Question: The organization plans to conclude a contract with a peasant (farm) economy (KFH) for the provision of paid services for organizing and holding an event. However, according to Art. 19 of the Federal Law of 11.06.2003 N 74-FZ “On Peasant (Farm) Farming”, the main activities of the peasant farm are the production and processing of agricultural products, transportation (transportation), storage and sale of agricultural products of their own production. Is it legal to carry out other types of PFH? entrepreneurial activity?

Answer: In our opinion, a peasant farm may engage in other types of activities, while the main ones are those listed in Art. 19 of the Federal Law of June 11, 2003 N 74-FZ “On Peasant (Farm) Economy” (hereinafter - Law N 74-FZ).

Rationale: In accordance with Art. 1 of Law N 74-FZ, a peasant (farm) economy is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products) based on their personal participation.

The current legislation provides for the existence of KFH in two forms, which differ from each other in their own way. legal status. The first form provides for the implementation of the KFH activities as an entity that does not have the status of a legal entity, while the head of the KFH is a citizen registered as individual entrepreneur(Section 5, Article 23 Civil Code RF), and the second form - as legal entities(Clause 2, Article 50, Clause 1, Article 65.1, Article 86.1 of the Civil Code of the Russian Federation).

According to par.

3 art. 1 of Law N 74-FZ, the business activities of a farm carried out without the formation of a legal entity are subject to the rules of civil law that regulate the activities of legal entities that are commercial organizations unless otherwise follows from federal law, other normative legal acts of the Russian Federation or the essence of legal relations.

Paragraph 1 of Art. 19 of Law N 74-FZ, it is determined that the main activities of a farm are the production and processing of agricultural products, as well as the transportation (transportation), storage and sale of agricultural products of its own production. At the same time, the members of the farm independently determine the types of activities of the farm, the volume of agricultural production based on their own interests (clause 2, article 19 of Law N 74-FZ).

Taking into account all of the above, we can conclude that a peasant farm is created for the purpose of carrying out production or other economic activity in the field of agriculture, namely for the purpose of entrepreneurial activity.

At the same time, from paragraph 1 of Art. 19 of Law N 74-FZ does not directly follow that the main activities listed in it are the only ones that a peasant farm can carry out. Also, this rule does not contain a ban on the implementation of other types of activities by the peasant farm, which do not necessarily have to coincide with the main activity of the farm, but indicates that the types of activities listed in it should prevail over others.

Therefore, in our opinion, a peasant farm may engage in other types of activities, while the main ones are those listed in Art. 19 of Law N 74-FZ.

The current legislation does not contain norms regulating the procedure for determining the nature of other types of activities that a peasant farm may be engaged in. In addition, the legislation also does not establish restrictions on the conclusion, execution of civil law contracts and the liability of a peasant farm in case of violation of an obligation.

Includes:
two main types of activities, namely: production of crop products and production of livestock products, also covering forms of organic agriculture, cultivation and breeding of genetically modified crops and animals
. activities secondary to agriculture, as well as hunting, catching animals and providing services in these areas

The entry in the classifier with code 01 contains 7 clarifying (child) codes.

Quick transition to the classifier entry by code:

Hierarchy scheme in the OKVED 2 classifier for code 01:

– OKVED 2 (upper level)

↳ 01 - Crop and livestock production, hunting and the provision of related services in these areas (current level)

↳ 01.1 ... 01.7 - (level below: 7 codes)

This page contains information from the OKVED classifier edition 2 (OK 029-2014 NACE), which came into effect on June 28, 2016.
Before this date, when registering firms, the “old” OKVED codes were used (OK 029-2001 (NACE Rev. 1))

OKVED 2 - code 01.6 - Supporting activities in the field of crop production and post-harvest processing of agricultural products

According to the decoding of OKVED 2 codes specified in the introduction to the classifier OK 029-2014 (NACE rev. 2), the activity subclass with code 01.6 is included in the following groups

● section A - AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE
● ● class 01 - Crop and livestock production, hunting and provision of related services in these areas

This subclass of activities includes:

This activity subclass also includes:
.

Code 01.6 OKVED 2. Support activities in the field of crop production and post-harvest processing of agricultural products

This grouping includes:

- auxiliary activities for agricultural production, as well as those close to agriculture, not used for production purposes, performed for a fee or on a contract basis

- activities carried out after harvest, aimed at preparing agricultural products for sale on the market

Code 01.6 OKVED 2 is included in the following branch of the classifier of types of economic activity (decoding of higher codes):

A- Section "Agriculture, forestry, hunting, fishing and fish farming".

01 — Class “Crop and animal husbandry, hunting and the provision of related services in these areas.”

01.6 - Subclass "Activities auxiliary to the production of crops and post-harvest processing of agricultural products."

