In order to understand the issue of the need to draw up a document persistently required by finance workers, let us turn to the norms of the Tax Code of the Russian Federation, which contain the conditions for classifying rental costs as expenses that reduce the taxable base for income tax. In accordance with sub. 10 p. 1 art. 264 of the Tax Code of the Russian Federation, other expenses associated with production and sale include rental (leasing) payments for leased (accepted for leasing) property. There are no instructions on the mandatory drawing up of monthly acts to the lease agreement. At the same time, the right of the taxpayer to reduce taxable profit by the amount of expenses is made dependent on the validity, documentary evidence of such expenses and on the condition that they are made to carry out activities aimed at generating income (clause 1 of article 252 of the Tax Code of the Russian Federation).

Act of completed work on the lease of premises: sample download

Although there is a more modern letter from the Ministry of Finance of the Russian Federation dated October 6, 2008 No. No. 03-03-06/1/559, which states - "To document these expenses, documents are required that are drawn up in accordance with the requirements of the legislation of the Russian Federation, including a concluded lease agreement, a lease payment schedule, documents confirming the payment of rental payments, act of acceptance of the transfer of leased property. At the same time, monthly conclusion of acts of services rendered under a lease agreement for the purpose of documentary confirmation of expenses in the form of rental payments for profit tax purposes is not required.

Act of work performed under the lease agreement sample form

Renting this or that commercial premises, citizens are responsible for the safety of property. The actual confirmation of the absence of any claims on the part of the lessor will be an act of work performed under the lease agreement. Special mention needs to be made. Based on the current legislation, drawing up an act of work performed is a matter that relates to the exclusively good will of the compiler of this act.

In principle, if we proceed from the position of the executive authorities, this act may not be drawn up. There is only one “but”: if you do not want to get problems associated with the use of the premises in the future, this document is best drawn up and signed properly. In addition, the act should be drawn up if you need it for reporting to someone.
Let's try to briefly consider the rules for compiling this act.

How to draw up a certificate of completion under a lease agreement?

The rent must be paid by the tenant in a timely manner in the manner, on the terms and within the terms determined by the lease agreement (Article 614 of the Civil Code of the Russian Federation). In the event that they are not defined by the contract, it is considered that the procedure, conditions and terms that are usually applied when renting similar property under comparable circumstances have been established. The Civil Code of the Russian Federation does not contain instructions for the mandatory drawing up of monthly acts to the lease agreement for premises.

At the same time, according to the general rules on contracts of part one of the Civil Code of the Russian Federation, such a document may become mandatory if the parties in the contract indicate the monthly preparation of acts for the provision of rental services (clause 1, article 432 of the Civil Code of the Russian Federation). Thus, civil law gives the parties to the lease agreement the right to attribute to the essential terms of the agreement the mandatory drawing up of periodic acts confirming the fulfillment of the lease agreement.

About documents to confirm the cost of renting a room

Attention

A unified form of such a primary document as an act to a lease agreement has not been developed, therefore it can be drawn up in any form, indicating the mandatory details mentioned in Art. 9 of the Law "On Accounting". In accordance with Art. 252 of the Tax Code of the Russian Federation, expenses aimed at generating income can be confirmed using any documents indirectly confirming the expense: a lease agreement, an act of acceptance and transfer of premises, invoices, payment documents and an invoice. It is the invoice in accordance with paragraph 3 of Art. 168 of the Tax Code of the Russian Federation is directly related to the date of the provision of services and directly indicates the fact of their provision (see.

letter of the Ministry of Finance of Russia dated February 8, 2005 No. 03-04-11/21). Thus, tax and accounting legislation requires that expenses be substantiated only by such documents that are provided for and drawn up in accordance with the legislation of the Russian Federation. Let's turn to the Civil Code of the Russian Federation.

Consultantplus:forums

The terms of the transaction may provide for the mandatory drawing up of monthly acts. Then the rental costs should be taken into account on the basis of the acts mentioned in the contract. The position of the financial department Letters of the Ministry of Finance of Russia dated November 9, 2006 No. 03-03-04 / 1/742, the Federal Tax Service of Russia dated September 05, 2005 No. 02-1-07 / 81, the Federal Tax Service of Russia for Moscow
Moscow dated March 26, 2007 No. 20-12 / 027737 The Ministry of Finance of Russia and the Federal Tax Service of Russia adhere to the above point of view. Thus, the amount of lease payments and the procedure for their transfer are established by a lease agreement concluded in accordance with the rules established by civil law. In view of the foregoing, the preparation of a monthly act for the provision of rental services is mandatory if there is a corresponding indication in the rental agreement.

