Which occupancy code should I choose if we rent non-residential premises, which we subsequently sublease? Which okved to choose for renting out your own apartments in a non-residential fund okved we rent out non-residential premises.

(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). 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

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 Purchase and sale of own real estate

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

[Old OKVED] 70.11.1 Preparation for the sale of your own residential real estate
[New OKVED] 10/68/11 Preparation for the sale of your own residential real estate

[Old OKVED] 70.11.2 Preparation for the sale of your own non-residential real estate
[New OKVED] 10/68/12 Preparation for the sale of your own non-residential real estate

[Old OKVED] 70.12 Purchase and sale of own real estate
[New OKVED] 68.10 Purchase and sale of own real estate

[Old OKVED] 70.12.1 Purchase and sale of own residential real estate
[New OKVED] 10.68.21 Purchase and sale of own residential real estate

[Old OKVED] 70.12.2 Buying and selling your own non-residential buildings and premises
[New OKVED] 10.68.22 Purchase and sale of own non-residential buildings and premises

[Old OKVED] 70.12.3 Purchase and sale of land
[New OKVED] 10.68.23 Purchase and sale of land plots

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

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

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

[Old OKVED] 70.20.2 Renting out your own non-residential real estate
[New OKVED] 68.20.2 Rent 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 Transactions with real estate for a fee or on a contract basis

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

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

[another new option] 68.31.2 Providing intermediary services for the rental of real estate for a fee or on a contractual basis

[another new option] 68.31.3 Provision of consulting services in the purchase and sale of real estate for a fee or on a contractual basis

[another new option] 68.31.4 Provision of consulting services on the rental of real estate for a fee or on a contract basis

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

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

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

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

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

[another new option] 68.31.22 Provision of intermediary services for the rental of non-residential real estate for a fee or on a contractual basis

[another new option] 68.31.32 Providing consulting services for the purchase and sale of non-residential real estate for a fee or on a contract basis

[another new option] 68.31.42 Provision of consulting services on the rental of non-residential real estate for a fee or on a contractual basis

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

[Old OKVED] 70.31.21 Provision of intermediary services in the assessment of residential real estate
[New OKVED] 68.31.51 Provision of intermediary services in the assessment of residential real estate for a fee or on a contractual basis

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

[Old OKVED] 70.32 Real estate management

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

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

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

ATTENTION!!! Previously, it was enough to indicate a code of 3 digits, but since July 2013 you need 4 digits (in 2019 and 2020 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.

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

Rent 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.

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

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

It is impossible for many enterprises to operate without production premises; a novice entrepreneur does not always have the funds for this and has to rent.

The process of transferring buildings has its own nuances that both parties 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 conditions labor and financial transactions.

On January 31, 2014, Rosstandart, in order No. 029, approved new codes and a section devoted to activities with residential or industrial buildings, the numbers of which begin with 68 and are distinguished by the official name about the art of managing one’s own property, leased for temporary use or rented, workshops, offices.

The encrypted group represents the following operations:

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

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

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

The distinctive features of these codes are the purpose of buildings and structures. Code 68.20 covers the activities of companies that carry out their own construction or provide services so that clients can place mobile homes there.

Occupational risk means that their main job is dangerous, and there are no allowances for personal injury contributions.

In what cases will the code be needed?


OKVED also divided the rental of own real estate, where 70.20.1 is intended to define employment with the rental of own buildings for residence, 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 purpose 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.

Why is encoding needed:

  • state statistics records an organization under its separate number or OKPO, which will help determine whether the company belongs to a certain industry
  • the code makes it clear what kind of activity the company is engaged in; many do not have permission
  • digital symbols indicate the need to open a license
  • availability or lack of legal form
  • what restrictions may the authorized capital have?

The main purpose of the codes is to determine the level of tax and extra-budgetary deductions. The classifier helps to include all types of activities into a single economic system. For an entrepreneur with the codes, it is easy to go through the registration procedure and it is easier to file a report with the tax authority.

Government authorities have developed a coding system in the classifier to determine tax rates and conduct statistical collection of information for each industry.

How to decipher a digital value

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


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

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

If it is impossible to determine the selected works in the classifier, there is a title for the provision of others. Individual entrepreneurs and legal entities work with the codes. When writing an application for registration of a newly created organization, indicate a minimum of 4 digital values. The main type of 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 standards and legal acts that further regulate the country’s economy.

How to rent out non-residential premises - on video:

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