home Garden › › How to take into account input VAT when transferring leased property? About VAT deductions from the lessee How to write off VAT from leasing payments.

How to take into account input VAT when transferring leased property? About VAT deductions from the lessee How to write off VAT from leasing payments.

VAT refund when leasing a car is a procedure that can be presented in several options. Let's consider them and the role of each of the parties to the leasing transaction that participate in the tax refund in more detail.

Is car leasing subject to VAT?

The answer to this question depends on whether the leasing transaction is domestic or international. In the first case, the answer is clear: yes, since the sale of any goods on lease (unless otherwise expressly provided by law) on the territory of Russia is subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

In the case of an international transaction, the situation is different. If a Russian organization is a seller of a car sold abroad, then it has the right to apply a zero VAT rate (subclause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation). In this case, additional confirmation of zero tax is not required, since a car is a non-commodity product (clause 3 of Article 172 of the Tax Code of the Russian Federation). Leasing is a service, but for the purpose of calculating VAT, the supply of the leased object is equivalent to the supply of goods (clause 11 of Appendix No. 18 to the Treaty on the Eurasian Economic Union).

If a Russian company is a buyer of a car on lease from abroad, then it is legitimate to say that the transaction for importing a vehicle will not be subject to tax, since:

  1. Car leasing is a rental transaction (Article 665 of the Civil Code of the Russian Federation).
  2. In sub. 4 paragraphs 1 art. 148 of the Tax Code of the Russian Federation expressly states that transactions for the lease of land vehicles should not be considered as concluded on the territory of Russia.
  3. Since, as we noted above, only those transactions that are concluded on the territory of Russia are subject to VAT, there is no reason to charge VAT.

Let us note that the import of a car is actually exempt from double taxation - from paying VAT at customs and from paying tax on the basis of concluding, in fact, a leasing transaction.

What do you mean by VAT refund?

Another question is what is meant by VAT refund (in cases where it is still charged when leasing a car). The following options are possible here:

  1. Regular VAT deduction.

The most obvious interpretation of the concept of “VAT refund” can be considered the deduction of the amount of tax included in the cost of lease payments (or import VAT calculated on the basis of the value of the contract as a whole) as output VAT. The lessee has every right to include VAT reflected in lease payments as a deduction on a general basis.

  1. VAT refund when leasing a car.

This tax refund method may be a consequence of using the first one. If it turns out that the lessee’s incoming VAT amounts at the end of the quarter will be less than the outgoing ones (including leasing VAT or represented only by it), then the difference can be returned from the budget.

  1. VAT refund for leasing in case of refusal of the parties to complete the transaction and subsequent restitution (for example, if the car turned out to be of inadequate quality and the factory accepted it back).

Here you can see:

  • acceptance of VAT calculated on leasing payments for deduction by the lessor;
  • restoration of VAT accepted for deduction on the lessee's side.
  1. VAT refund upon cancellation of a transaction (declare it invalid).

Here we can talk about the same transactions as indicated in the previous paragraph, but on a different basis (and on a different time frame). Despite the similarity of both legal mechanisms, the tax consequences of each of them will differ significantly.

VAT refund as a regular deduction

We are talking about a completely standard procedure for a VAT payer - accepting the output tax (which is actually paid as part of the lease payment) for deduction when calculating the payment to the budget based on the amount of input VAT (based on revenue from counterparties within the framework of taxable transactions).

In general, the VAT deduction is applied in the quarter for which the input tax is calculated. But there are no problems with transferring the amount of output VAT to any of the future quarters over the next three years (clause 1.1 of Article 172 of the Tax Code of the Russian Federation). In this case, the invoice from the lessor for the payment from which the output VAT carried forward is calculated must be registered in the lessee's purchase book exactly for the quarter in which the corresponding amount will actually be deducted.

Don't know your rights?

If the amount of output VAT is greater than the amount of input tax, this means that the lessor indirectly overpaid tax to the budget and has the right to return the overpayment from there - in accordance with the VAT refund procedure.

How is VAT refunded to the lessee?

