OKVED providing hairdressing services. OKVED: hairdressing services

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?

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tax consultant

accounting and legal issues

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, and also 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, on the simplified tax system 15%, or UTII (depending on your location), if the sale takes place in the salon related products, but only if the area trading floor does not exceed 150 sq. 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 the accompanying sale 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, obtain 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 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 be less than for an entrepreneur without forming a legal entity. For example, if an individual entrepreneur does not conduct his business, then he still has the obligation to pay a fixed contribution to Pension fund, for society with limited liability in such a situation, payments are not provided; it is enough just to provide “zero” reports and an information letter that no payments were 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 authorized capital LLC will have 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

Since July 11, 2016, new OKVED codes for business activities have been applied. 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, the company or individual entrepreneur in a beauty salon as related services, they can offer clients manicure items, accessories, cosmetics body care products, including oils, creams, clothing (for salons), jewelry.

There is also wholesale 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 — Trade retail products used for medical purposes, orthopedic products in specialized stores
• 47.71 — Trade retail 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.

LLC 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 concluding employment contracts, monthly from the 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:

— facial 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 salon

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

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OKVED massage services

The niche of hairdressing services looks attractive for a beginning individual entrepreneur, but at the initial stage questions often arise - how are hairdressing services for individual entrepreneurs designated in OKVED, how to conclude an agreement with a hairdresser, etc. The issue of taxation is also important: if, for example, rural areas You can simply cut people's hair at home, without registering legally, but in the city supervisory services are vigilantly monitoring entrepreneurs.

What OKVED codes are suitable for a beauty salon or hairdresser?

The market for beauty salons, studios and hairdressing services looks attractive for starting a business, since people will always have haircuts, manicures, perms, etc., and such an enterprise is likely to be in demand by consumers. But, like any business, it requires correct design, in particular, choosing a business activity (type of activity) in the OKVED code directory.

Hidden under the abbreviation All-Russian Classifier Species Economic Activity. It specifies all types of economic activity that entrepreneurs are allowed to engage in on the territory of the Russian Federation.

When registering as an individual entrepreneur, a businessman is required to choose the code of the area in which he plans to work. You can indicate several options, but one will appear in the papers as the main one. If you plan to provide hairdressing services, the corresponding classifier code is included in the application.

According to the classifier, code 96.02 is suitable: it encrypts the provision of services by beauty studios, salons, and hairdressers.

These include:

• washing hair, cutting it, coloring it, trimming hair, styling it, highlighting procedures, curling, etc.;
• shaving, trimming mustaches and beards;
• facial massage, manicure services, makeup.

Important: the production of wigs is not included in this group.

The 96.02 cipher is divided into two subcategories.

96.02.01. This combination codes hairdressing services to the public (PU):

• PU to all categories of people;
• hair washing, coloring, hair perm, haircut, wig repair (but not production), hair styling services, etc.

Code 96.02.02. Cosmetic services are encrypted here:

• make-up, make-up of all types;
• applying cosmetic masks;
• eyebrow and eyelash tinting, eyelash extensions, perm procedures, shape correction;
• massage treatments on the neck, facial skin;
• comprehensive measures for caring for the skin of the neck and face;
• manicure;
• hand skin care;
• pedicure;
• nail extension;
• cosmetics and hygiene of the client’s feet;
• other popular services: SPA, etc.

Until July 11, 2017, OKVED standards version 029-2001 were applied to beauty salons, studios and hairdressing salons. But from the specified date another one is valid - ver. 029-2014.

If an individual entrepreneur plans to work without hiring employees, he, of course, should not enter into an agreement with himself. But if an outsider is hired for the position of hairdresser, the businessman is obliged to formalize him properly by registering labor relations.

Typical employment contract includes:

• Full name of the entrepreneur and the hired employee, details of the individual entrepreneur;
• subject of the contract. This section indicates the position, place of work, mode (main job or part-time), subordination, conditions labor activity etc.;
• validity period and probation;
• terms of remuneration;
• working hours and rest hours, vacation policy;
• duties of a hairdresser and his rights;
• a similar point regarding the employer;
• insurance terms, if applicable;
• responsibility of each party;
• terms of termination of the contract;
• row final provisions relating to legal validity and dispute resolution;
• details of the individual entrepreneur and employee.

