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Vorozhbitova Krystyna

Chief Accountant

Leading specialist with practical experience in economics and accounting

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Chief Accountant Kristina Vorozhbitova about a single taxpayer of the 2nd group, who rents premises

Single taxpayers of the 2nd group, renting the premises of a legal entity. Single taxpayers of the 2nd group are not limited in the choice of imports and goods and services for work. Restrictions apply only to those situations where the single taxpayer performs the work himself, provides services for other persons, and the customers may be single taxpayers and citizens. Real estate lease is not an exception if Group 2 decides to rent real estate to a single taxpayer. person, there is no cause for concern even for sublease citizens.

The sole taxpayer of group 2 has the right to sublease. Rent what he rents. The ban is only the activities of real estate agencies, ie. he can be an intermediary in the purchase – sale or lease of property. But he can personally rent both his own property and leased. To sublease real estate, you must first obtain written permission from the landlord or in the lease agreement to indicate that the entrepreneur has the right to sublease the property. Since the entrepreneur subleases real estate, his client (landlord) can only be single taxpayers or in our case, the landlord is a citizen.

You also need to keep in mind the restrictions on the area for rent. You can rent any room, and not more than 300 square meters. m of non-residential real estate or less than 100 sq.m. residential real estate.
What to do if your room is larger in area? Use it for yourself or don’t use it at all.
As for the act of acceptance of the transfer of lease services, it is desirable to draw up, but these are mandatory.

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