is a profession that requires proper compliance from the performer. The ideal option would be a person with specialized education. A medical professional or teacher specializing in working with preschool children.

At the time of taking on duties, the nanny takes responsibility for the psychological and physical condition of the child. When choosing a performer, parents prioritize attentiveness, the ability to get along with children and show genuine care.

Banking services

In the material world, banking services remain the most in demand. People open accounts to transfer salaries, put money on deposit, and take out loans. There are various types of services provided in the financial sector. According to statistics, lending is the most popular. In order to get what they want here and now, many agree to borrow money. A small overpayment is a reward for a service of this kind.

A financial institution can also become a reliable tool for preserving your savings. Deposits and bank accounts are types of social services that are absolutely free for the consumer. At the same time, the financial institution can dispose of the money at its own discretion until the agreement is terminated.

Hairdresser and makeup artist services

Activities of this kind are aimed at satisfying both material human needs and socio-cultural ones. The consumer receives joy from improving his appearance. This also includes the services of a cosmetologist who solves skin problems, treats acne and redness.

Hairdresser and makeup artist services are relatively inexpensive and can be provided both in a salon and at home. The quality of execution depends on the qualifications of the master. More experienced specialists charge from five hundred rubles. Almost all types of services require corresponding financial costs.

Manufacturing and installation of wood products and structures

The Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04/3/152 discusses the procedure for taxation of activities for the manufacture and installation of products and structures made of solid wood (in particular, stairs, doors, wall and ceiling panels, arches, doorways (cladding), fireplace shelves, bar counters, beams, tables and chairs). According to officials, the production and installation for the population of the above products and structures made of solid wood can be classified under code 016000 “Repair and construction of housing and other buildings” of the “Household Household Fillings” group for cell phones

This type of activity, such as ringtones, pictures, logos for cell phones, does not correspond to any of the types of business activities established by clause 2 of Art. 346.26 of the Tax Code of the Russian Federation, and accordingly is not subject to a single tax on imputed income. The Ministry of Finance of Russia reported this in Letter dated November 29, 2005 N 03-11-05/107. The Letter notes that this type of activity does not relate to household services, since it is not listed in the section “Household Water Supply and Sewerage Services”), and not to household services that fall under UTII. Accordingly, income received from the provision of this type of service is subject to taxation in accordance with the generally established procedure.

Tourist services

Traveling to foreign cities and countries always evokes a lot of positive emotions. But going anywhere without knowing the language and being accompanied is dangerous. There is always the opportunity to use the help of a tour operator. Specialists will not only recommend a good hotel, but will also help you obtain a visa and take care of insurance. The characteristics of the types of services in the tourism sector are based on the countries with which the tour operator works. If vouchers are provided only within the territory of the homeland, the agent’s activity is reduced to providing a hotel. Working with other countries requires more attention. In this case, travel services may include obtaining insurance, visas, searching for a Russian-language hotel, etc.

Tourist services remain in demand today. Hitchhiking, of course, will cost much less. But it’s better to overpay a little so that your vacation is not only eventful, but also safe. Prices for the services of individual tour operators practically do not differ.

Table of codes for household services to the population from 2020

The government recently published a detailed list of economic activity and consumer service codes in its order No. 2496-r 11/24/16.

Starting from 2020, the existing classification of household services OKUN OK 002-93 ceases to be valid. Starting from this date, new classifiers begin to be used, such as OKVED2, OKPD2, NACE and CPEC 2008.

In order to use them correctly in your documentation, it is better to always have at hand a table of codes for household services to the population starting from 2020.

Notes on the law

At the moment, household services listed in OKUN are partially indicated in OKVED2 and OKPD2. Further, if such a need arises, services to citizens will also be indicated in OKPD2 and OKVED2 by making various changes to them, since this is the position that was reflected in the letter of the Tax Service No. ED-4-2/21612 dated October 20, 2020. In other words, gradually the service classifier will also be combined with other classifiers.

It is worth noting the fact that in its letter No. 03-01-15/3-74, which was published on 04.04.12, the Ministry of Finance indicated that the current legislation has not approved the list of types of activities for which it is possible to use specialized forms of strict reporting when making cash or non-cash payments.

There is also no provision indicating that the specified list of household services is exhaustive.

Latest news and changes in the table of codes of household services to the population

The main change in the legislation of 2020 is that for payers of the single tax on imputed income, a specialized all-Russian classifier was introduced, which was named OK 029-2014. Starting from January 1 of this year, all entrepreneurs who operate under preferential tax regimes (STS, PSN and UTII) will have to use a new list of codes for household services, which was specified in the relevant Government Order No. 2496-r, published on November 24, 2018 . This document includes a fairly detailed list of codes for those types of activities that are considered by law as household services, as well as codes for services designated as such.

To this day, both employees of the Tax Service and private entrepreneurs, in the process of determining the types of activities in relation to which specialized taxation regimes could be used, used the corresponding All-Russian Classifier of Household Services OK 002-93, but from 2020 this normative act loses legal force, in connection with which the legislation completely switches to the updated OK 029-2014 classifier.