Monthly acts for the provision of rental services

Important

But the SUPREME COURT OF THE RUSSIAN FEDERATION, in its DECISION dated February 24, 1999, Case N GKPI 98-808, 809, concluded (excerpt): The applicants' argument that paragraph 7 of the Instruction unlawfully established a value added tax on income from the lease of property under a lease agreement due to the fact that that such an agreement cannot be attributed to contracts for the provision of services cannot be recognized as justified. According to Art. 606 of the Civil Code of the Russian Federation, under a lease (property lease) agreement, the lessor (landlord) undertakes to provide the tenant (tenant) with property for a fee for temporary possession and use or for temporary use. It follows from the content of the above provision of the Law that the lessor provides the property belonging to him to the tenant for temporary possession and use, while receiving income in the form of payment for it.

Act of work performed when renting a room

In accordance with paragraphs 1 and 2 of the said article, all business transactions carried out by the organization must be formalized with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained. Primary accounting documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation.

Documents, the form of which is not provided for in these albums, must contain the following mandatory details: the name of the document; date of preparation of the document; the name of the organization on behalf of which the document is drawn up; the content of the business transaction; business transaction meters in physical and monetary terms; the names of the positions of persons responsible for the performance of a business transaction and the correctness of its execution; personal signatures of the said persons.

Do I need a certificate of completion when renting a room

Presentation of an act of work performed under a lease agreement This document, judging by practical data, is usually presented to tax inspectors, as well as other representatives of state authorities. In practice, an act is usually not drawn up based on the results of a lease agreement between individuals. If the lease agreement is concluded between legal entities (or between an individual and a legal entity), then this act is still better to draw up.
In addition, the certificate of completion will help you in case of disputes with the landlord. Example. The landlord, having provided you with the premises, suddenly demanded the termination of the contract due to "Failure to comply with the requirements for the property received for rent." The landlord refers to the fact that you used the leased property for other purposes, significantly worsened its condition.

Act of completed work lease of premises sample

Some rules for drawing up an act of work performed under a lease agreement

1. It is in writing.
2. It indicates the serial number, data identifying the property that was leased, the number of the contract, the amount of payment, and more.
3. The act must be signed by the parties to the contract. It is advisable (if the act is drawn up on several pages) to sign each page of the document. This will prevent your unscrupulous partner from removing and replacing individual pages from making any special demands on you.
4. The text of the document indicates that the scope of the obligation was fulfilled in full, the payment was made without violations, and there are no complaints about the maintenance of the premises.

The legislation of the Russian Federation imposes a number of requirements for supporting business transactions, including competent, in the legal sense, documentation. For a detailed consideration, we will take a sample act of completed work on the lease of premises and try to answer the question of whether acts on the lease of premises are needed.

Acts for the lease of premises

One of the requirements is the obligation of subjects to confirm transactions when renting property with primary documents. Let's look at two main ones:

1. Acceptance act - transfer of property for rent (Article 795 of the Civil Code).

It is this document that confirms the fact of the transfer of the subject of the contract for rent, its beginning. Where is the consent of the parties to the legal relationship to take property, the condition of which satisfies the terms of the agreement, found confirmation. Upon return, an act of acceptance and transfer is drawn up, which indicates the end of the lease relationship.

1. Act of work performed (services rendered).

This document secures the right to use the object, after signing it by the landlord and the tenant of the premises. If the agreement defines an additional primary document, which is a reflection of the calculations of the services provided (rent of property), then it is drawn up in accordance with the letter of the Ministry of Finance of May 30, 2016 No. 31-11410-09-10 / 15182 p. 15 (hereinafter - Letter No. 15182); letter of the State Fiscal Service No. 919/6/99-99-19-03-02-15 dated January 19, 2016 (hereinafter referred to as Letter No. 919), with the obligatory indication of the amount of the rent. In addition, the need for payment documents confirming the provision, payment for rental services was determined (Letter No. 919).

Often the contract provides for reimbursement by the tenant of the cost of utilities. To do this, the landlord provides the tenant with supporting payment documents from utility suppliers, lists the necessary services. Sometimes it is convenient to additionally issue an act of services rendered with reimbursement of their cost. It is to confirm the lease relationship between the parties (expenses incurred) that these documents are needed.

