- physical and / or chemical treatment of materials, substances or components in order to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "waste processing")
Materials, substances or converted components are raw materials, i.e. products Agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. It is believed that significant periodic changes, updating or converting products is related to production.
Manufactured products may be ready for consumption or may be a semi-finished product for further processing. For example, a purified aluminum product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in the required 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 under the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the production of specialized components and accessories through casting / molding or stamping plastic materials includes grouping 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of complete structures from constituent components, manufactured by yourself or purchased. Waste processing, i.e. Waste processing for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in grouping 95 (repair of computers, personal and household items), at the same time, car repairs are described in grouping 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 grouping 33.20
NOTE The boundaries of manufacturing with other divisions of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves recycling materials to produce new products. These are usually brand new products. However, defining what constitutes a new product can be somewhat subjective.
Recycling implies the following types 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
- leather dressing, see 15.11
- sawing and planing of wood; wood impregnation, see 16.10
- printing and related activities, see 18.1
- retreading tires, see 22.11
- production of ready-to-use concrete mixes, see 23.63;
- electroplating, metallization and heat treatment of metal, see 25.61
- mechanical equipment for repairs or bulkheads (e.g. car 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.
They include:
- logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);
- modification of agricultural products classified in section A;
- preparation food products for immediate indoor consumption, classified in division 56 (activities of undertakings Catering and bars);
- beneficiation of ore and other minerals classified in section B (MINING OF MINERAL RESOURCES);
- construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);
- activities for the breakdown of large consignments of goods into small groups and the resale of smaller quantities, including packaging, repackaging or bottling of products such as alcoholic drinks or chemicals;
- sorting of solid waste;
- mixing paints according to the customer's order;
- metal cutting on customer's request;
- explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)
Before registering a business, you need to correlate your type of activity with the OKVED directory. This is a special classifier, which contains several sections, and in them each type of activity is assigned its own code. OKVED helps the state determine what your company will do. In the application for registration, as a rule, one code is not limited. It is customary to indicate all the activities that you plan to engage in. The legislation does not establish restrictions on the number of codes, but it is not worth specifying more than 20 types of activities. An impressive list of OKVED codes, on the contrary, will make it difficult to assess what you specialize in. If necessary, you can always change the types of activities indicated during registration.
How to choose OKVED in 2019
In a special service, you can pick up the OKVED code online. It is enough to enter the name of the planned type of activity and get a list of suitable OKVED.
To select the type of activity manually, select the section in the OKVED directory that corresponds to your field of activity. Then, inside the section, step by step you will get to the right group and activity code. Maybe you can find several codes that suit you. Choose among them the one that characterizes your activity and use it as the main one, and specify the rest as additional ones. OKVEDs must be selected with a detail of at least 4 characters. If the whole group of the type of activity approached you, then the codes included in it do not need to be indicated. If you want to describe your activity in more detail, please indicate the code in the class below, in 5 or 6 characters. To help you, we have created special service we prepared a list of OKVEDs for the most common businesses:
- 62.01 - Development of computer software;
- 62.02 - Activities advisory and work in the field computer technology;
- 62.09 - Activities related to the use computing technology and information technologies, other;
- 63.11.1 - Activities for the creation and use of databases and information resources.
- 47.11 - Retail sale primarily of food, beverages and tobacco in non-specialized stores;
- 47.19 - Other retail sale in non-specialized stores.
47.91 - Retail trade by mail or information and communication network Internet Includes:
- 47.91.1 - Retail trade by mail;
- 47.91.2 - Retail trade carried out directly using the information and communication network Internet;
- 47.91.3 - Retail trade through Internet auctions;
- 47.91.4 - Retail trade carried out directly by means of television, radio, telephone.
- 49.41 - Automotive activities freight transport;
- 52.29 - Other auxiliary activities related to transportation;
- 53.20.3 - Courier activities;
- 52.21.2 - Supporting activities related to road transport;
- 77.39.11 - Rent and lease of other road transport and equipment.
- 47.51.1 - Retail sale of textiles in specialized stores;
- 47.71 - Retail sale of clothing in specialized stores.
- 47.59 - Retail trade in furniture, lighting fixtures and other household goods in specialized stores;
- 47.53 - Retail trade of carpets, rugs, floor and wall coverings in specialized stores.
- 47.59.1 - Retail trade in furniture in specialized stores;
- 47.41 - Retail sale of computers, peripheral devices for them and software in specialized stores;
- 47.78.1 - Retail trade of photographic equipment, optical instruments and measuring instruments, except glasses, in specialized stores.
