Commission trading benefits both buyers and sellers. You can organize such a business in specialized stores or other retail outlets; there are no restrictions on this matter. In order for the activity to be carried out legally, the entrepreneur must declare the correct OKVED code “Commission trade” during state registration with the tax service.
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Commission trading concept
Commission trading means trading activities in which the relations of the parties are regulated by a commission agreement. At the same time, the seller sells goods transferred to him for sale by other persons. The participants in such relations are:
- principal (gives instructions to conclude purchase and sale transactions for a fee);
- commission agent (seller who carries out accepted orders for a certain percentage - commission).
New and used (used) non-food products, antiques, and art objects are accepted for commission. In addition, the commission can accept confiscated and ownerless property, as well as that which, by a court decision, became the property of the state.
Retail sale of precious metals okved 2021
* 27.41 - Production of precious metals (production of gold and other precious metals - except refining)
* 36.21 - Minting of coins and medals (minting of commemorative coins and medals from gold and silver)
* 36.22 - Production of jewelry and technical products from precious metals and precious stones (production of jewelry; production of diamond tools; production of souvenirs from silver, etc.)
* 36.22.1 - Production of technical products from precious metals (production of radio components from precious metals) * 36.22.2 - Production of technical products from precious stones (production of diamond tools) * 36.22.3 - Diamond processing (diamond cutting) * 36.22 .4 - Processing of precious, except diamonds, semi-precious, semi-precious and synthetic stones (cutting emeralds, rubies, sapphires) * 36.22.5 - Production of jewelry (purchase of precious metals and stones with subsequent transfer to specialized production enterprises) * 37.10.22
- Processing of waste and scrap of precious metals (processing of scrap gold, silver and other precious metals.
metals) * 37.20.6 - Processing of waste precious stones (processing of waste diamonds)
* 51.47.34 - Wholesale trade of jewelry (wholesale trade of jewelry) * 51.52.23 - Wholesale trade of gold and other precious metals (wholesale trade of gold and silver in measured ingots) * 51.56.3 - Wholesale trade of precious stones (wholesale trade of diamonds, rubies, sapphires and emeralds)
* 51.57 - Wholesale trade of waste and scrap (wholesale trade of waste precious metals and stones) * 52.48.2 - Specialized retail trade of watches , jewelry, sporting goods, games and toys (Retail trade of jewelry and watches made of precious metals) * 51.65.5 - Wholesale trade of industrial electrical and electronic equipment, including telecommunication equipment (wholesale of radio components containing precious metals) * 52.48
. 22 - Retail trade in jewelry (purchase of jewelry and precious stones) * 52.50 - Retail sale of used goods in stores (commission trade in jewelry) * 52.73 - Repair of watches and jewelry
* 60.24.1 - Activities of specialized truck transport ( transportation of gold and other precious metals; transportation of jewelry and precious stones) * 63.12 - storage and warehousing (storage of jewelry, precious metals and stones) * 65.22.6 - Provision of short-term loans by pawnshops secured by movable property (pawnshop activities)
In principle, when planning to open a jewelry company, you can indicate all of these types of activities, as well as several additional ones that are not related to jewelry activities, but are suitable for related services. It should be noted that pawnshops indicate only the main qualifier 65.22.6 and nothing else - because The law on pawnshop activities prohibits engaging in anything other than pawnshop services. It's not even worth mentioning jewelry retailing and jewelry storage - that's assumed by itself. Before filling out the documents, be sure to check with your territorial Assay Supervision Inspectorate whether this jewelry OKVED is suitable for your specific case, and whether such a free decoding of codes is acceptable!
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This means that each type of wholesale and retail trade now corresponds to a new OKVED code. The inspectors posted the same codes in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. Therefore, when registering and re-registering, confirming the type of activity, as well as when preparing reports, organizations and entrepreneurs must now strictly take codes from the new OKVED.
Since past centuries, the gold rush has forced people to leave their homes, abandon their families and go to the gold mines. But everything comes to an end, and those days are gone, now minerals are extracted in a more civilized way, and the main thing is that it is all legalized .
