From the point of view of the type of economic activity, the education sector is quite extensive and voluminous. A huge number of educational institutions operate 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 work 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 "Average general education» in 2019.
When choosing a suitable code, a question may arise: OKVED code " Preschool education» 80.11 or 85.11? The new version of the classifier does not contain the code 80.11, therefore, the coding 85.11 is suitable for educational preschool institutions working on general programs.
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 increasing 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 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"
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Education This section includes: Education for both schoolchildren and training for various professions AT Russian Federation the following types are installed educational organizations implementing the main educational programs: 1) preschool educational organization - an educational organization that carries out educational activities as the main goal of its activities; activities for educational programs pre-school education, babysitting and childcare; 2) general educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of primary general, basic general and (or) secondary general education; 3) professional educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of secondary vocational education; 4) educational organization higher education- an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of higher education and scientific 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, as the main goal of its activities, carries out educational activities in additional general educational programs; 2) organization of additional professional education - an educational organization that, as the main goal of its activities, carries out educational activities for additional professional programs 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 master 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 set of programs. Separately included classes for students with handicapped health In the Russian Federation, education can be obtained: In organizations carrying out educational activities; Outside organizations engaged in educational activities (in the form of family education and self-education) Education in organizations engaged in educational activities, taking into account the needs, capabilities of the individual and depending on the volume of compulsory classes teacher with students is carried out in full-time, part-time or part-time Education in the form of family education and self-education is carried out with the right to subsequently pass the intermediate and state final certification in organizations carrying out educational activities A combination of various forms of education and forms of education is allowed Forms of education and forms of education 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 provided 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 provided by the legislation of the Russian Federation Each level of education includes the activities of special (correctional) educational organizations (classes, groups) that provide treatment, education and training, social adaptation and integration into society of children and adolescents with disabilities This grouping classifies adult education, according to the content corresponding to certain levels of general education. This section also includes: Other types of education and training, such as driving schools Vehicle; Education, mainly related to sports and recreational activities, such as tennis or golf, as well as educational activities received in general educational organizations (school, boarding school, gymnasium, etc.), which is the basis for secondary vocational and higher education; Secondary general education received at the same time (secondary musical, choreographic, 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 developing the personality and acquiring, in the process of mastering the basic general educational programs, the knowledge, skills and competencies necessary for a person’s life in society, a conscious choice of a profession and obtaining professional education |
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Preschool education This grouping includes: The activities of the network of preschool educational organizations that implement general education programs pre-school education of various types, providing the upbringing and education of children (kindergartens, preparatory classes, etc.) This grouping does not include: Day care activities for children, see 88.91 |
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Primary general education Primary general education is aimed at shaping the personality of the student, developing his individual abilities, positive motivation and skills in learning activities(mastery of reading, writing, counting, basic skills of educational activity, elements of theoretical thinking, the simplest skills of self-control, a culture of behavior and speech, the basics of personal hygiene and a healthy lifestyle) This grouping 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 personality of the student (the formation of moral convictions, aesthetic taste and a healthy lifestyle, high culture interpersonal and interethnic communication, mastering the basics of science, the state language of the Russian Federation, the skills of mental and physical labor, the development of inclinations, interests, the 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 personality of the student, the development of interest in knowledge and creativity the student, the formation of skills for independent learning activities based on the individualization and professional orientation of the content of secondary general education, preparing the student for life in society, independent life choice, continuing education and starting a professional activity This grouping does not include: adult education |
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Professional education |
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Vocational secondary education Secondary vocational education is aimed at solving the problems of intellectual, cultural and professional development of a person and aims to train qualified workers or employees and mid-level specialists in all major areas of socially useful activity 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 aims to ensure the training of highly qualified personnel in all major areas of socially useful activities in accordance with the needs of society and the state, meeting 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 - magistracy |
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Training of highly qualified personnel |
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Vocational 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 tools, obtaining by the indicated persons qualification categories, classes, categories according to the profession of a worker or position of an employee without changing the level of education |
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Vocational 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 sports camps and schools Training may be provided in a variety of locations, such as client or company training facilities, educational institutions, 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 grouping does not include: Sports in general education schools, colleges and universities; Cultural education |
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Cultural education This grouping includes: Providing education in the arts, drama and music Organizations providing such training may have the name of a school, studios, classes, etc. They provide learning aids mainly as a hobby, for recreation and self-development, and upon completion of such training, no professional diploma, bachelor's degree or other educational degree is awarded. This grouping includes: Lessons with a teacher in piano and other musical instruments; art schools; Dance classes and studios; Theatrical circles, schools (with the exception of academic ones); Schools fine arts(excluding academic); Schools different kind arts (except for academic); Schools for the preparation of photographers (except for paid ones) This grouping does not include: Foreign language classes |
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Additional education for children and adults, other, not included in other groups This grouping includes: Education that is not determined by the qualification level, academic education, learning 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 grouping also includes: Camps and schools providing instruction in the fields of sports for groups and individuals, 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 schools for training drivers of motor vehicles This grouping includes: Training activities for obtaining licenses (certificates) for driving cars, buses, trucks and motorcycles This grouping does not include: Activities of schools dedicated to the professional training of drivers |
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Activities of schools for training in driving aircraft and swimming vessels, without issuing commercial certificates and licenses |
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Additional professional education other, not included in other groups This grouping includes: Training courses for security guards; Survival courses; Oratory courses; Speed reading courses This grouping also includes: Training of employers and employees on labor protection issues |
Includes:
education both for schoolchildren and for training for various professions
In the Russian Federation, the following types of educational organizations are established that implement the main educational programs:
1) pre-school educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of pre-school education, childcare and care;
2) general educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of primary general, basic general and (or) secondary general education;
3) professional educational organization - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of secondary vocational education;
4) educational organization of higher education - an educational organization that, as the main goal of its activities, carries out educational activities in educational programs of higher education and scientific 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, as the main goal of its activities, carries out educational activities in additional general educational programs;
2) organization of additional professional education - an educational organization that, as the main goal of its activities, carries out educational activities for additional professional programs
State, municipal, non-state (private) educational organizations of all types
The system is multi-level: education for both adults and those who master 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 set of programs.
