In the document circulation system of business entities and regulatory authorities, it is customary to use a number of letter and number combinations (codes) to reflect information about an enterprise or entrepreneur, products manufactured in a specific period, etc. This is necessary to speed up the recognition procedure. by software incoming reports, systematization of information into categories depending on the ciphers contained in it. This approach is actively used by tax authorities and Rosstat.
OKUN - what is it?
All types of code designations used in official documents are approved by law at the federal level. Codes and their decoding are given in specialized classifiers. Until 2017, one of them was OKUN - a classifier that provides systematized data on the services provided by business entities, which are aimed at meeting the needs of the population.
This type of classifier was put into effect by Gosstandart by decree of June 28, 1993 No. 163. The objects of classification according to OKUN are the 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 complex of tasks:
formation of a systematized database for statistical monitoring of 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 individuals;
the ability to compare the types of OKUN with unified international systems service classification;
separation of relevant services from those that have ceased to be in demand due to the 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.
Services for OKUN
The OKUN classifier consists of 13 sections, grouping codes according to the types of services provided. Each data block contains codes for services and their detailed decoding. When developing ciphers, the method 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 characters, each subsequent character gives a more detailed decoding. The code consists of 6 characters, to which the check digit value is appended 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 rendered to the population by cultural institutions.
Tourism services, excursion activities.
Physical education and sports.
Medical services, sanatorium and health services, veterinary medicine.
Legal support.
Banking activities in terms of servicing individuals.
Educational services.
Trade, catering.
Other types of services.
The OKUN classifier has ceased to be applied since 2017, it was canceled by order of Rosstandart dated January 31, 2014 No. 14-st. OKUN in 2018 is 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 regimes who specialize in providing services to the population, a sample of the existing classifiers was compiled, containing only codes related to household services. The OKUN encoding can be associated with them, the decoding may differ in form, but the content for many articles has been preserved. Systematized lists of current codes are given in the government order dated November 24, 2016 No. 2496-r.
Correspondence of OKUN codes to codes of various classifiers (transition keys) can also be found on]]> site]]> Ministry of Economic Development of the Russian Federation.
The tables reflect data on which codes for services to the population were used until 2017 (OKUN), in 2018 with decoding by type of activity and with new codes according to the classifiers OKPD2 and OKVED2. It is the codes of the last two types that should appear in the reporting forms of the business entities applying 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 contain an indication that SRF can be applied only for services to the population specified in the OKUN. Therefore, its cancellation in this case does not really matter. If you carry out activities related to the provision of services to individuals, you have the right to apply SSO. It is only necessary that you have declared the corresponding codes according to OKVED.
Clause 2 of the Regulations reads like this:
2. Organizations and individual entrepreneurs in accordance with the procedure determined by the Government Russian Federation, may make cash payments and (or) settlements using payment cards without using cash register equipment in case of rendering services to the population subject to the issuance of appropriate forms strict accountability.
The procedure for approving the form of strict reporting forms, equated to cashier's checks, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation.
The Department of Tax and Customs and Tariff Policy considered an appeal on the use of strict reporting forms when providing the population legal services and reports.
Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards" and the Regulation on the implementation of cash payments and (or) payments using payment cards without using cash registers, approved by Decree of the Government of the Russian Federation of 05/06/2008 N 359, it is not established to which list the types of activities of organizations and individual entrepreneurs must correspond to the use of strict reporting forms when making cash payments and (or) payments using payment cards without the use of cash registers in the case of providing services to the population.
The belonging of the type of activity to the services rendered to the population is determined by the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by the Resolution of the State Standard of Russia dated June 28, 1993 N 163. At the same time, in the legislation of the Russian Federation there is no provision stating that the list of services to the population named in the 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 in it as exhaustive.
At the same time, we inform you that this letter of the Department does not contain legal norms or general rules specifying regulatory prescriptions, and is not a regulatory legal act. The directed opinion of the Department is of an informational and explanatory nature and does not interfere with 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 and tariff policy
I. V. TRUNIN
Included in Unified system classification and coding of social and technical and economic information. In this regard, among the main tasks OKUN the following are called:
- study of the demand and supply of certain services;
- promoting the ability to provide the population with a variety of services by enterprises of any form of ownership, including individual entrepreneurs;
- comparison of the derived Russian classification of OKUN with international norms and standards;
- identification of the actual types of services required by the population in connection with the changing market conditions;
- ensuring the safety of consumers in terms of life and health, protection environment, prevention of damage to property and other harm through certification of services;
- improving the efficiency of using computers and computer technology;
- forecast and accounting of the volume of services required by the population;
- development and improvement of standardization in this industry.
All-Russian Classifier of Services to the Population was intended to replace two outdated headings in the USSR. Its responsibility lies in the area of responsibility of VNIIKI Gosstandart of Russia, which closely interacts with other departments and ministries of the Russian Federation, as well as organizations and enterprises of various forms of ownership that provide all kinds of services to the population. Accordingly, the objects of OKUN are not only services provided to the population legal entities but also individual entrepreneurs... At the same time, neither the organizational and legal form, nor the methods of serving the population themselves, matter, as long as they are legal in nature.
Codes in OKUN
The All-Russian Classifier of Services to the Population uses a hierarchical classification structure and a sequential coding method. OKUN codes look like this: XX X X XX KCH, where KCH is the check number. At the first level of the hierarchy (the first two digits), a general group of services to the population is allocated. There are 13 highlighted in the classifier. Each of them is assigned its own serial number- from 1 to 12, and under number 80 all other services to the population are allocated. Among the groups of services according to OKUN one can find, in particular, medical, tourist, household, housing and communal services, as well as services of banks, communications, cultural institutions, of a legal nature, and many others.
At the second level of the hierarchy, under the number 3 in the code, a subgroup is highlighted, which concretizes the general group. Number 4 corresponds to the third level of the hierarchy, where the type of service is indicated. But the last two digits before KCH mean a specific service. In recording OKUN codes are written without spaces except for separating the check number, that is, like this: XXXXXX KCH.
Each object in the classifier is expressed in two blocks: OKUN codes (six digits and KCH) plus a name block. In the latter, abbreviated names are actively used, and if a word is skipped, then a dash is put, and for repetitions, a slash is used.
