Accounting transactions lease of municipal property by a tax agent. Accounting for lease transactions of a municipal land plot by an organization under the general taxation regime

In their practical work, accountants often have to deal with GPC contracts concluded with individuals. Consider the postings for the accrual of personal income tax using the example of payment of rent to an individual under a lease agreement for the use of premises.

Settlements with a lessor - an individual under a lease agreement in accounting will be presented in the form of a table accounting entries:

Events requiring accounting by the lessee as a tax agent for personal income tax

To reflect events related to the performance of the duties of a tax agent, it is necessary to be guided only by the rules tax legislation, which endowed the organization with these functions. It must be remembered that an enterprise is only an intermediary between an individual and the state in relation to the income of an individual and his personal income tax obligations.

The organization must fulfill its role of a tax agent strictly in accordance with the norms of Ch. 23 of the Tax Code of the Russian Federation, which determines the most important dates of events. In fulfilling this role, the accountant of the organization abstracts from the rules accounting and applies tax accounting standards.

Event 1. Accrual of income to an individual in the form of rent

To accrue income - this means to determine the amount of income and the date when income is considered received under the Tax Code. We repeat once again that reflecting this event, you should not confuse your expense with the income of an individual's partner. Since income is not the income of the enterprise, in accounting the event on the accrual of the amount of income is only registered in the accounting registers, but is not reflected by transactions.

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According to the principle of property isolation, accounting records in the form of postings in accounting registers will only reflect business transactions enterprises and will not record an increase in the personal funds of this individual.

As for the date of the event, you need to switch to the norms of Chapter 23 of the Tax Code of the Russian Federation. Indeed, in this event, an organization is only a tax agent, whose duties include reflecting this date in accounting tax registers according to the rules of tax accounting.

Accounting account

Regarding the accounting account. As mentioned above, the income of an individual is not reflected in the accounting accounts of the organization, since it is not the income of the organization, it is only recorded in tax registers by accounting programs through a document responsible for accruing income to an individual.

Date of income recognition

Date of the fact of recognition of income. We are looking for the answer in Art. 223 of the Tax Code of the Russian Federation. Income in the form of rent on GPC is recognized as received on the date of payment, that is, on the day the money was paid, subparagraph 1 of clause 1 of Art. 223 of the Tax Code of the Russian Federation. In our case, the days - April 20, July 20, October 20 will be the days when income is considered received according to the Tax Code. It is these dates that fall into line 100 of the 6-NDFL form.

Amount of income recognized

Income is accrued in the amount specified in the contract. Under the agreement, an individual has the right to count on a monthly remuneration. But since the payment is made 1 time per quarter on the above dates, the amount of recognized income will be equal to 3 months of remuneration.

Since the income is not of an organization, but of an individual, then according to the principle of property isolation, the amount of income of an individual in the accounting of the organization will not be reflected. But in order to record this event in tax registers, accounting program 1C Accounting 8.3 it is proposed to fill out a separate document "Calculation of other income" in the block<Зарплата>... From the tax register, the amount of accrued income falls into line 130 and line 020 of form 6-NDFL.

Event 2. Calculation of personal income tax from the income received

Calculating personal income tax means determining the share of income in the form of tax for withdrawal to the budget, in order to subsequently transfer it to the budget. Sometimes they say, not "calculate tax" but, "charge tax withholding" from income, which means the same thing. The retention rate is expressed at a rate of 13% for residents of the Russian Federation and 30% for non-residents.

In the accounting registers, you need to make a calculation:

• amount calculated with the rent personal income tax= The tax base X Personal income tax rate;
• in turn Taxable base = Income minus (-) Tax deductions.

Account 68.01 Personal income tax

Regarding the account. To reflect obligations and information on settlements with the budget for personal income tax, account 68.01 "Personal income tax" is used.

A feature of this account 68.01 is the reflection of information on the calculated, and on withheld, and on the transferred personal income tax. The credit of account 68.01 reflects the debt to the budget for personal income tax. Interestingly, the amount on the credit of account 68.01 at the same time speaks of the debt of an individual from his income and the amount of tax required to withhold tax agent from the income of an individual, in order to subsequently transfer to the budget. That is why the accrued withholding tax is reflected in the form of a posting Dt 76 Kt 68.01 in the accounting of the organization, where the source is reflected in the debit - the income of an individual. It is this amount of withheld tax that the budget will expect from the tax agent.

