Contents
  1. What this directory is
  2. Key figures
  3. Important notes
  4. List by area
  5. How this relates to the receipt

1. What this directory is

The directory shows which services a self-employed person (the 'Self-employed' entity, SMZ) may provide and under which code a service appears on the receipt. It consists of two parts:

Source: the 'Services directory for SMZ' dated 30.12.2025.

2. Key figures

40 permitted areas of activity break down into 239 specific types of services — each with its own code for the receipt.

3. Important notes

4. List by area

Below are all 40 types of activity, grouped by area. Expand any code to see all the service types.

Transport, taxi and delivery — 7 services

49320 — Taxi activity4 services
  • 44601Rental of passenger cars with a driver
  • 44602Transport of passengers and luggage
  • 44603Transport of passengers and luggage for corporate clients
  • 44604Service promotion services
53200* — Other postal and courier activities2 services
  • 44701Courier delivery, except delivery of postal items
  • 44702Other auxiliary services directly related to courier delivery provided through an internet platform
56210 — Delivery of prepared food to order1 service
  • 44801Delivery of prepared food based on contractual agreements with the consumer

Construction and finishing — 12 services

43310 — Plastering works1 service
  • 44201External and internal plastering works in buildings and on other construction sites, including installation of plaster mesh
43320 — Joinery and carpentry works3 services
  • 44301Interior finishing works: installation of suspended ceilings and sliding partitions
  • 44302Installation of built-in kitchen equipment, built-in cabinets, internal staircases and retail equipment
  • 44303Installation of doors (except automatic and revolving ones), windows, door and window frames made of wood or other materials
43330 — Floor covering and wall cladding5 services
  • 44304Laying of carpeting and linoleum, including rubber or plastic coverings
  • 44305Laying of parquet and other wooden floor coverings and wooden wall coverings
  • 44306Cladding of floors and walls with marble, granite or slate
  • 44307Cladding of walls and floors with ceramic, concrete or stone slabs and tiles, installation of ceramic stoves
  • 44308Wallpapering of walls
43340 — Painting and glazing works3 services
  • 44401Painting of engineering structures
  • 44402Painting of external and internal walls of buildings
  • 44403Installation of glass and mirrors

