To do this, the organization has the right to open an additional subaccount to account 02, for example, “Depreciation on income-generating investments leased out”: Debit 20, 91-2 Credit 02 sub-account “Depreciation on income-generating investments leased out” - reflects the amount of accrued depreciation on the main the property leased. Situation: how to determine for accounting purposes whether the provision of property for rent is a separate type of activity of the organization or is it a one-time operation? In accounting, an organization has the right to independently recognize income, including from the rental of property, as income from ordinary activities or other income. In this matter, one must proceed from the nature of the organization’s activities, the type of income and the conditions for their receipt (for example, whether incoming rental payments are permanent or periodic income of the organization). This is stated in paragraph 4 of PBU 9/99.

Features of equipment rental accounting in 2018

Rental expenses are recognized monthly. For accounting purposes, these expenses will be expenses for ordinary activities, and will be reflected in accounts 20-29 and 44, depending on the activity of the enterprise. For example, a manufacturing enterprise that rents premises for its production activities will record such expenses in 20 or 25 accounts.

If this is the premises where the administration of the enterprise is located, the expenses will be charged to account 26. For a trading organization, rental expenses will be accounted for in account 44.

For tax accounting purposes, lease payments will be considered other expenses (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). If an enterprise uses a simplified taxation system with expenses as the object of taxation, then rental payments will also be taken into account as expenses.

To include them there, it is necessary that rental payments have been paid.

Accounting for rental premises in 1C accounting 8

The fact is that such a payment is essentially a pledge. The landlord is required to transfer it along with the monthly payments.

Info

In accounting, reflect the security payment with the following entries: Debit 51 Credit 76 – security payment received. At the same time, reflect the amount of the security deposit on the balance sheet.

To do this, use account 008 “Securities for obligations and payments received.” When receiving money, make an entry: Debit 008 – reflects the amount of the security deposit. When fulfilling the obligation and, accordingly, when the security is terminated, make an entry: Loan 008 – the amount of the security payment has been written off.

Accounting entries for lease transactions

In the article “Renting premises in 1C Accounting 8” I already talked about how to keep records of renting premises in 1C Accounting 8 ed. 3.0. Today I will talk about how this operation is reflected in the Taxi interface.

Attention

Accounting for rental premises is relevant for small organizations that often do not have their own premises, so they have to rent it. The rental agreement for premises is concluded on the basis of Chapter 34 of the Civil Code of the Russian Federation.

The rental period is specified in the contract. If this period is not specified in the contract, then it is considered concluded for an indefinite period. In this case, rental of real estate for a period of more than 1 year is subject to state registration. The rent in accordance with the agreement consists of two parts: basic and additional. The additional part is, as usual, utility bills.

In addition, utility bills can be included in the total rental amount.

Car rental in 1s 8.3

• Menu: Transactions - Accounting - Transactions entered manually.
• Click the “Create” button and select the “Operation” document type.
• Click the "Add" button to create a new transaction.
• In the “Account Dt” field, select an account for accounting of leased fixed assets.
• In the “Subconto1 Dt” field, select the lessor from the “Counterparties” directory.
• In the “Subconto2 Dt” field, select a fixed asset item accepted for temporary use (rent).
• In the “Amount” field, reflect the cost of the item accepted for accounting.
• In the “Content” field you can specify the name of the operation being performed.
• For the document “Operation” there is a printed form “Accounting certificate”, which can be printed by clicking the “More - Accounting certificate” button.
• Click the “Save and Close” button to save and post the document.
Rice. 1 Fig.

Lease: accounting and taxation

In my example, the company is engaged in production and rents premises for administration, so the rent will be reflected in account 26 “General expenses”. In the “Nomenclature” directory, the name of the service “Rent of premises” is added to the service folder. A new type of expense “Rent” is also added and it is indicated that these are other expenses. Postings will be generated according to the document: Dt 60.01 Kt 60.02 – offset of previously paid advance Dt 26 Kt 60.01 – rental services Dt 19.04 Kt 60.01 – VAT If there is an invoice, it can be registered using the hyperlink “Register an invoice” and on its basis A posting for VAT deduction will be generated: Dt 68.02 Kt 19.04. If rental services were not paid in advance, there will be only two postings: Dt 26 Kt 60.01 – rental services Dt 19.04 Kt 60.01 – VAT And on the invoice, a posting to deduct VAT: Dt 68.02 Kt 19.04.

How is the rental of premises reflected in 1C Accounting 8?

Indicate the actual service life, which is calculated from the date the fixed asset was put into operation by the first owner. Then note the amount of depreciation accrued over that time and note the total useful life.

