Where should I include the costs of renting the premises? When is rent recognized as a direct expense?

The requirements of the Civil Code of the Russian Federation, provided for the rental of buildings and structures, apply to the rental of non-residential premises (information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01.06.2000 No. 53).

That is, the lease agreement for non-residential premises must stipulate the amount of rent. In the absence of a condition agreed upon in writing by the parties regarding the amount of rent, the lease agreement for non-residential premises is considered not concluded (clause 1 of Article 654 of the Civil Code of the Russian Federation).

At the same time, unless otherwise provided by the contract, the amount of rent may be changed by agreement of the parties within the time limits provided for by the contract, but not more than once a year (clause 3 of Article 614 of the Civil Code of the Russian Federation).

That is, having concluded a lease agreement for non-residential premises, the parties to the agreement determine the amount of the monthly rent.

According to paragraphs. 10 p. 1 art. 264 of the Tax Code of the Russian Federation, rental payments for leased property are classified as other expenses associated with production and sales. At the same time, expenses in the form of rental payments are taken into account for profit tax purposes, provided they comply with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. That is, these expenses must be economically justified, supported by documents and carried out for activities aimed at generating income.

In accordance with paragraphs. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation, when applying the accrual method, the date of expenses in the form of lease payments is recognized as one of the dates:

Settlement date in accordance with the terms of concluded agreements;

The date of presentation to the taxpayer of documents serving as the basis for making calculations;

Last date of the reporting period.

The organization can choose one of the three proposed in paragraphs. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation of ways to recognize expenses in the form of payment to third-party organizations for the services they provide and consolidate it in the accounting policy (letter of the Ministry of Finance of Russia dated 08/29/2005 No. 03-03-04/1/183, Federal Tax Service of Russia for Moscow dated 08/06/2009 No. 16-15/080966).

At the same time, for tax purposes, leasing property is the provision of services, because the results of such activities do not have material expression, they are sold and consumed in the process of carrying out this activity (clause 5 of article 38 of the Tax Code of the Russian Federation).

Accordingly, if the contracting parties have concluded a lease agreement and signed an act of acceptance and transfer of the property that is the subject of the lease, then it follows that the service is sold (consumed) by the parties to the agreement and, therefore, organizations have a basis for inclusion in the tax base for the tax on profit of the amounts of income from the sale of such a service (lessor) and expenses in connection with the consumption of the service (tenant) (letters of the Federal Tax Service of Russia for Moscow dated June 30, 2008 No. 20-12/061162, dated March 26, 2007 No. 20-12/027737, Federal Tax Service of Russia dated 09/05/2005 No. 02-1-07/81).

In addition, Chapter 34 of the Civil Code of the Russian Federation, which regulates legal relations under a lease agreement, does not require the tenant and the lessor to monthly confirm the parties’ fulfillment of their obligations under the lease agreement by drawing up reports. Thus, monthly preparation of acts of services provided under a lease (sublease) agreement for the purpose of documenting expenses in the form of lease payments, unless otherwise follows from the terms of the agreement, is not required (letter of the Ministry of Finance of Russia dated November 16, 2011 No. 03-03-06/1 /763, dated 10/13/2011 No. 03-03-06/4/118, dated 10/06/2008 No. 03-03-06/1/559, dated 11/09/2006 No. 03-03-04/1/742).

In the situation under consideration, the terms of the lease agreement also do not provide for issuing invoices for payment (prepayment).

At the same time, issuing an invoice for payment is not a circumstance with which the law or an agreement on the provision of paid services binds the emergence of the customer’s obligation to pay for services (Resolution of the Federal Antimonopoly Service of the Moscow District dated December 20, 2012 No. F05-14578/12 in case No. A40-10258/2012) .

In addition, expenses accepted for tax purposes taking into account the provisions of Chapter 25 of the Tax Code of the Russian Federation are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds (clause 1 of Article 272 of the Tax Code of the Russian Federation).

Accordingly, issuing or non-issuing invoices for payment does not in itself lead to the emergence of any tax obligations.

Let's summarize. So, to confirm the costs of renting premises, the following documents are required: a concluded lease agreement, documents confirming payment of rental payments, an acceptance certificate for the leased property. At the same time, to confirm the legality of recognizing expenses, the preparation of monthly acts on services rendered and invoices for payment (prepayment) is not required, unless their preparation is expressly provided for in the lease agreement.

The texts of the documents mentioned in the experts’ response can be found in the legal reference system GUARANTEE .

Expenses can include: rent; utilities (if the cost of electricity, heat, water, etc. consumed by the tenant is reimbursed in excess of the rent); renovation of rented space. Let's look at examples of accounting and tax accounting for these expenses.

Rent

First, I’ll tell you about accounting for rental costs. The cost of rented non-residential premises in the tenant's accounting is reflected in off-balance sheet account 001 “Leased fixed assets” in the valuation, contract, on the date of actual receipt of real estate (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Costs for renting non-residential premises, which are used in the main work of the company, are recognized as expenses for ordinary activities (clause 5 and clause 7 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance dated May 6, 1999 No. 33n). The accrual of rent is reflected monthly in the debit of account 20 “Main production” and the credit of account 76 “Settlements with various debtors and creditors”. When transferring the amount, you need to make an entry in the debit of account 76 and account 51 “Current accounts”.

Now let's talk about taxes. The transfer of property for rent is recognized as a service (Clause 5, Article 38 of the Tax Code of the Russian Federation). As a general rule, VAT presented to an organization can be deducted on the date of acceptance of services for accounting on the basis of a correctly executed invoice and in the presence of the relevant primary documents (clause 1, clause 2, article 171, clause 1, article 172 Tax Code of the Russian Federation).

note

The tenant's expenses for paying the cost of utilities (including VAT) are taken into account as expenses for ordinary activities. These expenses are recognized in this case on the date of receipt of documents from the lessor.

