If you rent property, then you must pay 13 percent of the NDFL from income, which you get (PP. 4 of paragraph 1 of Art. 208, paragraph 1 of Art. 209 of the Tax Code of the Russian Federation).

At the same time, for landlords, non-individual entrepreneurs, there are two options for paying taxes:

1. Pay tax you should independently.

2. Hold your tax and transfer it to the budget must be a tenant of property.

Consider both situations.

1. You yourself expect and pay NDFL

This duty arises from you if your tenant (p. 1 and 2 Art. 226, paragraphs. 1 of paragraph 1 of Art. 228 of the Tax Code of the Russian Federation):

• an individual who is not an individual entrepreneur. It can be both a citizen of the Russian Federation and a foreigner or a stateless person;
• a foreign organization that has no division in the Russian Federation.

Tax you expect at the end of the year by the formula (clause 1 of Art. 224, Art. 225 of the Tax Code of the Russian Federation):

NDFL \u003d income from the delivery of property for rent for the year x 13%.

In addition, you need to fill tax Declaration In the form of a 3-NDFL for the year, when you leased property and received income. The declaration is surrendered no later than April 30, next year after the year of receiving revenue from rent. It is necessary to submit it to the tax inspection at the place of your residence (paragraph 3 of Art. 228, paragraph 1 of Art. 229 of the Tax Code of the Russian Federation).

Note. To fill the declaration, you can take advantage free programwhich is posted on the website of the Federal Tax Service of Russia atwww.nalog.ru. , in the "Software / Declaration" section.

The amount of tax must be paid to the budget no later than July 15, following the year for renting property (paragraph 4 of Art. 228 of the Tax Code of the Russian Federation). Details for paying tax you can clarify in your tax inspection.

2. The tenant expects and lists the personal inclusion in the budget

If you rent property to a Russian organization, a Russian division of a foreign organization, an individual entrepreneur, a notary or a lawyer, then count and pay personal income tax with rental Must tenant (p. 1 and 2 Art. 226 of the Tax Code of the Russian Federation).

This means that when paying you rental payments, it holds them a part of 13 percent and lists to the budget (para. 1 of paragraph 4 of Art. 226 of the Tax Code of the Russian Federation). Thus, the rent you receive is reduced by the amount of tax. The tenant performs B. this case Tax agent.

At the same time, the tenant is not entitled to list the NDFL from the rent from its own funds (paragraph 9 of Art. 226 of the Tax Code of the Russian Federation).

If the tenant fully retained and paid to the NDFL budget, then you may not file the tax return at the end of the year (paragraph 2 of article 4 of Art. 229 of the Tax Code of the Russian Federation).

However, if the tenant tax did not reduce and did not list (or did it not in full), then you will have to independently calculate and pay personal income tax. In addition, it will be necessary to fill out and pass the tax return (PP. 4 of paragraph 1 of Art. 228 of the Tax Code of the Russian Federation).

Note. There is an opinion that the physicalo in any case independently pays the tax regardless of the status of the tenant. However, in our opinion, if the lease agreement provides for a tenant for holding and pay NDFL with the amount of rent, you do not need to pay the tax yourself.

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Researcher L.E. Basovsky writes that "rent as a type of entrepreneurial activity provides for the transmission by one side (landlord) to the other party (leater) for the fee for temporary possession and use or temporary use of property in the form of non-current assets"

Special attention should be paid to the responsibilities and responsibilities of the parties during the operation of the Tenant facility. In accordance with the current legislation, the right to lease on real estate is subject to state registration, even if the participants did not provide for this in the lease agreement.

Rent as an object of accounting is current and long-term.

Current rental is regulated by the lease agreement concluded by the leaser with the tenant. The term of such a lease cannot be more than one year. The procedure for entering into a lease agreement, its content and property rights of the parties are regulated by ch. 34 of the Civil Code. In the absence of an indication in the Rental Treaty, it is believed that such an agreement is concluded indefinitely. In such a situation, each of the parties on the basis of its interests has the right to refuse the contract at any time under one condition: the initiator of the termination of the contract should inform the other participant no later than one month, and during the lease of real estate - for three months. At the same time, the law or contract may establish a different period for preventing the termination of the lease agreement concluded indefinitely.

For certain types of rent, as well as the lease of certain types of property, the law is allowed to establish a maximum (limit) term of the contract. In such a situation, if the lease term in the contract is not specified and none of the parties abandoned its termination before the expiration of the deadline provided for by the law, the execution of the contract is suspended after the expiration date.

The conclusion of the contract for a period exceeding the limit is considered as a conclusion on the deadline.

When the costs are distributed to inseparable improvements of the leased object, three options for reflecting such costs in the current accounting are possible.

The first option provides for compensation of cost-generated costs by leaser by credit.

The second option takes into account the reimbursement of the tenant by the landlord of expenses to improve the lease.

The third option recognizes the costs produced as direct losses of the tenant. This is possible in a situation if he carried out such costs without coordination with the owner of this property.

In a situation where the rent is rented by a tenant under the terms of a delay of payment, the above VAT amount is taken to deduct after the actual repayment of the obligations of the tenant in front of the landlord.

LLC "X" has an heated warehouse with an area of \u200b\u200b2500 square meters. The meter that is currently not used. The company can be leased on the following conditions:

• - rent taking into account utility payments 500,000 rubles. in year;
• - maintenance heated warehouse is carried out by a tenant;
• - Property remains on the balance of our company.

The calculation of additional income from rental delivery is presented in Table 3.13.

Table 3.13. Calculation of additional income from rental

As Table 3.13 shows, net income from renting a warehouse room will be 360,000 rubles. in year.

The change in the main economic indicators after the event was presented in Table 3.14.