The procedure for VAT refund when leasing from the lessee (from the lessor, in principle, according to the same rules, if he has overpaid the outgoing VAT amounts) includes the following main stages:

  1. Submitting a declaration to the Federal Tax Service for the reporting period in which the output tax (calculated in the same period or transferred from earlier ones) exceeded the input tax (as a result, the amount of VAT to be refunded is declared in the declaration).
  2. Identification by the Federal Tax Service of the presence or absence of current arrears. If they exist, the overpayment of VAT is primarily directed towards their repayment (clause 4 of Article 176 of the Tax Code of the Russian Federation).
  3. Return of funds to the lessee to the current account or offset of the overpayment against future payments in accordance with the taxpayer’s application (clause 6 of Article 176 of the Tax Code of the Russian Federation).

That is, VAT refund when leasing a car or other object can be understood as both a credit and a refund.

If the Federal Tax Service does not make a payment to the current account within 11 days after the completion of the desk audit, then interest will be charged on the amount of debt in accordance with the refinancing rate of the Central Bank of the Russian Federation (clause 10 of Article 176 of the Tax Code of the Russian Federation).

VAT refund upon cancellation of the transaction

If the parties to the leasing agreement decide to terminate the transaction (and carry out restitution - the necessary actions to return the funds and return the leased object to the original owner so that no one has losses), then the lessor receives the right to reduce the calculated VAT by the amount of tax actually accepted leasing payments (clause 5 of Article 171 of the Tax Code of the Russian Federation).

At the same time, the parties to the transaction need to carry out a number of actions to reflect the fact of termination of the contract in accounting - within a year (clause 4 of Article 172 of the Tax Code of the Russian Federation). In this case, the most important role in these legal relations can be assigned to the lessee. The fact is that if by the time the transaction is terminated the lessee has registered the car, he must issue an invoice to the lessor for the cost of leasing payments and enter its details into his own sales book (letter of the Ministry of Finance of Russia dated 02/09/2015 No. 03-07- 11/5176). It is on the basis of this invoice that the lessor receives a deduction under clause 5 of Art. 172 of the Tax Code of the Russian Federation, and the lessee will restore VAT.

And if the lessee has not yet registered the car, then the “ball” will be in the court of the lessor, who needs to issue an adjustment invoice to the counterparty. Based on it, the second will restore VAT, and the first will accept it for deduction (letter of the Ministry of Finance of the Russian Federation dated August 10, 2012 No. 03-07-11/280).

Voluntary refusal of the parties from the transaction is a scenario that should be fundamentally distinguished from the scenario in which the transaction is declared invalid (optionally, in court).

VAT refund for an invalid transaction: nuances

A transaction may be declared invalid for various reasons (the legal grounds for this are defined in Article 166-173.1 of the Civil Code of the Russian Federation). At the same time, in the provisions of Chapter 21 of the Tax Code of the Russian Federation, which regulates the procedure for paying VAT, there are no rules that would in any way regulate taxation in the event of a leasing or other civil law agreement being declared invalid.

The norms reflected in paragraph 5 of Art. 171 of the Tax Code of the Russian Federation (and clause 4 of Article 172 of the Tax Code of the Russian Federation) are related to the only procedure - termination of the contract at the will of the parties. However, for a long time, it was their regulators and courts who considered them applicable to cases where a transaction was declared invalid (determination of the Supreme Arbitration Court of the Russian Federation dated October 9, 2014 No. 309-KG14-2300, information letter of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148).

The key thing in these norms of the Tax Code of the Russian Federation is that the VAT payer (or, alternatively, the lessor) must accept the VAT canceled due to the refusal of the transaction for deduction in the period when the invoice from the buyer is drawn up (or an adjustment invoice is applied “on his own” in the case , if the goods were not registered with the buyer).

However, the position of the RF Armed Forces, given in the ruling dated February 16, 2018 No. 302-KG17-16602 in case No. A33-17038/2015, is noteworthy. The court directly notes that the Tax Code of the Russian Federation does not regulate the adjustment of VAT in the event of a transaction being declared unlawful. And therefore he admits that such an adjustment does not necessarily have to be carried out according to the rules reflected in paragraph 5 of Art. 171 Tax Code of the Russian Federation.

Thus, the court considers it acceptable for the seller to send an updated declaration to the Federal Tax Service for the period in which the goods were originally shipped. The court's most important argument in support of this approach is that the state budget does not suffer in any way (provided that the company has fulfilled its other tax obligations).

Based on the principle of legal analogy, the new position of the RF Armed Forces is quite applicable in leasing legal relations.

A VAT refund can be several different procedures - a regular deduction, a refund of overpaid tax (refund), a deduction upon cancellation of a transaction (or refusal of both parties). Depending on the content of the transaction, the main role in documenting it can be played by both the lessor and his counterparty.

