New okvad travel agency. Okved "tourist activity" - transcript. What you need to know

From the rearrangement of the places of the terms, the amount does not change, but changing several numbers in the OKVED codes for travel agencies can cost them a pretty penny. An exception to the codes of clause 63.3 threatens travel agencies that use the simplified taxation system with the loss of benefits for paying insurance premiums.

For almost two months (since July 11), new codes of the all-Russian classifier of types of economic activity, OKVED2, have been in force in Russia. Group 63.3 disappeared in the new classifier - “Auxiliary and additional transport activities”, which covered the activities of some travel agencies.

Interestingly, the leaders of travel companies found out about this by accident. “The tax service, without notice, transferred travel agencies to the new OKVED codes. Today I have - 79.1 "Activities of travel agencies and tour operators." Everything, of course, is good. BUT! According to the old OKVED, we were subject to benefits for the payment of insurance premiums. Now, in fact, we have been removed from this list. Are we waiting for recalculations and fines? asks the director of the Kursk agency Chic Travel Vladimir Konev.

Ministry of Culture of Russia proposed a unified classification of OKVED codes describing tourism activities back in 2015. It was stated that with this step, the department intends to fully take into account the contribution of the tourism sector to the country's economy. The classification was published on the website of the Ministry of Culture on May 28 last year and included 11 sections, except for 63.3.

According to the legislation, firms operating under this code could count on a lower tax burden: instead of 30% of the wage fund, they transfer only 20% to extra-budgetary funds.

“You only pay 20% to the pension fund and 0.2% to the social insurance fund. Saving 6–7%. For large travel agencies, networks that have a lot of employees, and for those companies that have large salaries, a significant amount comes out, ”comments Konev.

Therefore, having learned about the changes, travel agencies were seriously alarmed and began to actively discuss the topic on professional forums. But we hasten to reassure you for a while.

Initially, indeed, it was planned that from January 1, 2016, only the new OKVED2 and OKPD2 classifiers would remain, and all the old ones would not be applied. However Rosstandart by its order No. 1745-st dated November 10, 2015, extended the transition period and the validity of the old classifiers until January 1, 2017.

Thus, now the old and new classifiers of types of economic activity are simultaneously operating. And this means that until the new year, travel agencies can still enjoy benefits! Below is a short guide for your accountants, which only they seem to understand.

“It remains only to prove that we are still engaged in transport and communications,” comments the director of the travel agency "Bon Chance" from Ufa Elena Loktionova.

However, there is hope that in . “There is no threat to travel agencies for this reporting period. And next year, everything will depend on whether the legislative acts are amended and whether new groups are added that are eligible for a reduced contribution rate, ”the director of the consulting group comments for the magazine. "Irma" Maria Bulatova.

Conducting any activity must be carried out with the formation of special reporting. Moreover, this implies some classification.

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Today, all types of economic activity are assigned a certain classifier. It is the same throughout the Russian Federation.

The abbreviation OKVED is used to designate such a document. Accurate reflection of information allows you to avoid problems with the tax.

A special coding is also assigned to tourism activities. It is not allowed to make mistakes in specifying the code. This can cause serious trouble in the future.

What you need to know

The activities of travel agencies in 2019 should be formalized accordingly.

This area of ​​business is under the close supervision of state regulatory authorities.

It is worth noting that the classifier includes a fairly wide list of different. This is not only travel, but also various related ones.

Companies providing such services on a commercial basis will need to prepare a special list of reporting documentation.

There are many different institutions working in this direction. Separately, it is worth working out the issue of additional services. Reporting should be formed within the framework of special regulatory documents.

Definition

All basic standards are reflected in sufficient detail in special legislation. This concerns both the activity of organizing tours, reporting, and related services.

But for a correct interpretation of all the information provided, it is necessary to familiarize yourself with all the concepts used in the legislation.

Otherwise, it will simply be impossible to use the law. The main terms include:

• tourism activities;
• OKVED;
• Unified State Register of Legal Entities;
• EGRIP.

Tourism activity refers to the organization of various kinds of trips. In this case, it means tour operator, as well as travel agency activities.

Moreover, tourism itself includes a fairly extensive list of various types of activities.

This is not only the organization itself, but also the implementation and promotion of this type of service.

In this case, you will need to register activities that are carried out in this way. To do this, you need to use a special classifier. This is designated as OKVED.

This abbreviation stands for quite simply - "the all-Russian classifier of types of economic activity."

