Code of medical activity according to OKVED. Okvad medical activity. What is OKVED

31.01.2022

A selection of the most important documents on request OKVED medical services(legal acts, forms, articles, expert advice and much more).

Arbitrage practice: OKVED medical services

A selection of court decisions for 2019: Article 58 "Reduced rates of insurance premiums for certain categories of payers of insurance premiums in the transition period 2011-2027" of the Federal Law "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund insurance"
(Legal company "TAXOLOGY") Based on the results of the audit, the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation came to the conclusion that the company unlawfully applied the reduced rate of insurance premiums, since medical activity is not the main activity of the organization (income from this type of activity amounted to less than 70 percent of the company's income). The court recognized their conclusion as justified, indicating that the company's income from the provision of services under compulsory medical insurance programs is not subject to inclusion in income for tax purposes on the basis of subpara. 14 p. 1 art. 251 of the Tax Code of the Russian Federation as funds received as part of targeted financing, and the company's income from the provision of dental services is not income from medical activities, since, according to OKVED, they relate to the production of medical equipment, measuring instruments, optical instruments and equipment, watches.

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A selection of court decisions for 2017: Article 58 "Reduced rates of insurance premiums for certain categories of payers of insurance premiums in the transition period 2011-2027" of the Federal Law "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund insurance"
(LLC "Journal" Taxes and financial law ") As the court pointed out, recognizing the position of the insured as unlawful, services for conducting a pre-trip (post-trip) medical examination of drivers relate to medical activities subject to licensing. This activity is included in another type of the main type of economic activity provided for by OKVED. However, since the legislation of the Russian Federation does not provide for the possibility of summing up income from the implementation of several types of privileged activities, the insured is not entitled to use a reduced rate when paying insurance premiums.

Articles, comments, answers to questions: OKVED medical services

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The economic entities of the cluster can be divided into two types: entities that are engaged in the activities for which the cluster was created, and specialized organizations (management company, educational and scientific organizations). As can be seen from the above classification, the subjects of the medical cluster differ in the types of economic activity they carry out. The main activity of the management company - the International Medical Cluster Fund - in accordance with the All-Russian Classification of Economic Activities, is the provision of other financial services, except for insurance and pension services that are not included in other groups.

(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

85 Health and social services [old]
86 Health activities [new]

[another new version] 87 Residential care activities

[another new version]

[Old OKVED] 85.1 Health activities
[New OKVED] 86 Activities in the field of health

[Old OKVED] 85.11 Activities of medical institutions

[Old OKVED] 85.11.1 Activities of general and specialized hospitals
[New OKVED] 86.10 Activities of hospital organizations

[Old OKVED] 85.11.2 Activities of health resorts
[New OKVED] 86.90.4 Activities of health resort organizations

[Old OKVED] 85.12 Medical practice
[New OKVED] 86.21 General medical practice

[Old OKVED] 85.13 Dental practice
[New OKVED] 86.23 Dental practice

[Old OKVED] 85.14 Other health protection activities
[New OKVED] 86.90.9 Other activities in the field of medicine, not included in other groups

[Old OKVED] 85.14.1 Activities of nurses

[Old OKVED] 85.14.2 Activities of auxiliary dental personnel
[New OKVED] 86.90.9 Other activities in the field of medicine, not included in other groups

[Old OKVED] 85.14.3 Activities of medical laboratories
[New OKVED] 86.90.9 Other activities in the field of medicine, not included in other groups

[Old OKVED] 85.14.4 Activities of emergency medical institutions
[New OKVED] 86.90.9 Other activities in the field of medicine, not included in other groups

[Old OKVED] 85.14.5 Activities of institutions of the sanitary and epidemiological service
[New OKVED] 86.90.1 Activities of organizations of the sanitary and epidemiological service

[Old OKVED] 85.14.6 Activities of forensic medical examination
[New OKVED] 86.90.2 Activities of organizations of forensic medical examination

[Old OKVED] 85.2 Veterinary activities
[New OKVED] 75.0 Veterinary activities

[Old OKVED] 85.20 Veterinary activities
[New OKVED] 75.00 Veterinary activities

[Old OKVED] 85.3 Provision of social services
[New OKVED] 87 Care activities with accommodation

[another new version] 88 Provision of social services without provision of accommodation

[Old OKVED] 85.31 Provision of social services with accommodation
[New OKVED] 87.90 Other care activities with provision of accommodation

[Old OKVED] 85.32 Provision of social services without provision of accommodation
[New OKVED] 88.10 Provision of social services without accommodation for the elderly and disabled

ATTENTION!!! Previously, it was enough to indicate 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).

Nowadays, it is no surprise that many hospitals that provide medical care are in business and not on state support. There are a lot of companies on the market and the range of their services is extensive. In addition, there are individual specialists, for example, dentists, who, without opening a clinic, can conduct private practice, for example, open a dental office. But regardless of what a medical company does, it must carry out its activities in accordance with the law. And one of the mandatory norms is the assignment of OKVED.

What OKVED directly corresponds to those areas of activity that are related to medicine?

For medical fields, such a classifier class as 86 is intended. This is an extensive section with many classes and subgroups, where each code corresponds to a specific type of activity:

1 - Directions related to the activities of hospital organizations:

86.10 - This includes all institutions providing medical services, such as city clinics, hospitals, drug treatment clinics, perinatal centers, etc. This group also includes those organizations that provide not only curative services, but also preventive ones.

In other words, this group includes all polyclinics and hospitals of any subordination, for any age and any orientation.

But this does not include: activities related to dental treatment, with the private practice of individual specialists; with laboratory research activities.

