Buying a business space at the initial stage of its creation can be problematic. Therefore, entrepreneurs prefer to rent real estate. This allows you to reduce one-time costs. However rental of non-residential premises associated with a number of features that distinguish the process from the classical one. This leads to a whole list of issues, the failure to quickly resolve which causes a delay in the start of activities.

If a legal entity or individual wants to avoid them and speed up the process of renting out non-residential real estate as much as possible, you need to start the procedure by analyzing up-to-date information on the topic. We will talk about the procedure for carrying out actions, about the features that are imposed on the procedure depending on the status of the tenant and the lessor, as well as about the features of taxation, we will talk further.

Do individuals need to register as an individual entrepreneur to rent non-residential premises?

The right to own residential property is assigned to individuals by Articles 131 and 213 of the Civil Code of the Russian Federation. A person who is recognized as the owner of real estate has the right to dispose of it and use it at his own discretion. A similar possibility is fixed by article 209 of the Civil Code of the Russian Federation. At the same time, every citizen has the opportunity to rent non-residential premises. The rule is reflected in Article 608 of the Civil Code of the Russian Federation. An individual can exercise his right to rent non-residential real estate. At the same time, the articles of the law do not oblige to register as an individual entrepreneur. However, a person is engaged in entrepreneurial activities by renting real estate, you will need to open an IP.

When is it impossible to avoid opening an IP?

Individuals can start to carry out entrepreneurial activities only after they have passed the appropriate registration and received the status of an individual entrepreneur. However, the law does not oblige a citizen to become a legal entity. A similar rule is reflected in Article 23 of the Civil Code of the Russian Federation. A number of features distinguish entrepreneurial activity from other manipulations.

Which include:

• stable relations are observed with the tenant of real estate;
• transactions are carried out regularly during a certain period;
• a person keeps records of concluded transactions and operations;
• the property was purchased specifically for transactions;
• a person has a regular income as a result of the use of real estate.

In order for the process of renting out real estate to be recognized as an entrepreneurial activity and lead to the need to register as an individual entrepreneur, it must be proven that all transactions were concluded with the aim of obtaining a permanent income.

For example, the signing of a lease agreement for one year or more, as well as the conclusion of transactions with the same organizations, can act as confirmation. In this situation, registration as an individual entrepreneur is required.

What happens if you do not register as an individual entrepreneur?

If a person violates the articles of the law and begins to carry out entrepreneurial activities without registration, legal proceedings will be initiated against him. A citizen may be held administratively or criminally liable.

One of the following penalties may apply to him:

• a monetary penalty of 500-2000 rubles (Article 14.1 of the Code of Administrative Offenses of the Russian Federation);
• monetary recovery up to 300,000 rubles (Article 171 of the Criminal Code of the Russian Federation);
• involvement in compulsory work lasting 480 hours (Article 171 of the Criminal Code of the Russian Federation);
• arrest for up to six months (Article 171 of the Criminal Code of the Russian Federation);
• a fine in the amount of income for 2 years (Article 171 of the Criminal Code of the Russian Federation).

How is an agreement concluded with legal entities and individuals?

The rule that regulates the lease of non-residential premises from an individual is absent in Russian legislation. When drawing up an agreement, it is necessary to rely on the provisions of Chapter 34 of the Civil Code of the Russian Federation. The normative legal act contains general information about the provision of property for rent.

Article 606 of the Civil Code of the Russian Federation states that a landlord, who is not a legal entity, is obliged to transfer non-residential property to the tenant for temporary use and possession after a certain fee has been paid.

The lease agreement is drawn up in accordance with the rules contained in Articles 434 and 609 of the Civil Code of the Russian Federation. The parties to the agreement are required to draw up a document in writing. The finished paper is signed by each of the parties.

The contract must contain mandatory information, which includes:

• details of legal entities and individuals;
• information about the object;
• conditions for the use of real estate;
• the amount of the rent.

The parties have the right to strongly indicate for how long the contract is concluded. If there is no such information, it is considered that the property has been leased for an indefinite period.

A similar rule is fixed in article 610 of the Civil Code of the Russian Federation. In the text of the contract, the OKVED code must be indicated. If the premises are rented out, code 70.20.2 is used. The rule is relevant only if we are talking about non-residential premises. When filling out the characteristics of the object in the contract, care must be taken.

