The principle of freedom of contract allows us to establish a mechanism for determining the size rent, convenient for the tenant and the landlord. This may be a fixed amount paid monthly, or an amount that includes reimbursement of maintenance costs for the leased facility. In the latter case, the wording of the contractual provision requires special attention.

The procedure, conditions and terms of payment of rent are determined by the lease agreement (clause 1 of Article 614 of the Civil Code), and in their absence, the procedure, conditions and terms of payment usually applied when leasing similar property under comparable circumstances are applied. A similar rule is established in paragraph 3 of Art. 424 of the Civil Code of the Russian Federation for the contract price: if it is not included in the text of the agreement, the execution of the contract must be paid at the price that, under comparable circumstances, is usually charged for similar goods, work or services.

But when concluding a real estate lease agreement, this rule cannot be applied, since rent is its essential condition (Article 432 of the Civil Code of the Russian Federation). In the absence of a condition agreed upon in writing by the parties regarding the amount of rent, the real estate lease agreement is considered not concluded (Article 654 of the Civil Code of the Russian Federation).

The terms of the rent must be formulated in such a way that it is possible to determine exactly when and in what amount the tenant is obliged to make the appropriate payments. The agreement may establish a fixed amount of rent or the procedure (mechanism) for its calculation. In the latter case, the rental agreement will also be considered agreed upon.

The amount of rent may be changed by agreement of the parties within the terms provided for by the contract, but not more than once a year, unless otherwise provided by the contract (clause 3 of article 614 of the Civil Code of the Russian Federation). A change in the amount of rent in accordance with the mechanism provided for in the agreement does not constitute a change in the lease agreement, and, therefore, is not subject to the restrictions mentioned above (clause 11 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 11, 2002 No. 66, hereinafter referred to as Information letter No. 66). For example, the condition of indexing rent depending on inflation does not contradict this restriction. Although the amount of rent changes, the procedure for calculating it remains unchanged.

It is better to provide in the contract for the consequences of the loss of the lessor’s VAT payer status

It is recommended that the lease agreement specify whether the rent includes value added tax (VAT). And if it includes, then it will also be necessary to determine what part of the specified amount is rent, and which one is VAT. For example, indicate the current tax rate to avoid disputes in the future when the tax rate changes during the contract period. It is also recommended to indicate in the agreement that VAT is not charged on the rental amount if the lessor is not a payer of this tax.

All this must be done, since otherwise the parties may have disagreements regarding the amounts to be paid as rent. The position of the courts on this issue is ambiguous, and as a result, the lessor may receive rent in an amount less than expected (resolution of the Federal Antimonopoly Service of the West Siberian District dated September 17, 2010 in case No. A70-14225/2009), and the tenant may be forced to pay VAT in excess the amount of rent (Determination of the Supreme Arbitration Court of the Russian Federation dated February 10, 2010 No. VAS-1414/10 in case No. A51-7727/2009).

A situation is likely where initially the lessor was a VAT payer and in the contract the amount of rent was agreed upon taking into account the tax, but later the obligation to pay this tax ceased. For example, when the lessor switches to a simplified taxation system (clause 2 of Article 346.11 of the Tax Code of the Russian Federation) or in the event of a change in the owner of the leased property, if new owner is not a VAT payer. In this regard, it is in the interests of the tenant to include in the contract a condition that in the event of termination of the landlord’s obligation to pay VAT, the rent is reduced by the amount of the tax. If such a condition is not agreed upon, the court may refuse to satisfy the request for the return of overpaid rent in the amount of tax (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated 05.08.2011 in case No. A43-24309/2010). At the same time, there is another position when the payment with the amount of VAT included in it is recognized as unjust enrichment of the lessor (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 15, 2010 in case No. A29-2100/2009).

Rent may include fixed and variable parts

The rent cannot be established in the form of payment by the tenant for utilities (electricity, water, heat), fuel, lubricants and other materials consumed when using the leased property. The fact is that with such a payment, the lessor actually does not receive any remuneration from the tenant for the granted right to use the leased object, and this contradicts the paid nature of the agreement (clause 12 of Information Letter No. 66).