- 49.32 - Taxi activities.
- 56.10 - Activities of restaurants and food delivery services;
- 56.30 - Serving drinks;
- 56.29 - Activities of catering establishments for other types of catering.
- 95.11 - Repair of computers and peripheral computer equipment;
- 62.02 — Advisory activities and work in the field of computer technology.
- 96.02 - Provision of services by hairdressers and beauty salons;
- 96.04 - Physical culture and recreation activities;
- 96.09 - Provision of other personal services not included in other groups.
- 74.20 - Activities in the field of photography.
Take advantage of the free online service at the choice of OKVED!
What does the main OKVED affect?
Your taxation system, the amount of taxes and the number of reports submitted do not depend on the selected OKVED codes. Special attention an individual entrepreneur who plans to hire workers must be addressed to the main OKVED code. Employee salaries are deducted insurance premiums to various funds. The Social Insurance Fund sets the rate of “injury” contribution based on the core business. The more risky the type of activity according to OKVED, the higher the rate of contributions will be. LLC independently annually confirm the main type of activity in the FSS. If the confirmation is not sent before April 15 of the next year, then the fund will appoint the highest contribution rate based on all OKVEDs specified during registration.
What if OKVED is at odds with your business
The list of OKVED codes entered in the state register of entrepreneurs is a list of activities that you are likely to be or will be doing. It is not necessary to conduct activities for all the declared codes. The tax authorities are not very interested in what you do, so there is nothing wrong with unnecessary activities. Even if you have a business for which you did not enter the OKVED code, it’s okay, there is no tax liability for this. But the Code of Administrative Offenses provides for liability for failure to provide information about a legal entity or individual entrepreneur in the form of a fine of 5,000 rubles. So that the inspectors do not try to collect this amount from you, it is better to supplement the list of OKVEDs. Read how to do this in our article.
What to do after choosing OKVED
It's time to register your business. will help to prepare documents for registration of an individual entrepreneur.
Mandatory social insurance from industrial accidents and occupational diseases subject to individuals performing work on the basis employment contract... This is stated in paragraph 1 of article 5 Federal law dated 24.07.98 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases" (hereinafter - Law No. 125-FZ). Every month employers transfer insurance premiums for injuries to the FSS of Russia. The amount of premiums is affected by the size of the insurance rate. It, in turn, depends on the class of professional risk to which this or that type of activity is assigned. The size of the insurance rate for the organization is set annually by the territorial department of the FSS of Russia in accordance with the main type of its activity according to OKVED.
How to determine the main type of activity
Main view economic activity the organization independently determines in the manner prescribed in clause 9 of the Rules for assigning types of activity to the class of professional risk, approved by the Government of the Russian Federation dated 01.12.2005 No. 713 (hereinafter referred to as the Rules). This is stated in paragraph 2 of the Procedure for confirming the main type of economic activity, approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 (hereinafter referred to as the Procedure).
Criteria for the main activity. For commercial organization the main one is the type of activity that, according to the results of the previous year, has the largest share in the total volume of products and services rendered. For non-profit organizations such criterion would be the largest number workers employed in a specific type of activity. This is stated in paragraph 9 of the Rules.
Income by type of activity has a different share
In order for a commercial organization to determine the main type of activity for the current year, it is necessary, based on the results of last year, to calculate what share is occupied by the volume of sales of products (works, services) for each type of activity in total amount proceeds. The calculation of the specific weight of each type of activity is made according to the formula:
The activity with the highest specific weight will be the main one for the organization for the current year.
Example 1
Mir Kino LLC carries out two types of activities: it provides services for renting films (OKVED code 92.12) and copying video recordings (OKVED code 22.32). The total revenue for 2014 is 1,300,000 rubles. (without VAT). In 2014, the proceeds from the first type of activity - 768,000 rubles. (without VAT), for the second - 532,000 rubles. (without VAT). Let's define the main type of activity of "World of cinema" LLC.
SOLUTION. Using the formula above, we calculate the share of income for each type of activity:
- film rental - 60% (768,000 rubles: 1,300,000 rubles x 100%);
- video copying - 40% (532,000 rubles: 1,300,000 rubles x 100%).
Since the revenue from film rental services is higher, this type of activity is the main one. It is according to him that the FSS of Russia will establish the class of professional risk.
