OKVED code leasing of non-residential premises. Okvad: leasing of non-residential premises, correct application of Okvad codes for leasing property

Hello Yulia Alexandrovna.

I disagree with my colleagues. Are you renting temporary accommodation as you indicated in the question?

I rent out as an individual entrepreneur according to OKVED 68.20.
for up to 30 days
Yulia Alexandrovna Osipchuk

Thus, code 68.20 is not suitable for your short-term rental activity.

For your activity, you must select a code from section 55. These can be

55.10 Activities of hotels and other places of lodging
This grouping includes:
- providing places for visitors to stay for a period of a day or a week, mainly for temporary stay
It includes the provision of comfortable furnished guest rooms and suites with bed making, bed linen change and daily housekeeping. The list of additional services includes: provision of food and beverages, provision of parking, laundry services, libraries, swimming pools and gyms,

Activities for the provision of places for short-term accommodation
This grouping includes:
- providing lodging for clients on a daily or weekly basis, with a separate area consisting of fully furnished rooms or premises with places to stay and sleep, as well as areas for cooking and eating, with kitchen utensils and a fully equipped kitchen

The choice depends on what additional services are provided to customers.

Sincerely, lawyer Irina Rostovtseva

The organization leases its own non-residential property and applies a simplified taxation system. According to OKVED (NACE rev. 1), this type of activity was assigned the code 70.20.2. The revenue from this type of activity is more than 70%. According to OKVED 2, this type of activity has the 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 take the following position:
When carrying out activities for leasing its own non-residential real estate, the enterprise 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 (since January 1, 2017);
- . Benefits and reduced rates of insurance premiums from January 1, 2017.

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

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

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

Buying a business space at the initial stage of its creation can be problematic. Therefore, entrepreneurs prefer to rent real estate. This allows you to reduce one-time costs. However rental of non-residential premises associated with a number of features that distinguish the process from the classical one. This leads to a whole list of issues, the failure to quickly resolve which causes a delay in the start of activities.

If a legal or natural person wants to avoid them and speed up the process of renting out non-residential real estate as much as possible, you need to start the procedure by analyzing up-to-date information on the topic. We will talk about the procedure for carrying out actions, about the features that are imposed on the procedure depending on the status of the tenant and the lessor, as well as about the features of taxation, we will talk further.

Do individuals need to register as an individual entrepreneur to rent non-residential premises?

The right to own residential property is assigned to individuals by Articles 131 and 213 of the Civil Code of the Russian Federation. A person who is recognized as the owner of real estate has the right to dispose of it and use it at his own discretion. A similar possibility is fixed by article 209 of the Civil Code of the Russian Federation. At the same time, every citizen has the opportunity to rent non-residential premises. The rule is reflected in Article 608 of the Civil Code of the Russian Federation. An individual can exercise his right to rent non-residential real estate. At the same time, the articles of the law do not oblige to register as an individual entrepreneur. However, a person is engaged in entrepreneurial activities by renting real estate, you will need to open an IP.

When is it impossible to avoid opening an IP?

Individuals can start to carry out entrepreneurial activities only after they have passed the appropriate registration and received the status of an individual entrepreneur. However, the law does not oblige a citizen to become a legal entity. A similar rule is reflected in Article 23 of the Civil Code of the Russian Federation. A number of features distinguish entrepreneurial activity from other manipulations.

Which include:

stable relations are observed with the tenant of real estate;
transactions are carried out regularly during a certain period;
a person keeps records of concluded transactions and operations;
the property was purchased specifically for transactions;
a person has a regular income as a result of the use of real estate.

In order for the process of renting out real estate to be recognized as an entrepreneurial activity and lead to the need to register as an individual entrepreneur, it must be proven that all transactions were concluded with the aim of obtaining a permanent income.

For example, the signing of a lease agreement for one year or more, as well as the conclusion of transactions with the same organizations, can act as confirmation. In this situation, registration as an individual entrepreneur is required.

What happens if you do not register as an individual entrepreneur?

If a person violates the articles of the law and begins to carry out entrepreneurial activities without registration, legal proceedings will be initiated against him. A citizen may be held administratively or criminally liable.

One of the following penalties may apply to him:

a monetary penalty of 500-2000 rubles (Article 14.1 of the Code of Administrative Offenses of the Russian Federation);
monetary recovery up to 300,000 rubles (Article 171 of the Criminal Code of the Russian Federation);
involvement in compulsory work lasting 480 hours (Article 171 of the Criminal Code of the Russian Federation);
arrest for up to six months (Article 171 of the Criminal Code of the Russian Federation);
a fine in the amount of income for 2 years (Article 171 of the Criminal Code of the Russian Federation).

How is an agreement concluded with legal entities and individuals?

The rule that regulates the lease of non-residential premises from an individual is absent in Russian legislation. When drawing up an agreement, it is necessary to rely on the provisions of Chapter 34 of the Civil Code of the Russian Federation. The normative legal act contains general information about the provision of property for rent.

Article 606 of the Civil Code of the Russian Federation states that a landlord, who is not a legal entity, is obliged to transfer non-residential property to the tenant for temporary use and possession after a certain fee has been paid.

The lease agreement is drawn up in accordance with the rules contained in Articles 434 and 609 of the Civil Code of the Russian Federation. The parties to the agreement are required to draw up a document in writing. The finished paper is signed by each of the parties.

The contract must contain mandatory information, which includes:

details of legal entities and individuals;
information about the object;
conditions for the use of real estate;
the amount of the rent.

The parties have the right to strongly indicate for how long the contract is concluded. If there is no such information, it is considered that the property has been leased for an indefinite period.

