Opening a sole proprietorship (FOP) does not start with filling out an application. First, you need to understand exactly what the entrepreneur will be doing, who will be paying for the goods or ...
26Aug
TOP-10 Most Popular NACE Codes for IT and Online Business
Which NACE Codes Are Needed for IT and Online Business
For operating as an individual entrepreneur (FOP) or company in the IT sector, it is not enough to just indicate “programming” during registration. The economic activity code must correspond to what the entrepreneur actually earns money from: software development, advertising, design, selling goods online, hosting, consulting, or running a web portal.
Ukraine uses the NACE DK 009:2010 classification. One NACE can be designated as primary, others as additional. The legislation does not practically limit the number of additional activities, so for online business, often several related codes are registered at once.
The current classifier should be checked via the official State Statistics Service NACE service.
Most commonly, the following directions are used for IT and digital business:
- 62.01 “Computer programming.”
- 62.02 “IT consultancy activities.”
- 62.09 “Other information technology and computer service activities.”
- 63.11 “Data processing, hosting and related activities.”
- 63.12 “Web portals.”
- 58.29 “Publishing of other software.”
- 73.11 “Advertising agencies.”
- 74.10 “Specialized design activities.”
- 47.91 “Retail trade conducted via mail order houses or via Internet.”
- 70.22 “Business and other management consultancy activities.”
This is not an official State Statistics Service rating by popularity. It is a selection of codes that correspond to the most common work models of IT specialists, digital teams, SaaS projects, marketing agencies, and online stores.
[Prompt for image: Create a horizontal business infographic in Ukrainian language “TOP-10 NACE Codes for IT and Online Business.” Show codes 62.01, 62.02, 62.09, 63.11, 63.12, 58.29, 73.11, 74.10, 47.91, and 70.22. For each code add a short icon: programming, IT consulting, computer services, server, web portal, software, advertising, design, online store, business consulting. White background, modern technological style, 16:9 format.]
1. NACE 62.01 – Computer Programming
This is one of the basic NACE codes for developers. It is suitable for creation, modification, testing, and maintenance of software.
62.01 is often chosen by:
- frontend and backend developers;
- mobile developers;
- website developers;
- software specialists;
- teams creating their own digital products.
If an individual entrepreneur receives payment specifically for coding or software product development, 62.01 usually becomes the primary code.
Is 62.01 Suitable for Website Creation?
Yes. Developing the technical part of the site, web applications, CMS solutions, and integrations is directly related to programming.
However, for design, advertising, or SEO, additional NACE codes may be required.
2. NACE 62.02 – IT Consultancy Activities
62.02 should be considered by those who not only create software but also consult clients on IT infrastructure.
This code may correspond to the work of:
- IT consultant;
- system architect;
- automation consultant;
- information systems implementation specialist;
- software selection consultant.
A developer can simultaneously use 62.01 and 62.02 if contracts include both programming and consulting services.
3. NACE 62.09 – Other Information Technology Service Activities
Code 62.09 is often used as an additional code when an IT service does not fully fit into programming or consulting.
It may be relevant for technical support, configuring computer systems, and certain IT services.
That is why the question “which NACE for IT services” does not always have a single answer. The actual set of codes depends on contracts, invoices, and the nature of work.
4. NACE 63.11 – Hosting, Data Processing and Web Portal Activities
For hosting companies, cloud services, and part of SaaS projects, code 63.11 can be important.
This area includes operations related to hosting information on web nodes and data processing.
It may be needed by businesses earning from:
- website hosting;
- server infrastructure;
- data storage;
- providing computing resources;
- technical hosting of online services.
However, for a proprietary SaaS product, 63.11 alone might not be enough. You need to consider who develops the program, who owns the rights to it, and what exactly the user pays for.
5. NACE 63.12 – Web Portals
NACE 63.12 is associated with web portal activities.
It may be relevant for information platforms, aggregators, catalogs, classified ads portals, and other sites whose business model is based on running an online platform.
If the portal simultaneously sells advertising, it is advisable to consider NACE 73.11 separately.
6. NACE 58.29 – Publishing of Other Software
This code is important for companies that create and release their own software products.
There is a difference between “developing software for a client” and “publishing own software product.” That’s why an IT company may simultaneously have 62.01 and 58.29.
NACE 58.29 may be relevant for:
- own desktop applications;
- business applications;
- specialized software;
- commercial software products.
For SaaS, the model must be analyzed separately. Selling a license, providing access to a service, and custom development are legally and economically different operations.
7. NACE 73.11 – Advertising Agencies
Digital marketing has long become a significant part of online business. For advertising agencies, 73.11 is one of the key codes.
It may be used for:
- setting up advertising campaigns;
- agency advertising work;
- brand promotion;
- creating advertising materials;
- planning advertising campaigns.
SEO, SMM, PPC, and integrated digital marketing often require multiple NACE codes, depending on the actual range of services.
