Licensing. What OKVED code should be for a realtor-individual entrepreneur?

» Opening an individual entrepreneur » OKVED

Currently, many individual entrepreneurs provide real estate services to the public. In such a situation, when submitting an application to the tax office to register a company, a businessman indicates the OKVED code as real estate services. When registering a real estate agency, the individual entrepreneur submits a second application to the tax office - about the transition to the simplified tax system (STS).

A realtor is considered a legal entity or individual entrepreneur without the formation of a legal entity who provides real estate services to the population or companies. Real estate services are a set of activities for the preparation and implementation of the transfer of ownership or use of real estate, namely:

1. provision of such legal assistance as the sale or transfer to lease (hire) of real estate, which a citizen can freely dispose of;
2. providing legal assistance to a client regarding the purchase or rental of a house or apartment;
3. consulting the client on issues related to the purchase, sale, management and other actions with real estate.

An individual entrepreneur works as a realtor on the basis of a paid contract that he enters into with a client of the company.

In such a situation, a businessman indicates the following OKVED codes:

• 31 — Concluding transactions and contracts that relate to real estate;
• 32 – Real estate management activities;
• 20 - Implementation of auxiliary activities - insurance and non-state pension provision;
• 84 — Providing other real estate support to clients.

When registering a real estate company, an individual entrepreneur must indicate the OKVED code in the application for registration. After all, providing such legal assistance is the type of activity for which an individual entrepreneur must obtain a license.

• 2 Property management activities
• 3 Other activities of individual entrepreneurs
• 4 Provision of other services

What is OKVED and who needs it

OKVED is a directory of codes, each of which corresponds to a specific type of activity.
This reference book was developed by the Ministry of Economic Development and is part of the standardization system of the Russian Federation (Rosstandart order “On the adoption and implementation of the All-Russian Classifier of Economic Activities [OKVED2] OK 029-2014 [NACE rev. 2]” dated January 31, 2014 No. 14-st [ ed. dated September 18, 2019]). Each enterprise or individual entrepreneur is obliged to correctly code its activities when registering for tax purposes. These codes help tax authorities systematize your activities. And the FSS, based on the main OKVED, assigns a contribution rate for injuries.

About this, see: “Do not confuse the FSS with unnecessary OKVED!”.

Also, using the OKVED code, you can determine whether your activity is licensed or not.

Read about this in the articles:

• “The procedure for licensing educational activities”;
• “Who needs a license to practice medicine.”

The OKVED code can consist of 2, 3, 4, 5 and 6 characters (ХХ.ХХ.ХХ):

1, 2 - class;

3 - subclass;

4 - group;

5 - subgroup;

6 - view.

When registering, you must specify a code of at least 4 characters. You also have the right to indicate several codes in case you work in different areas. The code for the main activity is written first.

In the process of work, you have the right to change or supplement your OKVED codes.

When and how you can change OKVED codes, read:

• “How to change or add the main activity of an LLC?”;
• “Changing the OKVED ID of a legal entity - step-by-step instructions.”

See also: “Activities under OKVED not specified during registration: consequences.”

Real estate transactions

Home|Legislation|All about LLC|OKVED 2021|Transactions with real estate

When choosing the main type of activity for your future, you must use these OKVED codes.

Please note that new OKVED 2017 codes , which must be used when registering a company!

The Consulting website presents new OKVED codes that will help you when registering LLCs and individual entrepreneurs. To do this, just choose what your business will be and write down the code of this type of economic activity in the application for registration.

Attention: when filling out an application for registration, you must write down OKVED codes with two characters after the period.

If you have any questions about choosing OKVED codes and difficulties with filling out an application for registration of an LLC and individual entrepreneur, use our services: registering an LLC or opening an individual entrepreneur.

We select OKVED agent services

For agency services, the OKVED code is selected depending on the specific type of intermediary services provided by the enterprise or individual entrepreneur.

The further procedure will be as follows. We determine what activities in our company will be the main one. And we begin to carefully read the directory, in it we first look for a complete match with the name of our services.

Let's take a closer look at several sections of the reference book.

