Every year, tourism slowly but surely continues to develop, opening up opportunities to visit any corner of the world at an affordable price. Of course, this type of activity, like others, has its own OKVED code. So, the code used in this activity is 79. OKVED, decoding means that it includes work carried out by travel agents.

On the one hand, it would seem that opening a business aimed at selling travel requires enormous financial investments. In fact, what is required is not financial resources, but the ability to properly organize vacations for tourists. The demand for a travel agency depends on the cost of travel and the privileges present in it.

It's easy to open up, but difficult to develop

Yes, now you don’t need a lot of money to open a travel agency. You just need to go through the registration procedure, indicate OKVED 79. to the tax authority and purchase the necessary equipment for the premises. And that’s it, you can start offering your services. But the existing number of travel agencies and the constant emergence of new similar companies reduces the attempt to develop this type of activity to almost zero. Therefore, now, despite the frequent opening of travel companies, most of them at the initial stage of activity cannot withstand competition and quickly close.

But those that still found an approach to potential clients and managed to clearly demonstrate their positive qualities, while standing out among similar companies, are developing rapidly. It is worth noting that two types of companies take part in the tourism business. So, one of them is agencies, the others are operators. Agencies, in essence, are intermediaries who find a potential client and receive a reward from the operator.

What is the secret of success

Before starting to offer travel and tours, the agency signs an agreement with the operator, which specifies the amount of commission if a potential client is identified. In most cases it is 10% of the tour value. To attract tourists, many agencies deliberately reduce their commissions, which reduce the cost of the tour.

It is this method of attraction that is now actively used by almost all travel agencies. In addition to travel and tours offered by travel agencies, the OKVED code 79 also reflects activities such as transportation and accommodation of individuals. persons on a wholesale or retail basis.

Tourist services continue to be in demand, but, unfortunately, the demand for them is now significantly less than the supply. Therefore, despite the easy discovery of the type of activity reflected by the OKVED code 79., the likelihood of its successful development is low.

Rearranging the places of the terms does not change the amount, but changing a few digits in the OKVED codes for travel agencies can cost them a pretty penny. An exception to the codes of paragraph 63.3 threatens travel agencies using a simplified taxation system with the loss of benefits for paying insurance premiums.

For almost two months now (since July 11), new codes of the all-Russian classifier of types of economic activity - OKVED2 - have been in force in Russia. In the new classifier, group 63.3 – “Auxiliary and additional transport activities”, which covered the activities of some travel agencies, disappeared.

Interestingly, the heads of travel companies found out about this by accident. “The Tax Service transferred travel agencies to new OKVED codes without notice. I currently have 79.1 “Activities of travel agencies and tour operators.” Everything is fine, of course. BUT! According to the old OKVED, we were eligible for benefits in the payment of insurance premiums. Now we have actually been removed from this list. Are we waiting for recalculations and fines?” – asks the director of the Kursk agency "Chic Travel" Vladimir Konev.

Ministry of Culture of Russia proposed a unified classification of OKVED codes describing tourism activities back in 2015. It was stated that with this step the department intends to fully take into account the contribution of the tourism sector to the country’s economy. The classification was published on the Ministry of Culture website on May 28 last year and included 11 sections, except 63.3.

According to the law, companies operating under this code could count on a lower tax burden: instead of 30% from the payroll fund, they transfer only 20% to extra-budgetary funds.

“You only pay 20% to the pension fund and 0.2% to the social security fund. Saving 6–7%. For large travel agencies, networks that have many employees, and for those companies with large salaries, this amounts to a significant amount,” comments Konev.

Therefore, upon learning about the changes, travel agencies became seriously alarmed and began to actively discuss the topic on professional forums. But we hasten to calm you down for a while.

Initially, indeed, it was planned that from January 1, 2016, only the new OKVED2 and OKPD2 classifiers would remain, and all the old ones would not be used. However Rosstandart by his order dated November 10, 2015 No. 1745-st, he extended the transition period and validity periods of the old classifiers until January 1, 2017.

Thus, old and new classifiers of types of economic activity are now in effect simultaneously. This means that until the new year, travel agencies can still enjoy benefits! Below are brief instructions for your accountants, which seem to be understandable only to them.

“In Law No. 212-FZ, Article 58, Part 1, Clause 8, indicates only the types of activities that are eligible for a reduced contribution rate, and not specific codes. If travel agencies are still engaged in activities in accordance with 63.3 “Transport and Communications”, then the right to a reduced tariff remains. The new code will need to be indicated on the title page of the RSV-1, having first checked, just in case, with the Pension Fund of the Russian Federation whether they have received a notification from the Federal Tax Service about changes in the Unified State Register of Legal Entities, otherwise the checker may give an error about the discrepancy between the data in the calculation and the details in the policyholder’s card,” – Elena Kulakova, a technical support specialist for the web service “Kontur-Report PF”, said at one of the forums of accountants and auditors.