Incomes by type of activity have the same share
In this case, the main activity is considered to have a higher class of professional risk (clause 14 of the Rules). How to define it? First, you need to find out the codes for each type of activity according to the All-Russian Classifier of Economic Activities OK 029-2001, approved by the Resolution of the State Standard of Russia dated 06.11.2001 No. 454-st. Then, taking into account the data on OKVED, it is possible to establish a class of professional risk using the Classification of types of economic activity by classes of professional risk, approved by order of the Ministry of Health and Social Development of Russia dated December 25, 2012 No. 625n (hereinafter referred to as the Classification).
Please note that the types of activities according to OKVED in 2015 will change! Activities in 2015 are determined by a new All-Russian classifier types of economic activities (OKVED2) OK 029-2014 (NACE Rev. 2). That is why OKVED2 needs to determine the code of the type of activity in 2015.
Example 2
OOO Metallist carries out two types of activities: it processes metal waste and scrap (OKVED code 37.10) and produces wire products (OKVED code 28.73).
In 2014, the share of the organization's income for each type of activity was 50%. Let's define the main activity of Metallist LLC.
SOLUTION. The processing of waste and scrap belongs to the VII class of professional risk, and the activities for the production of wire products - to the XII class.
Consequently, the second type of activity is the main one for Metallist LLC, as it belongs to a higher class of professional risk.
We confirm the main type of activity
According to clause 11 of the Rules and clause 3 of the Procedure, annually before April 15, the organization must confirm the main type of activity. To do this, the following documents must be submitted to the branch of the FSS of Russia at the location of the organization (clause 3 of the Procedure):
- an application for confirmation of the main type of economic activity (Appendix 1 to the Procedure for confirming the main type of activity, form);
- confirmation of the main type of economic activity (Appendix 2 to the Procedure);
- a copy explanatory note to the balance sheet for the previous year (small businesses do not submit it).
The first two documents are filled in according to the forms specified in Appendices 1 and 2 to the Procedure.
Please note: the “simplified” employees pay the fees for injuries, therefore they are also required to confirm the main type of activity.
Who does not have to confirm the type of activity
Clause 6 of the Procedure states that newly created organizations operating for no more than a year may not confirm the main type of activity.
Main view individual entrepreneurs activity corresponds to the type of activity specified in the Unified State Register of Individual Entrepreneurs (clause 10 of the Rules). The fact is that the insurance rate is set for entrepreneurs once - at the time of registration as an insured, so they are not required to annually confirm the main type of activity.
The organization has submitted documents. What's next?
Based on the submitted documents and depending on which type of activity will be recognized as the main one, the territorial branch of the FSS of Russia assigns the organization an appropriate class of professional risk and sets the insurance rate at which it will calculate the amount of injury premiums throughout the year. Occupational risk classes are given in the Classification. The rate depends on the class of professional risk to which the main type of activity of the insured belongs. The higher the class, the higher the insurance rate. Let's go back to example 2. Activity for the production of wire products is assigned to the XII class. The insurance rate will be set at 1.3%.
The fund must inform about the tariff set to the policyholder within two weeks from the date of submission of documents (clause 4 of the Procedure). The notification form on the amount of insurance premiums is given in Appendix No. 3 to the Procedure for organizing the work of the executive bodies of the Social Insurance Fund Russian Federation on the registration of policyholders, approved by the decree of the FSS of Russia dated 03.23.2004 No. 27.
Tariff size has not been confirmed yet
Prior to receiving notification from the fund, the organization pays contributions for injuries at the rate established in the last financial year (clause 11 of the Procedure).
When the tariff has already been set
If, after the organization confirms its type of activity in the FSS of Russia, it is assigned a different class of professional risk, the amount of insurance premiums paid from the beginning of the year must be recalculated. But if an underpayment is found, there is no need to pay penalty interest, since the organization acted in accordance with the Procedure.
In addition, if the organization has already managed to submit reports to the body of the FSS of Russia in the current year, it must submit an updated form 4-FSS of the Russian Federation.
If during the year the main type of activity has changed
In this case, the FSS of Russia will not revise the size of the insurance rate, since it can only be changed in next year(Clause 6 of the Rules).
Sometimes the bodies of the FSS of Russia still try to revise the tariff, but the arbitrators do not support them. For example, the Tenth Arbitration Court of Appeal in the decree of 06.03.2007, 12.03.2007 No. A41-K2-22485 / 06 clearly indicated that a change in the type of economic activity during the current year does not entail a change in the size of the insurance rate established for that year.