Date of personal income tax calculation

We are looking for the answer in Art. 226 of the Tax Code of the Russian Federation. According to the norms of clause 3 of Art. 226 of the Tax Code of the Russian Federation, the tax agent must calculate personal income tax on the date of actual receipt of income, that is, it is the date of actual receipt of income that determines the date calculating personal income tax.

Thus, the date of calculation of personal income tax = Date of actual receipt of income, art. 223 of the Tax Code of the Russian Federation. In our case, the dates of calculation will be April 20, July 20, October 20, 2017.

The amount of calculated personal income tax

To calculate personal income tax from income in the form of rent, it is necessary to determine the tax base, that is, income reduced by tax deductions. Chapter 23 of the Tax Code of the Russian Federation provides an opportunity to receive certain tax deductions that allow to reduce income.

In our case, there were no applications for the provision of deductions, therefore, for the dates 20.04, 20.07, 20.10 we have:

• Personal income tax amount calculated for deduction = Rent per month x 3 x 0.13
• The amount of the calculated tax falls into line 040 of the 6-NDFL form.

Tax deductions for lease agreements with an individual

Relatively tax deductions... The amount of personal income tax calculated depends on tax deductions. Although, according to the conditions of our example, they are not, we will dwell on the nuances of tax deductions under lease agreements with an individual to help accountants.

A characteristic feature of the deductions is that they are provided in respect of income taxed at a rate of 13%, paragraph 3 of Art. 210 p. 1 art. 224 of the Tax Code of the Russian Federation, provided that the citizen is a resident, lives in Russia for 183 days a year or more at the time of receipt of income. With regard to income received under lease agreements, it should be said that the provision of deductions has some peculiarities.

Since the lease relationship is temporary in nature, deductions are provided only for the period for which the contract is concluded, that is, the income received and the tax base formed only for this period. The withholding agent must accept the application and documents proving eligibility for the claimed deductions.

Thus, under lease agreements, the tax base for income, in respect of which a rate of 13% is set, can also be reduced by tax deductions provided for in Art. 218-221 of the Tax Code of the Russian Federation. However, to reduce their income, an individual may not claim all tax deductions under a lease.

Let us refer to the table, which reflects the main points on tax deductions under lease agreements with an individual:

Thus, the amount of the calculated tax can be reduced by applying tax deductions, if the lessee is entitled to provide them.

Event 3. Withholding personal income tax from the income received

Withholding is the obligation of a tax agent to temporarily withhold the amount of tax from the income paid for further unconditional fulfillment of obligations to transfer to the budget. And an individual is paid income in his hands already minus the withholding tax.

The tax agent must withhold personal income tax from the paid income as much as he calculated, calculated initially according to the calculation. Taking on the function of withholding tax, the tax agent, as it were, transfers the taxpayer's debt to the budget onto himself:

The actual tax withholding is recorded when the payment documents are posted.

Accounting account "personal income tax withheld"

We will decide on the accounting account "personal income tax withheld" and correlate the amount of personal income tax withheld with the date of withholding according to clause 4 of Art. 226 of the Tax Code of the Russian Federation.

About the account . There is no special account "Personal income tax withheld" in accounting. Technically, the withholding tax is recorded in tax registers.

Schematically, the movement of tax in the registers can be described as follows. First, the amount of the calculated personal income tax goes into the register "Personal income tax calculated" from the income accrual document, and then, by the date of the payment document, the amount of personal income tax goes into the register "Personal income tax withheld". In this register, withholding tax will be registered until the moment of transfer. According to the dates of the movement of personal income tax in these registers, the duties of the tax agent are controlled. Payment documents fixing the payment of income and the amount of withheld personal income tax, accounting entries for withheld personal income tax are not made.

Personal income tax withholding date

We are looking for the answer in Art. 226 of the Tax Code of the Russian Federation. The tax agent must withhold the tax at the time of payment of income, paragraph 4. of Art. 226 of the Tax Code of the Russian Federation. Dates withholding personal income tax according to our example, there will be days 20.04, 20.07, 20.10 - days of income payment. The actual dates of withholding fall into line 110 of the 6-NDFL form.