It is necessary to know that only timely, mutual signing of the above legal forms is legally binding.

Acts for renting premises protect the rights of both the landlord and the tenant

The act is considered legitimate if it was signed by only one party (meaning the contractor) with the obligatory indication of the fact of refusal to sign the opposite party. However, in this case the signatures of the witnesses are required. The refusal does not affect the legal force and may be regarded as a refusal to accept the work or service.

An incomplete (not signed by both parties) act of acceptance - transfer of premises, for example, or its absence at all, can lead to material losses for both parties to the agreement. And in the absence of documents during the inspection that actually confirm the lease, the regulatory authority may regard this situation as a violation of Art. 9 of the Law of July 16, 1999 No. 996-XIV, clause 1.2 of the Regulations approved by Order of the Ministry of Finance of May 24, 1995 No. 88 (hereinafter - Regulation No. 88).

Primary documents

The legislator determined the need to draw up primary documentation as the basis for accounting. In their absence, the State Fiscal Service will not consider eligible expenses that affect the calculation of taxable profit.

Mandatory clauses present in primary documents

We note the main important information that the primary document should contain in accordance with the norms of the law, for example, an act of work performed under a lease agreement (clause 2.4 of Regulation No. 88):

1. Document's name.
2. Date of preparation. The Ministry of Finance, by Letter No. 15182, determined the time for drawing up the act of acceptance and transfer of non-residential premises - the day, month, year of signing. We advise you to pay attention to this moment: this date confirms the moment of the actual transfer of the subject of the contract for rent, from which the countdown of its term begins. The time of drawing up the act of work performed (services rendered), as a rule, falls on the last day of the reporting period, when the object is leased.
3. Information about the performer (indicated based on the information of constituent documents).
4. Customer data.
5. The form of compilation is usually tabular, which indicates:

• number in order;
• job title;
• to what extent;
• units;
• the cost of each operation performed. According to the Ministry of Finance, the amount of the lease payment for the period specified by the agreement must be presented by a document without fail;
• total amount. The amount below the table is indicated with and without VAT. The total amount is written in words.

1. A mandatory clarification indicating that the landlord has no claims and agrees with the specified data.
2. Positions, personal signatures of the persons who made the transaction, indicating the names and initials. These persons are responsible for its execution.

In order for the act of work performed when renting a room to have legal force, it must be correctly drawn up

How the work is done

In order to avoid surprises, when concluding a contract, it is better to agree on the form of this document in advance:

1. Issued in writing. A verbal agreement is not legally binding.
2. Must contain information about the property.
3. If the document has several pages, the signatures of the parties must be on each of them - in order to prevent their substitution.
4. By the number of participants in the transaction - two copies.

In the event of disputes between the parties, it is one of the grounds for their resolution by the court.

What to do in case of an error

Here are examples of common problems and ways to solve them:

1. The lessor erroneously indicated in the act of work performed (services rendered) a different area of ​​the leased object.

In the agreement, the act of acceptance - transfer - one area, in the act of work performed (services rendered) - another. How to make a clarification? We recommend using the norms of paragraphs 4.2 and 4.4 of Regulation No. 88: the error is corrected by crossing out, writing the correct entry and the date of correction, certified by the signatures of the persons who signed the document. So the legislator established a possible procedure for correcting primary documents.

Another option: before the end of the reporting period, the owner of the leased object draws up a new act with updated data, sends it to the tenant for signing and accounting notes. The cover letter states the reason for the replacement of the document.

1. If the mistake was the amount of the lease payment, which entailed a change in the tax invoice, the lessor draws up an adjustment act, specifying the required amount.

A clarification calculation is issued for the originally issued tax invoice and a new tax document with further registration in the Unified Register of Tax Invoices.

If an error is found later (next year), the enterprise makes corrections, guided by P (S) BU 6, and according to tax accounting, the income tax return is specified.

