Accounting entries lease of municipal property by a tax agent. Accounting for lease of a municipal land plot by an organization under the general taxation regime
In their practical work, accountants often have to deal with GPC agreements concluded with individuals. Consider the transactions for the accrual of personal income tax on the example of the payment of rent to an individual under a lease for the use of the premises.
Settlements with the lessor - an individual under a lease in accounting, we present in the form of a table of accounting entries:
the date | Dt | Ct | Wiring description |
10.01 | 001 | An object of fixed assets was leased for off-balance accounting under a premises lease agreement under an acceptance-transfer certificate (basis - premises lease agreement). | |
31.01 | 26 | 76 | Accrued rent amount for January, is included in January expenses. |
28.02 | 26 | 76 | The amount of rent for February is calculated, included in February expenses. |
31.03 | 26 | 76 | Accrued rent for March, is included in March expenses. |
31.01 | 90.02 | 26 | Rental expenses are included in the cost of the results, respectively: January, February, March. |
20.04 | without | wiring | Accrued income to an individual in the form of rent in the amount of January-March 2017 in the tax registry on the date of payment. |
20.04 | 76 | 68.01 | Accrued to personal income tax withholding from income (January-March) on the date of payment on the basis of the document of accrual of income. |
20.04 | 76 | 51 | The amount of the rent paid to the lessor - individual for the period January-March, minus tax withheld. |
20.04 | without | wiring | PIT withheld from the payment of April at the time of payment based on the document of payment of income. |
21.04. | 68.01 | 51 | Personal income tax was transferred to the budget from the income of individuals paid in April. |
30.04 | 26 | 76 | The amount of rent for April has been calculated and is included in April expenses. |
31.05 | 26 | 76 | The amount of rent for May is calculated, and is included in May expenses. |
30.06 | 26 | 76 | Accrued rental amount for June, is included in June expenses. |
30.04 | 90.02 | 26 | Costs of rent are included in the cost of the results, respectively: April, May, June. |
20.07 | without | wiring | Accrued income to an individual in the form of rent for April - June 2017 in the tax registry. |
20.07 | 76 | 68.01 | Accrued personal income tax withholding from income (April-June) on the date of payment. |
20.07 | 76 | 51 | The amount of the rent paid to the lessor - individual for the period April-June, minus tax withheld. |
20.07 | without | wiring | Withholding personal income tax from the payment of July at the time of payment. |
21.07 | 68.01 | 51 | PIT was transferred to the budget from the payment of July individuals. |
31.07 | 26 | 76 | Accrued rental amount for July, is included in July expenses. |
31.08 | 26 | 76 | Accrued rental amount for August, is included in August expenses. |
30.09 | 26 | 76 | The amount of rent for September is calculated, included in September expenses. |
31.07 | 90.02 | 26 | Rental expenses are included in the cost of the results, respectively: July, August, September. |
20.10 | without | wiring | Accrued income to an individual in the form of rent for July-September 2017 in the tax register at the date of payment. |
20.10 | 76 | 68.01 | Accrued to personal income tax withholding from income (July-September) on the date of payment. |
20.10 | 76 | 51 | The amount of rent paid to the lessor - an individual for the period July-September, minus the tax withheld. |
20.10 | without | wiring | Withholding personal income tax from the payment of October at the time of payment. |
23.10 | 68.01 | 51 | Personal income tax was transferred to the budget from the payment of October individuals. |
24.10 | 001 | The premises are returned to the lessor under the acceptance certificate. |
Events requiring registration by the lessee as a personal income tax agent
To reflect events related to the fulfillment of duties of a tax agent, it is necessary to be guided only by the norms of tax legislation, which endowed the organization with these functions. It must be remembered that the enterprise is only an intermediary between an individual and the state with respect 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 provisions of Ch. 23 of the Tax Code of the Russian Federation, which determines the most important dates of events. Fulfilling this role, the organization’s accountant abstracts from accounting rules and applies tax accounting standards.