In section G “Wholesale and retail trade; repair of motor vehicles and motorcycles” paragraphs 45, 46, 47 refer to the services of agents in the field of wholesale and retail trade, as well as services related to motor vehicles.

So, for example, the code:

• 46.11 “Activities of agents in the wholesale trade of agricultural raw materials, live animals, textile raw materials and semi-finished products” is suitable for agents whose activities are related to agriculture;
• 69.1 - OKVED for legal services;
• 49.4 - OKVED - transport services and cargo transportation;
• 73.1 - OKVED advertising, etc.

You will learn which OKVED code you need to use when renting non-residential premises or vehicles from the articles:

• “Used OKVED when leasing vehicles”;
• "OKVED codes - rental of non-residential premises."

If nothing suitable is found, then you can subsume the declared activity under the “other services” section.

Agency services also include codes from sections S “Provision of other types” and N “Administrative activities and related additional services”.

Advisor to the State Civil Service of the Russian Federation, 1st class, S. N. Shalyaev explained in relation to which OKVED codes it is legal to use the simplified tax system. Get free trial access to the ConsultantPlus system and get acquainted with the official’s point of view.

Provision of other services

OKVED code: 74.84 - Provision of other legal assistance.

This group includes:

1. carrying out debt collection and assessing the solvency of an individual entrepreneur or enterprise in connection with the deterioration or improvement of its financial situation;
2. providing legal assistance as an intermediary in the purchase and sale of small or not very large non-state companies;
3. conducting valuations that are not related to real estate or insurance activities;
4. creating models of goods from textiles, clothing, jewelry, furniture and personal items;
5. issuance of premium brands (coupons), through the use of which the client can receive various discounts on the goods of the individual entrepreneur;
6. organization of exhibition events, fairs, etc.;
7. design of exhibition stands;
8. participation of agents and individual entrepreneurs in cinema, staged theater performances, entertainment and other events;
9. confirmation by agents and agencies of copyright for a particular item, issuance of patents and licenses.

This group does not include:

• production and issuance of credit cards;
• creation of projects for industrial buildings and structures;
• carrying out advertising posting.

The provision of real estate services by a businessman to various companies and the public occurs on the basis of agreements concluded between the parties. According to Art. 420 of the Civil Code of the Russian Federation, a contract is an agreement between 2 or more persons, which clearly states the conditions for establishing, changing or terminating the rights and obligations of the parties.

In such a situation, the individual entrepreneur enters into the following agreements with clients:

• agreement for the provision of paid services (Chapter 39 of the Civil Code of the Russian Federation);
• agency agreement (Chapter 52 of the Civil Code of the Russian Federation).

Each of these agreements has its own advantages and disadvantages.

OKVED - agency services for finding clients

Let us dwell in more detail on the provision of services for finding clients in areas not related to trade. In our time of fierce competition, this service has become very in demand.

Unfortunately, after reviewing the entire collection of OKVED, it is not possible to select a code with exactly this name. But there's nothing wrong with that. There are general purpose codes for such situations.

For this activity, it would be correct to use code 82.99, specified in section N “Administrative activities and related additional services.”

The code has the following decoding:

• clause 82 - administrative and economic activities, support activities to ensure the functioning of the organization, activities to provide other support services for business;
• subclause 99 - activities related to the provision of other support services for business, not included in other groups.

Is there a single OKVED code to designate the provision of intermediary services? Find out the answer to this question in the material from ConsultantPlus. If you do not have access to the K+ system, get a trial demo access for free.

Other activities of individual entrepreneurs

OKVED code: 67.20 - Other activities in the field of insurance.

This group includes:

• 20.1 — Provision of legal assistance to the population and enterprises by insurance agents;
• 20.2 — Calculation of losses and risks;
• 20.3 — Calculation of insurable probability indicators;
• 20.9 — Providing other assistance with insurance, except for social security, etc.

Results

Having considered what OKVED is, we can say that choosing the correct code will not be very difficult; the main thing is to carefully read the reference book itself. In this case, for agent services for finding clients, there is no exact match in the directory, and we can use the code 82.99. If you doubt the correctness of the selected code, you can always call the tax office and consult with them.