In order to reimburse the cost of utility services consumed by the tenant, the parties increasingly indicate in the agreement that the rent consists of two parts - constant and variable. The size of the constant part is determined in the form of a fixed value (or a mechanism for calculating it), and variable part is defined as the cost of utilities consumed by the tenant.

The condition defining the procedure for paying utility bills is an important point of the contract. After all, contracts with resource supply organizations are concluded by the lessor and invoices are issued in his name, and the lessee will have an obligation to reimburse such expenses if this is provided for in the agreement. Utility and other payments include the cost of water supply and sewerage services, telephone communications, consumed electricity, heat supply (gas supply), as well as fees for cleaning premises, garbage removal, etc.

Accounting for utility and operating payments as part of the rent is possible in several options. First, you can set a fixed rent, which already includes the cost of such payments. The tenant then pays a fixed rent each month. Secondly, it is permissible to determine the amount of rent without taking into account the cost of utilities, indicating the right of the tenant to independently enter into agreements with resource supply and service organizations. It should be taken into account that the conclusion of such agreements will entail the emergence of additional obligations for the tenant to such organizations. And thirdly, the parties have the right to establish a rent consisting of a fixed and variable part.

In the latter case, the rent consists of payment for the rented premises in a set amount (fixed part) and rent in terms of reimbursement of the cost of utilities actually consumed by the tenant (variable part).

It is better to fix the amount of the variable part of the rent for each month separately

In practice, the amount of rent in terms of reimbursement of the cost of electrical energy consumed by the tenant is determined either on the basis of the electricity meter readings, separately installed for the tenant, or on the installed power by taking into account the power of all electrical appliances operating in the premises and the approximate duration of their operation. The amount of water or gas consumed can also be determined by the meter. Calculation of the cost of heating services depends on the total heated area, calculated in cubic meters. Reimbursement of telephone communication costs is made on the basis of data on the status of the personal account provided by the communication organization.

To recognize a fixed part of the rent as an expense, the tenant only needs to have the lease agreement itself, in which it is defined. To recognize the variable part in expenses, a separate primary document, which will reflect the cost of utilities consumed by the tenant with a breakdown by type of service and with links to relevant documents and the amount of the variable part of the monthly rent calculated in accordance with the lease agreement.

What is this primary document? When concluding an agreement, the parties to the lease agreement independently agree on this issue in relation to a specific situation. This can be a bilateral act, or a certificate from the landlord’s accounting department. The main thing is that the document used contains all the mandatory details listed in Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (clause 1 of the letter of the Federal Tax Service of Russia dated February 4, 2010 No. ШС-22-3/86@).

If, in accordance with the agreement, the rent (or part thereof) is a variable amount, then in order to recognize this amount as an expense, the tenant must receive a primary document from the lessor every month, since the amount of the rent varies from month to month. And when the rent is determined in the contract at a constant (fixed) amount, monthly acts confirming the amount of payment are not needed, since the amount of the rent does not change.

It is worth remembering that difficulties may arise with the preparation of primary documentation, since the landlord is not a supplier of utility services to the tenant, but in fact acts as an “agent” of the tenant in transferring payments for services provided by resource supply organizations. For the landlord, these payments are not income, but serve as compensation for expenses.

Registration (permanent registration) in Moscow, in an apartment at a low cost. We provide full legal support from A to Z, starting from the selection of residential premises (its inspection) and ending with support of the transaction in government agencies. Always, at least 9 – 11 districts of your choice. Registration takes place strictly within the framework of the law, only officially through the MFC or directly through the Migration Point. The presence of the owner of the property and the person who is registered is mandatory. (Permanent registration in Moscow) your passport will be stamped in 30 minutes to 5 working days, depending on the chosen method of submitting documents. If you want to buy a residence permit in Moscow, then this is not for us. We do not sell it, we offer legal support for obtaining registration.

