New OKVED rental of non-residential premises. Renting of non-residential premises. Long-term lease agreement for non-residential premises

Renting vehicles - OKVED for it are given in this article - can be both the main and auxiliary activities. Since 2017, a new directory of these codes is required to be used— OK 029-2014 (NACE, ed. 2), containing their values ​​different from those used previously.

Lease of movable property in the OKVED directory

Classifier of activities OK 029-2014 (NACE, ed. 2), approved by order of Rosstandart dated January 31, 2014 No. 14-st, came into force on February 1, 2014 with the right to apply it from January 1, 2014. However, until 01/01/2017, its use was allowed along with the old classifier OK 029-2001 (NACE, ed. 1), which was in force on the basis of the Decree of the State Standard of Russia dated 06.11.2001 No. 454-st.

From January 1, 2017, the reference book OK 029-2001 (NACE, rev. 1) ceased to be used, and OK 029-2014 (NACE, rev. 2) became mandatory for use. At the same time, for the purposes of registering legal entities and individual entrepreneurs, it began to be used from July 11, 2016 (letter of the Federal Tax Service of Russia dated June 24, 2016 No. GD-4-14/11306@). During 2015 and 2016, changes were made to the new classifier several times. Its latest text corresponds to the edition dated 10/07/2016.

Codes related to rent in OK 029-2014 (NACE, rev. 2) are located in the section designated by the letter N and dedicated to the types of activities carried out as auxiliary to the main one.

Section N consists of 5 groups with digital codes from 77 to 82. Code 77 corresponds to such type of activity as rent (leasing), which is characterized by the following features:

• it refers only to an object (material or immaterial);
• the facility is expected to be operated by the tenant;
• rent is in the nature of periodic payments.

However, the group under consideration does not include activities such as financial leasing, rental of real estate or equipment with an operator.

Thus, OKVED for renting out a car must be looked for in the group with code 77.

Codes for renting cars and trucks

Each of the groupings with codes 77-82 is divided into smaller groupings that have an additional digital index and, due to it, are designated by an indicator consisting of 2 parts, separated by a dot.

There are several such groupings for code 77. The first of them (under the index 77.1) is allocated to OKVED for vehicle rental and, in turn, is divided into 2 more groupings, allowing the codes to be divided into those related to cars and trucks. This division adds 1 more digit to the index 77.1, causing the digital indicator displayed after the point to become two digits. That is, the final value of the code is as follows:

• 77.11 - OKVED for rental of passenger cars and light vans (with a load capacity of up to 3.5 tons);
• 77.12 - OKVED, relating to the rental of trucks, tractors, trailers and semi-trailers with a load capacity of more than 3.5 tons, as well as residential trailers.

With regard to rental, both codes reflect the type of activity associated with the provision of the vehicles themselves, i.e. without drivers. The presence of a driver presupposes the provision of transportation services and is indicated by codes located in other groups.

Results

Since 01/01/2017, only the new directory of these codes OK 029-2014 (NACE, rev. 2) is used to select OKVED. The rental of objects that can be transferred for temporary use is devoted to a group with code 77, and vehicles themselves are covered by a smaller unit of this group, with code 77.1. Within the 77.1 code, 2 main OKVED codes related to the rental of passenger cars (77.11) and trucks (77.12) are formed by one more division.

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

Which OKVED contains the current codes for leasing property?

Until 2017, in relation to OKVED codes for renting premises, it was necessary to focus 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 the OK 029-2001 and OK 029-2007 classifiers has been discontinued. And the only document used to determine OKVED was the list of types of activities contained in the reference book OK 029-2014, according to which, already from 07/11/2016, when registering legal entities and individual entrepreneurs, codes began to be entered into the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs (letter of the Federal Tax Service of Russia dated 06/24/2016 No. GD-4-14/11306@).

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

Which OKVED codes correspond to residential rental activities?

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

• 68.2 (rent 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), which contains a code corresponding to the activities of real estate agencies (68.31), engaged, in particular, in intermediary activities in the rental of real estate (68.31.2). The last 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 for a fee or on a contract basis), which includes rent collection activities.

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 identified in the classifier. In such a situation, you will have to use the codes specified for rental. At the same time, the division of rental codes into those related to residential and non-residential premises is present in the directory.

Results

When conducting business in 2019 related to the provision of real estate for rent, it is necessary to use the OKVED code for leasing non-residential premises or residential real estate, specified in the OK 029-2014 classifier.