If errors are found in the act of completed work when renting a room, they must be corrected as a matter of urgency

Troubleshooting Features

Find answers to common problems in the table:

Props	How to fill	What is the danger
Full title	An act of completed work on the lease of non-residential premises can be drawn up in a free form.	Primary documentation, which is anonymized - no name, does not confirm expenses. The tax authorities will charge additional income tax.
TIN of the customer and contractor		The TIN identifies the organization. The result of the error will be a chargeback.
Name, cost	The cost is indicated in rubles, kopecks. The title must be specific.	An inaccurate, vague name, a discrepancy between the cost indicated by the contract and the act of work (services) performed is a sign of an unrealistic transaction. A performance report with clarifications is required (decision of the Arbitration Court of the North-Western District dated December 18, 2015 in case No. A42-8166 / 2014). It can be issued as an annex to the act of work (services) performed.
Signatures, seals	If an authorized employee signs under a power of attorney, then his position, initials, details of the power of attorney are indicated. An organization that works without a seal may not put it on.	An act in which there are no signatures, or the signatures of unauthorized persons are presented, does not give the right to expenses. Ask the counterparty for confirmation of the refusal to print. Otherwise, there may be disputes with the tax organization.
Agreement	Refer to the contract	This link is optional. However, it will help identify the service. Especially in the case of the conclusion of several contracts at once.
Names of the parties	You can specify the abbreviated or full, it is not so important.	If the TIN is spelled out correctly, then the inaccuracy in the name of the organization will not interfere with taking into account expenses (letter of the Federal Tax Service of Russia dated February 12, 2015 No. GD-4-3 / 2104). It's better to fix it anyway.
PPC parties	It is better to refer to the contract and compare with an extract from the Unified State Register of Legal Entities

Is the landlord required to issue monthly invoices and acts on the provision of services to the tenant? This is not included in the lease agreement.

If the act on the provision of services is not provided for by the lease agreement, it is not necessary to issue it. In this case, the calculations for the rent confirm any documents drawn up in accordance with the requirements of the law. Including , rent schedule, , bill for services, etc.

However, if an invoice for payment is not provided for in the lease agreement, its issuance is also not required. A payment order or a bank statement will confirm the calculations for the rent.

The rationale for this position is given below in the materials of the Glavbukh System

Situation:At what point, when calculating income tax, to recognize the amount of rent in income if acts on the provision of services are not drawn up on a monthly basis. Renting property is the main activity of the organization. The organization applies the accrual method

Recognize rent in income on the last day of each month (Article 271 of the Tax Code of the Russian Federation).

With the accrual method, income is recognized in the reporting (tax) period in which they occurred (clause 1, article 271 of the Tax Code of the Russian Federation). Under agreements relating to several reporting (tax) periods, income between them must be distributed taking into account the principle of uniform recognition of income and expenses (clause 2, article 271 of the Tax Code of the Russian Federation).

If an organization uses the accrual method and the transfer of property for rent is one of its main types of activity, then income must be recognized on the date of the sale of this service (clause 3 of article 271 of the Tax Code of the Russian Federation). As a general rule, the date of the actual provision of rental services is the day of signing the monthly act.

At the same time, the legislation does not oblige the lessor to submit acts on the provision of services under the lease agreement on a monthly basis. At the same time, for the purposes of taxation, a service is recognized as an activity, the results of which do not have a material expression (clause 5, article 38 of the Tax Code of the Russian Federation). Under the lease agreement, the lessor provides rental services to the tenant continuously (on a daily basis) during the entire term of the agreement.

From the foregoing, we can conclude that in the absence of acts on the provision of services, the lessor must determine the base for income tax (including income) at the end of each reporting (tax) period (clause 1, article 54, clause 2, article 286 of the Tax Code of the Russian Federation). Following this logic, the Ministry of Finance of Russia took a similar position in letters dated April 4, 2007 No. 03-07-15 / 47 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated April 28, 2007 No. ШТ-6-03 / 360) , dated February 8, 2005 No. 03-04-11/21. Despite the fact that these letters relate to the issues of calculating VAT, the arguments given in them regarding the date of provision of rental services can be applied to the procedure for calculating income tax.

lease agreement is the amount of lease payments (rent) (Article 606 of the Civil Code of the Russian Federation).

Documenting

All business transactions of the organization must be formalized with primary accounting documents (part 1 of article 9 of the Law of December 6, 2011 No. 402-FZ).

an agreement concluded by the parties, a lease payment schedule, an act of acceptance and transfer of property, an act on the provision of rental services, , ).

One of the essential conditions of the lease agreement is the amount of lease payments (rent) (Article 606 of the Civil Code of the Russian Federation).