Moscow registration

Moscow registration is issued taking into account all the norms and standards established by the Russian government, strictly through government agencies. In the apartment where you will be registered, in addition to you, 5 to 8 other people will be registered. No rubber flats! Moreover, rubber apartments are criminally punishable.

Permanent registration in Moscow is where your success begins.

Once again we want to repeat and convey to you that permanent registration in Moscow, which is issued through our company, is 100% official. With it, you can get everything that is required by law.

Enroll your child in school or kindergarten.

Register your vehicle with the traffic police.

Good work in government agencies and commercial organizations.

Obtain bank loans, including mortgage loans.

Free medical care in public clinics.

Get a new passport or exchange your existing one.

Get a driver's license.

Receive the pension that is due by law.

Registration in Moscow for

Registration in Moscow for Citizens of the Russian Federation is a fairly popular service these days. No matter how trivial it may sound, almost any Russian who comes to work in Moscow faces the state bureaucratic machine.

Registration in Moscow for foreign citizens

– this is a necessary step in the further acquisition of Russian citizenship. Indeed, according to the law, a person who has received a temporary residence permit must register for registration for the entire period of the Temporary Stay Permit.

Obtaining a residence permit or registration under a residence permit in Russia is legally required for the entire 5 years of the validity period of the residence permit.

Why do we have registration in Moscow at such an affordable price?

Elementary! We are the final company that provides this service. Let’s open the curtain a little, we have about 6-8 intermediaries who bring clients to us, with their own “inflated cost”. We are not intermediaries! Our price, first hand.

Another fact: there are many offers on the Internet for registration of registration through the purchase of a share. This is a very expensive process and the price can reach up to 1,200,000 rubles. We have an affordable product, no worse: registration in Moscow without the right to living space. or contact us and register for much less money? There is no clear answer. It all depends on your goals and financial capabilities. And what is right for you requires analysis.

However, regardless of your choice, you need to remember that registration in Moscow is issued within 6 regulated days by the State body.

A room that you can rent for 500 rubles per hour costs 100,000 rubles per month. To justify a permanent lease, you need to work at your premises 200 hours per month. This is 7 hours every day without a single day off. It doesn't happen that way.

You need freedom of choice

Your course/seminar/training/presentation may have a lot of people - and then you will need a larger than average room. There may not be enough people - and then there is no need to overpay. The group may not be able to gather at all, then you need to refuse the rental. All this can be done using the SpeedRent rental service.

Your clients don't care under what roof you work today.

Customers have long been no longer loyal to locations. The area of ​​the city is important for them - yes, the distance from the metro station is important. But for them it doesn’t matter at all where you meet them today - in business center X or in business center Y across the street. Permanent place reception has ceased to be part of reputation. The website and telephone number must be permanent. The quality of service should be constant - but not the address of the hall!

Being tied to “your” real estate, you cannot concentrate on your clients

Bills for maintenance, electricity and water, thoughts about the next crazy payment to the landlord - all this drains your vital energy. Enough tolerating this! Exchange hourly rental premises frees your hands.

Searching for space on a website is free

We do not charge money for processing applications from event organizers. We do not sell information. SpeedRent receives its remuneration as a percentage of the rental price only from completed transactions, upon the fact of the event and provided that there are no claims from the tenant and the landlord.

Find a suitable hall

Rent from the lessor, including variable

Lease relationships are very popular among business entities. By providing “free” property for rent, landlords use it to generate additional income, and tenants, in turn, for a certain fee, get the opportunity to use other people’s movable or immovable property.

In this article we will consider the issues of accounting for rent received by the landlord from the tenant.

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

The rent is set as follows:

– payments determined in a fixed amount, made periodically or at a time;

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

– provision by the tenant of certain services;

– transfer by the lessee to the lessor of the thing stipulated by the contract for ownership or lease;

– imposition on the lessee of the costs stipulated by the contract for improving the leased property.

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

The most common type is to set the rent in the form of fixed payments made periodically or in a lump sum.