A complete list and decoding of OKVED group codes, included in this subclass:



OKVED code 01.6. Ancillary activities in the field of crop production and post-harvest processing of agricultural products

This grouping includes:

- auxiliary activities for agricultural production, as well as those close to agriculture, not used for production purposes, performed for a fee or on a contract basis

This grouping also includes:

- activities carried out after harvest, aimed at preparing agricultural products for sale on the market

OKVED code 01.6 included in section "A. Agriculture, forestry, hunting, fishing and fish farming” of the classifier and is a subclass containing the following groups:
OKVED code 01.61 - Provision of services in the field of crop production
OKVED code 01.62 - Provision of services in the field of animal husbandry
OKVED code 01.63 - Agricultural activities after harvest
OKVED code 01.64 - Treatment of seeds for planting

© OKVED2.Ru, 2014 — 2018

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 of 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 treatment of waste, which is classified in section E (water supply; sewerage, collection and waste disposal, 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, the repair of computers, household appliances is classified in group 95 (repair of computers, personal and household items), while at the same time, repair of cars is described in group 45 (wholesale and retail 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 (for example, 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.

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 (activities of catering establishments 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);

The activity of breaking down large quantities of goods into smaller groups and re-marketing of smaller quantities, including packaging, repackaging or bottling of products such as alcoholic drinks or chemicals;

sorting 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)

Hello! In this article we will tell you how to choose the right OKVED for KFH.

Today you will learn:

  1. What is OKVED for farmers;
  2. How do the types of activities for peasant farms and codes from the classifier compare.

Classifier for representatives of peasant farms

If you are planning to start a farm for profit, then you must register officially, in accordance with the law.

KFH allows you to carry out activities for the cultivation of livestock, various crops, as well as provide advice and other assistance to the population. Design this form businesses can both and.

In the tax application, you will need to indicate the types of OKVED. This is a special classifier that encodes all permitted activities.

The sequence of 6 digits reflects the direction of the business and is reflected in the tax reporting. The introduction of the classifier is connected with the simplification of control over taxpayers, as well as with the accelerated input of information: it is enough just to indicate a few numbers, and not to rewrite long phrases indicating the type of activity.

You have the right to choose several codes or one main one. When you can write down only the first 4 digits from OKVED. The more numbers in the classifier, the more detailed the direction of the company's work is described.

In 2016 appeared new form classifier named "". It contains an updated list of activities. Changes occurred in connection with new directions for business development in the country.

2017-2019 did not introduce any innovations to the current OKVED, and therefore representatives of KFK can use the OKVED-2 classifier to select a field of activity.

In the new classifier, types of activities for peasant farms are in section "A". Rosstat appropriated digital encoding this section - "01". Each numerical designation has several subtypes with values ​​from 1 to 9.

The correct choice of OKVED will save you from further problems. If you specify a classifier that is not related to your activity, you can earn a fine.

All forms of activity available to KFH can be divided into three areas:

  • crop production;
  • animal husbandry;
  • Other activities.

Codes for those who are engaged in crop production

The classifier contains a large number of codes related to crop production. Numerical designations reflect belonging to vegetables, fruits, mushrooms, cereals, etc. You can choose from the classifier the cultivation, collection or primary processing of the crop.

If your main activity is related to the cultivation of crops, then you have the right to choose one of the OKVED groups:

  • 01.1 - for those who are engaged in crops with a short life cycle(annual);
  • 01.2 - for farmers growing plants with a long life cycle (perennial);
  • 01.3 - suitable for those who are engaged in seedlings.

Deciphering OKVED for annual plants includes the following areas of activity:

  • from 11/01/1 to 11/01/19 - suitable for those who are going to grow plants for grain;
  • 01.11.2 - for the cultivation of legumes;
  • 01.11.3 to 01.11.39 - when growing crops for the subsequent production of vegetable oil;
  • 01.12 - for those who grow rice crops;
  • from 01.13.1 to 01.14 - growing all kinds of vegetables, mushrooms, as well as cane in order to obtain sugar;
  • 01.15 - removal of tobacco with shag;
  • from 01.16.1 to 01.16.9 - cultivation of various spinning plants;
  • from 01.19.1 to 01.19.9 - for breeding various flowering plants and their seeds.

For activities related to the cultivation of perennial crops, it is necessary to select OKVED from the following:

  • from 01.21 to 01.26 - for growing fruits (including exotic ones), nuts and berries;
  • from 01.27 to 01.28 - for the cultivation of all types of tea and coffee trees, spices and plants with medicinal properties.

OKVED for the livestock sector

The activity of raising animals for further profit must be reflected in official documents for tax. Here you need to specify OKVED codes that will figure in your line of business.