At the end, the residual value is calculated and the contractual cost of the fixed assets is paid. 4 Indicate data about the fixed asset as of the date of registration in the accounting records of the receiving party. To do this, fill out section 2 of the act. Indicate the cost of the object, and also select the method of calculating depreciation.

After this, fill out a brief individual description of the OS object. 5 Write down the conclusions of the commission on the acceptance and transfer of fixed assets on the third page of the act in form No. OS-1. Indicate whether the object meets the technical specifications and list the points that need improvement.

Certify the document with the signature of all commission members and the seal of the parties.
It should be said that the rental agreement is concluded on the basis of Chapter 34 of the Civil Code of Russia. The duration of the agreement is usually specified in the contract. If the period is not specified, then the agreement is concluded for an indefinite period. Please note that a lease agreement concluded for a period of more than a year requires state registration. The board consists of 2 parts: additional and main. Utility payments, of course, are an additional part. This type of payment can be paid separately or included in the total rental amount.

Rent expenses are recognized monthly. In accounting, these expenses are classified as expenses for ordinary activities and, depending on the work of the organization, are reflected in accounts 20-29 and 44. As stated in Article 264 of the Tax Code of Russia, rental payments in tax accounting are classified as other expenses.

Reflection in 1c equipment rental under a lease agreement

VAT on the purchased car; Debit 60 Credit 51– 400,000 rub. – the cost of the car has been paid; Debit 03 subaccount “Own property” Credit 08– 338,983 rub. – a car intended for rental has been registered; Debit 68 subaccount “Calculations for VAT” Credit 19–61,017 rub. – accepted for deduction of VAT on the car; Debit 03 subaccount “Leased property” Credit 03 subaccount “Own property” – RUB 338,983. – a car was rented. In February: Debit 20 Credit 02 subaccount “Depreciation on income-generating investments leased” – 5,650 rubles. – reflects the amount of accrued depreciation on the leased car. All other expenses that the lessor must pay under the contract or law (for example, transportation) should be reflected in a similar manner.

The amount transferred to the lessor upon redemption of the property should be recorded in the debit of account 08: Dt 08 Kt 76. The rent that was transferred to the owner before the redemption of the equipment is also accounted for in account 08 and is depreciation: Dt 08 Kt 02.

After all costs for the purchase of leased equipment are collected on account 08, upon commissioning they are written off to account 01: Dt 01 Kt 08. Answers to questions on accounting for equipment rental Question No. 1. The lease agreement does not indicate the cost of the equipment being leased. How can a lessee evaluate an object, and at what cost should it be reflected on the balance sheet? In such a situation, you can choose one of three options:

1. You can evaluate the property yourself. The assessment is based on the amount of material damage that the owner will have to compensate if the equipment is damaged by the tenant.

I have already told you how to keep records of renting premises in 1C Accounting 8th edition. 3.0. Today I will talk about how this operation is reflected in the Taxi interface.

Accounting for rental premises is relevant for small organizations that often do not have their own premises, so they have to rent it.

The rental agreement for premises is concluded on the basis of Chapter 34 of the Civil Code of the Russian Federation. The rental period is specified in the contract. If this period is not specified in the contract, then it is considered concluded for an indefinite period. In this case, rental of real estate for a period of more than 1 year is subject to state registration.

The rent in accordance with the agreement consists of two parts: basic and additional. The additional part is, as usual, utility bills. In addition, utility bills can be included in the total rental amount.

Rental expenses are recognized monthly. For accounting purposes, these expenses will be expenses for ordinary activities, and will be reflected in accounts 20-29 and 44, depending on the activity of the enterprise.

For example, a manufacturing enterprise that rents premises for its production activities will record such expenses in 20 or 25 accounts. If this is the premises where the administration of the enterprise is located, the expenses will be charged to account 26.

For a trading organization, rental expenses will be accounted for in account 44.

For tax accounting purposes, lease payments will be considered other expenses (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation).

If an enterprise uses a simplified taxation system with expenses as the object of taxation, then rental payments will also be taken into account as expenses. To include them there, it is necessary that rental payments have been paid.

Accounting for rental premises in 1C Accounting 8 edition 3.0.

To pay rent, the program uses the documents “Payment order” and “Debit from current account” (with the transaction type “Payment to supplier”). The first document can be omitted if payments are immediately generated in the client bank.

If rental services are paid in advance, according to the document “Write-off from the current account”, a posting will be generated Dt 60.02 Kt 51. If it is a post-payment Dt 60.01 Kt 51

For monthly accounting of premises rental, the program uses the document “Receipts (acts, invoices)” with the transaction type “Services (act)”, located on the “Purchases” tab.