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

Variable rent, established monthly, by agreement of the parties, in order to compensate for utility bills, in the author’s opinion, does not fully comply with the law. At the same time, from the point of view of the tax authorities, with such a rent, the lessor will be able to recognize only expenses for the purchase of fuel, water and energy of all types, spent on technological purposes, generation of all types of energy, heating of buildings, as well as expenses on transformation and transmission of energy consumed to them directly, without taking into account those consumed by tenants (Letter of the Federal Tax Service of the Russian Federation for the Moscow Region dated November 13, 2006 No. 21-25-I/1372). In contrast to the tenant, who has the right to include in the expenses accepted for taxation of profits both the constant and variable components of the rent (Letter of the Federal Tax Service of the Russian Federation for the Moscow Region dated November 13, 2006 No. 21-25-I/1372).

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

The terms for payment of rent are determined by the contract. In this case, the parties can provide for any procedure for its payment: monthly, quarterly, once a year, by depositing prepayment or with deferred payment.

Paragraph 3 of Article 614 of the Civil Code of the Russian Federation stipulates that the rent may be changed by agreement of the parties within the time limits specified in the contract, but not more than once a year. At the same time, the amount of rent can either increase or decrease.

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

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

– if the lessor violates the conditions for major repairs of the leased property;

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

In the event of a significant violation by the tenant of the terms for payment of rent, the lessor has the right to demand from him early payment of rent within the period established by the lessor. In this case, the lessor has no right to demand early payment of rent for more than two consecutive terms (clause 5 of Article 614 of the Civil Code of the Russian Federation).

Rent in accounting.

The procedure for recording lease payments in the lessor's accounting depends on whether this activity is the main one or not.

In accordance with paragraph 5 of PBU 9/99 “Income of the Organization” (Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n “On approval of the Accounting Regulations “Income of the Organization” PBU 9/99” (hereinafter referred to as PBU 9/99)) in organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenue is considered to be receipts the receipt of which is associated with this activity (rent).

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

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

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

In this case, expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets are recognized as other (clause 11 PBU 10/99 “Organization expenses” (Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On approval Accounting provisions “Expenses of the organization” PBU 10/99)).

In order to determine what type of activity to include operations for the transfer of property for rent, you must refer to paragraph 4 of PBU 9/99.

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

In other words, the organization must independently decide what type of activity the operations of transferring property for rent belong to, and consolidate this in the accounting policies of the organization. This condition is determined by the Charter of the organization, where most often the leasing of property is provided as a type of activity; accordingly, the lessor recognizes the receipts as income from ordinary activities.

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

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

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

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

Transferred in a single payment for the entire period of validity of the lease agreement, the rent is considered as an advance payment and is accounted for in account 62 “Settlements with buyers and customers” subaccount “Settlements for advance payment”.

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

Debit of account 76 “Settlements with various debtors and creditors” subaccount “Settlements for rent” Credit of account 91-1 “Other income” - reflects the accrual of rent receivable;

Debit account 91-2 “Other expenses” Credit account 68-2 “Calculations for value added tax” – VAT is charged;

Debit of account 51 “Settlement accounts” Credit of account 76 “Settlements with various debtors and creditors” subaccount “Calculations for rent” – funds received from the tenant are reflected.

The one-time transferred amount of rent for an organization in which the transfer of assets for rent is not the main activity is taken into account in account 98 “Deferred income” subaccount 98-1 “Income received for deferred periods”.

Subaccount 98-1 “Income received for future periods” takes into account the movement of income received in the reporting period, but relating to future reporting periods.

The amount of income relating to future reporting periods is reflected in the credit of account 98 “Deferred income” in correspondence with the accounts for cash or settlements with debtors and creditors, and in the debit - the amount of income transferred to the corresponding accounts at the beginning of the reporting period, to to whom these incomes belong.

Analytical accounting in account 98-1 “Income received for future periods” is carried out for each type of income.

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

– the organization has the right to receive this revenue arising from a specific agreement or confirmed in another appropriate manner;

– the amount of revenue can be determined;

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

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

Example.

