The shortage and high cost of hotels in the capital and other large cities have made daily rent for visitors one of the most convenient options for temporary accommodation. It's a paradox, but renting a separate apartment with a kitchen and everything you need for life costs less than a decent hotel room. Demand, of course, spurs supply. Therefore, is it any wonder that more and more private investors are engaged in short-term rental of apartments, having in their arsenal one and only “one-room apartment”, and specialized companies offering clients in addition to a dozen or more apartments additional service, in the capital abound. Gone are the days when the only realtors renting an "apartment for the night" were grandmothers at the station.

Rent without a future

“In terms of price, the cost of daily rented apartments is similar or cheaper than a hotel room of the corresponding level. The difference can reach 20-30%, - says Dmitry Taganov, head of the analytical center of the Inkom-real estate company. - In addition, at the disposal of a tourist or a business traveler who has come to the capital for a few days, there is a fully equipped kitchen where you can cook lunch or dinner on your own. And when staying at a hotel, you will either have to leave a lot of money in a restaurant each time, or look for a decent cafe or restaurant nearby. And it’s not a fact that a worthy institution will be a stone’s throw away.” The hotel will have to pay for each additional service- washing and ironing shirts, caring for shoes, etc. In a daily rented apartment, no one will present an additional bill for the fact that the tenant used an iron, washing machine or shoe brush.

As for the landlord, for him the main advantage of a short-term business is the opportunity to “leave the project” at any time without prejudice. For example, if the apartment was needed for personal needs - the residence of the owner himself, his children or parents, the landlord does not need to wait several months before the contract with the tenant ends, as is often the case with a long-term lease. Moreover, a long-term lease agreement often provides for the payment of a penalty to tenants if it breaks due to the fault of the apartment owner. Renters of daily apartments rarely stay longer than ten days.

Daily rent makes sense if you are going to sell an apartment. The time for exhibiting apartments can take several months, especially now, when the demand for even liquid housing is at an extremely low level, but do not miss the opportunity to make money on an apartment that is idle in anticipation of a buyer. Daily rent will make it possible to organize demonstrations of the object at almost any time, while for a long-term lease, you will have to coordinate the time of visits with the tenants. Also, "business for a day" is justified as an option for diversification. If you own two or more apartments, it is advisable to rent one of them for a long time, and the other for daily rent. Moreover, in Moscow the seasonality of tourism is less pronounced, and the flow of visitors is stable all year round.

At first glance, daily rent looks even more profitable than long-term rent. “The cost of a small economy-class two-room apartment with good cosmetic repairs, necessary household appliances and furniture will be about 3-4 thousand rubles. per day. It turns out that when renting such an apartment for 20 days a month, you can count on an income of 60-80 thousand rubles. While with a long-term lease, its cost will be in the region of 35-45 thousand rubles. per month, ”Dmitry Taganov gives an example. At the same time, in recent times rates on the long-term rental market are steadily declining, and the yield from it today does not exceed 4-5%.

No guarantees, no insurance

But to say that the business of renting a house for a short time is not simple. There are more complexities associated with it than it seems at first glance. The main problem of a daily landlord is the lack of a guaranteed income. With a long-term lease, it is enough to find a client once, conclude a contract - and you can live in peace for a year, receiving a stable monthly income. And in the case of a short-term search for new guests is constantly.

Dmitry K. decided to rent his apartment in the center of St. Petersburg in the fall. And from my own experience I was convinced that this business in practice is not as profitable as it seems in theory. “When I rented it out under a long-term contract, I always had a guaranteed 30 thousand rubles. per month. Now there is more trouble and less return,” he says. Month after month is not necessary. Once, Dmitry was very lucky: a family rented an apartment for 20 days, which was doing repairs in their own housing, and, since it dragged on, they had to extend the lease for the same period. But this was the only case. The rest of the time the apartment is occupied on average ten days a month. “However, there are quite objective reasons. First, winter is tourist season for Petersburg. Second, the crisis. The main contingent of clients is tourists and business travelers, and the number of both has significantly decreased in recent months, ”Dmitry believes.

Svetlana Aleksashina, manager of housing stock rental at Petersburg Real Estate, notes that the demand for daily housing is uneven and really depends to a large extent on the season: “Before the New Year, there were a sufficient number of people who wanted to rent an apartment for a few days: many people from other cities came to visit their friends, relatives to spend holidays here. Now there is a lull in the daily rent market, but it is traditional for this time of the year. Revival, as always, will come in May-June: the season of white nights annually attracts tourists to the city on the Neva. True, recently the competition in the daily rental market has become even tougher: numerous mini-hotels have appeared, and many visitors prefer this segment to apartments.

Of course I have, alternative routes allowing for a more stable flow of residents. But these are options for an amateur. You can, for example, rent an apartment for holidays and parties - for this purpose, real estate in convenient areas is always in demand. But here you need to be aware of what the consequences for the condition of the apartment may be. No one, having paid money, will take care of the property of the owners. Another option is to rent apartments for employees in the leisure sector. It also guarantees a stable profit. “But such apartments quickly become unusable,” notes one of the landlords. “Besides, when the apartment is located in a decent house, you don’t want to spoil relations with your neighbors at all.”

The constant search for customers is by no means the only problem that awaits the landlord. A rented apartment requires much more attention. After each client, the owners need to bring the housing in full order, do the cleaning, provide fresh bedding, etc. At the same time, such objects lose their appearance much faster. “Guests are constantly changing, and it’s not at all a fact that all of them will be extremely reverent about new furniture and household appliances. Therefore, the owner daily apartment you will have to do cosmetic repairs much more often than in an apartment rented for a long time. And also pay for insurance against the risk of damage, ”says Dmitry Taganov. True, as Dmitry K., a landlord from St. Petersburg, notes, buying insurance is too much of a luxury: insurance companies either refuse to insure such apartments at all, or break up too high tariffs.

With a short-term lease, the risk of facing fraud or crime is much higher. Dmitry K. Pod already had such an experience New Year he came to visit the apartment, which at that time was empty, but found that he could not get inside: the key, for some unknown reason, did not fit the lock. Looking closely at the door, Dmitry discovered that the lock had simply been replaced. I had to call an employee of the Ministry of Emergency Situations, who opened the door and let the rightful owner in. Once in the apartment, Dmitry found a lot of other people's things, a decorated Christmas tree, bottles of alcohol - in a word, clear signs that the apartment was inhabited. After some time, a new "tenant" appeared, who met the real owner of the apartment with indignant questions about the reasons for the latter's stay in the territory of someone else's apartment. It turned out that he rented an apartment through a real estate agency and paid immediately for three months in advance. Gradually, the details of the fraud came to light: shortly before the New Year, a woman rented an apartment for a couple of days, who, according to her, arrived from Sochi. In such a short time, she managed to make duplicate keys, and after her official “departure”, she returned, changed the lock and Under the guise of a realtor, she agreed to rent an apartment to another person. She took an advance payment from him - and disappeared in an unknown direction.

Dmitry was lucky: the illegal tenant vacated the apartment without any claims, and, apart from time and nerves, the owner did not suffer any losses. But in a different scenario, the scammer might not have bothered with the retake, but simply removed all valuable property and equipment from the house. To minimize the risks, you should at least make a copy of the client's passport, but this will not insure you 100% against scammers.

Trust or independence?

If you want to rent your apartment by the day, you have two options: to transfer the apartment to a trust management of a real estate agency or to rent it out on your own.

With trust management, on the one hand, the owner is relieved of all the hassle. On the other hand, the risk of fraud by realtors remains. Agents can simply cheat by underestimating the number of days during which the apartment was rented out and keeping part of the income for themselves. You won’t go to the apartment every day and check.