Documenting

Each business transaction must be formalized with a primary accounting document (clause 1, article 9 of the Law of December 6, 2011 No. 402-FZ). Any documents drawn up in accordance with the requirements of the law can confirm the calculations for the rent. Including an agreement concluded by the parties, a lease payment schedule, an act of acceptance and transfer of property, an invoice for payment for services, etc. At the same time, an act on the provision of rental services is needed only if it is provided for by the lease agreement. This point of view is shared by the regulatory authorities (letters of the Ministry of Finance of Russia dated March 24, 2014 No. 03-03-06 / 1/12764, dated November 16, 2011 No. 03-03-06 / 1/763, Federal Tax Service of Russia dated November 1, 2013 No. ОА-4-13/19652).

Article: An invoice for payment

The corporate client of the travel agency pays for the tour. At the same time, he is billed. What form should it take?

The invoice is not a mandatory document, but if it is stipulated by the contract, it should be issued. There is no unified invoice form, so you can compile it arbitrarily. At the same time, do not forget that there are mandatory details of the primary documentation: an indication of the name of the document (“Invoice”), the date of compilation, the name of the travel agency, the content of the operation, meters in physical and monetary terms, the names and positions of responsible persons, their signatures (clause 2, article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting").

Chekalova Natalia,

BSS expert "Systems Glavbukh"

The act of providing services

The purpose of this document is to display the fact of the provision of any services, the timing of their implementation and the total cost.

The basis for drawing up the act is a contract for the provision of services. The document is two-sided, drawn up in two copies, which are signed by both parties (customer and contractor). The first copy remains with the contractor, and the second is transferred to the customer of services.

The legislation of the Russian Federation does not provide for a unified form for the act of rendering services. In this regard, each organization has the right to independently develop a convenient form of the act. However, it must contain the following mandatory details:

name and date of preparation of the document

name of the customer organization in accordance with the constituent documents

detailed description of services

meters of offered services (natural and monetary terms)

Full name of the officials responsible for the provision of the services prescribed in the contract, as well as their signatures

seals of both organizations (customer and contractor).

The act of rendering services is a primary accounting document. Based on the data contained in it, the accounting of financial expenses spent on the provision of the service is kept.

It should be borne in mind that an act drawn up without a preliminary conclusion of an agreement is erroneous and serves as a reason for bringing the parties to administrative and tax liability. Such compilation is permissible only if the service is provided at the time of the conclusion of the transaction.

There are many services that are issued by this act. Therefore, they distinguish: acts for the performance of consulting, information, repair, medical, auditing, servicing, banking services, transport services (for example, transportation), tutoring and training services, regarding storage services, and others.

Download the form and sample act on the provision of services (Size: 35.0 KiB | Downloads: 19 836)

Outdated form or article? Please click!

Hereinafter referred to as ___ "Contractor", represented by _____________, acting ___ on the basis of ______________, on the one hand and _____________, hereinafter referred to as __ "Customer", represented by ______, acting ___ on the basis of _____________, on the other hand, have drawn up this Act on the following:

1. The Parties confirm that the Contractor has provided the services provided for in clause 1.1 of the Agreement, in accordance with the provisions of the Agreement and the written requirements of the Customer. Supporting documents are attached on ___________ sheets.

2. The object selected by the Contractor and approved by the Customer is a non-residential premises with an area of ​​______ (__________) square meters in a building located at: ______________________.

3. The above services, according to the Agreement, were to be performed before "___" ________ ____.

In fact, the services were provided before "___" _________ ____.

4. The Customer pays the Contractor a fee in the amount agreed by the Parties on the review sheet dated "___" ________ _____ and in the manner prescribed by clause 4.2 of the Agreement.

5. The parties have no claims against each other.

6. This Act is drawn up in two copies, one for each Party.

Doesn't anyone do this?

acceptance and transfer of services rendered

according to the lease agreement w / n dated _________.

_______________ -----(date)

We, the undersigned:

LESSOR's representative _________________and

the representative of the LESSEE _________ have drawn up this Act stating that the services for renting a car ---- (car model) for use for production purposes (business trips) have been provided in full in accordance with the contract.

The total cost of rental services rendered in the period from ___ to ____ 2011 is UAH ____. Without VAT.

The parties have no claims against each other.

This Act is drawn up in Russian in two copies, having the same force.

Legal addresses and details of the parties:

On the absence of the need to monthly draw up acts of services rendered under a property lease agreement

In order to confirm the costs when calculating corporate income tax, for a long time, tenants have a need to receive from landlords acts of acceptance and transfer of services rendered when renting property. Contradictory consultations of the Ministry of Finance and the Federal Tax Service sometimes confuse taxpayers who do not know what regulations to rely on in resolving this issue in order to document their expenses.