The document should include the following information:

• inventory number of the room;
• the exact address indicating the floor and the location of the premises on it;
• purpose (for example, office, warehouse, etc.);
• The name of a room;
• real estate area.

In accordance with Article 609 of the Civil Code of the Russian Federation, the contract is considered officially concluded only after it is registered with Rosreestr. If the transaction is concluded for a period of less than 1 year, registration is not required. The agreement can be drawn up in any form. A similar rule applies to the extension of the contract for the same period.

To pass state registration, you will need to prepare a package of documents. It must include:

• an application that can be obtained from a notary or other specialist involved in receiving the necessary documents;
• the contract and all appendices to it;
• passports of natural persons of the transaction;
• stamp duty check
• other documentation, if there is a need to provide it.

How is taxation done?

If the property generates income, it is taxed. The terms for depositing funds and the procedure for making settlements directly depend on the status of the taxpayer. If the calculation is carried out according to the simplified tax system with additional insurance premiums, the deduction in favor of the state will be 6% of the rental amount. A similar rule applies to IP. When figuring out whether an individual can rent out the premises, it will be possible to find out that such an opportunity exists. However, the citizen will have to pay 13% personal income tax with a one-time payment. The rules are reflected in Article 208 of the Tax Code of the Russian Federation. If a citizen evades paying taxes, he will be prosecuted or an administrative fine will be imposed.

If the landlord is an organization

A legal entity can also rent real estate. In accordance with articles 209, 213 and 608 of the Civil Code of the Russian Federation, organizations have the same right to own, use and dispose of their own property as individuals. At the same time, the law does not impose restrictions on the number of structures owned by a legal entity. A similar rule is reflected in Article 213 of the Civil Code of the Russian Federation. If the lease of premises is carried out by a legal entity, the contract is concluded in accordance with Articles 606 and 670 of the Civil Code of the Russian Federation. In this case, the OKVED code 70.20.2 must be indicated in the document.

An agreement with a legal entity must be drawn up in writing. It does not matter for what period the property is provided.

The contract must also contain mandatory information, which includes:

• room characteristics;
• information about legal entities and individuals appearing in the contract;
• rent;
• features of the use of premises and repairs;
• signatures of the parties to the transaction.

If the lease term is not specified in the contract, it is considered to be concluded for an indefinite period. This rule is enshrined in Article 610 of the Civil Code of the Russian Federation. The contract and all annexes to it must also be registered with Rosreestr if non-residential property is leased for a period of more than 1 calendar year.

In order for the authorized body to agree to register, the representative of the legal entity will need to prepare the following documents:

• an application filled out in accordance with the rules;
• executed and signed contract, as well as an annex to it;
• real estate cadastral passport;
• papers confirming the legal status of the organization;
• documents confirming the fact of payment of the state duty;
• additional paperwork, if necessary.

If the landlord is an individual

If an individual acts as a lessor, the process of drawing up an agreement and the details of the transaction change. So, in the document it is necessary to indicate the address and characteristics of the premises. In this case, targeted payments will not be subject to VAT. It also includes utility bills.

A person who rents a commercial space can charge a fee to an individual's bank account or provide it in cash.

Changes in rent must be made in accordance with applicable law. Article 614 of the Civil Code of the Russian Federation stipulates that the amount of payment should be adjusted no more than once a year. If the contract is concluded for more than one year, the document must be registered with the territorial division of Rosreestr.

OKVED: leasing, implies activities with real estate, coded by the numbers 68.20 in section L.

The operation includes the management of buildings not only own, but also transferred to temporary possession.

The efficiency of many enterprises cannot be carried out without production premises, a novice entrepreneur does not always have the funds for this, they have to rent.

The process of transferring buildings has its own nuances that both sides have to learn and overcome.

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General information about the rental property code

Renting out your own non-residential real estate is indicated by the numbers - 68.20.2 in OKVED and is considered class 5 in relation to professional risk due to special working conditions and financial transactions.

On January 31, 2014, Rosstandart in order No. 029 approved new codes and a section on activities with residential or industrial buildings, the numbers of which start with 68 and are distinguished by the official title of the art of managing one's own property, leased or rented, workshops, offices.

