What postings does the VAT agent make? How to correctly calculate VAT and what entries to make for the lease of municipal property Accounting entries lease of municipal property by a tax agent

In the proposed article, the consultant-teacher of the company "1C: Servicetrend" F.M. Gurevich shows a reflection of business transactions in which an organization using the simplified tax system is a tax agent in relation to value added tax.

In accordance with paragraph 5 of Article 346.11 of the Tax Code of the Russian Federation, organizations applying the simplified taxation system are not exempt from the duties of a tax agent in relation to value added tax. In this regard, these organizations, as a tax agent, are obliged to calculate, withhold and pay to the budget the appropriate amount of tax in the cases provided for by Article 161 of the Tax Code of the Russian Federation, in particular:

• when renting federal property, property of subjects of the Russian Federation and municipal property;
• in the event of the acquisition in the territory of the Russian Federation of goods (works, services) from foreign persons who are not registered with the tax authorities as a taxpayer.

Let's demonstrate the reflection of these business transactions in the "Simplified taxation system" configuration, in which the object of taxation "Incomes reduced by the amount of expenses" is accepted (menu "Service / Information about the organization", the tab "Application of the simplified tax system").

Lease of state property

So, the first case we are considering is the lease of federal property, property of subjects of the Russian Federation and municipal property. In this situation, the tenant, in contrast to the generally accepted procedure, transfers the amount of VAT not to the landlord, but to the budget.

Example 1

An organization that has switched to the simplified tax system rents an office space from the property management committee. According to the agreement, the rent without VAT is 30,000 rubles. per month.

The landlord issues an invoice to the tenant. It is assumed that the amount of VAT is not indicated on the invoice, since the tenant, in accordance with paragraph 3 of Article 161 of the Tax Code of the Russian Federation, is not recognized as a taxpayer for such transactions.

Let's manually enter an operation (see Fig. 1), which will reflect the VAT debt to the budget (as a tax agent) from the rent:

Debit 90.4 "Expenses accepted for taxation purposes" Credit 76.6 "Settlements with debtors and creditors, expenses accepted for taxation purposes (in rubles)"

Rice. 1. The operation of accruing VAT on rent

In the directory "Counterparties" ("Directories" menu), enter the counterparty "Budget (tax agent)" with the appropriate details.

The amount of VAT is determined by the calculation method (clause 4, article 164 of the Tax Code of the Russian Federation), in our example - at a rate of 18/118% of the tax base. In this case, the tax base is the amount of rent, including tax (clause 3, article 161 of the Tax Code of the Russian Federation), that is, the amount on the invoice for payment, increased by the amount of VAT at a rate of 18% - (30,000 + 30,000 x 18%) = 35,400 rubles . Thus, in our example, the VAT amount is calculated as follows:

35400х(18%/118%)=5400 rub.

The opinion is often expressed that in the case of applying the general taxation regime, the tax agent in the situation under consideration must independently draw up an invoice. However, the Tax Code of the Russian Federation and the Rules for keeping registers of received and issued invoices, books of purchases and books of sales for VAT settlements do not provide for the obligations of tax agents to issue invoices. Thus, a tax agent applying the simplified tax system may not issue an invoice.

The tenant issues two payment orders. The first - to pay the lessor on the invoice (or contract) of the lease, indicating in the details the VAT rate - "excluding VAT".

The second payment order - to the counterparty "Budget (tax agent)" for the transfer of tax to the budget - the amount of VAT. In the dialog box, set the attribute "Transfer of tax", and in the variable "Status of the compiler" set the value 02 - tax agent.

Payment is made using the document "Statement" ("Documents" menu). At the same time, postings are formed (see Fig. 2), reflecting the occurrence of receivables from the lessor and the repayment of accounts payable to the budget. Moreover, VAT expenses are immediately accepted for taxation purposes - by posting to the debit of account H02.2 "Other expenses taken into account when calculating the single tax."

Rice. 2. Postings generated by the "Statement" document

As the lessor renders services to the tenant, the document "Services of Third Party Organizations" is drawn up (menu "Documents"). The basis is a document confirming the fact of the provision of services. In the column "cost account" (see Fig. 3), we indicate the account on which rental expenses are taken into account (in our example, account 26 "General expenses"), and in the column "For tax purposes" from the list, select "Expenses accepted" . When posting the document, entries will be generated reflecting the repayment of the lessor's receivables (Debit 26 Credit 60.2) and the acceptance of rental expenses for accounting when calculating the single tax (Debit H02.2).

Rice. 3. Filling out the document "Services of third parties" and postings generated during its implementation

As a result of the formation of these documents on the lease of municipal property, the following entries will appear in the book of income and expenses (see Fig. 4).