Repair and service — 61 services

93293 — Repair of fur and leather goods and headwear1 service
  • 46201Repair of fur and leather goods and headwear
93294 — Repair of musical instruments2 services
  • 46301Repair of musical instruments (except organs and antique musical instruments)
  • 46302Piano tuning service
95110 — Repair of computers and peripheral equipment17 services
  • 46401Repair and maintenance of external and internal computer modems
  • 46402Repair and maintenance of dedicated computer terminals
  • 46403Repair and maintenance of handheld computers (PDAs)
  • 46404Repair and maintenance of keyboards
  • 46405Repair and maintenance of computer projectors
  • 46406Repair and maintenance of computer servers
  • 46407Repair and maintenance of computer terminals such as ATMs and vending machines that are not mechanically operated
  • 46408Repair and maintenance of monitors
  • 46409Repair and maintenance of mice, joysticks and trackballs
  • 46410Repair and maintenance of laptops
  • 46411Repair and maintenance of personal computers
  • 46412Repair and maintenance of printers
  • 46413Repair and maintenance of scanners, including barcode readers
  • 46414Repair and maintenance of smart card readers
  • 46415Repair and maintenance of laser (optical) disc readers (CD-RW, CD-ROM, DVD-ROM, DVD-RW)
  • 46416Repair and maintenance of helmets and headsets for virtual games
  • 46417Repair and maintenance of readers for magnetic disks, flash devices and other data storage devices
95120 — Repair of communication equipment8 services
  • 46501Repair and maintenance of cordless telephones
  • 46502Repair and maintenance of door intercoms
  • 46503Repair and maintenance of communication transmission equipment (e.g. routers, bridges and gateways)
  • 46504Repair and maintenance of modem equipment
  • 46505Repair and maintenance of professional television and video cameras
  • 46506Repair and maintenance of radio transmitters
  • 46507Repair and maintenance of mobile phones
  • 46508Repair and maintenance of fax machines
95210 — Repair of consumer electronics6 services
  • 46601Repair and maintenance of video recorders
  • 46602Repair and maintenance of amateur video cameras
  • 46603Repair and maintenance of CD players
  • 46604Repair and maintenance of radio receivers
  • 46605Repair and maintenance of televisions
  • 46606Repair and maintenance of consumer electronics
95220 — Repair of household appliances, home and garden equipment8 services
  • 46701Repair and maintenance of household appliances: lawn mowers
  • 46702Repair and maintenance of household appliances: air conditioners
  • 46703Repair and maintenance of household appliances: stoves
  • 46704Repair and maintenance of household appliances: snow and leaf clearing machines
  • 46705Repair and maintenance of household appliances: washing machines
  • 46706Repair and maintenance of household appliances: dryers
  • 46707Repair and maintenance of household appliances: trimmers
  • 46708Repair and maintenance of household appliances: refrigerators
95231 — Shoe repair2 services
  • 46801Shoe repair
  • 46802Shoe repair — fitting of heel taps
95232 — Repair of travel goods and accessories made of genuine and artificial leather3 services
  • 46901Repair of other travel accessories made of leather and other materials
  • 46902Repair of bags
  • 46903Repair of suitcases
95240 — Repair of furniture and home furnishings3 services
  • 47101Repair and restoration of home and office furniture and furnishings
  • 47102Reupholstery of furniture and furnishings
  • 47103Re-polishing of furniture and furnishings
95251 — Repair of watches and other clocks1 service
  • 47201Repair of watches and their parts, such as the case, moving parts and chronometer
95252 — Repair of jewellery1 service
  • 47301Repair of jewellery
95291 — Repair of knitted and crocheted goods1 service
  • 47401Repair of knitted and crocheted goods
95292 — Repair of sewn goods, headwear and textile accessories1 service
  • 47501Repair of sewn goods, headwear and textile accessories
95295 — Repair of carpets and rugs1 service
  • 47601Repair of carpets and rugs
95296 — Repair of bicycles1 service
  • 47701Maintenance and repair of bicycles
95299 — Repair of other personal and household goods not elsewhere classified5 services
  • 47801Cutting of duplicate keys
  • 47802Repair of toys and similar goods
  • 47803Repair of books
  • 47804Repair of other personal and household goods
  • 47805Repair of sports goods (except sporting firearms) and camping equipment

Beauty and health — 11 services

96020 — Services provided by hairdressers and beauty salons11 services
  • 47901Shaving and trimming of beards and moustaches
  • 47902Evening makeup
  • 47903Children's makeup
  • 47904Daytime makeup
  • 47905Classic massage
  • 47906Makeup
  • 47907Manicure and pedicure
  • 47908Facial massage
  • 47909Washing, trimming and cutting, styling, colouring, highlighting, perming, straightening of hair and similar work carried out for men and women
  • 47910Bridal makeup
  • 47911Sports massage

Education, sport and culture — 30 services

85510 — Sports and recreation education11 services
  • 45701Activities of sports instructors, teachers and coaches in various sports
  • 45702Activities of round-the-clock sports training camps
  • 45703Martial arts training
  • 45704Training in sports clubs
  • 45705Horse riding training in academies or schools
  • 45706Gymnastics training
  • 45707Yoga training
  • 45708Training in card games (e.g. bridge)
  • 45709Swimming training
  • 45710Training in team sports (baseball, basketball, volleyball, football, etc.)
  • 45711Provision of group or individual physical education training in sports clubs and schools
85520 — Cultural education8 services
  • 45801Activities of music teachers and other music education
  • 45802Activities of drama schools (except academic ones)
  • 45803Activities of fine arts schools (except academic ones)
  • 45804Activities of performing arts schools (except academic ones)
  • 45805Activities of photography schools (except commercial ones)
  • 45806Fine arts training
  • 45807Dance training and activities of dance studios
  • 45808Training in fine arts, drama and music at schools and studios (without obtaining a professional diploma, bachelor's or master's degree)
85599 — Other education not elsewhere classified11 services
  • 45901Tutoring at universities
  • 45902Education that cannot be classified by education level
  • 45903Speed reading training
  • 45904Training at tutoring centres
  • 45905Training on computer courses
  • 45906Training on lifeguard courses
  • 45907Training on survival courses
  • 45908Training on foreign language and communication skills courses
  • 45909Training on courses preparing for professional exams
  • 45910Training on religious courses
  • 45911Public speaking training