Event 1. Accrual of income to an individual in the form of rent
To accrue income - this means determining the amount of income and the date when income is considered to be received under the Tax Code. Once again we repeat that reflecting this event, one should not confuse one's expense with the income of a partner of an individual. Since the income is not the income of the enterprise, in the accounting event the event of accrual of the amount of income is only recorded in the accounting registers, but not reflected by postings.
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According to the principle of property separation, accounting entries in the form of entries in the accounting registers will reflect only the business operations of the enterprise 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. Indeed, in this event, the organization is only a tax agent, whose responsibility is to reflect this date in the tax accounting records 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 accounts of the organization’s accounting, since it is not an organization’s income, it is only recorded in tax registers by accounting programs through a document responsible for accruing income to an individual.
Revenue Recognition Date
Date of recognition of income. We are looking for the answer in Art. 223 of the Tax Code of the Russian Federation. GPC rental income is recognized as received on the date of payment, that is, on the day the money was paid, subparagraph 1, paragraph 1 of article 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 to be received under the Tax Code. It is these dates that fall into line 100 of form 6-personal income tax.
Recognized Income
Income is accrued in the amount specified in the contract. Under the agreement, an individual has the right to count on a monthly fee. But since payment is made once a quarter on the above dates, the amount of recognized income will be equal to a 3-month fee.
Since the income is not of an organization, but of an individual, according to the principle of property separation, the amount of income of an individual in the organization’s accounting will not be reflected. But in order to fix this event in tax registers, the accounting program 1C Accounting 8.3 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 on income received
Calculate personal income tax - this means to determine the share of income in the form of tax for withdrawal to the budget, to subsequently transfer 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 it is necessary to make the calculation:
- amount of personal income tax calculated on rent \u003d Taxable base X Personal income tax rate;
- in turn, the tax base \u003d income minus (-) tax deductions.
Accounting account 68.01 Personal income tax
Regarding the invoice. To reflect obligations and information on settlements with the personal income tax budget, account 68.01 “Personal Income Tax” is used.
The peculiarity of this account 68.01 is the reflection of information on the calculated, the withheld, and the listed personal income tax. The credit of account 68.01 reflects the debt to the budget for personal income tax. It is interesting that the loan amount of account 68.01 also speaks about the debt of an individual from his income and the amount of tax required to be withheld by a tax agent from the income of an individual to be transferred to the budget subsequently. That is why the accrued tax withheld is reflected in the form of a posting Dt 76 Kt 68.01 in the accounting of the organization, where the source - income of an individual is reflected in the debit. It is this amount of tax withheld that the budget will expect from the tax agent.
Date of calculation of personal income tax
We are looking for the answer in Art. 226 of the Tax Code of the Russian Federation. According to the norms of paragraph 3 of Art. 226 of the Tax Code of the Russian Federation, a tax agent is required to calculate personal income tax at the date of actual receipt of income, that is, the date of actual receipt of income determines the date of calculation of personal income tax.
Thus, the date of calculation of personal income tax \u003d date of actual receipt of income, Art. 223 of the Tax Code of the Russian Federation. In our case, the calculation dates will be April 20, July 20, October 20, 2017.
The amount of calculated personal income tax
In order to calculate the amount of personal income tax on income in the form of rents, 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 the opportunity to receive certain tax deductions that allow to reduce income.
In our case, no applications for deductions were received, therefore, by dates 20.04, 20.07, 20.10 we have:
- The amount of personal income tax calculated for deduction \u003d Monthly rent x 3 x 0.13
- The amount of tax calculated falls into line 040 of form 6-personal income tax.
Tax deductions for leases with individuals
Regarding tax deductions. The amount of calculated personal income tax depends on tax deductions. Although, according to the conditions of our example, they are not, let us dwell on the nuances of tax deductions for lease agreements with individuals 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, provided that the citizen is a resident, lives in Russia 183 days a year or more at the time of receipt of income. With respect to income received under lease agreements, it should be said that the provision of deductions has particularities.
Since lease relations are temporary, deductions are provided only for the period for which the contract is concluded, that is, the income received and the tax base are formed only for this period. The tax agent must accept the application and documents confirming the right to the claimed deductions.
