OKVED codes for rent. Okved used when renting out vehicles
(two types of codes at the same time)
The new OKVED2 (All-Russian Classifier of Types of Economic Activities) OK 029–2014 differs significantly from the old one in terms of numbers. The codes don't match there. OKVED 2 was introduced on February 1, 2014 (Rosstandart order No. 14-st dated January 31, 2014). The transition 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
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ATTENTION!!! Previously, it was enough to indicate a 3-digit code, but since July 2013 you need 4 digits (in 2018 and 2019 also 4 digits). For example, 52.42 alone is enough, it will include everything that starts with 52.4Х.ХХ
Codes of the All-Russian Classifier of Economic Activities are indicated only for income. For expenses of the organization and performance of work within the organization itself, OKVED is not needed. For example, many organizations have an accountant, but 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 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.
Rental Vehicle- OKVED for it are given in this article - it can be both the main and auxiliary type of activity. Since 2017, a new directory of these codes is required to be used— OK 029-2014 (NACE, ed. 2), containing their values different from those used previously.
Lease of movable property in the OKVED directory
Classifier of activities OK 029-2014 (NACE, ed. 2), approved by order of Rosstandart dated January 31, 2014 No. 14-st, came into force on February 1, 2014 with the right to apply it from January 1, 2014. However, until 01/01/2017, its use was allowed along with the old classifier OK 029-2001 (NACE, ed. 1), which was in force on the basis of the Decree of the State Standard of Russia dated 06.11.2001 No. 454-st.
From January 1, 2017, the reference book OK 029-2001 (NACE, rev. 1) ceased to be used, and OK 029-2014 (NACE, rev. 2) became mandatory for use. At the same time, for the purposes of registering 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-4-14/11306@). During 2015 and 2016, changes were made to the new classifier several times. Its latest text corresponds to the edition dated 10/07/2016.
Codes related to rent in OK 029-2014 (NACE, rev. 2) are located in the section designated by the letter N and dedicated to the types of activities carried out as auxiliary to the main one.
Section N consists of 5 groups with digital codes from 77 to 82. Code 77 corresponds to such type of activity as rent (leasing), which is characterized by the following features:
- it refers only to an object (material or immaterial);
- the facility is expected to be operated by the tenant;
- rent is in the nature of periodic payments.
However, the group under consideration does not include activities such as financial leasing, rental of real estate or equipment with an operator.
Thus, OKVED for renting out a car must be looked for in the group with code 77.
Codes for renting 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 designated 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 allocated to OKVED for vehicle rental and, in turn, is divided into 2 more groupings, allowing the codes to be divided into those related to cars and trucks. This division adds 1 more digit to the index 77.1, causing the digital indicator displayed after the point to become two digits. That is, the final value of the code is as follows:
- 77.11 - OKVED for rental of passenger cars and light vans (with a load capacity of up to 3.5 tons);
- 77.12 - OKVED, relating to the rental of trucks, tractors, trailers and semi-trailers with a load capacity of more than 3.5 tons, as well as residential trailers.
With regard to rental, both codes reflect the type of activity associated with the provision of the vehicles themselves, i.e. without drivers. The presence of a driver presupposes the provision of transportation services and is indicated by codes located in other groups.
Results
Since 01/01/2017, only the new directory of these codes OK 029-2014 (NACE, rev. 2) is used to select OKVED. The rental of objects that can be transferred for temporary use is devoted to a group with code 77, and vehicles themselves are covered by a smaller unit of this group, with code 77.1. Within the 77.1 code, 2 main OKVED codes related to the rental of passenger cars (77.11) and trucks (77.12) are formed by one more division.
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 collecting 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.
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.