Type of economic activity: educational activity. OKVED "education"
Opening courses, in fact, does not require any special financial costs. The main element in conducting this type of activity is the correctly chosen course, which is in demand today. Yes, it’s difficult to decide what a person really wants to learn. But if you analyze everything carefully, you can identify several types of areas that are especially in demand. Thus, some of them are reflected in 85.42 9 OKVED, decoding means that the activity is related to the provision of additional professional education, not included in other types of groupings.
Nowadays, one of the most popular professions is security guard. Yes, many shops, supermarkets and special facilities cannot operate safely without such a specialist. And although such a profession is not particularly studied, it is still necessary for every future security guard to gain important knowledge in this area. A special security guard training course offered by professionals gives everyone the opportunity to learn important skills in just a few lessons. This type of activity is reflected, as is the survival course, OKVED 85.42.9.
This code is also used for public speaking courses, as well as speed reading courses. It also includes areas related to training employers and workers related to labor protection.
OKVED 85.42.9 one of the codes included in another code
OKVED 85.42 is a code that includes code 85.42.9 and others. All of them are related to activities related to learning. Thus, 85.42.1 is used when opening driving schools. It is worth noting that this code is not intended to be used to indicate the activities of schools offering professional driver training.
The third code is OKVED 85.42.2. It is intended to reflect the activities of schools teaching aircraft driving, as well as sailing vessels. But at the same time, educational institutions conducting activities according to OKVED code 85.42.2 do not have the right to issue a commercial type of certificate or license. Since all three codes are directly related to the acquisition of certain skills and professions, it is not surprising that the OKVED code 85.42 stands for additional vocational education.
Difficulties in starting a business
Choosing an activity is only half the battle. Finding a location where training courses will be held and finding a professional willing to take on the responsibilities of a teacher can take a long time. After all, finding a good teacher who can correctly and effectively teach all the required skills to even a future security guard is not so easy.
Yes, it is easy to open an activity reflected by code 85.42. The main thing is the presence of a professional who is ready to teach the required skills, premises and the availability of documents allowing this type of activity. But since it is sometimes very difficult to find a good professional to conduct training lessons, the discovery of the types of activities reflected by this and the OKVED codes included in it sometimes remains only in the application document presented to the tax authority when obtaining a business.
From the point of view of the type of economic activity, the education sector is quite extensive and voluminous. There are a huge number of educational institutions operating on the territory of the Russian Federation, most of which have a general educational orientation. Entrepreneurs may well consider this niche as one of the options for doing business. In order for a private educational institution to operate 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, supervising and caring for preschool children);
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 valid OKVED classifier today 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 reference book is OKVED2. It consists of sections designated by a specific letter of the Latin alphabet.
All types of economic activities 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” encoding in 2019 is as follows:
In the OKVED-2 classifier we are looking for 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 suitable OKVED code.
The activities collected in class 85 are deciphered as follows:
85.1 – general education;
85.2 – secondary vocational 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 Federal Tax Service is not limited by law.
Subclass 85.1
Here are collected educational programs aimed at acquiring knowledge and skills that are necessary for human existence in society. The educational process can be carried out in state, municipal and private institutions. Student training standards are developed at the state level.
Example of encodings with decryption:
85.11 – code for preschool education;
85.12 – coding of primary education (general);
85.13 – OKVED “General basic education”;
85.14 – OKVED “Secondary general education” in 2019.
When selecting a suitable code, a question may arise: OKVED code “Preschool education” 80.11 or 85.11? In the new edition of the classifier, code 80.11 is absent, so code 85.11 is suitable for educational preschool institutions operating under general programs.
It should be noted that child care (day care) is not included in this code. If the institution provides this type of service, it is necessary to declare 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 – master’s degree;
85.23 – 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 obtaining qualification ranks (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 is 85.41. This code combines the following activity:
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 – consultations 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 note 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. The descriptions of the codes must be read very carefully, since they may contain the necessary information. Below you can download the full table of OKVED codes for educational activities.
