Hairdressing services are in demand among the population, so novice entrepreneurs may well consider this activity as the main way to make a profit. But in order for the activity to be carried out legally, the business owner must in the prescribed manner register with the Federal Tax Service. During state registration, in an application on form P11001 (legal entity) or P21001 (individual entrepreneur), you must indicate the code of the area in which the activity will be carried out. What will the OKVED code “Hairdressing services” be in 2019? Which directory should this identifier be taken from? The answers to these and other questions are in our material.

Main and additional OKVED code

The main code is considered to be the code of the type of activity for which the profit margin prevails compared to the others. This code will appear in all constituent documentation.

Additional codes reflect related activities that do not occupy a leading position among the others. Entrepreneurs have the right to choose additional codes from different sections of the directory; there are no restrictions on this by law.

Where can I get the OKVD code?

In 2019, the OKVED code for a beauty salon, like any other, must be looked for in the current OKVED2 classifier. It is also called OK 029-2014 (NACE rev. 2), approved. By Order of Rosstandart dated January 31, 2014 No. 14-Art. Previous editions of the classifier are no longer valid.

How many characters should the code specified when registering with the tax service contain? Previously, it was allowed to use ciphers consisting of 3 digits. Therefore, when receiving an extract from the Unified State Register of Legal Entities for organizations registered before July 2013, you can still find three-digit codes. But now we need to choose OKVED codes, consisting of at least 4 characters.

Hairdressing services: OKVED code

Today, the activities of beauty salons have become widespread. Hairdressing services have a specific structure, and therefore they were placed in a separate group. Searching for the OKVED code “Hairdressing services” in the OKVED2 directory is carried out as follows:

go to section S “Provision of other types of services”;

we are looking for class 96;

We are looking for subclass 96.02 “Provision of services by hairdressing and beauty salons.”

OKVED code 96.02 is suitable for all legal entities and individuals who own hairdressing and beauty salons.

The classifier indicates that group 96.02 includes:

hair cutting and trimming;

washing, styling, hair coloring;

highlighting, curling and other similar works;

manicure and pedicure;

shaving and trimming the beard;

• facial massage, etc.

Activities related to the manufacture of wigs are not included in this group. There is a separate code for it - 32.99.

Unlike many other profiles and areas, the process of selecting an OKVED code is simplified to the limit. All necessary information grouped under one code – 96.02. As you can see, it is suitable not only for hairdressing salons, but also for salons where you can get a manicure, facial massage, shave your beard and get other services. Therefore, in the application for registration, you can indicate only areas relevant to hairdressing activities.

Additional activities

Going after haircuts and hairstyles alone is not always profitable. For this reason, the owner of a hair salon can expand the scope of his activities by providing additional services to clients. At the same time, it is important not to forget about the selection of the appropriate OKVED codes.

In addition to the OKVED code “Beauty Salon”, you can additionally use, for example, the following codes:

47.75 – sale of cosmetics and personal care products;

47.19 – retail trade in non-specialized stores;

96.04 – activities of solariums and weight loss salons;

96.09 – provision of personal services that are not included in any other group.

Is it possible to add and change OKVED codes?

Entrepreneurs have the right to change the activity code at any time. Civil legislation requires that such changes must be recorded in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs. Having decided to engage in another type of activity, the business owner is obliged to fixed time(3 days) notify the tax office employees about this by submitting an application to change or supplement the codes. Otherwise, he will face a fine.

OKVED codes “Hairdressing services”

(two types of codes at the same time)

New OKVED2 (All-Russian classifier of species economic activity) 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

For today's growing business, it is necessary to always stay connected. This is especially true for entrepreneurs and organizations involved in the sale of goods and services, both real life, and in the Internet space (online stores).

You can raise the prestige and seriousness of your business in the eyes of customers and partners by having a multi-channel “beautiful” number with prefix 495. Moreover, you don’t need to pay a lot for this - the young developing company Clovertel provides these services for little money.

ATTENTION!!! Previously, it was enough to indicate a 3-digit code, but since July 2013 you need 4 digits (in 2018 and 2019 also 4 digits). For example, 52.42 alone is enough, it will include everything that starts with 52.4Х.ХХ

Codes All-Russian classifier types of economic activities are indicated only for income. With the expenses of the organization and the performance of work within itself OKVED organizations 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).

from July 11, 2016, new OKVED codes are applied for entrepreneurial activity. The set of codes depends on the types of activities that the beauty salon will engage in.

The list of activities for a beauty salon is varied and includes various services provided to the population.

As a rule, beauty salons operate providing a full range of services, which includes hairdressing services, cosmetic services, solarium services, and massage services.

Which OKVED code should an individual entrepreneur choose to provide hairdressing services in 2018?

In this case, all activities must be officially registered. In addition, a company or individual entrepreneur in a beauty salon, as related services, can offer clients for sale manicure items, accessories, body care cosmetics, including oils, creams, clothing items (for salons), and jewelry.

There is also wholesale trade cosmetics.