What will be the OKVED encoding “Commission trade” in 2022
The OKVED code “Commission trade” in 2022 must be taken from the current edition of the OKVED2 directory (approved by Rosstandart, order No. 14-st dated January 31, 2014, as amended on July 10, 2018). The official name of this classifier is “OK 029-2014 (NACE Rev. 2).” The OKVED2 directory is very convenient to use, since similar types of activities are grouped in it into separate sections.
The OKVED code “Commission trade in non-food products” is selected as follows:
- We are looking for section “G” (wholesale and retail trade).
- We move to class “47” (wholesale trade, except motor vehicles).
- Next, we move to subclass “47.7” (trade in specialized stores of other goods).
To trade used goods, select the required code in the “47.79” group. This group includes activities related to retail trade:
- antiques (47.79.1);
- second-hand books (47.79.2);
- other used goods (47.79.3);
- activities of auction houses (47.79.4).
Group 47.79 does not include some types of commission trading. These are the following types of activities:
- sale of used cars (code 45.11);
- thrift store services (code 64.92);
- services of online auctions and other auctions (code 47.91, 47.99).
You can select several OKVED codes. But only one of them will be primary, and all other encodings will be additional. When registering with the Federal Tax Service, in a special application you must indicate the type of activity code, which will consist of at least 4 digital characters.
Class OKVED 47 - Retail trade, except trade in motor vehicles and motorcycles
- retail trade of a large range of goods, predominantly food, beverages or tobacco products, among which the predominant activity is: the activities of general purpose stores which, in addition to their main sales of food, beverages or tobacco products, have a number of other non-food products, such as clothing, furniture, appliances, hardware, beauty products, etc.
— retail trade, by ordering goods by mail or via the Internet information and communication network, i.e. such trading activity when the buyer makes a choice of goods based on advertisements, catalogues, information on Internet pages, samples or any other types of advertising and places his order by mail, telephone or via the Internet information and communication network (usually using special means, provided on the website).
The legislation does not establish fines for the fact that the OKVED form in the organization’s constituent documents does not correspond to its actual type of economic activity. You can choose for your company, in addition to the main one, several additional types of activities. Their number is not limited, but it is not recommended to choose more than 30. This is explained by the fact that contributions to the Social Insurance Fund for employees are determined by the most “traumatic” type of activity. At the same time, changes can be made to the registered list of codes at any time. But remember, when choosing an activity code according to OKVED, that some basic and additional types of activities require licensing. Also note that the code you choose must have at least 4 digits. Here is a complete list of OKVED with search functionality.
This group does not include: - wholesale trade in scrap metal, see 46.77 OKVED code 46.72
in the classifier it is included in Section G. Wholesale and retail trade; repairing vehicles and motorcycles and is a group. Contains the following subgroups:
Commission trade in clothing
Trade in used clothing is in very high demand among the population. An item that is unnecessary for one person may be a necessary acquisition for another. Sometimes in such stores you can buy high-quality and rare (unique) things.
If you decide to open your own store for such trade, the following OKVED codes “Commission trade in clothing” will suit you:
- “47.79.3” – trade in other used goods;
- “47.71” – sale of clothing in specialized stores;
- "47.72" - sale of shoes.
OKVED 2022 retail trade in jewelry and accessories
- G — Section “Wholesale and retail trade; repair of vehicles and motorcycles"
- 47.7 — Subclass “Retail trade of other goods in specialized stores”
- 47.77 — Group “Retail trade in watches and jewelry in specialized stores”
- 47.77.1 Retail sale of watches in specialized stores
- 47.77.2 Retail sale of jewelry in specialized stores
What is an unnecessary thing for one person, may turn out to be a much-needed acquisition for another. Good things must fully exhaust their resources. And things that have a certain history must also find their owner. This is why retail trade in used items is so popular.
