OKVED code for housing and communal services management company. About new OKVED codes

The management company (OKVED 70.32 - “Management of the operation of housing stock”) applies the simplified tax system with the object of taxation “income”.
What is included in the tax base when calculating tax according to the simplified tax system? Are cash receipts from residents for utilities (electricity, heating, water supply, solid waste removal, elevator maintenance) income of the management organization, taxed at a rate of 6%?

Having considered the issue, we came to the following conclusion:
If it follows from the terms of the contracts that the business activity of the management company is an intermediary activity for the purchase of utilities on behalf of the owners of premises in an apartment building, then the income of this organization will only be an intermediary fee.
For these purposes, agreements with resource supply organizations must be concluded after the conclusion of agreements with the owners of the premises.

Rationale for the conclusion:
Based on the Housing Code of the Russian Federation (hereinafter referred to as the Housing Code of the Russian Federation), the owners of premises in an apartment building have the right to choose a management organization to manage the apartment building.
Thus, under an agreement for the management of an apartment building, the management organization, on instructions including from the owners of the premises in the apartment building, for an agreed period of time for a fee, undertakes to carry out work and (or) provide services for the management of the apartment building, provide services and perform work on the proper maintenance and repair of common property in such a house, provide utility services to the owners of premises in such a house and persons using the premises in this house, and carry out other activities aimed at achieving the goals of managing an apartment building (LC RF).
According to the Tax Code of the Russian Federation, taxpayers applying the simplified tax system, when determining the object of taxation, take into account income from sales, determined in accordance with the Tax Code of the Russian Federation, and non-operating income, determined in accordance with the Tax Code of the Russian Federation.
In accordance with the Tax Code of the Russian Federation, when determining the object of taxation, in particular, income listed in the Tax Code of the Russian Federation is not taken into account.
Thus, by virtue of the Tax Code of the Russian Federation, when determining the tax base, income in the form of property (including funds) received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement is not taken into account, as well as for reimbursement of expenses incurred by the commission agent, agent and (or) other attorney for the principal, principal and (or) other principal, if such expenses are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements . The indicated income does not include commission, agency or other similar remuneration.
Employees of authorized bodies indicate (see, for example, Ministry of Finance of Russia dated December 26, 2011 N 03-11-06/2/184, dated December 16, 2011 N, Federal Tax Service of Russia dated July 13, 2010 N, Federal Tax Service of Russia for the Irkutsk Region dated November 30, 2009 N 16-25/024030@), that if the business activity of the management organization, based on contractual obligations, is an intermediary activity for the purchase of utilities on behalf of the owners of premises in an apartment building, then the income of this organization will be a commission, agency or other similar remuneration.
However, if it does not follow from the terms of the contracts that the business activity of the management company is intermediary, the amounts of payments by homeowners for housing and communal services received to the account of the management company must be taken into account as part of its income when determining the tax base for the tax paid in connection with application of the simplified tax system.
In this case, the following must also be taken into account.
The Civil Code of the Russian Federation determines that under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.
At the same time, under a transaction made by an agent (in this case, a management company) with a third party (utility service providers) on its own behalf and at the expense of the principal (owners of the premises), the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into a direct relationship with a third party to execute a transaction.
The Civil Code of the Russian Federation establishes that if an agent acts on his own behalf, but at the expense of the principal, then the rules provided for in Chapter 51 “Commission” of the Civil Code of the Russian Federation are applied to the relations arising from the agency agreement, unless these rules contradict the provisions of this chapter of the Civil Code of the Russian Federation or the essence agency agreement.
Thus, the subject of the agency agreement is any relationship between the agent and third parties in the interests of the principal, including the performance of the functions of a commission agent.
Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2004 N 85 explains that a transaction completed before the conclusion of a commission agreement cannot be recognized as concluded in pursuance of the instructions of the principal.
In other words, under an agency agreement, a transaction with third parties by an agent acting on his own behalf, but at the expense of the principal, must be completed after the conclusion of the agency agreement and only in the interests of the principal.
If this condition is met, the management company that applies the simplified tax system, when receiving funds from homeowners for utilities, will only take into account agency fees as part of its income when determining the object of taxation.
A similar position is reflected, for example, in the Ministry of Finance of Russia dated 03/11/2012 N 03-11-06/2/39, dated 04/11/2011 N, dated 02/22/2011 N, Federal Tax Service of Russia for the Irkutsk region dated 11/30/2010 N.

