OKVED lease of non-residential premises by a legal entity. Rent of non-residential premises okved - contract

Before registering an individual entrepreneurship, a citizen must clearly understand what type of business will be employed. This decision will affect the choice and the taxation system used at work.

When renting out real estate under a lease agreement, the entrepreneur assumes responsibility for managing all processes. Accordingly, the individual entrepreneur himself controls the timely payment of payments by tenants under the concluded agreement, as well as for utility bills.

If the choice is made in favor of leasing real estate under a lease agreement, the businessman is allowed to work as:

1. To the owner of real estate.
2. Intermediary (independently drawing up contracts and receiving monetary remuneration for services).
3. Sub-tenant (to offer real estate that has already been rented by the businessman himself from a third party).

To provide a lease under an individual entrepreneur, it is allowed to use any real estate, for example:

• residential or withdrawn from the housing stock apartment;
• a room in the above room;
• commercial, industrial or warehouse premises;
• workplace or prepared office;
• apartment house;
• own garage.

It should be noted that the service of renting a separate workplace in the office is very popular.

As an offer on the real estate rental market, you can find:

1. Fully prepared for work and equipped with computer technology workplace, offered for a long time.
2. A room in an office in which certain tasks are solved (to equip a study room, classroom, meeting room). Such real estate is rented even for one hour.

A businessman, when renting out real estate, does not control the legal component when drawing up contracts with tenants.

In addition, the entrepreneur has no right to impose on the tenant the services of cleaning companies, maintenance of elevators in the building, as well as the choice of a security company to ensure security at the facility.

To carry out activities, according to OKVED codes, the sublease or lease and management of real estate owned by the entrepreneur uses the OKVED subclass 68.2. It includes the only group of codes of the same name.

1. 20.1 - used in the implementation of activities for the provision of premises for rent, that is, OKVED for renting an apartment.
2. 20.2 - allows to carry out identical actions, but with premises taken out of the housing stock or industrial and warehouse real estate.

Each of these subgroups gives an individual entrepreneur or a legal entity the right to conclude contracts for lease or sublease of real estate, regardless of whether the premises are owned by the lessee.

In addition, in the second subgroup there is a division providing:

• non-residential real estate lease activities;
• activities for the commercial use of land (land lease) and non-residential buildings;
• erection of buildings for rent on their own or leased land.

Unfortunately, there is no detailed division in the subgroup. The permissible number of digits in the codes is six, in the specified subgroup the maximum length will be five digits.

When an entrepreneur decides to engage in real estate brokerage services or to advise citizens in this segment, his business falls under the OKVED code in subclass 68.3. More precisely, it will be listed in subclass 68.31. This code regulates the work of real estate agencies, which is carried out under contracts and for receiving cash rewards.

The following types of business fall into the given code:

1. Acting as an intermediary during a real estate trade.
2. Consulting on aspects of buying, selling or concluding a lease for real estate.
3. The estimated value of the real estate leased property.

It should be noted that 68.31 consists of 5 subgroups. In addition to the specified division, along with the group of codes 68.20, types of business are also subdivided according to the criteria for working with real estate of residential and non-residential stock.

To avoid being brought to administrative responsibility, a businessman should carefully study the list of activity codes and choose the appropriate option.

At the same time, he must remember:

1. When the code at the stage of registration of a citizen as an individual entrepreneur is issued in the form of an additional business option, then there will be nothing terrible in this situation. A businessman on legal grounds is able to receive income not according to the main, but according to the secondary code. However, to avoid unpleasant communication with controlling structures, it is better to make these numbers basic.
2. When activities are carried out according to OKVED, which at the registration stage is not even included in the list of possible codes, then the individual entrepreneur will have problems with tax office... According to the law, the entrepreneur is responsible for transmitting to the Federal Tax Service information about changes in business. This also applies to the situation with the use of other code. Initially, the entrepreneur does not have the right to conduct business under the OKVED lease code that was not indicated during registration. When submitting information to the tax office, the businessman will receive a notification about the renewal of documents. Three days will be allocated for these actions. If the individual entrepreneur does not meet the deadline, then administrative measures will be applied to him on the basis of articles of the law, that is, a warning or a fine in the amount of 5 thousand.