Table 3.14. Major Economic Indicators after the event

Thus, the data of the table 3.14 indicate that due to the introduction of an activity for renting real estate LLC "X" the profitability of production will increase by 0.027%. Four-capacity after the implementation of the event will be 0,908 rubles. / Rub., Which is less than 0.029 rubles. / Rub., Accordingly, the foundation will increase the same indicators by reaching the level of 1,101 rubles / rub. In turn, sales profitability will increase by 0.031%, reaching 0.037% against 0.006% before the implementation of the event.

As a result of the activities carried out, we calculate the general change in the main indicators of profitability of LLC "X"

Table 3.15 shows the cost calculations before the implementation of the proposed activities and after, and the total amount of savings is calculated.

Table 3.15. Indicators of the work of LLC "X" before and after the introduction of events

Name of the indicator	Before introducing events	After the introduction of events	Changes +/-
Cost, rub.
Profit enterprise, rub.
Company revenue, rub.
Net profit, rub.
Profitability of production,%
Fondarity, rub. / Rub.
Fondo studios, rub. / Rub.
Cost profitability,%
Profitability Sales,%

Based on the data presented in Table 3.15 on the change in the profitability indicators of LLC "X" after the implementation of the activities will be a schedule (Figure 3.2).

Fig. 3.2. Profitability indicators of LLC "X" before and after the introduction of events

Thus, the profitability of sales of LLC "X" will increase by 0.219% and reaches a level of 0.225% against 0.006% before the implementation of activities. The profitability of production will also increase after the introduction of activities - by 0.25% and will be 0.263% against 0.013% before the implementation of the event.

Thus, it sees from the data presented that profitability indicators at the expense of the proposed activities will increase significantly and will allow the company to develop and generate income.

head of the Internal Audit Department of the BEST Group of Companies. Real estate management »

GENERAL RENTAL PROVISIONS

As a rule, under the lease of the office, it is implied for renting one or more premises in the building, which are supposed to be used under the office goals. In accordance with paragraph 1 of Article 130 of the Civil Code to real estate (real estate, real estate), everything is durable associated with land, that is, objects, the movement of which is impossible without disproportionate damage to their appointment, including buildings, structures. Thus, a separate room in the building is immovable property.

The procedure for the conclusion and execution of a real estate lease agreement is regulated as general provisions The Rental Civil Code contained in paragraph 1 of chapters 34 "Rent" and the rules of paragraph 4, which regulates the rental of buildings and structures. In this case, the priority of paragraph 4 of the chapters 34 of the Civil Code have, as they are special in relation to general standards. These rules are fully used when leaseing individual premises.

The lease agreement, like any deal, at least one party to which is a legal entity, should be enclosed in simple writing (sub. 1, 1 Article 161 of the Civil Code of the Russian Federation).

Under the lease agreement, the landlord undertakes to provide a tenant property for temporary possession and use or temporary use (Art. 606 of the Civil Code of the Russian Federation). The tenant is obliged to use leased property in accordance with the terms of the lease agreement (paragraph 1 of Art. 615 of the Civil Code of the Russian Federation). The tenant is obliged to maintain the property in good condition, at its own expense, the current repairs and carry the costs of the content of the property, unless otherwise established by law or the lease agreement (paragraph 2 of Art. 616 of the Civil Code of the Russian Federation). If the tenant produced at his own expense and with the consent of the lessor inseparable improvements in leased property, the tenant has the right after the termination of the contract for the reimbursement of the value of these improvements, unless otherwise provided by the lease agreement (paragraph 2 of Art. 623 of the Civil Code of the Russian Federation).

Under the rental agreement, the building or structure the landlord undertakes to convey to temporary possession and use or to temporarily use the tenant building or structure (paragraph 1 of Art. 650 of the Civil Code of the Russian Federation). The transfer of the building or structure with the landlord and the adoption by the tenant is carried out according to the transferring or other document on the transmission, the sides of the parties (Article 655 of the Civil Code of the Russian Federation).

With the termination of the lease agreement, the leased building or structure should be returned to the Lessor in compliance with the rules arising from the transfer of the building or the construction of the landlord to the tenant.

According to paragraph 1 of Article 654 of the Civil Code, the Treaty of Lease of a building or structure should include the amount of rent. In the absence of the condition agreed by the parties in writing the size of the rental fee of the lease agreement of a building or structure is considered nonconnected. At the same time, in cases where the rental fee of a building or structure is established in the contract per unit area of \u200b\u200bthe building (facilities), the rent is determined on the basis of the actual size of a building transferred to the tenant of a building or structure (clause 3 of Article 654 of the Civil Code of the Russian Federation).

In practice, the size of the rent under the lease of an office in most cases is set as follows: a certain amount of rent per month or a year per square meter.

Registration of the contract

In accordance with Article 4 of the Law of July 21, 1997 No. 122-ФЗ "On state registration of rights to real estate and transactions with it", real estate transactions are subject to mandatory state registration. This provision is also contained in Article 131 of the Civil Code. However, in paragraph 2 of Article 651 of the Code, it is clarified that the lease agreement of a building or structure, concluded for a period of at least a year, is subject to state registration and is considered concluded from the moment of such registration. Thus, the lease agreement concluded for a period of less than a year, the mandatory registration is not subject to. This is confirmed by the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of 01.06.2000 No. 53.

In practice, the rental contracts of individual premises, in order to avoid unnecessary trouble related to the need to register the contract, in the overwhelming majority of cases are concluded for a period of less than one year; At the end of the term of the contract, a new contract is concluded.

In accordance with Article 19.21 of the Code of Administrative Offenses, non-compliance with the established procedure for state registration of rights to real estate or transactions with it entails administrative fine on the legal entities from 30 to 40 thousand rubles.

Registration of documents for making payments to expenses

In practice, when leased property, the question often arises: what primary documents confirming the revenues of the landlord and the expenses of the tenant are necessary? Does the landlord obliged monthly with the tenant the act of completed work (services rendered)? In large business centers, where the number of tenants is calculated by hundreds, the signing with each of them "Act of the provision of rental services" requires a large amount of time and labor resources. However, tenant accountants are sometimes afraid, whether they have reason to include rental costs for accounting and tax accounting In the absence of such an act? Let's try to figure out.