If you take matters into your own hands, then you will have to use as many channels of information as possible to find customers. However, it's not too difficult. It is worth typing in "Yandex" or another search engine the words "daily rent" - and immediately dozens of agency sites offering apartments for rent will open before you to choose from. Almost all of them cooperate with the owners of apartments. You will be required to make a standard description of the proposed housing, indicate all its main parameters and take several photographs (kitchen, bathroom and bedroom). Photos and descriptions are posted on the agency's website. The owner of the apartment indicates how much he would like to receive per day, and realtors add their markup on top of this figure. For example, if an apartment "from the owner" costs 2 thousand rubles, then the agency will put it up for 2.5-3 thousand. In this case, fraud on the part of intermediaries is hardly possible, since the agency plays only the role of a link. It guides the client, and the owner of the property is already in direct contact with him: it shows the apartment, and changes the linen, and cleaning, and the most pleasant thing is receiving payment. Then he already gives the commission to the agency.

If you have several apartments, daily rent turns into a full-fledged business that requires not only initial investments, but also regular expenses. Either outsourced cleaning services will be necessary, or the creation of an own operating unit, which will take care of cleaning the apartments, washing and changing bed linen, minor repairs, etc. In addition to the maintenance staff, an accountant is also needed. It will be necessary to establish relationships with people capable of resolving any conflict situation with residents. An important element of this business is the creation and promotion of an effective website on the Internet. “It looks very difficult, but in practice it can be the other way around. In the process of activity, business relations are established with certain organizations, for example, with representative offices of Western firms, as a result of which this business becomes more stable and secure. Moreover, it is possible to receive additional income through the provision of related services: transport, tourism, etc.,” says Evgeny Skomorovsky, Managing Director of Century 21 West.

Recipe for success

Not every apartment will be equally successful. There are a number of parameters on which its demand among potential tenants will depend. First, the location of such housing is important. “Small apartments in the Central District of Moscow, for example, in Stalinist houses, are especially in demand for short-term rentals. Areas with large exhibition centers are also popular,” says Vadim Lamin, head of the exclusive department of Penny Lane Realty's elite apartment rental department. At the same time, it remains important parameter“walking distance to the metro” - just like when buying or long-term rent.

If a long-term rental apartment can be minimally furnished, then in the case of a short-term rental, such a room will not work. Everything should be here to provide residents with a comfortable alternative. hotel room. A person, arriving at a hotel, does not care about taking soap, towels, toothpaste, linen with him. All this he receives on the spot. For daily rentals, the same must be ensured.

The room should have a comfortable wardrobe and a bed. The kitchen must be equipped with a refrigerator, kettle and microwave. The latter is a more indispensable element than a stove. “Few of the visitors are engaged in serious cooking. They either eat in cafes or prefer to buy ready-made food and warm it up,” says realtor Sergey. The room must have a TV, and recently a DVD player has become in demand. Such trifles often play an important role, especially since the competition in the daily rental market is high, and there is practically no difference in prices.

Short term rental: PRO & CONTRA

1. Potentially higher income than with a long-term lease.

2. Possibility to leave the business at any time.

3. Free disposal of the apartment (you can sell it at any time, settle relatives, etc.).

1. Lack of guaranteed income.

2. The need to constantly search for new customers.

3. The apartment needs repair more often, it loses its presentation faster.

4. A more labor-intensive business: the apartment needs to be put in order after each client, it is necessary to provide residents with a complete "hotel" set - linen, dishes, furniture and household appliances.

The less prestigious the area, the more profitable it is to rent housing in it, Cyan analysts found out. Apartments in New Moscow, Kapotnya, Lyublino and Kuzminki pay off the fastest, but they are also more difficult to sell than housing in prestigious areas

Attractive Hood

The average yield from long-term rental of an apartment in Moscow in the first half of 2016 was 5.5%, according to a study prepared by Cyan specialists. In other words, it is possible to recoup a metropolitan apartment by renting it out in just over 18 years. At the same time, the period differs significantly for different regions.

As it turned out, the owners of the most expensive real estate in the city center are the most difficult to return the funds spent on its purchase. The leaders of the anti-rating were the areas of Arbat, Khamovniki and Gagarinsky. Here, the capitalization rate (the ratio between the price of an asset and the size of the annual income received from renting it out) fluctuates in the range of 4-4.5%, Cyan indicates. Thus, having bought an apartment in these areas, it will take 22-25 years to wait for the return on investment.

Buying an apartment in the least prestigious areas, on the contrary, is the most promising investment decision, follows from the study data. The maximum profit for investors will be brought by renting apartments in the settlements of Pervomayskoye and Marushkinskoye in New Moscow, as well as in the Kapotnya district in the South-Eastern administrative district. Capitalization rates here range from 6.4 to 6.7%. That is, the rentier will be able to pay back his investments in 15-15.6 years. The leaders in terms of profitability (6.7%) are three-room apartments near the Moscow Oil Refinery in Kapotnya.

This effect is due to the fact that as you move away from the city center, rental rates do not decrease as much as the cost per square meter, Cyan explains.

The study is based on an analysis of more than 1 million advertisements for the sale and rental of housing in Moscow posted on the cian.ru portal in 2012-2016. At the same time, rental rates and the cost of housing were discounted taking into account the dynamics of prices and rental rates.

The Miel-Arenda company gives approximately the same figures as Cyan, however, without division by districts: the capitalization rate of economy class apartments in the capital is from 4 to 7% per annum.

Odnushki is more popular

Over the past year, the popularity of renting one-bedroom apartments has grown. “Their share in the structure of demand for the year increased by 3 p.p. and amounted to 58%,” says Eric Segerborg, CEO of the Domofond.ru portal. - At the same time, the number of contact requests for advertisements for the offer to rent two-room and three-room apartments, on the contrary, decreased by 1 p.p. — 34% and 7%, respectively.” The average rental rate also decreased over the past year in all segments of housing by 3%. You can rent a one-room apartment in Moscow for an average of 30.8 thousand rubles, a two-room apartment - for 43.3 thousand rubles.

Rentier rule

The Cyan data confirm the so-called golden rule of rentier, says Sergey Shloma, director of the secondary market department at Inkom-Nedvizhimost: “The smaller the living space, the cheaper it is, the more income it brings. From this point of view, it is a kind of pleasure to acquire luxury real estate for the purpose of renting it out: the profitability of elite real estate is minimal compared to typical housing.

Profitability from renting elite real estate varies between 1-4% of the initial investment amount, depending on the cost per square meter, finishes, equipment and furniture, estimates Yulia Kovaleva, director of the urban real estate leasing department of Kalinka Group. Distance from the center is also often in favor of the rentier. “In our database there is an apartment in Butikovsky, 5, in the Ostozhenka district, which is rented out for $10,000 a month,” Kovalev gives an example. - While relatively cheap apartment at 1/2 Taras Shevchenko Embankment, the owner recently rented it out for $15,000.”

More democratic options are rented not only more profitable, but also faster. For example, economy-class apartments are now leaving on average within a few days, and last year it was just a few hours, estimates Oksana Polyakova, deputy director of the department for renting apartments at Inkom-Nedvizhimost. “Comfort and business class apartments are now being chosen for about two weeks from seven to ten options,” she continues. “Last year, they looked through three or four apartments for no more than four days.” Elite apartments can be on display for as long as you like, until the owner decides to adequately reduce the rental rate.

If we take the statistics on average for the area, then the conclusions of Cyan are logical - cheaper areas bring more profit, Anna Moiseeva, general director of the Home Staging real estate agency, agrees. On the other hand, profitability always depends not only on the area, but also on the specific apartment. There are several signs of a liquid object, the expert lists: small footage, low price, proximity to the metro and the center. “It is important to always remember that someday the apartment that is currently being rented out will still have to be sold,” notes Moiseeva. “And then the factors that are beneficial to the rentier will make it less liquid for the seller.”

Buy closer to the center

“The period of exposure of apartments for sale, of course, depends on the quality of the apartment itself: the adequacy of its price, building and floor,” says Anna Moiseeva, general director of the Home Staging real estate agency. “But in general, an apartment in a more prestigious area can be exhibited for about two to three months versus six months or more for less liquid apartments in remote areas.”

