SPARK-Interfax analysts checked the companies included in the first stage of the reform: for more than one in four organisations, the reporting main OKVED code differed from the declared one. Discrepancies are most common in trade, construction and real estate, and the reasons are typical: combining several lines of business or outdated information entered at registration.
The reform works as follows: Rosstat determines the main type of activity based on its own statistics and passes the code to the Federal Tax Service. The tax authority enters it into the register automatically, and the previously declared main code becomes an additional one. The first reporting codes appeared in the registers in April 2026. The transition is gradual and will last until 2028, so the absence of a reporting code in an extract is not an error yet.
A mismatch of codes is not a violation in itself. However, financial consequences are possible in two areas.
The first is occupational injury contributions. The Social Fund sets the rate based on the main type of activity recorded in the register as of April 15. In 2026, there are 32 rates — from 0.2% to 8.5% depending on the occupational risk class. If the main code has changed, the fund may recalculate the rate from the beginning of the year. The usual annual confirmation of the type of activity no longer applies to most organisations.
The second is industry subsidies and support measures. Many programmes are tied to a specific main code. A code change does not cancel a benefit automatically, but may become grounds for refusal at the next compliance check. Each programme must be checked separately.
A special procedure applies to organisations on the automated simplified tax system (AUSN) — its terms should be clarified separately.
Three steps are enough to assess the risks:
- obtain an up-to-date extract from the register and compare the reporting main code with the declared one and with the actual activity;
- check the new code against the conditions of the subsidies received and the Social Fund notice on the contribution rate;
- if the reporting code was assigned in error, apply to Rosstat, not to the Federal Tax Service.
The reporting code cannot be changed through a standard application to the tax office. Declared codes, however, are still corrected in the usual way through the Federal Tax Service.
The procedure for checking codes is published on the Federal Tax Service website. By 2028, the reform will cover all organisations and individual entrepreneurs, so it is worth checking your extract in advance — before the reporting date of April 15 next year.
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