OKVED codes for a beauty salon:

• 96.02 — Provision of services by hairdressing and beauty salons
• 96.02.1- Providing hairdressing services
• 96.02.2 - Provision of cosmetic services by hairdressers and beauty salons
• 96.09 — Provision of other personal services not included in other categories
• 47.75 - Retail trade of cosmetics and personal hygiene products in specialized stores
• 47.74 — Retail trade of products used for medical purposes, orthopedic products in specialized stores
• 47.71 — Retail trade in clothing in specialized stores
• 96.04 - Physical education and health activities, the group includes the use of baths, saunas, solariums
• 46.45 — Wholesale trade of perfumes and cosmetics
• 46.45.1- Wholesale trade of perfumes and cosmetics, except soap

OKVED codes for a beauty salon are given using the example of the new code classifier OK 029-2014 (NACE REV. 2). Some types of beauty salon activities may require a license.

OOO " Accounting company Aspect-Consulting provides accounting services for LLCs and individual entrepreneurs in St. Petersburg and the region.

You may be interested in the following information:

Declaration of UTII

Accountant consultation

Extract from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs

Submission of zero reporting in electronic form

Filling out applications

New OKVED codes for a hairdressing salon (beauty salon) 2018

Hello, Victoria!

To open massage room, You can register both an individual entrepreneur and an LLC.

Individual entrepreneurs and LLCs are required to pay insurance premiums:

LLC from the moment of its conclusion employment contracts monthly from size wages employees (including directors):

Pension Fund Russian Federation – 26%;

Social Insurance Fund of the Russian Federation – 2.9%;

Federal Compulsory Medical Insurance Fund – 3.1%;

Territorial compulsory health insurance fund – 2%.

From the moment of registration, an individual entrepreneur is obliged to pay insurance premiums for himself to the Pension Fund, FFOMS and TFOMS in the amount of:

FFOMS – 3.1%;

TFOMS – 2%.

Insurance premiums for individual entrepreneurs are paid based on the minimum wage. Minimum wage = 4,330 rubles (since 2012, minimum wage = 4,611 rubles).

If you provide massage services in a beauty salon, and if on the premises municipality Since a tax system in the form of UTII has been introduced, massage and sauna services provided to individuals in a beauty salon are subject to UTII. OKVED code in this case is 93.02 - Provision of services by hairdressing and beauty salons.

The OKUN section with code 019300 \"Hairdressing salon services\" includes, among others, such services as:

— face and neck massage (code 019326);

— hygienic massage, skin softening, paraffin wrapping of hands (code 019329);

- softening, toning baths and foot massage (code 019332).

If these services are provided by organizations and individual entrepreneurs that are not related to bathhouses and hairdressing salons, then taxation is carried out in accordance with other taxation regimes (OSN, simplified tax system, patent).

The taxpayer’s transition to the simplified tax system is of a notification nature. In order to apply the simplified tax system, you must, within 5 days from the date of registration of your business activity, submit an application for transition to a simplified taxation system to the tax authority at your location. In the application, the taxpayer must select the object of taxation that he will use to calculate the tax: “income” or “income reduced by the amount of expenses.”

When choosing an object of taxation (\"income\" or \"income minus expenses\"), you must independently evaluate the most profitable option. If the activity is associated with significant expenses, the object of taxation "income minus expenses" is more profitable. In this case, taxable income will be reduced by the expenses incurred.

Individual entrepreneurs carrying out the types of business activities listed in clause 2 of Art. 346.25.1 of the Tax Code of the Russian Federation, the use of a simplified taxation system based on a patent is permitted. In accordance with paragraphs. 37 clause 2 art. 346.25.1 of the Tax Code of the Russian Federation, individual entrepreneurs providing hairdressing and beauty salon services have the right to apply a simplified taxation system based on a patent.

Taking into account the above, an individual entrepreneur has the right to provide services for facial and neck massage, hygienic hand massage, foot massage using softening herbal baths, if he applies the simplified tax system based on a patent for the type of activity \"Providing services of hairdressing salons and beauty salons\".

If you do medical massage, then the OKVED code will be as follows: 85.14.1 - activities of paramedical personnel.

For more detailed consultation, you can contact the “Center for the Promotion of Small and Medium-Sized Enterprises” at st.

Beauty saloon

Nikitina 3B, tel. 276-36-00.

More articles on the topic

OKVED massage services

We are going to open a spa salon, where there will be a hammam, manicure, pedicure, cosmetologist, makeup artist, massage therapist, yoga, fitness, spa treatments, and a stand for selling cosmetic products. Please tell me what to do correctly: 1. Open as an individual entrepreneur or LLC 2. Which OKVED should be approved?

Answer

OKVED 93.02 Provision of services by hairdressing and beauty salons

This grouping includes:

Hair washing, trimming and cutting, styling,

dyeing, tinting, curling, hair straightening

And similar works performed for men and women, and

also shaving and beard trimming

Cosmetic facial massage, manicure, pedicure, makeup and

and 52.1 Retail in non-specialized stores

The differences between an LLC and an individual entrepreneur are given in the detailed answer.

The rationale for this position is given below in the materials of the Glavbukh System, a simplified version

How is an LLC different from individual entrepreneur

The main difference is the amount of responsibility. LLC participants are not liable for the obligations of the LLC and bear the risk of losses only within the limits of their share ().