The header of the document indicates the lessor and the agreement with him. The table section reflects rental services. The cost of services and the expense account where they are written off are indicated. In my example, the company is engaged in production and rents premises for administration, so the rent will be reflected in account 26 “General expenses”.

In the “Nomenclature” directory, the name of the service “Rent of premises” is added to the service folder. A new type of expense “Rent” is also added and it is indicated that these are other expenses.

The following transactions will be generated according to the document:

Dt 19.04 Kt 60.01 – VAT

If there is an invoice, it can be registered using the hyperlink “Register an invoice” and on its basis a posting for VAT deduction will be generated: Dt 68.02 Kt 19.04.

If rental services were not paid in advance, there will be only two postings:

Dt 26 Kt 60.01 – rental services

Dt 19.04 Kt 60.01 – VAT

And according to the invoice, the entry for VAT deduction is: Dt 68.02 Kt 19.04.

If the company is on the simplified tax system, then when paying rent in advance, two transactions will be generated:

Dt 60.01 Kt 60.02 – offset of previously paid advance

Dt 26 Kt 60.01 – rental services

And rental expenses will be included in the book of income and expenses.

With postpayment there will be only one posting: Dt 26 Kt 60.01 – rental services

And then, when payment for services is made and the posting is generated: Dt 60.01 Kt 51, the expenses will be reflected in the book of income and expenses.

Configuration: 1c accounting

Configuration version: 3.0.54.20

Publication date: 23.11.2017

In some organizations, cases arise when the rented premises belong not to a legal entity, but to an individual. An individual may or may not be an employee of the organization. In order to correctly analyze all the points, let's assume that our organization rents premises from an Individual for 25,000 rubles. First, let's check all the data of your individual; if he is an employee of your organization, then you do not need to create a new Individual to account for personal income tax. You can familiarize yourself with the information on the website ndflexpert.ru to understand in more detail the provisions of the legislative framework and the procedure for filling out documents.

To find the item Personal Income Tax Accounting Operations, go to the section Salaries and personnel - All personal income tax documents.

Press the button Create - Personal income tax accounting transaction.

Now fill in:

1. Employee select our Individual.

2. Enter the date of the operation in the field Date of operation- this is the date of transfer of funds under the lease agreement.

3. In the tabular part, add a new line to the button Add.

4. Date of receipt of income- the date of transfer of funds to the lessor is indicated.

5. Income code - 1400 - Income from rental and other use of property (except for income from rental of vehicles, communications equipment, computer networks)

6. Amount of income- this is the amount from which personal income tax will be charged to an individual.

Now go to the bookmark Calculated at 13% (30%) excluding dividends, on this tab we need to highlight the amount of calculated income. Enter the Date of receipt of income and Amount of income.

The next step is to go to the bookmark Withheld on all bets and continue filling:

1.Date of receipt of income- also the date of payment, since personal income tax must be paid together with the payment of income to an individual, then this date will be included in the reports.

2. Tax rate- 13% (for non-residents 30%)

3. Bid- if the lessor is a resident then 13%, if not a resident then 30%.

4. Amount - enter the amount of withheld income of an Individual, that is, personal income tax directly.

5. Transfer deadline- No later than the day following the payment of income (for other income)

We continue to acquaint readers with the procedure for the lessor to reflect in “1C: Public Institution Accounting 8” edition 2 operating leases in accordance with the Federal Accounting Standard “Lease”, approved. by order of the Ministry of Finance of Russia dated December 31, 2016 No. 258n. The “Rent” standard must be applied without fail from January 1, 2018 by public sector organizations when maintaining budgetary and accounting records.

On the procedure for reflecting the objects of accounting for operating leases by the lessee (user of the property) in accounting and in the program “1C: Accounting for a State Institution 8” edition 1 and edition 2.

Example

The equipment under the contract is leased by a budget institution for 2 years (from 01/01/2018 to 12/31/2019), the monthly payment for the use of the equipment is determined in the amount of 11,800 rubles, including VAT 18% - 1,800 rubles. Maintenance of the equipment during the contract (during the period of use of the equipment according to the terms of the contract) is assigned to the tenant (at the expense of the user institution) - consumables, maintenance, and other similar expenses. The costs of current repairs of equipment are borne by the lessor. Expenses for major repairs are borne by the lessor. The total amount of the contract is 283,200 rubles. (24 months x 11,800 rub.). At the end of the rental agreement, the lessee agrees to return the equipment in a condition no worse than when it was provided, taking into account normal wear and tear. The tenant carries out activities subject to VAT. The date of signing the agreement and the date of transfer of property is 01/10/2018.