Table of OKVED codes “Education”
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Decoding |
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Education This section includes: Education for both schoolchildren and preparation for various professions In the Russian Federation, the following types of educational organizations are established that implement basic educational programs: 1) preschool educational organization - an educational organization that carries out educational activities as the main goal of its activities activities on educational programs of preschool education, supervision and care of children; 2) general educational organization - an educational organization that carries out educational activities according to educational programs of primary general, basic general and (or) secondary general education as the main goal of its activities; 3) professional educational organization - an educational organization that carries out educational activities according to educational programs of secondary vocational education as the main goal of its activities; 4) educational organization of higher education - an educational organization that carries out educational activities according to educational programs of higher education and scientific activities as the main goal of its activities In the Russian Federation, the following types of educational organizations are established that implement additional educational programs: 1) organization of additional education - an educational organization that carries out educational activities in additional general education programs as the main goal of its activities; 2) organization of additional professional education - an educational organization that carries out educational activities in additional professional programs as the main goal of its activities This section includes: State, municipal, non-state (private) educational organizations of all types The system is multi-level: education for both adults and those who are learning the basics of literacy. Can be used in educational organizations implementing military professional educational programs, in educational organizations under the jurisdiction of the Federal Penitentiary Service Each level has its own sets of programs Separately included classes for students with disabilities In the Russian Federation, education can be obtained: In organizations engaged in educational activities; Outside organizations carrying out educational activities (in the form of family education and self-education) Training in organizations engaged in educational activities, taking into account the needs, capabilities of the individual and depending on the volume of compulsory activities of the teacher with students, is carried out in full-time, part-time or part-time form. Education in the form of family education and self-education is carried out with the right to subsequently undergo intermediate and state final certification in organizations engaged in educational activities A combination of various forms of education and forms of training is allowed Forms of education and forms of training for the main educational program for each level of education, profession, specialty and area of training are determined by the relevant federal state educational standards, educational standards, unless otherwise established by this Federal Law of December 29, 2012 N 273-FZ "On education in the Russian Federation". Forms of training for additional educational programs and basic vocational training programs are determined by the organization carrying out educational activities independently, unless otherwise established by the legislation of the Russian Federation Each level of education includes the activities of special (correctional) educational organizations (classes, groups) providing treatment, education and training, social adaptation and integration into society of children and adolescents with disabilities This group classifies adult education whose content corresponds to certain levels of general education. This section also includes: Other types of education and training, such as driver training schools; Training mainly related to sports and recreational activities, such as tennis or golf, as well as educational activities received in general education organizations (school, boarding school, gymnasium, etc.), which is the basis for secondary vocational and higher education; Secondary general education received simultaneously (secondary music, dance, art schools, art schools, etc.) |
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Education |
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General education This grouping includes: A type of education that is aimed at personal development and the acquisition, in the process of mastering basic general education programs, of knowledge, abilities, skills and the formation of competencies necessary for a person’s life in society, an informed choice of profession and obtaining vocational education |
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Preschool education This grouping includes: Activities of a network of preschool educational organizations that implement general educational programs for preschool education in various areas, providing the upbringing and education of children (kindergartens, preparatory classes, etc.) This group does not include: Day care activities for children, see 88.91 |
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Primary general education Primary general education is aimed at the formation of the student’s personality, the development of his individual abilities, positive motivation and skills in educational activities (mastery of reading, writing, counting, basic skills of educational activities, elements of theoretical thinking, simple self-control skills, culture of behavior and speech, the basics of personal hygiene and healthy lifestyle) This group does not include: Adult Education; Day care for children, see 88.91 |
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Basic general education Basic general education is aimed at the formation and formation of the student’s personality (formation of moral beliefs, aesthetic taste and healthy lifestyle, high culture of interpersonal and interethnic communication, mastery of the basics of science, the state language of the Russian Federation, mental and physical labor skills, development of inclinations, interests, ability to social self-determination) |
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Secondary general education Secondary general education is aimed at the further formation and formation of the student’s personality, the development of interest in knowledge and the student’s creative abilities, the formation of skills in independent learning activities based on individualization and professional orientation of the content of secondary general education, preparing the student for life in society, independent life choices, and continued education and the beginning of professional activity This group does not include: Adult education |
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Professional education |
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Secondary professional education Secondary vocational education is aimed at solving the problems of intellectual, cultural and professional development of a person and has the goal of training qualified workers or employees and mid-level specialists in all main areas of socially useful activities in accordance with the needs of society and the state, as well as meeting the needs of the individual in deepening and expanding education |
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Higher education Higher education has the goal of ensuring the training of highly qualified personnel in all main areas of socially useful activities in accordance with the needs of society and the state, satisfying the needs of the individual in intellectual, cultural and moral development, deepening and expanding education, scientific and pedagogical qualifications |
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Higher education - bachelor's degree |
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Higher education - specialty |
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Higher education - master's degree |
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Training of highly qualified personnel |
