Cosmetology okved. OKVED massage services

We are going to open a spa salon where there will be a hammam, manicure, pedicure, cosmetologist, makeup artist, massage therapist, yoga, fitness, spa treatments, and a counter for selling cosmetic products. Please tell me what to do correctly: 1. Open as an individual entrepreneur or LLC 2. Which OKVED should be approved?

Answer

OKVED 93.02 Provision of services by hairdressing and beauty salons

This grouping includes:

Hair washing, trimming and cutting, styling,

dyeing, tinting, curling, hair straightening

and similar work performed for men and women, and

also shaving and beard trimming

Cosmetic facial massage, manicure, pedicure, makeup and

and 52.1 Retail trade in non-specialized stores

The differences between an LLC and an individual entrepreneur are given in the detailed answer.

The rationale for this position is given below in the materials of the Glavbukh System, a simplified version

How does an LLC differ from an individual entrepreneur?

The main difference is the amount of responsibility. LLC participants are not liable for the obligations of the LLC and bear the risk of losses only within the limits of their share ().

An individual registered as an individual entrepreneur is liable for his obligations (including those assumed as an individual entrepreneur) with all his property ().

Registering an LLC is a little more expensive and more complicated than becoming a sole proprietor. In order to register, you need to complete more documents than for registering an individual entrepreneur.

In addition, when registering an LLC, you need to pay a state fee of 4,000 rubles. (), for an individual entrepreneur the amount of state duty is 800 rubles. ().

An individual entrepreneur must be registered at his place of residence, and an LLC must be registered at his legal address. In the Unified State Register of Individual Entrepreneurs (USRIP), the address of residence of the individual entrepreneur is indicated ("On State Registration of Legal Entities and Individual Entrepreneurs"). The law does not provide for the indication in the Unified State Register of Individual Entrepreneurs of a separate address of an individual entrepreneur at which he conducts his activities.

In turn, the legal address of an LLC can be in any subject of the federation, regardless of where the participant or director is registered (“registered”).

An individual entrepreneur does not have the right to conduct certain types of activities that are permitted for an LLC. In particular, an individual entrepreneur does not have the right to engage in retail sales of alcoholic products (“On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products”).

An LLC can have up to 50 members(), and the individual entrepreneur alone manages the business and bears responsibility. He has the right only to hire workers. To unite with his partners, he needs to create a legal entity or enter into a simple partnership agreement, or choose some other form of cooperation.

Fines for legal entities are much higher than for individual entrepreneurs. Thus, for committing administrative offenses, individual entrepreneurs are liable not as legal entities, but as officials, unless special sanctions are established for them in the article ().

For example, for the sale of goods without a certificate of conformity certifying the safety of such goods for human life and health (), legal entities are liable in the form of a fine in the amount of 40 thousand to 50 thousand rubles, for individual entrepreneurs the amount of the fine is from 4 thousand . up to 5 thousand rubles. (for the mentioned violation, the article also provides for other sanctions).

. A business built by an individual entrepreneur cannot be sold this way. It will be necessary to either create an LLC, transfer everything to it and then sell 100 percent of the share, or sell only the property.

LLC is more solid. It is generally accepted that individual entrepreneurs are small businesses that “survive” by any means and are sometimes unable to bear responsibility for their activities. For this reason, some companies refuse to work with individual entrepreneurs.

Medium and small businesses usually operate in the LLC form, and among them there are well-known companies.

It is difficult and time-consuming to liquidate an LLC. The process takes several months. At the same time, cessation of activity as an individual entrepreneur usually takes less than one month.

Konstantin Zaboev

Candidate of Legal Sciences, Chairman of the 4th Judicial Panel of the Arbitration Court of the Sverdlovsk Region

Vladislav Kuznetsov

Editor-in-Chief of the USS "System Lawyer"

Ekaterina Nikonova

Head of Legal Department of CJSC Transcreditfactoring

* This is how part of the material is highlighted that will help you make the right decision.

Have you ever bought a new home? The new house does not keep any other people's secrets, quarrels, or other people's lives. This is a blank slate and it’s up to you to decide what it will be like. New business is the same. The new business has no audit history, no dissatisfied customers from the past, no reputation. Whatever you make him, that’s how he will be. Choosing OKVED is just a small but important formality, which we will talk about in the article.