The encrypted group represents the following operations:

• transfer for rent and operation of buildings, own or leased, residential and industrial, warehouses, exhibition halls, land plots
• delivery, for temporary long-term operation or for a month, of households, multi-apartment buildings for living

A specific economic direction was designated by a specific code in the classifier:

• under the lease and management of residential real estate there are figures - 68.20.1
• non-residential real estate under temporary management or ownership - 68.20.2

Distinctive features of these codes are in the purpose of buildings and structures. Under code 68.20 is the activity of companies that carry out their own construction or provide, so that customers can place mobile homes there.

Occupational risk means that their main job is dangerous, injury risk contributions are not discounted.

When is the code required?

Lease of own real estate OKVED also divided, where 70.20.1 is intended to determine employment with the lease of own buildings for living, and 70.20.2 non-residential buildings.

Opening a company means that the founder has chosen the direction of what the company will do.

Each type of activity is recorded in the OKVED classifier, but an entrepreneur can work in different fields of activity, for this, the developers of a kind of reference book coded it. They have no restrictions, figures can work in those directions that they are able to master.

What is encoding needed for?

• state statistics fixes the organization under its separate number or OKPO, which will help determine the company's belonging to a particular industry
• the code makes it clear what activities the company is engaged in, many do not have permission
• numbers indicate the need to open a license
• availability or absence of legal form
• What are the limits on authorized capital?

The main purpose of the codes is to determine the level of tax and extra-budgetary contributions. The classifier at the same time helps to include all types of activities in a single economic system. It is easy for an entrepreneur with the presence of codes to go through the registration procedure and it is easier to file a report with the tax authority.

Government agencies have developed a coding system in the classifier to determine tax rates, collect statistical information for each industry.

How to decipher a digital value

OKVED consists of 17 parts by type of activity, they, in turn, are divided into subsections.

If you present the numbers in order, you can explain the belonging to the type of production as follows:

• the first class are considered - XX
• as a subclass - XX X
• belong to the group – XX XX
• subgroup are – XX XX X
• type of industry are - XX XX XX

If it is impossible to determine the selected works in the classifier, there is a name for the provision of others. Individual entrepreneurs and legal entities work with codes. When writing an application for registration of a newly created organization, indicate at least 4 digital values. The main activity is the most productive and profitable; it is allowed to take at least the entire classifier as additional production.

Codes are the first assistants in the classification and encryption of various types of work, as well as in the development of regulations and legal acts that further regulate the country's economy.

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(simultaneously two types of codes)

The new OKVED2 (All-Russian classifier of types of economic activity) OK 029-2014 differs significantly from the old one in terms of numbers. The codes don't match. OKVED 2 was introduced from February 1, 2014 (order of Rosstandart dated January 31, 2014 No. 14-st). The transitional 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

70 Real estate transactions [old]
68 Real estate transactions [new]

[Old OKVED] 70.1 Preparation for sale, purchase and sale of own real estate
[New OKVED] 68.1 Buying and selling own real estate

[Old OKVED] 70.11 Preparation for the sale of own real estate
[New OKVED] 68.10.1 Preparation for the sale of own real estate

[Old OKVED] 70.11.1 Preparation for the sale of own residential real estate
[New OKVED] 68.10.11 Preparation for the sale of own residential real estate

[Old OKVED] 70.11.2 Preparation for the sale of own non-residential real estate
[New OKVED] 68.10.12 Preparation for the sale of own non-residential real estate

[Old OKVED] 70.12 Buying and selling own real estate
[New OKVED] 68.10 Buying and selling own real estate

[Old OKVED] 70.12.1 Buying and selling own residential real estate
[New OKVED] 68.10.21 Purchase and sale of own residential real estate

[Old OKVED] 70.12.2 Purchase and sale of own non-residential buildings and premises
[New OKVED] 68.10.22 Purchase and sale of own non-residential buildings and premises

[Old OKVED] 70.12.3 Purchase and sale of land
[New OKVED] 68.10.23 Purchase and sale of land

[Old OKVED] 70.2 Renting out own real estate
[New OKVED] 68.2 Lease and management of own or leased real estate