Rice. 4. Reflection of operations for the lease of property in the book of income and expenses

The amount of VAT withheld and transferred to the budget as a tax agent must be reflected in the tax declaration for value added tax (Menu "Reports/Regulated reports/Tax reporting/VAT"). To do this, in section 2.2 "Calculation of the amount of tax payable by a tax agent" in lines 50 "Sale of goods (works, services), the amount of tax on which is calculated and paid by an organization or an individual entrepreneur as a tax agent" and 90 "for the services of state authorities authorities and administrations and local self-government bodies for leasing federal property, property of constituent entities of the Russian Federation and municipal property" in column 4 it is necessary to indicate the cost of the rent (including tax). Column 5 will automatically indicate the amount of VAT calculated by the calculation method. The same amounts will automatically be reflected in line 170 "Total calculated".

Acquisition of goods (works, services) from foreigners

The second of the cases we are considering is the acquisition on the territory of the Russian Federation of goods (works, services) from foreign persons who are not registered with the tax authorities as a taxpayer.

In this situation, the buyer pays the supplier the cost of the goods (without VAT), and transfers the VAT amount directly to the budget.

Example 2

An organization applying the USN purchased goods from a foreign person on the territory of the Russian Federation - 1000 pcs. jeans with a total cost of 472,000 rubles. subject to tax. The foreign person did not submit documents on registration with the tax authority as a taxpayer.

To complete business transactions in this example, we need to perform the following sequence of actions. Let's form the first document - "Receipt of inventories" (menu "Documents"). In the header of the document, we select from the relevant directories the supplier of the goods, the contract with him and the warehouse to which the goods arrived. In the tabular part (see Fig. 5), in the "Nomenclature" column, select the product "Jeans" from the "Nomenclature" directory, indicate the quantity (1000 pieces) and the price (472 rubles). In the column "Amount" the value 472000 will be set. In the column "VAT rate" we will select the value 18% from the reference book "VAT rates", while in the column "VAT (including)" the value 72000 will appear.

Rice. 5. Filling out the document "Inventory receipt" and postings generated during its implementation

We will prepare two payment orders. The first - to the counterparty "Budget (VAT of the tax agent)" for transferring tax (the attribute in the dialog box) VAT to the budget as a tax agent (status compiler - 02). The second payment order is to pay the supplier the amount of income from sales (excluding VAT), which will amount to 472,000-72,000 = 400,000 rubles.

After receiving the bank statement on the transfer of money, enter the document "Statement" (menu "Documents") (see Fig. 6). Using the "Selection by payment documents" button, fill in the lines of the document based on previously generated payment orders. In the first entry "Statements" in the line "cash flow" we select from the corresponding directory - "Payments to the budget", and in the line "corresponding account" - 76.6 "Settlements with debtors and creditors, expenses are accepted for tax purposes (in rubles)" . Let's choose the value of the third subconto for this account - "Expenses for the purchase of goods and materials." In the second record of the "Statement" we will accordingly indicate: "Payment to the supplier", and the same value of the third subconto.

Rice. 6. Postings generated by the "Statement" document for payment of the cost of goods received to the supplier and VAT to the budget

As a result of the input of the previous documents, we have formed accounts payable to the supplier of goods and budget receivables in the amount of VAT - 72,000 rubles. To pay off these debts, we will enter the operation manually (see Fig. 7).

Rice. 7. Debt carryover

Thus, after completing all the described actions, the expenses for the purchase of goods (400,000 rubles and 72,000 rubles) were reflected on account H04 "Total expenses"). Recall that these costs will be taken into account on account H02.2 "Other expenses taken into account when calculating single tax "as the goods are sold (see the article by the methodologists of the company" 1C "" Simplified ": recognition of expenses by the document" Realization "" in "BUH.1C" No. 6 for 2004). Moreover, if the organization takes a position that coincides with the opinion MTC, then the costs will be taken into account after the shipment of the goods and payment by the buyer.

Just as in the previous example, the amount of VAT withheld and transferred to the budget as a tax agent must be reflected in section 2.2 of the tax return (Menu "Reports / Regulated reports / Tax reporting / VAT") on line 50 "Sales of goods ( works, services), the amount of tax on which is calculated and paid by an organization or an individual entrepreneur as a tax agent" and line 70 "for goods (works, services) of foreign persons not registered with the tax authorities". It should be noted that in accordance with the instructions for filling out the VAT return, in column 4, lines 50 and 70, the tax base is determined by the tax agent as the amount of income from the sale of goods (works, services) by foreign persons, taking into account tax.

You can get answers to many other questions related to VAT accounting at the 1C: Consulting seminars. These seminars are held by 1C partners both in Moscow and in other cities of Russia on a single topic.