Thus, under lease agreements, the tax base for income for which the rate is set at 13% 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 apply for all tax deductions under a lease agreement.
We turn to the table, which reflects the main points of tax deductions for leases with individuals:
Tax deductions | Tax Code | Opportunity | Comments |
Standard | article 218 | there is |
1. May be provided by the employer or other natural or legal person who pays income. 2. Deductions are provided for the duration of the contract. 3. Statement + supporting documents. |
Social | article 219 | there is | 1. May be provided by both the employer and another tax agent. 2. Deductions are possible only for training under paragraphs 2, paragraph 1 of Art. 219 of the Tax Code of the Russian Federation and medical services according to claims 3, 1, Article 219 of the Tax Code. 3. Deductions are granted for the duration of the contract. 4. Application + Notification issued by the tax authority in the form of KND 1125030, approved by order of the Federal Tax Service of Russia of 10.27.2015 No. MMV-7-11 / [email protected] |
Property | article 220 | No |
Only the employer can provide. The lessee is not an employer in the Labor Code of the Russian Federation. |
Professional | article 221 | No |
It is impossible to provide professional deductions regarding the income of individuals received from the rental of the premises, since the lease is governed by a separate Ch. 34 of the Civil Code of the Russian Federation and does not apply to service contracts. |
Thus, the amount of tax calculated can be reduced by applying tax deductions, if the lessee is entitled to provide them.
Event 3. Withholding personal income tax on income received
Withholding is the duty of the tax agent to temporarily withhold the amount of tax from the income paid for further unconditional fulfillment of obligations to be transferred to the budget. And the income is paid to an individual already minus tax withheld.
The tax agent must withhold the personal income tax from the paid income as much as it calculated, calculated initially for the calculation. Assuming the function of tax withholding, the tax agent transfers the taxpayer debt to the budget as if:
Actual tax withholding is recorded during the payment documents.
The account "personal income tax withheld"
Decide on the account “personal income tax withheld" and correlate the amount of personal income tax withheld with the retention date under paragraph 4 of Art. 226 of the Tax Code of the Russian Federation.
Regarding account . In accounting there is no special account "PIT withheld". Technically, tax withholding is recorded in tax registers.
Schematically, the tax movement in the registers can be described as follows. First, the amount of personal income tax calculated goes to the “personal income tax calculated” register from the income accrual document, and then, by the date of the payment document, the personal income tax amount goes to the “personal income tax withheld” register. In this register, withholding tax will be registered until the moment of transfer. According to the personal income tax dates in these registers, the duties of the tax agent are also controlled. Payment documents fixing the payment of income and the amount of personal income tax withheld, accounting entries for personal income tax withheld are not made.
Withholding Date
We are looking for the answer in Art. 226 of the Tax Code of the Russian Federation. The tax agent must withhold tax at the time of payment of the income of clause 4. Art. 226 of the Tax Code of the Russian Federation. Dates of personal income tax withholding in our example will be days 20.04, 20.07, 20.10 - days of payment of income. Actual retention dates fall on line 110 of form 6-personal income tax.
Amount of personal income tax withheld
The tax agent must withhold the personal income tax from the paid income as much as it calculated, calculated initially for the calculation. That is why the accounting records immediately record the obligations already when accruing personal income tax on the credit of the account “68.01”. The amount of tax withheld falls into line 140 of personal income tax and into line 70 of form 6-personal income tax.
Event 4. Transfer to the budget of withheld personal income tax
According to the rules of paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, it is necessary to transfer the tax no later than the day following the day of payment of income, and this refers to the next business day. By transferring personal income tax, the obligations of a tax agent on personal income tax are closed.
Decide on the account and correlate the amount of the transferred personal income tax with the date of transfer of personal income tax.
Accounting account
Regarding the accounting account. We transfer to the budget exactly the amount of personal income tax that was accrued to withholding from the income received, listed on the account “68.01”. Therefore, for this example, the amount of the listed personal income tax will be reflected in the record Dt 68.01 Ct 51.