If the main type of activity is related to animal husbandry, then the following codes are offered for the choice of entrepreneurs:

  • from 01.41.1 to 01.41.29 - breeding of animals for the purpose of production and sale of dairy products;
  • from 01.42.1 to 01.42.12 - breeding of animals for the further sale of meat products;
  • from 01.43.1 to 01.43.3 - include the breeding of horses of any breed, mules, donkeys and other artiodactyls, as well as the production of milk from these animals;
  • from 01.44 to 01.46.2 - breeding of such animals as camels, sheep, goats and pigs for the purpose of further sale of dairy and meat products of these animals;
  • from 01.47.1 to 01.47.3 - breeding poultry(hens, ducks, turkeys and others) for meat products and eggs;
  • from 01.49.11 to 01.49.13 - breeding of bees to obtain honey;
  • from 01.49.21 to 01.49.22 - breeding of various fur animals, including rabbits kept on the farm;
  • from 01.49.32 to 01.49.32 - breeding silkworms, as well as obtaining their cocoons;
  • from 01.49.41 to 01.49.44 - breeding of domestic deer breeds;
  • from 01.49.5 to 01.49.9 - breeding of breeds of domestic animals and those intended for laboratory research. This also includes the removal of the earthworm.

Other classifier codes for farmers

If your activity is not directly related to the breeding of animals or the cultivation of crops, you can use other classifiers. They are suitable for those farmers who combine these two areas, or who provide Additional services population.

Other activities are designated by the following OKVED:

  • from 01.61 to 01.62 - means the implementation of activities in the field of crop production (harvesting, tree pruning, etc.) and animal husbandry (livestock driving, vaccination, inspection, etc.);
  • from 01.63 to 01.64 - include services after harvesting fruits, grains (provision of premises for storage, cleaning before further processing, drying in special conditions etc.) and processing of the obtained seeds before planting (separation by varieties, various studies, etc.);
  • 01.70 - intended for hunters (catching animals and shooting them to get meat products for sale, leather, skins, etc.);
  • from 02.1 to 02.40.2 - includes activities related to forestry (growing various trees, harvesting timber, picking wild berries, nuts, fruits, etc.);
  • from 03.1 to 03.22.9 - intended for those who are engaged in fishing or fish farming in the seas and fresh water sources.

Group 01 primarily distinguishes two main types of activities: - production of crop products (01.1 "Crop production") - production of animal products (01.2 "Livestock") In group 01, hunting and breeding of wild animals are also distinguished, including the provision of services in these areas. Mining is also classified in grouping 01 marine mammals(walruses, seals). In grouping 01.1 a distinction is made between: - the cultivation of annual field crops such as cereals, vegetable crops and flowers (see 01.11 and 01.12) - cultivation of perennial crops in vineyards and orchards (see 01.13) In 01.2, activities are grouped by type of animal and not by product produced (e.g. meat, milk, hides and skins, etc.) .p.), while no distinction is made between the full keeping of animals in stalls (non-pasture cattle breeding) and pasture (pasture) cattle breeding in an open field In group 01.3 "Crop production in combination with animal husbandry (mixed Agriculture)" the usual principle of determining the main activity is violated. This is due to the fact that many agricultural enterprises have a more or less balanced production of crop and livestock products, which does not allow them to be classified in one of the groups 01.1 or 01.2 Some activities, such as soil preparation , sowing, harvesting, management (management), which are a normal part of the activities of an agricultural enterprise, can be distinguished as crop and livestock services provided to agricultural enterprises on a fee or contract basis.These activities are classified in groups 01.41 and 01.42, respectively. Activities in the field of agriculture do not include the subsequent processing of agricultural products, except primary processing of these products (activities for the subsequent processing of agricultural products are classified in grouping 15 "Manufacture of food products, including drinks" and grouping 16 "Manufacture of tobacco products"). However, as an exception to general rule, for the classification of integrated activities, the activities of agricultural enterprises processing their own products are classified in group 01, even if the production of these products is usually classified in group 15. For example: - cultivation of grapes and the production of wine from them - cultivation of olives and the production of olive oil from them This division excludes land management activities (eg terracing and drainage of agricultural land, preparation of rice fields, etc.) which are classified in group 45 Construction; marketing and market research through commission agents and cooperative organizations, which are classified in section G "Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items"; production of hides and skins in slaughterhouses, which is classified in subsection DA Manufacture of foodstuffs, including beverages, and tobacco, and recreational hunting, which is classified in 92.62 "Other recreational and recreational activities n.e.c. ".

This section includes:

  • physical and/or chemical processing 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 "recycling" below)

Materials, substances or transformed components are raw materials, i.e. products of 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
  • pasteurization and bottling of milk, 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 (activities of catering establishments and bars)
  • beneficiation 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 smaller groups and re-marketing smaller quantities, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals
  • solid waste sorting
  • mixing colors according to customer's order
  • cutting of metals according to the customer's order
  • explanations of various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)