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Renting out an apartment for rent okVED. Used by okVED when renting vehicles. Long-term lease agreement for non-residential premises

Rental Vehicle- OKVED for it are given in this article - it can be both the main and auxiliary type of activity. Mandatory since 2017 new directory these codes- OK 029-2014 (NACE Rev. 2)containing their meanings different from those used earlier.

Rent of movable property in the OKVED directory

The classifier of types of activity OK 029-2014 (NACE, rev. 2), approved by order of Rosstandart dated January 31, 2014 No. 14-st, was put into effect from 02/01/2014 with the right to apply it from 01/01/2014. However, until 01.01.2017 it was allowed to use it along with the old classifier OK 029-2001 (NACE, rev. 1), which operated on the basis of the resolution of the State Standard of Russia dated 06.11.2001 No. 454-st.

Since 01.01.2017, the OK 029-2001 (NACE, rev. 1) reference has ceased to be used, and OK 029-2014 (NACE, rev. 2) became mandatory for use. At the same time, for the purposes of registration of 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 / [email protected]). During 2015 and 2016, changes were made to the new classifier several times. Its last text corresponds to the edition of 10/07/2016.

Rental codes in OK 029-2014 (NACE Rev. 2) are located in the section designated with the letter N and dedicated to the types of activities carried out as ancillary to the main one.

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

  • it refers only to an object (tangible or intangible);
  • the facility is supposed to be operated by the lessee;
  • the rent has the character of periodic payments.

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

Thus, it is necessary to search for OKVED in the grouping with code 77 for renting a car.

Codes for rental 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 indicated 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 assigned to OKVED for renting vehicles and, in turn, is divided into 2 more groupings, which make it possible to divide codes into those related to cars and trucks. This division adds 1 more digit to the index 77.1, as a result of which the digital indicator displayed after the point becomes two-digit. That is, the final value of the code turns out to be as follows:

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

With regard to rental, both codes reflect the type of activity associated with the provision of the vehicles themselves, that is, without drivers. The presence of a driver assumes the provision of transportation services and is indicated by codes found in other groupings.

Outcomes

From 01.01.2017, to select OKVED, only the new reference book of these codes OK 029-2014 (NACE, rev. 2) is used. The lease of objects that can be transferred for temporary use is devoted to the grouping with code 77, and directly to vehicles - a smaller unit of this grouping, which has the code 77.1. Within the cipher 77.1, by another 1 division, 2 main OKVED codes are formed, relating to the rental of cars (77.11) and trucks (77.12) cars.

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

OKVED lease of non-residential premises can 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 registration documents as an additional code, this means that the company (IP) specializes in other areas of entrepreneurship, but due to the fact that the company has free fixed assets, it uses them not in production activities, but temporarily on a paid basis transfers for use to third parties.

OKVED - lease of non-residential premises 2019

In the classifier, manipulations with real estate are separated into a separate section, indicated by the letter "L". It presents one generalized code - 68, under which the following directions are combined:

    buying and selling real estate;

    OKVED for rent of non-residential premises;

    management of own or leased property;

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

OKVED 2019 lease of premises - these are group codes 68.20. The cipher group 68.20 combines business transactions for the lease of assets, for the operation of real estate owned or available under a lease agreement. Renting out 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 lease of premises include:

    Code 68.20.1 - operations in the framework of the rental and management of their own residential real estate, operations related to the management of rented housing. OKVED rental of residential premises (68.20.1) is used only by those enterprises and individual entrepreneurs that, on a contractual basis, receive payment for the use of their residential real estate (apartment buildings, apartments, etc.) by third parties. Both individuals and legal entities can be a source of income.

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

When implementing intermediary rental schemes for property, codes from group 68.3 are used. This code 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 activities 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 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 - consulting support by intermediaries in the implementation of real estate lease (including residential - 68.31.41, non-residential - 68.31.42).

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

    68.32 is a code related to the management of property of third parties on a paid basis or by agreement. It can be applied by institutions collecting rent (68.32.1 - housing 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 the OKVED property lease 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 lease transactions of real estate. Renting out property (OKVED from group 68) is also relevant for cases with sublease - when a company transfers the leased property for temporary use to third parties. Transactions can be carried out in relation to a number of properties - apartments, houses, rooms, offices, hostels, garages, equipped workplaces, etc.

(two kinds of codes at the same time)

The new OKVED2 (All-Russian Classifier of Economic Activities) OK 029–2014 differs significantly from the old one in terms of numbers. The codes do not match there. OKVED 2 was introduced on February 1, 2014 (Rosstandart order dated January 31, 2014 No. 14-st). The transition period lasted 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

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The codes of the All-Russian Classifier of Economic Activities are indicated only for income. When organizing expenses and performing work within the organization itself, OKVED is not needed. For example, many organizations have an accountant, while, of course, they do not need to indicate the accounting code. The same applies to renting premises, purchasing goods, etc.

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The organization rents out its own non-residential real estate and applies a simplified taxation system. According to OKVED (NACE rev. 1), this type of activity is assigned the code 70.20.2. The revenue from this type of activity is over 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 adhere to the following position:
When carrying out activities for the lease of its own non-residential real estate, the company 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 (from January 1, 2017);
-. Benefits and reduced rates of insurance premiums from January 1, 2017.

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

Quality control of the response:
Reviewer of the Legal Consulting Service GARANT
professional accountant Sergey Rodyushkin

The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.

Commercial real estate constitutes the material base for organizing various businesses. To do this, it is not necessary to buy out expensive premises or entire objects, because they can be rented for any period of time, by agreement 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 extremely developed and every year brings very large sums to the state budget thanks to tax deductions. The All-Russian Classifier of Economic Activities helps to track any financial flows in this environment. For example, in accordance with OKVED, both in 2016 and now the lease of non-residential premises is located in the section "L "in class 68. Here you can find all the codes you need to organize your business.

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

Other forms of work

But not only the rental of non-residential premises in OKVED in 2016 and at the moment on its own is an affordable type of activity. There are also intermediaries that can be:

  • 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, starting with the search for suitable commercial real estate and ending with consulting services. If you want to open your own business in this profile, you should clearly know the codes that meet the requirements of the new classifier.

The second widespread option for professional employment is real estate management on a piece-rate basis or for a fee. That is, there are such companies that can provide full control over all indicators of the building, carry out repair work and respond to any changes. Often this phenomenon is combined with the lease of own real estate, while OKVED provides for a separate set of codes for work.

There is also such a thing as sublease. The lessee is a kind of intermediary, but acts on his own behalf and at his own expense. The purpose of such events is to find a profitable rental offer, use it, and then select a client who will agree 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 subleasers. True, as a benefit, they include their percentage of income in the cost.

Classifier codes

If your priority is rent, OKVED will help you choose required codes to register or expand profile activities. Here you will find both employment related to the provision of services as consultants and intermediaries, as well as options for starting a business based on your own property. In addition, the classifier provides for such a service as renting out 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 from the advantageous point of view.

True, if during registration you submit an incorrectly filled out form, no loopholes in the legislation 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:

  1. Select the codes you want. 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 for the classifier, find the actual data there and record them for yourself separately. And do not forget to check if these codes are from the second edition. If you indicate outdated information, this will be considered a violation of the established registration procedure, and you will simply be denied opening a business entity.
  2. Fill in the appropriate application form correctly. For legal entities it is No. Р11001, and for individual entrepreneurs- P21001. Here, the admission of the slightest mistakes and shortcomings is also regarded as a reason for refusal.
  3. Submit your application on time and pick up the finished document at the place of registration on time.