The amount of personal income tax withheld

The tax agent must withhold personal income tax from the paid income as much as he calculated, calculated initially according to the calculation. That is why obligations are immediately recorded in accounting already at accrual of personal income tax on the credit of account "68.01". The amount of withholding tax falls into line 140 of personal income tax and into line 70 of form 6-personal income tax.

Event 4. Transfer of withheld personal income tax to the budget

According to the rules of paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, the tax must be transferred no later than the day following the day of payment of income, and this means the next working day. The transfer of personal income tax covers the obligations of the tax agent for personal income tax.

We will decide on the account and correlate the amount of the transferred personal income tax with the date of transferring the personal income tax.

Accounting account

Regarding the accounting account. We transfer to the budget exactly the amount of personal income tax that was charged to withholding from the income received, which is on account "68.01". Therefore, for this example, the amount of personal income tax transferred will be reflected in the accounting record Dt 68.01 Kt 51.

Date of transfer

In accounting, the date when the tax is transferred to the budget will be the date the bank makes it to the organization's current account. But the date of listing in personal income tax budget a tax agent is controlled by tax laws. It is the extreme control date for the transfer of personal income tax to the budget that the tax agent must put down in the form of 6-personal income tax.

According to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation in our example there will be dates: 21.04, .21.07 and 23.10.-the next working days after the days of payment. These dates fall on line 120 of the 6-NDFL form.

Amount of personal income tax transferred

This is the amount of tax that the tax agent actually transferred to the budget. Ideally tax authorities expect from the tax agent to unconditionally fulfill the equality:

Personal income tax calculated = personal income tax withheld = Personal income tax listed on taxable Personal income tax at the end of the year.

If for some reason the company could not or will not be able to fulfill this obligation, then it must notify the tax authorities about this. The company must report the impossibility of withholding tax on the listed individuals to the IFTS at the place of registration by submitting a certificate in the form 2-NDFL with a special code, where the code “2” is indicated in the line “sign”.

General conclusion

The reflection of the facts of economic life under a lease agreement depends, first of all, on the established procedure lease payments: size, payment terms, variable and constant components of the rent. And also from additional actions of the accountant in connection with the additional obligation of the tax agent for the income of an individual. Therefore, it is important to carefully separate the concepts of your expenses and your partner's income. The norms of tax legislation are applied to the income of an individual.

In order to avoid errors in reflecting the facts and events of economic life on the accounts of accounting, it is recommended to preliminarily make economic analysis: income, expenses, liabilities. Adjust your Accounting policy under the peculiarities of your activity.

Lease of municipal property, as well as federal and property of a constituent entity of the Russian Federation in accordance with para. 1 p. 3 art. 161 of the Tax Code of the Russian Federation makes the leasing organization a tax agent for VAT. It determines the tax base for VAT at the time of rent payment, because this article directly provides for the obligation to withhold and transfer to the budget tax from the funds paid to the lessor.

The amount of VAT is calculated at the rate of 18/118 and is indicated in the invoice on the basis of clause 4 of Art. 164 of the Tax Code of the Russian Federation.

Calculation of VAT as an agent is carried out Russian organizations regardless of whether they themselves are its payers, i.e. if organizations lease municipal property on the simplified tax system, they must calculate and pay VAT and submit a declaration.

Rent of municipal property in 1C Accounting 8 ed. 3.0

Let's consider the following example: LLC "Plyushka" (lessee) and the Property Department of Ufa entered into a lease agreement for municipal property non-residential premises located in the city of Ufa for trading activities.

According to the lease agreement, the monthly rent for the premises is 20,000.00 rubles. (without VAT).

The amount of VAT in the amount of 3 600 rubles. (18%) the tax agent (lessee) charges from above.

First, we need to make sure that the program can keep records of the lease of municipal property.

To do this, go to the section "Main", "Functionality" and on the tab "Calculations" check the boxes on the items "Accounting under contracts" and "Organization - VAT tax agent".

Please note that in the contract with the counterparty, in our example with the Property Department of Ufa, it is necessary to indicate the type agency agreement and choose a generic name for the invoice.