Separately included classes for students with disabilities
In the Russian Federation, education can be obtained:
. in organizations carrying out educational activities;
. outside organizations engaged in educational activities (in the form of family education and self-education)
Education in organizations engaged in educational activities, taking into account the needs, capabilities of the individual and depending on the volume of compulsory classes of a 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 pass an intermediate and state final certification in organizations engaged in educational activities
A combination of various forms of education and forms of education is allowed
Forms of education and forms of education 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 provided 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 provided by the legislation of the Russian Federation
Each level of education includes the activities of special (correctional) educational organizations (classes, groups) that provide treatment, education and training, social adaptation and integration into society of children and adolescents with disabilities
This grouping classifies adult education, according to the content corresponding to certain levels of general education.
Other types of education and training, such as training in schools for drivers of vehicles;
. training mainly related to sports and recreational activities, such as tennis or golf, as well as educational activities received in general educational organizations (school, boarding school, gymnasium, etc.), which is the basis for secondary vocational and higher education;
. secondary general education received at the same time (secondary musical, choreographic, art schools, art schools, etc.)
The sphere of education is a very extensive and voluminous object for consideration in terms of the type of economic activity. There are many educational institutions, most of which have a certain specialization or are aimed at general educational measures. AT modern world education plays a huge role both for the population and in the form of entrepreneurship, because some private educational institutions are not only in demand, but can also become very profitable business objects. That is why it is worth considering OKVED education.
The classifier by type of economic activity is a very extensive resource that is in demand by entrepreneurs. It has a very complex structure, but only at first glance. The main and largest areas of economic activity form its sections, and the varieties of this activity are classes. In turn, the classes are divided into groups and subgroups so that each, even a small type of business, receives a specific code to indicate when registering at the state level.
All OKVED educational activities are collected in a single section. This makes it clear that education is indeed a separate and independent branch of the economy, which has a significant subsequent expansion and distribution. It follows from this that this direction of entrepreneurial work is of national importance.
Each section is called a certain letter of the Latin alphabet. This letter will not be indicated during the registration process, but it serves as an excellent orientation for the entrepreneur himself. So, if he manages to at least find out the letter of his section, then it will be much easier to navigate with the codes used. If we talk about education, then it occupied section P. This structural link serves to summarize all structural divisions, economic branches, as well as types and subtypes of activities within the framework of entrepreneurship.
What codes can be used
This section has four main branches, which serve as the basis for the formation of codes for specific educational institutions. These branches are indicated using a class and a subgroup, and the subsequent division into types occurs by adding one more number:
- The beginning of the code used for the general type of education is -85.1.
- For institutions involved in vocational education – 85.2.
- When it comes to vocational training – 85.3.
- In case of provision of additional education services – 85.4.
Thus, OKVED 2016 provided code 85 for preschool education. It is this code that is used by general educational preschool institutions that work according to general programs. It is worth noting that the childcare process is not included in this code, which means that if the institution wants to provide this type of service, additional codes should be used. It is also worth noting that group 85.1 also includes those business entities that provide services for general education, secondary, general and primary.
Other areas of education
The next direction of education, within which activities can be recognized as entrepreneurial, is vocational education, which is higher and secondary. Each type has a separate code. 85. - code for those educational facilities that, as part of their activities, train mid-level specialists. 85.22 - code for educational facilities that provide higher education services.
85.30 is the code used by educational institutions and organizations providing vocational training services. It could be a purchase additional qualification in the form of specialization in a certain type of equipment, as well as advanced training within the chosen profession.
Additional education
Separately, it is worth remembering about educational institutions that provide additional education services. These can be highly specialized schools, studios, circles that offer their services in mastering special skills. OKVED additional education for children and adults stood out in a separate direction, where the main subspecies of such education are located.
It is worth noting that additional education can relate to both culture and sports, and the acquisition of special skills, which, for example, can be provided by martial arts schools or survival schools, etc. OKVED of additional education for children will be 85.41, it belongs to the field of culture and recreation and is the most common type among children's additional education.
So, the field of education is so vast and diverse that, in addition to organizing its separate class, a separate section has also appeared in OKVED.
(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
[another 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 Preschool 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 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 the 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 Other additional professional education activities, 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
The codes of the All-Russian classifier of 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).
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 provides an opportunity not only to make good profits, but also to realize many professionals with high levels of knowledge in these 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 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 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.