This means that each type of wholesale and retail trade now corresponds to a new OKVED code. The inspectors posted the same codes in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. Therefore, when registering and re-registering, confirming the type of activity, as well as when preparing reports, organizations and entrepreneurs must now strictly take codes from the new OKVED. Trade activities are the most in demand at present. Wholesale and retail trade involve the sale of a finished product, without changes or modifications that may change the product. But at the same time, such trading may include functions for:
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- wholesale trade in industrial chemicals such as aniline, printing ink, essential oils, industrial gases, chemical adhesives, dyes, synthetic rosin, methanol, paraffin, fragrances and flavorings, soda, industrial salt, acid and sulfur, starch products, etc. .;
Alignment with OKVED NACE Rev. 2 codes of types of economic activity of legal entities and individual entrepreneurs entered before July 11, 2022 in the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs are carried out automatically by the Federal Tax Service of Russia without the participation of legal entities and individual entrepreneurs.
Business entities must indicate the OKVED code for trade in rolled metal in an application on form P11001 (legal entity) or P21001 (individual entrepreneur) when registering with the Federal Tax Service if they intend to engage in such activities. In our country there is a specific reference book on types of economic activity - the All-Russian Classifier. You are allowed to engage in any activity that is in this directory.
Commission trade in jewelry
Commission sale of jewelry is an alternative to pawnshop activity. Legal entities and individuals can engage in this type of activity.
The OKVED code “Commission trade in jewelry” can be selected from the following codes:
- “47.79.1” – trade in antiques;
- “47.79.3” – sale of other used goods;
- “47.99” – other trade outside shops and markets;
- “47.77” – sale of watches and jewelry (in specialized stores).
Correlation of old and new OKVED codes for the jewelry industry
From July 11, 2016, new codes of the All-Russian Classifier of Types of Economic Activities are used for state registration of legal entities, individual entrepreneurs and peasant (farm) enterprises.
TABLE of correlation between old and new OKVED codes for the jewelry industry
Old OKVED code | New OKVED code |
PRODUCTION | |
36.2 - Production of jewelry and technical products from precious metals and precious stones, coins and medals | 32.1 - Production of jewelry, costume jewelry and similar goods This class includes: - production of jewelry and artificial jewelry |
36.21 — Minting of coins and medals | 32.11 - Coinage This class includes: - manufacture of coins, including coins used as legal tender, from precious metals or base metals |
32.12 - Manufacture of jewelry and similar products This class includes: - manufacture of processed pearls; - production of precious and semi-precious stones in processed form, including the production of industrial quality stones, synthetic or reduced precious or semi-precious stones; — diamond processing; - production of jewelry made of precious metals or the main components of an alloy of precious metals or with the insertion of precious or semi-precious stones or a combination of precious metal and precious or semi-precious stones or other similar materials; — production of products from the main components of an alloy of precious metals, such as: tableware, cutlery and utensils, toiletries, office and writing instruments, items for religious ceremonies, etc.; — production of technical or laboratory products from alloys, including precious metals (except for tools and their parts): casting molds, spatulas, trays with a layer of metal applied by galvanic method, etc.; - manufacture of metal straps, bracelets, watch straps and cigarette cases made of precious metals. This class also includes: - engraving of personal toiletries made of precious and base metals | |
36.22.1 — Production of technical products from precious metals (catalysts, catalyst grids, anodes) | 32.12.1 — Production of technical products from precious metals |
36.22.2 - production of technical products from precious stones | 32.12.2 — Production of technical products from precious stones |
36.22.3 — Diamond processing | 32.12.3 — Diamond processing |
36.22.4 - Processing of precious, except diamonds, semi-precious, semi-precious and synthetic stones | 32.12.4 - Processing of precious, semi-precious, semi-precious and synthetic stones, except diamonds |
36.22.5 — Jewelry production | 32.12.5 - Production of jewelry, medals from precious metals and precious stones |
