mushroom cultivation. Agriculture: OKVED

Question: The organization plans to enter into an agreement with a peasant farm (peasant farm) for the provision of paid services for organizing and holding the event. However, according to Art. 19 of the Federal Law of June 11, 2003 N 74-FZ “On Peasant (Farm) Farming”, the main activities of peasant farms are the production and processing of agricultural products, transportation (carriage), storage and sale of agricultural products of their own production. Is it legal to operate peasant farms of other types? entrepreneurial activity?

Answer: In our opinion, peasant farms can engage in other types of activities, while the main ones are those listed in Art. 19 of Federal Law No. 74-FZ of June 11, 2003 “On Peasant (Farm) Farming” (hereinafter referred to as Law No. 74-FZ).

Rationale: In accordance with Art. 1 of Law N 74-FZ, a peasant (farm) enterprise 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.

Current legislation provides for the existence of peasant farms in two forms, differing from each other in their legal status. The first form provides for the implementation of peasant farm activities as an entity that does not have the status of a legal entity, despite the fact that the head of the peasant farm is a citizen registered as individual entrepreneur(Clause 5 of Article 23 of the Civil Code of the Russian Federation), and the second form - as legal entities(clause 2 of article 50, clause 1 of article 65.1, article 86.1 of the Civil Code of the Russian Federation).

According to clause

3 tbsp. 1 of Law N 74-FZ, to the entrepreneurial activities of a farm carried out without forming a legal entity, the rules of civil legislation are applied that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the federal law, other regulatory legal acts of the Russian Federation or the essence of legal relations .

Clause 1 of Art. 19 of Law No. 74-FZ determines that the main activities of a farm are the production and processing of agricultural products, as well as transportation (carriage), storage and sale of agricultural products of its own production. At the same time, members of the farm independently determine the types of activities of the farm, the volume of agricultural production based on own interests(Clause 2 of Article 19 of Law No. 74-FZ).

Taking into account all of the above, we can conclude that the 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 No. 74-FZ does not directly imply that the main types of activities listed therein are the only ones that a peasant farm can carry out. Also, this norm does not contain a ban on peasant farms carrying out other types of activities that do not necessarily have to coincide with the main activities of the farm, but indicates that the types of activities listed in it should prevail over others.

Consequently, in our opinion, peasant farms can engage in other types of activities, while the main ones are those listed in Art. 19 of Law No. 74-FZ.

The current legislation does not contain rules 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 and execution of civil contracts and the liability of peasant farms in case of violation of an obligation.

Includes:
two main activities, namely: crop production and livestock production, also covering forms of organic agriculture, cultivation and breeding of genetically modified crops and animals
. activities secondary to agriculture, as well as hunting, trapping and the provision of 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 diagram in the OKVED 2 classifier for code 01:

— OKVED 2 (upper level)

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

↳ 01.1 … 01.7 — (level below: 7 codes)

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

OKVED 2 – code 01.6 – Support activities in the field of production of agricultural crops and post-harvest processing of agricultural products

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

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

This subclass of activity includes:

This subclass of activity also includes:
.

Code 01.6 OKVED 2. Auxiliary activities in the field of production of agricultural crops 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, carried out for remuneration or on a contractual basis

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

Code 01.6 OKVED 2 included in the next branch of the species classifier economic activity(decoding of higher codes):

A— Section “Agriculture, forestry, hunting, fishing and fish farming.”

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

01.6 — Subclass “Auxiliary activities in the field of production of agricultural crops and post-harvest processing of agricultural products.”

Complete list and decoding of OKVED group codes included in this subclass:

OKVED code 01.6. Support activities in the field of production of agricultural crops 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, carried out for remuneration or on a contractual basis

This group 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 livestock farming
OKVED code 01.63 - Agricultural activities after harvest
OKVED code 01.64 - Seed treatment for planting

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

Today you will learn:

What is OKVED for farmers?
How do types of activities in peasant farming relate to the codes from the classifier?

Classifier for peasant farm representatives

If you are planning to do farming in order to make a profit, it must be officially registered in accordance with legal regulations.

Peasant farms allow you to carry out activities for raising livestock, various plant crops, as well as provide consultations and other assistance to the population. Both and can register this form of business.

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

A sequence of 6 digits reflects the direction of the business and is reflected in tax reporting. The introduction of a classifier is associated with the simplification of control over taxpayers, as well as with the accelerated entry 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 called ““. It contains an updated list of activities. The changes occurred in connection with new directions for business development in the country.

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

In the new classifier, types of activities for peasant farms are in section “A”. Rosstat assigned a digital coding to 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 may earn a fine.

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

Plant growing;
Livestock;
Other activities.

