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 size rent 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 authorities (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 negotiate with the landlord on the issuance of acts on the provision of services that satisfy all mandatory requirements to the primary documentation that the legislation on accounting presents. 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, lease 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

In practice, when renting property, the question often arises: what primary documents confirming the income of the landlord and the expenses of the tenant are needed? Is the landlord obliged to sign an act of work performed (services rendered) with the tenant on a monthly basis?

In large businesses and shopping malls, where the number of tenants is in the hundreds, signing with each of them an act for the provision of services for renting premises requires large labor resources and time costs. However, accountants of tenant firms are sometimes concerned about whether they have reason to attribute rent for expenses for accounting and tax accounting in the absence of such an act? Let's try to figure it out.

According to the articles of the Civil Code of the Russian Federation

IN Civil Code lease relations are regulated by Chapter 34, and the provisions on the provision of services for a fee - by Chapter 39. Paragraph 2 of Article 779 of the Civil Code of the Russian Federation explains that the rules of Chapter 39 apply to contracts for the provision of communication services, medical, veterinary, auditing, consulting, information services, training services, tourist service and other services. At the same time, chapter 34 does not contain any reference to what lease agreements separate provisions may apply paid service contracts. Hence, rent is not a service, but separate view entrepreneurial activity.

Confusion in testimony

This point of view was supported by the Ministry of Finance of Russia in its letter No. 03-03-01-04/1/86 dated October 26, 2004, signed by the then Deputy Director of the Department of Tax and Customs Tariff Policy A.I. Ivaneev. According to the finance department, rent payments paid by lease agreement for non-residential premises, should be included in other expenses, provided they are justified and confirmed by the relevant primary documents ( lease contract, act of acceptance and transfer, invoices for payment of rental payments, payment orders, etc.). As you can see, the act of work performed (services rendered) among required documents not named.

In addition, the letter of the Federal Tax Service of Russia dated September 05, 2005 No. 02-1-07 / 81 states: if the contracting parties have concluded lease contract and signed the act of acceptance and transfer of property, which is subject of lease, then it follows that the service is sold (consumed) by the parties to the contract. And, therefore, organizations have a basis in the composition tax base for income tax, take into account both the amounts of income from the sale of such a service (for the lessor) and expenses in connection with the consumption of the service (for the lessee).

These grounds arise for organizations regardless of the signing of the act of acceptance and transfer of services, especially since the requirement for its mandatory compilation is not provided for by either the Tax Code or the legislation on accounting. Despite the fact that the Federal Tax Service called the lease a service, it nevertheless admits that the drafting of a bilateral act in such a case not required.

However, less than a year later, the Ministry of Finance issued another letter - dated June 7, 2006 No. real estate lease. Note that this document is also signed by A.I. Ivaneev. During the period of time (1 year and 7 months) that has elapsed between the appearance of these two letters of the Ministry of Finance, no changes have been made in the civil legislation regarding lease relations , Did not happen. However, paragraph 1 of Article 252 of the Tax Code was amended by Federal Law No. 58-FZ of June 6, 2005, which made it possible to confirm expenses not only with documents drawn up in accordance with Russian legislation but also documents indirectly confirming the expenses incurred. Thus, compliance with strict rules in the preparation of documents has ceased to be prerequisite for the recognition of expenses, it became sufficient to provide any documents that could confirm the expenses incurred. Therefore, the last letter of the financial department against the background of these positive changes for taxpayers looked at least strange.

But in the same 2006, the Ministry of Finance, as if coming to its senses, issued a letter dated November 9, 2006 No. 03-03-04 / 1/742, already signed by S.V. Razgulin. It states that the monthly conclusion of acts of services rendered under a lease agreement for the purpose of documentary evidence of expenses in the form rent payments not required. The Federal Tax Service of the Russian Federation for Moscow referred to this letter of the financial department in its explanations (letters No. 20-12/027737 dated March 26, 2007, No. 20-12/060981 and dated 06/30/2008 No. 20-12/061162).

Last autumn, the Ministry of Finance prepared another letter - dated October 6, 2008 No. 03-03-06 / 1/559, which confirms the position expressed earlier: to draw up lease deeds is not required to verify expenses.