36.61 - Production of jewelry from non-precious materials (using precious metals) | 32.13 - Manufacture of costume jewelry and similar goods This class includes: - production of clothing and costume jewelry: rings, necklaces, bracelets and similar jewelry made from a base alloy and plated with precious metals, jewelry containing artificial stones, such as artificial gems , artificial diamonds and the like; - manufacture of metal bracelets for watches (except bracelets made of precious metals) This class does not include: - manufacture of jewelry made of precious metals or coated with precious metals, see 32.12; - manufacture of jewelry containing real precious stones, see 32.12; - manufacture of watch bracelets of precious metals, see 32.12 |
TREATMENT | |
37.10.22 — Processing of waste and scrap of precious metals | 38.32.2 - Treatment of waste and scrap of precious metals |
37.20.6 – Treatment of waste gemstones | 38.32 - Recycling of sorted materials This group includes: - processing of metal and non-metallic waste, garbage and other items into secondary raw materials, usually using a mechanical or chemical recycling process Metal waste includes waste and scrap of ferrous and non-ferrous metals (including precious), non-metallic - waste of rubber, textile materials, paper and cardboard, precious stones, waste and scrap of plastics, glass, other non-metallic waste and scrap. |
TRADE | |
51.47.34 – Wholesale trade in jewelry | 46.48.2 – Wholesale trade in jewelry |
51.52.23 — Wholesale trade in gold and other precious metals | 46.72.23 — Wholesale trade in gold and other precious metals |
51.56.3 — Wholesale trade in precious stones | 46.76.4 - Wholesale trade in precious stones This group includes: - wholesale trade in uncut and cut precious stones |
52.48.2 - Specialized retail trade in watches and jewelry | 47.77 — Retail trade in watches and jewelry in specialized stores |
52.48.21 — Retail trade in watches | 47.77.1 — Retail sale of watches in specialized stores |
52.48.22 — Retail trade in jewelry | 47.77.2 - Retail trade in jewelry in specialized stores |
52.48.34 - Retail trade in souvenirs, folk arts and crafts, objects of worship and religious purposes | 47.78.3 — Retail trade in souvenirs, folk arts and crafts |
52.48.36 — Retail trade in numismatic items | 47.78.8 — Retail trade in philatelic and numismatic goods in specialized stores |
52.48.37 - Retail sale of works of art in commercial art galleries | 47.78.5 - Activities of commercial art galleries, retail trade in works of art in commercial art galleries |
52.48.39 — Specialized retail trade in other non-food products not included in other groups (solders containing precious metals) | 47.78.9 - Retail trade in non-food products, not included in other groups, in specialized stores |
52.50 — Retail trade of used goods (commission trade) | 47.79 - Retail trade in used goods in stores This group includes: - retail trade in second-hand books; — retail trade of other used goods; — retail trade in antiques; — provision of auction house services (retail trade) |
52.50.1 — Retail trade in antiques | 47.79.1 — Retail trade in antiques |
52.50.3 - Retail sale of other used goods | 47.79.3 — Retail trade of other used goods |
52.61.2 - Retail trade carried out through teleshopping and computer networks (electronic commerce, including the Internet) | 47.91.2 - Retail trade carried out directly using the information and communication network Internet |
OTHER ACTIVITIES | |
52.73 — Repair of watches and jewelry | 95.25.2 – Jewelry repair |
60.24.1 — Transportation of goods made of precious metals and precious stones by specialized transport | 49.41.1 — Transportation of goods by specialized vehicles |
65.22.6 — Provision of short-term loans by pawnshops secured by movable property | 64.92.6 - Activities for provision of short-term loans by pawnshops secured by movable property |
91.31 — Activities of religious organizations (retail trade in jewelry) | 94.91 - Activities of religious organizations This group includes: - activities of religious organizations for the purpose of joint confession and dissemination of faith, and does not have objects of classification for the purposes of accounting for economic activities |
Commission trade in cars
Many citizens of the Russian Federation refuse to buy used cars from private individuals in favor of proven and reliable organizations. The demand in this area is quite high, so the business of selling used cars can be very profitable. Before accepting a car for consignment trade, you should have it diagnosed at a service center.
The OKVED code “Commission trade in cars” is not included in the group “47.79”; it refers to a different type of activity. The code is selected as follows:
- In section “G” of the classifier we move to class “45”, then to subclass “45.1” “Trade in motor vehicles”.
- We are looking for the grouping “45.11”, this will be the required code for commission trade in motor vehicles.
The coding “45.11” is suitable for trading in both new and used cars and light-duty trucks. The sale of SUVs weighing no more than 3.5 tons also applies here.
As an additional code to OKVED “Commission trade in motor vehicles”, you can specify the code “47.99”.
Possible codes for commission trading are presented in our table.
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