Individual, registered as an individual entrepreneur, is liable for its obligations (including those assumed as an individual entrepreneur) with all its property ().

Registering an LLC is a little more expensive and more complicated than becoming a sole proprietor. In order to register, you need to complete more documents than for registering an individual entrepreneur.

In addition, when registering an LLC, you need to pay a state fee of 4,000 rubles. (), for an individual entrepreneur the amount of state duty is 800 rubles. ().

An individual entrepreneur must be registered at his place of residence, and an LLC must be registered at his legal address. In the Unified State Register of Industrialists and Entrepreneurs (United state register individual entrepreneurs) the address of residence of the individual entrepreneur is indicated ("On state registration legal entities and individual entrepreneurs"). The law does not provide for the indication in the Unified State Register of Individual Entrepreneurs of a separate address of an individual entrepreneur at which he conducts his activities.

In its turn, legal address An LLC can be located in any subject of the federation, regardless of where the participant or director is registered (“registered”).

An individual entrepreneur does not have the right to conduct certain types of activities that are permitted for an LLC. In particular, an individual entrepreneur does not have the right to engage in retail sales alcoholic products ("About government regulation production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products").

An LLC can have up to 50 members(), and the individual entrepreneur alone manages the business and bears responsibility. He has the right only to hire workers. To unite with his partners, he needs to create a legal entity or enter into a simple partnership agreement, or choose some other form of cooperation.

Fines for legal entities are much higher than for individual entrepreneurs. Thus, for committing administrative offenses, individual entrepreneurs are not liable as legal entities, but as officials, unless special sanctions are established for them in the article ().

For example, for the sale of goods without a certificate of conformity certifying the safety of such goods for human life and health (), legal entities are liable in the form of a fine in the amount of 40 thousand to 50 thousand rubles, for individual entrepreneurs the amount of the fine is from 4 thousand . up to 5 thousand rubles. (for the mentioned violation, the article also provides for other sanctions).

. A business built by an individual entrepreneur cannot be sold this way. It will be necessary to either create an LLC, transfer everything to it and then sell 100 percent of the share, or sell only the property.

LLC is more solid. It is generally accepted that individual entrepreneurs are small businesses that “survive” by any means and are sometimes unable to bear responsibility for their activities. For this reason, some companies refuse to work with individual entrepreneurs.

Medium and small businesses usually operate in the LLC form, and among them there are well-known companies.

It is difficult and time-consuming to liquidate an LLC. The process takes several months. At the same time, cessation of activity as an individual entrepreneur usually takes less than one month.

Konstantin Zaboev

Candidate of Legal Sciences, Chairman of the 4th Judicial Panel Arbitration Court Sverdlovsk region

Vladislav Kuznetsov

Editor-in-Chief of the USSS "System Lawyer"

Ekaterina Nikonova

Head of Legal Department of CJSC Transcreditfactoring

* This is how part of the material is highlighted that will help you make the right decision.

Have you ever bought a new home? New house does not keep any other people's secrets, quarrels, or other people's lives. This is a blank slate and it’s up to you to decide what it will be like. New business- the same. The new business has no inspection history, no dissatisfied customers from the past, no reputation. Whatever you make him, that’s how he will be. Choosing OKVED is just a small but important formality, which we will talk about in the article.

What is OKVED and when should you choose it?

OKVED is a code that every type of activity has. To streamline the classification, each activity was assigned a certain numerical designation and called its OKVED code. It is selected at the time of business registration. When you fill out an application to open an individual entrepreneur or LLC, you need to immediately indicate what types of activities you plan to engage in. You can specify just one code, or you can specify several (without restrictions) - in this case, an entry is made in the registry about:

1. There can only be one main type of economic activity;
2. Additional types of activities - there can be as many of them as you like.

Question: What should I do if I chose the wrong OKVED or decided to add to the price list an activity for which OKVED is not open?

Answer: Make changes to single register- submit a special application to the tax office for an additional type of activity.

Which OKVED codes to choose for a beauty salon

For a beauty salon there is a special code 96.02, which is called “Provision of services by hairdressing and beauty salons.” It contains not only hair cutting, styling or coloring services, but also services such as makeup, manicure, pedicure. You can choose this one code, or you can add additional codes if your beauty salon provides some other services.

Additional OKVED for a beauty salon

Additional codes are needed when, in addition to cosmetic and hairdressing services, a beauty salon:

• Provides massage services. You need OKVED 96.04;
• Sells cosmetics for face and hair. You need OKVED 47.75;
• Offers solarium, sauna, steam bath services. You need OKVED 96.04;
• Provides other services. You need OKVED 96.09.

To find out digital designation activities that you want to additionally include in the register, you can contact the classifier.

Important! Availability additional types activities that the entrepreneur has chosen does not mean that it is necessary to report on each of the selected codes. For some codes included in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, there may be no activity at all.

Results

The most important code for a beauty salon is 96.02. This is the main OKVED code, but you can also open additional codes for it, which depend on the additional services of the salon. We recommend that when registering an individual entrepreneur or LLC, you indicate everything potentially possible types activities.