On January 1, 2018, the first five federal accounting standards for public sector organizations (hereinafter referred to as the SGS) came into effect. Some of them will manifest themselves later, and the introduction of the GHS “Fixed assets” and “Leases” has already been marked by large-scale changes. We will talk about the new in the accounting of rental relations in the article.

Does this apply to us?

The very first question that accountants ask themselves when moving to standards is: do they apply specifically to our institution? The answer is in the standards themselves.

Here we will make a small digression and note that, unlike the existing accounting instructions, the standards are perfectly structured and their structure is identical, the scope of any standard is disclosed in sec. I "General Provisions".

Directly, the GHS "Rent" is used when reflecting in accounting objects that arise when receiving (providing) for temporary possession and use or for temporary use of material assets under a lease agreement (property lease) or under a contract for free use (Clause 2 of the GHS "Rent"). Relations that arise when state (municipal) property is assigned on the right of operational management to accounting entities in order to fulfill their powers (functions) are not classified as lease accounting objects (clause 10 of the GHS “Rent”).

Another clarification on the restriction of the application of the GHS "Rent" is given in the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 83464: the provisions of the GHS "Rent" do not apply.

Such relations in educational institutions can be the transfer to a medical institution of part of the area of ​​​​the institution for the organization of the work of a medical office, the transfer to another organization of the premises of the canteen for the organization of hot meals, while the obligation to maintain property, including reimbursement of utility costs, is not transferred. Specialists of the Ministry of Finance clarify: the standard does not apply in cases of gratuitous transfer of property carried out in order to comply with the service provided by the institution, established quality standards. For example, in the same educational institutions, there are sanitary standards for providing children with food; for this purpose, the premises and equipment of the canteen are transferred for free use. According to the department, such relationships are not subject to the GHS “Rent”.

Other transfer (receipt) of property for paid or gratuitous use - an ATM or payment terminal in the lobby of an institution, a pharmacy or a kiosk with office supplies - should be reflected in accounting according to the rules of the standard.

What can be rent in an educational institution?

All types of lease relations, including gratuitous use, are classified in the standard as operating and financial lease relations. According to the available clarifications, accounting objects, the use of which assumes a long-term nature, comparable to the life of the property itself, the total amount of lease payments for which is comparable to the value of the transferred property, the transfer of ownership of which occurs after the expiration of the lease period, are objects of accounting financial rent.

A complete list of signs of a financial lease is given in the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 83464, but even from the three listed it is obvious that an ordinary educational institution, created in the form of a budgetary or autonomous institution, with the right of operational management of the real estate transferred to it and especially valuable movable property simply cannot be the lessor of a financial lease, since it is not the owner of the property. For the same reasons, a government educational institution cannot be a lessor of a financial lease.

The right of ownership, the right to dispose of property have special bodies - departments, committees for property management, and educational institutions are not them.

As for the possibility of an educational institution to be a tenant in relation to financial lease, it theoretically exists, but practically does not occur.

So, let's make the first conclusion: for an ordinary educational institution, all relations for the acceptance and transfer of property for paid or gratuitous use will be operating lease relations.

This leads to the second, no less important conclusion: the indicators of the analytical group “Investment property” of account 0 101 00 000 “Fixed assets” are absent from the educational institution.

Recall that this accounting group 0 101 30 000 has been added to the chart of accounts since 2018 and is described in the GHS “Fixed Assets”. Investment property is recognized as a real estate object (parts of a real estate object), as well as movable property that constitutes a single property complex with the specified object, owned and (or) used by an accounting entity in order to receive payment for the use of property (rent) and (or) increase real estate value, but not intended to perform the state (municipal) powers (functions) assigned to the subject of accounting, to carry out activities for the performance of work, the provision of services, or for the management needs of the subject of accounting and (or) sale. In other words, property intended exclusively for leasing is again managed by property management departments and committees, and only such specialized institutions will have indicators on account 0 101 30 000 “Investment property”.

Operating lease items

SGS "Lease" introduces a completely new type of accounting object - the right to use property, recorded on balance sheets. At the time of writing, the version of Instruction No. 157n, which would already include these accounts, was still missing, and for now we will be guided by the available explanations. Let's summarize all the changes in the table.

The new term "conditional lease payments" means payments to reimburse the costs of maintaining the property received on lease, in the event that the user of the property does not enter into a property maintenance agreement on his own behalf, but reimburses these costs to the lessor. By itself, this accounting object is not new, only the name is new in it.

For the lessor, income on conditional lease payments is separated by a new analytical accounting account - 0 205 35 000 "Calculations on income on conditional lease payments", and the new KOSGU code is used in accrual of income - 135 "Income on conditional lease payments".