Regarding Rent payments relate to other expenses associated with production and sales. This is stated in subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Let me remind you that expenses are recognized as justified and documented expenses (clause 1 of Article 252 of the Tax Code of the Russian Federation).

The Tax Code does not establish a list of documents that can be used to confirm expenses for renting premises. According to the official position (letters of the Ministry of Finance dated August 26, 2014 No. 03-07-09/42594, dated March 24, 2014 No. 03-03-06/1/12764, dated December 13, 2012 No. 03-11-06 /2/145, dated October 13, 2011 No. 03-03-06/4/118, dated November 9, 2006 No. 03-03-04/1/742, Federal Tax Service for Moscow dated October 17, 2011 No. 16-15/100085@), to confirm such costs it is enough to have: an agreement drawn up in accordance with civil law; act of acceptance and transfer of property; monthly acceptance certificate for services provided (if the obligation to issue it is provided for in the contract); payment documents confirming the fact of payment of rental payments.

In February 2016, the organization received non-residential premises for use under an acceptance certificate. Its cost is determined in the contract - 2,500,000 rubles. The premises are used for production.

The monthly rent is 35,400 rubles (including VAT 5,400 rubles) and is paid by the organization on the last day of the current month, starting from the month in which the meters were transferred to the tenant. The organization uses the accrual method in tax accounting, then the accounting entries will look like this:

In February 2016:

DEBIT 001
– 2,500,000 rubles – reflects the cost of the non-residential premises received. The primary document is the act of acceptance and transfer of the property.

The following entries must be made monthly during the lease agreement, starting in February 2016:

DEBIT 20   CREDIT 76
– 30,000 rubles – rent charged (35,400 – 5,400). Primary documents: lease agreement, lessor's account;

DEBIT 19   CREDIT 76
– 5400 rubles – the presented VAT is reflected. The primary document is an invoice;

DEBIT 68   CREDIT 19
– 5400 rubles – the presented VAT is accepted for deduction. The primary document is an invoice;

DEBIT 76   CREDIT 51
– 35,400 rubles – rent transferred to the lessor. The primary document is a current account statement.

Public utilities

The cost of utilities consumed by the company may be reimbursed to the owner of the premises in excess of the rent based on a separate agreement or contract, which states that the tenant will reimburse the owner of the meters for the costs of paying for such services.

The tenant's expenses for paying the cost of utilities (including VAT) are taken into account as expenses for ordinary activities (clause 5 and clause 7 of PBU “Organizational Expenses” PBU 10/99, approved by Order of the Ministry of Finance dated May 6, 1999 No. 33n, clause 2 of article 346.11, clause 3 of clause 2 of article 170 of the Tax Code of the Russian Federation). The specified expenses are recognized in this case on the date of receipt of settlement documents from the lessor (clause 16 of PBU 10/99).

In accounting, these costs for paying utilities are reflected in the debit of cost accounting accounts in correspondence with the credit of the account for accounting for settlements with the lessor - for example, account 76 “Settlements with various debtors and creditors.” When transferring such a fee to the owner of the premises, an entry is made in the debit of account 76 and the credit of account 51 “Current accounts” (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n).

In accounting, on the last day of each rental month, the tenant needs to make the following entry:

DEBIT 20 (26, 44)   CREDIT 76
– reflects the cost of consumed utilities reimbursed to the lessor.

Now let's talk about tax accounting. Regarding VAT: the tax presented by suppliers of goods (work, services) purchased for the implementation of operations recognized as objects of taxation by this tax is subject to deduction (clause 2 of Article 171 of the Tax Code of the Russian Federation). These deductions are made on the basis of suppliers' invoices (clause 1 of Article 172 of the Tax Code of the Russian Federation).

Regarding income tax. For its purposes, the tenant’s expenses for reimbursement of the cost of consumed utilities are taken into account as part of material expenses (clause 1, clause 2, article 253 and subclause 5, clause 1, article 254 of the Tax Code of the Russian Federation).

According to the explanations of the fiscal authorities (see letters from the Federal Tax Service for the city dated June 8, 2009 No. 16-15/058069@, dated June 30, 2008 No. 20-12/061162), expenses for payment of utilities to the landlord must be documented by acts with calculations of utility bills and communication services compiled by the lessor based on the accounts of the enterprises that provided the services. With the accrual method, the cost of consumed utilities is taken into account in expenses on the date of receipt of invoices and acts from the lessor (clause 2 of Article 272, clause 1 of Article 252 of the Tax Code of the Russian Federation).

According to the terms of the agreement, the lessor pays 11,800 rubles (including VAT 1,800 rubles) per month and compensates for the cost of utilities consumed by him.

The amount of compensation is determined by calculation based on meter readings on electricity and water consumption for the period. The cost of heat supply services is calculated based on the ratio of the rented area to the total area of ​​the lessor's premises.

For the reporting month, the cost of services amounted to 2950 rubles (including VAT 450 rubles).

In the accounting of the tenant organization, calculations for rent and compensation for the cost of utilities should be reflected in the following entries:

DEBIT 44   CREDIT 76
– 10,000 rubles – reflects the rent for the reporting month (11,800 – 1800). Primary documents: lease agreement, acceptance certificate of premises;

DEBIT 19   CREDIT 76
– 10,000 rubles – VAT is reflected on the rental amount. Primary document: invoice;

DEBIT 44   CREDIT 76
– 2500 rubles – reflects the cost of utilities to be reimbursed to the landlord. Primary documents: lease agreement, landlord's utility bill, copies of utility bills;

DEBIT 19   CREDIT 76
– 450 rubles – VAT is reflected on the amount of payment for utilities. Primary document: invoice;

DEBIT 68/VAT   CREDIT 19
– 2250 rubles – accepted for deduction of VAT on rent and utilities (1800 + 450). Primary document: invoice;

DEBIT 76   CREDIT 51
– 14,750 rubles – rent paid and the cost of utilities reimbursed (11,800 + 2950). Primary document: bank account statement.

