Is the landlord obliged to issue monthly invoices and certificates of service to the tenant? This is not provided for in the lease agreement.

If the certificate of provision of services is not provided for in the lease agreement, it is not necessary to issue it. In this case, rent calculations confirm any documents drawn up in accordance with legal requirements. Including, rental payment schedule, invoice for services, etc.

At the same time, if an invoice for payment is not provided for in the lease agreement, its issuance is also not necessary. A payment order or bank statement will confirm rental payments.

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

Situation:At what point, when calculating income tax, should the amount of rent be recognized in income if acts on the provision of services are not drawn up monthly? Renting out property is the main activity of the organization. The organization uses the accrual method

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

Under the accrual method, income is recognized in the reporting (tax) period in which it occurred (clause 1 of Article 271 of the Tax Code of the Russian Federation). Under agreements relating to several reporting (tax) periods, income must be distributed between them taking into account the principle of uniform recognition of income and expenses (clause 2 of 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 activities, then income must be recognized on the date of sale of this service (clause 3 of Article 271 of the Tax Code of the Russian Federation). As a general rule, the date of 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 issue monthly certificates of provision of services under the lease agreement. In this case, a service for tax purposes is recognized as an activity whose results do not have material expression (clause 5 of Article 38 of the Tax Code of the Russian Federation). As part of the lease agreement, the lessor provides rental services to the tenant continuously (daily) during the entire term of the agreement.

From the above, 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) based on the results of each reporting (tax) period (clause 1, article 54, clause 2, art. 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 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 issues of VAT calculation, the arguments presented in them regarding the date of provision of rental services can also be applied to the procedure for calculating income tax.

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

Documentation

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

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

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

Documentation

Each business transaction must be documented with a primary accounting document (Clause 1, Article 9 of the Law of December 6, 2011 No. 402-FZ). Rent calculations can be confirmed by any documents drawn up in accordance with legal requirements. Including an agreement concluded by the parties, a schedule of rental payments, an act of acceptance and transfer of property, an invoice for payment of services, etc. In this case, an act on the provision of rental services is needed only if it is provided for in the lease agreement. This point of view is shared by regulatory agencies (letters from 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. OA-4-13/19652).

Article: Invoice for payment

The corporate client of the travel agency makes payment for the tour. At the same time, an invoice is issued to him. What shape should it have?

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

Chekalova Natalya,

expert of BSS "Systems Glavbukh"

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 sales include rental (leasing) payments for rented (leased) property. There are no instructions on the mandatory preparation of monthly statements for the lease agreement. At the same time, the taxpayer’s right to reduce taxable profit by the amount of expenses is made dependent on the validity, documentary evidence of such expenses and provided that they were incurred to carry out activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Certificate of completed work for renting premises: sample download

Although there is a more modern letter from the Ministry of Finance of the Russian Federation dated October 6, 2008. No. 03-03-06/1/559, which states - "To document these expenses, documents drawn up in accordance with the requirements of the legislation of the Russian Federation are required, including a concluded lease agreement, a schedule of lease payments, documents confirming payment of lease 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 documenting expenses in the form of lease payments for profit tax purposes is not required.”

Certificate of work performed under the lease agreement sample form

When renting a particular commercial premises, citizens are responsible for the safety of the property. Actual confirmation of the absence of any claims on the part of the lessor will be the act of completion of work under the lease agreement. It is necessary to make a special reservation. Based on the current legislation, drawing up an act of completion of work is a matter that relates exclusively to the goodwill of the compiler of this act.

In principle, if we proceed from the position of the executive authorities, this act need not be drawn up. There is only one “but”: if you do not want to have problems related to the use of the premises in the future, it is best to draw up and sign this document properly. In addition, it is worth drawing up an act if you need it for reporting to anyone.
Let's try to briefly consider the rules for drawing up this act.

How to draw up a certificate of completion of work under a premises rental agreement?

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

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 to the contract indicate the monthly preparation of acts for the provision of rental services (clause 1 of Article 432 of the Civil Code of the Russian Federation). Thus, civil legislation gives the parties to a lease agreement the right to include among the essential terms of the agreement the mandatory preparation of periodic acts confirming the execution of the lease agreement.