Photo, media and creative work — 28 services

74200 — Photography activities18 services
  • 45101Aerial photography
  • 45102Video recording of events: weddings, gatherings
  • 45103Restoration or retouching of photographs
  • 45104Mounting slides in frames
  • 45105Activities of press photographers
  • 45106Microfilming of documents
  • 45107Processing of photographic films: developing, printing and enlarging from negatives or film shot for clients
  • 45108Rephotographing
  • 45109Producing photographs for commercial purposes: portrait photos for documents
  • 45110Producing photographs for commercial purposes: wedding photos
  • 45111Producing photographs for commercial purposes: school photos
  • 45112Developing photographic film and printing photos by photo labs
  • 45113Express photo production by photo shops (that are not part of camera retail stores)
  • 45114Photography for fashion magazines
  • 45115Photography for publishing products
  • 45116Photography for real estate transactions
  • 45117Photography for advertising
  • 45118Photography for tourism purposes
74300 — Translation and interpreting activities2 services
  • 45201Written translation activities
  • 45202Interpreting activities
90030 — Artistic and literary creation8 services
  • 46101Activities of engravers working individually
  • 46102Activities of independent journalists
  • 46103Activities of etchers working individually
  • 46104Activities of writers in all genres, such as fiction and technical literature, working individually
  • 46105Activities of restoring works of art, such as paintings
  • 46106Activities of sculptors working individually
  • 46107Activities of artists working individually
  • 46108Activities of animation artists working individually

Rental and hire — 29 services

68201 — Rental (sublease) and management of own or leased residential property4 services
  • 44901Provision of houses, furnished or unfurnished apartments or rooms for longer-term use, usually on a monthly or yearly basis
  • 44902Rental and management of own or leased residential property: apartment buildings and mansions
  • 44903Subleasing of leased residential property: apartment buildings and mansions
  • 44904Management of sites for motorhomes
77290 — Rental and leasing of other personal and household goods25 services
  • 45401Rental of personal-use items — musical instruments
  • 45402Rental of personal-use items — stage sets and costumes for theatre and cinema
  • 45403Rental of personal-use items — ceramic and glass items
  • 45404Rental of personal-use items — books, newspapers, magazines
  • 45405Rental of personal-use items — machines and equipment for self-use at home or for leisure
  • 45406Rental of personal-use items — furniture
  • 45407Rental of personal-use items — flowers and other plants
  • 45408Rental of personal-use items — electrical appliances and household items
  • 45409Rental of personal-use items — electronic equipment for home use
  • 45410Rental of personal-use items — jewellery
  • 45411Rental of personal-use items — clothing and footwear
  • 45412Rental of personal-use items — kitchen and tableware
  • 45413Hire of personal-use items — musical instruments
  • 45414Hire of personal-use items — stage sets and costumes for theatre and cinema
  • 45415Hire of personal-use items — ceramic and glass items
  • 45416Hire of personal-use items — books, newspapers, magazines
  • 45417Hire of personal-use items — machines and equipment for self-use at home or for leisure
  • 45418Hire of personal-use items — furniture
  • 45419Hire of personal-use items — textile products
  • 45420Hire of personal-use items — flowers and other plants
  • 45421Hire of personal-use items — electrical appliances and household items
  • 45422Hire of personal-use items — electronic equipment for home use
  • 45423Hire of personal-use items — jewellery
  • 45424Hire of personal-use items — kitchen and tableware
  • 45425Hire of personal-use items — clothing and footwear