The agreement relates to an operating long-term lease.

Emerging accounting items are subject to reflection in the accounting accounts according to the rules for accounting for operating lease items from the lessor - in accordance with paragraphs 24, 25 of the Lease Standard.

In the program "1C: Public Institution Accounting 8" edition 2, the following operations are performed:

1. Transfer of property for use under an operating lease.

2. Recognition of future income and rent receivables.

3. Approval of planned (forecast) assignments for income from operating leases.

4. Recognition of income for the current financial year from operating leases.

5. VAT accrual on operating leases.

6. Receipt of payment from the tenant.

7. Recognition of expenses for the maintenance of property transferred under operating lease.

8. Recognition of income from contingent rental payments.

9. Return of property from operating lease.

On reflecting transactions under paragraphs 1-3. Let's consider operations, starting from paragraph 4 “Recognition of income of the current financial year under operating leases” and to paragraph 9 “Return of property from operating leases”.

Recognition of current financial year income from operating leases

To reflect in accounting the recognition as income of the current financial year of income from the granting of the right to use an asset, a regulatory document should be used (chapter Services, works, production - Long-term contracts, rent).

The document allows you to recognize in the current reporting period both deferred income and deferred expenses for lost profits when transferring property for rent on preferential terms and when transferring it free of charge.

The document is entered on the last day of the month (or quarter), depending on the terms of the contract, for example “01/31/2018”.

Tabular part of the document by button Fill is automatically filled in with recognized deferred income (FPR) and deferred expenses (FPR) for rental services broken down by the range of services and contracts (Fig. 1).

Rice. 1

In the tabular part of the document the following is automatically filled in:

• the amount of the balance of DBP (account 401.40) as of the date of the document - in the Example RUB 283,200.00;
• fair value - RUB 11,800.00. (substring fair value);
• lost profit - Absent(substring Lost profit);
• the amount under the contract is RUB 11,800.00. per month for the first year (substring Amount under contract).

According to the Example under consideration, the fair value is equal to the amount under the contract.

When posting a document, the following accounting records are generated (Fig. 2):

Debit 2,401 40,121 Credit 2,401 10,121 - for recognizing operating lease income as income of the current financial year in the amount of the monthly lease payment - 11,800 rubles, including VAT - 1,800 rubles. (or in the amount of rent for the quarter - 35,400 rubles, including VAT 5,400 rubles, if the terms of the agreement stipulate quarterly payment) (line fair value in the column Write off); NPV debit Credit N91.01 - for the amount of accrual in tax accounting of non-operating rental income without value added tax, which is included in the tax base for calculating income tax, in the amount of RUB 10,000.00.

Rice. 2

VAT accrual on operating leases

According to subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the object of taxation with value added tax is the sale of goods (work, services) on the territory of the Russian Federation.

From the point of view of Chapter 21 of the Tax Code of the Russian Federation, the activity of leasing property is the provision of paid services. Therefore, if the lessor is a budgetary or autonomous institution, it must charge and pay VAT on income in the form of rent in the general manner.

Similar clarifications were provided by letter of the Ministry of Finance of Russia dated July 7, 2016 No. 03-07-14/39827.

There are exceptions when the provision of property for rent by a budgetary or autonomous institution is not subject to VAT:

• Residential premises are available for rent in the housing stock of all forms of ownership;
• the tenant of the premises is a foreign citizen or a foreign organization that is registered for tax purposes in Russia. In these cases, rent is not subject to VAT;
• if an exemption from VAT is received, on the condition that for the three previous consecutive calendar months the amount of revenue from the sale of goods (work, services) excluding VAT did not exceed a total of 2 million rubles.

This is established in paragraph 1 and subparagraph 10 of paragraph 2 of Article 149, Article 145 of the Tax Code of the Russian Federation.

According to paragraph 1 of Article 154 of the Tax Code of the Russian Federation, the tax base for VAT should be determined based on the cost of services provided (the amount of rent) excluding VAT and calculated as services are provided and payment documents are presented.

Documents confirming the provision of rental services are:

• lease contract;
• act of acceptance and transfer of property to the tenant;
• act of provision of rental services (if its preparation is provided for in the contract).

Similar clarifications were provided by letter of the Ministry of Finance of Russia dated November 9, 2006 No. 03-03-04/1/742.

In edition 2 of the program "1C: Public Institution Accounting 8" the landlord from the document Write-off of deferred income to present the services rendered to the tenant in the form of providing equipment for rent, he can generate a printed form “Service Rendering Certificate” (button Seal - The act of providing services). The date of occurrence of turnover subject to VAT is the earliest of the following dates:

• the day the lessor provides services, the last day of each tax period during the entire term of the lease agreement;
• day of payment, partial payment towards the upcoming provision of services.