A similar rule is fixed in article 610 of the Civil Code of the Russian Federation. In the text of the contract, the OKVED code must be indicated. If the premises are rented out, code 70.20.2 is used. The rule is relevant only if we are talking about non-residential premises. When filling out the characteristics of the object in the contract, care must be taken.

The document should include the following information:

inventory number of the premises;
the exact address indicating the floor and the location of the premises on it;
purpose (for example, office, warehouse, etc.);
The name of a room;
real estate area.

In accordance with Article 609 of the Civil Code of the Russian Federation, the contract is considered officially concluded only after it is registered with Rosreestr. If the transaction is concluded for a period of less than 1 year, registration is not required. The agreement can be drawn up in any form. A similar rule applies to the extension of the contract for the same period.

To pass state registration, you will need to prepare a package of documents. It must include:

an application that can be obtained from a notary or other specialist involved in receiving the necessary documents;
the contract and all appendices to it;
passports of natural persons of the transaction;
stamp duty check
other documentation, if there is a need to provide it.

How is taxation done?

If the property generates income, it is taxed. The terms for depositing funds and the procedure for making settlements directly depend on the status of the taxpayer. If the calculation is carried out according to the simplified tax system with additional insurance premiums, the deduction in favor of the state will be 6% of the rental amount. A similar rule applies to IP. When figuring out whether an individual can rent out the premises, it will be possible to find out that such an opportunity exists. However, the citizen will have to pay 13% personal income tax with a one-time payment. The rules are reflected in Article 208 of the Tax Code of the Russian Federation. If a citizen evades paying taxes, he will be prosecuted or an administrative fine will be imposed.

If the landlord is an organization

A legal entity can also rent real estate. In accordance with articles 209, 213 and 608 of the Civil Code of the Russian Federation, organizations have the same right to own, use and dispose of their own property as individuals. At the same time, the law does not impose restrictions on the number of structures owned by a legal entity. A similar rule is reflected in Article 213 of the Civil Code of the Russian Federation. If the lease of premises is carried out by a legal entity, the contract is concluded in accordance with Articles 606 and 670 of the Civil Code of the Russian Federation. In this case, the OKVED code 70.20.2 must be indicated in the document.

An agreement with a legal entity must be drawn up in writing. It does not matter for what period the property is provided.

The contract must also contain mandatory information, which includes:

room characteristics;
information about legal entities and individuals appearing in the contract;
rent;
features of the use of premises and repairs;
signatures of the parties to the transaction.

If the lease term is not specified in the contract, it is considered to be concluded for an indefinite period. This rule is enshrined in Article 610 of the Civil Code of the Russian Federation. The contract and all annexes to it must also be registered with Rosreestr if non-residential property is leased for a period of more than 1 calendar year.

In order for the authorized body to agree to register, the representative of the legal entity will need to prepare the following documents:

an application filled out in accordance with the rules;
executed and signed contract, as well as an annex to it;
real estate cadastral passport;
papers confirming the legal status of the organization;
documents confirming the fact of payment of the state duty;
additional paperwork, if required.

If the landlord is an individual

If an individual acts as a lessor, the process of drawing up an agreement and the details of the transaction change. So, in the document it is necessary to indicate the address and characteristics of the premises. In this case, targeted payments will not be subject to VAT. It also includes utility bills.

A person who rents a commercial space can charge a fee to an individual's bank account or provide it in cash.

Changes in rent must be made in accordance with applicable law. Article 614 of the Civil Code of the Russian Federation stipulates that the amount of payment should be adjusted no more than once a year. If the contract is concluded for more than one year, the document must be registered with the territorial division of Rosreestr.

Renting real estate has now become a popular activity, because temporary ownership of any premises is much more profitable than buying it. Owners of real estate can legally rent it out, but only with the exact 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. This article will be about OKVED codes for leasing non-residential premises in 2019.

Renting out real estate has long been no surprise and will not be a very difficult task. You can use any real estate:

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

If the real estate is rented out by an entrepreneur, then one of the following methods is usually used:

Through the subtenant - transactions with residential real estate.
With an intermediary.
Transfer directly from the owner.

It is especially popular now to take not even a whole office, but only a part of it - for example, a meeting room or a hall with some kind of 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 utility bills.
Ensuring 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 leasing non-residential premises can always be found in a special All-Russian classifier - since 2017, only OK 029–2014 contains up-to-date information. All the rest 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 between livable property and no has become clearer.

OKVED codes for non-residential premises

There are no codes to mark a sublease. Here it is allowed to use the same ones as for the usual rent and management of your own premises, the main thing to consider is whether it is residential or non-residential.

The main OKVED code for leasing own real estate is 68.20, which is also associated with the management of leased real estate. Marks from the group combined under 68.20 can be used in case of:

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

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

68.31 - Work of real estate agencies on the basis of a contract or for a fee.
68.32 - Management of real estate under the same conditions.

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 rented non-residential real estate.
68.31.12 - if there is mediation in the purchase and sale of unoccupied real estate.
68.31.22 - the provision of intermediary services when registering a lease on a commercial basis.
68.31.32 - the basis is the same, but now the matter concerns not the purchase and sale itself, but only consultation with it.
68.31.42 - the same consultation, but here when renting real estate.
68.31.52 - real estate valuation 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:

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.
Submit an application within the required time - within three days after the start of activities. The penalty for delay is 5 thousand rubles.
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 paperwork and pay special attention to the correct selection of the OKVED number. This will allow you to avoid problems with the tax and quickly register, and you only need to select codes during registration, so spending time on this once can avoid difficulties in the future.