Let's hope that the point in this issue is finally set.

1. Preamble - document number, title, date and place of compilation, names of the parties (with confirmation of authority), details of the parties.
2. The subject part is the essence of the transaction, the subject of the contract.
3. Rights and obligations of the parties
4. Transaction conditions - total cost, payment methods, payment procedure, settlement details.
5. Contract time
6. Additional terms
7. Force majeure
8. Liability of the parties for violation of the terms
9. Terms of termination/modification
10. Dispute resolution methods
11. Signatures of the parties/representatives

Organizations and individual entrepreneurs have the right to conclude between themselves various options contracts. Most often, the subject of an agreement is the performance of a certain type of work or the provision of services. But other options are also possible.

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

Info

Controversial moments can also be such circumstances as:

• regular payment on the same days for the systematic performance of services;
• the contract indicates the specialty and profession of the performer, as well as the functional duties;
• the performer is responsible for the lack of entrusted property.

Under a work contract In a work contract, the subject of the agreement is the work performed by the contractor for the customer. Work may be related to construction, auto repair, product manufacturing, etc.

e. A work contract is considered concluded if it specifies:

• types and scope of work;
• deadlines with exact start and end dates.

In some situations, a work contract can easily be reclassified into a supply contract.

Monthly acts for the provision of rental services

The contract requires the drawing up of an act of acceptance of work. The form of the act of acceptance of work performed under the contract can be downloaded here.

Lease of a subject The conclusion of an individual entrepreneur and LLC of a lease agreement implies the transfer of movable or immovable property from the lessor-owner to the lessee-user. The contract states:

• type of transferred property, its quantity and quality;
• the amount of the rent;
• the procedure for paying rent;
• lease term.

The transfer of the subject of lease is carried out according to the act, which indicates:

• main characteristics of the object;
• assessed value;
• the state of the object at the time of transfer.

By all means, the lease agreement prescribes the conditions on how to use the property, liability for damage and late payments, as well as the obligations of the parties.

About documents to confirm the cost of renting a room

Attention

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 of the Civil Code of the Russian Federation).

1 st. 432 of the Civil Code of the Russian Federation). Thus, civil law provides the parties to the lease agreement with the right to refer to essential conditions of the agreement, mandatory drawing up of periodic acts confirming the fulfillment of the lease agreement.

Act of work performed under the lease agreement sample form

The reality of the owner receiving a certain profit from the property is achieved by renting it to an interested entity. At the same time, a big “plus” for the owner is the preservation of their rights to own non-residential real estate.
Lease contract non-residential premises can be concluded both between an individual entrepreneur and an individual entrepreneur, and between an LLC and an individual entrepreneur and others legal entities. The use of non-residential real estate for commercial purposes on a leasehold basis is the best way out for a person or organization that does not have free funds to purchase premises.

Important

In addition, the losses and risks of the tenant will be minimized if the business is unprofitable, the agreement will simply be terminated. … Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

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

• description of the service;
• desired result;
• price;
• payment order.

In fact, nothing complicated, the contractor is obliged to provide services, and the customer accepts them and pays. But if the contract for the provision of services between an individual entrepreneur and an LLC is incorrectly drawn up, it can be recognized as labor.

Came to this conclusion Supreme Court RF in its Definition No. 302-KG 17-382 dated February 27, 2017. In particular, an employment contract will be considered if it contains a mandatory work schedule, and remuneration is expected not for the result, but for the time actually worked.
Such a document is the minutes of the general meeting of members of the company with the agenda on its appointment;

• without a power of attorney, a manager who has confirmed his rights to act on behalf of the organization with an extract from the Unified State Register of Legal Entities has the right to sign a lease agreement;
• an individual entrepreneur acting on the basis of a certificate of state registration confirms his rights to sign an agreement with a passport and a copy of the certificate of registration of an individual entrepreneur in the EGRIP.
• Reference! Individual entrepreneur has the right to carry out its activities without having a seal, therefore, on lease agreement puts his signature.

Certificate of completion between SP and LLC for the lease of non-residential premises

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 5, 2005 No. 02-1-07 / 81, the Federal Tax Service of Russia for 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 compilation monthly act the provision of rental services is mandatory if there is a corresponding indication in the rental agreement.

