(simultaneously two types of codes)

The new OKVED2 (All-Russian classifier of types of economic activity) OK 029-2014 differs significantly from the old one in terms of numbers. The codes don't match. OKVED 2 was introduced from February 1, 2014 (order of Rosstandart dated January 31, 2014 No. 14-st). The transitional period was until 2015, then until 2016. From July 11, 2016, when registering individual entrepreneurs and organizations, it is necessary to apply the new OKVED (OK 029-2014). Relevant for 2017

70 Real estate transactions [old]
68 Real estate transactions [new]

[Old OKVED] 70.1 Preparation for sale, purchase and sale of own real estate
[New OKVED] 68.1 Buying and selling own real estate

[Old OKVED] 70.11 Preparation for the sale of own real estate
[New OKVED] 68.10.1 Preparation for the sale of own real estate

[Old OKVED] 70.11.1 Preparation for the sale of own residential real estate
[New OKVED] 68.10.11 Preparation for the sale of own residential real estate

[Old OKVED] 70.11.2 Preparation for the sale of own non-residential real estate
[New OKVED] 68.10.12 Preparation for the sale of own non-residential real estate

[Old OKVED] 70.12 Buying and selling own real estate
[New OKVED] 68.10 Buying and selling own real estate

[Old OKVED] 70.12.1 Buying and selling own residential real estate
[New OKVED] 68.10.21 Purchase and sale of own residential real estate

[Old OKVED] 70.12.2 Purchase and sale of own non-residential buildings and premises
[New OKVED] 68.10.22 Purchase and sale of own non-residential buildings and premises

[Old OKVED] 70.12.3 Purchase and sale of land
[New OKVED] 68.10.23 Purchase and sale of land

[Old OKVED] 70.2 Renting out own real estate
[New OKVED] 68.2 Lease and management of own or leased real estate

[Old OKVED] 70.20 Renting own real estate
[New OKVED] 68.20 Leasing and management of own or leased real estate

[Old OKVED] 70.20.1 Renting own residential real estate
[New OKVED] 68.20.1 Renting and management of own or leased residential real estate

[Old OKVED] 70.20.2 Renting own non-residential real estate
[New OKVED] 68.20.2 Lease and management of own or leased non-residential real estate

[Old OKVED] 70.3 Provision of intermediary services related to real estate
[New OKVED] 68.3 Operations with real estate on a fee or contract basis

[Old OKVED] 70.31 Activities of real estate agencies
[New OKVED] 68.31 Activities of real estate agencies on a fee or contract basis

[Old OKVED] 70.31.1 Provision of intermediary services in the purchase, sale and lease of real estate
[New OKVED] 68.31.1 Provision of intermediary services in the sale and purchase of real estate for a fee or on a contractual basis

[another new version] 68.31.2 Provision of intermediary services for the rental of immovable property on a fee or contract basis

[another new version] 68.31.3 Provision of advisory services in the sale and purchase of immovable property on a fee or contract basis

[another new version] 68.31.4 Provision of consulting services on the lease of immovable property on a fee or contract basis

[Old OKVED] 70.31.11 Provision of intermediary services in the purchase, sale and lease of residential real estate
[New OKVED] 68.31.11 Provision of intermediary services in the sale and purchase of residential real estate for a fee or on a contract basis

[another new version] 68.31.21 Provision of intermediary services for the rental of residential real estate on a fee or contract basis

[another new version] 68.31.31 Provision of consulting services in the sale and purchase of residential real estate on a fee or contract basis

[another new version] 68.31.41 Provision of consulting services on the rental of residential real estate on a fee or contract basis

[Old OKVED] 70.31.12 Provision of intermediary services in the purchase, sale and lease of non-residential real estate
[New OKVED] 68.31.12 Provision of intermediary services in the sale and purchase of non-residential real estate for a fee or on a contractual basis

[another new version] 68.31.22 Provision of intermediary services for the lease of non-residential real estate on a fee or contract basis

[another new version] 68.31.32 Provision of consulting services in the sale and purchase of non-residential real estate on a fee or contract basis

[another new version] 68.31.42 Provision of consulting services for the lease of non-residential real estate on a fee or contract basis

[Old OKVED] 70.31.2 Provision of intermediary services in the valuation of real estate
[New OKVED] 68.31.5 Provision of intermediary services in the valuation of real estate on a fee or contract basis