The use of an unregistered OKVED code in work will be important when using a special tax regime in business. Such a regime, for example, is UTII. According to this system, a certain list of activities, approved by regional authorities, operates. The OKVED code chosen for work is for the entrepreneur a confirmation of the right to use the UTII system. If a violation is revealed by the controlling structures, the businessman can recalculate the tax rate for the entire period of his work.

An error with the OKVED code may occur among businessmen who carry out activities involving hired workers. Such individual entrepreneurs make insurance payments, the amount of which depends entirely on the code numbers. With an incorrectly selected code, both an underpayment of the amount and its overpayment may appear.

Whether or not to add new code to the list is a decision entirely up to the entrepreneur. If he wants to minimize the risks, then it is imperative to add a new code.

However, you should not immediately run and reissue the documents, because no businessman knows in advance how successful his new activity will be. It is likely that after three months of work, the documents will have to be reissued again. But, if already in the first month the business began to make a profit, and the individual entrepreneur decided to stop at the implementation of this particular activity, then the code should be added.

Real estate lease has now become a popular activity, because the temporary ownership of any premises is much more profitable than buying it. Owners of real estate can legally rent it, but only with the correct execution of all documentation. Here it will be important to correctly indicate the type of economic activity for the tax during the initial registration, and this is done using a special code. About OKVED codes for renting non-residential premises in 2019 and there will be this article.

Renting out real estate has not surprised anyone for a long time and will not be a very difficult task. You can use any real estate:

• Rooms.
• Entire apartments.
• Houses with a large number of apartments.
• Non-residential premises, including warehouses, production facilities, etc.
• Garages.
• Offices, etc.

If an entrepreneur leases real estate, one of the following methods is usually used:

• Residential real estate transactions through the sub-lessee.
• With an intermediary.
• Transfer directly from the owner.

It is especially popular now to take not even an entire office, but only a part of it - for example, a meeting room or a hall with some equipment in order to use it in a short time to solve current problems.

The entrepreneur can manage the process, here his duties usually include:

• Control of payments for utilities.
• Providing timely rent.

It is worth mentioning here that the landlord should only monitor utility bills, and the tenants themselves should organize the maintenance of elevators, garbage collection, etc. They will also have to deal with the execution of a contract for the temporary use of the premises on their own.

Code classifiers

OKVED codes for renting non-residential premises can always be found in a special All-Russian classifier - since 2017, only OK 029–2014 contains relevant information. All others are no longer used, so before taking a number from the classifier, it is important to pay attention to how relevant it is.

In the latest, from 2014, the division into habitable property and no has become clearer.

OKVED codes for non-residential premises

There are no codes to mark sublease. Here it is allowed to use the same ones as for ordinary lease and management of your own premises, the main thing is to take into account whether it is residential or non-residential.

The main OKVED code for renting out own real estate is 68.20, which is also associated with the management of rented real estate. The marks from the group united under 68.20 can be used in the case of:

• Renting out your own or rented real estate of any type - from high-rise buildings and individual residential areas in them, to warehouses and even plots of land.
• Renting out apartments with or without furniture for long stays, usually from a month to a year or several years.
• The construction of any buildings is not made to order.
• Regulation of parking lots for movable property, including mobile homes.

And also about non-residential premises there are points in groups:

1. 68.31 - Work of real estate agencies on the basis of a contract or for a fee.
2. 68.32 - Management of real estate on the same terms.