In the Civil Code, rental relations are governed by Chapter 34, and provisions on the compensated provision of services - Chapter 39. In paragraph 2 of Article 779 of the Civil Code, it is explained that the rules of chapter 39 apply to contracts for the provision of communication services, medical, veterinary, audit, consulting, information services , training services, tourist services and other services. Chapter 34 does not contain any references to the fact that the lease agreements may apply the individual provisions of the compensated service agreement. Consequently, rent is not a service, but a separate type of entrepreneurial activity.

This was confirmed, for example, by the email of the Ministry of Finance of October 26, 2004, No. 03-03-01-04 / 1/86, signed by the Deputy Director of the Department of Tax and Customs and Customer Tariff Policy A.I. Ivaneyev. According to the Ministry of Finance, rental plates, paid under the rental contract of non-residential premises, is subject to inclusion in other expenses, subject to the validity and confirmation of the relevant primary documents (lease agreement, the act of acceptance and acceptance, accounts for rent payments, payment orders, etc.). As you can see, the act of work performed (services rendered) among necessary documents Not named.

After about a year later, a letter of the Federal Tax Service of the Russian Federation dated September 5, 2005 No. 02-1-07 / 81 "On the confirmation of economic operations by primary accounting documents", where the following is said: "If the lease agreement has been concluded and the act of acceptance and transfer of property is signed, What is the subject of rent, then it follows that the service is implemented (consumed) by the parties to the contract, and, therefore, organizations have a basis for inclusion in the tax base for income tax income from the sale of such a service (at the lessor) and expenses due to With the consumption of the service (at the tenant).

These grounds arise from organizations, regardless of the signing of the act of acceptance and transfer of the service, especially since the requirement for the obligatory compilation of acts of acceptance of services in the form of leases. Neither the Tax Code nor legislation on accounting is not provided for. "

Despite the fact that the FTS called rent a service, she still recognizes that the compilation of a bilateral act is not required here.

However, quite recently, the Ministry of Finance issued another letter dated 07.06.2006 No. 03-03-04 / 1/505, which expressed the opinion that the monthly drawinging of the Act on the provision of lease services of real estate is mandatory. Note that this letter also signed G. A.I. Ivaneyev. During this period (1 year and 7 months) no changes in civil law concerning rental relationships, Did not happen. In paragraph 1 of Article 252 of the Tax Code, the law of 06.06.2005 No. 58-FZ were made amended, which allowed to confirm the costs not only by documents issued in accordance with the legislation Russian Federation, but also documents that are indirectly confirming the costs produced. Thus, compliance with the rigid rules when issuing documents is no longer a prerequisite for the recognition of expenses, it suffices to submit any documents confirming the costs produced. Therefore, the last letter of the Ministry of Finance against the background of these positive changes for taxpayers looks at least strange.

As for the issuance of the tenant of invoices, then the traditional invoice for rent is issued on the last day of each month.

Revenues and expenses of the landlord. Accounting and taxation

Revenues

Accounting

If the landlord is an organization for which rental office space is the main (or one of the main) activities, its revenues can be made up of both the rental and revenues and income for the provision of additional services to tenants (for example, office space cleaning services ). Accounting revenues for rent and from providing additional services is conducted on account 90 "Sales". In accordance with paragraph 5 of the Regulations on accounting "Revenues of the Organization" (PBU 9/99), approved by the Order of the Ministry of Finance of the Russian Federation of 06.05.1999 No. 32N (hereinafter referred to as the PBU 9/99), these revenues are recognized as income from ordinary activities. If the delivery of premises for rent is a one-time, random nature, these revenues are operating (PBU 9/99) and are recorded in account 91 "Other income and expenses".

Value added tax

If the landlord is a VAT payer, its rental revenues and additional services are subject to VAT (sub. 1 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). If the tenant is a foreign citizen or a foreign organization accredited in the Russian Federation, the rent will not be taxed by VAT (paragraph 1 of Art. 149 of the Tax Code of the Russian Federation).

However, this provision is applied in cases where the legislation of the relevant foreign state establishes a similar procedure for citizens of the Russian Federation and Russian organizations accredited in this foreign state, or if such a norm is provided for by the International Agreement (Agreement) of the Russian Federation. The list of foreign countries, with respect to citizens and (or) organizations of which apply the norms of this clause, is determined by the federal executive authority in the field of international relations in conjunction with the Ministry of Finance of the Russian Federation. In a letter of the Federal Tax Service of the Russian Federation of 05/18/2005 No. KB-6-26 / [Email Protected] "On the application of exemption from taxation on the value added tax of the rental of premises provided by foreign citizens and organizations accredited in the Russian Federation" explains what documents the relevant lists are established that should be guided by currently.

Profit Tax

Revenues from the delivery of property for rent are taken into account in the composition of income from sales, if the delivery of premises for rent is the main (or one of the main) activities (paragraph 1 of Art. 249 of the Tax Code of the Russian Federation). In other cases, these revenues are non-dealerization (clause 4 of article 250 of the Tax Code of the Russian Federation).

Costs

Organizations that are delivered to rent office space on an ongoing basis, as a rule, a variety of costs arise. These include:

• utility expenses (payment of electricity, water, heat supply services under contracts concluded directly with energy supplying organizations or as a subabonent through an attached network (Article 545 of the Civil Code of the Russian Federation));
• expenditures (cleaning, small repair, washing windows) on the maintenance of premises for rent and premises common use (Halls, corridors, toilets);
• expenses for the maintenance of complex aggregates and systems located in the building (elevators, escalators, ventilation systems, alarm systems, etc.);
• expenses for payment by specialized organizations for sanitary processing of premises (deratization, disinfection, disinsection);
• expenses on the current and overhaul of premises and public places;
• protection costs;
• rental costs (if the landlord itself is a tenant of the premises and gives them to the sublease);
• expenditures on the payment of land tax or lease land plot in the amount of its share (if the landlord is the owner of the premises);
• immovable property insurance costs;
• other costs of premises and buildings in which they are.

