What is the OKVED code for hairdressing services for individual entrepreneurs? What is the OKVED code for hairdressing services for individual entrepreneurs? Code of hairdressing activities for individual entrepreneurs

96.02 Provision of services by hairdressing and beauty salons

96.04 Sports and recreational activities

96.09 Provision of other personal services not elsewhere classified

The codes correspond to the new edition of OKVED 2

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Explanations and clarifications

Beauty business is one of the popular types of entrepreneurial activity. These services are always in demand among the population, but their organization has several significant nuances.

If in other types of business planning should begin with the concept, then when opening a beauty salon first point there must be a question about the premises. The success of such a business directly depends on its location and material base, that is, on the relevance of all this to the target audience. It's best to avoid subletting.

Second point a business project to open such a business is a matter for the masters. The customer base, and therefore future profits, will depend on their level. The entrepreneur himself is also obliged to understand the basic issues related to the work of masters of a particular profile.

Third determining factor- selection of consumables. What is important is their quality, compliance with customer expectations, benefits when purchasing, and control during use.

Then you need resolve administrative issues: will the entrepreneur himself handle this or should he look for a reliable manager.

And finally, before opening, you need to take care of problems that will become important once work begins - ensuring cleanliness, washing, repair and maintenance of equipment.

As part of the operation of spa salons, beauty salons and hairdressing salons, it is possible to provide clients with such services:

• any manipulation of hair (cutting, washing, dyeing, styling, curling, straightening, extensions, trimming, etc.), including eyebrows, eyelashes and beards;
• cosmetic massage of the face, arms, legs, body with the application of various products;
• anti-cellulite wraps;
• manicure;
• pedicure, etc.;

If the appropriate additional OKVED is selected, you can sell perfume and cosmetic products in the premises of the beauty elephant.

When organizing a salon to provide cosmetology and hairdressing services, you must remember that since 2015 this type of activity has included massage services, as well as the application of makeup and tattoos.

Wig making is not included in this type of business.

1) Which OKVED code should I apply when providing cosmetology services and what type of taxation does it fall under? 2) We want to open a beauty salon (hair salon, solarium, cosmetology services, manicure). What type of taxation should I choose? Is it better to be an individual entrepreneur or an LLC?

You are being advised

tax consultant

accounting and legal consultant

Good afternoon 1) In accordance with the All-Russian Classifier of Economic Activities, cosmetology services belong to code 85.14 \"Other health care activities\" without dividing cosmetology into therapeutic and surgical, as well as without dividing cosmetology services into medical and cosmetic. (Letter of the Ministry of Economic Development of the Russian Federation dated July 12, 2007 N 10169-AB/D18). 2) Individual entrepreneur, at the simplified tax system of 15%, or UTII (depending on your location), if related products are sold in the salon, but only if the area of ​​the sales area does not exceed 150 square meters. m. If the area of ​​the beauty salon is more than 150 sq. m, then you can put a display window next to the salon administrator, and on the floor plan indicate the part of the premises where sales are carried out. In this case, an order is issued to carry out related sales of goods here, in the marked area. We recommend writing in the lease agreement that trade is carried out from a sales counter (the area of ​​which is less than five square meters), and hairdressing services are provided on the rest of the leased area. In this case, you will be able to avoid claims from tax authorities regarding the application of the UTII regime. Sincerely, Elena Barinova 2nd opinion: The type of your activity can also be classified as Section O. Provision of other communal, social and personal services. OKVED 93.02 Provision of services by hairdressing and beauty salons. If in the territory where the services will be provided, UTII for household services has been introduced, then it will be most beneficial for you to use UTII (cosmetology services are classified as household services - OKUN code 081501). If you don’t want to use UTII, then you can optionally choose the simplified tax system or OSNO. What to choose: individual entrepreneur or LLC depends on many factors. Let us immediately note that all existing differences between individual entrepreneurs and LLCs can be conditionally divided into several groups: Organizational. Economic. Legal consequences. Organizational differences - include all issues related to the registration and organization of a business in one form or another: To register an individual entrepreneur (IP), a minimum of documents is required, and there is no requirement to pay for the authorized capital or obtain a legal address. The state fee for registering an individual entrepreneur is 800 rubles, and for registering an LLC – 4,000 rubles. Individual entrepreneurs do not need to open a current account and have a seal; for legal entities, the presence of a current account and a seal is mandatory. An individual entrepreneur can apply types of taxation, such as a patent, that are not available to legal entities. The transition from an LLC to an individual entrepreneur is much easier and faster. The reverse situation is much longer and more expensive. The economic advantages of an LLC over an individual entrepreneur are more significant. Despite the fact that at first glance, an individual entrepreneur has lower initial expenses, in the future it often turns out that the costs of maintaining a legal entity may turn out to be less than for an entrepreneur without forming a legal entity. For example, if an individual entrepreneur does not operate, then he still has the obligation to pay a fixed contribution to the Pension Fund, but for a limited liability company in such a situation, payments are not provided; it is enough just to provide “zero” reports and an information letter that payments were not made to individuals. Certain difficulties also exist in the lending sector, where traditionally banks are more loyal to legal entities. For credit institutions, the main difference between an individual entrepreneur and an LLC is that the latter have a clear amount of authorized capital, which, if necessary, can be foreclosed on. And even if in most cases the authorized capital of an LLC is a minimum of ten thousand, then the likelihood of receiving a loan from the organization will be higher than from an individual entrepreneur. At the same time, the legislation is more loyal to individual entrepreneurs; for example, the amount of penalties for administrative offenses for them is less than for legal entities. Sincerely, Larisa Alexandrovna

Entrepreneurial activity based on the provision of personal services simply must be successful, since it is for this type of service that there is the greatest consumer demand. Moreover, personal services are especially popular, since it is very important for every person to feel comfortable in this world. This kind of business is influenced by geographical location, but it is usually quite profitable. It is for personal services that OKVED 96.02 is used, and for which ones we will consider in this article.

