OKVED codes for real estate rental. Which qualifier to choose for renting out your own apartments in a non-residential building. Other forms of work

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 renting is preserved non-residential premises and OKVED for the delivery of residential real estate.

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.

Before registering an individual business, a citizen must clearly understand what type of business he will be engaged in. This decision will affect the choice and the tax system used in the work.

When renting out real estate under a lease agreement, the entrepreneur assumes responsibilities 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 renting out real estate under a lease agreement, the businessman is allowed to work as:

1. The owner of real estate.
2. Intermediary (by independently drawing up contracts and receiving monetary compensation for services).
3. Subtenant (offer real estate that has already been leased by the businessman himself from a third party).

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

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

It is worth noting that the service of renting a separate workplace in the office is popular.

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

1. A workplace fully prepared for work and equipped with computer equipment, offered for a long term.
2. A room in the office in which certain tasks are solved (equip a training room, classroom, meeting room). Such real estate is rented even for one hour.

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

In addition, the entrepreneur does not have the right to impose on the tenant the services of cleaning companies, maintenance of elevators in the building, or the choice of a security company to ensure security at the facility.

To carry out activities in accordance with OKVED codes, sublease or lease and management of owned real estate, the entrepreneur uses subclass OKVED 68.2. It includes a single group of codes of the same name.

1. 20.1 - used when carrying out activities related to the provision of housing premises for rent, that is, OKVED for renting out an apartment.
2. 20.2 - allows for identical actions, but with premises removed from the residential stock or industrial and warehouse real estate.

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

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

• non-residential real estate rental activities;
• activities for the commercial use of land (leasing of land plots) and non-residential buildings;
• construction of buildings for rent on own or leased land.

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

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

The following types of businesses fall into the code below:

1. Acting as an intermediary during a real estate transaction.
2. Providing consultations on aspects of the purchase, sale or conclusion of a lease agreement for real estate.
3. The estimated value of real estate leased property.

It is worth noting that 68.31 consists of 5 subgroups. In addition to the indicated division, along with the group of codes 68.20, types of businesses are also divided according to the criteria of working with residential and non-residential real estate.

To avoid being brought to administrative liability, a businessman must 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 registering a citizen as an individual entrepreneur is issued in the form of an additional business option, then nothing terrible will happen in this situation. A businessman is legally able to receive income not according to the main, but according to the secondary code. However, to avoid unpleasant communication with regulatory structures, it is better to make these numbers the main ones.
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 the tax office. According to the law, the entrepreneur is responsible for transmitting information about changes in the conduct of business to the Federal Tax Service. This also applies to situations using other code. Initially, the entrepreneur does not have the right to conduct business under the OKVED lease code that was not specified during registration. When submitting information to the tax office, the businessman will receive a notification about the re-registration of documents. Three days will be allocated for these actions. If the individual entrepreneur does not meet the allotted deadline, then administrative measures will be applied to him based on the 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, there is a certain list of activities approved by regional authorities. The OKVED code chosen for work is a confirmation for the entrepreneur of the right to use the UTII system. If regulatory structures identify a violation, the businessman may have the tax rate recalculated for the entire period of his work.

An error with the OKVED code may occur for businessmen carrying out activities with the involvement of hired workers. Such individual entrepreneurs make insurance payments, the amount of which depends entirely on the code numbers. If the code is incorrectly selected, either an underpayment of the amount or an overpayment may occur.

Whether or not to add a new code to the list is a decision entirely dependent on the entrepreneur. If he wants to reduce risks as much as possible, then he must introduce a new code.

However, you should not immediately run and re-register documents, because not a single businessman knows in advance how successful his new activity will be. It is likely that after three months of work you will have to re-issue the documents again. But, if already in the first month the business began to make a profit, and the individual entrepreneur decided to focus on carrying out this particular activity, then the code is worth adding.

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 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.

Hello, Yulia Alexandrovna.

I don't agree with my colleagues. You rent out housing for temporary residence, as you indicated in the question

I rent it out as an individual entrepreneur according to OKVD 68.20.
for up to 30 days

Yulia Alexandrovna Osipchuk

Therefore, code 68.20 is not appropriate for your short-term rental business.

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

55.10 Operations of hotels and other places for temporary accommodation

This grouping includes:
- providing places for visitors to stay for a period of a day or a week, mainly for temporary stays
This includes the provision of comfortable furnished guest rooms and apartments with bed making, linen change and daily cleaning. The list of additional services includes: provision of food and drinks, parking, laundry services, library, swimming pools and gyms,

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

The choice depends on what Additional services are provided to clients.

Sincerely, lawyer Irina Rostovtseva