If the main activity is not confirmed
In this case, the FSS of Russia recognizes the main activity that corresponds to the highest class of professional risk (clause 13 of the Rules). In this case, the fund will inform about the established tariff by May 1 (clause 5 of the Procedure). And you need to apply it from the beginning of the current year. Therefore, in spite of the fact that no sanctions have been established for not submitting information to the fund, it is still better to do it.
The main activity is specified incorrectly
If the organization in the documents incorrectly indicated the main type of activity, then the fund can determine it by the previous financial year... The judges consider this decision to be legitimate, since the foundation is not entitled to determine the main type of activity based on inaccurate documents submitted by the organization. This is indicated in the resolution of the Federal Antimonopoly Service of the North-Western District dated 01.03.2006 No. A05-7652 / 05-26.
Separate and structural divisions
The insurance rate can be set not only for the organization as a whole, but also separately for its structural and separate divisions.
Subdivisions that have a separate balance and current account
If a separate subdivision pays contributions for injuries on its own, a separate tariff is set for it (clauses 7 and 11 of the Rules). To do this, the organization must register as an insured in the branches of the FSS of Russia at the location of each unit (Art. 6 of Law No. 125-FZ). This means that the organization is obliged to pay contributions for each such division, but it can choose whether to confirm the main type of activity of the divisions or not.
The main activities of the subdivisions that have a separate balance sheet are confirmed in the same way as the organization itself (clause 8 of the Procedure). Separate subdivisions submit documents to the fund branch at their location within 30 days from the date of creation (clause 5 of the Procedure for registration as policyholders legal entities at the location of separate subdivisions in executive bodies FSS of Russia, approved by the decree of the FSS of Russia dated 03.23.2004 No. 27).
Subdivisions that do not have a separate balance sheet and current account
A separate rate of contributions can be set and separate divisions who do not pay their contributions on their own, as well as to the structural divisions of the organization located in the same place as the main enterprise. To do this, the FSS of Russia must submit an application for referring such units to independent classification units. The application form is approved by Appendix No. 3 to the Procedure. According to clause 7 of the Procedure, subdivisions can become independent classification units only if the following conditions are met:
- they carry out activities that are not the main ones for the organization;
- keep accounting records that allow compiling section II of Form 4-FSS of the Russian Federation (filled in separately for the organization and each structural unit);
- the company submits to the fund both the payroll for the organization as a whole, and section II of the 4-FSS RF by divisions.
It makes sense to single out such subdivisions only if the tariff on contributions for structural unit lower than for the organization as a whole. Then there will be an opportunity to save on some of the contributions for injuries.
In addition to a statement to the FSS of Russia, organizations need to submit copies of documents confirming that these divisions are engaged in activities that are not related to the main activities of the organization (order or extract from the order on accounting policy, regulations on divisions, etc.).
The named documents are submitted on the same date as the documents for confirming the main type of activity of the organization - until April 15 (clause 8 of the Procedure). Within a month, the fund, together with the Ministry of Health and Social Development of Russia, will analyze the company's documents. The FSS of Russia will notify the regional branch of the Foundation about the decision, which will inform about the tariffs for each subdivision within two weeks (clause 9 of the Procedure).
Often, the bodies of the FSS of Russia try to assign certain classes of professional risk to separate divisions, but they do not take into account that such divisions are not indicated as an independent subject of legal relations for compulsory social insurance. This was brought to the attention of the FAS of the East Siberian District in its resolution dated 20.03.2007 No. A58-4794 / 06-F02-1362 / 07.
If the divisions have not confirmed the main activity
Clause 10 of the Procedure states that if the divisions have not confirmed their core activities, then insurance premiums will be charged to them based on the tariff set for the organization itself.
This section includes:
Physical and / or chemical treatment of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for determining production (see below "waste treatment")
Materials, substances or converted components are raw materials, i.e. products of agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates, or transformations of products are considered to be manufacturing.
Manufactured products may be ready for consumption or may be a semi-finished product for further processing. For example, a purified aluminum product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in the required 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 under the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the manufacture of specialized components and accessories by casting / molding or stamping of plastic materials includes Chapter 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of complete structures from constituent components, manufactured by yourself or purchased. Waste processing, i.e. Waste processing for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in grouping 95 (repair of computers, personal and household items), at the same time, car repairs are described in grouping 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. twenty
NOTE The boundaries of manufacturing with other divisions of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves recycling materials to produce new products. These are usually brand new products. However, defining what constitutes a new product can be somewhat subjective.