In the document, we indicate the type of services "Rent of municipal property", an account for writing off costs, in our example it is 44.04 "Costs of circulation", and also select an item of costs from the list of "Rent of federal and municipal property".

Postings are generated according to the document:

Dt 44.01 Kt 60.01 - 20,000 rubles. (accrued rent per month)

Dt 19.04 Kt 60.01 - 3 600 rubles. (highlighted by VAT tax agent)

Dt 60.01 Kt 76.NA - 3 600 rubles. (VAT included by the tax agent)

Dt 60.01 Kt 51 - 20,000 rubles. (rent paid to the lessor)

Based on the document "Write-off from the current account", we will create an "Invoice issued"

On it the wiring is formed:

Dt 76.NA Kt 68.32 - 3 600 rubles.

And we will make the payment of VAT to the budget with the document "Write-off from the current account" with the operation type "Tax payment". Here you need to correct the account to 68.32 and enter data on the counterparty, agreement, document-basis and amount.

A posting is generated according to the document:

Dt 68.32 CT 51 - 3 600 rubles.

According to paragraph 3 of Art. 171 of the Tax Code of the Russian Federation, tax amounts paid by tax agents are deductible. According to the Federal Tax Service of Russia (letters dated 13.09.2011 No. ED-4-3 / [email protected] and dated 14.09.2009 No. 3-1-11 / 730), the right of the tax agent to deduct the amounts of VAT paid to the budget when leasing state (municipal) property arises in the period following the period of submission of the VAT declaration, which reflects the calculated amount tax.

An organization or individual entrepreneur can act in several cases. One of them is the lease on the territory of the Russian Federation of federal property, property of the constituent entities of the Russian Federation, municipal property from state authorities and management and (or) bodies local government(Clause 3, Article 161 of the Tax Code of the Russian Federation). Moreover, the duties of a tax agent arise only if such bodies act precisely as lessors.

Accordingly, the lessee will not have to act as a tax agent if the lessor is:

• a state institution, since in this case the object of VAT does not arise (subparagraph 4.1 of paragraph 2 of article 146 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated March 24, 2013 No. 03-07-15 / 12713);
• asset holder (not a government or management body). Then the asset holder himself must calculate VAT on the amount of rent received from the lessee (Letter of the Ministry of Finance dated 28.12.2012 No. 03-07-14 / 121).

You will not need to pay VAT even if you rent from the state land plots... The rent for their use is not subject to VAT (subparagraph 17 of paragraph 2 of article 149 of the Tax Code of the Russian Federation).

By the way, leased municipal property can be subleased by the tenant. But at the same time, the duties of a tax agent are not removed from him (Letter of the Ministry of Finance dated 18.10.2012 No. 03-07-11 / 436).

Calculation of VAT

VAT for the lease of municipal property is calculated according to the traditional formula: by multiplying the tax base by. If the amount of VAT is not specified in the agreement and it is indicated that the tax is included in the rent, then the tax base is determined on the date of its transfer as follows:

By the way, the base is calculated separately for each leased object.

If there was a delay in paying rent and, in this regard, the tenant is obliged to pay a forfeit, fine, etc., then such sanctions are not included in the amount of the tax base (Letter of the Ministry of Finance dated 04.03.2013 No. 03-07-15 / 6333).

The invoice must be registered in the sales book (clause 15 of the Rules for maintaining the sales book, approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Payment of calculated VAT by the agent

The tax agent must withhold the calculated VAT from the amount of the rent and transfer it to the budget (clause 1, clause 1, clause 3 of article 24 of the Tax Code of the Russian Federation). When leasing municipal property, VAT in 2018 - 2019 is paid in 3 equal installments no later than the 25th day of each of the 3 months following the reporting period, together with tax on other transactions (clauses 1, 3, article 174 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated 13.09.2011 No. ED-4-3 / [email protected]). That is, the terms for tax agents are set the same as for taxpayers.

Acceptance of VAT paid to the budget for deduction

If the tax agent is, then he has the right to accept the VAT paid to the budget for deduction (when applying special regimes or exemption from tax under article 145 of the Tax Code of the Russian Federation, no deductions are allowed). For this, several conditions must be met (clause 3 of article 171 of the Tax Code of the Russian Federation):

• the leased property is used in VAT-taxable activities;
• the tenant has payment documents confirming the transfer of VAT to the budget, and an invoice;
• rental services are taken into account (clause 1 of article 172 of the Tax Code of the Russian Federation).