Transition rules

The GHS "Lease" is applied from January 1, 2018, and new lease relationships will be reflected in accounting under the new rules. But what about the lease agreements (gratuitous use) that were concluded before this date and continue to be valid in 2018? The answer to this question, including a description of all the necessary actions, is contained in the Guidelines, brought to light by the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 83463.

Let us consider them in more detail only in terms of operating leases for the reasons outlined above.

Actions common to tenant and landlord:

1. Conduct an inventory of property objects received (transferred) for use in accordance with agreements concluded before January 1, 2018 and in force during the period of application of the GHS "Lease" (under agreements with a validity period both in 2017 and in the year (s ) following it(s).

2. Determine the remaining useful life of the operating lease objects (the remaining terms of use of the property).

3. Determine the amount of obligations to pay lease payments for the remaining useful lives of the objects (starting from 2018 and until the end of the terms of use of the lease accounting objects).

How to determine the remaining terms and amounts? From the terms of the lease. For example, an institution entered into a lease agreement on September 1, 2017 for a period of 11 months and a monthly lease payment of 5,000 rubles. As of January 1, 2018, the remaining period is 7 months (11 - 4), and the amount of obligations is 35,000 rubles.

4. Draw up an accounting statement (f. 0504833) in order to form incoming balances for lease accounting objects during the interreporting period.

At tenant

At landlord the following entries will be made:

Accounting for lease relations in 2018

For newly concluded lease agreements, the procedure for recognizing lease objects will be approximately the same, and further accounting steps do not differ for old and new agreements.

At tenant the following entries will be made:

* The analytical account is determined by the types of leased property.

** For all types of accepted costs.

At landlord the transfer of property for rent is reflected in the transaction of internal movement: account debit 0 101 00 310 / account credit 0 101 00 310 - in the amount of the book value of the transferred property, as well as a change in the financially responsible person (the head (the person authorized by him) of the legal entity that accepted the object for use becomes it).

If a part of an object, for example, a building, is leased, then no records of internal movement are made, but in both cases, information about the transfer of the object for use is reflected in the inventory card of non-financial assets (f. 0504031). At the same time, the indicators of the account “Property transferred for paid use (lease)” in the book value of operating leased objects transferred for use increase.

Many institutions ask the question: how to determine the book value of the transferred property if it is part of an inventory object? The guidelines do not contain a direct answer to the question posed, but it would be logical to calculate the cost of a part of the object in proportion to its total book value, for example, by area, and fix this method of assessment in the accounting policy.

Other operations landlord show in the table.

The termination or early termination of the lease agreement also means the return of property, in which an inventory is required. It is carried out by a commission of the party receiving the property, with the participation of representatives of the transferring party. All identified changes in the structural components of the property complex, made by the user (tenant) of the property during its use, including inseparable improvements, are subject to reflection in the inventory documents.

The return of property will also be reflected in the operation of internal movement, if it was originally performed, and a decrease in the indicator of the account "Property transferred for paid use (lease)".

When property is transferred to an operating lease, the obligation to charge depreciation on it remains with the balance holder, the accounting records of this operation remain unchanged, as well as the chosen depreciation method and the depreciation rate:

Debit of account 0 109 00 271 "Costs of depreciation of fixed assets and intangible assets for the manufacture of finished products, performance of works, services" or account 0 401 20 271 "Costs of depreciation of fixed assets and intangible assets"

Account credit 0 104 00 410 "Depreciation"

Accounting for Authorization in Lease Relationships

If it is recognized in accounting for lease payments, then obligations (budget obligations) from the lessee must be accepted, and the lessor’s deferred income is also recognized as an increase in planned (forecast) assignments for income from operating leases.

Liabilities and income of long-term lease relationships will be reflected in the relevant analytical accounts:

10 "Validation for the current financial year";

20 “Validation for the first year following the current (next financial year)”;

30 “Validation for the second year following the current one (the first year following the next one)”;

40 "Validation for the second year following the next one";

90 "Sanctioning for other regular years (outside the planning period)".

Example.

A budgetary institution rents premises from another budgetary institution. The contract was concluded for two years from March 1, 2018 with a monthly fee of 10,000 rubles. The contract was concluded with a single supplier.

At the time of the conclusion of the contract, the following entries were made in the accounting of both institutions:

If the relationship is terminated before the deadline set by the contract, the authorization operations are reversed.

Note that contingent lease payment liabilities and income are also subject to authorization accounts and will be liabilities and income for the current financial period. And since there are no changes here, we will not provide records of these accounting transactions.