In Letter No. 03-03-01-04/1/86 dated October 26, 2004, the Ministry of Finance of Russia indicated that lease payments are to be included in other expenses, provided they are justified and confirmed by the relevant primary documents (lease agreement, acceptance certificate , invoices for payment of lease payments, payment orders, etc.) starting from the period in which this agreement entered into force (from the date of signing the agreement by the parties). Later, the financial department changed its mind (Letters of 04/05/2005 No. 03-03-01-04/1/170, 06/24/2005 No. 03-05-01-04/205, 06/07/2006 No. 03-03-04 / 1/505), noting that it is impossible to write off the amount of payment for services without a monthly drawing up of an act on their acceptance.

However, the current legislation, the established judicial practice, as well as the latest opinion of the Ministry of Finance of Russia and the tax authorities, today give a clear answer to the question posed - there is no need to draw up a monthly act of acceptance and transfer of rental services.

In accordance with civil law, an acceptance certificate is necessary only in two cases: when it is obligated to draw up either the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), or an agreement. Chapter 34 Lease of the Civil Code of the Russian Federation determines that the act is drawn up only in one case - when transferring the leased object from the lessor to the lessee.

According to Article 606 of the Civil Code of the Russian Federation, under a lease (property lease) agreement, the lessor (landlord) undertakes to provide the tenant (tenant) with property for a fee for temporary possession and use or for temporary use. In accordance with Art. 655 of the Civil Code of the Russian Federation, the leased premises are transferred to the tenant according to the deed of transfer or other transfer document. After the execution of the contract, the premises are returned to the lessor also according to the act (another document on the transfer). That is, these are documents that record the fact of the transfer of property for rent. The act of acceptance and delivery (work performed, services rendered) does not correspond to the lease relationship. According to the Civil Code of the Russian Federation, a lease agreement and a paid services agreement are different types of contracts (Articles 606, 779 of the Civil Code of the Russian Federation).

The landlord does not carry out activities - he only transfers property, which he then takes back (Article 606 of the Civil Code of the Russian Federation). In other words, a lease is the ability to legally own and use someone else's thing, and a rent is a payment for the use of the leased property (and not a fee for a service!)

Therefore, the monthly drawing up of an act (work performed, services rendered) in accordance with civil law is not mandatory.

From the point of view of tax legislation, rent is called a service only in relation to the procedure for calculating VAT (clause 1, article 39, articles 148, 149 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). And this does not mean that it considers rent a service for all taxes, since each of them has its own object of taxation (clause 1, article 38 of the Tax Code of the Russian Federation). , the results of which do not have a material expression, are realized and consumed in the process of implementation.

In accordance with paragraph 1 of Article 252 of the Tax Code of the Russian Federation, reasonable and documented costs incurred (incurred) by the taxpayer are recognized as expenses.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.

Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

All business transactions of the organization must comply with the requirements of Article 9 of the Federal Law On Accounting dated December 6, 2011 No. 402-FZ (On the procedure for compiling primary accounting documents).

Documentary confirmation of these expenses requires documents drawn up in accordance with the requirements of the legislation of the Russian Federation, including a concluded lease (sublease) agreement, documents confirming the payment of lease payments, an act of acceptance and transfer of the leased property.

According to subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sale include rental payments for leased property.

At the same time, in accordance with subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation, the date of non-operating and other expenses is recognized, unless otherwise provided by Articles 261, 262, 266 and 267 of the Tax Code of the Russian Federation, the date of settlements in accordance with the terms of concluded agreements or the date of presentation of documents to the taxpayer, serving as the basis for making calculations, or the last day of the reporting (tax) period, in particular, for expenses in the form of rental payments for leased property.

Accordingly, if the contracting parties conclude a lease agreement and sign an act of acceptance and transfer of the property that is the subject of the lease, then it follows that the service is sold (consumed) by the parties to the agreement, and, therefore, the organizations have reason to be included in the tax base for the tax on profit of the amounts of income from the sale of such a service (lessor) and expenses in connection with the consumption of the service (tenant).

These grounds arise for organizations (individual entrepreneurs) regardless of the signing of the act of acceptance and transfer of services, especially since the requirement for the mandatory drawing up of acts of acceptance and transfer of services in the form of rent is neither Chapter 23 Personal Income Tax nor Chapter 25 Corporate Income Tax , neither Chapter 26.2 of the Simplified Taxation System of the Tax Code of the Russian Federation, nor the legislation on accounting is provided.