The fact that real estate located closer to the center sells better, according to Rosreestr. For example, in the first half of 2016, almost 15% fewer transactions with the transfer of rights to residential premises were registered in the Moscow Region than in the same period in 2015: 294.7 thousand and 345.4 thousand transactions, respectively. These statistics describe mainly transactions in the secondary housing market.

The demand for new buildings is also decreasing. From January to June 2016, the number of agreements for participation in shared housing construction (DDU) in the Moscow region decreased by 4%, to 41.3 thousand.

In Moscow, on the contrary, transactions with both new and resale real estate began to be concluded more often. The total volume of transactions with the transfer of ownership of housing increased by 10.8%, to 62.7 thousand rubles.

The popularity of Moscow was influenced by the fact that over the past year and a half, Moscow developers have brought to the market a record volume of new projects that are able to compete with the price of the Moscow region, explains the head of IRN-Consulting Tatyana Kalyuzhnova. Played a role and discounts. “In about 30% of projects with 100% payment, you can get a 5-10% discount,” Kalyuzhnova notes.

The average price of 1 square. m in new buildings in Moscow (in the area from the Third Ring Road to the Moscow Ring Road), according to the IRN, is now 172.3 thousand rubles. In the Moscow region, according to the results of June, it amounted to 85.4 thousand rubles. for 1 sq. m, according to a study by Miel-Novostroyki. But when looking at specific offers, the benefits of buying an apartment in Moscow become more obvious. For example, in mid-June, Zheldoripoteka launched a new residential complex, Atmosfera, on the market in the Lyublino South-East administrative district. At the stage of preparing the site for construction work, the cost of one- and three-room apartments with an area of ​​34.9-76.9 sq. m is 4.1-11.1 million rubles, or 115-145 thousand rubles. for 1 sq. m.

For one "square" in the residential complex "Opalikha O3", located in the Moscow region, 13 km from the Moscow Ring Road, you will have to pay an average of 124 thousand rubles, and the price of apartments, according to the developer's website, is estimated from 2.4 million to 6.86 million rub. (for a one- and three-room apartment, respectively).

Even the most profitable investments in the long-term rental market are significantly inferior in terms of profitability to traditional bank deposits. According to the Central Bank, the base rate of return on ruble deposits for more than one year in July is 10.7% per annum.

Publication

Property can be rented out, which in the process of use will not lose or change its natural-material properties. The lease agreement must contain data that make it possible to determine exactly which property is to be transferred as an object of lease. If under the lease agreement it is impossible to determine what kind of property is being leased, then such an agreement is considered not concluded and the parties to such an agreement do not have any rights and obligations.

Only the owner has the right to lease property. However, a person who is not the owner, but authorized by the owner to lease the property, can also act as a lessor.

The lease term of the property is determined by the contract. If the term is not specified in the contract, it is considered that the contract is concluded for an indefinite period. In this case, each of the parties has the right to withdraw from the contract at any time, having warned the other party about it one month in advance, and in case of renting real estate - three months in advance. In this case, the agreement may establish a different period for warning about the termination of the lease agreement for an indefinite period.

The lessor is responsible for all shortcomings of the leased property, even if he did not know about them at the time of the conclusion of the contract. If the tenant, after accepting the property, has discovered certain shortcomings, then he has the right to:

require the lessor to remove them free of charge;

independently correct these shortcomings and demand reimbursement of their expenses for their elimination by a simultaneous payment;

eliminate the shortcomings on their own and withhold the amount of expenses incurred from the rent, notifying the lessor about this. The tenant also has the right to demand a commensurate reduction in the rent, while he can either eliminate or not eliminate the identified shortcomings;

not to eliminate defects, but to terminate the contract.

The lessor is not responsible for the shortcomings of the leased property in the event that these shortcomings were specified at the conclusion of the lease agreement or were known to the tenant in advance or should have been discovered by the tenant during the inspection of the property or checking its serviceability when concluding the agreement or transferring the property for rent .

Payment utilities tenant

The lease agreement is a onerous agreement. The amount of the rent, the term of payments are determined by the contract. In addition, the tenant is required to pay utility bills for the leased property. Several reimbursement methods are possible utility costs tenant:

fixed rent, which includes the cost of utility bills. The tenant pays the rent to the landlord every month in the amount specified in the contract;

a rent consisting of a fixed and a variable part, in particular, a fixed rent is a payment for the area of ​​the leased premises, a variable is a payment for utilities;

rent excluding the cost of utilities. The tenant independently concludes contracts with public utilities or an agency agreement can be used to reimburse utility costs.

Rent including the cost of utilities

Rent, including utility bills, causes the least disputes with the tax authorities, but is a less profitable option. The cost of some services directly depends on the amount of their consumption, and it is not always possible to determine in advance how much, for example, electricity a tenant will consume. Therefore, a situation may arise when the utilities actually consumed by the tenant are not covered by the amount of utility payments included in the rent.

Lessor account. Rent, including utility bills, is income from the sale of services for renting out premises. The object of taxation is the sale of services for the provision of property for rent.

In this case, the entire amount of the rent is payment for the services of the lessor in providing the property for rent. Therefore, the landlord must calculate VAT on the full amount of the rent and issue an invoice to the tenant for the entire amount of the rent. At the same time, it is not necessary to single out the amount of utility bills in the invoice and the invoice for payment to the landlord as a separate line (letter of the Ministry of Finance of Russia dated 19.09.06 No. 03-06-01-04 / 175).

With regard to the amounts of VAT presented by utility providers, the lessor can accept them for deduction in full in accordance with the generally established procedure, since services are purchased for operations subject to VAT (provision of property for rent) (Decree of the Federal Antimonopoly Service of the North-Western District of A05-7971 / 2006-13, FAS of the North Caucasus District dated November 7, 2007 No. F08-6607 / 07-2723A - upheld by the Determination of the Supreme Arbitration Court of the Russian Federation dated February 29, 08 No. 2615 / 08).

Tenant account. The tenant, paying the rent, which includes utility bills, reimburses the landlord for the cost of utility costs. Since the landlord issued an invoice for the entire amount of the rent, the tenant has the right to deduct the entire amount of VAT related to the rent, including for utilities (Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 10.03.09 No. 6219/08, FAS Moscow district of April 24, 2009 No. КА-А40/3091-09).

Thus, the tenant has the right to deduct VAT if the rent includes a fixed part and a variable equivalent to the amount of utility bills.

Rent consisting of fixed and variable parts

This method of reimbursement of utility expenses of the landlord causes the most disputes regarding the acceptance of VAT amounts for deduction by both the landlord and the tenant.

Lessor account. There are two positions on the issue of whether the lessor has the right to apply the deduction of VAT on services consumed by the lessee. According to the first position, the lessor can deduct only that share of VAT that relates to the cost of public utilities consumed by him personally. The landlord does not carry out the sale of utilities, does not receive the proceeds from this operation, so he should not issue an invoice to the tenant for the amount of utilities consumed by him. Therefore, upon receipt of funds transferred by the tenant to the landlord in order to compensate the lessor's expenses for paying for these services, the object of VAT does not arise (letters of the Ministry of Finance of Russia dated 12.31.08 No. 03-07-11 / 392, 12.26.08 No. 03-07- 05/51, Federal Tax Service of Russia for Moscow No. 19-11/48675 dated May 21, 2008; 1629 / 07-6, Determination of the Supreme Arbitration Court of the Russian Federation of 01.29.08 No. 18186/07).

In addition, the landlord is not entitled to re-issue invoices to the tenant, since in this case it is not an intermediary between the tenant and the service provider and, therefore, the provisions of paragraphs 3 and 7 of the Rules for maintaining accounting logs of received and issued invoices do not apply to it , purchase books and sales books when calculating value added tax.

Thus, it follows that the landlord:

accepts for deduction only that part of the VAT that falls on the share of services consumed by him;

VAT, which falls on the share of services consumed by the tenant, is included in the cost of these services;

presents the tenant with the cost of utilities, including VAT (provided by utilities).

