Nowadays, no one will be surprised by the fact that many medical institutions providing medical care are engaged in business and are not government-supported. There are quite 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 healthcare company does, it must operate in accordance with the law. And one of the mandatory norms is the assignment of OKVED.

Which OKVED directly corresponds to those areas of activity related to medicine?

For medical areas, a classifier class such 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. 1 — Areas related to the activities of hospital organizations:

86.10 – This includes all institutions providing medical services, for example, 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 clinics and hospitals of any subordination, for any age and any specialty.

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

1. 2 - This economic activity code can be assigned to those engaged in medical and dental practice. OKVED “Medical activity” includes such areas as:

• Providing consultation in the field of general or special medicine;
• Carrying out dental activities;
• Activities directly related to work or consulting in medical centers located at schools, childcare centers, nursing homes, etc.;
• Work as a private specialist in a hospital on a paid basis.

1. 21 - intended for those involved in general medicine. This may include consulting adults and children on general medicine. But in no case does this include the activities of clinics.
2. 22 – The group is intended for those who conduct medical practice, but not on general issues, but on special ones, for example, a neurologist, surgeon, etc.
3. 23 – Dentistry, including activities related to the provision of surgery in the oral cavity.
4. 9 – This is the very last class. This includes other medical activities.
5. 90. This group includes activities of a medical nature that were not included in any list presented previously. This is the activity of, for example, physiotherapists, massage therapists, and specialists with secondary specialized education. Acupuncture, cosmetology, manual therapy, etc. also belongs to this category. This is not yet a complete list of those areas that can be classified in this class.

But this does not include those organizations that deal with blood, sperm, egg banks, etc.

This group includes 4 subclasses:

• 90.1 – this code is intended for SES;
• 90.2 – This code can only be assigned by organizations conducting forensic medical examinations;
• 90.3 – This code is intended only for massage parlors, and for no one else;
• 90.4 – For those who provide medical services within the framework of sanatorium radiation.

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

Arbitrage practice: OKVED medical services

Selection of court decisions for 2019: Article 58 “Reduced rates of insurance premiums for certain categories of insurance premium payers during the transition period 2011 - 2027” of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund insurance"
(Law company "TAXOLOGY") The Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation, based on the results of the audit, came to the conclusion that the company was unlawfully applying a reduced tariff for insurance contributions, since medical activities are 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 within the framework of compulsory health insurance programs is not subject to inclusion in income for tax purposes on the basis of subsection. 14 clause 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.

Open the document in your ConsultantPlus system:
Selection of court decisions for 2017: Article 58 “Reduced rates of insurance premiums for certain categories of insurance premium payers during the transition period 2011 - 2027” of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund insurance"
(Journal "Taxes and Financial Law" LLC) As the court pointed out, recognizing the policyholder’s position as unlawful, services for conducting a pre-trip (post-trip) medical examination of drivers are classified as medical activities subject to licensing. This activity is included in another type of main 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 carrying out several types of preferential activities, the policyholder does not have the right to use a reduced tariff when paying insurance premiums.

Articles, comments, answers to questions: OKVED medical services

Open the document in your ConsultantPlus system:
Economic entities of the cluster can be divided into two types: entities that are engaged in the types of 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 activities carried 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, not included in other groups.

Nowadays, no one will be surprised by the fact that many medical institutions providing medical care are engaged in business and are not government-supported. There are quite 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 healthcare company does, it must operate in accordance with the law. And one of the mandatory norms is the assignment of OKVED.

Which OKVED directly corresponds to those areas of activity related to medicine?

For medical areas, a classifier class such 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. 1 — Areas related to the activities of hospital organizations:

86.10 – This includes all institutions providing medical services, for example, 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 clinics and hospitals of any subordination, for any age and any specialty.

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

1. 2 - This economic activity code can be assigned to those engaged in medical and dental practice. OKVED “Medical activity” includes such areas as:

• Providing consultation in the field of general or special medicine;
• Carrying out dental activities;
• Activities directly related to work or consulting in medical centers located at schools, childcare centers, nursing homes, etc.;
• Work as a private specialist in a hospital on a paid basis.

1. 21 - intended for those involved in general medicine. This may include consulting adults and children on general medicine. But in no case does this include the activities of clinics.
2. 22 – The group is intended for those who conduct medical practice, but not on general issues, but on special ones, for example, a neurologist, surgeon, etc.
3. 23 – Dentistry, including activities related to the provision of surgery in the oral cavity.
4. 9 – This is the very last class. This includes other medical activities.
5. 90. This group includes activities of a medical nature that were not included in any list presented previously. This is the activity of, for example, physiotherapists, massage therapists, and specialists with secondary specialized education. Acupuncture, cosmetology, manual therapy, etc. also belongs to this category. This is not yet a complete list of those areas that can be classified in this class.