Recycling implies the following 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;
Leather dressing, see 15.11;
Sawmilling and planing of wood; wood impregnation, see 16.10
Printing and related activities, see 18.1;
Retreading tires, see 22.11;
Manufacture of ready-to-use concrete mixtures, see 23.63;
Electroplating, metallization and heat treatment of metal, see 25.61
Mechanical equipment for repairs or bulkheads (e.g. motor vehicles), 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.
They include:
Logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);
Modification of agricultural products classified in section A;
Preparation of food for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars);
Beneficiation of ores and other minerals classified in section B (MINING OF MINERAL RESOURCES);
Construction and assembly work performed on construction sites classified in section F (CONSTRUCTION);
The activities of breaking up large batches of goods into small groups and the secondary marketing of smaller batches, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;
Sorting solid waste;
Mixing paints according to the customer's order;
Metal cutting by customer order;
Explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)
Good evening! For the first time, I independently prepared documents for individual entrepreneurs for retail trade in shopping centers(pavilions and islands) shoe care products, insoles, laces, shoe accessories and cosmetics for feet. The tax office refused due to the indication of the main non-existent code. 52.40 was quoted. I took it from a well-known internet source. Got excited? Please advise the correct main code, shoe repair may be added there. An individual entrepreneur is initially registered on the USN 15%, then a transition to a patent is possible. Geographically - Moscow. Thank you in advance!
Galina, good afternoon.
In the application for registration of an individual entrepreneur, it is necessary to indicate the OKVED code in which at least 4 digits. Today OKVED is valid
OK 029-2001 (NACE Rev. 1)
Code 52.4 - Other retail sale in specialized stores, this three-digit code includes four-digit codes, (for example
52.41 Retail sale of textiles and haberdashery
)
which in turn include more specific activities (
52.41.1 Retail sale of textiles
52.41.2 Retail sale of haberdashery
If you specify the code 52.41, then the codes 52.41.1 and 52.41.2 can be omitted, since they are under codes 52.41 and will be available to you for activity, even if you do not decipher 52.41.
The reference book does not contain the code 52.40, which you indicated, so your registration was refused.
OKVED code will suit you:
52.48.39 Specialized retail trade of other non-food products not included in other categories
It does not contain any nested codes. Before submitting documents, you once again consult with the tax office on the subject the right choice code and a well-written statement.
In retail trade, you have the right to choose PSN (Law of the City of Moscow "On the patent taxation system in the territory of Moscow" No. 53 of 30.10.2012.
In order to correctly establish the potential annual income with the PSN, you need to correctly determine what your trade object belongs to:
- Retail trade, carried out through the objects of a stationary trading network with a trading floor area of no more than 50 sq.
Or
-Retail trade, carried out through the objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network.
Do not forget that with the simplified tax system in retail, you must apply cash machine... With PSN, the cash register is not required, it can be replaced by the registration of the cash register.
Many thanks for a quick and detailed answer! You advise to put 52.48.39 as the main code, but also ask the tax authorities a question? I realized thanks! Such a question - I will put additional codes, shoe repair, just trade in haberdashery)), probably trade in paints and varnishes (there are positions there for dyeing shoes) - if a code that does not fall under the PSN comes across, it will not serve in the future for refusal to grant a patent?
BSO for services, here customers are unlikely to buy without a check. The cash register will need to be installed. With a patent, you can have a check-printing machine. If for the first time the individual entrepreneur will work on the simplified tax system, accordingly, the cash register will be registered; and then (after the New Year) will switch to a patent, what about the registered cash register?
Perhaps I'm asking stupid questions, but for now, the more I absorb information, the more chaos in my head).
Thank you in advance!
Galina, good evening... The patent is taken for each type of activity. If you have two types of activity, then a patent is issued for each type and records are kept for each patent.
If you will not use the cash register, then you must submit an application to the tax office to deregister it. But it turns out that you will buy a cash register for just a couple of months, install it, register it, and then you will not use it. You need to buy it or not at all - apply for a patent immediately for two months before the New Year, and from the New Year, issue a new patent, or continue to use the cash register even on a patent. Use cashier's checks instead of SSO is not prohibited. The law says that it is allowed for the PSN and UTII to not use the cash register in retail trade and in the provision of services to the population, but with the obligatory registration of BSO checks (or use a check-typewriter).