This follows from subparagraph 1 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, as well as from letters of the Ministry of Finance of Russia dated May 24, 2010 No. 03-07-11/200, dated April 4, 2007 No. 03-07-15/47.

In accordance with paragraph 3 of Article 168 of the Tax Code of the Russian Federation, the lessor is obliged to issue an invoice to the tenant for the amount of rent.

In order for the landlord to issue an invoice to the tenant, it follows from the document Write-off of deferred income create a document Invoice issued. To do this, click on the hyperlink in the lower left corner Invoice management and printing, choose KPS for account 303 04 and press the button Generate invoices.

In the Example under consideration, for account 303 04, you should select KPS 07060000000000130 “Income from the provision of paid services”, since the lessor institution, as part of its accounting policy, has established that the payment of value added tax is reflected in KOSGU 131 “Income from the provision of paid services (work)” , analytical group 130 (Fig. 3).

Rice. 3

As a result, a document will be automatically generated Invoice issued.

When posting a document Invoice issued The following accounting records are generated in the information base:

Debit 2,401 10,121 Credit 2,303 04,730 - for VAT calculation in the amount of RUB 1,800; Debit N91.01 Credit NPV - for the amount of VAT charged to the budget in tax accounting - in the amount of 1,800.00 rubles. This amount will not be included in the income tax base.

According to subparagraphs “c”, “t”, “x” of paragraph 7 of the Rules for maintaining the sales book, approved. Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 and used in calculations of value added tax:

• in column 13b - indicates the total cost of sales according to the invoice, primary accounting document or document containing summary (consolidated) data on transactions performed during the calendar month (quarter), including value added tax;
• Column 14 - reflects the cost of sales taxed at a tax rate of 18 percent, excluding value added tax;
• Column 17 indicates the amount of VAT calculated at a rate of 18% of the sales value.

In the report Sales book An invoice issued for the amount of rental payments is 11,800.00 rubles, including 18% VAT in the amount of 1,800 rubles, will be included in the columns:

• 13b “Cost of sales according to the invoice, difference in cost according to the adjustment invoice (including VAT) in the currency of the invoice, in rubles and kopecks”;
• 14 “Cost of taxable sales according to the invoice, the difference in value according to the adjustment invoice (excluding VAT) in rubles and kopecks, at the rate”;
• 17 “VAT amount on the invoice, the difference in the tax amount on the adjustment invoice in rubles and kopecks, at rate 18.”

Receipt of payment from the tenant

Receipt of rent from the tenant is reflected without any special features, documents - Receipt cash order, Cash receipts with standard operation Income receipt (205 00, 209 00).

When posting documents, accounting records will be generated:

Debit 2 201 ХХ 510 Credit 2 205 21 660 Debit 2 17 ХХ (analytical group 120, KOSGU 121)

Recognition of expenses for the maintenance of leased property

According to clause 7 of the “Rent” Standard, part of the fee for the use and (or) maintenance (reimbursement of maintenance costs) of property, carried out in accordance with a lease agreement (property lease) or an agreement for free use, the amount of which is not fixed by the agreement in the form of a monetary value and is determined during the execution of the contract, is recognized as expenses (income) for conditional lease payments.

The costs of the copyright holder (lessor) for the maintenance of the operating lease accounting object transferred to him, reimbursed as part of lease payments (conditional lease payments), are recognized as expenses of the current period, reflecting the expenses of the current financial period, segregated in the corresponding accounts of the Working Chart of Accounts of the accounting entity (clause 25 Standard "Rent").

In accordance with paragraph 5 of part III. 3 Guidelines for the application of the “Rent” standard, communicated by letter of the Ministry of Finance of Russia dated December 13, 2017 No. 02-07-07/83464:

Excerpt from the document “The costs of maintaining the leased object (for example, operating costs, expenses for maintenance, current repairs) made by the lessor (balance holder of the property) in accordance with the agreement (contract) concluded by him are reflected in the generally established procedure (based on relevant documents confirming the volume of work performed , services consumed). These expenses are presented to the tenant (user of the property) for the purpose of reimbursement... to the income of the budgetary (autonomous) institution, which is the lessor (balance holder of the property). Accounting entries reflected in accounting when incurring costs for maintaining property (when accepting corresponding obligations)... by a budgetary (autonomous) institution: by debit of the corresponding cost accounting accounts: 2 401 20 000 "Expenditures of the current financial year" (2 401 20 221, 2 401 20 223, 2 401 20 225, 2 401 20 226) and credit of the corresponding accounts: 2 302 00 000 “Liabilities” (in the amount of monetary obligations arising according to the basis documents), 2 105 00 000 "Material reserves" (in the amount of material reserves used (consumed) during the implementation of expenses for maintaining property (its operation), 2 104 00 420 Depreciation of intangible assets" (in the amount of depreciation of an intangible asset (exclusive right to a software product used in the operation of equipment), 2,401 50,226 Deferred expenses for other work, services" (in the amount of monthly expenses for the non-exclusive right to use the software product used in the operation of the equipment)."