About documents to confirm expenses for renting premises

Attention

A unified form of such a primary document as an act to a lease agreement has not been developed, so 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 that indirectly confirm expenses: a lease agreement, an acceptance certificate for premises, bills, payment documents and an invoice. It is the invoice in accordance with clause 3 of Art. 168 of the Tax Code of the Russian Federation is directly related to the date of provision of services and directly indicates the fact of their provision (see.

letter of the Ministry of Finance of Russia dated 02/08/2005 No. 03-04-11/21). Thus, tax and accounting legislation requires expenses to be substantiated only with documents that are provided for and executed 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 preparation of monthly acts. Then the rental costs should be taken into account on the basis of the acts mentioned in the contract. Position of the financial department Letters of the Ministry of Finance of Russia dated November 9, 2006 No. 03-03-04/1/742, Federal Tax Service of Russia dated September 5, 2005 No. 02-1-07/81, Federal Tax Service of Russia for the city.
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 point of view stated above. Thus, the amount of rental payments and the procedure for their transfer are established by the lease agreement concluded in accordance with the rules established by civil law. Taking into account the above, drawing up a monthly act for the provision of rental services is mandatory if there is a corresponding indication in the rental agreement.

Monthly acts of rental services

Important

But the SUPREME COURT OF THE RUSSIAN FEDERATION in its DECISION dated February 24, 1999, Case No. GKPI 98-808, 809, concluded (excerpt): The applicants’ argument that paragraph 7 of the Instructions unlawfully established value added tax on income from the rental of property under a lease agreement due to the fact that that such an agreement cannot be classified as a contract for the provision of services cannot be considered justified. According to Art. 606 of the Civil Code of the Russian Federation, under a lease agreement (property lease), the lessor (lessor) undertakes to provide the lessee (tenant) with property for a fee for temporary possession and use or for temporary use. From the content of the above provision of the Law it follows that the lessor provides the property belonging to him to the lessee for temporary possession and use, while receiving income in the form of payment for it.

Certificate of work performed when renting premises

In accordance with paragraphs 1 and 2 of the mentioned article, all business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted. 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 whose form is not provided for in these albums must contain the following mandatory details: name of the document; date of document preparation; name of the organization on behalf of which the document was drawn up; content of a business transaction; measuring business transactions in physical and monetary terms; names of positions of persons responsible for carrying out a business transaction and the correctness of its execution; personal signatures of these persons.

Is a certificate of completion required when renting premises?

Presentation of a certificate of completion of work under a lease agreement The specified document, judging by practical data, is usually presented to tax inspectors, as well as other representatives of government bodies. 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 it is still better to draw up this act.
In addition, the certificate of completed work will help you in case of disputes with the landlord. Example. The landlord, having provided you with premises, suddenly demanded termination of the contract for the reason “Failure to comply with the requirements for property leased.” The lessor refers to the fact that you used the leased property for other purposes and significantly worsened its condition.

Certificate of completion of work, rent of premises sample

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

1. It is drawn up in writing.
2. It indicates the serial number, data identifying the property that was leased, the contract number, the amount of payment, and more.
3. The act must be signed by the parties to the agreement. It is advisable (if the act is drawn up on several pages) to sign each page of the document. This will not allow your unscrupulous partner, by removing and replacing individual pages, to make any special demands on you.
4. The text of the document indicates that the scope of the obligation was fulfilled in full, payment was made without violations, and there were no complaints about the maintenance of the premises.

The requirements of the Civil Code of the Russian Federation, provided for the rental of buildings and structures, apply to the rental of non-residential premises (information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01.06.2000 No. 53).

That is, the lease agreement for non-residential premises must stipulate the amount of rent. In the absence of a condition agreed upon in writing by the parties regarding the amount of rent, the lease agreement for non-residential premises is considered not concluded (clause 1 of Article 654 of the Civil Code of the Russian Federation).

At the same time, unless otherwise provided by the agreement, the amount of the rent may be changed by agreement of the parties within the time limits provided for by the agreement, but not more than once a year (clause 3 of Article 614 of the Civil Code of the Russian Federation).

That is, having concluded a lease agreement for non-residential premises, the parties to the agreement determine the amount of the monthly rent.

