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Sole Proprietor of Group 2 rents premises to a legal entity

Is this supposed? Is it possible to place such a room in a sublease to a citizen (individual)? Do I need to issue a receipt when I receive a cash lease? Do you need an act of work / service?

Let’s start with the fact that the united doctors of group 2 are not limited to who they have to buy goods / work / services. Restrictions apply only to situations where a sole trainee performs work himself / renders services to other persons. Customers can be only single tax officers or citizens.

Renting a property is no exception. Therefore, if the only member of the group 2 decided to lease real estate in a legal entity, there is no reason to worry.

Sublease of a citizen. Here too, without “surprises”:

1) the sole member of the group 2 has the right to engage in sublease. Lease what he rents for rent. The prohibition is limited to the activities of real estate agencies, ie E. He can not be a mediator when buying or selling property. And personally, he can lease it as his own property, and leased;

2) to transfer the property to a sublease, you first need to either obtain written permission from the landlord or, in the lease, indicate that the entrepreneur has the right to transfer the property to sublease;

3) since an entrepreneur submits real estate, its clients (tenants) may be only single tax officers, or in our case, the lessee is a citizen;

4) also it is necessary to remember about restrictions on renting out the area: to rent can be any room, and to rent – only ≤ 300 square. m non-residential real estate or ≤ 100 sq. m. m of residential real estate.

If your room is larger than the area – use the surplus for yourself (or do not use it at all), but do not give it to a loan or sublease (even speaking at the same time as a citizen), otherwise tax will deprive you of simplistic ones.

Settlement document and act. Recently, tax authorities require that a businessman issue a receipt for cash (in duplicate: himself and the tenant). It is better to comply with this requirement, because the penalty for breach is “penny”.

As for the act of acceptance and transfer of services for rent, then it should be considered, preferably, but not necessarily.

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