Thus, the lessor’s expenses for the maintenance of the operating lease accounting object transferred to him are reflected, as before, in the generally established manner (on the basis of relevant documents confirming the volume of work performed, services consumed) - on the corresponding accounts of the institution’s Working Chart of Accounts.

In edition 2 of the program “1C: Public Institution Accounting 8”, the lessor’s expenses for the maintenance of the operating lease accounting object transferred to him are reflected in documents Receipt of services and works, Material write-off act, Calculation of depreciation of fixed assets and intangible assets, Operation (accounting) and etc.

Recognition of income from contingent lease payments

Income from conditional rental payments, including income from reimbursement of expenses for property insurance, property maintenance, and other similar expenses, is recognized as income of the current financial period in the reporting periods in which they arise (clause 25 of the Rent Standard).

According to paragraph 6 of part III. 3 of the Guidelines for the application of the “Rent” standard, income from reimbursement to the lessor of expenses for the maintenance of the property transferred for use (under the conditions stipulated by the use agreement) is reflected upon the fact of presentation of the relevant requirements to the tenant (user) - upon presentation of a document containing the amount of compensation (invoices, act, other document - grounds).

Accounting entries reflected upon presentation of reimbursable costs (conditional rental payments) by a budgetary (autonomous) institution:

Debit 2,205 35,560 Credit 2,401 10,135.

In edition 2 of the program “1C: Public Institution Accounting 8”, the landlord’s income from conditional rental payments is reflected in the usual manner by the document Accrual of income(chapter Services, works, production).

If money from the tenant as reimbursement for utility and operating expenses is received through a separate invoice drawn up on the basis of the invoices of service providers, there is no sale.

This means that there is no object of VAT taxation. This is established in subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation and explained in letters of the Ministry of Finance of Russia dated March 24, 2009 No. 03-03-05/47, dated October 7, 2008 No. 03-03-06/4/67.

Return of property from operating lease

To reflect the return of property upon completion of an operating lease agreement, you should use the document Acceptance for accounting of fixed assets, intangible assets, legal acts(chapter OS, NMA, NLA). When filling out this document in the details Type of receipt value should be selected Termination of lease agreement (25).

On the bookmark Accounting transaction for generating postings in details Typical operation operation should be selected Termination of the lease agreement/free use.

Once completed, the document should be posted and closed. As a result of posting a document that reflects the return of equipment from an operating lease, the following accounting entries are generated:

Debit 2,101 34,310 Credit 2,101 34,310

For the amount of the book value of the transferred fixed asset - change of the materially responsible person of the counterparty (the head of the lessee or a person authorized by him) to the MOL of the institution;

Credit 2 25 31

For the amount of the book value of the received fixed asset, information about fixed assets under operating lease is reflected in the corresponding off-balance sheet account.

According to the provisions of paragraph 81 of Section VIII “Basic Requirements for Inventory of Assets and Liabilities” of the GHS “Conceptual Framework” in the case of transfer (return) of a complex of accounting objects (property complex) for rent, management, gratuitous use, storage, as well as during the purchase or sale of the complex accounting objects (property complex), an inventory of the specified property is mandatory.

Such an inventory should be carried out by a commission of the party receiving the property, with the participation of representatives of the transferring party. All changes in the structural components of the property complex identified during the inventory, made by the user (tenant) of the property during its use, including inseparable improvements, are subject to reflection in inventory documents.

The concept of a tax agent is disclosed in paragraph 1 of Art. 24 of the Tax Code of the Russian Federation (TC RF).
“Tax agents are persons who, in accordance with this Code, are entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation.”

Cases when an organization is recognized as a tax agent for the payment of VAT are listed in Art. 161 Tax Code of the Russian Federation. Today we will be interested in fulfilling the duties of a tax agent in cases of lease and acquisition of state and municipal property. The examples we are considering are implemented in the 1C: Accounting 8 edition 2.0 program. The sequence of business transactions described in the article and the documents used also correspond to accounting in the 1C: Accounting 8 edition 3.0 program.