Date of listing
In accounting, the date the tax is transferred to the budget will be the date the bank holds the organization’s bank account. But the date of transfer to the personal income tax budget by a tax agent is controlled by tax legislation. It is the deadline for the transfer of personal income tax to the budget that the tax agent must affix 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: 04/21, .21.07, and 23.10. — the next working days after the days of payment. These dates fall on line 120 of form 6-personal income tax.
The amount of the listed personal income tax
This is the amount of tax that the tax agent actually transferred to the budget. Ideally, tax authorities expect the tax agent to unconditionally fulfill equality:
Personal income tax calculated \u003d personal income tax withheld \u003d personal income tax transferred on personal income taxable income for the year.
If for some reason the company could not or will not be able to fulfill this obligation, then it needs to notify the tax authorities about it. The company is obliged to inform about the impossibility of withholding tax on the listed individuals at the IFTS at the place of registration by filing a certificate in 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 for lease payments: size, terms of payment, variable and permanent components of the lease payment. 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 partner's income. To the income of an individual, the norms of tax legislation apply.
In order to avoid errors in the reflection of facts and events of economic life on the accounts of accounting, it is recommended to do an economic analysis: income, expenses, obligations. Customize your accounting policies to fit your business needs.
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 organization - the lessee a tax agent for VAT. It determines the tax base for VAT at the time of payment of the lease, as This article expressly stipulates the obligation to withhold and transfer to the budget a 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 based on paragraph 4 of Art. 164 of the Tax Code.
The calculation of VAT as an agent is carried out by Russian organizations, regardless of whether they themselves are its payers, i.e. if organizations on the STS rent municipal property, they must calculate and pay VAT and submit a declaration.
Lease of municipal property in 1C Accounting 8th ed. 3.0
Let us examine the following example: LLC Plyushka (tenant) and the Property Department of Ufa have entered into a lease agreement for municipal property of non-residential premises located in the city of Ufa for carrying out trading activities.
According to the lease, 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) is charged from above.
First, we need to make sure that the program can keep records of municipal property leases.
To do this, go to the “Main”, “Functionality” section and on the “Calculations” tab, check the boxes for “Accounting under contracts” and “Organization - VAT tax agent”.
Please note that in the contract with the counterparty, in our example with the Department of Property of Ufa, it is necessary to indicate the type of agency contract in the “VAT” clause and select the generalized name for the invoice.
In the document we indicate the type of service “Lease of municipal property”, an account for writing off costs, in our example it is 44.04 “Cost of circulation”, and we also select the cost item from the list “Lease of federal and municipal property”.
The following transactions are formed on the document:
Dt 44.01 Ct 60.01 - 20 000 rub. (monthly rent charged)
Dt 19.04 Ct 60.01 - 3 600 rub. (tax agent VAT highlighted)
Dt 60.01 Ct 76.NA - 3 600 rubles. (tax agent VAT included)
Dt 60.01 Ct 51 - 20 000 rub. (rent paid to lessor)
On the basis of the document “Write-off from the current account” we will create the “Invoice issued”
The following is formed on it:
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 type of operation “Payment of tax”. Here you need to correct the account at 68.32 and enter the data on the counterparty, contract, document-basis and amount.
The document is formed posting:
Dt 68.32 Ct 51 - 3 600 rub.
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 September 13, 2011 No. ED-4-3 / [email protected] and dated September 14, 2009 No. 3-1-11 / 730), the right of a tax agent to deduct the amount of VAT paid to the budget when renting state (municipal) property, arises in the period following the period of submission of the VAT return, which reflects the calculated amount tax.
An organization or individual entrepreneur may act in several cases. One of them is the lease on the territory of the Russian Federation of federal property, property of constituent entities of the Russian Federation, municipal property from state authorities and administration and (or) local authorities (clause 3 of article 161 of the Tax Code of the Russian Federation). Moreover, the obligations of a tax agent arise only if such bodies act precisely as landlords.