“All that remains is to prove that we are still involved in transport and communications,” comments the director of the travel agency "Bon Chance" from Ufa Elena Loktionova.

However, there is hope that in . “For this reporting period, travel agencies are not in danger. And next year everything will depend on whether amendments will be made to legislative acts and whether new groups will be added that are eligible for a reduced contribution rate,” the director of the consulting group comments on the website for the magazine. “Irma” Maria Bulatova.

Tourism is constantly developing not only in our country, but also in countries around the world. It is not surprising that entrepreneurship in this area is gaining momentum very quickly, and the number of services offered is growing rapidly. Organizing a business entity whose focus is tourism is a profitable activity, the demand for which is growing every year. OKVED also considers tourism activities, assigning certain codes to its directions, which are indicated during registration.

As you know, when registering a business, it is possible not only to indicate those codes by which the activity will directly be carried out, but also those by which work is at the planning stage and, possibly, will be carried out in the future. Therefore, a novice entrepreneur needs to decide what services he is ready to provide even before registration, in order to provide them with special codes in the registration documents.

In principle, every entrepreneur who first provided some services and then decided to change their direction can freely do this legally if he notifies the regulatory authorities of this fact within three days after the start of the provision of new services. Such a notification is accompanied by changes to the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, and for this it will be necessary to pay a state fee for each change. That is, it is in the interests of the entrepreneur himself to foresee the possible development of events in advance and indicate all the codes initially, so as not to pay additional contributions to the state budget later.

If the entrepreneur begins to carry out activities in a new way, and the relevant authorities are not notified, then he will be subject to a fine, which he will have to pay, and then a state duty.

What may be included in tourism activities

In order to determine the directions of the All-Russian Classifier, it is worth first considering what entrepreneurship in relation to tourism can consist of, what services it can be. Firstly, this is the work of travel agencies and agents, since it is such persons who are engaged in the implementation and organization of tourism events. The services provided by these agencies may directly relate to the construction of tourist routes, planning the use of the infrastructure of the area in which the route passes, as well as booking and registration. Also, these agencies can help their clients with registration and execution of all the necessary documents required for this route.

Tourism events concern not only trips abroad, they can also take place within the country, and even within the same city. In this case, it is necessary not only to create an interesting entertainment route, but also to think about the use of vehicles, as well as the provision of food or visits to entertainment places.

Travel agencies, in addition to organizing and implementing direct travel, can also provide consulting services, as well as provide guides for tourist groups or individuals if they so desire. Such measures are also considered as entrepreneurial activity, for which there is a separate place in OKVED.

What codes to use

In 2016, OKVED provided a whole class for tourism activities, in which this activity is described in detail, indicating the codes used. Which of them to indicate for registration is determined by the entrepreneur himself, but since services in the field of tourism are quite diverse, and are also usually provided in a complex form, it is worth considering the proposed codes.

• – a code that will be used by a travel agency when selling routes and tours to both individuals and commercial clients, on a retail or wholesale basis;
• 12 is the code used by tour operators. Their competence includes the direct organization of comfortable tourist progress along the tourist route, including entertainment places, food outlets, as well as accommodation of tourists.
• 90 – code for services provided in the field of reservation and registration. These services can be based both on registration at hotels and on ordering tickets for vehicles, entertainment and cultural places, etc.

Selection rules

For an entrepreneur who has decided to locate his activities in the tourism sector, it is very important to decide what services he is ready to provide to his clients. After all, some of them cannot exist without additional ones.

So, if an entrepreneur decides to act only as an intermediary between the tour organizer and the consumer, then he needs a travel agent code, and if this activity involves both independent development and travel organization, then a tour operator code. In the event that the development is carried out by the entrepreneur himself, and the sale is carried out by another, then he only needs the code of the tourist operator. By the way, the work of such a business cannot be carried out without a booking code, because it is within the competence of the operator to develop a tourist route in which everything is thought out and planned. After all, people who want to travel through a travel agency usually do not want to worry about transportation, accommodation and food.

So, when organizing a business entity with a specialization in tourism, an integrated approach to the issue of its organization is required.

5 minutes to read.

In order to engage in entrepreneurial activity in the field of tourism, it is necessary to have a list of certain documents and stages of building this type of business. One of the mandatory points will be to obtain the OKVED code - the all-Russian classifier of types of economic activity.