Each type of activity, without any exceptions, is assigned a certain special code.

OKVED allows you to simultaneously solve an extensive list of various tasks at once. For the first time they encounter him when registering.

Today, the conduct of economic activity requires the registration of an individual as or the opening of one's own company.

In any of the indicated cases, you will need to carry out the registration process. For registration, special registers are used.

There are separate for individual entrepreneurs and organizations. In the first case, data with activity codes are entered into the unified state register of individual entrepreneurs.

What is its purpose

The tourist activity of IP according to OKVED is determined quite simply. This classifier is in the public domain, it is possible to independently and easily determine the code.

At the same time, OKVED immediately solves an extensive list of various tasks. First of all, these include:

• simplifies the process of classifying activities;
• makes it possible to register the entire range of income and divide them into categories;
• significantly increases the efficiency of the tax regime.

Moreover, the entrepreneurs themselves will need to familiarize themselves with the functions and purpose of this kind of classifier.

Since the incorrect indication of data on OKVED can later cause serious trouble. There are many information sources on the web.

Thanks to those, it will be possible to indicate a new type of activity in a special declaration. All the subtleties need to be sorted out before registering with the USRIP or.

Regulatory regulation

Today, the format of the document regulating OKVED is determined by a special NAP -

The corresponding document is designated as or NACE. The document itself includes a specific list of sections, each of which defines one of the areas of activity.

For 2019, the current OKVED includes the following sections:

The full list of various activities is quite extensive. It is very important to correctly determine the type of such activity.

The classification also applies to remote booking of hotel rooms and other similar services.

It should be noted that this classifier is the same for individual entrepreneurs and legal entities. Legislation is updated annually. All edits should be constantly monitored.

Often, all sorts of problems with regulatory state bodies arise due to a banal misunderstanding of legislative norms.

And also untimely registration of all changes. It is very important to closely monitor all changes in the legislation.

This is the only way to prevent various problematic situations. Incorrect reflection of information in the declaration can lead to the imposition of a serious fine.

OKVED code tourism activity (decoding)

It is very important to understand how OKVED is selected and deciphered. Since doing business often involves deciphering and analyzing the documentation of other organizations.

Installed as many as 17 different sections. All of them are divided into special subsections. These provide detailed information on the implementation of decoding codes.

The structure of the code itself looks like this:

All digits in the considered code are divided into separate classes by dots. Special sections are taken out in separate sections.

A certain letter is attached to them. The number of positions in the OKVED code is indicated by numbers from 2 to 6.

It often happens that the list of classes is missing, which are provided by a particular individual entrepreneur or organization. In such a case, “provision of other services” should be indicated.

Since 2014, the decryption algorithm for all the codes indicated above has remained standard, it has not undergone any changes.

Video: the basics of tourism activities in the Russian Federation

But since that time, a certain number of new classes have been added. This point must be taken into account.

Moreover, in the case of registration of the organization, you will need to enter at least 4 digits of the classification code in the application. Otherwise, the documents will simply not be accepted for registration.

Moreover, the code itself can consist of two, three, and even four or five positions:

According to the legislation, this list of classifications of types of activity includes a complete list of areas in which it is possible for commercial organizations to work.

Separately, it is worth noting that in the absence of experience, it is worth contacting agents. Qualified specialists will help to carry out the registration process without a significant investment of time.

The All-Russian classifier of types of economic activity contains many areas that can be the main type of economic activity of travel agencies and firms providing travel services.

Decoding codes OKVED 2017

Consider the decoding of OKVED codes for tourism activities:

• 63.30 — Activities of travel agencies;
• 63.30.1 – Organization of complex tourist services;
• 63.30.2 – Providing excursion tickets, providing accommodation, providing vehicles;
• 63.30.3 – Provision of tourist information services;
• 63.30.4 — Provision of tourist excursion services.
• 79.90 – Other booking services and related activities and some others that you can see directly in the activity codes.

Activities of travel agencies

So, a travel agency or travel agency is a company that sells a finished product, tours, tours and other offers of a travel operator.

The tour operator, in turn, is the organizer who directly works with air carriers, organizes transportation, trips, negotiates with hotels and directly provides offers to travel companies that sell tours on the spot, and so on.

All responsibility falls on the shoulders of the tour operator, who is responsible for all work after the sale of the tour to the client, and only a small part of the responsibility lies with the travel agency that directly sells the tours. Their area of ​​responsibility is the correct sale and the correct conclusion and execution of the contract with the client and the tour operator.

