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.

A selection of the most important documents upon request OKVED leasing of real estate(regulatory legal acts, forms, articles, expert consultations and much more).

Arbitrage practice


Selection of court decisions for 2017: Article 58 “Reduced rates of insurance premiums for certain categories of insurance premium payers during the transition period 2011 - 2027” of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund insurance"
(Law company "TAXOLOGY") The court came to the conclusion that the payer had unlawfully applied the reduced rate of insurance premiums established in subsection. "i.2" clause 8, part 1, art. 58 of the Federal Law of July 24, 2009 N 212-FZ for entities whose main economic activity is real estate management (OKVED code 70.32). The court indicated that the owner of real estate, when leasing it, cannot be considered as a management organization; the performance of duties related to the operation and maintenance of leased premises is due to the activity of leasing the property; accordingly, all rental income should be recognized as income from renting out property. The conclusion by the company - the owner of the property, on its own behalf, of contracts with resource-supplying organizations to provide the entire building with utilities does not indicate its implementation of real estate management activities, since these actions are aimed at maintaining the facilities in technically sound condition in order to ensure the normal functioning of the building and the possibility of use property as a rental object, payment for these services is the cost necessary for the entrepreneur to carry out activities aimed at generating income from leasing the property.

Articles, comments, answers to questions: OKVED leasing of real estate

Open the document in your ConsultantPlus system:
Having examined the case materials, the courts found that, according to the Unified State Register of Legal Entities, the main activities of the Lotos company include leasing (renting) its own non-residential real estate (OKVED code 70.20.2). During the trial, the plaintiff insisted that the premises sold were the only real estate from which the company made a profit. The defendants did not provide evidence to the contrary (Part 1 of Article 65 of the Arbitration Procedure Code of the Russian Federation).

Open the document in your ConsultantPlus system:
The courts, satisfying the company's demands, indicated that the disputed land plot is part of the property transferred to the company through privatization, together with the property located on it, which is intended for carrying out activities in the field of defense and security. The main activity of the company is activities related to ensuring military security (OKVED code 75.22); additional types of activities - rental of equipment, rental of vehicles, rental of own non-residential real estate (extract from the Unified State Register of Legal Entities). The company, formed as a result of the reorganization of a state unitary enterprise, together with the disputed land plot, was given the corresponding property to carry out similar production activities in the form of a joint-stock company. The disputed land plot was not reflected as an object of taxation for land tax with reference to subparagraph. 3 p. 2 art. 389 of the Tax Code of the Russian Federation, since it actually refers to limited circulation, since it is used to meet defense needs, therefore, it is not subject to land tax.