Codes for those involved in plant growing

The classifier contains big number codes related to crop production. Numerical designations reflect the classification of vegetables, fruits, mushrooms, grains, etc. You can select from the classifier the cultivation, harvesting or primary processing of the crop.

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

01.1 – for those who deal with short-term crops life cycle(annual);
01.2 – for farmers growing plants with a long life cycle (perennial);
01.3 – suitable for those who deal with seedlings.

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

from 01.11.1 to 01.11.19 – suitable for those who are going to grow plants for grain production;
01.11.2 – for growing grain legumes;
01.11.3 to 01.11.39 – when growing crops for 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 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 growing all types of tea and coffee trees, spices and plants with medicinal properties.

OKVED for livestock farming

Activities related to raising animals for further profit must be reflected in official documents for the tax office. Here you will also need to indicate OKVED codes that will appear in your line of business.

If the main activity is related to livestock farming, 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 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 animals such 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 of poultry (chickens, ducks, turkeys and others) to produce meat products and eggs;
from 01.49.11 to 01.49.13 – breeding bees to produce honey;
from 01.49.21 to 01.49.22 – breeding of various fur-bearing 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 earthworms.

Other classifier codes for farmers

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

Other activities are designated by the following OKVED:

from 01.61 to 01.62 - means carrying out activities in the field of crop production (harvesting, tree pruning, etc.) and livestock husbandry (transportation of livestock, vaccination, inspection, etc.);
from 01.63 to 01.64 - include services after harvesting fruits, grain (providing storage facilities, cleaning before further processing, drying in special conditions, etc.) and processing of the resulting seeds before planting (separation by variety, various studies, etc. .);
01.70 – intended for hunters (catching animals and shooting them to obtain meat products for sale, leather, skins, etc.);
from 02.1 to 02.40.2 - includes activities related to forestry (growing various trees, harvesting timber, collecting 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.

In grouping 01, first of all, two main types of activity are distinguished: - production of crop products (01.1 "Crop production") - production of livestock products (01.2 "Livestock") Grouping 01 also distinguishes hunting and breeding of wild animals, including the provision of services in these areas. Group 01 also classifies mining marine mammals(walruses, seals). Grouping 01.1 makes a distinction between: - the growing of annual field crops such as cereals, vegetables and flowers (see 01.11 and 01.12) - the growing of perennial crops in vineyards and orchards(see 01.13) In 01.2, activities are grouped by type of animal rather than by product produced (e.g. meat, milk, hides and skins, etc.), and no distinction is made between the complete housing of animals (non-grazing ) and pasture breeding in open fields In group 01.3 "Crop growing in combination with livestock farming (mixed Agriculture)" the usual principle of determining the main type of 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 classifying their activities in one of the groups 01.1 or 01.2 Some types of 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 subsequent processing of agricultural products, except for the primary processing of these products (activities for subsequent processing of agricultural products are classified in group 15 "Production food products, including drinks" and group 16 "Production 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 usually belongs to group 15. For example: - growing grapes and producing wine from them - growing olives and producing olive oil from them This section does not include land management work (for example, terracing and drainage of agricultural land, preparation of rice fields, etc.), which are classified in group 45 "Construction"; sales and market research through commission agents and cooperative organizations, which are classified in section G "Wholesale and retail; repair of motor vehicles, motorcycles, household goods and personal items"; production of hides and skins in slaughterhouses, which is classified in subsection DA "Production of food products, including beverages, and tobacco", as well as recreational hunting, which is classified in group 92.62 "Other activities for the organization of recreation and entertainment, not included in other groups."

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 defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products of agriculture, forestry, fishing, rocks and minerals and other processed products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification 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 production 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 include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic treatment or recycling 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) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in 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. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining 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 (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;

— pasteurization of milk and bottling, see 10.51;

- leather dressing, see 15.11;

— sawing and planing of wood; impregnation of wood, see 16.10;

— printing and related activities, see 18.1;

— tire retreading, see 22.11;

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

- electroplating, metallization 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 types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.

These include:

— logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

- modification of agricultural products classified in section A;

- preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars);

- beneficiation of ore and other minerals, classified in section B (MINERAL MINING);

— construction and assembly work performed on construction sites, classified in section F (CONSTRUCTION);

— activities of breaking down large quantities of goods into small groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

- sorting solid waste;

— mixing paints according to the client’s order;

— metal cutting according to the client’s order;

— explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

This section includes:

The 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 defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification 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 production 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 include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is basic waste treatment or treatment, 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) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in 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

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

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

Pasteurization of milk and bottling, see 10.51;

Leather dressing, see 15.11;

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

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

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

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

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

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

These include:

Logging classified under Section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

Preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars);

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

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

Activities of breaking down large quantities of goods into smaller units and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

Sorting of solid waste;

Mixing paints according to customer's order;

Metal cutting according to customer's order;

Explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

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