Management company type of activity OKVED. The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Housing and communal services is a vast area in terms of economic activity. The all-Russian classifier OKVED, which has entered 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 post will help you figure it 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.

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

• provision of services with the supply of thermal energy, water, treatment of sewage, supply of electrical energy;
• provision of services related to the maintenance of apartment buildings, where you can make payment acceptance, renting or renting, and the provision of other related services;
• carrying out various construction works, as well as cleaning the territory, equipping children's 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 handled by both individual entrepreneurs, various management companies, and homeowners associations. HOA is translated as the Association of co-owners of housing in 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 improvement of territories and residential premises, in some cases, provides for a license for certain types of activities. Both large companies and individual entrepreneurs successfully compete here.

From the above, we can conclude that the following business entities can provide services in the housing and communal services sector:

• 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 wish to work in the public utility sector, these services are clearly structured, and competition is high, 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 saturated with positions that relate directly to the field of public utilities, but it must be understood that this area includes many services that can be safely attributed to other positions not related to housing and communal services. For example, house renovation and landscaping. Such services include many works that are reflected in other sections of OKVED. This is what causes entrepreneurs to be confused. According to the general rules, for most entrepreneurs who have chosen the provision of public services, the following OKVED codes are most suitable:

• 32 - conducting real estate management;
• 32.1 - management of the operation 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 utilities related to the maintenance, management and provision of the housing stock. Most of all, this applies to management companies and homeowners associations.

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

What is 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 the repair, insulation of the house, and the arrangement of the adjacent territory on their own. In order for this to be all effective, it is recommended to create an HOA (partnership of co-owners of housing). This is a relatively new legal form, which is designed to replace not very efficient management companies, because citizens themselves begin to solve their problems and direct the funds they collect to their intended purpose. The HOA is a kind of organization of owners of all apartments in a multi-storey building, who choose their directors, the audit commission, and management bodies that report to them, and depend on the society of the house.

But there are some disadvantages in the HOA, 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 protocol of public gatherings, which should be attended by more than 50 percent of all apartment owners who will be elected by the governing and supervisory bodies, and this is not so easy;
• people should support such education, and they should be made clear about its positive aspects as well as negative ones;
• the legislation is not very perfect for such entities, therefore, during state registration, you will have to run a lot through various offices;
• and lastly, the HOA is not suitable for old houses, where the last overhaul was done 20-30 years ago, since until the necessary money is collected, the building may become even more unusable.

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

Housing and communal services provides for a wide range of activities, and belongs to a profitable industry. But entrepreneurs who decide to start a business in this economic area 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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From 2017, is the Criminal Code entitled to issue BSOs to the population instead of CCP checks? What are the consequences of the lack of information about the types of activities actually carried out in the USRIP? Why is it impossible to ignore the obligation to confirm the types of activities carried out in order to determine the class of occupational 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 - OKVED 2) are applied for state registration of legal entities and individual entrepreneurs. What aspects of the company's work are affected by this?

Indication of 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 / [email protected] which entered into force on June 28, 2016. It contains the amendments to be made to the forms of documents submitted to the registration authority during the state registration of legal entities, individual entrepreneurs and peasant (farm) enterprises, approved by Order of the Federal Tax Service of the Russian Federation dated 01.25.2012 No. ММВ-7-6 / [email protected] In all forms that organizations and individual entrepreneurs submit to the registration authority, codes OK 029-2001 (NACE Rev. 1) (hereinafter - OKVED 2001) are replaced by OKVED 2 codes.

Information on the types of economic activity available as of July 11, 2016 will be automatically brought into line with OKVED 2, taking into account the transitional keys that were developed by the Ministry of Economic Development (see Letter No. D28i-221 dated February 9, 2016). Here is a fragment of transitional 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 transitional period was subsequently extended twice. Despite the fact that the former OKVED will be canceled from 01/01/2017, the Federal Tax Service assumes the use of codes for the new OKVED from mid-2016.

If you do not 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 the change in the OKVED code, and individual entrepreneurs are required to report this to the registration authority at the location. The first question that worries 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 (a fine of 5,000 to 10,000 rubles) and under part 3 of the same article for late submission of information (a warning or a fine of 5,000 rubles).

Secondly, an individual entrepreneur using the simplified taxation system and carrying out activities that do not correspond to the OKVED codes declared in the registers bears the risks of taxing such activities under the general taxation system (with personal income tax, VAT). For example, from the 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 taxation 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 AC 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 activities was considered in detail. In addition, the type of activity carried out affects the choice of occupational risk class, which determines the size of the rate of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

Decree of the Government of the Russian Federation No. 551 dated June 17, 2016 amended paragraph 13 of the Rules for classifying types of economic activity as a class of occupational risk. They will come into force on 01/01/2017.