However, there is another position: the landlord in such a situation has the right to apply a deduction (decisions of the Federal Antimonopoly Service of the Urals District of December 11, 08 No. F09-9211 / 08-S2, the Federal Antimonopoly Service of the Central District of March 28, 07 No. A48-4688 / 06-19). The arguments for this position are as follows. The landlord is obliged to provide the premises for rent in the condition established by the agreement, i.e. in a condition suitable for use. The landlord enters into agreements with public utilities, which present him with the amount of VAT and issue an invoice for the cost of services rendered. Thus, the purchase of utilities by the landlord is one of the prerequisites for renting out the premises. Therefore, these services are purchased for transactions subject to VAT, since property rental services are subject to VAT.

If the landlord fulfills all the conditions necessary for applying the tax deduction, then he has the right to accept the entire amount of VAT presented by utility service providers for deduction in full. In this case, the lessee claims the cost of utilities for reimbursement, excluding VAT charged by utilities.

Tenant account. There are also two positions on the issue of the legality of the tenant's application of the VAT deduction.

According to the first position, the tenant cannot apply the deduction, since the landlord is not entitled to issue an invoice to him. Thus, the tenant does not comply with one of the conditions for the emergence of the right to a deduction, established by paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 03.24.07 No. 03-07-15 / 39, the Federal Tax Service of the Russian Federation for Moscow dated 16.07.07 No. 19-11 / 067415, resolutions of the Federal Antimonopoly Service of the West Siberian District dated 01.09.08 No. Ф04- 5318/2008(10782-А46-40), 03/24/08 No. Ф04-2074/2008(2736-А45-41).

If the landlord does not issue an invoice, then the amount of VAT attributable to the share of consumed utilities can be taken into account by the tenant as part of the expenses. According to the second position, the tenant has the right to deduct the amount of VAT on the basis of reissued invoices, subject to other requirements established by paragraph 2 of Art. 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (Resolutions of the Federal Antimonopoly Service of the Moscow District of March 17, 09 No. KA-A40 / 1688-09, December 25, 08 No. KA-A40 / 12036-08-p, Presidium of the Supreme Arbitration Court of the Russian Federation of February 25, 2009 No. 12664 / 08). Arguing its decision, the court pointed out that the use of the rented premises is possible only if it is provided with heat, light, water, etc. Therefore, the provision of public services is inextricably linked with the provision of rental services.

Rent without the cost of utilities

In this case, the tenant enters into a separate contract for the payment of utilities. At the same time, the landlord, so that his rights are not violated, must approve the method of mutual settlements between the tenant and utilities.

Since the tenant directly works with public utilities, invoices are drawn up for him, and not for the landlord, so he has the right to deduct VAT on utility costs.

Agency agreement as one of the ways to pay for utilities between the landlord and the tenant

Many organizations enter into an agency agreement to process compensation for utility bills, according to which the landlord acts as an agent, and the tenant as a principal. Acting as an intermediary between the utilities and the tenant, the landlord can reissue the invoice received from the utilities to the tenant, and the tenant can deduct the VAT indicated in this invoice.

Since the lessor does not carry out operations for the sale of utilities, he does not have obligations to calculate and pay VAT. However, he has an obligation to pay VAT on the value of his remuneration. An intermediary agreement is paid, therefore, it is advisable for the parties to such an agreement to provide for the payment of remuneration for the lessor to perform the functions of an intermediary.

On the issue of applying a VAT deduction by a tenant from the cost of utilities paid through an intermediary landlord, the decisions of arbitration courts are ambiguous. For example, in the resolution of the Federal Antimonopoly Service of the Moscow District dated September 25, 2008 No. KA-A40 / 8932-08, it is indicated that the tenant has the right to apply a deduction for utilities paid through an intermediary landlord. If the tenant has an invoice reissued by the landlord for payment of utilities received from specialized organizations, then he has the right to deduct the amount of VAT on utility costs, subject to other requirements established by paragraph 2 of Art. 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (see also the resolution of the Federal Antimonopoly Service of the North-Western District of 08.09.08 No. A66-109 / 2008).

However, the resolution of the Federal Antimonopoly Service of the West Siberian District dated August 27, 2008 No. F04-5231 / 2008 (10532-A03-25)) states that the mediation agreement actually determines the procedure for reimbursement of utility costs. Since the landlord does not sell utilities, therefore, this operation is not subject to VAT, and the tenant is not entitled to deduct the amount of VAT, according to reissued invoices.

Rental Property Improvements

During the lease term, the tenant may repair the leased property. Improvements are divided into separable and inseparable.

Separable Improvements

Separable improvements include improvements that can be separated from the leased property without causing harm and subsequently used separately from it. Separable improvements to the leased property made by the tenant are his property, unless otherwise provided by the agreement (Article 623 of the Civil Code of the Russian Federation).

income tax. The lessee's investments associated with the production of separable improvements form the cost of a separate item of fixed assets in its accounting. Depending on the cost and period of use of improvements, the lessee's expenses for their implementation are recognized as costs for the acquisition of depreciable property or included in its current expenses.

If the initial cost of improvements is more than 20,000 rubles, their period beneficial use exceeds 12 months and the improved property is used to generate income, separable improvements are recognized as depreciable property. The tenant pays the cost of these improvements by accruing depreciation.

Depreciation on separable improvements accounted for as part of depreciable property shall be charged by the tenant from the 1st day of the month following the month in which this improvement was put into operation.

For separable improvements, the tenant has the right to apply a depreciation bonus, including at a time in the expenses of the reporting or tax period the cost of capital investments in the amount of no more than 10% (for fixed assets belonging to the third to seventh depreciation groups - no more than 30%) of the initial cost of separable improvements. The possibility of applying a depreciation bonus should be provided for by the accounting policy of the taxpayer.

VAT. The tenant has the right to deduct VAT presented as part of the cost of separable improvements, if all the conditions provided for in Art. 171 and 172 of the Tax Code of the Russian Federation. Separable improvements must be used in activities subject to VAT, they must be taken into account and have an invoice with the allocated tax amount.

Property tax. In accounting, the lessee's expenses for the creation (acquisition) of separable improvements form the initial cost of an item of fixed assets or inventories. The cost of separable improvements included in inventories is expensed as a lump sum at the time of commissioning. To ensure the safety of these objects, it is advisable to organize proper control over their movement.

Separable improvements that a lessee records as property, plant and equipment must be included in the property tax base. If separable improvements are accounted for as inventories, they are not subject to property tax.

Inseparable improvements

Inseparable improvements that cannot be separated from the lease object itself are recognized as the property of the lessor and transferred to him at the end of the lease term. Improvements to the leased property may be made with or without the consent of the landlord. At the same time, the cost of inseparable improvements made without the consent of the lessor is not reimbursed. The cost of non-separable improvements made at the expense of the tenant and with the consent of the landlord must be reimbursed by the landlord upon termination of the lease.

income tax. Capital investments in leased fixed assets in the form of inseparable improvements made by the lessee with the consent of the lessor are recognized as depreciable property.

These capital investments are depreciated in the following order:

capital investments, the cost of which is reimbursed to the lessee by the lessor, are depreciated by the lessor in the manner prescribed by Ch. 25 of the Tax Code of the Russian Federation;

capital investments 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 over the term of the lease, based on the depreciation amounts calculated taking into account the useful life of the leased fixed assets.

Lessor account. In the tax accounting of the lessor, the cost of inseparable improvements received free of charge that are not reimbursed to the tenant is not recognized as taxable income by virtue of subpara. 32 p. 1 art. 251 of the Tax Code of the Russian Federation. At the same time, the lessor is not entitled to increase the initial cost of the object of lease returned to him by the amount of inseparable improvements. In addition, the lessor cannot separately depreciate capital investments in the form of inseparable improvements made without his consent and subsequently transferred to him free of charge. Such a right is granted to the landlord only on the condition that he reimburses the tenant for the cost of the improvements made.