Sample agreement:

If necessary, section 6 can be supplemented with clause 6.3, according to which the obligations and rights of the individual entrepreneur arise from labor legislation and other legal acts, agreements and paragraphs of the collective agreement.

This is a key issue for the entire organization of an individual entrepreneur’s business, because the entrepreneur will have to interact with the tax authorities in any case. At the same time, it is the inalienable right of every businessman to use the form of taxation that is convenient for him personally, and it is important not to make a mistake in choosing.

Important: the choice is made immediately when applying for business registration! If the individual entrepreneur does not indicate the system immediately, within thirty days he will be transferred to OSNO - the general procedure for paying taxes.

Simplified taxation system

Since the staff of a hairdressing salon is usually small, as is the turnover, the simplified tax system looks like a suitable option.

The individual entrepreneur will have to decide on what he will pay taxes:

• total income;
• taxation of profits “income minus expenses”.

In the first case, the rate will be 6 percent, in the second - 15. If more than 60 percent of earnings are spent on hairdressing salon expenses, it is more convenient to use income tax. Otherwise, working at a 6 percent rate will be more profitable.

Payments to the tax office are made once a quarter, and reporting is submitted at the end of the year. And, of course, it is mandatory to equip the hairdresser with a cash register (and since 2017, the connection of cash registers to the OFD system is gradually being introduced for sending fiscal documents to the state online repository).

UTII

This choice is quite widespread among hairdressers and beauty salons. Single tax for an imputed income, it looks like the best option when the size of the salon is very small, and there are only a few people on its staff, including the individual entrepreneur himself. As the enterprise grows, tax policy will probably have to be revised.

The formula for calculating UTII looks like the product of the number of employees, basic yield(7500 rubles, for a given FD), deflator coefficient, adjustment indicator for base yield and tax rate.

Working on UTII, the hairdressing salon also deducts funds for off-budget funds, while receiving the required tax benefits - but not more than half of the amount required for payment.

Reporting is submitted quarterly, UTII allows you to work without a cash terminal and a current bank account.

This reduces the patent tax system. With it, an individual entrepreneur buys a tax patent for a certain period - from a month to a year.

By declaring its intention to work according to this scheme, the hairdresser complies with:

• it is expected to earn no more than a million rubles per year (for small towns. In large cities with a population of over a million, the amount increases by 3-10 times);
• the number of employees will not exceed 15 (in one premises or branch);
• An individual entrepreneur does not enter into relations of the type of joint property management or contractual partnership.

All tax payments consist of paying for a patent, its price is 6 percent of expected income. There is no need for lengthy registration with a large package of documents, in addition, the PSN can be extended by notifying the Federal Tax Service by registered mail until December 20 of the current year.

Installation cash register is not mandatory, but it is required to record customer payments in a special income book. It is compiled according to a special form (available on the Federal Tax Service website, where it can be downloaded and printed).

In legal terminology, this method of recording revenue is called the “cash method.”

Payment for the patent must be made before the expiration of its term, if there is one - up to six months. If it is valid for 6-12 months, the contributions can be divided: a third - no later than the 90th day from the beginning of the document, the rest - until the expiration of the patent period. An individual entrepreneur who has forgotten to transfer funds on time is forcibly transferred to common system, and he will be allowed to return to UTII only next year.

As you can see, choosing which option to pay taxes on is not that difficult. You just need to calculate how it is more profitable to act, and do not forget to transfer the fees on time, and then the beauty salon or hairdresser will bring in stable income and not cause any disturbance.

Quite often, an individual entrepreneur gets lost during the registration process when he has to choose for his OKVED 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?

This type of service to the public new classifier results in grouping 93.02. This includes, in particular:

• haircut;
• beard trimming;
• washing your hair;
• 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:

• facial 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 different 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 do not indicate 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 which 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 only to 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 chores, the latter must have with him notarized power of attorney to perform the specified actions.