Accordingly, the lessee will not have to fulfill the duties of a tax agent if the lessor is:
- state institution, since in this case the object of VAT is not arising (paragraph 4.1, paragraph 2 of article 146 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 03.24.2013 No. 03-07-15 / 12713);
- balance holder of property (not a government or management body). Then the balance holder must calculate the VAT on the rent received from the tenant (Letter of the Ministry of Finance dated December 28, 2012 No. 03-07-14 / 121).
You do not need to pay VAT in the case of land leases from the state. The rent for their use is not subject to VAT (paragraph 17, paragraph 2 of article 149 of the Tax Code,).
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 10/18/2012 No. 03-07-11 / 436).
VAT calculation
When renting municipal property, VAT is calculated according to the traditional formula: by multiplying the tax base by. If the VAT amount is not allocated in the contract and it is indicated that the tax is included in the rent, then the tax base is determined as of the date of its transfer as follows:
By the way, the base is considered separately for each leased facility.
If there was a delay in paying the rent and in this regard the tenant is obliged to pay a penalty, a fine, etc., then such sanctions are not included in the amount of the tax base (Letter of the Ministry of Finance dated 03.03.2013 No. 03-07-15 / 6333).
The invoice must be registered in the sales book (paragraph 15 of the Rules for maintaining the sales book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).
Agent VAT calculation
The tax agent must withhold the calculated VAT from the amount of the rent and transfer it to the budget (paragraph 1, paragraph 1, paragraph 3, article 24 of the Tax Code). When renting 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 of Article 174 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of September 13, 2011 No. ED-4-3 / [email protected]) That is, the deadlines for tax agents are the same as for taxpayers.
Acceptance for deduction of VAT paid to the budget
If the tax agent is, he is entitled to deduct the VAT paid to the budget for deduction (when applying special regimes or exemption from tax under Article 145 of the Tax Code, no deductions are made). To do this, several conditions must be met (paragraph 3 of article 171 of the Tax Code):
- leased property is used in VATable activities;
- the tenant has payment documents confirming the transfer of VAT to the budget, and an invoice;
- rental services accepted for accounting (paragraph 1 of article 172 of the Tax Code).
If all conditions are met, then the tenant has the right to declare VAT deductible in the quarter in which this tax was paid (Letter of the Ministry of Finance dated 01.26.2015 No. 03-07-11 / 2136). In this case, it is necessary to register the rental invoice in the purchase book.
Submission of declaration
The tax agent must submit a VAT return to its tax office no later than the 25th day of the month following the expired quarter (Clause 5, Article 174 of the Tax Code of the Russian Federation). Information on the calculated VAT when leasing state property is reflected in section 2 of the declaration. For each such lessor, section 2 is filled out if several properties are rented from different government agencies.
how to take into account correctly and what transactions to make on lease of municipal property. We are in a simplified regime, in this case we act as VAT tax agents. How to correctly calculate VAT, we were indicated the amount of rent per year without VAT, VAT we must independently take into account. I'm on the amount of the rent, for example 10,000 charge 18%, -1800, Right? or should I list 10000-1800. my rent is 16 thousand, excluding VAT. at what rate and at what amount to calculate VAT? from the amount of 16 thousand + 18%?
Answer
When leasing state property, the tax base for VAT is determined by the tenants - tax agents as the amount of the rent, including tax. The lessee is required to transfer VAT to the budget, withholding tax from the income of the lessor. 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: including VAT or without tax, then based on the requirements of tax legislation, the tenant must independently calculate the tax by multiplying the amount of the rent indicated in the agreement by the estimated VAT rate (18 / 118). The tax agent must transfer the received amount of VAT to the budget, and the rest of the rent to the lessor. Consequently, VAT is already included in the amount of 16,000 rubles. When transferring rent, VAT should be excluded from this amount at the estimated rate of 18118 and pay to the budget on the date of transfer of the rent.
The postings will be as follows:
- Dt 60 (76) Ct 68 - VAT deducted
- Dt 60 (76) Kt 51 - the rent is paid (advance payment)
- Dt 68 Kt 51 - transferred to the budget VAT.
- Dt 20 (26.44) Kt 60 (76) - the rent in expenses (including VAT) is taken into account.