2 - This code of economic activity can be assigned to those who are engaged in medical and dental practices. OKVED "Medical activity" includes such areas as:

Providing consultation in the field of general or special medicine;
Implementation of dental activities;
Activities directly related to work or counseling in medical centers located at schools, child care facilities, nursing homes, etc.;
Work as a private specialist in a hospital on a paid basis.

21 - intended for those involved in general medicine. This includes counseling adults and children on general medicine. But in no case does this include the activities of polyclinics.
22 - A group is intended for those who conduct medical practice, but not on general issues, but on a special one, for example, a neuropathologist, surgeon, etc.
23 - Dentistry, including activities related to the provision of surgery in the oral cavity.
9 - This is the most recent class. This includes other medical activities.
90. This group includes activities of a medical nature, which were not included in any of the lists presented earlier. This is the activity of, for example, physiotherapists, massage therapists, specialists with secondary specialized education. Acupuncture, cosmetology, manual therapy, etc. also belong to this category. This is not a complete list of those areas that can be attributed to this class.

But this does not include those organizations that are engaged in blood banks, sperm, eggs, etc.

This group includes 4 subclasses:

90.1 - such a code is intended for SES;
90.2 - Such a code can only be assigned by organizations conducting a forensic medical examination;
90.3 - This code is only for massage parlors, and for no one else;
90.4 - For those who provide medical services within the framework of sanatorium treatment.

Increasingly, the population of the country is turning to private clinics for the help of qualified specialists. This is due not only to the quality of services, but also to the fact that in public clinics it is difficult to do without long queues and a lot of indignation until you get to the right doctor or find out your diagnosis. To start a business by opening a clinic or simply providing medical services at home, you need to register such an activity.

This can be done by submitting an application for registration of IP with the appropriate statistics code. It should be selected according to the classifier approved by Rosstat. To find out under which OKVED code medical activity should be attributed, you need to carefully study several sections. This is due to the fact that such a direction may include both the provision of services to patients and the support of the work of clinics, namely technical support.

What is OKVED?

Like many other lines of business, individual entrepreneurs who decide to make money in the field of medicine must clearly select the OKVED code. After all, it is not enough to simply write that entrepreneurship will be conducted in this area, because many types of business can fall under such a concept, which will create many contentious issues between individual entrepreneurs and tax authorities.
For entrepreneurs who work in the field of medicine, you should choose one of the following types of business according to OKVED:

42.2, which is used by those individual entrepreneurs who are engaged in the production of medical devices, as well as goods of the pharmacological group;
1 - designates manufacturers of medical equipment, including surgical equipment;
10.9, which is used by technician entrepreneurs involved in the repair of medical equipment;
46.1 - for wholesalers of medical supplies and pharmaceutical group;
46.2, which is used by wholesalers of medical equipment and orthopedic products;
32 - for entrepreneurs who carry out retail trade in medical goods and orthopedic products;
34.6, which is used when renting medical equipment;
40.6, which is used when leasing medical and sanitary items.

In addition, there is also the OKVED code 66.03.1, which is used by an entrepreneur who is engaged in issuing additional health insurance.
But these are more and more additional codes of statistics in the process of medical activity that accompany it. The main section of this group is N. It includes all health care, as well as the provision of social services.

Code 85

Section N OKVED is a complete set of codes for the digital designation of the direct work of doctors and social workers. Class 85 is different from all others in OKVED. It does not have a general description, but its subclasses are described in great detail in the classifier.

Their list is quite wide and looks like this:

1 - a group of digital designations, which include all types of activities in the field of protecting the health of the country's population;
2 - a group of digital designations that are aimed at displaying a business in the field of animal treatment;
3 - a group of digital designations that are used by those who provide social services to citizens of the country.

The largest is the first of them, which contains all types of medical activities to protect health directly directed from the doctor to the patient, from a simple examination by a specialist to a complete medical examination.

This grouping of digital designations of types of business includes:

the work of absolutely all medical institutions, which implies, according to code 85.11:
11.1 - the functioning of hospitals, both narrow-profile and with different specialists, where they carry out both examinations of various specialists in the direction, so medical examinations of a planned nature of inpatients can be prescribed, assistance is provided to a variety of doctors and any other medical procedures, except for dental patients and representatives of the Armed Forces;
11.2 - activities that involve the operation of sanatoriums, boarding houses and other institutions of the specified type, where both adults and children can relax, receiving all the necessary procedures and treatment after a complete medical examination;
medical practice, which is defined by code 85.12, according to which generalists or narrowly focused specialists perform their activities, including consulting, conduct examinations of patients, conduct private practice;
the work of dentists under code 85.13, which is to conduct an examination by a dentist and provide dental services to patients who need treatment;
other activities aimed at protecting the health of the population of the country are carried out under code 85.14 and include:
14.1 - the work of the nursing staff who accompany the treatment as prescribed by the doctor, they do not conduct a medical examination and do not prescribe medications;
14.2 - work of additional dentists;
14.3 - functioning of laboratories for medical purposes;
14.4 - the work of ambulance teams, which should also conduct an examination and, if necessary, deliver patients for a more detailed medical examination;
14.5 - the work of the SES, which inspects and analyzes objects to assess their threat to the community;
14.6 - work of a forensic medical examination;
This area also includes veterinary activities, which is defined by the code 85.2. This work involves examination of sick animals, their treatment, repeated medical examination;
social work and services are also included in this section of activity and it has a digital designation 85.3, as well as subclasses:
3.1, which involves the provision of social assistance with the provision of a place of residence;
3.2, which refers to the provision of social services without accommodation.

Very often, patients need a qualified physical examination in order to correctly determine the diagnosis. Also with OKVED codes. For successful functioning, it is necessary to properly familiarize yourself with the classifier to determine the digital designation according to OKVED of your activity.