What is OKVED and when should you choose it?

OKVED is a code that every type of activity has. To streamline the classification, each activity was assigned a certain numerical designation and called its OKVED code. It is selected at the time of business registration. When you fill out an application to open an individual entrepreneur or LLC, you need to immediately indicate what types of activities you plan to engage in. You can specify just one code, or you can specify several (without restrictions) - in this case, an entry is made in the registry about:

1. There can be only one main type of economic activity;
2. Additional types of activities - there can be as many of them as you like.

Question: What should I do if I chose the wrong OKVED or decided to add to the price list an activity for which OKVED is not open?

Answer: Make changes to the unified register - submit a special application to the tax office for an additional type of activity.

Which OKVED codes to choose for a beauty salon

For a beauty salon there is a special code 96.02, which is called “Provision of services by hairdressing and beauty salons.” It contains not only hair cutting, styling or coloring services, but also services such as makeup, manicure, pedicure. You can choose this one code, or you can add additional codes if your beauty salon provides some other services.

Additional OKVED for a beauty salon

Additional codes are needed when, in addition to cosmetic and hairdressing services, a beauty salon:

• Provides massage services. You need OKVED 96.04;
• Sells cosmetics for face and hair. You need OKVED 47.75;
• Offers solarium, sauna, steam bath services. You need OKVED 96.04;
• Provides other services. You need OKVED 96.09.

To find out the digital designation of the activity that you want to additionally include in the register, you can contact the classifier.

Important! The presence of additional activities that the entrepreneur has chosen does not mean that it is necessary to report on each of the selected codes. For some codes included in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, there may be no activity at all.

Results

The most important code for a beauty salon is 96.02. This is the main OKVED code, but you can also open additional codes for it, which depend on the additional services of the salon. We recommend that when registering an individual entrepreneur or LLC, you indicate all potentially possible types of activities.

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 specified 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 your beard and receive 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”

	Decoding
	Providing services to hairdressing and beauty salons The group 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. This group does not include: Wig making, see 32.99
	Providing hairdressing services The group includes: Providing hairdressing services for men, women and children; Grooming services, cleaning, washing, combing, cutting, fitting, coloring and curling of wigs, extensions, hairpieces and their repairs
	Provision of cosmetic services by hairdressing and beauty salons The group includes: Providing services for simple and complex face makeup, makeup; Eyebrow and eyelash tinting, eyebrow shaping, eyelash extensions, eyelash curling; Cosmetic masks for face and neck skin care using cosmetics; Hygienic massage of the face and neck, including aesthetic, stimulating, drainage, hardware massage, SPA massage; Cosmetic comprehensive care for the skin of the face and neck, including skin testing, cleansing, cosmetic cleansing, deep cleansing, toning, hygienic massage, mask, protection, makeup, selection of home care products; Manicure services; Comprehensive care for the skin of the hands; Nail extension; Pedicure services; Comprehensive foot skin care; Providing other cosmetic services: SPA body care services, including hygienic, relaxing, aesthetic methods using cosmetics, natural and preformed factors

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 enter into an agreement with a hairdresser, etc. The issue of taxation is also important: if, for example, in rural areas you cut your hair people can simply work at home without registering legally, then 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 proper registration, in particular, the choice of business activity (type of activity) in the OKVED code directory.

The abbreviation hides the All-Russian Classifier of Types of Economic Activities. 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 it properly by registering the employment relationship.

A 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, working conditions, etc.;
• validity period and probationary period;
• 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;
• a number of 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 individual entrepreneurs 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 a 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. A single tax on imputed income looks like the best option when the size of the salon is very small, and there are only a few people on 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, the base profitability (7500 rubles, for a given income tax), the deflator coefficient, the base profitability adjustment indicator and the tax rate.

Working under UTII, the hairdresser also contributes funds to extra-budgetary 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 cities. 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.

Installing a cash register is not required, 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’s validity, the rest – until the expiration of the patent period. An individual entrepreneur who forgets to transfer funds on time is forcibly transferred to the general system, and will only be allowed to return to UTII the 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 generate a stable income and not cause trouble.