Repair costs

In accordance with paragraph 2 of Article 616 of the Civil Code, the tenant is obliged to maintain the property in good condition, carry out routine repairs at his own expense and bear the costs of maintaining the property, unless otherwise provided by law or contract.

Expenses for maintaining fixed assets in good condition, including leased fixed assets, are expenses for ordinary activities and are included in the cost of goods sold (clauses 5, 7, 9 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of May 6, 1999 No. 33n).

Based on paragraphs 16, 18 of PBU 10/99, expenses for routine repairs of the premises are recognized in accounting on the date of signing the acceptance certificate for the work performed. Such costs are accepted in an amount determined on the basis of the price and conditions established by the agreement between the organization and the supplier of goods (works, services) (clause 6 of PBU 10/99).

Expenses for the repair of rented meters are reflected in the accounting of a trade organization on the debit of account 44 “Sale expenses” in correspondence with the credit of account 60 “Settlements with suppliers and contractors” (Chart of accounts for accounting financial and economic activities of organizations and Instructions for its application, approved by the Order Ministry of Finance dated October 31, 2000 No. 94n).

note

Expenses for maintaining fixed assets in good condition, including leased fixed assets, are expenses for ordinary activities and are included in the cost of goods sold.

The amount of VAT presented by the supplier of goods (works, services) is reflected in the debit of account 19 “Value added tax on purchased assets” in correspondence with the credit of account 60. The organization has the right to deduct the paid amount of tax if there is an invoice and documents, confirming payment for work (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).

VAT is reflected in accounting as the debit of account 68 “Calculations for taxes and fees” in correspondence with the credit of account 19.

For profit tax purposes, expenses for repairs of rented premises are classified as other expenses associated with production and sales (clause 2, clause 1, article 253, article 260 of the Tax Code of the Russian Federation).

When recognizing expenses using the accrual method, such expenses are recognized as expenses in the reporting period in which they were incurred, regardless of their payment (clause 5 of Article 272 of the Tax Code of the Russian Federation). They are indirect (Article 320 of the Tax Code of the Russian Federation).

A trading organization rents a warehouse space. According to the conditions, the company is obliged, if necessary, in a timely manner and with the permission of the lessor, at its own expense, to carry out routine repairs of the occupied space.

In the reporting month, the company repaired the roof of the warehouse.

To carry out the work, the organization used the services of a repair and construction company. The contractual cost of repairs was 59,000 rubles (including VAT 9,000 rubles). In the same month, the acceptance certificate for the completed work was signed. The organization determines income and expenses for profit tax purposes using the accrual method.

DEBIT 44   CREDIT 60
– 50,000 rubles – reflects the cost of current repairs (59,000 – 9,000). Primary document: acceptance certificate for completed work;

DEBIT 19   CREDIT 60
– reflects the amount of VAT presented by the repair and construction company. Primary document: invoice;

DEBIT 60   CREDIT 51
– 59,000 rubles – paid to the repair and construction company for the work. Primary document: bank account statement;

DEBIT 68/VAT   CREDIT 19
– 9000 rubles – the amount of VAT on repair work is accepted for deduction. Primary documents: bank account statement, invoice.

Head of the Internal Audit Department of the BEST group of companies. Real estate management"

General rental provisions

Typically, an office lease refers to the lease of one or more premises in a building that are intended to be used for office purposes. In accordance with paragraph 1 of Article 130 of the Civil Code, immovable things (real estate, real estate) include everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings and structures. Thus, a separate room in a building is real estate.

The procedure for concluding and executing a real estate lease agreement is regulated both by the general provisions of the Civil Code on rent, contained in paragraph 1 of Chapter 34 “Rent,” and by the rules of paragraph 4, which regulates the lease of buildings and structures. In this case, the norms of paragraph 4 of Chapter 34 of the Civil Code have priority, since they are special in relation to the general norms. These rules fully apply when renting individual premises.

A lease agreement, like any transaction, at least one of the parties to which is a legal entity, must be concluded in simple written form (subclause 1, clause 1, article 161 of the Civil Code of the Russian Federation).

Under a lease agreement, the lessor undertakes to provide the tenant with property for a fee for temporary possession and use or for temporary use (Article 606 of the Civil Code of the Russian Federation). The tenant is obliged to use the leased property in accordance with the terms of the lease agreement (Clause 1, Article 615 of the Civil Code of the Russian Federation). The tenant is obliged to maintain the property in good condition, carry out routine repairs at his own expense and bear the costs of maintaining the property, unless otherwise provided by law or the lease agreement (Clause 2 of Article 616 of the Civil Code of the Russian Federation). If the tenant has made inseparable improvements to the leased property at his own expense and with the consent of the lessor, the tenant has the right, after termination of the contract, to reimburse the cost of these improvements, unless otherwise provided by the lease agreement (Clause 2 of Article 623 of the Civil Code of the Russian Federation).

Under a lease agreement for a building or structure, the lessor undertakes to transfer the building or structure for temporary possession and use or for temporary use to the tenant (clause 1 of Article 650 of the Civil Code of the Russian Federation). The transfer of a building or structure by the lessor and its acceptance by the tenant is carried out under a transfer deed or other transfer document signed by the parties (Article 655 of the Civil Code of the Russian Federation).

Upon termination of the lease agreement, the leased building or structure must be returned to the lessor in compliance with the rules arising from the transfer of the building or structure by the lessor to the lessee.