According to paragraphs. 10 p. 1 art. 264 of the Tax Code of the Russian Federation, rental payments for leased property are classified as other expenses associated with production and sales. At the same time, expenses in the form of rental payments are taken into account for profit tax purposes, provided they comply with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. That is, these expenses must be economically justified, supported by documents and carried out for activities aimed at generating income.

In accordance with paragraphs. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation, when applying the accrual method, the date of expenses in the form of lease payments is recognized as one of the dates:

Settlement date in accordance with the terms of concluded agreements;

The date of presentation to the taxpayer of documents serving as the basis for making calculations;

Last date of the reporting period.

The organization can choose one of the three proposed in paragraphs. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation of ways to recognize expenses in the form of payment to third-party organizations for the services they provide and consolidate it in the accounting policy (letter of the Ministry of Finance of Russia dated 08/29/2005 No. 03-03-04/1/183, Federal Tax Service of Russia for Moscow dated 08/06/2009 No. 16-15/080966).

At the same time, for tax purposes, leasing property is the provision of services, because the results of such activities do not have material expression, they are sold and consumed in the process of carrying out this activity (clause 5 of article 38 of the Tax Code of the Russian Federation).

Accordingly, if the contracting parties have concluded a lease agreement and signed 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, organizations have a basis for inclusion 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) (letters of the Federal Tax Service of Russia for Moscow dated June 30, 2008 No. 20-12/061162, dated March 26, 2007 No. 20-12/027737, Federal Tax Service of Russia dated 09/05/2005 No. 02-1-07/81).

In addition, Chapter 34 of the Civil Code of the Russian Federation, which regulates legal relations under a lease agreement, does not require the tenant and the lessor to monthly confirm the parties’ fulfillment of their obligations under the lease agreement by drawing up reports. Thus, monthly preparation of acts of services rendered under a lease (sublease) agreement for the purpose of documenting expenses in the form of lease payments, unless otherwise follows from the terms of the agreement, is not required (letter of the Ministry of Finance of Russia dated November 16, 2011 No. 03-03-06/1 /763, dated 10/13/2011 No. 03-03-06/4/118, dated 10/06/2008 No. 03-03-06/1/559, dated 11/09/2006 No. 03-03-04/1/742).

In the situation under consideration, the terms of the lease agreement also do not provide for issuing invoices for payment (prepayment).

At the same time, issuing an invoice for payment is not a circumstance with which the law or an agreement on the provision of paid services binds the emergence of the customer’s obligation to pay for services (Resolution of the Federal Antimonopoly Service of the Moscow District dated December 20, 2012 No. F05-14578/12 in case No. A40-10258/2012) .

In addition, expenses accepted for tax purposes taking into account the provisions of Chapter 25 of the Tax Code of the Russian Federation are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds (clause 1 of Article 272 of the Tax Code of the Russian Federation).

Accordingly, issuing or non-issuing invoices for payment does not in itself lead to the emergence of any tax obligations.

Let's summarize. So, to confirm the costs of renting premises, the following documents are required: a concluded lease agreement, documents confirming payment of rental payments, an acceptance certificate for the leased property. At the same time, to confirm the legality of recognizing expenses, the preparation of monthly acts on services rendered and invoices for payment (prepayment) is not required, unless their preparation is expressly provided for in the lease agreement.

The texts of the documents mentioned in the experts’ response can be found in the legal reference system GUARANTEE .

The document form “Rent Payment Act” belongs to the “Act” section. Save the link to the document on social networks or download it to your computer.

g. ___________ “______________ g.

Limited Liability Company "Group of Companies "___________", hereinafter referred to as the "Tenant", represented by General Director _________________, acting on the basis of the Charter, on the one hand, and Limited Liability Company "______________", hereinafter referred to as the "Subtenant", on the one hand the person of the General Director ___________________, acting on the basis of the Charter, on the other hand, drew up this Act on the following:

1. Based on the Sublease Agreement for non-residential premises, the Subtenant deposited funds in the amount of ______________) rubles into the Tenant’s cash desk. to pay rent for September. The parties have no financial claims against each other.

2. The technical condition of the premises is characterized as satisfactory.

3. This Act is drawn up in two copies, one for each of the Parties.

Tenant: Subtenant:
LLC "Group of Companies "___________" LLC "_________________"

_________________/_____________ _________________/__________________
mp mp

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