This position is confirmed in the Letters of the Ministry of Finance of Russia dated November 9, 2006 No. 03-03-04/1/742. dated 09.11.2006 No. 03-03-04/1/745. dated October 06, 2008 No. 03-03-06 / 1/559. dated October 13, 2011 No. 03-03-06/4/118. dated November 16, 2011 No. 03-03-06/1/763. in the Letter of the Federal Tax Service of Russia dated September 05, 2005 No. 02-1-07 / 81. in Letter No. 20-12/027737 of the Federal Tax Service of the Russian Federation for Moscow dated March 26, 2007. Similar conclusions are contained in the Decree of the Federal Antimonopoly Service of the North-Western District of July 9, 2008 in case No. A13-6245/2007. Decree of the Federal Antimonopoly Service of the Moscow District dated August 18, 2009 No. KA-A40 / 7899-09 in case No. A40-81175 / 08-75-403.

It should be noted that in the aforementioned letter No. 03-03-04/1/742 dated November 9, 2006, the Ministry of Finance indicated that it had sent this response to the Profit Tax Administration Department of the Federal Tax Service of Russia. And according to subparagraph 5 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation, the tax authorities are obliged to be guided by written explanations of the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees.

Thus, the absence of the need to draw up acts of acceptance and transfer of the services provided for the lease of premises is confirmed by civil and tax legislation, the latest position of the Ministry of Finance of Russia and the Federal Tax Service of Russia, as well as judicial practice. In the event of disputes, taxpayers should be guided by the arguments set forth in this article, and paragraph 7 of Art. 3 of the Tax Code of the Russian Federation, because official departments give conflicting explanations on the same issue, which means that the ambiguity of legislation should be interpreted in favor of taxpayers.

Head of Tax Portal Podatinet,

Laureate of the All-Russian competition

100 BEST GOODS OF RUSSIA - 2010,

Ph.D. Associate Professor, Tax Service Advisor 2 ranks

Tax consequences when concluding a lease agreement

Despite the fact that almost every company has entered into such an agreement at least once in their life, tax problems continue to arise with enviable regularity. The two most important questions that arise for the tenant in connection with the conclusion of the contract: is it necessary to draw up a monthly lease report and does he have the right to deduct VAT when paying utility bills to the landlord?

Tax legislation includes in the composition of other expenses associated with production and (or) sale, lease payments paid by the taxpayer for leased property (subclause 10, clause 1, article 264 of the Tax Code of the Russian Federation), provided that the leased property is used in entrepreneurial activities. In practice, it is not always easy to apply this rule.

it is important

If the lease agreement contains a condition on the obligatory drawing up of a monthly act, then such an act is mandatory, and the requirements of the tax authorities when checking the validity of including rental payments in expenses are legitimate. If the lease agreement does not provide for such an obligation, drawing up a monthly act is not required.

Is a deed required for a lease agreement?

The Ministry of Finance of Russia, in a letter dated November 9, 2006 No. 03-03-04 / 1/742, referring to the norms of the Civil Code, concluded that the monthly drawing up of an act on the provision of services for the rental of real estate is not required (unless otherwise stipulated in the agreement). However, in practice, there are still cases when the tax authorities require the presentation of an act during an audit.

At the same time, there is no indication in accounting, tax or civil legislation that rental payments must be confirmed by monthly acts.

In the above letter, the Ministry of Finance of Russia explained that in order to document these expenses, documents are required that are drawn up in accordance with the requirements of the legislation of the Russian Federation, namely: a lease agreement concluded in accordance with the requirements of the Civil Code, an act of acceptance and transfer of leased property, documents confirming payment of rental payments. At the same time, monthly conclusion of acts of services rendered under a lease agreement for the purpose of documentary confirmation of expenses in the form of rental payments, unless otherwise follows from the terms of the transaction, is not required.

Thus, we again get a reference to the terms of the lease agreement. If the lease agreement contains a condition on the obligatory drawing up of a monthly act, then such an act is mandatory, and the requirements of the tax authorities when checking the validity of including rental payments in expenses are legitimate.

If the lease agreement does not provide for such an obligation, drawing up a monthly act is not required.