But this does not include those organizations that deal with blood, sperm, egg banks, etc.

This group includes 4 subclasses:

• 90.1 – this code is intended for SES;
• 90.2 – This code can only be assigned by organizations conducting forensic medical examinations;
• 90.3 – This code is intended only for massage parlors, and for no one else;
• 90.4 – For those who provide medical services within the framework of sanatorium radiation.

Increasingly, the country's population is turning to private clinics for help from 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 lines and a lot of indignation until you get to the right doctor or find out your diagnosis. To start your own business, 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 an individual entrepreneur with the appropriate statistics code. It should be selected according to the classifier approved by Rosstat. To find out which OKVED code to classify medical activities under, 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 support of the work of clinics, namely technical support.

What is OKVED?

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

• 42.2, which is used by those individual entrepreneurs engaged in the production of medical products, as well as pharmaceutical products;
• 1 – denotes manufacturers of medical equipment, including surgical equipment;
• 10.9, which is used by technicians involved in the repair of medical equipment;
• 46.1 – for wholesalers of medical and pharmaceutical products;
• 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 leasing 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 obtaining additional health insurance.
But these are increasingly additional statistics codes in the process of medical activity that accompany it. The main section of this group is N. It includes all healthcare, as well as the provision of social services.

Code 85

Section N of OKVED is a complete set of codes for 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 that include all types of activities in the field of protecting the health of the country’s population;
• 2 – a group of digital symbols that are aimed at displaying 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 full medical examination.

This grouping of digital designations of business types includes:

• the work of absolutely all medical institutions, which presupposes according to code 85.11:
• 11.1 - the functioning of hospitals, both highly specialized and with different specialists, where they conduct examinations of various specialists in the direction, so routine medical examinations of inpatients can be prescribed, assistance from a variety of doctors is provided and any other medical procedures are provided, 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 full medical examination;
• medical practice, which is defined by code 85.12, according to which generalist or highly specialized specialists carry out their activities, including consulting, conduct examinations of patients, and conduct private practice;
• work of dentists under code 85.13, which is to conduct examinations by a dentist and provide dental services to patients who need treatment;
• other activities aimed at protecting the health of the country's population are carried out according to code 85.14 and include:
• 14.1 – the work of nursing staff who accompany treatment as prescribed by a 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 emergency medical teams, which should also conduct examinations and, if necessary, deliver patients for a more detailed medical examination;
• 14.5 – work of the SES, which inspects and analyzes objects to assess their threat to the community;
• 14.6 – work of forensic medical examination;
• This area also includes veterinary activities, which are defined by code 85.2. This work involves examining sick animals, their treatment, and repeated medical examination;
• Social work and services are also included in this section of activity and it has the digital designation 85.3, as well as subclasses:
• 3.1, which involves the provision of social assistance with the provision of a place to live;
• 3.2, which means the provision of social services without residence.

Very often, patients need a qualified medical examination to correctly determine the diagnosis. Also with OKVED codes. For successful operation, it is necessary to correctly familiarize yourself with the classifier to determine the digital designation according to OKVED for your activity.

(two types of codes at the same time)

The new OKVED2 (All-Russian Classifier of Types of Economic Activities) OK 029–2014 differs significantly from the old one in terms of numbers. The codes don't match there. OKVED 2 was introduced on February 1, 2014 (Rosstandart order No. 14-st dated January 31, 2014). The transition period was until 2015, then until 2016. From July 11, 2016, when registering individual entrepreneurs and organizations, it is necessary to apply the new OKVED (OK 029-2014). Relevant for 2017

85 Health and social service provision [old]
86 Health activities [new]

[another new option] 87 Residential care activities

[another new option]

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

[Old OKVED] 85.11 Activities of medical institutions

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

[Old OKVED] 85.11.2 Activities of sanatorium and resort institutions
[New OKVED] 86.90.4 Activities of sanatorium and 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 nursing personnel

[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 In terms of

[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 In terms of

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

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

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

[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 provision of accommodation

[another new option] 88 Providing social services without providing accommodation

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

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

ATTENTION!!! Previously, it was enough to indicate a 3-digit code, but since July 2013 you need 4 digits (in 2019 and 2020 also 4 digits). For example, 52.42 alone is enough, it will include everything that starts with 52.4Х.ХХ

Codes of the All-Russian Classifier of Economic Activities are indicated only for income. For expenses of the organization and performance of work within the organization itself, OKVED is not needed. For example, many organizations have an accountant, but of course they do not need to indicate the accounting code. The same applies to renting premises, purchasing goods, etc.

With help, you can keep tax records on the simplified tax system and UTII, generate payment slips, 4-FSS, Unified Settlement, submit any reports via the Internet, etc. (from 325 rubles/month). 30 days free. For newly created individual entrepreneurs, the first year is now free (free).