The relationship between the parties under a leasing agreement is determined by the terms of the agreement. In this article we will look at how these conditions affect the rights and obligations of the lessor, as well as its tax obligations.

Acquisition and accounting of the leased asset

The lessor is obliged to purchase the property, which will then be transferred to the lessee. In this case, as a rule, the choice of the seller is made by the lessee, but the contract may assign these powers to the lessor.

If the seller is chosen by the lessee, then it is he, and not the lessor, who is responsible for such a choice.

Let us recall that the lessor must choose the seller, provided that the lessee is a budgetary institution (paragraph 3 of Article 665 of the Civil Code of the Russian Federation).

The terms of the agreement under which the leased asset is purchased must indicate that the property will be leased - this requirement directly follows from Article 667 of the Civil Code of the Russian Federation.

When purchasing leased property, it is important to determine who will have it on their balance sheet. Please note that the tax consequences for each party to the leasing agreement largely depend on this condition.

At the time of registration of the leased property and in the presence of an invoice from the seller, the lessor accepts VAT from the cost of this property for deduction.

Income tax

In this case, the lessor writes off the costs of acquiring the leased property through depreciation (clause 2 of Article 31 of the Federal Law of October 29, 1998 No. 164-FZ “On Leasing”, hereinafter referred to as Law No. 164-FZ).

The acquired fixed asset (FPE) is accounted for at its original cost, which consists of the costs of acquisition, construction, delivery and bringing it to a condition suitable for use (paragraph 3, clause 1, article 257 of the Tax Code of the Russian Federation). Such expenses include customs duties that must be paid when importing property (letters from the Ministry of Finance of Russia dated June 19, 2009 No. 03-03-06/1/417, dated April 22, 2008 No. 03-03-06/1/286).

The costs incurred by the lessee to bring the fixed asset to a condition suitable for use are not included in the initial cost of the leased property recorded by the lessor (letter of the Ministry of Finance of Russia dated October 19, 2011 No. 03-03-06/1/677, dated January 20. 2011 No. 03-03-06/1/19).

When registering property intended for leasing, the lessor can recognize expenses at a time in the amount of no more than 10 percent (for fixed assets related to the third - seventh depreciation group - no more than 30 percent) of the initial cost of the leased asset (letters from the Ministry of Finance of Russia dated 10.03.2009 No. 03-03-05/34, dated 24.03.2009 No. 03-03-06/1/187, Federal Tax Service of Russia dated 08.04.2009 No. ShS-22-3/267, Federal Tax Service of Russia for Moscow dated 04/27/2009 No. 16-15/041125). At the same time, the possibility of applying a depreciation bonus on leased property, in the opinion of regulatory authorities, must be enshrined in the accounting policy.

According to paragraph 4 of Article 259 of the Tax Code of the Russian Federation, depreciation is accrued starting from the 1st day of the month following the month the OS was put into operation.

For the lessor, the moment of commissioning is determined by the date of transfer of the leased asset to the lessee (letter of the Ministry of Finance of Russia dated August 11, 2011 No. 03-03-06/1/475).

When calculating depreciation, the lessor can apply an accelerated depreciation coefficient, but not higher than 3 (clause 1, clause 2, article 259.3 of the Tax Code of the Russian Federation). This rule does not apply to fixed assets of the first - third depreciation groups.

The amount of accrued depreciation is written off as expenses on a monthly basis (clause 3 of Article 272 of the Tax Code of the Russian Federation).

In accordance with subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the lessor's expenses for the acquisition of leased property are taken into account as part of other expenses associated with production and sales.

Under the accrual method, expenses for the acquisition of the leased asset are taken into account by the lessor during the periods in which the agreement provides for the receipt of lease payments. In this case, the amount of expenses written off is proportional to incoming payments (clause 8.1 of Article 272 of the Tax Code of the Russian Federation).

If the lessor uses the cash method, then he has the right to recognize the cost of the leased property as expenses in accordance with paragraph 3 of Article 273 of the Tax Code of the Russian Federation, i.e. after he actually makes payment to the seller.

Please note that, in the opinion of the regulatory authorities, the lessor cannot apply a depreciation premium if the property is accounted for on the balance sheet of the lessee (letter of the Ministry of Finance of Russia dated 02/15/2012 No. 03-03-06/1/85, dated 03/10/2009 No. 03-03 -05/34, dated 03/24/2009 No. 03-03-06/1/187, Federal Tax Service of Russia dated 04/08/2009 No. ShS-22-3/267, Federal Tax Service of Russia for Moscow dated 04/27/2009 No. 16-15/ 041125).