What is included in this type of service

Personal services, despite their diversity, have one thing in common: they are performed specifically for the consumer and are able to satisfy his personal needs. Everyone strives to be beautiful: both women and men, and age does not really matter.

That is why many entrepreneurs want to occupy such a market niche, since the demand for these services usually does not decrease, but only increases, and the correct location of the business point in the territorial plan can provide the entrepreneur with a stable profit for a long time.

It is worth noting that the code we are considering includes the services of hairdressers and beauty salons; they are based on hair washing, all types of hairdressing activities, including creating hairstyles, as well as aesthetic correction of the beard. In addition, some types of cosmetic services, including cosmetic massage, can be considered under this code.

Decoding based on a classifier

This code can be deciphered step by step using the new edition of the classifier. This is OKVED-2, recognized as valid in 2017. It is worth noting that this type of activity according to the old classifier had a different code, but we are interested in the decoding of OKVED 96.02 at the moment:

• The code under discussion refers to the section of the S classifier, which combines other types of services provided to the population.
• 0 - code applied to other personal services.
• 02 is a code that denotes the provision of various personal services by hairdressers and beauty salons.

The code in the form in which it is indicated in the last paragraph is written down in the registration documents, as well as upon confirmation. In addition, OKVED can be used to designate the activities of a business entity in its charter. In this case, when changing the code, it is necessary to make changes to it.

So, the code discussed in this article is used in the work of hairdressers and beauty salons, when they provide personal services, which cannot include the production of wigs, even if they are made to order in a salon. Cosmetic services may also be included in the list of services provided by this business entity.

Quite often, an individual entrepreneur gets lost in the registration process when he has to choose OKVED for his activities. In this case, the procedure often becomes noticeably more complicated due to the fact that:

• The individual entrepreneur “in reserve” indicates a lot of codes, which is absolutely not necessary;
• the classifier does not contain the required occupation.

In the latter case, an inexperienced businessman has to spend a lot of time and effort, and often in vain, on searches.

Fortunately, OKVED is provided specifically for hairdressing services, and finding it is not difficult. But there are still several nuances here, which would be useful to know about.

What codes are needed for beauty salons?

The new classifier lists this type of services to the population in group 93.02. This includes, in particular:

• a haircut;
• beard trimming;
• washing head;
• styling;
• hair coloring;
• perm;
• tinting the roots;
• straightening;
• shaving.

The provision of services from this list and other similar types of work is carried out both for women and equally for men.

This also includes other cosmetic procedures:

• face massage;
• pedicure;
• manicure;
• makeup.

However, as you can easily see, this list does not include other services that are often offered in beauty salons and hairdressers. Not all of the options below are suitable for a small hairdressing salon, but you need to indicate them just in case so that you don’t have to add new codes to the Unified State Register of Individual Entrepreneurs later on.

This means:

• retail trade in perfumes and cosmetics - if you carry out such activities, indicate code 52.33;
• other types of retail sales of goods carried out by non-specialized establishments – 52.13;
• types of activities aimed at protecting health – 85.14;
• physical education and health sector – 93.04.

The latter refers to services whose purpose is to improve the client’s physical condition and comfort. In particular, we are talking about:

• saunas;
• steam rooms;
• baths of various types (Russian, Turkish);
• solariums;
• weight loss salons;
• massage rooms;
• resorts with mineral water treatment;
• gyms, etc.

What to do if you didn’t initially indicate all the codes

In general, nothing bad will happen if you have not specified related activities with hairdressing services. It's never too late to make the appropriate corrections. The procedure, of course, will require time, but there is only one way to avoid the need - by refusing additional types of work, which is completely inappropriate to do.

In any case, you must notify the tax service that you are adding codes to your previously generated list. First of all, the entrepreneur will have to decide for himself what type of activity will become his main one from now on. In particular, the cost of insuring employees against accidents and occupational diseases depends on this.

Each individual entrepreneur, if he decides to change the main activity code, is obliged to report this directly to the Social Insurance Fund. This is done by law until April 15, when reporting on the results of the past year. Moreover, this requirement applies only to those entrepreneurs who employ hired personnel.

An application in form P24001 must be submitted to the registration authority. When there is an intention to only add a few additional OKVED codes without changing the main one, only these are indicated.

In addition to the previously mentioned application, you will also need an entrepreneur’s passport. If his representative is involved in the work, the latter must have with him a notarized power of attorney to perform these actions.

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 register with the Federal Tax Service in accordance with the established procedure. 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 indicated 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 select 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 salons 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 is 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 a 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 notify the tax office employees within a specified period of time (3 days) by submitting an application to change or supplement the codes. Otherwise, he will face a fine.

OKVED codes “Hairdressing services”