Let us dwell on the most general and relevant moments. In accordance with paragraph 5 of the Regulation on accounting "Organization's expenses" (PBU 10/99), approved by the Order of the Ministry of Finance of Russia dated 06.05.1999 No. 33N in organizations, the subject of activity of which is to provide for the fee for the temporary use of their assets under the lease agreement , expenses on ordinary activities are expensive expenses, the implementation of which is associated with this activity. In other cases, in accordance with paragraph 11 of PBU 10/99, these costs are operating.

For tax accounting, they can be adopted only if they are justified and documented (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). If renting premises are permanent, these expenses relate to the costs associated with production and implementation on the basis of subparagraph 2 of paragraph 1 of Article 253 of the Tax Code (the cost of maintenance and operation, repair and repair and maintenance maintenance fixed assets and to maintain them in good condition). In other cases (the cost of the content of the property transferred under the Treaty) These expenses relate to the non-deactive (sub. 1, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation).

In practice, sometimes there is a situation (most often, if the delivery of the premises for rent is not for the landlord the main activity), when the landlord "reels" a leaser part of its utility costs for electricity, water, heat and discharges it to the invoice. According to the Ministry of Finance, expressed in the letter dated 03.03.2006 No. 03-04-15 / 52, it is unlawful, since the landlord cannot be an energy supply organization for the tenant, since he himself receives electricity to supply the building from a power supply organization. These costs can not be accepted by the tenant for income tax purposes, and VAT cannot be taken to deduct VAT. For the amount consumed by the tenant of electricity, water, the heat is the landlord can increase the rent.

When accounting for expenses for accounting and tax accounting for the repair and maintenance of the building as a whole and its engineering systems, there are sometimes issues in cases where the landlord is not the sole owner of the building, but owns individual premises in it, the rest of the premises belong to other owners (one or several). If these costs carry one of the owners, they can hardly be recognized fair and reasonable in full. In this case, it should be concluded an agreement on joint activity (a simple partnership agreement) with the rest of the owners and follow the chapter 55 of the Civil Code and the Regulation on accounting "Information on participation in joint activities" (PBU 20/03), approved by order of the Ministry of Finance of the Russian Federation dated November 24, 2003 No. 105n.

Tenant expenses. Accounting and taxation

Profit Tax

The tenant in connection with the office rentals also arise. Let us dwell on some of them.

Inseparable improvements in rented facilities of fixed assets are included in the amortized property since 2006 (the law of June 6, 2005 No. 58-FZ). In accordance with paragraph 1 of Article 258 of the Tax Code Capital investments in the leased facilities of fixed assets produced by the tenant with the consent of the lessor, the value of which is not reimbursed by the landlord, amortized by the tenant during the term of the lease agreement based on the amount of depreciation calculated according to the term useful usedetermined for leased facilities of fixed assets in accordance with the classification of fixed assets. This means that if at the end of the lease agreement, the useful life of capital investments will not end, at the end of the term of the lease agreement, the tenant must still stop accrual of depreciation on depreciable property in the form of capital investments in the form of inseparable improvements. In the event that the lease agreement is prolonged, the organization may continue to accrual depreciation in the prescribed manner.

If the cost of inseparable improvements is reimbursed by the leaser with the landlord, then the leaser accrues for them. In accordance with paragraph 2 of Art. 259 NK RF accruitment of depreciation on depreciable property in the form of capital investments in objects of leased fixed assets, which, in accordance with this chapter, is subject to depreciation, begins at the tenant from the 1st day of the month following the month in which this property was commissioned. Explanations on these issues are contained in the letter of the Ministry of Finance of the Russian Federation of March 15, 2006 No. 03-03-04 / 1/233.

LLC Shelest Rent an office space from the Business Center LLC and in May 2006, with the consent of the lessor, inseparable improvements in the rented premises (established a fire alarm cost of 30,000 rubles, including VAT - 4,576 rubles.). In accordance with the classification of fixed assets included in the depreciation groups approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1, the fire alarm is refer to the fourth group. Useful life - from 5 to 7 years. The Commission has established a useful life of 61 months. The lease agreement expires after 3 years (36 months). In accounting will be the following wiring:

The procedure for paying VAT under lease of state property

If the landlord (and owner of the property) are government authorities, local governments and leased state property (federal property, property of constituent entities or municipal), the tenant becomes a tax agent and is obliged to calculate the tax base of VAT (Article 161 of the Tax Code of the Russian Federation) . According to paragraph 3 of Article 161, the tax base is defined as the amount of rent with the tax. At the same time, the tax base is determined by the tax agent separately for each leased object of property. In this case, tax agents recognize tenants who are obliged to calculate, keep from the revenues paid to the landlord, and pay the appropriate tax amount into the budget.

The amount of tax payable to the budget is calculated and paid by tax agents in full (clause 4 of Art. 173 of the Tax Code of the Russian Federation). At the same time, the deductions are subject to tax amounts paid by customers - tax agents on the basis of documents confirming the payment of taxes (Art. 171 of the Tax Code of the Russian Federation).

The right to the specified tax deductions have buyers - tax agents consisting of tax authorities and the acting taxpayer. According to paragraph 1 of Article 172 of the Tax Code, tax deductions are made on the basis of documents confirming the payment of taxes withholding tax agents.

The organization rents an office space in a building, which is state ownership since January 2006. The amount of rent taking into account VAT is 23,600 rubles. per month. The amount of VAT is listed in the budget simultaneously with the rent. In January, the following wiring are made: Debit 20, 26 Credit 76 - 20,000 rubles. - Rent per month is credited; Debit 19 Credit 68 / A - 3 600 rubles. (23 600 rubles. X 18/118%) - accrued VAT from rent; Debit 76 Credit 51 - 20,000 rubles. - transferred per month listed; Debit 68 / A. Credit 51 - 3 600 rubles. - Listed in the VAT budget (the duties of the tax agent are executed). In the same month, circumstances emerged to accept VAT to deduct, which was reflected by the wiring: Debit 68 Credit 19 - 3 600 rubles. - Adopted to deduct the amount of VAT on the basis of an invoice issued by the tenant. This amount is reflected in the declaration for January 2006 in the "Tax deductions" section, line 260.