Accounting for relations on the transfer of property for gratuitous use

Despite the fact that the GHS "Rent" is also valid when transferred for gratuitous use, the accounting for such relations is different and is regulated by Sec. IV "Peculiarities of reflection of lease accounting objects at fair value" GHS "Lease".

Firstly, the right to use the object of lease accounting on preferential terms (including free of charge) is taken into account at fair value, which means the amount of lease payments that could be. Recognition of an asset at fair value (clause 27 of the GHS "Lease") involves the calculation of the amount of the contract at rental rates determined in accordance with the regulations of the executive authorities of the public legal entity.

The receipt of property for gratuitous use is recognized as deferred income (deferred income) from the granting of the right to use the asset and is subject to segregation in the accounts of the working chart of accounts of the accounting entity.

As in the case of paid use, the asset is depreciated over its useful life with simultaneous recognition of deferred income in current periods.

At borrower the following entries will be made:

* As amended by the Order of the Ministry of Finance of the Russian Federation No. 255n.

Secondly, the lender records the income from granting the right to use the asset also at fair value, but at the same time also reflects the costs that he incurred by providing the property for use free of charge. Both accrual operations - income and expenses - are carried out through account 0 210 05 000 "Settlements with other debtors", since in relations of gratuitous use of debts that need to be repaid, nevertheless, there are no debts that need to be repaid.

Operations on the internal movement of property transferred (returned) for gratuitous use are reflected similarly to those considered above with an increase (decrease upon return) of off-balance account 26 “Property transferred for gratuitous use”.

At lender the following entries will be made:

It should be noted that the operations for accounting for leased objects during the transfer of property for gratuitous use have not yet been disclosed in the same detail as ordinary lease relations. Thus, comments and clarifications of the Ministry of Finance are still possible on this issue.

In conclusion, we reiterate the main conclusions:

1. In the accounting of the lessee (borrower), a new object of accounting appears - the right to use the asset.

2. The right to use the asset is depreciated.

3. The lessor (lender) accrues income from the lease of property not on a monthly basis, but in the total amount of the lease agreement as part of deferred income with monthly attribution to current income.

4. To account for lease relations, new synthetic and analytical accounts have been added, which in the near future we will see in the updated Instructions No. 157n and Instructions No. 65n.

Operations with state and municipal authorities for an accountant are associated with a number of difficulties due to their special status. When renting state property, the tenant makes a number of special entries in accounting in 2016.

Let us consider in more detail the tax consequences of the lease of state property for the tenant in 2016 and the tenant's VAT posting when renting state property.

Important in the article:

• What postings does the tenant make when renting state property in 2016
• Accounting operations of the tenant on the lease of municipal property
• How to calculate and pay VAT to a tenant when renting federal or municipal property

Accounting for VAT with a tenant when renting federal or municipal property in 2016

When renting state or municipal property from the authorities, the tenant becomes tax agent for VAT(Clause 3, Article 161 of the Tax Code of the Russian Federation).

When renting federal, municipal property, a VAT tax agent must calculate the tax, withhold it from the rent and pay it to the budget.

Calculation of VAT by the tenant when renting state property in 2016

When renting federal or municipal property, a VAT tax agent determines the tax base separately for each object. It is equal to the rent including VAT.

To calculate the tax, a VAT tax agent must multiply this tax base by the estimated rate of 18/118 (clause 3, article 161, clause 4, article 164 of the Tax Code of the Russian Federation).

The order of calculation may be different. If VAT is specified in the lease agreement, then the estimated rate does not need to be applied. And if it says that the rent is payable to the landlord in full, then the tenant charges VAT in excess of this amount, that is, in the usual manner.

Payment of VAT by a tax agent when renting federal, municipal property in 2016

When renting federal or municipal property, a VAT tax agent pays tax by the 25th day of each month of the quarter following the quarter in which the rent is paid (clause 1, article 174 of the Tax Code of the Russian Federation). Or as soon as the rent is paid.

Payment order for VAT in 2016>>>

Book of transactions with the tenant when renting state or municipal property

The accounting operations of a tax agent for the lease of municipal property in accounting look like this:

• Debit 20, 25, 26, 44, 91.2 - Credit 60.76 - we take into account the rent in the costs,
• Debit 19 Credit 60 - we reflect VAT on it,
• Debit 60, 76 Credit 68 - we reflect the reduction in rent by the amount of VAT,
• Debit 60, 76 Credit 51 - we transfer the rent to the landlord minus VAT,
• Debit 68 Credit 51 - we pay VAT. Tax agent for VAT on the lease of federal or municipal property, if the lease is not paid, the tax is not transferred either. After all, the taxpayer has not yet received income, and therefore the tax agent cannot withhold VAT from it.
• Debit 68 Credit 19 - we declare the paid VAT for deduction.