Let's consider the case of rent. In accordance with the first paragraph of paragraph 3 of Art. 161 of the Tax Code of the Russian Federation, when federal property, property of constituent entities of the Russian Federation and municipal property are provided on the territory of the Russian Federation by state authorities and local governments, the tax base is determined as the amount of rent including tax. In this case, the tax base is determined by the tax agent separately for each leased property. In this case, the tax agents are the tenants of the specified property. These persons are required to calculate, withhold from income paid to the lessor, and pay the appropriate amount of tax to the budget.

Example.
The organization "Rassvet" applies the general taxation regime - the accrual method and PBU 18/02 "Calculation of corporate income tax".

The Rassvet organization leases municipal property. In accordance with the agreement, the monthly rent is 354,000 rubles. including VAT (18%), prepayment is due by the 25th of the current month. The cost of rent in accounting refers to general business expenses.

When accounting for this business transaction, it is necessary to formalize the lease agreement in the program accordingly. In the agreement, the Organization acts as a tax agent for the payment of VAT checkbox must be checked and the type of agency agreement must be indicated - Lease (paragraph 1, clause 3, article 161 of the Tax Code of the Russian Federation).

An example of filling out the directory form Contractors' agreements for a lease agreement for federal and municipal property is shown in Fig. 1.

Tax is calculated and withheld at the time of transfer of funds to the lessor. The tax base is determined as the amount of rent including tax - 354,000 rubles. Taxation in this case is carried out at the tax rate of 18/118 (clause 4 of article 164 of the Tax Code of the Russian Federation). Thus, the Rassvet organization must withhold from the income paid to the landlord a tax amount of 54,000 rubles. and transfer to him the amount of rent excluding VAT - 300,000 rubles.

An advance payment to a supplier is made in the program using the document Write-off from a current account with the operation Payment to supplier.

An example of a document Write-off from a current account and the result of its execution are shown in Fig. 2.

Fig.2

The tax agent is required to prepare an invoice. To do this, you can use the special processing Registration of tax agent invoices (the document Invoice issued can also be entered based on the document Write-off from the current account). To automatically fill out the tabular part of the processing, use the Fill button. To create Invoice issued documents, use the Execute button.

Processing Registration of tax agent invoices is presented in Fig. 3.

Fig.3

The generated document (documents) Invoice issued can be viewed using the List of invoices (issued) button.

The document Invoice issued has a specific type - Tax agent and transaction type code - 06.
Document Invoice issued with the type Tax agent accrues in accounting VAT (54,000 rubles) on the credit of account 68.32 “VAT when performing the duties of a tax agent” in correspondence with the debit of account 76.NA “Calculations for VAT when performing the duties of a tax agent” , forms an entry in the sales book (Sales VAT accumulation register) and is registered in the journal of issued and received invoices (information register Invoice Log).

The document Invoice issued with the Tax Agent type for our example and the result of its execution are presented in Fig. 4.

Fig.4

The tax agent is obliged to pay the calculated and withheld amount of tax to the budget. To transfer the amount of VAT to the budget of the Russian Federation, the program uses the document Write-off from a current account with the operation Transfer of tax.
As a debit account, you must select account 68.32 “VAT in the performance of duties as a tax agent” and fill out its analytics, indicating the counterparty - the lessor, the lease agreement and the document Write-off from the current account through which the payment (prepayment) was made to the lessor.

The document Write-off from the current account and the result of its execution are shown in Fig. 5.

Fig.5

To recognize rental expenses at the end of the month, the program generates a document Receipt of goods and services with the transaction Purchase, commission.

On the Services tab, select the appropriate service item, its cost and VAT rate (18%). In our case, account 26 “General business expenses” is used as a cost account, and as its analytics, a cost item with the type of expense Rent of federal and municipal property is used.

An invoice is not required in the document, since we prepared the invoice as a tax agent.

When posted, the document will offset the advance payment and record rental expenses as the debit of account 26. By debiting account 19.04 “VAT on purchased services”, in correspondence with the credit of account 76.05, will allocate the amount of VAT that we can later accept for deduction, and will close account 76.05 at the expense of account 76.NA. The document will also create an entry in the VAT accumulation register presented.

The document Receipt of goods and services and the result of its implementation are presented in Fig. 6.

Fig.6

Let's look at another example. Now the organization will acquire municipal property.