How to apply "Simplified" Kurbanghaleev Oksana Alekseevna

Revenues from leasing property

According to paragraph 4 of Art. 250 Tax Code of the Russian Federation Revenues from the rental of property for rent belong to the non-deactive income of the enterprise, provided that the delivery of property for rent is not the main activity of the enterprise.

It should be borne in mind that the location of the real estate object, which is transferred for rent, does not matter. To pay a single rental tax Organization - "Simplist" should at the place of its location (the letter of the Ministry of Finance of Russia of 02.12.2005 No. 03-11-04 / 2/143).

When concluding a lease-income tax agreement, applying a simplified taxation system, is the sum of the actually received rent. Rent can be installed not only in a solid amount of payments that the tenant is obliged to make monthly. Paragraph 2 The 614 Civil Code of the Russian Federation provides for the rental of property by:

- payments to the share of income that are obtained as a result of the use of leased property;

- providing a tenant of certain services;

- transfer by tenant to the landlord of the thing specified in the contract, in ownership or rent;

- laying on the tenant costs to improve the leased premises, which are provided for by the lease agreement.

Parties may provide in the lease agreement the combination of these forms of rent or other forms of rental.

Therefore, the income from the delivery of property for rent arises regardless of whether it was obtained in the form of cash, property or in the form of transfer to the lessor of the cost of improving the leased property (a letter of the MNS of Russia in Moscow from 01.07.2004 No. 21-09 / 43685) . In the latter case, the date of recognition of income will be the day of signing the act of acceptance and transfer of work performed. Based on this act, the accountant makes the appropriate entries in the book of income and expenses.

Suppose that an organization applying a simplified taxation system is rented non-residential premiseswhich belongs to her on the right of ownership. Under the terms of the lease agreement, the tenant reimburses the landlord the costs of electricity, water supply, heat supply, etc.

In this case, the amount of reimbursement of operational and utility costs The landlord organization should include in the composition of non-revenue income (letters of MNS of Russia from 11.05.2004 No. 22-14 / 881 and the management of the Federal Tax Service of Russia in Moscow dated 09.29.2005 No. 18-11 / 3/69533).

The specialists of the Ministry of Finance of Russia adhere to the same position (letters of the Ministry of Finance of Russia dated November 17, 2008 No. 03-11-05 / 274, from 02.23.2004 No. 04-02-05 / 1/19, from 02.02.2005 No. 03-03-02 -04/2/2 and from 09/05/2007 No. 03-11-05 / 215).

It does not matter, lists the tenant cash At the current account of the landlord or directly energy and water-supplying organizations (the letter of the Ministry of Finance of Russia of August 16, 2005 No. 03-11-04 / 2/48).

At the same time, the landlord may include its costs for paying utilities on the premises, which is leased (the letters of the Ministry of Finance of Russia of August 22, 2005 No. 03-11-04 / 2/57 and the management of the Federal Tax Service of Russia in Moscow from 01/15/2007 No. 18-8 / 3/02040), but only under the condition that he chose incomes reduced by the amount of expenses as an object of taxation.

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Buying an apartment in a mortgage to lease it and here's another classical error in the lack of planning. In recent years, many people buy an apartment in a mortgage to pass it out for rent and transferred credit payments to rental payments. Alena, yielding to the apartment fever,

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13.4.6. Revenues from the delivery of property for rent (PACHT) to this kind Income includes revenues received from renting any movable and real estate, for example: land plots; buildings and their parts (for example, apartments); marine and river vessels; Machines I.

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Be sure to follow the deadline for ordering the order of the order is negotiated in advance and is prescribed in technical task Or in a contract with the client. The order of the order is clearly fixed, and you do not have the right to disrupt the deadlines. Point. No matter how paradoxically it seemed to you, but

Tax accounting of revenues in the amount of rent depends on whether the rental for organizing the main activity or not.

Situation: what income when calculating the income tax attribute a fee received for the rental of property for rent is to revenue from sales or non-deactive income?

The concept of systematic is used in the meaning used in paragraph 3 of Article 120 of the Tax Code of the Russian Federation, twice and more calendar year. Such an approach to the application of the concept "systematization" was enshrined in paragraph 2 of section 4 Methodical recommendations For the application of chapter 25 of the Tax Code of the Russian Federation (approved by the Order of the Ministry of Emergency Situations of Russia of December 20, 2002 No. BG-3-02 / 729). To date, this document has lost strength (order of the Federal Tax Service of Russia dated April 21, 2005 No. SAE-3-02 / 173). However, the proposed interpretation of the concept of "systematic" retains its relevance, which is confirmed by representatives of the tax office (see, for example, a letter of UMNS of Russia in the Moscow region of March 25, 2004 No. 04-23 / 03451) and arbitration courts (see, for example, Resolution of the FAS of the Volga-Vyatka district dated October 26, 2005 No. A28-4710 / 2005-34 / 29).

Revenue recognition date

If the organization uses the method of accrual and transfer of property to rent is one of the main types of its activities, then admit to the date of implementation of this service. As a general rule, the date of the actual provision of rental services is the day of signing a monthly act (if such a document is compiled). At the same time, the presence or absence of actual receipt of money at the time of recognition of income does not affect. Such a conclusion allows paragraph 3 of Article 271 of the Tax Code of the Russian Federation. Similar clarification contains a letter of the Ministry of Finance of Russia of May 27, 2015 No. 03-03-06 / 1/30408.

Situation: at what point when calculating the income tax, recognize the amount of rent in income, if the acts on the provision of services are not prepared monthly? Property for rent is the main activity of the organization. The organization applies the accrual method.