The main product that both the travel operator and travel agent provides is a travel package - a kind of complex of services.

Travel package includes:

The travel agency receives income primarily from the percentage that is left to them for the sale of the travel package, as a rule, it is 8-10%.

Tour operators practice that the percentage depends on the number of sales of the travel agency. So, some agencies receive a percentage equal to 10 and even 15 percent of the amount of the travel package.

Also, travel agencies study tours, at minimal prices, in order to tell hotels, various countries, excursions in them. The main task of these tours is to increase the sales volume of both the travel agency and, as a result, the travel operator.

So, the activity of travel agencies is aimed at selling tours, travel, transportation and accommodation of persons and commercial clients. Also to the activities of travel agencies OKVED 79.90. By the way, this code is suitable for almost all types of tourism activities, it is a kind of universal code. To this year, the tax authorities calmly accept documents for registration with a code, although they know that the code does not specify the type of activity, but includes those activities that are not listed in other tourist activity codes.

Activities of tour operators

This type of activity includes primarily the activities of organizing tours. Tourism may include the following areas: transportation, accommodation, meals, visits to museums, historical or cultural institutions, theatrical, musical or sporting events.

As mentioned above, this activity may also be related to the activities of travel agencies, for example, the main activity may be activity as a tour operator - this is the official OKVED code 79.12, and the additional code may be code 79.90, which also includes the activities of a tour operator and travel agency activities.

A large tour operator often does just that, that is, it works both as an operator and as an agency. This is not prohibited by law, and the economic effect is clearly visible, so no one needs to pay 8-15% compensation, but just pay the cost of the office and the salary of employees, the rest becomes the company's profit.

Activities of guides, guides - translators

The activity of guides and guides in OKVED codes includes two codes, but only code 79.90 can be the main one, and code 79.90.2 can be additional. This code is directly your professional code, it is called the activity for the provision of excursion tourist services.

This type of activity does not need registration, like all of the above. When registering, you are required to indicate one main code of your activity, it can only be a 4-digit code, all the rest are either additional specific codes or less specific ones, for example, three-digit codes cannot be indicated.

At the same time, it can be noted that many well-known guides are cunning and act as follows: they do not register either individual entrepreneurs or LLCs. And they are engaged in their activities as individuals, while paying a tax of 13 percent. In the column “for what the income was received”, they indicate: legal practice.

They say that in their excursions they talk about the history of law, there have not yet been precedents for the tax authorities to sue such cunning people, but their justification does not directly fit the concept of legal practice.

On a note

There is an obligation in the legislation of the Russian Federation: when registering, indicate the types of your activities, so some types are required for licensing, but after that, in case of failure to submit reports on statistics codes, you will have nothing for it.

So, let's say, paying taxes is one thing, but keeping statistics is quite another.

Also, on a note, if you are engaged in unlicensed activities, and the code for this activity is not indicated in your OKVED, you will not have anything for this either, because responsibility for this is not provided.

Of course, it is not necessary to approach OKVED as a mere formality, since there are rumors that soon it will cease to be statistics codes, but will become full-fledged codes of types of economic activity that the tax office will use in its work.

Every year, tourism slowly but surely continues to develop, opening up opportunities to visit any corner of the world at an affordable cost. Of course, this type of activity, like others, has its own OKVED code. So, the code used in this activity is 79. OKVED, decoding means that it includes work carried out by travel agents.

On the one hand, it would seem that opening a business aimed at selling travel requires huge financial investments. In fact, it is not more financial resources that are required, but the ability to properly organize vacations for tourists. It is on the cost of travel and the privileges present in it that the demand for a travel agency depends.

Opening is easy, but developing is difficult

Yes, now it does not take much money to open a travel agency. You just need to go through the registration procedure, indicate OKVED 79 in the tax authority and purchase the necessary equipment for the premises. And that's it, you can start offering your services. But the already existing number of travel agencies and the constant emergence of new similar firms reduces the attempt to develop this type of activity to almost zero. Therefore, now, despite the frequent opening of travel companies, most of them at the initial stage of activity cannot withstand competition and are quickly closed.

But those that nevertheless found an approach to potential customers and managed to show their positive qualities brightly, standing out among similar firms, are developing rapidly. It is worth noting that two types of companies take part in the tourism business. So, one of them are agencies, others are operators. Agencies, in fact, are intermediaries who find a potential client and receive remuneration from the operator.