You can find the current reference book in the section “All-Russian classifiers assigned to the Ministry of Economic Development of Russia” on the website of the Ministry of Economic Development of Russia.

Sources: OKVED Directory

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How many OKVED codes can you choose?

Important! Information about the types of economic activities of the subject refers to information that is mandatory entered into the Unified State Register of Legal Entities (subparagraph “p”, paragraph 1, article 5 of the law “On State Registration of Legal Entities.” dated 08.08.2001 No. 129-FZ). Thus, the business entity indicates in the application for registration at least one OKVED code (denoting the main type of activity of the entity).

In addition, a business entity can indicate OKVED additional types of activities, and their number is not limited by law.

Typically, OKVED of intermediary services is indicated in the section “Additional types of activities,” but this rule is also not approved at the legislative level. Theoretically, the OKVED code for intermediary services can also designate the main (and only) type of activity, if in fact the subject is not engaged in anything else.

Conclusion! You can select a number of types of intermediary services, indicating one of them as the main activity (or all as additional). The law does not limit entrepreneurs in establishing the priority of a particular type of activity.

The issue of choosing OKVED is discussed in detail in our other articles. For example, “How many OKVED codes can you indicate when registering an individual entrepreneur?” or “The procedure for changing OKVED codes for LLCs in 2018-2019.” We recommend reading them.

So, we have found out what to follow when choosing OKVED for the provision of intermediary services. A separate universal OKVED code for the activities of intermediaries/agents has not yet been introduced. However, many groupings of activities according to the current classifier OKVED2 OK 029-2014 (NACE, rev. 2) contain OKVED to designate intermediary services in a particular field of economic activity.

Real estate agency OKVED

Contents OKVED code 70.32 - Real estate management OKVED code 67.20 - Ancillary activities in the field of insurance and non-state pension provision OKVED code 74.84 - Provision of other services This group includes: - collection of payments on bills, assessment of solvency in connection with the financial condition or commercial practice of an individual or firms - provision of intermediary services for organizing the purchase and sale of small or medium-sized commercial enterprises, including professional practice - valuation activities not related to real estate or insurance - modeling of textiles, clothing, shoes, jewelry, furniture, other interior items, as well as other fashion products and goods for personal and household use - activities related to premium brands (coupons) giving the right to a discount or free purchase of goods - activities of graphic designers - activities of organizers of exhibitions, fairs and congresses - activities of exhibition stand designers This group also includes: - activities of agents and agencies carried out on behalf of individuals and usually associated with the conclusion of contracts (agreements) for participation in films, theatrical productions and other entertainment or sporting events - activities of agents and agencies associated with copyrights, patents, licenses This grouping does not include: - activities related to credit cards, see

Licensing. What OKVED code should be for a realtor-individual entrepreneur?

— Hello, dear visitor, according to the general rules, a citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur, clause 1 of Art. 23 Civil Code of the Russian Federation. The procedure for registering individuals as individual entrepreneurs is regulated by Federal Law dated 08.08.2001 N 129-FZ

“On state registration of legal entities and individual entrepreneurs”

(hereinafter referred to as Law No. 129-FZ). State registration of an individual entrepreneur is the entry into the Unified State Register (hereinafter referred to as the Unified State Register of Individual Entrepreneurs) by an authorized body of information about the acquisition by individuals of the status of an individual entrepreneur, the termination by individuals of activities as an individual entrepreneur, and other information provided for by law (Art.

1 of Law No. 129-FZ). The information contained in the Unified State Register of Individual Entrepreneurs includes, in particular, information about OKVED codes (clause “o”, clause 2, article 5 of Law N 129-FZ. In this case, OKVED codes are determined by individual entrepreneurs independently (clause

9 of the Decree of the Government of the Russian Federation of November 10, 2003 N 677

“On all-Russian classifiers of technical, economic and social information in the socio-economic field”

). According to paragraph 5 of Art. 5 of Law N 129-FZ, when changing OKVED codes, an individual entrepreneur is obliged to notify the registration authority at his place of residence within three working days.

31.1 — Providing legal support as an intermediary in the acquisition, sale and rental of an apartment or house; 31.11 — Consultation with a realtor when buying, selling and renting apartments,