The rationale for this position is given below in the materials of the General Accountant System
1. Situation: in which cases the organization should fulfill the duties of a VAT tax agent when renting state (municipal) property
The organization must fulfill the duties of a VAT tax agent if it or its separate unit rents state (municipal) property from state authorities or local self-government. *
If an organization whose state (municipal) property is under operational management or economic management (for example, State Unitary Enterprise or Municipal Unitary Enterprise) is indicated in the lease as a lessor, then the tenant does not have tax agent VAT obligations.
In practice, tripartite leases of state (municipal) property are widespread. In addition to the tenant, such agreements are signed by representatives of the Federal Property Management Agency and the balance holder (the state institution on whose balance sheet the property is being leased). In this case, the same rules apply. If the role of the lessor is the balance holder, and the division of the Federal Property Management Agency only confirms its authority, then the tenant should not fulfill the duties of a tax agent. He transfers the entire amount of the rent, including VAT, to the lessor, who independently calculates the budget.
If the lessor under the contract is one or another subdivision of the Federal Property Management Agency, then the tenant 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 - the organization or its separate division, 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 letters to the Ministry of Finance of Russia, the Federal Tax Service of Russia and.
Arbitration courts adhere to the same opinion (see, for example, decisions of the Supreme Arbitration Court of the Russian Federation, decisions of the FAS, East Siberian District,).
From January 1, 2012, the performance of work (provision of services) by state institutions is not subject to VAT (). Therefore, when renting state (municipal) property from state-owned institutions, the tenant does not have a tax agent duty on VAT. Similar clarifications are contained in.
The chief accountant advises: when signing a lease of state (municipal) property, check that the amount of the rent is indicated with VAT. If such a condition is not specified in the contract, the lessee will have to pay tax at his own expense.
When leasing state property, the tax base for VAT is determined by the tenants - tax agents as the amount of the rent, including tax. The lessee is required to transfer VAT to the budget, withholding tax from the income of the lessor. 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 of state (municipal) property does not indicate how the lease price is formed: including VAT or without tax, then based on the requirements of tax legislation, the tenant must independently calculate the tax by multiplying the amount of the rent specified in the contract by the amount of the estimated rate VAT (18/118). The tax agent must 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 exempt the tenant from fulfilling the duties of a tax agent for VAT (). Therefore, as a rule, organizations do not charge VAT at the estimated 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 resolution of the FAS of the Urals District,).
However, the best option in this situation is to clarify the amount of the 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 payment, the amount of VAT withheld.
Olga Tsibizova,
2. Recommendation: How to withhold tax and transfer VAT to the budget agent
The tax base
The basis for calculating VAT is the amount of revenue (income) of the counterparty (taxpayer) for operations listed in the Tax Code of the Russian Federation.
Determine the tax base including VAT: *
- upon the acquisition of goods (works, services) from foreign organizations that are not tax-registered in Russia ();
- when renting state (municipal) property directly from executive authorities and management ();
- upon purchase (receipt) of state or municipal property not assigned to state (municipal) organizations ();
- upon acquisition of 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 regulatory agencies,. Sellers must pay VAT in this situation.
The moment of determining the tax base
The moment of determining the tax base for calculating and paying VAT is different for tax agents that determine the tax base including VAT, and tax agents that determine the tax base without VAT.
Olga Tsibizova,
head of Indirect Taxes Department
tax and customs tariff policy of the Ministry of Finance of Russia
3. Article: How to simplify the calculation of VAT when renting state property
The lessee on the USN must fulfill the duties of a VAT tax agent if he rents property:
- public authorities;
- with local authorities. *
That is, if the lease agreement from the lessor is concluded on behalf of the territorial division of the Federal Property Management Agency, the regional property management committee or similar local government structures.
Features of VAT payment and accounting
When renting state or municipal property, the lessee must calculate, withhold from the lessor's income in the form of VAT rents and transfer it to the budget (). VAT is transferred to the budget at the location of the simplist ().