From the very beginning of 2003, the so-called OKVED began to function in Russia - a public classifier of types of economic activities (including rental of premises), intended for coding and systematizing types of economic activities and the necessary information about them. According to this classifier, within the section of operations with real estate, rental and provision of services, the following codes are assigned to the procedures for leasing non-residential premises:

• 1. 70.20 – rental of one’s own real estate (i.e., objects whose movement without disproportionate damage to their purpose is impossible);
• 2. 70.20.1 – rental of own residential real estate (apartments, rooms, cottages, etc.);
• 3. 70.20.2 – rental of own non-residential real estate (land plots, aircraft and sea vessels, space objects, etc.).

Any non-residential premises rented out do not belong to the means of individual entrepreneurship, as they are not used as a means of labor in the process of entrepreneurial activity.

Renting premises officially owned by an individual is a standard legal act that confirms all the legal rights of the owner to dispose of personal property and does not include elements that characterize the concept of “economic activity”.

According to Art. 210 of the Civil Code of the Russian Federation, the owner bears full responsibility for the maintenance of any property belonging to him. The owner of the premises must pay for utilities and other services, regardless of whether he uses it personally or rents it out.

There is also the concept of “renting municipal non-residential premises”. All municipalities ensure the livelihoods of the urban population and develop local infrastructure using the so-called economic basis, consisting of property owned by the municipality.

Payments from the rental of municipal non-residential premises are one of the main sources of income for the city budget.

Since the goals of the city administration are aimed not only at increasing the budget, but also at supporting small and medium-sized businesses, the cost of renting one square meter of municipal non-residential premises is significantly lower than the market cost of rent (200 rubles excluding VAT and utilities).

Form of lease agreement for non-residential premises.

According to experts, most disputes between the parties (tenant and landlord) arise at the stage of concluding, registering and executing lease agreements. The main provisions devoted to the conclusion procedure itself are indicated in Chapter. 28 of the Criminal Code of the Russian Federation.

According to this chapter, a contract is considered concluded if two necessary conditions are met:

• both parties must come to a mutual agreement regarding the form of the contract (in accordance with all requirements);
• the mutual agreement must cover all the most important terms of the contract.

The “form”, in relation to an agreement, means the nature of the concluded transaction: written, oral, by fax, etc. Article 651 of the Criminal Code of the Russian Federation specifies the necessary requirements for the form of the above agreement and consists of the following:

• the agreement must be concluded exclusively in writing, regardless of the terms of the agreement and the status of the persons who are participants in these relations (legal or physical);
• The lease agreement must be drawn up as a single document. Its conclusion is impossible through a simple exchange of documents using postal, telegraphic, electronic and other types of communications;
• the agreement must be signed by both parties in their own hands (with the rare exception of the need for the presence of an authorized person who has an appropriate document certified by a notary for this purpose).

Long-term lease agreement for non-residential premises

Today, this long-term lease creates enormous opportunities for organizing a business. Its main advantage is that for a very affordable price you can equip any non-residential premises for warehouse, office or industrial needs. There are six types of long-term residential lease agreements:

• target long-term with the right to buy;
• target long-term without the right of redemption;
• non-target long-term with the right of redemption;
• non-target long-term without the right of redemption;
• target perpetual with the right of redemption;
• non-targeted perpetual with the right of redemption.

If the lease agreement is valid for more than one year, then this document is subject to mandatory state registration. Often, the parties, in order not to burden themselves with the above procedure, sign an agreement for a period of 360 days, indicating in the text of the agreement (preemptive right clause) the possibility of its extension on similar terms.

In order to provide premises for use by another person, it is necessary to conclude a special document - a lease agreement for non-residential premises. It represents an agreement between two persons, the tenant - the owner of the building, who provides the building and the tenant, who leases the premises for temporary use.

Based on the agreement, the tenant has the right to use the leased premises and locate his equipment and property in it.

If the agreement is drawn up for more than a year, then such an agreement must be registered with the State Chamber.

A lease agreement for non-residential premises is concluded according to a standard model; the following points must be specified in the agreement:

• Initial data about the parties
• Subject of the agreement - location, area
• Rights of the tenant and landlord and their obligations involved in transactions
• Contract term
• Details of the parties

In 2003, OKVED codes came into effect. OKVED is a general classifier of economic activities. The OKVED code is needed in order to be able to systematize the activities of the economy. The rental of non-residential premises has its own codes, according to OKVED, for transactions with real estate property.