As you 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 calculate on the basis of formal information from the Unified State Register of Legal Entities. Let us note that they have always acted in this way, but in court the insurers defended a different position: it is impossible to accrue premiums for the risk class corresponding to the type of activity that was not actually carried out (see Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.07.2011 No. 14943/10). At the same time, it should be taken into account 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 on OKVED codes in the registers. From 2017, the approach of officials, which is unprofitable for insurers, will be fixed at the regulatory level. Therefore, it is necessary to carefully monitor the OKVED codes entered in the Unified State Register of Legal Entities, and also send confirmation of the type of economic activity carried out to the FSS in time (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 Criminal Code is the legality of issuing a BSO when accepting cash from customers as payment for services instead of using a cash register. At present, this question must be answered in the affirmative: the management company can issue BSO to buyers instead of a cash register receipt. The justification is based on the following provisions:

• organizations and individual entrepreneurs can make cash payments without the use of cash registers in the case of providing services to the public, provided that they issue the appropriate BSO (part 2 of article 2 of the Federal Law of 05.22.2003 No. 54-FZ);
• to determine whether the services provided are services provided to the public, it 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 05.22.2014 No. 03-01-15 / 24495);
• in OKUN, housing services (code 041100) and utilities (code 042000) are named.

In connection with the entry into force of OKVED 2, OKUN becomes invalid (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 the organization has the right to issue a BSO instead of a CCP check?

On 28.06.2016 Rosstat Order No. 244 dated 23.05.2016 “On Approval of the Collective Classification Groupings “Paid Services to the Population” on the basis of the All-Russian Classification of Economic Activities (OKVED 2) OK 029-2014 (NACE Rev. 2) and “Paid Services population" based on the All-Russian classifier of products by type of economic activity (OKPD 2) OK 034-2014 (KPES 2008)". The text of the order itself notes that the groupings are used for the purpose of compiling 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 CRE in favor of issuing a BSO. Here is an excerpt from the said normative document.

Particular attention should be paid to bill No. 968690-6, which was adopted by the State Duma in the third reading on 06/14/2016. It completely changes the entire system of using cash registers and issuing BSOs. Companies that will continue to conduct it in the future should familiarize themselves with it in detail, but for now we only note that in Part 8 of Art. 7 of this bill formulates transitional provisions that are relevant for managing organizations.

Organizations and individual entrepreneurs performing work that provide services to the public have the right not to use cash registers, provided they issue the appropriate forms of strict accountability in the manner established by Federal Law No.54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (as amended, which was in force before the date of entry into force of this federal law), until July 1, 2018.

Thus, the conclusions made about the right to issue BSOs instead of CCP 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 responsibility, optimize the tax obligations of individual entrepreneurs, save on insurance premiums for compulsory insurance under certain conditions, apply BSO instead of using CCP. Therefore, this issue cannot be overlooked.

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

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

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

After considering the issue, we came to the following conclusion:
If it follows from the terms of the contracts that the business activities of the management company are intermediary activities for the purchase of utilities on behalf of the owners of premises in an apartment building, then the income of this organization will be only intermediary remuneration.
For these purposes, contracts with resource-supplying organizations should be concluded after the conclusion of contracts with the owners of the premises.

Rationale for the conclusion:
On the basis of the Housing Code of the Russian Federation (hereinafter referred to as the Housing Code of the Russian Federation), owners of premises in an apartment building have the right to choose a managing organization to manage the apartment building.
Thus, under an apartment building management agreement, the managing organization, on the instructions of, among other things, the owners of premises in an apartment building, for a fee, undertakes to perform work and (or) provide services for managing an apartment building, provide services and perform work on the proper maintenance and repair of the common property in such a house, provide utility services to the owners of premises in such a house and persons using premises in this house, 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 cash) received by a commission agent, agent and (or) other attorney in connection with the performance of obligations under a commission agreement, agency agreement or other similar agreement, as well as on account of reimbursement of costs incurred by the commission agent, agent and (or) other attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the costs of the commission agent, agent and (or) other attorney in accordance with the terms of the contracts concluded . This income does not include commission, agency or other similar remuneration.
Employees of the authorized bodies indicate (see, for example, the Ministry of Finance of Russia dated December 26, 2011 N 03-11-06 / 2/184, dated December 16, 2011 N, the Federal Tax Service of Russia dated July 13, 2010 N, the Federal Tax Service of Russia for the Irkutsk Region dated November 30, 2009 N 16-25/ [email protected]) that if the entrepreneurial activity of the managing 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 activities of the management company are intermediary, the amounts of payments by homeowners for housing and communal services received on the account of the management company should be taken into account as part of its income when determining the tax base for tax paid in connection with using the USN.
In this case, the following should 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 though the principal was named in the transaction or has entered into direct relations with a third party to execute the 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 apply to relations arising from the agency agreement, if these rules do not contradict the provisions of this chapter of the Civil Code of the Russian Federation or the substance 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.
In the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2004 N 85, it is explained that a transaction made before the conclusion of a commission agreement cannot be recognized as concluded in pursuance of the committent's order.
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.
Subject to this condition, the management company applying the simplified tax system, when receiving funds from homeowners for utilities, only agency fees will be taken into account as income when determining the object of taxation.
A similar position was 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:
Legal Consulting Service Expert GARANT
auditor, member of MoAP Kirill Zavyalov

Answer passed quality control

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