VAT paid as part of the rent is taken into account in the simplified tax system (). And this tax is not deductible, since the lessee on the USN is not a VAT payer () *
How to draw up a contractrent and invoice
When signing a lease of state (municipal) property, check that the amount of the rent is indicated with VAT. If there is no such condition in the contract, the lessee will have to pay tax at his own expense.
The lessee on the simplified tax system must write an invoice with the note “Lease of state (municipal) property”. This must be done within five calendar days from the date of rental payment ().
The declaration must be filled in rubles, without cents. Values \u200b\u200bless than 50 kopecks. discarded, and 50 kopecks. and more rounded to the full ruble.
Appendix No. 3 to the Procedure approved.
Return the declaration to the tax office at the location of the organization - the tax agent ().
Legal electronic encyclopedia "Simplified"
* So the part of the material that will help you make the right decision is highlighted
If in 2011 you rented the property of a public institution, then you should have withheld VAT from the rent and transferred it to the budget.
Tenants of the property of a state-owned institution were recognized as VAT tax agents from January 1 to December 31, 2011 (paragraph 1 of article 16 of the Law of May 8, 2010 No. 83-FZ). The tax base should be defined as the amount of the rent, including tax (paragraph 4 of article 173 of the Tax Code). The amount of VAT payable to the budget is then determined by the calculation method using the tax rate of 18/118 (Clause 4 of Article 164 of the Tax Code of the Russian Federation).
Lessee - a tax agent shall issue an invoice no later than five calendar days from the date of rental payment.
The amount of VAT is paid to the budget in equal installments no later than the 20th day of each of the three months following the past quarter.
The lessee is entitled to deduct the paid amount of VAT if the leased premises are used for operations 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 in account 001 “Leased fixed assets” in the valuation established in the lease agreement.
The lessee organization keeps a record of the leased fixed asset on the off-balance sheet account. Landlords are advised to open an inventory card for each leased property.
Office rental costs are expenses for ordinary activities. The rental amount is recognized as an expense on a monthly basis on the last day of the month. In accounting, the amount of the rent is reflected in this case on the debit of account 26 “Main production” and the credit of account 76 “Settlements with various debtors and creditors”.
In tax accounting, office rental costs are included in other expenses associated with production and sales. The stated costs are recognized at the date of the rental charge.
Example 1
The organization in 2011 rents an office in the building of a public institution. The building is in federal ownership. The monthly rent is 118,000 rubles. (including VAT).
According to the terms of the lease, payment is due by the 10th day of the month following the settlement. The cost of the leased office is 10,000,000 rubles. The organization determines the income and expenses in tax accounting on an accrual basis.
In accounting, you will need to make the following postings:
DEBIT 001
DEBIT 26 LOAN 76
DEBIT 19 CREDIT 76
DEBIT 76 LOAN 68 “VAT”
DEBIT 76 CREDIT 51
DEBIT 68 “VAT” LOAN 51
DEBIT 68 “VAT” LOAN 19
If the organization that rents the property of a state-owned institution applies the simplified tax system, then it is not exempt from the duties of tax agents. Therefore, the tenant on the “simplified” is obliged to calculate, withhold and transfer to the budget the amount of VAT and issue an invoice when transferring the rent.
The lessee of VAT paid by the “simplified” tenant does not deduct, but includes it in the rent (subparagraph 3, paragraph 2, article 170 of the Tax Code of the Russian Federation).
Example 2
An organization that uses USN in 2011 rents an office in the building of a government institution. The building is in federal ownership. The monthly rent is 118,000 rubles. (including VAT).
According to the terms of the lease, payment is due by the 10th day of the month following the settlement. The cost of the leased office is 10,000,000 rubles.
The following entries must be made:
DEBIT 001
- 10,000,000 rubles. - reflected the value of the leased fixed asset;
DEBIT 26 LOAN 76
- 118,000 rubles - the amount of the accrued rent is shown;
DEBIT 76 LOAN 68 “VAT”
- 18 000 rub. - withheld from VAT rental, payable to the budget;
DEBIT 76 CREDIT 51
- 100 000 rub. - the amount of the rent paid to the lessor;
DEBIT 68 “VAT” LOAN 51
- 18 000 rub. - the amount of VAT withheld is transferred to the budget.
