The occupancy code used when renting out vehicles. Lease of non-residential premises okved - agreement Form of lease agreement for non-residential premises

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.

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.

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.

Are there OKVED codes for subletting non-residential premises?

Results

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.

The OKVED code for renting premises is determined according to the classifier OK 029-2014 (NACE Rev. 2), uniform for all business entities, which was approved by Rosstandart in order No. 14-st dated January 31, 2014. The separation of this type of activity into a separate area allows companies and individual entrepreneurs to designate the provision of services for the temporary provision of real estate assets for use as their business during state registration.

OKVED for renting non-residential premises may be the main one, in this case the majority of the income of a business entity should come from rental operations. If the OKVED code for leasing premises is indicated in the registration documents as an additional code, this means that the company (IP) 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 it for use to third parties for a fee.

OKVED - rental of non-residential premises 2019

In the classifier, manipulations with real estate are separated into a separate section, designated by the letter symbol “L”. It presents one generalized code - 68, under which the following areas are combined:

purchase and sale of real estate;

OKVED for renting non-residential premises;

management of own or leased property;

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

OKVED 2019 rental of premises is codes of group 68.20. Code group 68.20 combines business transactions for leasing assets, operating real estate owned by right of ownership or available under a lease agreement. Renting 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 renting premises include:

Code 68.20.1 – transactions within the framework of the rental and management of own residential real estate, transactions related to the management of rented housing. OKVED for renting 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 rental schemes, codes from group 68.3 are used. This code is typical only for real estate agents and real estate firms. This category of ciphers is relevant for the following operations:

OKVED real estate leasing 68.31.2 implies the activities of intermediaries under an agreement or for a fee when executing a transaction for leasing assets, when selecting a suitable object on the real estate market. For residential properties, code 68.31.21 is used, for non-residential real estate - 68.31.22.

Code 68.31.4 – provision of advisory support by intermediaries in the rental 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 - code related to the management of property of third parties on a fee basis or under a contract. It can be used by institutions that collect rent (68.32.1 - residential stock, 68.32.2 - non-residential stock).

Entrepreneurs and firms that own real estate and independently provide objects for temporary use to counterparties should choose OKVED property rental as one of the areas of activity. Codes of this group can also be used by business entities that are not the owner of assets, but act as intermediaries in lease transactions of real estate. Leasing 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.

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. 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.