Cleaning and household services — 10 services

81211 — General cleaning of residential buildings3 services
  • 45501General (non-specialised) cleaning of residential buildings (including apartment blocks) and apartments.
  • 45502Cleaning of interior spaces of buildings
  • 45503Cleaning or washing associated with building cleaning, such as windows or corridors
97000 — Activities of households employing domestic staff1 service
  • 48101Activities of households as employers of domestic staff such as maids, cooks, waiters, servants, butlers, laundresses, gardeners, gatekeepers, grooms, drivers, watchmen, carers, nannies, private tutors and secretaries.
98100 — Activities of households producing goods for own use6 services
  • 48201Activities of households providing services for own use (subsistence).
  • 48202Activities of households producing goods for own use (subsistence).
  • 48203Housekeeping and provision of shelter for own use
  • 48204Hunting and gathering of fruit for own use
  • 48205Production of clothing and other goods by private households for own use
  • 48206Production of food for own use

Agriculture and veterinary — 20 services

01620 — Animal husbandry activities carried out for a fee or on a contract basis11 services
  • 44001Grazing of livestock
  • 44002Castration of poultry
  • 44003Animal shoeing activities
  • 44004Activities related to artificial insemination
  • 44005Inspection of herd condition
  • 44006Droving of livestock
  • 44007Horse breeding
  • 44008Keeping and care of farm animals
  • 44009Sheep shearing
  • 44010Services to promote animal breeding, growth and productivity
  • 44011Cleaning of chicken coops
75000 — Veterinary activities9 services
  • 45301Activities of veterinarians in veterinary clinics
  • 45302Activities of veterinarians when visiting farms, kennels or catteries, in private consulting and operating rooms or in other locations.
  • 45303Activities carried out by qualified veterinarians in private consulting and operating rooms
  • 45304Activities related to the treatment and monitoring of pets
  • 45305Activities related to the treatment and monitoring of farm animals
  • 45306Provision of outpatient care to animals
  • 45307Services of other auxiliary veterinary staff
  • 45308Clinical pathology and other diagnostic services for animals
  • 45309Services of veterinary assistants

Auxiliary business services — 20 services

82990* — Other business support service activities not elsewhere classified20 services
  • 45601Organisation and conduct of auctions
  • 45602Real-time (i.e. simultaneous) subtitling during live television programmes and live broadcasts of meetings, sessions and conferences
  • 45603Public stenography services
  • 45604One-off services for promoting goods and services
  • 45605Reading of meters for heating, gas, water and electricity consumption
  • 45606Management of customer loyalty programmes
  • 45607Services for providing stenographic documentation and shorthand recording and the subsequent transcription of recorded materials, such as court reporting
  • 45608Repossession services
  • 45609Order issuing services
  • 45610Order picking services
  • 45611Barcode labelling services
  • 45612Fundraising organisation services on a contract basis or for a fee
  • 45613Loading and unloading of goods services
  • 45614Order assembly services
  • 45615Coin collection from parking meters services
  • 45616Goods sorting services
  • 45617Pallet stacking and placement services
  • 45618Goods packaging services
  • 45619Address barcoding services
  • 45620Auxiliary services in food preparation

Manufacture of musical instruments — 10 services

32200 — Manufacture of musical instruments10 services
  • 44101Manufacture of accordions and similar instruments, including harmonicas
  • 44102Manufacture of wind instruments
  • 44103Manufacture of keyboard pipe organs, including harmoniums and similar instruments with metal reeds
  • 44104Manufacture of music boxes, fairground organs and calliopes
  • 44105Manufacture of whistles, pipes and other sound-signalling instruments
  • 44106Manufacture of string instruments
  • 44107Manufacture of stringed keyboard instruments, including player pianos
  • 44108Manufacture of percussion musical instruments
  • 44109Manufacture of parts and accessories for musical instruments: metronomes, tuning forks, pitch pipes, cards, discs and rolls for automatic musical instruments
  • 44110Manufacture of electronic musical instruments

Retail trade — 1 service

47992 — Retail trade via network marketing1 service
  • 44501Retail trade via network marketing

5. How this relates to the receipt

When providing a service, the self-employed person generates a receipt in the e-Salyq Business app, specifying the service type code from the right part of the directory. A correct code means properly recorded income and a closing document for the client.

Data source: the 'Services directory for SMZ' dated 30.12.2025 (the list of OKED codes and service types under the self-employment regulation). The composition and codes may be updated — check against the current edition and the e-Salyq Business app. This material is for reference only.