Rent a rent in income on the last day of each month (Art. 271 of the Tax Code of the Russian Federation).

When the accrual method, revenues are recognized in the reporting (tax) period in which they took place (paragraph 1 of Art. 271 of the Tax Code of the Russian Federation). Under contracts related to several reporting (tax) periods, income between them need to be distributed Taking into account the principle of uniformity of recognition of income and expenses (paragraph 2 of Art. 271 of the Tax Code of the Russian Federation).

If the organization uses the method of accrual and transfer of property to rent - one of the main types of its activities, then income must be recognized as the date of implementation of this service (paragraph 3 of Art. 271 of the Tax Code of the Russian Federation). As a general rule of the date of the actual provision of rental services is the day of signing a monthly act.

However, legislation does not oblige the landlord monthly to exhibit acts about the provision of services under the lease agreement . At the same time, the service for tax purposes is recognized by the activities whose results do not have a material expression (paragraph 5 of Art. 38 of the Tax Code of the Russian Federation). Within the framework of the lease agreement, the landlord provides rental services to the leater constantly (daily) during the entire term of the contract.

From the foregoing, it can be concluded that, in the absence of acts on the provision of services, the landlord must determine the income tax base (including revenues) on the results of each reporting (tax) period (paragraph 1 of Art. 54, paragraph 2 of Art. 286 NK RF). Following this logic, the Ministry of Finance of Russia took the same position in the letters of April 4, 2007 No. 03-07-15 / 47 (brought to the attention of tax inspects with a letter of the Federal Tax Service of Russia dated April 28, 2007 No. PC-6-03 / 360) , on February 8, 2005 No. 03-04-11 / 21. Despite the fact that these letters relate to the issues of calculating VAT, the arguments given in them regarding the date of the rental services can be applied to the procedure for calculating income tax.

If the organization uses the method of accrual and transfer of property for rent is not the main activity, the date of recognition of rental income will be:

• or the date of the implementation of calculations in accordance with the terms of the contracts;

• or date of presentation to the landlord of documents serving the basis for settlements;

• either the last day of the reporting or tax period.

These options are provided for in subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia in a letter of March 4, 2008 No. 03-03-06 / 1/139 is adhered to a similar position.

Since the recognition of rental income from the accrual method does not depend on the fact of payment, then the advance payment received from the tenant to include in the composition of tax revenues is not necessary (sub. 1, paragraph 1 of Art. 251 of the Tax Code of the Russian Federation). In revenues include the part of the advance, which refers to the previously provided.

If the organization applies the cash method, then the revenues from the delivery of property for rent must be reflected in the reporting period in which the payment will actually go for the services rendered (paragraph 2 of Art. 273 of the Tax Code of the Russian Federation). If an advance payment is received on the rental fee, then its amount also take to an increase in taxable profits (sub. 1, paragraph 1 of Art. 251 of the Tax Code of the Russian Federation, paragraph 8 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 No. 98).

An example of reflection in accounting and with taxation of the landlord of the rental amounts. Transfer of property for rent is a separate type of activity or landlord. The landlord organization applies the general tax system

One of the activities of Alfa CJSC is to lease fixed assets. In January, Alfa acquired for rent a non-residential premises worth 2,456,000 rubles. (including VAT - 374 644 rub.). Next month, the object was transferred to the tenant.

Starting from February "Alpha" charges a monthly rent in the amount of 90,000 rubles. (including VAT - 13 729 rubles.). Payment from the tenant also comes monthly (on the last day of the month for which services were rendered).

In January:

Debit 08 Credit 60
- 2 081 356 rub. (2 456 000 rub. - 374 644 rubles) - reflected costs for the purchase of the room;

Debit 19 Credit 60
- 374 644 rub. - VAT accounts for the acquired main means;

Debit 60 Credit 51

- 2 081 356 rub. - It is customary to take into account the room intended for rental;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 374 644 rub. - adopted to deduct VAT on the main means;

- 2 081 356 rub. - Received the room.

In February:

Debit 62 Credit 90-1

Debit 90-3 Credit 68 subaccount "Calculations on VAT"
- 13 729 rub. - Accrued VAT with rental amounts;

Debit 51 Credit 62

The organization pays a profit tax monthly, applies the accrual method. In February, an accountant reflected in the tax base revenue from sales in the amount of 76,721 rubles. (90 000 rub. - 13 729 rub.).

Differences due to drops of courses

Situation: how does the landlord when calculating the income tax take into account the differences arising from the drops of courses on rental payments in 2015? Prices agreed in y. e., and calculations lead in rubles. The contract signed in 2014.

Differences arising from rent payments 2015, consider how coursework. Those that arise on the obligations of 2014 - as sums.

To distinguish exchange differences from summable, because they take into account them in different ways. In general, since 2015, the concepts of "summits" in the Tax Code of the Russian Federation there are no more. All differences in currency and y. e. They consider courses. Consider them in existing rules . But there is one exception. According to transactions in y. e. concluded before January 1, 2015, the difference due to drops of courses, recognize as a sum of old rules (paragraph 3 of Art. 3 of the Law of April 20, 2014 No. 81-FZ).

In the Tax Code of the Russian Federation, determining what to consider the "concluded transaction" is not. Therefore, we turn to civil law. In it, the transaction recognizes the actions of citizens and organizations aimed at establishing, changing or termination of rights and obligations (paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, Art. 153 of the Civil Code of the Russian Federation).

Therefore, in the considered case, the transaction is the emergence of the obligation to pay for rent, and from the other side - the right to demand this amount. The fact of signing the contract is secondary here. More importantly, was the tenant property of the landlord or not.

Other examples. In trade, the moment of commitments will depend on the time of shipment or receipt of prepayment. According to loans, the obligations arise only after the borrower receives money from the lender.

Therefore, in order to correctly take into account the difference, look at the date when an obligation arose, and not on the day of signing the contract.

