Household services perch. Types of perch

• Responsible for classifier support: Rostekhregulirovanie
• Reason: Resolution of the State Standard of Russia dated June 28, 1993 No. 163 01/01/1994
• Approved: 03/28/2008
• Came into effect: 06/01/2008

What is OKUN

OKUN is the abbreviated name of the all-Russian classifier of services to the population, which is included in Unified system coding and classification of technical, economic and social information. OKUN is designed to solve problems such as:

• Studying the supply and demand of any services
• Comparison of the derived domestic classification with international standards and norms
• Assistance in the possibility of providing the population with various services by enterprises of various forms of ownership, including individual entrepreneurs
• Identification of current services that are required by the population in a changing market
• Improving the efficiency of using computer technology
• Ensuring consumer safety in relation to health and life, protection environment, preventing property damage and other harm through certification of services
• Accounting and forecasting the volume of services required by the population
• Improvement and development of standardization in this area

OKUN was designed to replace 2 outdated Soviet rubricators.

How objects are classified in OKUN

Maintaining the classifier is the responsibility of the VNIIKI of the State Standard of the Russian Federation, which interacts closely with other ministries and departments of Russia, enterprises and organizations of various forms of ownership that provide all kinds of services to the population. The objects of the all-Russian classifier of services to the population are services that are provided legal entities and individual entrepreneurs to the population. It is worth noting that neither the methods of serving the population nor the organizational and legal form matter, as long as they are legal.

What sections of OKUN codes exist?

For OKUN, a hierarchical classification has been adopted; the entire classification set of objects is divided into groups. Next, each group is divided into subgroups, which in turn are divided according to functional intended purpose on types of activities. The classifier uses a sequential coding system. OKUN includes such groups as household services, passenger transport services, communication services, housing and communal services, services of cultural institutions, excursion and tourist services, sports services and physical culture, health resort services, medical services, veterinary services, legal services, services in the education system, banking services, market services, services catering and trade, other services to the population.

What is the code structure in OKUN?

The codes of the all-Russian classifier of services to the population look like this: XX X X XX KCH, where KCH is the control number. The first two digits are the first level of the hierarchy, where the general group of services to the population is highlighted (there are 13 in total). Under the number three at the second level of the hierarchy in the OKUN code, a subgroup is identified that specifies general group. The third level of the hierarchy corresponds to the number four, where the type of service is indicated. In the code entry for the all-Russian classifier of services to the population, spaces are not used, except in the case of separating a control number. In the classifier, each object is represented by 2 blocks: the block name and OKUN codes (6 digits plus a control number). In the names block, actively abbreviated names are used, and if any word is omitted, a dash is added; for repetitions, a slash is used.

According to Article 1 Federal Law“On amendments to part two tax code RF”, approved by the Federation Council on June 29, 2016, the term “Household Services” sounds new and replaces the vague wording from the Household Services Rules.

In order to clearly understand which services are household and which are medical, it is important for managers of beauty salons and other beauty industry enterprises to know the definition:

Household services are paid services which turn out to be individuals and the codes of which in accordance with All-Russian classifier species economic activity and the All-Russian Classifier of Products by Type of Economic Activity are determined by the Government Russian Federation.

But what about the situation with the service classifier?

On current moment The All-Russian Classifier of Services to the Population (OKUN) OK 002-93 is in effect. This document becomes invalid on January 1, 2017 due to the publication Order of the State Standard dated January 31, 2014 N 14-Art. and services will be determined according to the All-Russian Classification of Types of Economic Activities (OKVED). Now household services of beauty salons are presented in a compressed form in the OKVED document:

96.02 Providing services to hairdressing and beauty salons

This grouping includes:

Hair washing, trimming and cutting, styling, coloring, highlighting, curling, straightening and similar work performed for men and women;
. shaving and trimming the beard;
. manicure, pedicure, makeup, facial massage, etc.

Such a concise formulation introduced confusion into the work of salons, in particular, a lack of understanding of which procedures can be performed without a medical license and which cannot. And at the suggestion of the trade union community, in 2014 OKUN significantly expanded the list of services, thereby facilitating the activities of enterprises.

There were fears that after the expiration of OKUN, we would have to again use the compressed list of OKVED services.

However, order of the Ministry of Industry and Trade of Russia dated May 10, 2016 N 1471 “On approval of the collective classification grouping of types of economic activity “Household Services” to the All-Russian Classifier of Types of Economic Activities (OKVED2) OK 029-2014 (NACE Rev. 2) and the collective classification grouping of products (goods and services) “Household Services” to the All-Russian Classifier of Products by type of economic activity (OKPD2) OK 034-2014 (CPES 2008)", registered on July 18, 2016 and coming into force on July 30, 2016, made adjustments to the list of services.

Strangely, the document does not contain solarium services, but an item has been added - Other cosmetic services.

For comparison, the presented tables contain lists of services listed in OKUN and in new edition OKVED.