Based on the information above, the main OKVED codes for the delivery of non-residential real estate will be:

• 68.20.2 - management of own or leased non-residential real estate.
• 68.31.12 - if mediation takes place in the purchase and sale of unoccupied real estate.
• 68.31.22 - Provision of intermediary services when registering a lease on a commercial basis.
• 68.31.32 - the basis is the same, but now it is not about the purchase and sale itself, but only the consultation with it.
• 68.31.42 - the same advice, but here when renting real estate.
• 68.31.52 - real estate appraisal under a contract or for payment.
• 68.32.2 - management of the general operation of real estate with the same conditions.

It is important to remember that sometimes several internal codes are indicated, but they must be from the same group.

Procedure for submitting documents

After the OKVED is determined, you need to follow a few simple steps for the final registration of your activities:

1. Download and enter information into the application in the form - for organizations and for individual entrepreneurs. It is important to fill out the documents with accuracy and care so that the Federal Tax Service does not refuse registration.
2. Submit the application within the required time frame - within three days after the start of the activity. The fine for delay is 5 thousand rubles.
3. Pick it up at the place of registration.

It is easy to register yourself as a landlord of real estate if you follow all the rules when filling out the papers and pay special attention to the correct selection of the OKVED number. This will allow you to avoid problems with the tax office and register quickly, and you only need to select codes during registration, so by spending time on this once, you can avoid difficulties in the future.

The organization rents out its own non-residential property and applies a simplified taxation system. According to OKVED (NACE rev. 1), this type of activity is assigned the code 70.20.2. The revenue from this type of activity is over 70%. According to OKVED 2, this type of activity has a code 68.20.2 "Rent and management of own or leased real estate". In Art. 427 of the Tax Code of the Russian Federation, among the preferential types of activities, "Real estate management" is indicated without various nuances.
Does the company have the right to use preferential rates for calculating insurance premiums?

On this issue, we adhere to the following position:
When carrying out activities for the lease of its own non-residential real estate, the company is not entitled to apply reduced rates of insurance premiums.

We recommend that you familiarize yourself with the materials:
-. Insurance premium rates for payers applying the simplified taxation system (from January 1, 2017);
-. Benefits and reduced rates of insurance premiums from January 1, 2017.

Prepared by:
Expert of the Legal Consulting Service GARANT
auditor, member of the Russian Union of Auditors Fedorova Lilia

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Sergey Rodyushkin

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

OKVED: lease, implies activities with real estate, coded by the numbers 68.20 in section L.

The operation includes the management of buildings, not only their own, but also transferred into temporary possession.

The working capacity of many enterprises is impossible to carry out without production facilities, a novice entrepreneur does not always have funds for this, he has to rent.

The process of transferring buildings has its own nuances that both sides will have to recognize and overcome.

Navigating the article

General information about the rental property code

The lease of own non-residential real estate is indicated by the numbers - 68.20.2 in OKVED and is considered class 5 in relation to occupational risk due to special working conditions and financial transactions.

On January 31, 2014, Rosstandart, in order No. 029, approved new codes and a section on activities with residential or industrial buildings, the numbers of which start with 68 and differ by the official name on the art of managing their own property, leased or rented, workshops, offices.

The encrypted group represents the following operations:

• lease and operation of buildings, own or leased, residential and industrial, warehouses, exhibition halls, land plots
• delivery, for temporary long-term operation or for a month, of households, apartment buildings for living

A specific economic direction was designated by a certain code in the classifier:

• under the lease and management of residential real estate there are numbers - 68.20.1
• non-residential real estate temporarily managed or owned - 68.20.2

Distinctive features of these codes are in the purpose of buildings and structures. Code 68.20 covers the activities of companies that carry out their own construction or provide, so that customers can place mobile homes there.

Occupational risk means that their main job is hazardous, and there is no discount on injury premiums.

When you need a code

The OKVED also divided the leasing of own real estate, where 70.20.1 is intended to determine employment with the lease of own buildings for living, and 70.20.2 is non-residential buildings.

Opening a company means that the founder has chosen the direction that the company will do.