According to paragraph 1 of Article 654 of the Civil Code, the lease agreement for a building or structure must provide for the amount of rent. In the absence of a condition agreed upon in writing by the parties regarding the amount of rent, the lease agreement for a building or structure is considered not concluded. Moreover, in cases where the rent for a building or structure is established in the contract per unit area of ​​the building (structure), the rent is determined based on the actual size of the building or structure transferred to the tenant (clause 3 of Article 654 of the Civil Code of the Russian Federation).

In practice, the amount of rent when leasing an office is in most cases set exactly this way: a certain amount of rent per month or per year per square meter.

Registration of the agreement

In accordance with Article 4 of the Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it,” transactions with real estate are subject to mandatory state registration. This provision is also contained in Article 131 of the Civil Code. However, paragraph 2 of Article 651 of the Code clarifies that a lease agreement for 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, a lease agreement concluded for a period of less than a year is not subject to mandatory registration. This is confirmed by the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 1, 2000 No. 53.

In practice, lease agreements for individual premises, in order to avoid unnecessary hassle associated with the need to register the agreement, in the vast majority of cases are concluded for a period of less than one year; upon expiration of the contract, a new contract is concluded.

In accordance with Article 19.21 of the Code of Administrative Offences, failure to comply with the established procedure for state registration of rights to real estate or transactions with it entails the imposition of an administrative fine on legal entities from 30 to 40 thousand rubles.

Preparation of documents for accepting payments for expenses

In practice, when leasing property, the question often arises: what primary documents confirming the landlord’s income and the tenant’s expenses are necessary? Is the landlord obliged to sign a monthly certificate of work performed (services rendered) with the tenant? In large business centers, where the number of tenants amounts to hundreds, signing with each of them the “Act of provision of rental services” requires a large amount of time and labor resources. However, accountants of tenant companies sometimes fear whether they have grounds to attribute rent to expenses for accounting and tax purposes in the absence of such an act? Let's try to figure it out.

In the Civil Code, rental relations are regulated by Chapter 34, and provisions on the provision of paid services - by Chapter 39. Paragraph 2 of Article 779 of the Civil Code explains that the rules of Chapter 39 apply to contracts for the provision of communication services, medical, veterinary, auditing, consulting, information services , training services, tourism services and other services. Chapter 34 does not contain any reference to the fact that certain provisions of the contract for the provision of services may apply to lease agreements. Consequently, rent is not a service, but a separate type of business activity.

This was confirmed, for example, by a letter from the Ministry of Finance dated October 26, 2004 No. 03-03-01-04/1/86, signed by Deputy Director of the Department of Tax and Customs Tariff Policy A.I. Ivaneev. According to the Ministry of Finance, rental payments paid under a lease agreement for non-residential premises are subject to inclusion in other expenses, provided they are justified and confirmed by relevant primary documents (lease agreement, transfer and acceptance certificate, invoices for payment of rental payments, payment orders, etc.) . As you can see, the act of work performed (services rendered) is not listed among the required documents.

About a year later, a letter from the Federal Tax Service of the Russian Federation dated 09/05/2005 No. 02-1-07/81 “On confirmation of business transactions with primary accounting documents” appeared, which says the following: “If the contracting parties have concluded a lease agreement and signed an act of acceptance and transfer of property, being the subject of a lease, it follows that the service is sold (consumed) by the parties to the agreement, and, therefore, organizations have a basis for including in the tax base for income tax the amounts of income from the sale of such a service (from the lessor) and expenses in connection with with service consumption (from the tenant).

These grounds arise for organizations regardless of the signing of the service acceptance certificate, especially since neither the Tax Code nor the accounting legislation provides for the requirement to compulsorily draw up acceptance and transfer certificates for services in the form of lease.”

Despite the fact that the Federal Tax Service called rent a service, it still admits that drawing up a bilateral act is not required here.

However, most recently, the Ministry of Finance issued another letter dated 06/07/2006 No. 03-03-04/1/505, in which it expressed the opinion that the monthly preparation of an act on the provision of services for the rental of real estate is mandatory. Note that this letter was also signed by Mr. A.I. Ivaneev. During this period (1 year and 7 months), there were no changes in civil legislation relating to rental relations. In paragraph 1 of Article 252 of the Tax Code, the law of June 6, 2005 No. 58-FZ made changes that made it possible to confirm expenses not only with documents drawn up in accordance with the legislation of the Russian Federation, but also with documents indirectly confirming expenses incurred. Thus, compliance with strict rules when preparing documents is no longer a prerequisite for recognizing expenses; it is enough to submit any documents confirming the expenses incurred. Therefore, the latest letter from the Ministry of Finance against the backdrop of these positive changes for taxpayers looks strange, to say the least.

In terms of issuing invoices to tenants, traditionally a rental invoice is issued on the last day of each month.

Landlord's income and expenses. Accounting and Taxation

Income

Accounting

If the lessor is an organization for which leasing office space is the main (or one of the main) activities, its income can consist of both the rent itself and income from providing additional services to tenants (for example, office cleaning services ). Accounting for income from rent and the provision of additional services is kept in account 90 “Sales”. In accordance with paragraph 5 of the Accounting Regulations “Income of the Organization” (PBU 9/99), approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n (hereinafter referred to as PBU 9/99), these incomes are recognized as income from ordinary types activities. If the rental of premises is of a one-time, random nature, these incomes are operational (clause PBU 9/99) and are recorded in account 91 “Other income and expenses”.

Value added tax

If the lessor is a VAT payer, then his income from rent and the provision of additional services is subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). If the tenant of the premises is a foreign citizen or a foreign organization accredited in the Russian Federation, then the rent will not be subject to VAT (clause 1 of Article 149 of the Tax Code of the Russian Federation).

