It is worth noting that in most cases the opening of sports and other types of schools that are not related to obtaining school education, provide an opportunity not only to make a good profit, but also to be realized by many professionals who have high levels knowledge in such areas.

What is included in OKVED 85.41

This code is not used as the main one in reflecting a business; one of its members is more often used. Although it is worth noting that not only entrepreneurs actively use these types of OKVED codes. So, OKVED 85.41 is used by many sports schools offering sports training. It is also used by sports camps. This code is also indicated in tax documents by entrepreneurs who decide to open a riding school or a martial arts section.

This code also includes activities related to teaching swimming, gymnastics, and yoga. These sports are especially popular among entrepreneurs. But it is worth noting that, despite the use of this code to reflect many types of activities that are directly related to sports, it is not used by general education schools, colleges and universities for their sports activities. OKVED 85.41.1 and education received in the field of culture are not reflected.

The second OKVED code, 85.41.2, is intended to reflect activities related to the cultural sphere. It is used by many businessmen who decide to start working in the field of art. Now art, dance, music and theater clubs, schools, studios often open. The only exception are foreign languages, for them a different OKVED code is indicated.

The third code is OKVED 85.41 9. It is used in the case of conducting activities related to the provision of correctional courses or preparatory classes to exams. It also reflects language learning. Also, OKVED 85.41.9 is now actively used by entrepreneurs who decide to start their business with computer courses. It is used to reflect various trainings and courses designed to master certain types of professions.

Despite the fact that OKVED 85.41 has a decryption in 2016, and now has a very short explanation, the codes included in it have broader information that allows many entrepreneurs to indicate them in the opening for children and adults of any art school or special courses.

This section includes:

Physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "recycling")

Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of which machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33. 20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of what constitutes a new product can be somewhat subjective.

Processing implies the following types of activities involved in production and defined in this classifier:

Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;

Milk pasteurization and bottling, see 10.51;

Dressing of leather, see 15.11;

Sawing and planing of wood; wood impregnation, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

Manufacture of ready-to-use concrete mixtures, see 23.63;

Electroplating, plating and heat treatment of metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.

These include:

Logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

Preparation of foodstuffs for immediate consumption on the premises, classified in group 56 (business activities Catering and bars)

Processing of ores and other minerals classified in section B (MINING);

Construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);

Breaking down large quantities of goods into small groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;

Sorting of solid waste;

Mixing paints according to the client's order;

Cutting of metals according to the client's order;

Explanation of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

(simultaneously two types of codes)

The new OKVED2 (All-Russian classifier of types of economic activity) OK 029-2014 differs significantly from the old one in terms of numbers. The codes don't match. OKVED 2 was introduced from February 1, 2014 (order of Rosstandart dated January 31, 2014 No. 14-st). The transitional period was until 2015, then until 2016. From July 11, 2016, when registering individual entrepreneurs and organizations, it is necessary to apply the new OKVED (OK 029-2014). Relevant for 2017

80 Education [old]
85 Education [new]

[Old OKVED] 80.1 Pre-school and primary general education

[more new version]

[Old OKVED] 80.10 Pre-school and primary general education
[New OKVED] 85.11 Pre-school education

[another new version] 85.12 Primary general education

[Old OKVED] 80.10.1 Pre-school education (prior to primary general education)
[New OKVED] 85.11 Pre-school education

[Old OKVED] 80.10.2 Primary general education
[New OKVED] 85.12 Primary general education

[Old OKVED] 80.10.3 Additional education for children
[New OKVED] 85.41 Additional education for children and adults

[Old OKVED] 80.2 Basic general, secondary (complete) general, primary and secondary vocational education

[another new version]

[another new version] 85.21 Vocational secondary education

[Old OKVED] 80.21 Basic general and secondary (complete) general education
[New OKVED] 85.13 Basic general education

[another new version] 85.14 Secondary general education

[Old OKVED] 80.21.1 Basic general education
[New OKVED] 85.13 Basic general education

[Old OKVED] 80.21.2 Secondary (complete) general education
[New OKVED] 85.14 Secondary general education

[Old OKVED] 80.22 Primary and secondary vocational education

[Old OKVED] 80.22.1 Primary vocational education
[New OKVED] 85.21 Vocational secondary education

[Old OKVED] 80.22.2 Secondary vocational education

[Old OKVED] 80.22.21 Education in educational institutions of secondary vocational education
[New OKVED] 85.21 Vocational secondary education

[Old OKVED] 80.22.22 Training in educational institutions of additional professional education (advanced training) for specialists with secondary vocational education

[Old OKVED] 80.22.23 Training on preparatory courses for admission to educational institutions of secondary vocational education

[Old OKVED] 80.3 Higher professional education

[Old OKVED] 80.30 Higher professional education
[New OKVED] 85.22 Higher education

[Old OKVED] 80.30.1 Education in educational institutions of higher professional education (universities, academies, institutes, etc.)
[New OKVED] 85.22 Higher education

[Old OKVED] 80.30.2 Postgraduate professional education

[Old OKVED] 80.30.3 Training in educational institutions of additional professional education (advanced training) for specialists with higher professional education
[New OKVED] 85.23 Training of highly qualified personnel With regard to

[Old OKVED] 80.30.4 Training in preparatory courses for admission to educational establishments higher professional education
[New OKVED] 85.41.9 Other additional education for children and adults, not included in other groups

[Old OKVED] 80.4 Adult and other education
[New OKVED] 85.42 Professional additional education