[Old OKVED] 70.31.21 Provision of intermediary services in the evaluation of residential real estate
[New OKVED] 68.31.51 Provision of intermediary services in the valuation of residential real estate on a fee or contract basis

[Old OKVED] 70.31.22 Provision of intermediary services in the evaluation of non-residential real estate
[New OKVED] 68.31.52 Provision of intermediary services in the valuation of non-residential real estate on a fee or contract basis

[Old OKVED] 70.32 Real estate management

[Old OKVED] 70.32.1 Housing management
[New OKVED] 68.32.1 Management of the operation of the housing stock on a fee or contract basis

[Old OKVED] 70.32.2 Management of the operation of non-residential stock
[New OKVED] 68.32.2 Management of the operation of non-residential stock on a fee or contract basis

[Old OKVED] 70.32.3 Accounting and technical inventory of real estate
[New OKVED] 68.32 Management of real estate on a fee or contract basis

ATTENTION!!! Previously, it was enough to enter a code of 3 digits, but since July 2013, 4 digits are required (in 2019 and 2020, also 4 digits). For example, 52.42 alone is enough, it will include everything that starts with 52.4X.XX

The codes of the All-Russian classifier of types of economic activity are indicated only for income. With the expenses of the organization and the performance of work within the organization itself, OKVED is not needed. For example, many organizations have an accountant, and of course they do not need to specify an accounting code. The same applies to renting premises, purchasing goods, etc.

With the help, you can keep tax records on the simplified tax system and UTII, generate payments, 4-FSS, Unified calculation, submit any reports via the Internet, etc. (from 325 r / month). 30 days free. For newly created individual entrepreneurs, the first year is now a gift (free of charge).

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 entity or individual 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. Terms of application Money and the procedure for making calculations directly depends 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.

Rent of non-residential premises - OKVED 2019 for this type of activity should be sought in the classifier OK 029-2014. Which codes are for renting non-residential premises, and which ones 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 focus on the classifier OK 029-2001, 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 reference book OK 029-2014, according to which, already from 11.07.2016, when registering legal entities and individual entrepreneurs, codes began to be entered in the Unified State Register of Legal Entities and the Unified State Register of Individual 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 lease of premises is possible only according to the classifier OK 029-2014.

Which OKVED codes correspond to residential rental activities

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

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

According to the classifier OK 029-2014, 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 renting residential real estate has been preserved.

Are there OKVED codes for subletting non-residential premises

There are no special OKVED codes for leasing premises on a sublease basis in the classifier. In such a situation, you will have to use the codes indicated for renting. 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 a business related to the provision of real estate for rent in 2019, it is necessary to use the OKVED code for leasing non-residential premises or residential real estate, specified in the classifier OK 029-2014.

From the very beginning of 2003, the so-called OKVED began to function in Russia - a public classifier of types of economic activity (including the lease of premises), designed to code and systematize types of economic activity and the necessary information about them. According to this classifier, within the section of operations with real estate, rent and provision of services, the following codes were assigned to the procedures for renting non-residential premises:

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

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

Leasing a 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 is fully responsible for the maintenance of any property belonging to him. Payment for utilities and other services must be made by the owner of the premises, regardless of whether he personally uses it or rents it out.

There is also the concept of "lease of municipal non-residential premises." All municipalities ensure the livelihoods of the urban population and develop local infrastructure with the help of the so-called economy base, consisting of property owned by the municipality.

Payments from the delivery of municipal non-residential premises for rent is 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 price 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 on the procedure of conclusion itself are indicated in Ch. 28 of the Criminal Code of the Russian Federation.

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

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

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

• the contract 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 in a single document. Its conclusion is impossible through a simple exchange of documents using postal, telegraphic, electronic and other types of communications;
• the contract must be signed by both parties with their own hands (with the rare exception of the need for the presence of a trustee 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 generates huge opportunities for organizing a business. Its main advantage is that for a very affordable price you can equip any non-residential premises for a warehouse, office or production needs. There are six types of long-term residential lease agreements:

• target long-term with the right to buy;
• target long-term non-repurchase;
• non-target long-term with the right to buy;
• untargeted long-term without the right to buy;
• target perpetual with the right to buy;
• non-target perpetual with the right to buy.

If the term of the lease agreement exceeds 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 (provision on preemptive right) the possibility of its extension on similar conditions.