When concluding a lease agreement for state or municipal property, the tenant organization is recognized as a tax agent (paragraph 3 of Article 161 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)). Tax agents are required to calculate, withhold from the income paid landlord, and pay value added tax to the budget.

Property objects are not limited to certain categories, which means that this rule applies to the lease of any property - movable and immovable, including land.

Organizations are recognized as tax agents if they lease property directly from state authorities and administrations and (or) local governments. (Letter of the Federal Tax Service of the Russian Federation dated February 14, 2005 No. 03-1-03 / 208 / 13 “On taxation of VAT on rental of premises”).

Therefore, even non-payers of VAT are exempted from the obligation to pay VAT in accordance with Article 145 of the Tax Code of the Russian Federation. They are recognized as tax agents if they are tenants of the said property and are liable in case of failure to fulfill their functions of withholding and paying tax.

The tenant has the opportunity to act as a tax agent only upon the transfer of funds to the lessor.

The tax base is determined by the tax agent as the amount of rent, including tax.

Therefore, when concluding, make sure that the landlord provides for the amount of tax as part of the rent, and the tax amount should be highlighted on a separate line.

The absence of the tax amount as part of the rent can lead to unpleasant consequences. Let's explain why.

The duty of the tax agent is to calculate, withhold from the income of the taxpayer and transfer the amount of tax to the budget (paragraph 4 of Article 173 of the Tax Code of the Russian Federation). Now imagine that the contract specifies only the amount of the rent. Therefore, he will calculate the amount of tax from the rent at the rate of 18/118, withhold this amount from the amount of the rent and transfer it to the budget. What happened in the end? That the landlord did not receive the full amount of the rent. You can do it differently. The tax agent increases the cost of the service under the lease agreement by the amount of tax at a rate of 18%, then calculates the amount of tax from the total amount at a rate of 18/118 and transfers it to the budget. What is the result? The amount of tax is not actually withheld from the income of the lessor, therefore, the tax agent loses the right to deduct.

In addition, the absence in the contract of the amount of tax allocated as a separate line can be qualified by the tax authority as the absence of the amount of tax allocated as a separate line in the primary document, which as a result may also lead to the loss of the right to deduction.

Thus, when concluding a lease agreement for state or municipal property, make sure that the contractual relationship is drawn up correctly.

Tax agents are required to pay value added tax, regardless of whether rent was paid or not. The procedure and terms for paying VAT are established by tax legislation and cannot be changed by the parties (Resolution of the Federal Antimonopoly Service of the North-Western District of June 21, 2004 in case No. A26-128 / 04-29).

Example 1

The organization for production purposes rents non-residential premises, which are in municipal ownership. According to the lease agreement, the rent is 11,800 rubles per month, including VAT, and is paid by the tenant no later than the 10th day of the reporting month. The organization is a VAT payer and pays tax to the budget on a monthly basis.

Below are considered options for reflection in accounting and tax accounting, depending on the moment of fulfillment of the obligation to pay tax to the budget.

Settlements with the budget for the payment of tax are made by the tenant in the period in which the lease payments are transferred. According to the conditions of the example, the rent is paid for the month, and in the same period, settlements with the budget are made.

Option 2 . Suppose that the organization transferred to the budget VAT in the amount of 1,800 rubles, deducted from the amount of rent, on the 20th day of the month following the reporting one, which complies with the requirements of the law. Since the payment of tax by tax agents is made within the time limits established by Article 174 of the Tax Code of the Russian Federation, that is, no later than the 20th day of the month following the expired tax period. When reflecting these business transactions, the procedure for applying tax deductions is changed.

It should be noted that from January 1, 2006, the conditions for applying deductions from tax agents have not changed and are made when tax agents pay tax (paragraph 3 of Article 171 of the Tax Code of the Russian Federation).

In the accounting of the reporting month, the following entries are reflected:

In the accounting of the month following the reporting one, the following transactions are reflected:

When performing all transactions recognized as objects of taxation, the taxpayer issues invoices, despite the fact that tax legislation does not require the tax agent to issue invoices. At the same time, as a general rule, an obligatory condition for the application of tax deductions is the availability of an invoice. You can use the following procedure for applying invoices by tax agents.

An organization acting as a tax agent draws up an invoice in a single copy for the full amount of the rent in accordance with the terms of the agreement with the allocation of the tax amount. At the same time, a note “Rent of state (municipal) property” is made on the invoice.

Therefore, in our example, the tenant issues an invoice for the total amount of 11,800 rubles, indicating a tax of 1,800 rubles. The tax rate is 18/118.

End of example.