However, this provision applies in cases where the legislation of the relevant foreign state establishes a similar procedure in relation to citizens of the Russian Federation and Russian organizations accredited in this foreign state, or if such a rule is provided for by an international treaty (agreement) of the Russian Federation. The list of foreign states to whose citizens and (or) organizations the norms of this paragraph are applied is determined by the federal executive body in the field of international relations jointly with the Ministry of Finance of the Russian Federation. The Letter of the Federal Tax Service of the Russian Federation dated May 18, 2005 No. KB-6-26/409@ “On the application of exemption from value added tax for rental services provided to foreign citizens and organizations accredited in the Russian Federation” explains what documents establish relevant lists that should be followed at the present time.

Income tax

Income from the rental of property is taken into account as income from sales if the rental of premises is the main (or one of the main) activities (clause 1 of Article 249 of the Tax Code of the Russian Federation). In other cases, these incomes are non-operating (clause 4, article 250 of the Tax Code of the Russian Federation).

Expenses

Organizations that rent out office space on an ongoing basis typically have a variety of expenses. These include:

• utility costs (payment for electricity, water, heat supply services under contracts concluded directly with energy supply organizations or as a sub-subscriber through an connected network (Article 545 of the Civil Code of the Russian Federation));
• expenses (cleaning, minor repairs, window washing) for the maintenance of rented premises and common areas (halls, corridors, toilets);
• costs of servicing complex units and systems located in the building (elevators, escalators, ventilation systems, alarm systems, etc.);
• expenses for payment to specialized organizations for sanitary treatment of premises (deratization, disinfection, disinfestation);
• expenses for current and major repairs of premises and common areas;
• security costs;
• rental expenses (if the landlord himself is a tenant of the premises and subleases them);
• expenses for paying land tax or renting a land plot in the amount of your share (if the lessor is the owner of the premises);
• expenses for real estate insurance;
• other expenses for maintaining the premises and the building in which they are located.

Let's dwell on the most general and relevant points. In accordance with paragraph 5 of the accounting regulations “Expenses of the organization” (PBU 10/99), approved by order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n in organizations whose subject of activity is the provision for a fee for temporary use of their assets under a lease agreement , expenses for ordinary activities are considered to be expenses the implementation of which is associated with this activity. In other cases, in accordance with paragraph 11 of PBU 10/99, these expenses are operating expenses.

For tax accounting purposes, they can be accepted only if they are justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). If the activity of leasing premises is of a permanent nature, these expenses relate to expenses associated with production and sales on the basis of subparagraph 2 of paragraph 1 of Article 253 of the Tax Code (costs for maintenance and operation, repair and maintenance of fixed assets and for maintaining them in in good condition). In other cases (expenses for the maintenance of property transferred under a lease agreement), these expenses are classified as non-operating expenses (subclause 1, clause 1, article 265 of the Tax Code of the Russian Federation).

In practice, sometimes a situation arises (most often, if renting out premises is not the main activity of the landlord) when the landlord “reinvoices” to the tenant part of his utility costs for electricity, water, heat and issues an invoice to him. According to the Ministry of Finance, expressed in letter No. 03-04-15/52 dated March 3, 2006, this is unlawful, since the landlord cannot be the energy supply organization for the tenant, since as a subscriber he himself receives electricity to supply the building from the energy supply organization. These expenses cannot be accepted from the tenant for income tax purposes, and VAT on them cannot be deducted. The lessor may increase the rent based on the amount of electricity, water, and heat consumed by the tenant.

When accounting for expenses for accounting and tax accounting purposes for the repair and maintenance of the building as a whole and its engineering systems, questions sometimes arise in cases where the lessor is not the sole owner of the building, but owns individual premises in it, while the remaining premises belong to other owners (one or several). If these expenses are borne by one of the owners, they can hardly be considered fair and justified in full. In this case, you should conclude a joint activity agreement (simple partnership agreement) with the remaining owners and be guided by Chapter 55 of the Civil Code and the Accounting Regulations “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

Income tax

The tenant also incurs expenses in connection with renting an office. Let's look at some of them.

Inseparable improvements to leased fixed assets have been included in depreciable property since 2006 (Law No. 58-FZ dated June 6, 2005). In accordance with paragraph 1 of Article 258 of the Tax Code, capital investments in leased fixed assets made by the lessee with the consent of the lessor, the cost of which is not reimbursed by the lessor, are depreciated by the lessee during the term of the lease agreement based on depreciation amounts calculated taking into account the useful life determined for leased 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 the capital investment does not end, then at the end of the lease agreement, the lessee must still stop accruing depreciation on the depreciable property in the form of capital investments in the form of inseparable improvements. If the lease agreement is extended, the organization can continue to accrue depreciation in the prescribed manner.

If the cost of inseparable improvements is reimbursed to the lessee by the lessor, then depreciation on them is charged by the lessor. In accordance with paragraph 2 of Art. 259 of the Tax Code of the Russian Federation, the accrual of depreciation on depreciable property in the form of capital investments in leased fixed assets, which in accordance with this chapter is subject to depreciation, begins for the lessee from the 1st day of the month following the month in which this property was put into operation. Explanations on these issues are contained in the letter of the Ministry of Finance of the Russian Federation dated March 15, 2006 No. 03-03-04/1/233.

Shelest LLC rents office space from Delovoy Tsentr LLC and in May 2006, with the consent of the landlord, made inseparable improvements in the rented premises (installed a fire alarm costing 30,000 rubles, including VAT - 4,576 rubles). In accordance with the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, fire alarms belong to the fourth group. Useful life is from 5 to 7 years. The Commission established a useful life of 61 months. The lease agreement expires after 3 years (36 months). The accounting entries will include the following:

Procedure for paying VAT when renting state property

If the lessor (and the owner of the property) are state authorities, local governments and state property is leased (federal property, property of constituent entities of the Russian Federation or municipal), the tenant becomes a tax agent and is obliged to calculate the tax base for 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 including tax. In this case, the tax base is determined by the tax agent separately for each leased property. In this case, tax agents are tenants who are obliged to calculate, withhold from income paid to the landlord, and pay the appropriate amount of tax to the budget.