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Professional training Vocational training is aimed at acquiring professional competence by persons of different ages, including for working with specific equipment, technologies, hardware, software and other professional means, obtaining qualification ranks, classes, categories for the specified persons in the profession of a worker or position of an employee without changing the level of education |
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Professional training |
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Additional education |
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Additional education for children and adults |
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Sports and Recreation Education This grouping includes: Sports activities, group or individual, including classes in sports camps and schools Training may be provided in a variety of settings, such as client or company training facilities, educational organizations, or others. Training is organized officially This grouping includes: Sports training (basketball, baseball, cricket, football, etc.); Training in sports camps; Gymnastics training; Training in riding schools; Swimming lessons; Services of professional sports instructors, teachers, coaches; Martial arts training; Yoga training This group does not include: Sports in secondary schools, colleges and universities; Cultural education |
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Cultural education This grouping includes: Providing training in the arts, drama and music Organizations providing such training may have the name of a school, studio, class, etc. They provide training aids primarily for hobby, recreational and self-development purposes and do not award a professional diploma, bachelor's degree or other educational degree upon completion of such training. This grouping includes: Lessons with a teacher on piano and other musical instruments; Art schools; Dance classes and studios; Theater clubs, schools (except academic); Schools of fine arts (excluding academic ones); Schools of various types of arts (with the exception of academic ones); Schools for training photographers (except for paid ones) This group does not include: Foreign language classes |
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Additional education for children and adults, other, not included in other categories This grouping includes: Education that is not determined by qualification level, academic education, training centers offering remedial courses, exam preparation courses, language training, computer courses, religious classes Further education, as well as trainings and courses for various professions, hobbies and activities for personal growth This group also includes: Camps and schools providing group and individual instruction in sports, instruction in the arts, drama or music, or other instruction or special education |
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Additional professional education |
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Activities of driver training schools This grouping includes: Training activities for obtaining licenses (certificates) to drive cars, buses, trucks and motorcycles This group does not include: Activities of schools intended for professional driver training |
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Operation of aircraft and boat driving training schools without issuing commercial certificates and licenses |
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Other activities for additional professional education, not included in other groups This grouping includes: Security guard training courses; Survival courses; Oratory courses; Speed reading courses This group also includes: Training of employers and employees on labor safety issues |
(two types of codes at the same time)
The new OKVED2 (All-Russian Classifier of Types of Economic Activities) OK 029–2014 differs significantly from the old one in terms of numbers. The codes don't match there. OKVED 2 was introduced on February 1, 2014 (Rosstandart order No. 14-st dated January 31, 2014). The transition 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 Preschool and primary general education
[another new option]
[Old OKVED] 80.10 Preschool and primary general education
[New OKVED] 85.11 Preschool education
[another new option] 85.12 General primary education
[Old OKVED] 80.10.1 Pre-school education (preceding primary general education)
[New OKVED] 85.11 Preschool education
[Old OKVED] 80.10.2 Primary general education
[New OKVED] 85.12 General primary 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 option]
[another new option] 85.21 Secondary vocational education
[Old OKVED] 80.21 Basic general and secondary (complete) general education
[New OKVED] 85.13 Basic general education
[another new option] 85.14 General secondary 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 General secondary education
[Old OKVED] 80.22 Primary and secondary vocational education
[Old OKVED] 80.22.1 Primary vocational education
[New OKVED] 85.21 Secondary vocational education
[Old OKVED] 80.22.2 Secondary vocational education
[Old OKVED] 80.22.21 Training in educational institutions of secondary vocational education
[New OKVED] 85.21 Secondary vocational education Regarding
[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 in 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 Training 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 In terms of
[Old OKVED] 80.30.4 Training in preparatory courses for admission to educational institutions of higher vocational education
[New OKVED] 85.41.9 Other additional education for children and adults, not included in other groups
[Old OKVED] 80.4 Education for adults and other types of education
[New OKVED] 85.42 Additional professional education
[Old OKVED] 80.41 Training of vehicle drivers
[Old OKVED] 80.41.1 Training of vehicle drivers
[New OKVED] 85.42.1 Activities of driver training schools
[Old OKVED] 80.41.2 Training of flight and maritime personnel
[New OKVED] 85.42.2 Operation of schools for driving training for aircraft and ships, without issuing commercial certificates and licenses
[Old OKVED] 80.42 Education for adults and other types of education not included in other groups
[New OKVED] 85.42.9 Other activities for additional professional education, not included in other groups
ATTENTION!!! Previously, it was enough to indicate a code of 3 digits, but since July 2013 you need 4 digits (in 2019 and 2020 also 4 digits). For example, 52.42 alone is enough, it will include everything that starts with 52.4Х.ХХ
Codes of the All-Russian Classifier of Economic Activities are indicated only for income. For expenses of the organization and performance of work within the organization itself, OKVED is not needed. For example, many organizations have an accountant, but of course they do not need to indicate the accounting code. The same applies to renting premises, purchasing goods, etc.
With help, you can keep tax records on the simplified tax system and UTII, generate payment slips, 4-FSS, Unified Settlement, submit any reports via the Internet, etc. (from 325 rubles/month). 30 days free. For newly created individual entrepreneurs, the first year is now free (free).
It is worth noting that in most cases, the opening of sports and other types of schools that are not related to obtaining a school education provides an opportunity not only to make a good profit, but also to realize fulfillment for many professionals who have high levels of knowledge in such areas.
What is included in OKVED 85.41
As a main code, this code is not used to reflect a business; more often, one of the codes included in it is used. Although it is worth noting that not only entrepreneurs actively use these types of OKVED codes. Thus, 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 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 activities directly related to sports, it is not used by secondary 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. Nowadays, art, dance, music and theater clubs, schools, and studios are often opened. The only exception is foreign languages, for which 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 remedial courses or preparatory classes for exams. It also reflects language learning. Also, OKVED 85.41.9 is now actively used by entrepreneurs who have decided to start their activities 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 had a very short explanation in 2016 and now, the codes included in it have broader information that allows many entrepreneurs to indicate them in opening any art school or special courses for children and adults.