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

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

The lessor organization uses the following subaccounts of the working chart of accounts:

62-1 “Calculations for rent”;

62-2 “Calculations for advance payment.”

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

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

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

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

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

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

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

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

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

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

Issuing invoices for the sale of services for the provision of property for rent is possible no earlier than the end of the tax period, at least the month in which the services were actually provided.

Rent in tax accounting.

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

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

If an organization, for profit tax purposes, recognizes income and expenses using the accrual method, then income is recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property (work, services) (clause 1 of Article 271 of the Tax Code RF).

For organizations that provide their property on a systematic basis for a fee for temporary use and (or) temporary possession and use of their property, the costs of such activities are associated with sales (subclause 1 of clause 1 of Article 265 of the Tax Code of the Russian Federation).

If the lease agreement provides for an uneven schedule of rental payments, then, according to the latest clarifications of the Ministry of Finance of the Russian Federation, given in Letters dated April 17, 2009 No. 03-03-06/1/258, dated April 2, 2009 No. 03-03-06/1 /212, the taxpayer, on the basis of subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation, must in such cases take into account rental payments in income, based on the amounts provided for in the payment schedule. A similar position is contained in the Resolution of the Federal Antimonopoly Service of the Ural District dated December 16, 2008 in case No. Ф09-9466/08-С3.

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

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

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

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

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

Expenses for the maintenance of property transferred under a lease agreement (including depreciation on this property) are included in non-operating expenses (subclause 1 of clause 1 of Article 265 of the Tax Code of the Russian Federation).

Communal payments.

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

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

In practice, there are different payment options for paying for electricity, gas, water supply, telephone communications and other utilities. Let's take a closer look at them.

1. Utilities are included in the rent.

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

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

With a “floating” rent, all amounts received by the lessor from the tenant, including utility bills, are recognized as his income from leasing the property.

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

The landlord, who has received invoices from utility companies in his name, has the right to deduct the VAT indicated in their invoices in full. After all, if utility payments received from the tenant are included in his income, then he has the right to recognize the utilities consumed by the tenant as his expenses. The same procedure for assessing VAT was explained by officials in Letter of the Federal Tax Service of the Russian Federation dated February 4, 2010 No. ШС-22-3/86@. A similar opinion is shared by the arbitrators in the Resolution of the FAS North Caucasus District dated December 21, 2009 in case No. A63-8994/2004-C4-9, dated June 11, 2009 in case No. A53-18515/2008-C5-27, FAS Central district dated May 29, 2009 in case No. A23-3029/2008A-14-202, FAS North-Western District dated January 10, 2007 in case No. A05-7971/2006-13, dated July 4, 2007 in case No. A56- 38904/2006.

A tenant who has received from the lessor an invoice for rental services (for the entire amount, including utility bills) in the general manner, on the basis of Articles 171 and 172 of the Tax Code of the Russian Federation, has the right to deduct the amount of VAT indicated in the lessor's invoice. Judges share a similar opinion; as an example, we can cite the Resolution of the Federal Antimonopoly Service of the North-Western District dated December 27, 2010 in case No. A56-7049/2010, the Resolution of the FAS Moscow District dated August 26, 2008 in case No. KA-A40/7882-08 , Resolution of the Federal Antimonopoly Service of the North Caucasus District dated June 26, 2008 in case No. F08-3507/2008 and others.

2. Utilities are paid separately from the rent.

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

In addition, as an option, a separate mediation agreement may be concluded. Do not forget that the services of an intermediary are paid, therefore, the mixed lease agreement must provide for the intermediary’s remuneration, or a separate intermediary agreement must provide for payment for the services of the landlord providing intermediary services for the tenant.

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

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

With such a scheme for reimbursement of utility costs, the amount received from the tenant in reimbursement of utility services is not the income of the landlord. The received amounts are taken into account in the lessor's accounting as separate business transactions.