If all the conditions are met, then the tenant has the right to claim VAT for deduction in the quarter in which this tax was paid (Letter of the Ministry of Finance dated 26.01.2015 No. 03-07-11 / 2136). In this case, it is necessary to register the invoice for the rent in the purchase book.

Declaration submission

The tax agent must submit a VAT return to his IFTS no later than the 25th day of the month following the expired quarter (clause 5 of article 174 of the Tax Code of the Russian Federation). Information about the calculated VAT for the lease of state property is reflected in section 2 of the declaration. For each such lessor, its own section 2 is filled out if several objects are rented from different government agencies.

how to correctly take into account and what postings to make for the lease of municipal property. We are on a simplified regime, in this case we act as tax agents for VAT. How to calculate VAT correctly, we were told the amount of rent per year without VAT, we must take into account VAT ourselves. I charge 18% for the amount of rent, for example 10,000, -1800, right? or I have to list 10000-1800. my rent is 16 thousand, excluding VAT. at what rate and how much to calculate VAT? from the amount of 16 thousand + 18%?

Answer

When renting state property the tax base for VAT tenants - tax agents should define as the amount of rent, including tax. The lessee is obliged to transfer VAT to the budget by withholding tax from the lessor's income. The amount of VAT should be calculated at the estimated tax rate. If the lease agreement for municipal property does not indicate how the lease price is formed: with or without VAT, then based on the requirements of tax legislation, the lessee must independently calculate the tax by multiplying the amount of rent specified in the agreement by the value of the estimated VAT rate (18 / 118). The tax agent is obliged to transfer the received amount of VAT to the budget, and the rest of the rent - to the lessor. Therefore, VAT is already included in the amount of 16,000 rubles. When transferring the rent, VAT must be excluded from this amount at the estimated rate of 18118 and paid to the budget on the date of transfer of the rent.

The postings will be as follows:

1. Dt 60 (76) Kt 68 - VAT withheld
2. Dt 60 (76) Kt 51 - the rent is listed (advance payment)
3. Dt 68 Kt 51 - transferred to the VAT budget.
4. Dt 20 (26.44) Kt 60 (76) - rent is taken into account in expenses (including VAT).

The rationale for this position is given below in the materials of the Glavbukh System

1. Situation: in what cases an organization should fulfill the duties of a tax agent for VAT when renting state (municipal) property

An entity must act as a VAT tax agent if she or she separate subdivision rents state (municipal) property from state or local authorities. *

If an organization is indicated in the lease agreement as a lessor, in which state (municipal) property is under operational management or economic jurisdiction (for example, a state unitary enterprise or a municipal unitary enterprise), then the lessee does not have the obligations of a tax agent for VAT.

In practice, tripartite lease agreements for state (municipal) property are widespread. In addition to the lessee, such agreements are signed by representatives of the Federal Property Management Agency and the asset holder ( state institution, on the balance sheet of which the leased property is). In this case, the same rules apply. If the asset holder acts as the lessor, and the department of the Federal Property Management Agency only confirms his powers, then the lessee should not act as a tax agent. He transfers the entire amount of the rent, including VAT, to the landlord, who independently calculates with the budget.

If the lessor under the agreement is one or another division of the Federal Property Management Agency, then the lessee acts as a tax agent. He must transfer the amount of the rent to the lessor, and the VAT withheld from this amount - to the budget.

Regardless of who the tenant is - an organization or its separate subdivision, the amount of VAT withheld from the rent must be transferred to the budget at the location of the organization.

This procedure is provided for in paragraph 3 of Article 161 of the Tax Code of the Russian Federation and is explained in, in the letters of the Ministry of Finance of Russia, the Federal Tax Service of Russia, etc.

The same opinion is held by arbitration courts(see, for example, the definitions of the Supreme Arbitration Court of the Russian Federation, resolutions of the FAS, East Siberian District,).

Since January 1, 2012, the performance of work (provision of services) by state institutions is not subject to VAT (). Therefore, when leasing state (municipal) property from state institutions, the obligations of a tax agent for VAT do not arise for tenants. Similar clarifications are contained in.