[Old OKVED] 70.20 Renting own real estate
[New OKVED] 68.20 Leasing and management of own or leased real estate

[Old OKVED] 70.20.1 Renting own residential real estate
[New OKVED] 68.20.1 Renting and management of own or leased residential real estate

[Old OKVED] 70.20.2 Renting own non-residential real estate
[New OKVED] 68.20.2 Lease and management of own or leased non-residential real estate

[Old OKVED] 70.3 Provision of intermediary services related to real estate
[New OKVED] 68.3 Operations with real estate on a fee or contract basis

[Old OKVED] 70.31 Activities of real estate agencies
[New OKVED] 68.31 Activities of real estate agencies on a fee or contract basis

[Old OKVED] 70.31.1 Provision of intermediary services in the purchase, sale and lease of real estate
[New OKVED] 68.31.1 Provision of intermediary services in the sale and purchase of real estate for a fee or on a contractual basis

[another new version] 68.31.2 Provision of intermediary services for the rental of immovable property on a fee or contract basis

[another new version] 68.31.3 Provision of advisory services in the sale and purchase of immovable property on a fee or contract basis

[another new version] 68.31.4 Provision of consulting services on the lease of immovable property on a fee or contract basis

[Old OKVED] 70.31.11 Provision of intermediary services in the purchase, sale and lease of residential real estate
[New OKVED] 68.31.11 Provision of intermediary services in the sale and purchase of residential real estate for a fee or on a contract basis

[another new version] 68.31.21 Provision of intermediary services for the rental of residential real estate on a fee or contract basis

[another new version] 68.31.31 Provision of consulting services in the sale and purchase of residential real estate on a fee or contract basis

[another new version] 68.31.41 Provision of consulting services on the rental of residential real estate on a fee or contract basis

[Old OKVED] 70.31.12 Provision of intermediary services in the purchase, sale and lease of non-residential real estate
[New OKVED] 68.31.12 Provision of intermediary services in the sale and purchase of non-residential real estate for a fee or on a contractual basis

[another new version] 68.31.22 Provision of intermediary services for the lease of non-residential real estate on a fee or contract basis

[another new version] 68.31.32 Provision of consulting services in the sale and purchase of non-residential real estate on a fee or contract basis

[another new version] 68.31.42 Provision of consulting services for the lease of non-residential real estate on a fee or contract basis

[Old OKVED] 70.31.2 Provision of intermediary services in the valuation of real estate
[New OKVED] 68.31.5 Provision of intermediary services in the valuation of real estate on a fee or contract basis

[Old OKVED] 70.31.21 Provision of intermediary services in the evaluation of residential real estate
[New OKVED] 68.31.51 Provision of intermediary services in the valuation of residential real estate on a fee or contract basis

[Old OKVED] 70.31.22 Provision of intermediary services in the evaluation of non-residential real estate
[New OKVED] 68.31.52 Provision of intermediary services in the valuation of non-residential real estate for a fee or on a contract basis

[Old OKVED] 70.32 Real estate management

[Old OKVED] 70.32.1 Housing management
[New OKVED] 68.32.1 Management of the operation of the housing stock on a fee or contract basis

[Old OKVED] 70.32.2 Management of the operation of non-residential stock
[New OKVED] 68.32.2 Management of the operation of non-residential stock on a fee or contract basis

[Old OKVED] 70.32.3 Accounting and technical inventory of real estate
[New OKVED] 68.32 Management of real estate on a fee or contract basis

ATTENTION!!! Previously, it was enough to enter a code of 3 digits, but since July 2013, 4 digits are required (in 2019 and 2020, also 4 digits). For example, 52.42 alone is enough, it will include everything that starts with 52.4X.XX

The codes of the All-Russian classifier of types of economic activity are indicated only for income. With the expenses of the organization and the performance of work within the organization itself, OKVED is not needed. For example, many organizations have an accountant, and of course they do not need to specify an accounting code. The same applies to renting premises, purchasing goods, etc.

With the help, you can keep tax records on the simplified tax system and UTII, generate payments, 4-FSS, Unified calculation, submit any reports via the Internet, etc. (from 325 r / month). 30 days free. For newly created individual entrepreneurs, the first year is now a gift (free of charge).