The amount of tax payable to the budget is calculated and paid by tax agents in full (clause 4 of article 173 of the Tax Code of the Russian Federation). In this case, tax amounts paid by buyers - tax agents on the basis of documents confirming the payment of tax amounts (Article 171 of the Tax Code of the Russian Federation) are subject to deductions.

Buyers - tax agents registered with the tax authorities and acting as taxpayers - have the right to these tax deductions. According to paragraph 1 of Article 172 of the Tax Code, tax deductions are made on the basis of documents confirming the payment of tax amounts withheld by tax agents.

The economic justification of rental expenses is justified if the leased fixed assets are used by the organization to generate income.

According to the Civil Code of the Russian Federation, rent cannot be free of charge.

If we are talking about transferring property for temporary use, then it is necessary to conclude a loan agreement.

In accordance with Art. 614 of the Civil Code of the Russian Federation, rent can be set in the form of:

Payments determined in a fixed amount, made periodically or at a time;

The established share of products, fruits, and income received as a result of the use of leased property;

Provision of certain services by the tenant;

Transfer by the lessee to the lessor of the thing stipulated by the contract for ownership or lease;

Imposition on the lessee of the contractual costs for improving the leased property;

Combinations of different types of rent.

Article 606 of the Civil Code of the Russian Federation determines that under a lease (property lease) agreement, the lessor (lessor) undertakes to provide the lessee (tenant) with property for a fee for temporary possession and use or for temporary use.

In accordance with Art. 614 of the Civil Code of the Russian Federation, the tenant is obliged to promptly pay fees for the use of property (rent). The procedure, conditions and terms for paying rent are determined by the lease agreement. In the event that they are not specified in the agreement, it is considered that the procedure, conditions and terms usually applied when leasing similar property under comparable circumstances are established.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated June 7, 2006 N 03-03-04/1/505 states that the amount of lease payments and the procedure for their transfer are established by a lease agreement concluded in the manner established by civil legislation. Documentary evidence of expenses incurred can be primary accounting documents drawn up in accordance with the requirements of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”.

According to the Russian Ministry of Finance, the monthly preparation of an act on the provision of services for the rental of real estate is mandatory in order to account for rental expenses.

The Ministry of Finance of the Russian Federation expresses an unexpected, but somewhat justified position regarding the recognition of rental expenses in the event of concluding a sublease agreement. Letter from the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated December 27, 2005.

N 03-03-04/1/450 says that in accordance with civil law, in the case of sublease of property, the subtenant undertakes to pay rent to the tenant.

Note. Amounts of rent paid by the subtenant directly to the lessor in violation of civil law and (or) the sublease agreement cannot be taken into account as expenses for corporate income tax purposes.

What recommendations can be given in this case, taking into account the fact that this situation is widespread in economic practice? We believe that if the subtenant does not transfer the rent directly to the landlord, then the lease agreement can indicate that the sublessor assumes the responsibility for collecting the rent and transferring it to the landlord.

Note. If a real estate lease agreement is concluded for a period of more than one year, then in order to recognize these expenses, mandatory state registration of the agreement is required.

The legislative establishment of mandatory state registration of rights to real estate and transactions with it determines only the rights and obligations of the parties to the agreement and has purposes unrelated to taxation issues. The lack of state registration of rights under lease agreements does not affect the procedure for accounting for rental amounts when calculating corporate income tax, says Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated July 12, 2006 N 03-03-04/2/172. It would seem good, but no, the Ministry of Finance draws its own conclusion: in accordance with paragraph 2 of Art. 651 of the Civil Code of the Russian Federation, a lease agreement for 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.

Note. Expenses under agreements not concluded in accordance with the established procedure cannot be taken into account in reducing the tax base for corporate income tax as they do not meet the conditions established by clause 1 of Art. 252 of the Code.

If the lease agreement has passed state registration, then the organization’s expenses for paying the rent are taken into account from the moment of such registration.

If the terms of the agreement are extended to the period from the moment the leased object is transferred to a potential lessee, then rental payments under a registered or state-registered agreement are accepted as a reduction in the tax base for corporate income tax from the moment the object is received for use.

In accordance with paragraphs. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation, the date of non-operating and other expenses, in particular expenses in the form of rental (leasing) payments for leased property, is recognized as one of the following dates:

Settlement date in accordance with the terms of concluded agreements;

The date of presentation to the taxpayer of documents serving as the basis for making calculations;

Last day of the reporting (tax) period.

Note. The lease agreement must clearly establish the procedure for recognizing expenses on one of these dates and determine the procedure and timing for the lessor to submit primary documents confirming rental expenses.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated December 30, 2005 N 03-03-04/1/471 considered the situation when the lease agreement increased the rent, while the agreement itself is subject to mandatory registration. The Ministry of Finance believes that rental payments made on the basis of an additional agreement of the parties to change the amount of rent specified by them in the lease agreement are subject to inclusion in other expenses in accordance with paragraphs. 10 p. 1 art. 264 of the Code, subject to their validity and confirmation by relevant primary documents after the state registration of the said agreement.

The tenant also takes into account as part of other expenses expenses related to the payment of utility bills and communication services related to premises (buildings) leased, as well as to communication means used by the tenant in its activities. Often, during inspections, tenants are faced with tax authorities’ refusal to recognize these expenses for various reasons.