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of the MoAP Zavyalov Kirill

The answer has passed quality control

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

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Since 2017, does the Criminal Code have the right to issue BSO to the population instead of cash register checks? What are the consequences of the lack of information in the Unified State Register of Enterprises about the types of activities actually carried out? Why can’t we ignore the obligation to confirm the types of activities performed in order to determine the class of professional risk?

On June 23, 2016, the Federal Tax Service on its official website disseminated information that from July 11, new OKVED codes (OK 029-2014 (NACE Rev. 2)) (hereinafter referred to as OKVED 2) are used for state registration of legal entities and individual entrepreneurs. What aspects of the company's work are affected?

Specifying codes when performing registration actions

The changes mentioned in the information of the Federal Tax Service are set out in the Order of the Federal Tax Service of the Russian Federation dated May 25, 2016 No. ММВ-7-14/333@, which entered into force on June 28, 2016. It contains amendments made to the forms of documents submitted to the registration authority during the state registration of legal entities, individual entrepreneurs and peasant (farm) farms, approved by Order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. ММВ-7-6/25@. In all forms that organizations and individual entrepreneurs submit to the registration authority, codes OK 029-2001 (NACE Rev. 1) (hereinafter referred to as OKVED 2001) are replaced by OKVED 2 codes.

The information on types of economic activities available as of July 11, 2016 will be brought into compliance with OKVED 2 automatically, taking into account the transition keys that were developed by the Ministry of Economic Development (see Letter dated 02/09/2016 No. D28i-221). Here is a fragment of transition keys.

The new OKVED was put into effect on February 1, 2014, with the establishment of a transition period and the abolition of the previous classifier from 2015. However, the transition period was subsequently extended twice. Despite the fact that the previous OKVED will be canceled as of January 1, 2017, the Federal Tax Service intends to use codes according to the new OKVED from mid-2016.

If you don’t add OKVED codes in time...

According to Part 5 of Art. 5 of the Federal Law of 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, within three working days from the date of changing the OKVED code, individual entrepreneurs are required to report this to the registration authority at their location. The first question that concerns organizations and individual entrepreneurs is: what negative consequences await them if the codes of the actual activities carried out are not declared?

Firstly, officials face administrative liability under Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for failure to provide information (fine in the amount of 5,000 to 10,000 rubles) and under Part 3 of the same article for late submission of information (warning or fine in the amount of 5,000 rubles).

Secondly, an individual entrepreneur who uses the simplified tax system and carries out activities that do not correspond to the OKVED codes declared in the registers, bears the risk of taxing such activities under the general taxation system (including personal income tax, VAT). For example, from letters of the Ministry of Finance of the Russian Federation dated 04/27/2016 No. 03-11-11/24293, dated 04/18/2016 No. 03-11-11/22134 it follows that income from the sale of real estate is subject to personal income tax by an entrepreneur using the simplified tax system if the individual entrepreneur did not indicate during registration the type of activity related to the sale of real estate (see also Resolution of the AS SKO dated January 22, 2016 No. F08-9920/2015).

OKVED codes and insurance premium rates

On the pages of the magazine, the procedure for applying reduced rates of insurance premiums by organizations engaged in real estate management was discussed in detail. In addition, the type of activity carried out influences the choice of occupational risk class, which determines the rate of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

By Decree of the Government of the Russian Federation dated June 17, 2016 No. 551, amendments were made to clause 13 of the Rules for classifying types of economic activity as professional risk. They will come into force on 01/01/2017.