Confirm this logic and explanations in the letters of the Ministry of Finance of Russia dated May 29, 2015 No. 03-03-06 / 1/31100, of May 25, 2015 No. 03-03-06 / 1/2921, of May 21, 2015 No. 03-03-06 / 1/2 29152.

VAT

Revenues in the amount of rent are subject to VAT (sub. 1, 1 Article. 146 of the Tax Code of the Russian Federation). The fact is that the provision of property for rent from the point of view of chapter 21 of the Tax Code of the Russian Federation is seen as the provision of paid services, which is the object of taxation of VAT. The exceptions are cases when:

• residential premises are available in the housing stock of all forms of ownership;

• the tenant is a foreign citizen or a foreign organization, which consist of tax accounting in Russia.

In these cases, the rental VAT is not subject to.

An exception to the taxation of VAT lease agreements with foreign citizens or organizations is applied if the legislation of the foreign country is the tenant:

• or a similar mutual order has been established against citizens of Russia and Russian organizations accredited in this foreign state;

• or if such a norm is provided for by the International Treaty (Agreement) of Russia.

This is stated in paragraph 1 and subparagraph 10 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation.

The joint order of the Ministry of Foreign Affairs of Russia and the Ministry of Finance of Russia of May 8, 2007 No. 6498 / 40n approved a list of foreign countries, with respect to citizens and (or) organizations of which the exemption from VAT is applied during the provision of premises. This list does not contain any restrictions related to the relevant foreign exchange rate to citizens and organizations of our country.

Situation: can the organization use the benefit from VAT in the provision of office space to the permanent representation of the Austrian organization?

Yes maybe.

The list of foreign countries, with respect to citizens and organizations of which the benefit on VAT, provided for in Article 149 of the Tax Code of the Russian Federation, in the delivery of premises for rent, approved by order of the Russian Foreign Ministry and the Ministry of Finance of Russia dated May 8, 2007 No. 6498 / 40N. Austria This list includes. It also installed views of the premises, when leaseed which the benefits are applied, are service (office) and residential premises.

Therefore, if the organization provides for rent office rooms A foreign organization accredited in Russia and is a resident of Austria, VAT on the amount of rent does not accrue (paragraph 1 of Art. 149 of the Tax Code of the Russian Federation).

In accordance with paragraph 1 of Article 154 of the Tax Code of the Russian Federation, the tax base of VAT should be determined on the basis of the cost of services rendered (rental amounts) without VAT. Calculate it as the services and presentation of settlement documents.

Documents confirming the provision of rental services are:

• lease contract;

• act of acceptance and transfer of property to the leaseder;

• act of the provision of lease services (if its preparation is provided for by the contract).

The date of occurrence of the taxable VAT turnover is the earliest of the following dates:

• day of providing landlord of services The last day of each tax period during the entire period of the lease agreement;

• payment day, partial payment at the expense of the upcoming provision of services.

Such a conclusion makes it possible to make the norms of subparagraph 1 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation and the letters of the Ministry of Finance of Russia of May 24, 2010 No. 03-07-11 / 200, dated April 4, 2007 No. 03-07-15 / 47.

For the amount of rent, the landlord is obliged expose Tenant invoice (paragraph 3 of Art. 168 of the Tax Code of the Russian Federation).

Situation: how often should the landlord set the invoice to the tenant? The lease agreement is concluded on long term. According to the contract, monthly acts on the provision of rental services are not compiled.

The procedure for issuing invoices does not depend on the compilation of acts on the provision of rental services. The invoice for the landlord must set within five calendar days from the moment that the rental services for rent were provided (paragraph 3 of Art. 168 of the Tax Code of the Russian Federation). This is explained by the fact that services are implemented (consumed) in the process of providing them (paragraph 5 of Art. 38 of the Tax Code of the Russian Federation). Documents confirming the provision of rental services are:

• lease contract;

• act of acceptance and transfer of property to the tenant.

This is stated in the letters of the Ministry of Finance of Russia dated November 9, 2006 No. 03-03-04 / 1/742, as well as the Federal Tax Service of Russia of September 5, 2005 No. 02-1-07 / 81.

Thus, if the lease agreement does not provide for another, monthly compilation of acts on the provision of services for the provision of property is not necessary.

With regard to lease agreements, the term of which covers more than one tax period on VAT, the financial department provides such clarifications (the letter of the Ministry of Finance of Russia dated April 4, 2007 No. 03-07-15 / 47). If the terms of the lease agreements are not provided for preliminary payment of services, the landlord must determine the tax base on VAT on the last day of the quarter, in which services were provided (March 31, June 30, October 31 and December 31). Accordingly, for five calendar days at the end of each quarter, the landlord must exhibit the tenant invoice for services rendered in the past period. This is explained so. The service for tax purposes is recognized by activities whose results do not have a material expression (paragraph 5 of Art. 38 of the Tax Code of the Russian Federation). Within the framework of the lease agreement, the landlord provides rental services to the leater constantly (daily) during the entire term of the contract. Therefore, the landlord is obliged to determine the tax base on VAT on the results of each quarter (paragraph 1 of Art. 54, paragraph 4 of Art. 166 and Art. 163 of the Tax Code of the Russian Federation). Early (while the period in which the rental services are not over) to expose invoices can not (letters of the Ministry of Finance of Russia dated February 8, 2005 No. 03-04-11 / 21 and July 2, 2008 No. 03-07- 09/20).

The amounts of tax calculated and paid with the sums of advances, accept the tax period in which the service will be provided (clause 8 of Article 171, paragraph 6 of Art. 172 of the Tax Code of the Russian Federation).

Property redemption by tenant

redemption property

• expenses related to its disposal (for example, delivery, residual value property) (sub. 1 and 3 of paragraph 1 of Art. 268 of the Tax Code of the Russian Federation);

• revenues from its sale (redemption value of the property) (Art. 249 of the Tax Code of the Russian Federation).