The basis for the deduction of tax amounts withheld by tax agents is also primary documents confirming the acceptance for accounting of rental services and documents confirming the payment of tax amounts withheld by tax agents. This procedure is regulated by paragraph 1 of Article 172 of the Tax Code of the Russian Federation.

Here is an example from our consulting practice:

Example 2. From the consulting practice of CJSC " BKR -Intercom-Audit.

Question.

Firm A is a sub-tenant from firm B, which, in turn, leases the premises from the Committee of the Russian Federation for State Property Management (acting on behalf of the owner of the federal property). The room is located on the territory of the research institute, which is the balance holder.

Who should pay VAT on the rent of company A: company B, research institute, to the budget?

Answer.

The sublease agreement is derived from the main agreement (lease agreement), therefore, in accordance with paragraph 3 of paragraph 2 of Article 615 of the Civil Code of the Russian Federation, the rules on lease agreements apply to it, unless otherwise provided by law or other legal acts. In this case, the tenant under the main contract becomes the lessor in relation to the subtenant.

In accordance with paragraph 3 of Article 161 of the Tax Code of the Russian Federation, when federal property, property of constituent entities of the Russian Federation and municipal property are leased on the territory of the Russian Federation by state authorities and administrations and local governments, it 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, tenants of the said property are recognized as tax agents. These persons are obliged to calculate, withhold from the income paid to the lessor, and pay the appropriate amount of tax to the budget.

When subletting federal or municipal property, VAT on sublease income is calculated by the sublessor in accordance with the generally established procedure. The sublessee (company A) transfers the funds directly to the sublessor (company B), who calculates VAT on the income received. At the same time, he (the sublessor - company B) fulfills the obligation to pay VAT as a tax agent. At the same time, the subtenant cannot be obliged to perform the functions of a tax agent, since such functions are assigned to an organization that directly leases federal or municipal property from state authorities and administrations or local governments.

This procedure is applied subject to the tenant's permission to sublease the property.

End of example.

For more information on issues related to rental relations, you can find in the book of CJSC "BKR-Intercom-Audit" "Rent".

Tax agents - these are organizations and individual entrepreneurs who are obliged to calculate, withhold from the funds paid to the taxpayer, and transfer tax to the budget ( Art. 24 of the Tax Code of the Russian Federation).

Consequently, for persons who are not VAT payers, it is not necessary to pay VAT to the budget.

At the same time, the duties of a tax agent must be performed even by those persons who are not themselves VAT payers (for example, they apply special tax regimes or are exempt from paying VAT according to Art. 145 of the Tax Code of the Russian Federation).

The duties of a tax agent for VAT arise:

• when purchasing goods (works, services) on the territory of the Russian Federation from foreign persons who are not registered with the Russian tax authorities (clauses 1, 2 of article 161 of the Tax Code of the Russian Federation);
• when renting federal property, property of a subject of the Russian Federation or municipal property directly from state authorities and / or local government (clause 3 of article 161 of the Tax Code of the Russian Federation);
• when acquiring state-owned property (paragraph 2, clause 3, article 161 of the Tax Code of the Russian Federation);
• in the event of sale on the territory of the Russian Federation by authorized organizations or individual entrepreneurs of confiscated property, ownerless valuables, treasures and purchased valuables, as well as valuables that have passed by right of inheritance to the state. In addition, such property also includes property sold by a court decision (clause 4, article 161 of the Tax Code of the Russian Federation);
• when acquiring property and (or) property rights of debtors declared bankrupt (clause 4.1 of article 161 of the Tax Code of the Russian Federation);
• o when selling in the territory of the Russian Federation goods (works, services, property rights) of foreign persons who are not tax registered in the Russian Federation (clause 5, article 161 of the Tax Code of the Russian Federation);
• if within 45 calendar days from the date of transfer of ownership of the ship from the taxpayer to the customer, the registration of the ship in the Russian International Register of Ships has not been carried out. The tax agent is the person who owns the ship after 45 calendar days from the date of such transfer of ownership (clause 6, article 161 of the Tax Code of the Russian Federation).

Consider, using the example of the lease of municipal property, how to reflect in the program "1C: Enterprise Accounting 8 (rev. 3.0)" operations from the registration of leased property to the acceptance of the amount of agency VAT for deduction.

Rent (or property lease)- an agreement under which one party (the landlord) undertakes to provide the other party (the tenant) with some property for temporary possession and (or) use for a certain fee.

The right to lease property belongs to its owner, as well as to persons who are authorized by law or by the owner himself (Article 608 of the Civil Code of the Russian Federation).

The lease payment can be established both for all the leased property as a whole, and separately for each of its component parts. At the same time, the procedure, conditions and terms for paying rent are determined by the lease agreement (Article 614 of the Civil Code of the Russian Federation).

