Since 2025, a new system for determining OKVED codes has been gradually introduced in Russia. It provides for the reflection in the Unified State Register of Legal Entities and the Unified State Register of Legal Entities of two types of codes: declarative and reporting.
"Application" codes are the types of activities that a legal entity or individual entrepreneur independently indicates when registering or making changes. These codes can be changed at any time.
"Reporting" codes are the types of activities that are determined by Rosstat on the basis of primary statistical reports with simultaneous indication of the percentage of each type of activity. Reporting codes cannot be changed by submitting an application; they are updated only after submitting a new statistical report.
Economic entities submit data to Rosstat to generate “reporting” OKVED codes by April 1 of the year following the reporting period. This rule applies:
- from 2026 – for legal entities and individual entrepreneurs who already submit statistical data to Rosstat on an annual basis,
from 2027 – for legal entities that have not previously submitted statistical data to Rosstat on an annual basis,
from 2028 – for individual entrepreneurs who have not previously submitted statistical data to Rosstat on an annual basis.
If the “application” and “reporting” codes do not match, this may affect:
- state support measures (often provided in priority sectors),
- the rate of insurance contributions to the Federal Tax Service (for SMEs, the right to a reduced rate is tied to the industry affiliation according to OKVED),
- the rate of insurance contributions to the Social Insurance Fund “for occupational injuries” (depends on the class of professional risk, which is determined by the code of the main type of activity; if the code changes, the rate may increase),
- special tax regimes (benefits are provided in certain areas),
- the need to obtain a license or permit when carrying out activities corresponding to certain OKVED codes.
The reform makes it possible to move from formally declared OKVED codes to codes based on the company’s actual activities. This will enable more targeted support for businesses and reduce the administrative burden.
Detailed information about the new OKVED code determination system is available on the website of the Federal Tax Service of Russia.
/ Ministry of Tourism and Entrepreneurship of the Murmansk Region, based on information from the Federal Tax Service of Russia /