DK 021:2015 and KVED Codes for a Website Deal
The DK 021:2015 procurement code and KVED activity class for website development and maintenance, and what actually belongs in the contract.
Two codes people mix up most often: DK 021:2015 is the subject-of-procurement code, used by a buyer spending public funds; KVED is the classifier of economic activities, under which the contractor is registered. Neither is mandatory in a contract between a private buyer and a studio — but knowing where each lives is useful: the first fills tender paperwork, the second helps verify that the contractor really does development.
This article is about classifiers and documents, not about taxes. It is not tax advice: your accountant and the sole proprietor handle the accounting of a specific purchase under their own rules, and we deliberately do not describe journal entries.
The DK code for website development is set by the buyer in a procurement, and it depends on what exactly is being bought: a site, a web application, or maintenance services. Take the concrete code from the procurement notice or confirm it with the buyer.
Where each code lives
| Classifier | What question it answers | Who needs it |
|---|---|---|
| DK 021:2015 (Unified Procurement Dictionary) | what exactly is being bought | a public-procurement buyer; in the tender and the contract funded with state money |
| KVED (DK 009:2010) | what the business does | the entrepreneur: recorded in the registration application when opening a sole proprietorship or a company |
The difference is simple: DK describes one specific procurement, KVED describes the company’s whole line of activity. The DK code disappears with the acceptance certificate; a KVED code “lives” in the state register for years.
DK 021:2015: how a website enters a procurement
Approved by the Ministry of Economic Development order of 23.12.2015 No. 1749, DK 021:2015 is built on the European CPV base. For sites, the code that sees real use in procurement practice is:
- 72413000-8 “Website design services” — used both for building a site and, as real notices show, for technical maintenance of one that already exists.
The buyer decides whether design, markup and content fill go into a single procurement or are split — which is why the subject line in a tender notice looks different even when the code is the same. A private buyer purchasing a site with their own money needs no DK code in the contract or the certificate: a private contract describes its subject in words, not with a classifier.
The DK code for website maintenance
DK 021:2015 has no separate “website maintenance” code, so schools, hospitals and municipal bodies that buy site support every year choose between two options:
- 72413000-8 “Website design services” — when maintenance continues the development or is bought as one procurement together with upgrades;
- 72260000-5 “Package of software-Related services” — a broader code under which buyers also file work on the institution’s own site.
The buyer picks the code: it must match the subject described in the technical requirements. Before publishing the procurement, look at how other buyers classified the same service on Prozorro, and confirm your choice with the authorised person. What such maintenance usually includes — updates, backups, monitoring, edits — and its monthly cost is on the website technical support page.
What belongs in a development contract
A website contract stands on five things, and none of them is a code:
- Subject and scope — the list of pages, features, integrations; most conveniently moved into a technical specification annexed to the contract. How to write that specification so the estimate does not drift is in How to write a website brief.
- Price and stages — at DEXA payment is spread over stages with the amount fixed after the brief; open prices are on the pricing page.
- The deadline of each stage — with a date, not “approximately”.
- Acceptance criteria — what counts as finished work, so the certificate is not a matter of “I like it / I do not”.
- Transfer of property — domain, code, access: everything is registered to the buyer.
A DK code appears in the contract only when the buyer is obliged to classify the procurement — and then it is taken from the tender documentation, not invented.
The contractor’s KVED: what actually matters about it
In KVED-2010, websites and programming are covered by class 62.01 “Computer programming”, which also covers development, modification, testing and technical support of software. The classic studio combination is 62.01 as the primary plus a few more “for growth”.
Three things worth knowing about a contractor’s KVED:
- It can be checked in two minutes: an extract from the state register or services such as OpenDataBot show all of a company’s declared codes — free and public.
- A missing code does not invalidate the contract, but large companies and tender departments sometimes require the codes to match — which is why checking before signing is cheaper than redoing paperwork afterwards.
- Adding or changing a KVED is open to any sole proprietor or company: it is a change of registration information, filed through Diia, a CNAP service centre or a state registrar.
What changes in 2027
The statistics service and the tax authority have already announced the transition: from 1 January 2027 a new classification, NACE 2.1-UA, replaces KVED-2010; the preparation period runs to 31 December 2026, and the first reports are still filed with the old codes. Nothing has to be rewritten in 2026 contracts — but when planning a 2027 procurement, keep both the old and the new code at hand: during the transition both will be in use.
The codes in brief
DK 021:2015 is for public procurement; the website code is 72413000-8, and for maintenance 72260000-5 also appears.
KVED is about the contractor, not the deal: verify it with a register extract.
In a private contract neither code is mandatory — words describe the subject, not a classifier.
From 01.01.2027 KVED-2010 gives way to NACE 2.1-UA: allow for both codes in 2027 contracts.
Checking a contractor in ten minutes
Open the state register extract or the company card on OpenDataBot: status, registration date, KVED codes.
Compare the contract subject with what the studio actually has been doing: the portfolio and case studies are the best “code”.
Check how transfer is arranged: the domain, access and code must be in your name.
Ask to see the stages in the contract: a date, an amount and acceptance criteria — without them the price is “approximate”.
Do I need a DK code in a website development contract?
A private buyer does not. DK 021:2015 exists for public procurement: a buyer of state funds classifies the subject (for sites usually 72413000-8, “Website design services”) and carries the code into the tender documentation. In a contract with a private studio the code appears only if the buyer’s internal accounting requires it.
Must the contractor hold a specific KVED?
For the contract to be valid — no. But if the buyer is a large company or a municipal institution, a code mismatch in their systems can complicate approval. So check the register extract before signing: a studio that has built sites for years already holds the relevant code, for instance 62.01 “Computer programming”.
KVED and the single tax: does one affect the other?
A KVED code on its own does not change your single-tax group — it is a register of activities, not a tax instrument. Anything about your specific tax situation goes to your accountant or the tax hotline; this article does not pretend to answer it.
Sources
Every claim comes from an official source, with the verification date stated.
| Source | What it confirms | Verified |
|---|---|---|
| Ministry of Economic Development order of 23.12.2015 No. 1749 (zakon.rada.gov.ua) | the standing of DK 021:2015 as the unified procurement dictionary | 09.10.2026 |
| A ProZorro tender notice with code 72413000-8 | how the code is applied to website development and support in practice | 09.10.2026 |
| A ProZorro procurement with code 72260000-5 | that website services for an institution are also procured under 72260000-5 | 27.10.2026 |
| KVED-2010, class 62.01 (State Statistics Service site) | what “Computer programming” covers | 09.10.2026 |
| Tax Service news on the transition to NACE 2.1-UA | transition dates: preparation period to 31.12.2026 | 09.10.2026 |
| The Diia portal | how to file a change of KVED registration information | 09.10.2026 |
If the budget is limited but the site is needed this month, start counting from “Start 500” — from $506 (₴21,000): finished design, launch in 5–7 days and a contract with a fixed amount. It needs no DK code, and the other lines above stay as they are. On documents, staged payment and what the accountant decides, see website development in accounting.
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