As we can see, from 2017 the regulatory act will directly provide for the right of officials who have not received confirmation of the type of activity from the organization to make calculations based on formal information from the Unified State Register of Legal Entities. Please note that they have always acted this way, but in court the insurers defended a different position: it is impossible to charge premiums for a risk class corresponding to a type of activity that was not actually carried out (see Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 14943/10). At the same time, it is worth considering that the Presidium of the Supreme Arbitration Court considered the case in relation to legal relations that arose before 2011, when it became mandatory to update information about OKVED codes in registers. From 2017, the approach of officials, which is disadvantageous to policyholders, will be enshrined at the regulatory level. Therefore, you need to carefully monitor the OKVED codes entered in the Unified State Register of Legal Entities, and also promptly send confirmation of the type of economic activity being carried out to the Social Insurance Fund (see Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55).

About OKUN and BSO

One of the issues of interest to the management company is the legality of registering a BSO when accepting cash from clients as payment for services instead of using a cash register. Currently, this question must be answered in the affirmative: the management company can issue a BSO to customers instead of a cash register receipt. The rationale is based on the following provisions:

• organizations and individual entrepreneurs can carry out cash payments without the use of cash registers in the case of providing services to the population, provided that they issue the appropriate BSO (Part 2 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ);
• to determine whether the services provided belong to the services provided to the population should be based on the All-Russian Classifier of Services to the Population OK 002-93 (see Letter of the Ministry of Finance of the Russian Federation dated May 22, 2014 No. 03-01-15/24495);
• OKUN names housing services (code 041100) and utilities (code 042000).

Due to the entry into force of OKVED 2 OKUN loses its force (see Order of Rosstandart dated January 31, 2014 No. 14-st). Therefore, the question arises: on the basis of what act should it be established whether an organization has the right to issue a BSO instead of a cash register receipt?

On June 28, 2016, Rosstat Order No. 244 dated May 23, 2016 “On approval of collective classification groups “Paid services to the population” based on the All-Russian Classifier of Types of Economic Activities (OKVED 2) OK 029-2014 (NACE Rev. 2) and “Paid Services” came into force population" based on the All-Russian Classifier of Products by Type of Economic Activities (OKPD 2) OK 034-2014 (KPES 2008)." The text of the order itself notes that the groupings are used for the purpose of generating official statistical information on the volume of paid services provided to the population.

In the absence of another source and in the absence of official explanations, it seems logical to use this order of Rosstat in order to establish the right of an organization to refuse to use CCP in favor of registering a BSO. Here is a fragment from the said regulatory document.

Particular attention should be paid to bill No. 968690-6, which was adopted by the State Duma in the third reading on June 14, 2016. It completely changes the entire system of using cash registers and issuing BSO. Companies that will continue to operate in the future should familiarize themselves with it in detail, but for now we will only note that in Part 8 of Art. 7 of this bill formulates transitional provisions relevant for management organizations.

Organizations and individual entrepreneurs performing work and providing services to the public have the right not to use cash register equipment, provided they issue the appropriate strict reporting forms in the manner established by Federal Law No.54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” (as amended in force before the entry into force of this federal law), until July 1, 2018.

Thus, the conclusions drawn about the right to issue BSO instead of cash register checks will remain valid for another two years.

Since 2011, organizations and individual entrepreneurs are required to inform the registration authority as soon as possible about changes in the types of activities carried out (update information on OKVED codes specified in the unified state register). The presence in the register (and in some cases confirmation) of real codes will allow officials to avoid administrative liability, optimize the tax obligations of individual entrepreneurs, save on insurance premiums for compulsory insurance under certain conditions, and apply BSO instead of using cash registers. Therefore, this issue cannot be overlooked.

See the article by S. N. Kozyreva “Application of reduced rates of insurance premiums under the simplified tax system” (No. 4, 2016).

Read more about this in the article by N. N. Maksimova “On the type of activity and tariffs of insurance premiums” (No. 2, 2015).

Housing and communal services is a vast area in terms of economic activity. The all-Russian OKVED classifier, which has come into force, however, does not pay due attention to this area of ​​activity, despite its prevalence and versatility. Therefore, many entrepreneurs and other business entities who want to provide services in the housing and communal services sector have many questions related to which OKVED position to choose for activities in the housing and communal services sector. This publication will help you figure this out.

Which business entities can work in this area?

Before clarifying which OKVED codes are suitable for this type of activity, you need to understand a little about the housing and communal services sector itself, and which entities can provide services in this type of economic activity.