The chief accountant advises: when signing a lease agreement for state (municipal) property, check that the amount of rent is indicated with VAT. If such a condition is not spelled out in the contract, the tenant will have to pay tax at the expense of own funds.

When leasing state property, the tax base for VAT should be determined by tenants - tax agents as the amount of rent, including tax. The lessee is obliged to transfer VAT to the budget, withholding tax from the lessor's income. The amount of VAT should be calculated at the estimated tax rate. This procedure is provided for in paragraph 3 of Article 161 and Article 164 of the Tax Code of the Russian Federation. *

If the lease agreement for state (municipal) property does not indicate how the lease price is formed: including VAT or excluding tax, then based on the requirements of tax legislation, the lessee must independently calculate the tax by multiplying the amount of rent specified in the agreement by the amount of the estimated rate VAT (18/118). The tax agent is obliged to transfer the received amount of VAT to the budget, and the rest of the rent - to the lessor. The validity of this approach is confirmed. *

In practice, it is very difficult to implement such a procedure for settlements with the lessor of state property. Meanwhile, an incorrectly drawn up contract does not relieve the tenant from fulfilling the duties of a VAT tax agent (). Therefore, as a rule, organizations charge VAT not at the calculated rate, but at a direct rate and transfer it to the budget at their own expense. Some arbitration courts believe that this method of paying VAT does not contradict the law (see, for example, the decisions of the Federal Antimonopoly Service of the Ural District).

However, the best option in such a situation is to clarify the amount of rent by changing the terms of the contract. The rent must be indicated including VAT. You can change the terms of the contract by concluding an additional agreement () with the lessor.

After paying the amount of VAT withheld.

Olga Tsibizova,

2. Recommendation: How to withhold and transfer VAT to the budget for a tax agent

The tax base

The basis for calculating VAT is the amount of proceeds (income) of the counterparty (taxpayer) for operations listed in the Tax Code of the Russian Federation.

Determine the tax base including VAT: *

• when purchasing goods (works, services) from foreign organizations that are not registered in Russia ();
• when renting state (municipal) property directly from the executive authorities and management ();
• when buying (receiving) state or municipal property not assigned to state (municipal) organizations ();
• when acquiring property or property rights of debtors declared bankrupt (). At the same time, according to the clarifications of the Plenum of the Supreme Arbitration Court of the Russian Federation and controlling departments,. In such a situation, sellers must pay VAT.

The moment of determining the tax base

The moment of determining the tax base for the purposes of calculating and paying VAT is different for tax agents who determine the tax base including VAT, and tax agents who determine the tax base excluding VAT.

Olga Tsibizova,

Head of the Indirect Tax Division of the Department

tax and customs tariff policy of the Ministry of Finance of Russia

3. Article: How can a simplified person calculate VAT when renting state property

The lessee on the simplified tax system must fulfill the duties of a tax agent for VAT if he leases property:

• from public authorities;
• from local governments. *

That is, if the lease agreement on the part of the lessor is concluded on behalf of the territorial division of the Federal Property Management Agency, the regional committee for property management or similar structures of local government.

Features of payment and accounting of VAT

When renting state or municipal property, the lessee must calculate, withhold from the income of the lessor in the form of rent, VAT and transfer it to the budget (). VAT is transferred to the budget at the location of the simplified taxpayer ().

VAT paid as part of the rent is accounted for in the expenses under the simplified taxation system (). And this tax is not accepted for deduction, since the tenant on the simplified tax system is not a VAT payer () *

How to draw up a contract lease and invoice

When signing a lease agreement for state (municipal) property, check that the amount of the rent is indicated with VAT. If there is no such condition in the contract, the tenant will have to pay tax at his own expense.

The lessee on the simplified tax system must write out an invoice with the note "Lease of state (municipal) property". This must be done within five calendar days from the date of transfer of the rent ().

The declaration must be filled in rubles, no kopecks. The values ​​of indicators are less than 50 kopecks. discarded, and 50 kopecks. and more are rounded to the full ruble.

Appendix No. 3 to the Procedure approved.

Submit your declaration to tax office at the location of the organization - tax agent ().