Utilities: read the contract again

When concluding a real estate lease agreement, the parties always face the issue of determining the procedure for paying for electricity, communication services and other utilities. The landlord does not provide these services, but is only an intermediary in the life support of the tenant's office with the necessary services. It depends on how the solution to this issue is reflected in the lease agreement, whether the tenant will be able to accept VAT for deduction. Recall that the Ministry of Finance of Russia believes that if utility costs are reimbursed by the tenant (that is, they are not included in the rent), then the landlord does not have the right to issue invoices to the tenant for the amount of reimbursed expenses, since he is not a seller of these services (letter from the Ministry of Finance of Russia dated March 3, 2006 No. 03-04-15/52). Note that without an invoice, the tenant cannot claim VAT on these expenses.

To avoid problems, many consultants recommend taking the path of least resistance, that is, including rent payments as part of the rent. But how to implement this advice in practice? After all, utility bills change from month to month. In this case, it is necessary to indicate in the terms of the contract that the rent consists of two parts - constant and variable.

The permanent part must be indicated in the contract itself, and with respect to the variable, a reference should be made to the invoice, which will be issued monthly by the lessor and at the same time be an integral part of the contract. It is also necessary to specify that invoices will be issued according to the readings of the relevant devices installed in the office. Thus, when paying these bills, the accountant in the purpose of payment will indicate not “Reimbursement of utility costs for electricity, water supply, etc.”, but “Payment of the variable part of the rent for. month". In this case, there will be no claims from the tax department.

M. Kabulova. tax consultant FinServiceConsulting LLC, member of the Chamber of Tax Consultants of Russia

Good afternoon I heard that when concluding a lease agreement for a premises, an act of completed work is not needed? and on what basis? tell me please. rent without VAT

Drawing up an act on the provision of services (performance of work) is mandatory only if such a requirement is provided for by civil law or a concluded contract. In turn, the Civil Code of the Russian Federation directly prescribes to draw up an act on the provision of services (performance of work) only when performing work under a construction contract (clause 4, article 753 of the Civil Code of the Russian Federation).

Thus, the legislation does not oblige the lessor to submit acts on the provision of services under the lease agreement on a monthly basis. If there is no act of completed work, a document confirming expenses for tax purposes may be a contract, invoices for payment, payment documents.

The rationale for this position is given below in the materials of the recommendations of the System Chief Accountant VIP version.

One of the essential conditions of the lease agreement is the amount of lease payments (rent) (Article 606 of the Civil Code of the Russian Federation). For more information about the procedure, conditions and terms for paying rent, see How to conclude a lease agreement.

Documenting

All business transactions of the organization must be formalized with primary accounting documents (part 1 of article 9 of the Law of December 6, 2011 No. 402-FZ).

Any documents drawn up in accordance with the requirements of the law can confirm the calculations for the rent. Including the agreement concluded by the parties, the lease payment schedule, the act of acceptance and transfer of property, the invoice for payment for services, etc. At the same time, the legislation does not oblige the landlord to issue acts on the provision of services under the lease agreement on a monthly basis. This point of view is shared by the regulatory agencies (letters of the Ministry of Finance of Russia dated November 16, 2011 No. 03-03-06 / 1/763, dated October 6, 2008 No. 03-03-06 / 1/559, dated April 4, 2007 No. 03-07-15/47 and the Federal Tax Service of Russia dated September 5, 2005 No. 02-1-07/81).*

The chief accountant advises: * not always listed documents (agreement, invoice, etc.) contain all the required details specified in part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ. Therefore, it is advisable to agree with the landlord on the issuance of acts on the provision of services that meet all the mandatory requirements for primary documentation that the accounting legislation imposes. For more information on the execution of such a document, see How the lessor reflects rent payments in accounting.

Oleg Khoroshiy, State Adviser of the Tax Service of the Russian Federation, III rank

2. Situation: How to confirm the expenses incurred for paying for services when calculating income tax if there is no act on the provision of services

Confirm expenses with other documents.

The fact of expenses can be confirmed by any document, even indirectly indicating this (clause 1, article 252 of the Tax Code of the Russian Federation). Therefore, if the organization does not have an act on the provision of services, any other document will be sufficient to confirm the expense. This can be a payment order, a cashier's check, an invoice, a receipt, etc. For example, any documents drawn up in accordance with the requirements of the law (agreement, rental payment schedule, act of acceptance and transfer of property, invoice for payment) can confirm rental payments. services, etc.).* For more information on this, see How a tenant reflects rental payments in accounting and taxation.

An exception is cases when drawing up an act on the provision of services (performance of work) is mandatory.

Elena Popova, State Adviser of the Tax Service of the Russian Federation, 1st rank