In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, capital investments, the cost of which is reimbursed by the lessor to the lessee, are depreciated by the lessor in the general manner. Depreciation begins on the 1st day of the month following the month in which the depreciable property in the form of inseparable improvements was put into operation.

The lessor must be guided by the general procedure for calculating depreciation after an increase in the initial cost of the object, i.e. all conditions must be met, as if capital investments in the form of reconstruction (modernization) were carried out by the lessor himself. In addition, the lessor has the right to use the depreciation bonus and write off at a time up to 10% (30% - for leased objects belonging to 3-7 depreciation groups) of capital investment costs in the form of inseparable improvements.

Tenant account. The tenant may depreciate the inseparable improvements he has made to the leased property if two conditions are met:

capital investments are made with the consent of the lessor;

the cost of capital investments made by the lessor is not reimbursed.

If these conditions are met, capital investments made by the tenant in the form of inseparable improvements to the leased property are depreciated by him during the term of the lease agreement.

Capital investments in the form of inseparable improvements made by the tenant are inextricably linked with the leased object itself, therefore, to calculate the depreciation rate for them, the useful life established by the Classification of fixed assets for the leased object is used (letter of the Ministry of Finance of Russia dated 14.05.08 No. 03-03-06 /2/52).

Thus, the lessee, when determining the useful life, should be guided by the terms established for the depreciation group in which the leased object falls. It is on the basis of this period that the amount of depreciation for the inseparable improvements made will be calculated (letter of the Ministry of Finance of Russia dated May 14, 08 No. 03-03-06 / 2/52).

If an organization leases, for example, premises in a building belonging to the 10th depreciation group, and makes inseparable improvements to these premises, then the useful life of the improvements made will have to be determined in accordance with the 10th depreciation group. The minimum possible useful life in this situation will be 361 months. (lower limit for the 10th depreciation group).

Depreciation is charged by the tenant from the next month after the improvements made by him were put into operation. After the end of the lease term and the return of the leased object to the lessor, depreciation is terminated. If the useful life of the leased object is longer than the term of the lease agreement, then part of the cost of capital investments in the form of inseparable improvements will not be depreciated, therefore, the lessee will not be able to recognize part of the cost of inseparable improvements made.

As for the application of the depreciation bonus, for capital investments in leased fixed assets, a special procedure for calculating depreciation is established, provided for in paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, therefore, the rules for applying the depreciation bonus for inseparable improvements do not apply to the tenant (letters of the Ministry of Finance of Russia dated 05.22.07 No. 03-03-06/2/82, 05.24.07 No. 03-03-06/1/302).

Inseparable improvements made by the tenant without the consent of the landlord are not subject to depreciation. According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, capital investments in the form of inseparable improvements in leased fixed assets are included in depreciable property only if these improvements have been agreed with the lessor.

If, under the terms of the agreement, the lessor, at the end of the lease term, reimburses the lessee for the residual value of the improvements made by him, the amount of compensation will be included by the lessee in income (as part of the sales proceeds), and the residual value of the improvements will be taken into account as expenses on the basis of Art. 268 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 07.03.08 No. 03-03-06/1/159, 05.02.08 No. 03-03-06/2/12).

Depreciation methods. Since 2009, depreciation for all objects of depreciable property has been charged in the way that is fixed in the accounting policy of the organization. However, in paragraph 3 of Art. 259 of the Tax Code of the Russian Federation lists the types of property that are always depreciated only on a straight-line basis: buildings, structures, transmission devices included in the eighth to tenth depreciation groups.

If the tenant depreciates capital investments in the leased property, which belongs to the eighth to tenth depreciation groups, then they will have to be depreciated on a straight-line basis. The non-linear method cannot be applied to such capital investments (letter of the Ministry of Finance of Russia dated 10.05.06 No. 03-03-04 / 1/441).

Under both the straight-line and non-linear methods, the tenant charges depreciation on non-separable improvements from the 1st day of the month following the month in which the property was put into use.

Depreciation period. For a tenant who has made inseparable improvements to the leased property, it is fundamental how the relations of the parties are formalized at the end of the lease agreement. If the contract is extended (prolonged), then the original contract, under which the improvements were made, continues to operate. Consequently, the tenant, even after the prolongation, can continue to charge depreciation for the improvements made by him (letter of the Ministry of Finance of Russia dated 03.20.07 No. 03-03-06 / 1/167).

If the parties renegotiate the lease agreement, then the previous agreement ceases to be valid and a new agreement begins to operate. In this case, the tenant loses the right to depreciate the improvements made by him under the old lease agreement that has ceased to be valid (letter of the Ministry of Finance of Russia dated 08.10.08 No. 03-03-06 / 2/140).

VAT. Transfer to the landlord of inseparable improvements to the leased premises made by the tenant on your own or with the involvement of contractors, is subject to VAT, and he is obliged to present to the lessor the amount of VAT on the cost of inseparable improvements (letter of the Ministry of Finance of Russia dated 08.29.08 No. 03-07-11 / 290).

The tenant is obliged to accrue VAT, draw up an invoice, regardless of whether such a transfer takes place on a reimbursable (including on account of rent) or free of charge basis and who performed the work - the tenant or the contractor (FAS PO Resolution No. A12 dated 24.06.08 -18629/07, DVO dated 10.20.08 No. Ф03-4340/2008).

At the same time, the Federal Antimonopoly Service of the Moscow District, in its decision dated September 30, 2008 No. KA-A40 / 9153-08 in case No. A40-5452 / 08-108-22, indicated that the inseparable improvements of the leased premises are the property of the lessor, therefore their transfer cannot be recognized sale, and the object of taxation for VAT does not arise (see also the resolutions of the Federal Antimonopoly Service of the North-Western District of April 21, 06 in case No. A56-7638 / 2005).

The transfer of ownership of goods, work performed, services rendered free of charge is recognized as the sale of goods (works, services). Thus, operations for the transfer of inseparable improvements by the tenant free of charge are included in the turnover subject to VAT (as operations for the transfer of work results).

VAT must be charged at the moment when the inseparable improvements are transferred to the lessor. As a rule, such a transfer occurs at the end of the lease, when the leased property (together with inseparable improvements) is returned to the landlord. When transferring inseparable improvements to the landlord, the tenant is obliged to issue an invoice and register it in the sales book.

Since the gratuitous transfer of inseparable improvements is subject to VAT, the tenant has the right to deduct the VAT paid by him when making inseparable improvements. To do this, he must fulfill the conditions provided for in Art. 171 and 172 of the Tax Code of the Russian Federation (Decree of the Federal Antimonopoly Service of the Moscow District dated February 13, 2007 and February 19, 2007 No. KA-A40 / 450-07 in case No. A40-31107 / 06-116-180). In turn, the lessor will not be able to deduct VAT on inseparable improvements received free of charge. After all, with a gratuitous transfer, the tenant does not present the amount of VAT to the lessor for payment on the basis of an invoice (letter of the Ministry of Finance of Russia dated 03.21.06 No. 03-04-11 / 60).

Property tax. Capital investments made by the tenant in the form of inseparable improvements in the leased objects, accounted for as part of the tenant's fixed assets, reimbursed (not reimbursed) by the lessor, are subject to property tax until they are disposed of under the lease agreement (letter of the Ministry of Finance of Russia dated 24.10.08 No. 03- 05-04-01/37). It is advisable for the tenant not to wait for the end of the lease term and to transfer the improvements made to the landlord immediately after the completion of the work. This will allow the tenant to avoid disagreements with the tax authorities.

In the lessor's accounting records, inseparable improvements made by the lessee increase the cost of the leased asset or are accounted for as a separate item of property, plant and equipment. Under any of the options for accounting for the cost of improvements, the landlord is required to pay property tax. It includes the cost of inseparable improvements in the property tax base, starting from the moment when the improvements are received from the tenant according to the acceptance certificate or other similar documents.

The lessor is a foreign organization

As a landlord non-residential premises may be a foreign company that owns a real estate object on the territory of Russia.