Legal electronic encyclopedia "Simplified"

* This is how a part of the material is highlighted that will help you make the right decision

If in 2011 you rented the property of a state institution, then you should have deducted VAT from the rent and transferred it to the budget.

The tenants of the property of a state institution were recognized as tax agents for VAT from January 1 to December 31, 2011 (clause 1 of article 16 of the Law of May 8, 2010 No. 83-FZ). The tax base should have been determined as the amount of rent, taking into account tax (clause 4 of article 173 of the Tax Code of the Russian Federation). The amount of VAT payable to the budget is determined in this case by the calculation method using tax rate 18/118 (clause 4 of article 164 of the Tax Code of the Russian Federation).

The lessee - a tax agent, no later than five calendar days from the date of transfer of the rent, issues an invoice.

The amount of VAT is paid to the budget in equal installments no later than the 20th of each of the three months following the past quarter.

The tenant has the right to deduct the paid amount of VAT if the rented premises are used to carry out transactions subject to VAT. The basis, as always, will be invoices and documents confirming the payment of VAT.

In accounting, the cost of the leased office is reflected on account 001 "Leased Fixed Assets" in the assessment specified in the lease agreement.

The tenant organization keeps records of the leased fixed asset on an off-balance sheet account. Landlords are encouraged to open inventory card for each leased object.

Office rental expenses are expenses for common types activities. The rent is recognized as an expense on a monthly basis as of the last day of the month. In accounting, the amount of rent is reflected in this case on the debit of account 26 "Main production" and the credit of account 76 "Settlements with by different debtors and creditors ".

In tax accounting, office rental costs are included in other production and sales expenses. These expenses are recognized at the date when the rent is charged.

Example 1

The organization in 2011 leases an office in the building of a government institution. The building is in federal ownership. The amount of the monthly rent is 118,000 rubles. (including VAT).

According to the terms of the lease agreement, the fee is paid before the 10th day of the month following the calculated one. The cost of the leased office is 10,000,000 rubles. The organization determines income and expenses in tax accounting on an accrual basis.

In accounting, you will need to make the following entries:

DEBIT 001

DEBIT 26 CREDIT 76

DEBIT 19 CREDIT 76

DEBIT 76 CREDIT 68 "VAT"

DEBIT 76 CREDIT 51

DEBIT 68 "VAT" CREDIT 51

DEBIT 68 "VAT" CREDIT 19

If the organization-tenant of the property of a state institution applies the simplified tax system, then it is not released from the duties of tax agents. Consequently, the lessee on the "simplified" is obliged to calculate, withhold and transfer to the budget the amount of VAT when transferring the rent and issue an invoice.

The paid amount of VAT is not deducted by the lessee on the “simplified form”, but is included in the lease payment (subparagraph 3, paragraph 2 of article 170 of the Tax Code of the Russian Federation).

Example 2

An organization that uses the simplified tax system, in 2011, leases an office in the building of a government institution. The building is in federal ownership. The amount of the monthly rent is 118,000 rubles. (including VAT).

According to the terms of the lease agreement, the fee is paid before the 10th day of the month following the calculated one. The cost of the leased office is 10,000,000 rubles.

It is necessary to make the following postings:

DEBIT 001

- 10,000,000 rubles. - the cost of the leased fixed asset is reflected;

DEBIT 26 CREDIT 76

- 118,000 rubles - the amount of accrued rent is reflected;

DEBIT 76 CREDIT 68 "VAT"

- 18,000 rubles. - VAT withheld from the rent, subject to transfer to the budget;

DEBIT 76 CREDIT 51

- 100,000 rubles. - the amount of the rent has been transferred to the lessor;

DEBIT 68 "VAT" CREDIT 51

- 18,000 rubles. - the amount of withheld VAT has been transferred to the budget.

Changes in 2012

From January 1, 2012, tenants of federal government property are not recognized as tax agents for VAT in respect of the amount of rent. Such changes to paragraph 3 of Article 161 of the Tax Code were introduced by the Law of November 21, 2011 No. 330-FZ.

It is important

Tenants using the simplified tax system and UTII are also recognized as VAT tax agents when leasing state or municipal property.

