What is the rental code. OKVED code leasing of non-residential premises

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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.

Commercial real estate is the material base for the organization of various businesses. To do this, it is not necessary to buy expensive premises or entire objects, because they can be rented for any period, having agreed with the customer. This opportunity is beneficial not only for the entrepreneurs themselves, but also for those who own the property intended for rent. As practice shows, in Russia the rental market commercial real estate is highly developed and every year brings very large sums to the state budget thanks to tax deductions. The All-Russian classifier of types of economic activity helps to track any financial flows in this environment. For example, in accordance with OKVED and in 2016, and now the lease of non-residential premises is placed in the section "L" in class 68. Here you can find all the codes necessary for organizing a business.

If you have your own real estate, it is worth knowing that in today's market it is the most valuable asset due to parity with the inflation rate for many decades. For this reason, it is possible to turn such property into real money without any problems. And you don't have to sell. It is enough to put the object for short-term or long-term rent. However, in order to fully legalize their activities, it is necessary to go through the registration procedure with the relevant authorities in order to obtain the status of an entrepreneur or legal entity. Otherwise, any income received from rent will be illegal, and you face administrative liability.

Other forms of work

But not only rent non-residential premises in OKVED in 2016 and at the moment on its own behalf is an accessible type of activity. There are also intermediaries who can act:

Private persons.
Consultants.
Subtenants.
Real estate agency.
Managers.

The activities of these entrepreneurs are also included in the OKVED list in this class. Moreover, the same realtors may have different functions, from searching for suitable commercial real estate and ending with consulting services. If you want to open your own business on this profile, you should clearly know the codes that meet the requirements of the new classifier.

The second common variant of professional employment is the management of real estate on a piecework basis or for a fee. That is, there are companies that can provide full control over all indicators of the building, carry out repairs and respond to any changes. Often this phenomenon is combined with the leasing of one's own real estate, while OKVED provides for a separate set of codes for work.

There is also such a thing as sublease. The tenant is a kind of intermediary, but acts on his own behalf and at his own expense. The purpose of these activities is to find profitable proposition for rent, use it, and then pick up a client who agrees to rent at a higher cost. In fact, almost the entire market is now working according to this scheme, however, real estate agencies themselves act as subtenants. True, as a benefit, they include their percentage of income in the cost.

Classifier codes

If rent is your priority, OKVED will help you find the right codes for registration or expanding your core business. Here you will find both employment related to the provision of services as consultants and intermediaries, as well as options for organizing a business based on your own property. In addition, the classifier also provides for such a service as the leasing of entire commercial buildings, shopping centers and other objects of a serious scale. But there are no clear restrictions on the concept of non-residential real estate, so every entrepreneur can interpret it in a favorable way.

True, if you submit an incorrectly completed form during registration, no loopholes in the law will help you, therefore we strongly recommend that you carefully prepare for this event before visiting the Federal Tax Service and memorize the following algorithm of actions:

Select the desired codes. If you are interested in renting non-residential premises, OKVED has a whole selection for this case. Read the information provided on the official website of the Federal Tax Service on the classifier, find the current data there and record them separately for yourself. And don't forget to check if these codes are from the second edition. If you provide outdated information, this will be considered a violation of the established registration procedure, and you will simply be denied opening a business entity.
Properly fill out the appropriate application form. For legal entities, this is No. P11001, and for individual entrepreneurs - P21001. Here, the admission of the slightest errors and shortcomings is also regarded as a reason for refusal.
Submit your application on time and pick up the finished document at the place of registration on time.

The OKVED code for renting premises is determined according to the classifier OK 029-2014 (NACE Rev. 2), which is unified for all business entities, which was approved by Rosstandart in order No. 14-std. dated 31.01.2014. The allocation of this type of activity in a separate direction allows companies and individual entrepreneurs during state registration to designate the provision of services for the temporary provision of immovable assets for use as their business.

OKVED lease of non-residential premises may be the main one, in this case, most of the income of a business entity should come from rental operations. If OKVED for renting premises is indicated in the registration documents as an additional code, this means that the company (IE) specializes in other areas of business, but due to the fact that the company has free fixed assets, it uses them not in production activities, but temporarily transfers for use to third parties on a paid basis.

OKVED - leasing of non-residential premises 2019

In the classifier, manipulations with real estate are allocated in a separate section, marked with the letter “L”. It presents one generalized code - 68, under which the following areas are combined:

buying and selling real estate;

OKVED lease of non-residential premises;

management of own or leased property;

implementation of real estate transactions for a separate material remuneration (intermediary services).

OKVED 2019 lease of premises - these are the codes of group 68.20. Code group 68.20 combines business operations for the lease of assets, for the operation of real estate owned or available under a lease agreement. Leasing premises of OKVED 2019 in the group of codes 68.20 implies the transfer for temporary use of both individual premises and buildings, plots (we are talking about warehouse buildings, exhibition halls, land plots, office complexes, etc.).

OKVED codes for the lease of premises include:

Code 68.20.1 - transactions within the framework of the activity of renting and managing own residential real estate, transactions related to the management of rented housing. OKVED lease of residential premises (68.20.1) is used only by those enterprises and individual entrepreneurs who, on a contractual basis, receive payment for the use of their residential real estate (apartment buildings, apartments, etc.) by third parties. The source of income can be both individuals and legal entities.

Code 68.20.2 - leasing of real estate. OKVED is only suitable for renting premises that are not intended for housing.

When implementing intermediary property lease schemes, codes from group 68.3 are used. Such a cipher is typical only for real estate agents, real estate firms. This category of ciphers is relevant for the following operations:

OKVED lease of real estate 68.31.2 implies the activity of intermediaries under a contract or for a fee in the execution of a transaction for the lease of assets, in the selection of a suitable object in the real estate market. For residential properties, code 68.31.21 is used, for non-residential property - 68.31.22.

Code 68.31.4 - provision of consulting support by intermediaries in the implementation of the lease of real estate (including residential - 68.31.41, non-residential - 68.31.42).

Code 68.31.5 - activities of appraisers (for residential real estate - 68.31.51, non-residential - 68.31.52);

68.32 - a code related to the management of property of third parties on a paid basis or under an agreement. It can be used by institutions that collect rent (68.32.1 - housing stock, 68.32.2 - non-residential stock).

Entrepreneurs and firms that own real estate and independently provide facilities for temporary use to contractors should choose OKVED for renting property as one of the areas of activity. The codes of this group can also be used by business entities that are not the owner of assets, but act as intermediaries in real estate lease transactions. Lease of property (OKVED from group 68) is also relevant for cases with sublease - when a company transfers leased property for temporary use to third parties. Transactions can be implemented in relation to a number of properties - apartments, houses, rooms, offices, dormitories, garages, equipped workplaces, etc.

Renting real estate has now become popular view activities, because temporary possession 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 up-to-date information contains only OK 029–2014. 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.

Registering yourself as a landlord of real estate is easy if you follow all the rules when filling out paperwork and pay Special attention 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.