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

When re-presenting utilities, the lessor is relieved of the risks associated with both income tax and VAT, as well as those associated with the possible recognition of the transaction as void in accordance with Articles 166–181 of the Civil Code of the Russian Federation, as well as risks criminal liability, which occurs under Article 171 of the Criminal Code of the Russian Federation “Illegal entrepreneurship” (in terms of over-provision of communication services).

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

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

4.2.6. Repair of fixed assets, including leased ones It should be noted that the concept of repair is not disclosed in the Tax Code, however, in this case it should be used in the sense in which it is used in other branches of law. Usually this is work on

From the book Get Rich! A book for those who dare to earn a lot of money and buy themselves a Ferrari or Lamborghini author DeMarco MJ

How dreams fall apart: the wrong formula. Wrong Variable At some point, a mediocre driver realizes that he cannot squeeze out more interest on his deposits. Cannot demand a 200% increase. Cannot obtain additional education to improve their own

author Panchenko T M

Article 614. Rent 1. The tenant is obliged to promptly pay payment for the use of the property (rent). The procedure, conditions and timing of payment of rent are determined by the lease agreement. In the event that they are not defined by the contract, it is considered that they are established

From the book Using Other People's Property author Panchenko T M

Article 630. Rent under a rental agreement 1. Rent under a rental agreement is established in the form of payments determined in a fixed amount, paid periodically or at a time.2. In case of early return of property by the tenant, the lessor returns to him

From the book Rent author

Interruption of a lease agreement with a lessor, including in the event of destruction of property. Currently, in the business activities of business entities, a property lease agreement is one of the most common types of agreements. However, in practice

From the book Rent author Semenikhin Vitaly Viktorovich

Other operations of the lessor Under the lease agreement, the lessor undertakes to provide the lessee with property for a fee for temporary possession and use or for temporary use. When leasing property, the lessor bears the costs of maintaining the leased property.

From the book Rent author Semenikhin Vitaly Viktorovich

Income tax from the lessor In the current economic conditions, rental relations are becoming increasingly widespread, since in times of crisis many organizations do not have the financial capacity to purchase the property they need in

From the book Rent author Semenikhin Vitaly Viktorovich

Changing the lessor When receiving property for rent, the tenant, as a rule, expects a long-term lease and equips the rented premises “for himself”. The lease agreement is concluded on long term. However, during the term of the contract it is possible that

From the book Rent author Semenikhin Vitaly Viktorovich

Accounting with the lessor (lender) Accounting. If the lessee (borrower) performed inseparable improvements to the property transferred to the free use the lender, then upon expiration of the contract

From the book Money, Bank Credit and Economic Cycles author Huerta de Soto Jesus

Fallacy of Analysis: Demand for Fiduciary Medium of Exchange as an Exogenous Variable Selgin's study is based on the assumption that the demand for money in the form of fiduciary medium of exchange is an exogenous variable for

From the book Income and expenses according to the simplified tax system author Suvorov Igor Sergeevich

5.5. Rental (including leasing) payments for rented (including leased) property According to paragraphs. 4 clause 1 of Article 346.16 of the Tax Code of the Russian Federation, taxpayers of the simplified tax system are given the right to include in expenses the amount of rental (leasing) payments for the leased property

From the book Real Estate Transactions. How to buy, sell, rent author Bachurin Dmitry

Rent In a lease agreement, the main condition is the rental agreement. The tenant undertakes the obligation to promptly pay rent for the use of residential premises. The procedure, conditions and terms for payment of rent must be

From the book All about the acquisition and sale of residential real estate. Expert advice author Zubova Elena Evgenievna

Rights and obligations of the landlord The owner of the apartment sets the rent, and wants to get as much as possible. However, when a landlord asks too high a price, he risks being left without tenants for a long time. An indicator of an inflated price is the lack of calls to

From the book Book 2.0. The past, present and future of e-books through the eyes of the Kindle creator author Merkoski Jason

Why books, including e-books, are irreplaceable

From the book Profitable Travel Agency [Advice to Owners and Managers] author Vatutin Sergey

Variable and fixed parts of the salary So, what are these tools? Before considering them, let's start with basic models of motivation. These are the so-called constant and variable parts. Fix and Flex - as we call them (Fig. 9). Let's look at the pros and cons of each