Why is it needed and what is its function:

• The code defines the scope of activity or provision of services.
• Makes it easier for the state to classify a certain area of ​​business activity.
• Serves to collect statistics on types of business activities.
• Thanks to him, it is easier for the state to determine the tax rate of an entrepreneur.

What types of codes are there:

• uy. – class;
• uu.u – subclass;
• uu.u – group;
• uu.uu.u – subgroup;
• uu.uu.uu – view.

For businesses in the tourism sector, the following set of OKVED codes is provided:

• 63.3 – activities of travel agencies
• 63.30.1. – organization of comprehensive tourist services.
• 63.30.2. – provision of excursion tickets, accommodation, vehicles.
• 63.30.3. – provision of information services.
• 63.30.4. – provision of tourist excursion services.

Activities of travel agencies include:

• Activities of travel agents.
• Activities of organizers of tourist trips.
• Activities of tour guides, guides and translators.

Let's consider each point in more detail.

Activities of travel agencies

A travel agency is a company that sells tours from tour operators. In essence, the goal of a travel agency is to work with private and corporate clients.

There are three types of travel agencies:

• A network travel agency is an agency under one company brand.
• Authorized travel agencies are registered by a tour operator to sell specifically his tours.
• An independent travel agency exists under its own name and works with different tour operators.

All these types of activities have one thing in common - the travel agent mediates between the travel agency and the buyer for a percentage of the transaction, also buys the tour from the tour operator and independently sells the product to the client.

What tasks does a travel agency perform:

• Assisting the client in choosing a tour based on his wishes.
• Providing accurate and complete information regarding the tour.
• Preparation of the entire package of documents for the client.
• Providing assistance to the client if he finds himself in a difficult situation during the tour.

Activities of tour organizers

An organization that organizes tours and provides services for tourists is called a tour operator. Its activities include packaging packages and travel services.

The package of tourist services includes:

• sports and resort organizations;
• gaming establishments;
• public catering places;
• places to stay overnight;
• transfer companies;
• companies providing excursions, etc.

The tour operator develops tourist routes, fills them with certain services with the help of service providers according to the client's requirements.

A tour operator differs from a travel agency in that:

• independently purchases a tourist product, income comes from the difference in price from purchase and sale to a travel agent;
• acquires individual services and forms them independently;
• the tour operator always has a supply of tourism products.

Tour operators are classified into several groups:

1. Kind of activity:
   • Mass market operator - organizes (sells) most tourist trips (usually using charters).
   • Specialized tour operator - works with a specific type of travel package (with a specific country, a specific client base - family tours, business tours, etc.).
2. By place of activity:
   • Internal – work within the country.
   • Outbound – provide travel packages abroad.

Activities of tour guides, guides and translators

Guides-translators and people conducting excursions are another branch in the field of tourism activities. Today, almost no tourism enterprise can do without it.

A guide is a qualified specialist in the field of introducing tourists to the culture and history of a particular area.

A guide-translator is a tour guide who is fluent in a foreign language, knowledge of which is mandatory for translation and when conducting excursions in a certain area.

Tour guides and guides-translators can act as subjects of tourism activities:

• With a tour operator.
• With a travel agency.
• With excursion organizations.
• As an individual - a tour guide with a specialty and accreditation in preparatory and organizational activities and conducting excursions.

The main activity of the guide is to prepare, accompany and familiarize tourists with the culture, the object of showing a certain area, taking place for educational, cultural and educational purposes.

The main activity of the guide-translator is to accompany and familiarize tourists with tourism resources, which occurs thanks to simultaneous translation (or consecutive translation) during the work of the guide.

On a note

• It is worth remembering that the price of the tour is determined by the organizer of tourist trips, and the travel agent cannot sell at a price lower than that of the tour operator.
• The actual cost of a travel package from a travel agent may be lower, provided that the travel agent himself has provided a discount to the buyer.
• The price of a tourism product sold by a tour operator is the same both at travel agencies cooperating with this operator and at the company itself. It is not true that buying a tour directly is cheaper.
• There are “unscrupulous” tour operators who are registered in the database, themselves buy tourism products from other travel agencies in large quantities, and sell them to a travel agent at dumping prices. Naturally, this travel agency will receive a good percentage from the sale of tours. Such companies usually do not bother recruiting professionals for their company. After all, they have already received a commission, and what happens next with the tourist himself is not important.

Experience shows that tourists who are attracted by prices below the market average have regretted more than once that they had contacted a certain tour operator.

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