In accordance with the second paragraph of clause 3 of Art. 161 of the Tax Code of the Russian Federation when selling (transferring) on ​​the territory of the Russian Federation state property that is not assigned to state enterprises and institutions, constituting the treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal entity, the tax base is determined as the amount of income from the sale (transfer) of this property, taking into account tax. In this case, the tax base is determined separately for each transaction involving the sale (transfer) of the specified property. In this case, tax agents are recognized as buyers (recipients) of the specified property, with the exception of individuals who are not individual entrepreneurs. These persons are required to calculate using the calculation method, withhold from paid income and pay the appropriate amount of tax to the budget.

Example.
The Rassvet organization acquires municipal property that makes up the municipal treasury for further resale. The cost of the property is 118,000 rubles. in view of VAT. In accordance with the concluded agreement, payment for the property is made after its receipt.

In this case, when drawing up an agreement with a supplier in the program, just as in the previous example, it is necessary to indicate that the organization acts as a tax agent for the payment of VAT, but in this case the type of agency agreement must be selected Sale of property (paragraph 2, paragraph. 3 Article 161 of the Tax Code of the Russian Federation).

An example of filling out the counterparty agreements directory form for this case is shown in Fig. 7.

Fig.7

The tax base is determined by the tax agent as the amount of income from the sale of property, taking into account tax. The tax amount is calculated using the calculation method (for example, the tax rate is 18/118%). Thus, the Rassvet organization must calculate VAT in the amount of 18,000 rubles.

The receipt of material assets is registered in the program using the document Receipt of goods and services with the operation Purchase, commission. The acquired property is accepted for accounting as goods and is recorded as a debit to account 41 “Goods”.

On the Products tab, select the appropriate product nomenclature, indicate the quantity, cost and VAT rate (18%). Accounting account - 41.01 “Goods in warehouse” and accounting account for submitted VAT - 19.03 “VAT on purchased inventories” are selected automatically.

This document does not require an invoice received, since the Dawn organization will issue an invoice as a tax agent.

When carrying out the document, the property will be capitalized (Dt 41.01 - Kt 60.01), allocate VAT (Dt 19.03 - Kt 60.01), close account 60.01 in terms of VAT (18,000 rubles) at the expense of account 76.NA “Calculations for VAT when performing the duties of a tax agent "(Dt 60.01 - Kt 76.NA) and will create an entry in the VAT accumulation register presented.

An example of the document Receipt of goods and services and the result of its implementation are presented in Fig. 8.

Fig.8

Payment to the supplier is made using the document Write-off from the current account with the operation Payment to supplier. The amount excluding VAT is transferred to the municipality - 100,000 rubles. The result of the document is shown in Fig. 9

Fig.9

At the time of payment to the supplier, it is necessary to calculate the amount of tax and draw up an invoice. To generate an invoice, you must use the special processing Registration of tax agent invoices. Completed processing Registration of tax agent invoices is shown in Fig. 10.

Fig.10

The generated document Invoice issued with the form Tax Agent, as we already know, will charge VAT in accounting and create an entry in the sales book. The result of the document is presented in Fig. eleven.

Fig.11

All that remains is to pay the tax amount to the budget. The result of posting the document Write-off from a current account with the Tax Transfer transaction is shown in Fig. 12

In accordance with paragraph 3 of Art. 171 of the Tax Code of the Russian Federation, tax amounts paid by tax agents who are VAT payers are subject to deduction, provided that the goods (work, services) were acquired for activities subject to VAT, and tax was paid upon their acquisition.

Tax amounts are deductible only after they are registered (Letter of the Federal Tax Service No. ШС-22-3/634@ dated 08/12/2009).
Thus, in our examples, all three conditions necessary for accepting VAT for deduction are met: the tax is calculated and invoices are drawn up, the tax is transferred to the budget, goods (work, services) are capitalized (for the program, the condition for accepting VAT for deduction is the closure of accounts 68.32 and 76.NA).

The VAT of the tax agent in the program is accepted for deduction using the VAT regulatory document Formation of purchase ledger entries. To automatically fill out the VAT deduction by tax agent tab, use the “Fill” button.

When posting the document in accounting, it will deduct the corresponding amounts of VAT (Dt 68.02 - Kt 19.XX), write off the VAT register presented and create entries in the VAT Purchases register (entries in the purchase book).
The document Formation of purchase book entries for the third quarter of 2013 and the result of its implementation are presented in Fig. 13.

Fig.13

When filling out the VAT Declaration, Section 2 Amount of tax payable to the budget, according to the tax agent, and Section 3 Calculation of the amount of tax payable to the budget for transactions taxed at the tax rates provided for in paragraphs 2 - 4 of Article 164 of the Tax Code of the Russian Federation are automatically filled in.
Fragments of the VAT Declaration for the third quarter of 2013 are presented in Fig. 14.

Fig.14

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