A situation often occurs when the costs of maintaining the leased property used by the tenant in activities aimed at generating income are borne by the tenant. Since contracts for the provision of utilities, communication services, etc. concluded between the lessor and the relevant services, the lessor pays the invoices issued by these organizations, and the lessee, based on the lessor’s invoices submitted for payment, must reimburse in full or in part the above-mentioned expenses.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated January 19, 2006 N 03-03-04/1/43 responded to this that the tenant’s expenses for paying invoices reissued by the landlord:

Utilities;

Electricity;

Communication services in relation to leased property are recognized in its tax accounting as part of other expenses associated with production and (or) sales.

In this case, it is necessary to have documents confirming the expenses incurred by the tenant.

This position of the Russian Ministry of Finance is also confirmed by arbitration practice. Resolution of the Federal Arbitration Court of the North-Western District dated December 22, 2005 N A56-37483/04 indicated that since the obligation to pay for utilities is assigned to the Company under a lease agreement, these expenses can be taken into account as part of its non-operating expenses, subject to documentary confirmation of these expenses with primary documents - tenant invoices drawn up on the basis of similar documents issued by organizations supplying heat energy, water, gas.

Is it possible to take into account the costs associated with the maintenance of non-residential premises received for free use under a loan agreement?

If the premises received under a loan agreement are used for income-generating activities, then, according to Letter of the Ministry of Taxes and Taxes of Russia dated March 3, 2003 N 02-5-11/55-Z786, the costs of maintaining the property received under the agreement for free use and used for production purposes and sales of products (works, services) are considered as part of other expenses in the manner established by Chapter. 25 of the Tax Code of the Russian Federation, provided that the need for such costs arose during the operation of the property by the borrower.

Is it possible to include fees for the right to conclude lease agreements in expenses?

Taking into account the fact that such expenses in many regions are mandatory when leasing state and municipal property, organizations can prove the economic necessity of these expenses, that without them it is impossible to conclude a lease agreement and, therefore, conduct normal economic activities. Letter of the Ministry of Taxes Administration for Moscow dated August 23, 2004 N 26-12/55124 allows such expenses to be taken into account as part of other expenses, which states that if the expenses for concluding lease agreements are mandatory in accordance with any legislative acts, then they can be taken into account when calculating income tax.

The same position is also supported by the Russian Ministry of Finance.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated April 17, 2006 N 03-03-04/1/341 determined that expenses in the form of rent, as well as expenses for paying the cost of the right to conclude a long-term lease of a land plot, are subject to inclusion of fixed assets in the initial cost of the object. As a result, they will be written off as expenses that reduce the income of the current reporting (tax) period by calculating depreciation in the manner prescribed by Art. 259 of the Code.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated April 12, 2004 N 04-02-05/2/13 “On accounting for profit tax purposes of expenses for the right to conclude a lease agreement” indicated that the legislation of the Russian Federation does not provide for payment for acquisition of the right to conclude a lease agreement. Consequently, the costs associated with paying for the right to conclude a long-term lease agreement for a real estate property (building) are not economically justified, and therefore cannot reduce the taxpayer’s income when calculating corporate income tax.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated May 6, 2006 N 03-03-04/1/424 answered the question whether, for profit tax purposes, an organization accepts expenses for paying arrears of rent and penalties for a previous tenant , which are actually payment for the assigned lease right.

The Ministry of Finance believes that the transfer by an organization of funds in favor of the previous tenant (including by paying off its debt to a third party for rent and penalties for late payment of rent) for profit tax purposes is gratuitously transferred property, the value of which is according to clause 16 of Art. . 270 of the Code is not taken into account when forming the tax base for corporate income tax.

Is it possible to take into account as rental expenses the rent paid to an individual for the use of residential premises?

The Ministry of Finance of the Russian Federation in Letter dated May 5, 2004 N 04-02-05/2/18 indicated that it is not allowed to include in rental expenses for the purpose of calculating income tax the rent paid when renting premises that have not been transferred to non-residential stock , from individuals. Since according to Art. 288 of the Civil Code of the Russian Federation, the placement of industrial production in residential buildings is not allowed. A similar rule is also contained in the new Housing Code.

The placement by the owner of enterprises, institutions, and organizations in the residential premises he owns is permitted only after the transfer of such premises to non-residential premises. The transfer of premises from residential to non-residential is carried out in the manner determined by housing legislation.

Taking into account the above, organizations do not have the right for tax purposes to apply the provision established by paragraphs. 10 p. 1 art. 264 of the Code, that is, take into account the costs of renting residential premises, even if it is used for production purposes. But if the residential premises are used for the residence of the organization’s employees, then the position of the Russian Ministry of Finance is different.

Lease of property, despite the term of the contract, the amount of income received from such operations, requires careful documentation and correct reflection in the accounting accounts. In this article, we will consider how equipment rental accounting is carried out for each of the parties to the agreement.

How to register rental transactions?

All operations related to the receipt of income or expenses from renting property must have documentary confirmation from both the tenant and the lessor. Property rental transactions require the mandatory execution of the following documents:

• lease agreements;
• invoices for the amount of rent.

The actual date of transfer of equipment is confirmed by the acceptance certificate. This document can be signed at the same time as the lease agreement. If, during the transfer of equipment, one of the parties for any reason refuses to sign the document, then the lease agreement will be terminated, since the actual fact of transfer of property has not been established.

This document should indicate the name of the transferred object and its characteristics. Before signing the transfer and acceptance certificate, the landlord cannot demand payment of rent. The absence of such a document does not allow the tenant to include rental costs in the list of expenses to determine the financial result.

Since the lessor is a VAT payer, the obligation to draw up invoices for the amount of rent remains. The absence of such a document is a violation of accounting rules, entailing penalties. If an invoice is not issued, then the tenant has no grounds for deducting the amount of VAT on the rent or for attributing this amount to production costs (see →).