From an economic point of view, the housing and communal services sector can be divided into three main sectors:

• provision of services with the supply of thermal energy, water, sewage treatment, supply of electrical energy;
• provision of services related to the maintenance of apartment buildings, where you can accept payments, rent or rent, and provide other related services;
• carrying out various construction works, as well as cleaning the territory, equipping playgrounds, parking lots, alarm systems, and other similar services.

In the first case, only large enterprises, according to the economic classification - natural monopolies, can supply electricity and heat energy, water, and dispose of sewage. Only they have the necessary equipment, specialists and licenses, so small companies and individual entrepreneurs have nothing to do here.
In the second case, no special permits are required, so the second group of services can be provided by individual entrepreneurs, various management companies, and homeowners associations. HOA translates as Partnership of Co-Owners of an Apartment Building. It is these entities that occupy a leading position in the second group of utilities.

The third group is specific. It should be noted right away that work related to the repair and arrangement of territories and residential premises, in some cases, requires a license for certain types of activities. Both large companies and individual entrepreneurs compete successfully here.

From the above we can conclude that services in the housing and communal services sector can be provided by the following business entities:

• large companies - natural monopolies, as well as joint-stock companies;
• management companies;
• LLC, and individual entrepreneurs.

It is important to understand that, despite the wide variety of companies that want to work in the public utilities sector, these services are clearly structured, and competition is great, so before deciding to choose this type of activity, you need to carefully calculate your capabilities.

OKVED code

As mentioned above, the OKVED classifier is not very rich in positions that relate directly to the public utilities sector, but one must understand that this area includes many services that can easily be attributed to other positions not related to housing and communal services. For example, renovating houses and landscaping yards. Such services include many works that are reflected in other sections of OKVED. This is what leads entrepreneurs to some confusion. According to the general rules, for most entrepreneurs who have chosen to provide utility services, the following OKVED codes are most suitable:

• 32 - carrying out real estate management;
• 32.1 - management of the housing stock, which includes the collection of payments for rent and other fees.

As can be seen from these codes, they regulate the second group of public services related to the maintenance, management and provision of housing stock. This applies most of all to management companies and homeowners associations.

The best advice for those who decide to choose this area by choosing an OKVED code is the following. You can apply with an official letter, drawn up in the prescribed manner, for clarification on which OKVED code to choose for providing services in a certain area. It is better to contact Rosstat or the tax office. It is better to format the letter in the form of an information request and wait for a response. After receiving the answer, you can start filling out a special form where you indicate the position. Even in case of unforeseen circumstances, it will be possible to hide behind an answer and explain the error with the answer of the competent government agency.

What is a HOA

Recently, the government of our country has taken a course to improve the quality of public services, and citizens are recommended to unite and create HOAs, thus solving issues related to repairs, insulation of the house, and improvement of the surrounding area, independently. In order for this to be effective, it is recommended to create an HOA (homeowners' partnership). This is a relatively new legal form, which is designed to replace not very effective management companies, because citizens themselves begin to solve their problems and direct the funds they collect for their intended purpose. An HOA is a kind of organization of owners of all apartments in a multi-storey building, who elect a director, an audit commission, and management bodies that report to them and depend on the society of the building.

But there are also some disadvantages to HOAs, which are as follows:

• in order for this organization to be formed, it is necessary to collect a large package of documents, which will include a charter, a drawn up protocol of public meetings, which must be attended by more than 50 percent of all apartment owners who will choose governing and supervisory bodies, but this is not so easy;
• people should support such education and they should be made aware of its positive aspects as well as its negative ones;
• the legislation is not very perfect for such entities, so when carrying out state registration, you will have to run around a lot in various offices;
• and lastly, the HOA is not suitable for old houses, where the last major renovation was done 20-30 years ago, since while the necessary money is collected, the building may fall into even greater disrepair.

But in any case, for new buildings this is an ideal form of education, since you can choose those who will do repairs, clean up the yard and solve other problems, among a large choice between offers.

Housing and communal services include a wide range of activities and are a profitable industry. But entrepreneurs who decide to start a business in this economic sphere begin to face some problems, one of which is the imperfection of OKVED. But there is a way out of this, which is indicated in this publication.

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