According to the regulatory authorities, the leasing of property by a foreign organization may lead to the formation of a permanent representative office if it is carried out on a systematic basis (Order of the Ministry of Taxation of Russia dated March 28, 2003 No. BG-3-23 / 150, letter of the Federal Tax Service of Russia for Moscow dated January 19 .07 No. 20-12/05685).

Rent received by a foreign entity is subject to income tax at the rate of 20%.

Operations for the provision of lease of immovable property located in the territory of Russia by a foreign company are subject to VAT in accordance with the generally established procedure.

When acquiring ownership of immovable property in Russia, a foreign organization becomes a property tax payer and is required to register with the tax authority. Consequently, when renting out such property, it must independently calculate and pay VAT on the rent to the budget.

At the same time, if the lease of an immovable property by a foreign company is not of a regular nature, then the specified activity is not recognized as entrepreneurial. Consequently, the obligation to calculate and pay income tax and VAT to the budget is assigned to a Russian organization (tenant) recognized as a tax agent. In turn, if the activity of a foreign company for the lease of real estate forms a permanent representative office, then the responsibility for calculating and paying income tax and VAT to the budget is assigned to the representative office.

Rental housing for employees - foreign citizens

Companies employing foreign citizens may provide them with housing for free or pay monetary compensation to pay for the rent of an apartment for the period of employment. The question of whether in this case income subject to personal income tax arises from a foreign employee, and the object of taxation of the UST is debatable.

There are two positions. According to the first position, when an employer provides a foreign citizen with housing provided for by an employment contract, income arises subject to personal income tax and UST.

The second position is that taxable income does not arise from the provision of housing by the employer to foreign citizens, since the free provision of housing refers to compensations that are not included in the wage system and their purpose is to reimburse employees for the costs associated with the performance of labor duties. The payment for housing should be considered as a type of expenses for settling in a new place of residence.

The employer is obliged to reimburse the costs of moving the employee to work in another area, including the costs of settling in a new place of residence. Reimbursement of these expenses is compensation to the employee associated with the implementation of his labor duties. Accordingly, the object of taxation of the UST does not arise (Decree of 05/12/2008 N 09AP-3569/2008-AK).

Compensation payments related to the free provision of residential premises are also not subject to personal income tax. Since the obligation to provide housing is assigned to the employer, no taxable income arises when paying for housing to foreign workers (decisions of the Ninth Arbitration Court of Appeal dated 12.05.08 No. 09AP-3569 / 2008-AK, FAS of the Central District dated 11.12. 07-2, Determination of the Supreme Arbitration Court of the Russian Federation dated 04.23.08 No. 4623/08).

Comments

09/21/2015 Ludmila

The conclusion of an agency agreement is generally problematic, because contracts for utilities have already been concluded at the time of the start of operation of real estate, and tenants (they are also Principals) appear and change later. Such an agency agreement (letter of the Ministry of Finance of Russia dated April 14, 2011 No. 03-11-06 / 2/55) can be challenged by the inspectorate

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Monthly rent for the use of the Premises and adjacent Spaces, Parking spaces(hereinafter referred to as the “Rent”) consists of:

Fixed or fixed part of the rent

1. The fixed part of the rent is the amount of money charged for the rent of the Premises and includes 18% VAT. The calculation of the Fixed Part of the rent is made at the following rates per square meter of the leased Premises:
   • ___.00 rubles per month per square meter of the leased area of ​​the Warehouse Premises, including VAT;___.00 rubles per month per square meter of the leased area of ​​the Office and Amenity Premises, including VAT;
   • ___,00 rubles per month per square meter of leased area of ​​the Office Premises, including VAT. The cost of the Fixed part of the rent includes the Services specified in the List of Services (Appendix No. 5). The cost of the Fixed part of the rent includes the use of the Property by the Lessee.

Variable part of the rent

The variable part of the rent includes (consumption limits are set in Appendix No. 6 - the amount of expenses for the consumed electricity, the calculation of which is carried out according to the tariffs established by the organizations providing the relevant services in accordance with the readings of metering devices (the amount of electricity provided, kW); - the amount of expenses for water consumption and sewerage, the calculation of which is made according to the tariffs established by the organizations providing the relevant services in accordance with the readings of metering devices or in accordance with the calculation of the consumption rate agreed by the parties. - the amount of expenses for telephony and Internet traffic, which are calculated on the basis of tariffs, Payments for the use of Parking Spaces specified in Appendix No. 6. The payment is calculated at the following rates: 7,500.0 rubles per month, (not subject to VAT), for one Parking Space for trucks; 1,500.0 rubles per month, (not subject to VAT) VAT) per one Parking Me one hundred for cars.

Changing the rent in the lease

The Landlord reserves the right to change the cost per square meter of the leased Premises on its own initiative, but not more than 1 (One) time per year from the Start Date of the lease and by no more than 5% of the previous cost per square meter of the leased Premises, with prior notice to the Tenant less than 1 (one) month. In this case, the parties sign an additional agreement to this agreement. The lessor has the right to unilaterally increase the rate of the variable part of the rent, depending on changes in the tariffs of organizations providing the relevant services. At the same time, the Lessor, to the written notice of changes in the cost of utility and maintenance services sent to the Lessee, attaches the relevant documents confirming the fact of changes in tariffs or the cost of services.

We accept lease agreements for expert evaluation. We handle complex contracts.

Rent from the landlord, including variable

Lease relations are very popular among business entities. By providing "free" property for rent, landlords use it to derive additional income, and tenants, in turn, for a fee, get the opportunity to use other people's movable or immovable property.

In this article, we will consider the issues of accounting for rent received by the lessor from the lessee.

In accordance with Article 614 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the main obligation of the tenant is the timely payment of rent for the use of property in the amounts and terms stipulated by the lease agreement.

The rent is set as follows:

- defined in a fixed amount of payments made periodically or at a time;

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

– provision of certain services by the tenant;

– the transfer by the tenant to the lessor of the thing stipulated by the contract in ownership or for rent;

– imposition on the tenant of the costs stipulated by the contract for the improvement of the leased property.

The parties may provide in the lease agreement for a combination of these forms of rent or other forms of payment for rent.

The most common type is the establishment of rent in the form of fixed payments made periodically or at a time.

Under a lease agreement, several objects can be transferred at once. In this case, the rent can be established both as a whole for all leased property, and for each object separately. In order to avoid further disagreements between the parties to the agreement, it is better to set the rent separately for each leased object.

Variable rent, set monthly, by agreement of the parties, in order to compensate for utility bills, according to the author, does not fully comply with the law. At the same time, from the point of view of the tax authorities, with such a rent, the lessor will be able to recognize only the costs of purchasing fuel, water and energy of all types spent for technological purposes, the production of all types of energy, heating buildings, as well as the costs of transformation and transmission of energy consumed them directly, excluding those consumed by tenants (Letter of the Federal Tax Service of the Russian Federation for the Moscow Region of November 13, 2006 No. 21-25-I / 1372). In contrast to the tenant, who has the right to include both the fixed and variable components of the rent in the expenses accepted for income taxation (Letter of the Federal Tax Service of the Russian Federation for the Moscow Region dated November 13, 2006 No. 21-25-I / 1372).

According to the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 11, 2002 No. 66 "Review of the practice of resolving disputes related to rent", in paragraph 11 of which it is explained that when applying paragraph 3 of Article 614 of the Civil Code of the Russian Federation, the courts must proceed from the fact that during the year the condition of the contract, which provides for a fixed amount of rent or the procedure (mechanism) for its calculation, must remain unchanged. The tenant filed a lawsuit against the landlord in an arbitration court to invalidate the terms of the lease agreement, which provides for a quarterly increase in the amount of rent by the landlord by indexing it to inflation, since this condition contradicts the imperative norm of paragraph 3 of Article 614 of the Civil Code of the Russian Federation, which establishes the possibility of changing the amount of rent no more than once a year. But the court, though only in the case under consideration, found that the determination of the rental rate in an amount equivalent to a certain amount in foreign currency means the establishment of a mechanism for its calculation. This determination of the amount of rent is intended to eliminate the adverse effects of inflation. A change in the foreign exchange rate does not mean a change in the amount of rent in accordance with paragraph 3 of Article 614 of the Civil Code of the Russian Federation. As a result, it turns out that in order to introduce a variable rent, it is necessary to have a clear algorithm for its calculation, prescribed in the contract, otherwise it is easy to lose a lawsuit.