From January 1, 2012, operations for the provision of services by state institutions are not recognized as an object of VAT taxation in accordance with subparagraph 4.1 of paragraph 2 of Article 146 of the Tax Code. The specified norm was introduced by the Law of July 18, 2011 No. 239-FZ.

Consequently, in 2012, the government agency-lessor and the lessee do not have any consequences for the calculation and payment of VAT.

Example 3

The organization in 2012 leases an office in the building of a government institution. The building is in federal ownership. The amount of the monthly rent is 100,000 rubles.

According to the terms of the lease agreement, the fee is paid before the 10th day of the month following the calculated one. The cost of the leased office is 10,000,000 rubles. Income and expenses in the tax accounting of the organization is determined by the accrual method.

In accounting, you need to make the following entries:

DEBIT 001

- 10,000,000 rubles. - the cost of the leased fixed asset is reflected;

DEBIT 26 CREDIT 76

- 100,000 rubles. - the amount of accrued rent is reflected;

DEBIT 76 CREDIT 51

- 100,000 rubles. - the amount of the rent has been transferred to the lessor.

Forgotten VAT from the tenant

Changes in Tax Code touched upon the lease of state property. In other cases, when leasing state (municipal) property, the lessee has obligations to calculate and pay VAT issued by the lessor. Often the amount in the lease is indicated without VAT. How to calculate tax and for what amount?

In such a situation, VAT is paid by the lessee in excess of the rent. The tax base is defined as rent increased by the amount of VAT. In this case, the amount of tax payable to the budget is determined by the calculation method using the tax rate 18/118.

In fact, the tax calculated and paid in federal budget is the amount of VAT deducted from the estimated income of the lessor. Provided that the leased property was acquired for the performance of transactions recognized as taxable objects, the lessee may deduct the amount of tax paid.

nota bene

A state institution is a state (municipal) institution that provides state (municipal) services and performs work. Financial security the activities of a state institution are carried out at the expense of the corresponding budget on the basis of budget estimates.

Considering the above, in accounting the amount of VAT transferred in excess of the rent is reflected as tax withheld from the income of the lessor. That is, on the date of recognition of lease payments in expenses, an entry is made on the debit of account 19 "Value added tax on acquired values" in correspondence with the credit of account 76.

Example 4

The organization rents an office in the building of a government agency. The building is in federal ownership. The amount of the monthly rent in the agreement is indicated without VAT and amounts to 100,000 rubles.

According to the terms of the lease agreement, the fee is paid before the 10th day of the month following the calculated one. The cost of the leased office is 10,000,000 rubles. Income and expenses in the tax accounting of the organization are determined by the accrual method.

In the situation under consideration, the tax base for VAT is 118,000 rubles. (100,000 rubles + 100,000 rubles X 18%).

The accountant will make the following entries:

DEBIT 001

- 10,000,000 rubles. - the cost of the leased fixed asset is reflected;

DEBIT 19 CREDIT 76

- 18,000 rubles. (RUB 118,000 X 18/118) - the amount of VAT on rent is reflected;

DEBIT 76 CREDIT 68 "VAT"

- 18,000 rubles. - the amount of VAT to be transferred to the budget is reflected;

DEBIT 76 CREDIT 51

- 100,000 rubles. - the amount of the rent has been transferred to the lessor;

DEBIT 68 "VAT" CREDIT 51

- 18,000 rubles. - the amount of withheld VAT was transferred to the budget;

DEBIT 68 "VAT" CREDIT 19

- 18,000 rubles. - paid VAT is accepted for deduction.

The state is one of the largest owners of property, which is usually rented out. In accordance with article 214 Civil Code state property admits:

• proprietary property Russian Federation(federal property);
• property owned by the constituent entities of the Russian Federation - republics, territories, regions, cities of federal significance, autonomous regions, autonomous regions(property of the constituent entity of the Russian Federation).

The lease of property, which is in federal ownership, has features concerning, in particular, the conclusion of a lease agreement and the establishment of lease payments. In this case government bodies the authorities, acting on behalf of the Russian Federation, within the framework of their competence, may by their actions acquire and exercise property and personal non-property rights and obligations. The relationship that arises in this case between the owner and the lessor is regulated by Chapter 34 of the Civil Code.

G.G. Jamalova, expert editor