From the book Antifragile [How to benefit from chaos] author Taleb Nassim Nicholas

Your Rent Another example: imagine that you are legally renting an apartment in New York City (where rent is regulated by the mayor's office) and your apartment is filled with, of course, bookshelves. You have the opportunity to live here as long as you wish, but you

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

Attractive Kapotnya

The average yield from long-term rental of an apartment in Moscow in the first half of 2016 was 5.5%, according to a study prepared by specialists from the Cyan company. In other words, you can pay for an apartment in the capital by renting it out in just over 18 years. However, for different regions the period differs significantly.

As it turns out, the owners of the most expensive real estate in the city center find it most difficult to recoup the funds spent on their purchase. The leaders of the anti-rating included the Arbat, Khamovniki and Gagarinsky districts. Here, the capitalization rate (the relationship between the price of an asset and the amount of annual income received from renting it out) fluctuates in the range of 4-4.5%, Cyan points out. Thus, having bought an apartment in these areas, you will have to wait 22-25 years for a return on investment.

Buying an apartment in the least prestigious areas, on the contrary, is the most promising investment decision, according to the research data. The maximum profit for investors will come from renting out apartments in the settlements of Pervomaiskoye and Marushkinskoye in New Moscow, as well as in the Kapotnya district in the South-Eastern Administrative District. Capitalization rates here range from 6.4 to 6.7%. That is, the rentier will be able to recoup their investments in 15-15.6 years. The leaders in terms of profitability (6.7%) are three-room apartments near the Moscow Oil Refinery in Kapotnya.

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

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

The Miel-Arenda company provides approximately the same figures as Cian, although without division by region: the capitalization rate for economy-class apartments in the capital ranges from 4 to 7% per annum.

One-room apartments are more popular

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

Rentier rule

Cian’s data confirms the so-called golden rule of the rentier, says Sergei Shloma, director of the secondary market department at Inkom-Real Estate: “The smaller the living space, the cheaper it is, the more income it brings. From this point of view, purchasing luxury real estate for rent is a unique pleasure: the profitability of elite real estate is minimal compared to standard housing.”

The yield from leasing luxury real estate varies between 1-4% of the initial investment amount, depending on the cost per square meter, decoration, equipment and furniture, estimates Yulia Kovaleva, director of the urban real estate rental department of Kalinka Group. Distance from the center also often benefits rentiers. “In our database there is an apartment in Butikovsky, 5, in the Ostozhenka area, which is rented for $10 thousand per month,” Kovaleva gives an example. “At the same time, the owner recently rented out a relatively cheap apartment on Taras Shevchenko embankment, 1/2, for $15 thousand.”

More democratic options are not only more profitable, but also faster. For example, economy-class apartments are now sold out within a few days on average, but last year just a few hours were enough, estimates Oksana Polyakova, deputy director of the apartment rental department at Inkom-Real Estate. “Today people choose comfort and business class apartments in about two weeks from seven to ten options,” she continues. “Last year we looked at three or four apartments for no more than four days.” Elite apartments can be on display for as long as desired until the owner decides to adequately reduce the rental rate.

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

Buy closer to the center

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

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

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

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

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

Average price of 1 sq. m in new buildings in Moscow (in the area from the Third Transport Ring to the Moscow Ring Road), according to IRN, today amounts to 172.3 thousand rubles. In the Moscow region at the end of June it amounted to 85.4 thousand rubles. for 1 sq. m, according to a study by the Miel-Novostroiki company. But when looking at specific offers, the benefits of buying an apartment in Moscow become more clear. For example, in mid-June the Zheldoripoteka company brought to the market a new residential complex "Atmosphere" in the Lyublino South-Eastern area administrative district. At the stage of preparing the site for construction work, the cost of one- and three-room apartments with an area of ​​34.9-76.9 square meters. m is 4.1-11.1 million rubles, or 115-145 thousand rubles. for 1 sq. m.

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

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