Each type of activity is recorded in the OKVED classifier, but an entrepreneur can work in different areas of activity, for this the developers of a kind of reference book coded it. They have no restrictions, actors can work in those directions that they are able to master.

What is the encoding for:

• state statistics records the organization under its separate number or OKPO, which will help determine the company's belonging to a particular industry
• by the code it becomes clear what activities the company is engaged in, for many there is no permission
• numbers indicate the need to open a license
• availability or lack of organizational and legal form
• what restrictions can the authorized capital have

The main purpose of the codes is to determine the level of tax and off-budget deductions. At the same time, the classifier helps to include all types of activities in a single economic system. It is easy for an entrepreneur with the presence of codes to go through the registration procedure and it is easier to issue a report to the tax authority.

State bodies have developed a coding system in the classifier to determine tax rates, to carry out statistical collection of information for each industry.

How to decipher a digital value

OKVED consists of 17 parts by type of activity, which, in turn, are divided into subsections.

If you present the numbers in order, you can explain the belonging to the type of production as follows:

• the first class is considered - XX
• as a subclass - XX X
• belong to the group - XX XX
• subgroup are - XX XX X
• type of industry are - XX XX XX

If it is impossible to determine the selected works in the classifier, there is a title for the provision of others. Individual entrepreneurs and legal entities work with codes. When writing an application for registration of a newly created organization, indicate at least 4 numerical values. The main activity is the most productive and profitable, it is allowed to take at least the whole classifier as additional production.

The codes are the first assistants in the classification and encryption of various types of work, as well as in the development of standards and legal acts that further regulate the country's economy.

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Rent of non-residential premises - OKVED 2019 for this type of activity should be sought in the OK 029-2014 classifier. Which codes are for non-residential rental and which are for residential premises? Are there separate codes for subletting premises? We will consider the answers to these and other questions in the article.

Which OKVED contains the current codes for renting property

Until 2017, in relation to OKVED codes for renting premises, it was necessary to rely on the OK 029-2001 classifier, despite the existence of 2 more later classifiers: OK 029-2007 and OK 029-2014.

Since 2017, the use of classifiers OK 029-2001 and OK 029-2007 has been discontinued. And the only document used to determine OKVED was the list of activities contained in the OK 029-2014 reference book, according to which, starting from 11.07.2016, when registering legal entities and individual entrepreneurs, codes began to be entered into the Unified State Register of Legal Entities and Unified State Registration of Entrepreneurs (letter of the Federal Tax Service of Russia dated 24.06.2016 No. GD-4-14 / [email protected]).

Thus, in 2019, the definition of OKVED related to the rental of premises is possible only according to the OK 029-2014 classifier.

What OKVED codes correspond to the activity of renting residential premises

According to the OK 029-2014 classifier, the OKVED codes for leasing property are as follows:

• 68.2 (lease and management of own or leased real estate). This code has 2 varieties, corresponding to residential (68.20.1) and non-residential (68.20.2) premises.
• 68.3 (transactions with real estate for a fee or on a contractual basis), in which there is a code corresponding to the activities of real estate agencies (68.31), which, in particular, are engaged in intermediary activities in the rental of real estate (68.31.2). The latter code is divided into 2 types related to residential (68.31.21) and non-residential (68.31.22) premises.
• 68.32 (management of real estate on a fee or contract basis), which includes the collection of rent.

According to the OK 029-2014 classifier, the division by type of activity has become more specific compared to the previously used classifier. But at the same time, the division into OKVED for leasing non-residential premises and OKVED for leasing residential real estate has been preserved.

Are there OKVED codes for subletting non-residential premises

Special OKVED codes for leasing premises on sublease terms are not highlighted in the classifier. In such a situation, you will have to use the codes indicated for the rental. At the same time, the division of rental codes into those related to residential and non-residential premises is present in the directory.

Outcome

When running a business in 2019 related to the provision of real estate for lease, you must use the OKVED code for renting non-residential premises or residential real estate specified in the OK 029-2014 classifier.