8. NACE 74.10 – Specialized Design Activities
For web designers, UX/UI specialists, or graphic designers, 74.10 is worth considering.
It differs from 62.01. The designer creates the visual part and interface, while the programmer implements functionality with code.
If one person performs both roles, it’s logical to register both activity types.
9. NACE 47.91 – Online Store and Internet Retail
The question “which NACE code for an online store” remains one of the most common among online entrepreneurs.
The basic code for retail trade via internet traditionally is 47.91 – “Retail trade conducted via mail order houses or via Internet.”
At the same time, the product itself must be considered. Certain product categories are subject to special rules, licenses, or restrictions.
If a business is just starting, it’s worth determining the organizational form in advance. On Poshuk.info you can also find materials and offers regarding business registration and legal support, which helps separate issues of NACE codes, taxes, and corporate structure.
10. NACE 70.22 – Business and Other Management Consultancy Activities
70.22 is suitable not for programming but for consulting on commercial activities and management.
This code may be relevant for online consultants, business analysts, strategists, company development consultants, and some specialists selling expert services online.
It is important to focus not on where the service is provided. The online format itself does not determine the NACE code. The content of the service matters.
Frequently Asked Questions
The biggest mistake is to choose a code just by the general job title. One programmer may write code for clients. Another sells his own software. A third consults companies on IT systems.
Before registration, it’s worth conducting a simple check:
- Determine exactly which service or product the client pays for.
- Check the description of the corresponding activity in DK 009:2010.
- Choose the primary NACE based on the main source of income.
- Add related NACE codes for other actual directions of work.
- Verify whether the chosen activity permits the desired taxation system.
This approach is especially important for FOPs who simultaneously do programming, consulting, sell digital products, and engage in advertising.
For the classical model where a programmer develops software for customers, 62.01 is often the primary code.
Additionally, these may be needed:
- 62.02 – if IT consulting is involved;
- 62.09 – for other IT services;
- 63.11 – if the business works with hosting or data processing;
- 58.29 – if the company publishes its own software.
The primary NACE does not mean the entrepreneur cannot conduct other registered activities. It mainly shows the main business direction.
SaaS is a more complex case. It is not sufficient to automatically copy the NACE codes from another IT company.
The model may simultaneously include:
- software development;
- publishing own software product;
- hosting the service on servers;
- providing access to an online platform;
- technical customer support.
Therefore, SaaS often requires analyzing a combination of 62.01, 58.29, 63.11, and other codes according to the real business model.
A digital agency may simultaneously sell advertising, SEO, design, website creation, and consultancy. One code almost never fully describes such a model.
A typical combination may include:
- 73.11 – advertising activity;
- 74.10 – design;
- 62.01 – website and software development;
- 62.02 – IT consulting.
If the agency plans to operate via LLC, it’s worth separately checking corporate structure, contracts, and taxation model before launch. On Poshuk.info there are materials about advantages and disadvantages of buying a ready LLC and about choosing a business form.
Yes. An individual entrepreneur can change and add types of economic activity after state registration.
This is especially convenient when the business expands. For example, a developer started with programming and later launched own SaaS or added consulting.
The application for changes can be submitted via state electronic services or a state registrar. Some registration actions for FOP can be done through the Diia portal.
The NACE code itself does not set the single tax rate. However, the type of activity matters for eligibility to work under a particular simplified tax group.
Therefore, before adding a new direction, it is necessary to check two things: whether the corresponding NACE is registered and whether this activity is allowed under the chosen tax system.
For IT business, also important are:
- counterparty status;
- client residency;
- payment method;
- work with foreign currency;
- nature of contract;
- sale of service, license, or digital product.
NACE does not replace tax contract analysis. It is just a classification of economic activity type.
There is no separate “NACE for working with foreigners.”
If a Ukrainian programmer provides software development for a foreign company, the nature of the activity remains programming. The client’s country itself does not change the NACE.
Taxation, currency operations, and contract arrangements are a separate legal and tax topic.
For FOPs on a simplified system, this question is especially important. Tax consequences depend on the taxation system, specific operation, and the actual economic activity performed.
Therefore, it is better to add an additional NACE code before beginning regular income generation in a new area.
For example, if a programmer starts separately selling marketing services, it is not enough to consider it just “internet work.” This is a different economic activity.
A website, Instagram, marketplace, or own app is just a work channel. NACE describes the economic activity.
An online store sells goods – a trade NACE is needed. A programmer sells development – an IT NACE is needed. A designer sells design – 74.10. An advertising agency receives payment for advertising – look at 73.11.
The factual operation should be the starting point when choosing NACE codes for an individual entrepreneur, IT company, or online business.
The decision to open an LLC seems simple until you get to the actual process. The list of documents, NACE codes, authorized capital, legal address — and dozens of minor questions, the answers to ...