What is the secret of success

Before starting to offer travel and tours, the agency signs an agreement with the operator, which indicates the amount of commission if a potential client is identified. In most cases, it is 10% of the tour value. To attract tourists, many agencies deliberately reduce their commissions, which reduce the cost of the tour.

It is this method of attraction that is now actively used by almost all travel agencies. In addition to travel and tours offered by travel agencies, the OKVED code 79 also reflects activities such as transportation and accommodation of individuals. individuals on a wholesale or retail basis.

Tourist services continue to be in demand, but, unfortunately, the demand for them is now significantly less than the supply. Therefore, despite the easy opening of the type of activity reflected by the OKVED code 79., the probability of its successful development is small.

Tourism is constantly developing not only in our country, but also in the countries of the world. It is not surprising that entrepreneurship in this area is gaining momentum very quickly, and the number of services offered is growing rapidly. The organization of an entrepreneurial object, the direction of which is tourism, is a profitable occupation, the demand for which is growing every year. OKVED also considers tourism activities by assigning certain codes to its directions, which are indicated during registration.

As you know, when registering a business, it is possible not only to indicate those codes for which activities will be directly carried out, but also those for which work is at the planning stage and, possibly, will be carried out in the future. Therefore, a novice entrepreneur needs to decide what services he is ready to provide, even before registration, in order to provide them with special codes in registration documents.

In principle, every entrepreneur who first dealt with some services, and then decided to change their direction, can freely do this legally if he notifies the regulatory authorities of this fact within three days after the start of the provision of new services. Such a notification is accompanied by changes in the records of the Unified State Register of Legal Entities or EGRIP, and for this it will be necessary to pay a state fee for each change. That is, it is in the interests of the entrepreneur himself to foresee the possible development of events and indicate all the codes initially, so as not to pay additional contributions to the state budget later.

If the entrepreneur begins to carry out activities in a new way, and the notification of the relevant authorities does not follow, then a fine will be imposed on him, which he will have to pay, and then the state duty.

What can be included in tourism activities

In order to determine the directions of the All-Russian classifier, it is worth first considering what entrepreneurship in relation to tourism can consist of, what services these can be. Firstly, this is the work of travel agencies and agents, since it is these persons who are engaged in the implementation and organization of tourism events. The services provided by these agencies may relate directly to the laying of tourist routes, planning the use of the infrastructure of the area in which the route passes, as well as booking and registration. Also, these agencies can help their clients with registration and execution of all necessary documents required for this route.

Tourist events concern not only trips abroad, they can take place within the country, and even within the same city. At the same time, it is necessary not only to create an interesting recreational route, but also to consider the use of vehicles, as well as the provision of food or visiting entertainment places.

Travel agencies, in addition to organizing and implementing direct travel, can also provide consulting services, as well as provide guides for tourist groups or individuals if they so desire. Such measures are also considered as entrepreneurial activities, for which there is a separate place in OKVED.

Which codes to apply

OKVED in 2016 provided for a whole class for tourism activities, in which this activity is described in detail, indicating the codes used. Which of them to indicate for registration is determined by the entrepreneur himself, but since tourism services are quite diverse, and are also usually provided in a comprehensive form, it is worth considering the proposed codes.

• - the code that will be used by the travel agency when selling itineraries and tours to both individuals and commercial clients, on a retail or wholesale basis;
• 12 - code used by tour operators. Their competence includes the direct organization of a comfortable promotion of the tourist along the tourist route, including entertainment places, food outlets, as well as the resettlement of tourists.
• 90 - code for the services provided in the field of booking and registration. These services can be based both on check-in at hotels and on the booking of tickets for vehicles, entertainment and cultural places, etc.

Selection rules

For an entrepreneur who has decided to place his activity in the tourism sector, it is very important to decide what services he is ready to provide to his clients. After all, some of them cannot exist without additional ones.

So, if an entrepreneur decides to act only as an intermediary between the organizer of tours and the consumer, then he needs a travel agent code, and if this activity involves both independent development and organization of travel, then a tour operator. In the event that the development is carried out by the entrepreneur himself, and the sale is carried out by another, then he needs only the code of the tour operator. By the way, the work of such an enterprise cannot be carried out without a booking code, because it is in the competence of the operator to develop a tourist route in which everything is thought out and planned. After all, people who want to go on a trip through a travel agency usually do not want to worry about transportation, accommodation and food.

So, when organizing an entrepreneurial object with a specialization in tourism, an integrated approach to the issue of its organization is necessary.