In the document flow system of business entities and regulatory authorities, it is customary to use a number of letter and numeric combinations (codes) to reflect information about an enterprise or entrepreneur, products produced in a specific period, etc. This is necessary to speed up the recognition procedure software incoming reports, systematizing information into categories depending on the codes it contains. This approach is actively used by tax authorities and Rosstat.

OKUN - what is it?

All types of codes used in official documents are approved by law at the federal level. Codes and their interpretations are given in specialized classifiers. One of them, until 2017, was OKUN - a classifier that provides systematized data on the services provided by business entities that are aimed at meeting the needs of the population.

This type of classifier was put into effect by Gosstandart by Decree No. 163 dated June 28, 1993. The objects of classification according to OKUN are types of services to the population that can be provided by different business entities using any service methods. The classifier was supposed to become a tool for solving the following set of problems:

formation of a systematic database for statistical observation for indicators of supply and demand for different types services to the population;

creation of regulatory mechanisms for comprehensive assistance to business entities in the provision of services to individuals;

the ability to compare types of OKUN with standardized international systems classification of services;

separation of current services from those that are no longer in demand due to dynamic changes in the market;

increasing the level of efficiency of computer data processing;

forecasting the volume of demand for services in future periods;

development of a standardization system in the field of meeting the needs of citizens.

OKUN services

The OKUN classifier consists of 13 sections, grouping codes by types of services provided. Each data block contains service codes and their detailed explanations. When developing ciphers, the technique of creating a hierarchical structure of codes was taken as a basis. This means that at the beginning of the OKUN code there are generalizing numeric symbols, each subsequent character provides a more detailed decoding. The code consists of 6 characters, to which the value of the check number is added at the end.

In the OKUN classifier, activities are presented in the following categories:

Household services.

Transportation by passenger transport.

Communication services.

Housing and communal services.

Services provided to the population by cultural institutions.

Services in the field of tourism, excursion activities.

Physical education and sports.

Medical services, health care services, veterinary medicine.

Legal support.

Banking activities as they relate to servicing individuals.

Educational services.

Trade, catering.

Other types of services.

The OKUN classifier has ceased to be used since 2017; it was canceled by order of Rosstandart dated January 31, 2014 No. 14-st. OKUN in 2018 is being replaced by code ciphers, which are recorded in the new classifiers OKPD2 and OKVED2 (approved by the same order No. 14-st).

For the convenience of special regime officers who specialize in providing services to the population, a selection of existing classifiers was compiled, containing only codes related to household services. The OKUN encoding can be compared with them, the decoding may differ in form, but the content of many articles has been preserved. Systematized lists of current codes are given in Government Order No. 2496-r dated November 24, 2016.

The correspondence of OKUN codes to the codes of various classifiers (transition keys) can also be found on the ]]> website ]]> of the Ministry of Economic Development of the Russian Federation.

The tables reflect data on which codes for services to the population were used before 2017 (OKUN), in 2018 with a breakdown by type of activity and with new codes according to the OKPD2 and OKVED2 classifiers. It is the codes of the last two types that should appear in the reporting forms of business entities using them instead of the canceled OKUN codes.

You can download the OKUN classifier with the OKPD2 correspondence table below.

Hello! The fact is that the Regulation indicated to you does not indicate that BSO can be applied only for services to the population specified in OKUN. Therefore, its cancellation in this case has no effect special significance. If you carry out activities related to the provision of services to individuals, you have the right to apply BSO. It is only necessary that you declare the appropriate OKVED codes.

Clause 2 of the Regulations reads as follows:
2. Organizations and individual entrepreneurs in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and (or) payments using payment cards without using cash register equipment in case of provision of services to the population subject to their issuance of the appropriate forms strict reporting.
The procedure for approving the form of strict reporting forms equivalent to cash receipts, as well as the procedure for their recording, storage and destruction is established by the Government of the Russian Federation.

The Department of Tax and Customs Tariff Policy considered an appeal regarding the use of strict reporting forms when providing services to the population legal services and reports.
Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” and the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use cash register equipment, approved by Decree of the Government of the Russian Federation dated 06.05.2008 N 359, it is not established what list the types of activities of organizations and individual entrepreneurs for the purpose of using strict reporting forms when making cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population.
The belonging of the type of activity to the services provided to the population is determined by the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by Resolution of the State Standard of Russia dated June 28, 1993 N 163. Moreover, in the legislation of the Russian Federation there is no provision stating that the list of services to the population named in OKUN is exhaustive. In addition, the name of some services in OKUN contains “other services”, which excludes the possibility of considering the list of services contained therein as exhaustive.
At the same time, we inform you that this letter from the Department does not contain legal norms or general rules, specifying regulatory requirements, and is not a regulatory legal act. The directed opinion of the Department is of an informational and explanatory nature and does not prevent one from being guided by the norms of the legislation of the Russian Federation in an understanding that differs from the position set forth in this letter.
Director of the Tax Department
and customs tariff policy
I.V.TRUNIN