It is worth noting the fact that in order to provide entrepreneurs with the opportunity to use the UTII regime, the relevant legislative norms must be adopted in all subjects that provide for the possibility of using this regime. For those who do not have time to carry out this operation, the government provides a deferment until March 1.

To date, the vast majority of local authorities have coped with the task, and therefore there have been no difficulties for entrepreneurs in how to transition to the new tax period.

Are online cash registers required?

In accordance with Law No. 290-FZ, in accordance with which adjustments were made to No. 54-FZ, published on May 22, 2003, companies and private entrepreneurs are provided with the possibility of providing benefits in the form of no need to use specialized cash equipment when making payments to their consumers .

But at the same time, there are some conditions, according to which the possibility of not using cash register equipment is limited, and all of them must be observed at the same time:

• the company must have the right not to use specialized equipment in accordance with the previous edition of Law No. 54-FZ;
• companies operating in the service sector may not use cash register equipment when making payments to their clients, but only if they provide them with strict reporting forms;
• registration of strict reporting forms must be carried out in the order that was in effect until July 15, 2020, that is, until the new edition of No. 54-FZ came into force.

It is worth noting the fact that the previous edition provided for the following procedure for using strict reporting forms:

• The right to use such reporting was provided only to those companies that worked in the provision of services, and it itself was equated to a cash receipt, that is, it must be provided to the client without fail even if there were no requests from him to draw up the relevant documents.
• The requirement to issue forms applied to any cash or non-cash payments made using specialized cards in the form of acquiring. That is, with the direct participation of the consumer and the seller.
• Any company providing any services to citizens could issue forms, regardless of what tax systems they used in the process of conducting their activities.
• Registration using such forms was provided for any settlements carried out between the seller and his clients, who were ordinary citizens or private entrepreneurs, and therefore companies have the right to draw up strict reporting forms when it is necessary to pay for services provided to any persons.
• The strict reporting forms themselves, as well as the procedure for their execution, storage and provision to consumers, were approved by the Government in the relevant Resolution No. 359, which was published on May 6, 2008, and in particular, this document indicated a complete list of details and the possibility of issuing them using a printing house or specialized automated equipment.

By complying with all the specified conditions, private entrepreneurs or legal entities can refuse to use cash register equipment and, in principle, not interact in any way with online cash registers until July 1, 2018.

It is worth noting the fact that the old edition of No. 54-FZ does not say anything about the fact that the services provided by companies must be present in the All-Russian Classifier, and therefore many entrepreneurs are wondering whether it is possible to use forms strict reporting on those services that are not listed there.

If the company does not intend to conflict or argue with the Tax Service in any way, experts recommend that it switch to using online cash registers in 2020. Despite the fact that there is no clear indication of the need for a service to belong to the specified classifier in the old version of this law, representatives of the Ministry of Finance and the Tax Service have repeatedly spoken out on this issue, and their conclusions were not made in favor of taxpayers.

Thus, representatives of these bodies have always pointed out that the use of strict reporting forms is provided only in relation to those services that are prescribed in the All-Russian Classifier.

Thus, if a company provides services that are not included in the specified document, then in this case it must necessarily use specialized cash register equipment when making payments to individuals. It is for this reason that the transition to using online cash registers in 2020 is mandatory for such organizations, but there is another position that provides for the transition to these devices only next year.

Some experts say that the transition to using online cash registers is a right and not an obligation of companies, since the old version of the legislation does not include a direct indication of the mandatory presence of services in OKUN, and there is no such clarification in Government Resolution No. 359 , in accordance with which the procedure for preparing strict reporting forms is established.

Moreover, in the process of publishing letters, both the Ministry of Finance and the Tax Service said that the activity relates to household services based on the specified classifier, but the lists presented in it are not exhaustive or closed in themselves, because in most of them the name “other services” is indicated. It is this formulation that provides the opportunity not to use cash register equipment, filling out strict reporting forms instead.

A special investment contract (SPIC) is a new non-financial instrument aimed at supporting and stimulating new production.

For a sample personal income tax payment order in 2020, see here.

Which depreciation group is used in certain cases - read on.

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Advertising services

In the modern world, trade is one of the first places. Some people know what types of goods and services to offer to consumers, but they don’t understand how to interest them. The key to successful sales is proper advertising. If information about a product is provided to the maximum extent, there will be many more people willing to purchase it.

Internet advertising is popular today. People who know how to draw a banner correctly can make good money. High-quality advertising services are quite expensive. But those who want to earn really a lot should not spare money at the initial stage.

What household services are covered by UTII in 2015–2016?

For some types of activities, private entrepreneurs can apply the simplified tax system on the basis of a patent. In particular, this applies to the services of hairdressing and beauty salons, baths, saunas, solariums and tanning studios, massage parlors, and manicure salons. If the same activity of an individual entrepreneur falls under both UTII and the simplified tax system based on a patent, then the entrepreneur has the right to choose which taxation system suits him best.

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