Terms of payment of rent are determined by the contract. At the same time, the parties may provide for any procedure for its payment: monthly, quarterly, once a year, by making an advance payment or with a deferred payment.

Paragraph 3 of Article 614 of the Civil Code of the Russian Federation stipulates that the rent may be changed by agreement of the parties within the time periods stipulated by the agreement, but not more than once a year. At the same time, the amount of rent can both increase and decrease.

The tenant has the right to demand a reduction in the rent in the event of:

- if, due to circumstances for which he is not responsible, the conditions of use provided for by the lease agreement, or the condition of the property has deteriorated significantly;

- if the lessor violated the conditions for the overhaul of the leased property;

- if the landlord did not warn the tenant about the rights of third parties to the property when concluding the lease agreement.

In the event of a material violation by the lessee of the terms for paying the rent, the lessor has the right to demand from him early payment of the rent within the period established by the lessor. At the same time, the landlord is not entitled to demand early payment of rent for more than two consecutive terms (paragraph 5 of Article 614 of the Civil Code of the Russian Federation).

Rent in accounting.

The manner in which the lessor records the lease payments depends on whether the activity is the main activity or not.

In accordance with paragraph 5 of PBU 9/99 "Income of the organization" (Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n "On approval of the Regulation on accounting "Income of the organization" PBU 9/99" (hereinafter - PBU 9/99)) in organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).

Chart of Accounts and the Instructions for its Application (Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for financial accounting economic activity organizations and instructions for its use") to summarize information on income and expenses associated with the ordinary activity of the organization, as well as to determine the financial result for them, account 90 "Sales" is intended.

Proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement (when this is the subject of the organization's activities) is reflected in account 90 "Sales" subaccount 90-1 "Revenue".

If the provision of assets for rent is not the main activity of the organization, then in accordance with paragraph 7 of PBU 9/99, the receipts associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets are recognized as other income and are reflected in the credit of account 91- 1 "Other income".

In this case, the costs associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets are recognized as other (clause 11 PBU 10/99 "Expenses of the organization" (Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n "On approval Regulations on accounting "Expenses of the organization" RAS 10/99")).

In order to determine which type of activity to include operations for the transfer of property for rent, it is necessary to refer to paragraph 4 of PBU 9/99.

In accordance with the specified paragraph in accounting, the organization independently recognizes receipts as income from ordinary activities or other receipts, based on the requirements of PBU 9/99, the nature of its activities, the type of income and the conditions for their receipt.

In other words, the organization must independently decide what type of activity the operations for the transfer of property for rent belong to, and fix this in the accounting policy of the organization. This condition is determined by the Charter of the organization, where most often the lease of property is provided for as a type of activity, respectively, the lessor recognizes receipts as income from ordinary activities.

If the rent is reflected by the organization in accounting as income from ordinary activities, then the following entries are made in accounting:

Debit of account 62 "Settlements with buyers and customers" Credit of account 90-1 "Revenue" - reflects the amount of lease payments to be received;

Debit of account 90-3 "Value added tax" Credit of account 68-2 "Calculations on value added tax" - reflects the amount of VAT payable to the budget;

Debit of account 51 "Settlement accounts" Credit of account 62 "Settlements with buyers and customers" - reflected cash received from the tenant.

Transferred as a single payment for the entire period of the lease agreement, the rent is considered as a preliminary payment and is recorded on account 62 "Settlements with buyers and customers" sub-account "Settlements for advance payment".

If the rent is reflected in the accounting of the lessor as other income, then the following entries are made in the accounting:

Debit of account 76 "Settlements with various debtors and creditors" sub-account "Calculations on rent" Credit of account 91-1 "Other income" - reflects the accrual of rent to be received;

Debit of account 91-2 "Other expenses" Credit of account 68-2 "Calculations on value added tax" - VAT is charged;

Debit of account 51 "Settlement accounts" Credit of account 76 "Settlements with various debtors and creditors" sub-account "Calculations on rent" - the funds received from the tenant are reflected.

The lump-sum amount of the lease payment of the organization, in which the transfer of assets for rent is not the main activity, is accounted for on account 98 “Deferred income”, subaccount 98-1 “Income received on account of future periods”.

Sub-account 98-1 “Income received on account of future periods” takes into account the movement of income received in the reporting period, but related to future reporting periods.

The amount of income relating to future reporting periods is reflected in the credit of account 98 "Deferred income" in correspondence with the accounts of cash or settlements with debtors and creditors, and in the debit - the amount of income transferred to the relevant accounts upon the onset of the reporting period, to to which the income relates.

Analytical accounting on account 98-1 “Income received on account of future periods” is kept for each type of income.

The rent is recognized in accounting based on the assumption of the temporary certainty of the facts of economic activity and in the presence of the conditions listed in clause 12 of PBU 9/99:

– the organization has the right to receive this revenue, arising from a specific contract or otherwise confirmed as appropriate;

- the amount of revenue can be determined;

– there is confidence that as a result of a particular operation there will be an increase in the economic benefits of the organization.

If at least one of the listed conditions is not fulfilled in relation to cash and other assets received by the organization in payment, then the organization's accounting records are recognized as accounts payable, and not revenue.

Example.

The organization entered into an equipment lease agreement for a period of three months. The amount of rent per month is 17,700 rubles (including VAT - 2,700 rubles).

The lease payment in the amount of 53,100 rubles (including VAT - 8,100 rubles) was transferred by the tenant immediately for the entire period of the lease agreement.

The lessor organization uses the following sub-accounts of the working chart of accounts:

62-1 "Calculations on rent";

62-2 "Calculations on advance payment".

The following entries were made in the accounting records of the lessor organization:

Debit 51 Credit 62-2 - 53,100 rubles - reflects the amount of advance payment for rented equipment;

Debit 62-2 Credit 68-2 - 8,100 rubles - VAT was charged on the amount of the advance payment (clause 1 of Article 167 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation));

Debit 62-2 Credit 98–45,000 rubles - the amount of advance payment is reflected in deferred income;

Debit 62-1 Credit 91-1 - 17,700 rubles - rent for the reporting period was accrued;

Debit 91-2 Credit 68-2 - 2,700 rubles - VAT was charged on the rent for the reporting period;

Debit 68-2 Credit 62-2 - 2,700 rubles - accepted for VAT deduction from the prepayment amount;

Debit 98 Credit 62-1 - 15,000 rubles - reflects the amount of rent previously included in deferred income.

The landlord must issue an invoice to the tenant for the amount of the rent.

According to paragraph 3 of Article 168 of the Tax Code of the Russian Federation, an invoice is issued no later than five calendar days, counting from the day the services were provided.

Issuing invoices for the sale of services for the provision of property for rent is possible not earlier than the end of the tax period, at least the month in which the services were actually rendered.

Rent in tax accounting.

Providing property for rent is the main activity of the organization.

According to article 249 of the Tax Code of the Russian Federation, the rent received from the tenant is classified as income from sales. The main activities are determined by the Charter of the organization, where most often the lease of property is provided as a type of activity.

If an organization, for the purposes of taxation of profits, recognizes income and expenses on an accrual basis, then income is recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property (works, services) (paragraph 1 of Article 271 of the Tax Code RF).

For organizations that systematically provide for a fee for temporary use and (or) temporary possession and use of their property, the costs of such activities are related to the sale (subparagraph 1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation).