When renting is part of ordinary activities

When renting is a normal activity of a legal entity, account 90 is used to account for such transactions. During the month, the lessor collects all costs associated with the provision of equipment for rent in accounts 20, 23, 26, 44. At the end of the month, such costs are written off to score 90.

Such expenses may include rent charged by the lessor on the fixed assets handed over, costs of repairing equipment carried out at his expense.

To account for income from the provision of property for rent, account 90 is also used in correspondence with account 76. At the end of the month, by comparing the debit and credit of account 90, the financial result from rental operations is determined.

When the lease is not part of the ordinary course of business

When the provision of equipment for rent does not relate to the permanent activities of the organization, then to account for such operations it is necessary to use account 91, not 90. Costs associated with rent are shown as a debit to the account, and income - as a credit. It is important to remember that the provision of fixed assets for rent requires mandatory VAT calculation and payment.

Reflection of equipment rental from the tenant

The tenant shows the leased equipment as a balance sheet on account 001 in the amount fixed in the lease agreement. For such fixed assets, the tenant does not accrue depreciation.

The rent paid by the lessee for the use of equipment is included in his expenses and, like the owner, includes VAT. After the end of the contract, the equipment returned to the owner will be written off from off-balance sheet account 001.

Equipment repair costs

• Dt 20, 44 Kt 10, 70, 69, 76 – expenses associated with the repair of leased equipment are reflected;
• Dt 19 Kt 76 - for the amount of VAT on the cost of repairs that were carried out by contract;
• Dt 68 Kt 19 – VAT deductible.

If repairs under the contract must be paid for by the lessor, then their cost can be taken into account against future rent.

The tenant who has completed the repairs reflects expenses on accounts 20 or 44, and then writes them off to account 76: Dt 76 Kt 20, 44

When rent is received in advance

If the payment is received from the lessor

There is often a situation where the rent is paid in advance by the tenant. In this case, the property owner must take it into account as deferred income and use account 98 for this.

For example, an enterprise signed an agreement to lease its equipment for a period of 12 months, according to which the rent is 72,000 rubles for the entire period (including VAT 12,000 rubles). The tenant transferred the entire amount one-time to the owner’s bank account when transferring the equipment for rent.

The lessor must make the following entries in accounting:

• Dt 51 Kt 76 = 72000 – received to the current account for rent;
• Dt 76 Kt 68 = 12000 – VAT is charged, payable on the rent transferred in advance;
• Dt 76 Kt 98 = 60000 – reflects the amount of rental income received in advance;
• Dt 98 Kt 90 = 5000 – for the amount of revenue from the provision of equipment for rent. Postings are performed monthly throughout the lease term;
• Dt 68 Kt 76 = 1000 – for the amount of restored VAT. Posting is carried out monthly.

If payment is received from the tenant

When paying rent in advance, the amount of such expenses for the tenant should be shown on account 97. Let's consider this using the previous example:

• Dt 76 Kt 51 = 72000 – paid for equipment rental in advance;
• Dt 97 Kt 76 = 60000 – rent paid in advance is shown as part of deferred expenses;
• Dt 19 Kt 76 = 12000 – VAT allocated;
• Dt 20 Kt 97 = 5000 – part of the rental payment is included in the costs of the current month;
• Dt 68 Kt 19 = 1000 – VAT related to the monthly rent.

Subsequent purchase of leased property

When purchasing a leased property, the owner must first transfer the purchase price of the property:

Dt 76 Kt 51.

After that, the object is accepted for balance. All expenses associated with the receipt of such property must be reflected in account 08. The amount transferred to the lessor when purchasing the property must be listed as the debit of account 08:

Dt 08 Kt 76.

The rent that was transferred to the owner before the purchase of the equipment is also taken into account in account 08 and is depreciation:

Dt 08 Kt 02.

After all costs for the purchase of leased equipment are collected on account 08, upon commissioning they are written off to account 01:

Dt 01 Kt 08.

Answers to questions about equipment rental accounting

Question No. 1. The lease agreement does not indicate the cost of the equipment being leased. How can a lessee evaluate an object, and at what cost should it be reflected on the balance sheet?

In such a situation, you can choose one of three options:

1. You can evaluate the property yourself. The assessment is based on the amount of material damage that the owner will have to compensate if the equipment is damaged by the tenant. This cost must be reflected on account 001 and in the explanatory note to the statements.
2. You can show the amount of rental payment for the entire term of the contract as the cost of equipment.
3. It is possible to estimate the value of property leased at the minimum conditional value.

Question No. 2. Who takes inventory of leased equipment?

Since it is possible to count equipment only at the location of its actual location, this means that inventory must be carried out by the tenant. In this case, it is necessary to make sure that the primary documents for the leased property are available and complete. These may be copies of inventory cards received from the property owner.

The results of the audit of leased equipment are recorded in a separate inventory, compiled for each lessor in triplicate. Two copies of the document remain at the enterprise, and the third is provided to the lessor. In this way, the owner is notified of the availability and condition of the leased property from the tenant.

Question No. 3. How to properly register the rental of equipment in an LLC under a simplified taxation system?

Regardless of what taxation system the tenant uses, the main document defining the relationship between the parties to this process is the lease agreement. Therefore, having a well-drafted lease agreement is mandatory. This document should specify the object of the agreement, its validity period, the amount and timing of the transfer of rent.

When transferring equipment, you must leave an acceptance certificate.

The lessee records the leased objects on the balance sheet in account 001. Expenses that were incurred by the lessee to maintain the equipment in a condition suitable for operation are included in expenses for ordinary activities. Rent expenses reduce the tax base when calculating the simplified tax.