Read more about this:

• How to take into account when taxing the sale of fixed assets when redeeming leased fixed facilities;

• How to reflect in accounting for the implementation of materials When redeeming leased objects of other property.

The sale of goods (works, services) in Russia is recognized as an inclusion of VAT (sub. 1, 1 Article. 146 of the Tax Code of the Russian Federation). Therefore, from revenue in the amount of the redemption value of the property must be paid by VAT. The tax amounts paid by advance at the expense of the redemption value of the property, take to deduct immediately after the transfer of the object to the tenant (paragraph 8 of Art. 171 and paragraph 6 of Art. 172 of the Tax Code of the Russian Federation).

Outdoor and UHNVD

If the organization applies the general tax system and pays UTII, the amount of rent within the activities translated on UNVD and activities on general System Taxation must be taken into account separately in order to calculate the income tax and VAT by the direct account method (clause 9 of Art. 274, paragraph 1 of Art. 146, paragraph 3 of Article 4 of Art. 346.26 of the Tax Code of the Russian Federation).

Revenues associated with the submission of property for rent, on the activities translated on UNVD, will not affect the definition of the tax base for UNVD (paragraph 1 and 2 of Article 346.29 of the Tax Code of the Russian Federation).

In order to take into account when calculating the tax on the profit of the amount of the rent received on the total tax system, use .

USN

Situation: what income in the calculation of a single tax in the simplification is attributed to the fee obtained for the delivery of property for rent, - to revenue from sales or non-deactive income?

If the property is leased on a systematic basis, then to revenues from sales. Otherwise, reflect the rental payments in the composition of non-revenue income.

Organizations that are used by simplified determine taxable revenues based on articles 249 and 250 of the Tax Code of the Russian Federation (clause 1 of Art. 346.15 of the Tax Code of the Russian Federation).

The income from the delivery of property for rent is non-realization, if not refers to sales revenues (clause 4 of Art. 250 Tax Code of the Russian Federation). The criterion is not provided for the criterion for assigning rental fees to the revenue from the implementation of the Tax Code of the Russian Federation. However, it contains a condition for incorporating expenses related to the rental of property for rent. So, if the organization gives property to a systematic basis, the costs of such activities are related to the implementation (sub. 1, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). Accordingly, the revenues from it must be recognized as part of revenue from sales.

The concept of systematicity is used in the value used in paragraph 3 of Article 120 of the Tax Code of the Russian Federation, twice and more during the calendar year. Such an approach to the application of the concept of "systematic" was enshrined in paragraph 2 of section 4 of the Methodological recommendations for the application of chapter 25 of the Tax Code of the Russian Federation (approved by the Order of the Ministry of Education and Science of Russia of December 20, 2002 No. BG-3-02 / 729). To date, this document has lost strength (order of the Federal Tax Service of Russia dated April 21, 2005 No. SAE-3-02 / 173). However, the proposed interpretation of the concept of "systematic" retains its relevance, which is confirmed by representatives of the tax office (see, for example, a letter of UMNS of Russia in the Moscow region of March 25, 2004 No. 04-23 / 03451) and arbitration courts (see, for example, Resolution of the FAS of the Volga-Vyatka district dated October 26, 2005 No. A28-4710 / 2005-34 / 29).

The date of receipt of income is the day when the organization actually received funds from the tenant to pay for its debt. The amount of rent obtained in the form of an advance is included in the income on simplified, immediately at the time of its receipt to the organization. This procedure follows from paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation and the letters of MNS of Russia of June 11, 2003 No. SA-6-22 / 657, the Ministry of Finance of Russia of January 25, 2006 No. 03-11-04 / 2/15 and decisions Of the Russian Federation of January 20, 2006 No. 4294/05.

An example of reflection in accounting and with taxation of the landlord of the rental amounts. Transfer of property for rent is a separate type of activity or landlord. The landlord organization applies a simplified, the tax pays from the difference between income and expenses

One of the activities of Alfa LLC is to lease fixed assets. In January, Alfa acquired for rent a non-residential premises worth 2,456,000 rubles. (including VAT - 374 644 rub.). Next month, the object was transferred to the tenant.

Starting from February "Alpha" charges a monthly rent in the amount of 90,000 rubles. Payment from the tenant also comes monthly (on the last day of the month for which services were rendered).

The accounts include the following entries.

In January:

Debit 08 Credit 60
- 2,456,000 rubles. - reflects the cost of purchasing the premises;

Debit 60 Credit 51
- 2,456,000 rubles. - paid object;

Debit 03 Subaccount "Own Property" Credit 08
- 2,456,000 rubles. - It is customary to take into account the room intended for rental;

Debit 03 Subaccount "Property, leased" Credit 03 Subscribe "Own Property"
- 2,456,000 rubles. - Received the room.

In February:

Debit 62 Credit 90-1
- 90 000 rubles. - Rental fees are calculated;

Debit 51 Credit 62
- 90 000 rubles. - Received from the tenant.

In March:

Debit 62 Credit 90-1
- 90 000 rubles. - Rental fees are calculated;

Debit 51 Credit 62
- 90 000 rubles. - Received from the tenant.

The resulting rent in the amount of 180,000 rubles. (90 000 rub. + 90 000 rub.) Accountant reflected in the book of accounting of income and expenses for the first quarter .

The lease agreement may provide redemption property Tenant. In this case, for tax purposes, the operation on the transfer of redefined property under the lease agreement is reflected as its implementation (paragraph 1 of Art. 624 of the Civil Code of the Russian Federation). At the date of the transfer of ownership of the ownership of the object transferred to the object reflect:

• the costs associated with its disposal, if they are provided in Article 346.16 of the Tax Code of the Russian Federation (for example, delivery, purchase value of the property);

• revenues from its sale (redemption value of the property) (paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation).

ENVD

The object of taxation of ENVD is the imputed income (Art. 346.26 of the Tax Code of the Russian Federation). Therefore, on the calculation of the tax base, income in the form of a fee for the provision of property for rent does not affect.