If the lease agreement provides for an uneven schedule of lease payments, then, according to the latest clarifications of the Ministry of Finance of the Russian Federation, given in Letters No. 03-03-06/1/258 dated April 17, 2009, No. /212, the taxpayer, on the basis of subparagraph 3 of paragraph 4 of article 271 of the Tax Code of the Russian Federation, must in such cases take into account lease payments in income, based on the amounts provided for by the payment schedule. A similar position is contained in the Decree of the Federal Antimonopoly Service of the Urals District of December 16, 2008 in case No. Ф09-9466/08-С3.

According to the author, an uneven payment schedule also occurs when the rent is paid once for a long period of time, for example, once a year or every six months. At the same time, the one-time inclusion of such a fee in income is not entirely beneficial for the organization, since it will lead to a lump-sum payment of income tax or an advance payment in a larger amount. Therefore, it is more expedient to distribute such income by reporting periods. However, taking into account the position of the Ministry of Finance of the Russian Federation, such an approach may cause claims from the tax authorities.

It should be noted that earlier officials indicated that income in the form of rental payments is recognized in tax accounting, taking into account the principle of uniform recognition of income and expenses, regardless of their actual payment. At the same time, monthly conclusion of acts of services rendered under a lease agreement for the purposes of tax accounting of income in the form of rental payments is not required. This position was stated in the Letters of the Ministry of Finance of the Russian Federation dated April 17, 2007 No. 03-03-06 / 1/248, dated February 6, 2007 No. 03-03-06 / 1/59, dated November 10, 2006 No. 03-03 -04/1/752, Federal Tax Service of the Russian Federation for the city of Moscow dated September 22, 2008 No. 20–12/089128.

Providing property for rent is not the main activity of the organization.

In this case, the income from the lease of property is recognized as non-operating income (paragraph 4 of Article 250 of the Tax Code of the Russian Federation).

Subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation establishes that for non-operating income from the lease of property, the date of receipt of income is the date of settlement in accordance with the terms of concluded agreements or presentation to the taxpayer of documents serving as the basis for making calculations, or the last day of the reporting (tax) ) period.

The costs of maintaining the property transferred under the lease agreement (including depreciation on this property) are included in non-operating expenses (subparagraph 1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation).

Communal payments.

As noted above, in accordance with Article 614 of the Civil Code of the Russian Federation, rent can be set either in a fixed amount or in a “floating” amount, consisting of two parts - a fixed amount of rent and a variable component consisting of utility bills.

As a rule, all lease agreements, in one form or another, contain a condition that it is the tenant who bears the costs of paying utility bills. At the same time, the question arises: how is it most beneficial from a tax point of view for the parties to the contract to document such a condition. And first of all, in this case we are talking about such a controversial tax as VAT.

In practice, there are different options for calculating the payment for electricity, gas, water supply, telephone communication and other public services. Let's consider them in more detail.

1. Utilities are included in the rent.

The first method is rarely used. After all, tariffs for utilities are constantly growing, in addition, when concluding an agreement, the parties do not yet know to what extent utilities will actually be consumed by the tenant. Therefore, it is hardly possible to calculate in advance the amount of a fixed rental payment that covers all the lessor's expenses for utility bills during the performance of the contract. The parties are not entitled to change the amount of rent during the year, the prohibition on this is established by paragraph 3 of Article 614 of the Civil Code of the Russian Federation.

Therefore, usually in a lease agreement, the parties do not provide for the amount of rent itself, but for the methodology for calculating it, as a result of which a change in the variable component of the rent during the year does not mean a revision of the price of the lease agreement, because the mechanism for determining the amount of rent remains the same.

With a "floating" rent, all amounts received by the lessor from the tenant, including utility bills, are recognized as his income from the lease of property.

By virtue of Article 146 of the Tax Code of the Russian Federation, the lessor charges VAT on the entire amount of the rent and pays it to the budget. The invoice is issued by the landlord to the tenant for the entire amount of the rent (including the amount of utility bills), and “communal” is not singled out as a separate line.

A landlord who has received invoices from public utilities in his name has the right to deduct the VAT indicated in their invoices in full. After all, if utility payments received from the tenant are included in his income, then he has the right to recognize the utilities consumed by the tenant as his expenses. The same procedure for taxing VAT was explained by officials in the Letter of the Federal Tax Service of the Russian Federation dated February 4, 2010 No. ShS-22-3 / [email protected] A similar opinion is shared by the arbitrators in the Resolution of the Federal Antimonopoly Service of the North Caucasus District of December 21, 2009 in case No. A63-8994 / 2004-C4-9, of June 11, 2009 in case No. District dated May 29, 2009 in case No. A23-3029 / 2008A-14-202, FAS of the North-Western District dated January 10, 2007 in case No. A05-7971 / 2006-13, dated July 4, 2007 in case No. A56- 38904/2006.

The tenant who has received from the landlord an invoice for rental services (for the entire amount, including utility bills) in the general manner, on the basis of Articles 171 and 172 of the Tax Code of the Russian Federation, is entitled to deduct the amount of VAT indicated in the invoice of the landlord. Judges share a similar opinion, as an example, we can cite the Resolution of the Federal Antimonopoly Service of the North-Western District of December 27, 2010 in case No. A56-7049 / 2010, the Resolution of the Federal Antimonopoly Service of the Moscow District of August 26, 2008 in case No. KA-A40 / 7882-08 , Resolution of the Federal Antimonopoly Service of the North Caucasus District of June 26, 2008 in case No. Ф08-3507 / 2008 and others.

2. Utilities are paid separately from the rent.

If utility bills are not included in the rent, then the safest option for reimbursement of the landlord's utility costs is to conclude a lease agreement with elements of a mediation agreement. That is, the lease agreement provides in advance that the landlord, as an intermediary acting on his own behalf, but in the interests of the tenant, acquires utilities for him.

In addition, as an option, a separate mediation agreement may be concluded. Keep in mind that mediation services are paid, so the mixed lease agreement must provide for the intermediary fee, or a separate mediation agreement must provide for the payment of the services of the landlord, who provides intermediary services for the tenant.

Moreover, since public utilities expose their documents in the name of the owner of the property, the options for an intermediary agreement concluded between the landlord and the tenant can be either a commission agreement or an agency agreement in which the agent acts on his own behalf, but in the interests of the principal.

In this case, the landlord will issue two invoices in the name of the tenant: one on his own behalf for rental services, the second - on his own behalf for utilities. Moreover, the invoice issued to the tenant for utilities is issued by the lessor on the basis of the invoice data issued by the utility supplier in the name of the lessor. This invoice is not entered into the lessor's purchase book, but is filed into the register of received invoices. It is precisely this procedure for issuing invoices by VAT taxpayers, participants in intermediary agreements that is provided for by the Rules for maintaining registers of received and issued invoices, purchase books and sales books when calculating value added tax, approved by Decree of the Government of the Russian Federation dated December 2, 2000 No. 914 .

Under this scheme for reimbursement of utility costs, the amount received from the tenant in reimbursement of utilities is not the income of the landlord. The amounts received are accounted for by the lessor as separate business transactions.

In accordance with subparagraph 9 of paragraph 1 of article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, income in the form of property (including cash) received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as on account of reimbursement of expenses incurred by the commission agent, agent and (or) other attorney for the committent, principal and (or) other principal, if such expenses are not subject to inclusion in the expenses of the commission agent, agent and (or) ) another attorney in accordance with the terms of the concluded agreements. This income does not include commission, agency or other similar remuneration, which becomes income from ordinary activities.

When re-presenting utility services, the lessor removes the risks associated with both income tax and VAT, as well as those associated with the possible recognition of the transaction as void in accordance with Articles 166-181 of the Civil Code of the Russian Federation, as well as the risks of criminal liability arising under Article 171 of the Criminal Code Russian Federation "Illegal entrepreneurship" (in terms of re-provision of communication services).

However, under such a scheme, in addition to the obligation to charge VAT on the amount of rent, the lessor has the obligation to charge tax on the amount of his intermediary remuneration.

This text is an introductory piece. From the book Everything about the simplified taxation system (simplified taxation system) author Terekhin R. S.

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