For accounting purposes, rent expenses are recognized on a monthly basis as of the last day of the current month as expenses for ordinary activities (clause 5, clause 18 of the Accounting Regulation "Organization's expenses" PBU 10/99) and are reflected in the debit of cost accounts.

For the purposes of tax accounting, lease payments are recognized as other expenses associated with production and sale, in accordance with paragraphs. 10 p. 1 art. 264 of the Tax Code of the Russian Federation. The date of recognition of expenses is determined in accordance with the terms of the concluded agreements or by the date the documents are presented to the taxpayer for settlements, or on the last day of the month (clause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

When renting federal property, property of a constituent entity of the Russian Federation or municipal property from state authorities and / or local authorities, the tenant is recognized as a tax agent for VAT in accordance with par. 1 p. 3 art. 161 of the Tax Code of the Russian Federation. It determines the tax base for VAT at the time of payment of the rent, tk. this article expressly provides for the obligation to withhold and transfer tax to the budget from the funds paid to the lessor (see also letter of the Federal Tax Service of Russia dated 06.04.2011 No. KE-4-3 / 5402), separately for each leased property and based on the amount of rent from taking into account tax. In this case, the amount of VAT is calculated at the rate of 18/118, which is indicated in the invoice (clause 4, article 164 of the Tax Code of the Russian Federation).

The tax agent must draw up an invoice for the calculated amount of tax, which is issued no later than five calendar days from the date of payment. The invoice of the tax agent is drawn up in one copy and registered in the sales book. Further, at the time of VAT deduction, this invoice is registered in the purchase book.

For accounting of VAT settlements by a tax agent, the chart of accounts "1C: Accounting 8" provides for special accounts 68.32 "VAT in the performance of the duties of a tax agent" and 76.NA "VAT settlements in the performance of the duties of a tax agent".

In general, the program must reflect the following groups of postings:

1. Registered leased property

To create an operation, you must create a new element in the journal "Operations (accounting and tax accounting)". You can open the transaction log from the "Accounting, taxes, reporting" section in the "Accounting" group

Then you need to add a new operation in the opened journal and fill it in, as shown in the figure

2. Registration of advance payment to the lessor

After registration of the operation for the registration of the leased property, it is necessary to issue an advance payment to the lessor.

To do this, you need to issue a document "Debit from the current account." This document must be opened in the "Bank and cash desk" section in the "Bank" group

When creating a document, you must specify the type of operation equal to the value "Payment to the supplier" and specify all the required details

When filling out the document for writing off funds, it is necessary to correctly fill in the parameters of the Lease Agreement. An example of filling out a lease agreement for municipal property is below.

After posting the document, postings for the advance payment to the lessor will be generated

3. Registration of the invoice of the tax agent

To generate an Invoice of a tax agent, it is necessary to enter the document “Invoice issued” on the basis of the document “Debit from the current account”

The program will automatically fill in the basic and mandatory details. It will only be necessary to visually check the document and conduct it.

When carrying out, a posting will be generated for the accrual of debts to the tax authorities.

If necessary, you can print the agent invoice form

4. Registration of VAT payment to the budget

To process an operation to pay debts to the tax authorities, it is necessary to generate a document for "Debit from the current account" with the type of operation equal to the value "Transfer of tax"

When posting the document, postings will be generated for the repayment of debts to the tax authorities

5. Registration of transactions for the calculation of VAT in the performance of the obligations of the agent

With the help of the document "Receipt of goods and services" operations are recorded:

• Monthly rent payments
• Incoming VAT accounting
• Calculation of VAT in the performance of duties of a tax agent
• Offsetting the advance to the supplier (if there was an advance payment)

The Goods and Services Receipt document must be added from the Goods and Services Receipts journal. This magazine is located in the "Purchases and sales" section in the "Purchases" group

After filling in the main parameters of the document, it is necessary to conduct it. During the execution, the following postings will be generated

6. VAT accepted for deduction

After posting the document on the calculation of rent for the month, it is necessary to offset the input VAT.

To do this, you must fill out and post the document "Formation of purchase book entries".

This document must be opened from the section "Accounting, taxes, reporting" in the group "VAT / VAT Regulatory Operations"

After adding a new document, it is necessary to fill in the tab “VAT deduction by tax agent”

After posting the document, postings will be generated for the deduction of input VAT

Based on the results of regular transactions with VAT, you can fill out a VAT Declaration - the program will automatically fill in the relevant sections

With the help of these simple steps, it is necessary to reflect agency VAT operations in the program and generate a VAT Declaration.

Best wishes,

The ArcNet team

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