To carry out the transaction, the parties need to collect a package of documents consisting of the following official papers:

• for the landlord - a document of title to non-residential property, a certificate of state registration Individual entrepreneur, a document certifying the fact of payment of the state duty;
• the tenant must prepare a similar package, excluding a document of ownership of non-residential real estate and including a passport.

Before signing the lease agreement, it will be useful to draw up and sign a bilateral transfer deed, then sign the agreement and hand over the keys to the premises. Contractual obligations arise after the signing of the act. Any inconsistencies between the actual and the condition of the premises entered into the act are subject to elimination by the lessor, or on the basis of this fact, the amount of the fee is reduced.

The subject of a retail sale and purchase agreement is always a thing (goods) that has the characteristics of movable property. At the same time, the fact of sale cannot be of a one-time nature, since this makes the contract itself meaningless.

Article 493 of the Civil Code of the Russian Federation considers receipts received by the buyer (checks, cash receipts, forms, etc.) to be the appropriate form of a retail sale and purchase agreement. In this case, the parties may conclude a standard contract. Although the seller retains the obligation to issue a document confirming receipt of payment. In 2018, there were no new features of the contractual relations between LLC and IP.

Contractual legal relations of entrepreneurs are an integral part of business. But cooperation needs to be properly formalized, taking into account the peculiarities of the relationship.

How does the agreement between LLC and IP work in 2018? The legal and financial basis for the activities of LLCs and individual entrepreneurs are regulated in sufficient detail by Russian law. But in the sphere of legal and economic interaction between these entities, there are many nuances. Most of the issues are related to the conclusion of contracts and the execution of contractual legal relations. What are the features in 2018 of the contract between an LLC and an individual entrepreneur? Important Points Civil law provides for the possibility of concluding contracts, both in writing and orally. But if we are talking about transactions between an LLC and an individual entrepreneur, then all legal relations are drawn up only in writing.

For a long time, the question arose of the need to draw up monthly acts to the lease agreement. Lawyers insisted that there was no need to draw up a document that was not provided for by the Civil Code of the Russian Federation and the contract itself.

THEM. Kiryushin,
A.V. Tyurin

The issue was urgent for accountants, who insisted on the preparation of such a document, recognized as a primary document, on the basis of which the lease payments could be recognized as expenses and, accordingly, the income tax base could be reduced.

The financial department almost twice a year changed its mind on this issue, issuing clarifications that were opposite in meaning, which led the accountants completely astray.

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 related to 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).

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 law. Russian Federation, or documents drawn up in accordance with the customs of business turnover applied in a foreign country in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract).

According to Art. 313 of the Tax Code of the Russian Federation, primary accounting documents (including an accountant's certificate), analytical tax accounting registers and the calculation of the tax base are confirmation of tax accounting data.

Requirements for primary accounting documents are contained in Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as the Accounting Law). 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 required details: Title 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.

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. 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.

Provision of property for rent for tax purposes in accordance with paragraph 5 of Art. 38 of the Tax Code of the Russian Federation is referred to the category of services, which is understood as an activity, the results of which do not have a material expression, are realized and consumed in the course of this activity.

As noted in the letter of the Federal Tax Service of Russia for Moscow dated March 26, 2007 No. 20-12 / 027737, 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 the service is sold (consumed) by the parties to the agreement.

Consequently, when calculating the tax base for income tax, the lessor organization takes into account the amount of income from the sale of such a service, and the lessee organization takes into account the costs associated with the consumption of this service.

At the same time, income and expenses are taken into account regardless of the signing of the act of acceptance and transfer of services, unless otherwise follows from the terms of the transaction. 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 5, 2005 No. 02-1-07/81, the Federal Tax Service of Russia for 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. IN this case documentary evidence of the provision of services for the relevant period will be: an act of acceptance and transfer of rental services, an invoice, an invoice.

If the lease agreement does not provide for the execution of a monthly act of acceptance and transfer of the service, then the lease agreement and the act of acceptance and transfer of property - the subject of the lease agreement, along with invoices and payment documents on the payment of lease payments, are sufficient documentary evidence of the expenses incurred by the tenant organization in the form of lease payments .