Changes in 2012
Starting January 1, 2012, tenants of federal treasury property are not recognized as VAT tax agents with respect to rental amounts. Such changes to paragraph 3 of Article 161 of the Tax Code were introduced by the Law of November 21, 2011 No. 330-ФЗ.
It is important
Tenants applying USN and UTII, when renting state or municipal property, are also recognized as VAT tax agents.
From January 1, 2012, operations to provide services by state-owned 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 state-owned lessor and the lessee do not have any consequences for the accrual and payment of VAT.
Example 3
The organization in 2012 rents an office in the building of a public institution. The building is in federal ownership. The monthly rent is 100,000 rubles.
According to the terms of the lease, payment is due by the 10th day of the month following the settlement. The cost of the leased office is 10,000,000 rubles. Income and expenses in the tax accounting of the organization is determined on an accrual basis.
In accounting, you must make the following postings:
DEBIT 001
- 10,000,000 rubles. - reflected the value of the leased fixed asset;
DEBIT 26 LOAN 76
- 100 000 rub. - reflected the amount of accrued rent;
DEBIT 76 CREDIT 51
- 100 000 rub. - the amount of the rent paid to the lessor.
Forgotten VAT from the tenant
Changes in the Tax Code concerned the leasing of state property. In other cases, when renting state (municipal) property, the lessee has obligations to calculate and pay VAT levied by the lessor. Often the amount in the lease is indicated without VAT. How to tax and how much?
In this situation, the VAT is paid by the tenant in excess of the rent. The tax base is defined as rents 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 of 18/118.
In essence, the tax calculated and paid to the federal budget is the amount of VAT withheld from the landlord's estimated income. Provided that the leased property is acquired for operations recognized as taxable, the lessee may deduct the paid tax amount.
nota bene
Treasury institution - a state (municipal) institution that provides state (municipal) services and performs work. Financial support for the activities of a public institution is carried out at the expense of the corresponding budget on the basis of budget estimates.
Given the above, in accounting, the amount of VAT transferred in excess of the rent is shown as tax withheld from the income of the lessor. That is, on the date the rental payments are recognized as expenses, the debit of account 19 “Value Added Tax on Acquired Values” is recorded in correspondence with the credit of account 76.
Example 4
The organization rents an office in a government building. The building is in federal ownership. The monthly rent in the contract is indicated without VAT and amounts to 100,000 rubles.
According to the terms of the lease, payment is due by the 10th day of the month following the settlement. The cost of the leased office is 10,000,000 rubles. Income and expenses in the tax accounting of the organization are determined on an accrual basis.
In this situation, 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. - reflected the value of the leased fixed asset;
DEBIT 19 CREDIT 76
- 18 000 rub. (118,000 rubles. X 18/118) - reflects the amount of VAT on rent;
DEBIT 76 LOAN 68 “VAT”
- 18 000 rub. - reflected the amount of VAT to be transferred to the budget;
DEBIT 76 CREDIT 51
- 100 000 rub. - the amount of the rent paid to the lessor;
DEBIT 68 “VAT” LOAN 51
- 18 000 rub. - the amount of VAT withheld is transferred to the budget;
DEBIT 68 “VAT” LOAN 19
- 18 000 rub. - Accepted for deduction paid VAT.
The state is one of the largest owners of property, which is usually rented out. In accordance with Article 214 of the Civil Code, state property is recognized:
- property owned by the right of ownership of the Russian Federation (federal property);
- property owned by the constituent entities of the Russian Federation — republics, territories, regions, cities of federal significance, autonomous oblast, autonomous okrugs (property of a constituent entity of the Russian Federation).
The lease of property that is in federal ownership has features relating, in particular, to the conclusion of a lease agreement and the establishment of lease payments. In this case, state authorities, speaking on behalf of the Russian Federation, may, within the scope of their competence, acquire and exercise property and personal non-property rights and obligations. The relations that arise in this case between the owner and the landlord are regulated by chapter 34 of the Civil Code.
G.G. Jamalova, expert editor