OKVED code for renting non-residential premises:

• 70.20 - code for reporting if you are renting out property.
• 70.20.1 - code for renting residential property.
• 70.20.2 - code for reporting if you are renting out property.

Premises that are rented out do not belong to business assets. This property is not applicable in the form of a means of labor in matters of business activity.

If an individual rents out premises, then this is a legal act. Thanks to it, it is established that the owner of the premises has the legal right to dispose of the property, which means that there are no elements that imply financial and economic activity.

If we turn to Article 210 of the Civil Code of the Russian Federation, the owner is responsible for the maintenance of his own property. Payments for utilities must also be made by the owner, and this fact does not depend on whether he rents out the premises or uses it himself.

There is also such a thing as renting non-residential premises owned by the municipality. To ensure the city’s vital activity and for its growth, municipal organizations have an economic basis, which consists of various property that belongs to the municipality and is on the city’s balance sheet.

Payments for rent from the municipality are also a source of income for the city.

It should be noted that the cost of renting premises from the municipality is much lower than from commercial companies and is about 200 rubles per square meter, excluding VAT and utility bills. This is due to the fact that the city has a task - to increase the budget, but also to help entrepreneurs by providing them with premises.

Standard lease agreement for non-residential premises

When signing a lease agreement for non-residential premises, the parties must agree on a number of conditions. The conclusion of an agreement is a transaction that is bilateral; a lease agreement for non-residential premises stipulates the rights and obligations of the parties.

The main responsibility of the landlord is to transfer the property for use, while the tenant is obliged to use the premises for its intended purpose and pay rent within the period established by the contract.

A lease agreement is a fee-based agreement. The lessor under such an agreement must receive some kind of remuneration. This could be money or the provision of services.

The rental agreement for non-residential premises may not indicate the cost of rent, but this does not relieve the responsibility for paying it. It also does not take away the landlord’s right to receive payment for the real estate.

All rights and obligations are specified in the lease agreement; it comes into force immediately after it is signed by the parties. Also, after the transaction is completed, the tenant can use the property, unless otherwise specified in the agreement.

The rental agreement for premises must be drawn up on the basis of the Legislation of the Russian Federation - the Civil Code. It contains the main provisions for leasing residential and non-residential premises.

You can find out more about the sublease agreement and a sample of how to fill it out in our article.

Termination of a lease agreement for non-residential premises

The parties have the right to terminate the lease agreement for non-residential premises. The contract can only be terminated by agreement of both parties or by filing a claim with the judicial authorities. The grounds for termination of the agreement can be a variety of motives and reasons; they can be divided into several groups:

• At the end of the contract term. The contract is terminated at the end of the lease term in accordance with the agreement or upon notification of one of the parties three months in advance about the end of the agreement.
• At the request of the lessor. In this case, termination of the agreement occurs in court. The landlord may request termination for various reasons. The main reasons are delay in rent payment, violation by the tenant of the conditions described in the clauses of the contract, deterioration of the premises, and the like.
• The tenant can also terminate the contract if the judicial authorities are involved. In this case, the reasons for termination may be, for example, lack of access to the property or failure to carry out repair work, or defects that do not allow the premises to be used and which were not mentioned at the time of concluding the contract and when transferring the property.
• The lease agreement can be terminated by either party by filing a lawsuit in court, or by mutual agreement without involving the judiciary. If one party does not fulfill its obligations under the contract that has entered into force, then this agreement can be terminated.

Termination, as well as the conclusion of a contract, is regulated by the Civil Code of the Russian Federation.

The organization leases its own non-residential real estate and applies a simplified taxation system. According to OKVED (NACE rev. 1), this type of activity is assigned code 70.20.2. Revenue from this type of activity is more than 70%. According to OKVED 2, this type of activity has code 68.20.2 “Rental and management of own or leased real estate.” In Art. 427 of the Tax Code of the Russian Federation, among the preferential types of activity, “Real estate management” is indicated without various nuances.
Does an enterprise have the right to use preferential rates for calculating insurance premiums?

On this issue we take the following position:
When carrying out activities to lease out its own non-residential real estate, an enterprise does not have the right to apply reduced rates of insurance premiums.

We recommend that you read the following materials:
- . Tariffs of insurance premiums for payers using the simplified taxation system (from January 1, 2017);
- . Benefits and reduced insurance premium rates from January 1, 2017.

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

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

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