[Old OKVED] 80.41 Training of vehicle drivers

[Old OKVED] 80.41.1 Training of motor vehicle drivers
[New OKVED] 85.42.1 Activity of motor vehicle driver training schools

[Old OKVED] 80.41.2 Training of flight and seafaring personnel
[New OKVED] 85.42.2 Activities of schools for teaching driving of aircraft and ships, without issuing commercial certificates and licenses

[Old OKVED] 80.42 Adult education and other types of education n.e.c.
[New OKVED] 85.42.9 Additional activities professional education other, not included in other groups

ATTENTION!!! Previously, it was enough to enter a code of 3 digits, but since July 2013, 4 digits are required (in 2019 and 2020, also 4 digits). For example, 52.42 alone is enough, it will include everything that starts with 52.4X.XX

Codes of the All-Russian classifier types of economic activity are indicated only for income. With the expenses of the organization and the performance of work within the organization itself, OKVED is not needed. For example, many organizations have an accountant, and of course they do not need to specify an accounting code. The same applies to renting premises, purchasing goods, etc.

With the help, you can keep tax records on the simplified tax system and UTII, generate payments, 4-FSS, Unified calculation, submit any reports via the Internet, etc. (from 325 r / month). 30 days free. For newly created individual entrepreneurs, the first year is now a gift (free of charge).

From the point of view of the type of economic activity, the education sector is quite extensive and voluminous. On the territory of the Russian Federation there are a huge number of educational institutions, most of which have a general educational orientation. Entrepreneurs may well consider this niche as one of the options for doing business. In order to educational institution of a private type worked legally, its founder, incl. is obliged to declare to the tax service the corresponding OKVED code: "Education".

The following types of educational programs operate in the Russian Federation:

preschool (aimed at teaching, looking after and caring for children of preschool age);

general education (general and secondary education);

professional; (secondary vocational education)

higher education and scientific activity.

Where should I get OKVED codes in 2019?

The only current OKVED classifier is OK 029-2014 (NACE Rev. 2), approved. by order of Rosstandart dated January 31, 2014 No. 14-st (as amended on July 10, 2018). All previous editions are no longer relevant. Another name for this directory is OKVED2. It consists of sections designated by a certain letter of the Latin alphabet.

All types of economic activity according to OKVED "Education" are collected in one large section "R". This is explained by the fact that education is a separate branch of the economy, which has a significant subsequent expansion into classes, subclasses, and groups. This includes all types of educational programs: from teaching preschoolers to training specialists in various professions.

OKVED "Education": how to choose a code?

The selection of the OKVED "Education" coding in 2019 is as follows:

In the OKVED-2 classifier, we are looking for the section “R” - “Education”. This section consists of only one class - 85.

In subclasses 85.1, 85.2, 85.3, 85.4, we select the most appropriate OKVED cipher.

The activity collected in class 85 is decoded as follows:

85.1 - general education;

85.2 - professional secondary education;

85.3 - vocational training;

85.4 - additional education.

The OKVED code must consist of at least four digits, you can indicate the most detailed type of activity (5-6 digits). The number of codes that can be declared to the IFTS is not limited by law.

Subclass 85.1

Here are collected educational programs aimed at acquiring the knowledge and skills that are necessary for the existence of a person in society. Educational process can be carried out in state, municipal and private institutions. Standards for preparing students are developed at the state level.

An example of encodings with decryption:

85.11 - code for preschool education;

85.12 - encoding primary education(general);

85.13 - OKVED "Basic general education";

85.14 - OKVED "Secondary general education" in 2019.

When choosing a suitable code, the question may arise: OKVED code "Preschool education" 80.11 or 85.11? The new version of the classifier does not contain code 80.11, therefore, educational preschool institutions working on general programs, encoding 85.11 is suitable.

It should be noted that child care (day care) is not included in this code. If an institution provides this type of service, it is necessary to declare an additional code 88.91.

Subclass 85.2

This subclass includes secondary and higher education. Higher education has the following areas:

85.22.1 - bachelor's degree;

85.22.2 - specialty;

85.22.3 - magistracy;

85.23 - the highest qualification.

Subclass 85.3

Code 85.30 is reserved for vocational education aimed at acquiring and improving professional competence. For example, to work with certain equipment and technologies. This also includes the receipt of qualification categories (classes, categories) by workers and employees without changing the level of education.

Subclass 85.4

This includes various forms of education received in addition to the main one. They are aimed at obtaining new knowledge or developing existing competencies of students.

OKVED code "Additional education for children and adults" in 2019 - 85.41. This code combines the following activities:

85.41.1 - sports and recreation;

85.41.2 – cultural education(art, drama, music);

85.41.9 - other educational programs not included in other groups according to OKVED "Additional Education for Children and Adults".

Possible options for additional OKVED codes

58.11 - publication of books;

58.14 - publication of periodicals;

63.12 - activities of web portals;

62.02.3 - user training activities;

69.10 - activities in the field of law;

70.22 - advice on commercial activities;

74.90.4 - consulting services in the field of agriculture;

74.90.5 - consulting services in the field of ecology, etc.

It is important to consider that educational activities are subject to licensing. If you have just started selecting the OKVED encoding, first of all, start studying the names of all sections of the directory. And only after that you can move on to detailed codes. Code descriptions should be read very carefully, as they may contain the necessary information. Below you can download the complete table of OKVED codes for educational activities.

Table of codes OKVED "Education"