Property tax

If the leased asset is recorded on the lessor’s balance sheet

According to paragraph 1 of Article 374 of the Tax Code of the Russian Federation, property tax is imposed on movable and immovable property, which is taken into account on the balance sheet as fixed assets according to accounting rules, even if it is transferred for temporary possession (use). Based on this, from the moment the leased asset is accepted for accounting in account 03 “Income-generating investments in material assets,” the lessor is obliged to pay property tax on this fixed asset (clause 4, paragraph 3, clause 5 of PBU 6/01 “Accounting for fixed assets funds").

If the leased asset is taken into account on the balance sheet of the lessee

In this case, the obligation to pay property tax arises from the lessee (letter of the Ministry of Finance of Russia dated January 20, 2012 No. 03-05-05-01/04, clause 3 of the Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148).

Transport tax

Regardless of who has the leased asset on their balance sheet

If vehicles are registered in the name of the lessor, then he is a payer of transport tax (Article 357 of the Tax Code of the Russian Federation). It does not matter that the lessee actually uses these vehicles.

It is also worth noting that if vehicles are registered to the lessor, but are temporarily registered by the lessee, then the payer of transport tax is still the lessor (letter of the Ministry of Finance of Russia dated May 16, 2011 No. 03-05-05-04/12, dated March 24, 2009 No. 03-05-05-04/01).

Transfer of the leased asset to the lessee

The transfer of the leased asset to the lessee is carried out in a manner stipulated by the parties to the agreement. If the contract stipulates that the property must be delivered to the lessee directly by the seller, the obligation to transfer this property lies with the seller. If the agreement provides that the lessor takes the property from the seller and then transfers it to the lessee, then it is necessary to transfer the leased asset in the manner and within the time frame established by the agreement. Other options for transferring property to the lessee, agreed upon by the parties in the agreement, are also possible.

When transferring the leased asset, a transfer and acceptance certificate is drawn up. It is drawn up in any form, except for the case when the leased asset is supposed to be accounted for on the balance sheet of the lessee. In this case, the act of form No. OS-1, approved. Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

The moment of transfer of the leased asset must be recorded either in the contract or in the transfer and acceptance certificate, since it is from this moment that the lessor has the right to charge depreciation on the leased property (if it is taken into account on his balance sheet).

Tax consequences for the lessor

Regardless of who has the leased asset on their balance sheet

At the time of transfer of property to the lessee, the lessor does not pay VAT on the sale, since there is no transfer of ownership.

Income tax

Regardless of who has the leased asset on their balance sheet

When transferring a leased asset, the lessor does not receive income from the sale, since the ownership of the property does not pass to the lessee.

Receipt of leasing payments and sanctions for their delay

The schedule for payment of lease payments is agreed upon by the parties to the agreement; it must contain an indication of the amount of payments and the frequency of their payment. Payments can be either equal (do not change depending on the payment period) or uneven (different amounts for each period). The frequency of payments can be any. The amount of leasing payments can be changed no more than once every three months, unless a different period is established in the agreement (paragraph 3, paragraph 2, article 28 of Law No. 164-FZ).

The lessee is obliged to make lease payments regularly and on time. If he fails to fulfill this obligation more than two times in a row, then the debt can be collected indisputably. To do this, you must send an order to the bank where the lessee's account is opened. Based on the order, funds are written off (if any). In addition, if the lessee violates the terms of payment of regular payments, the lessor has the right to receive penalties (Article 330 of the Civil Code of the Russian Federation).

If the agreement provides for the purchase of property, then the lease payment may include part of the purchase price. Moreover, this cost may or may not be allocated in its composition.

As a general rule, lease payments received are taken into account in income and included in the VAT tax base, but the tax consequences depend on how the condition on the amount of lease payments is formulated in the agreement.

Tax consequences for the lessor

Procedure for paying VAT on lease payments

The lessor is obliged to issue an invoice for the amount of the lease payment received and pay VAT on this amount.

A leasing agreement is an agreement for the provision of services that are sold every day, so invoices can be issued within 5 days after the end of the tax period (letters of the Ministry of Finance of Russia dated June 25, 2008 No. 07-05-06/142, dated April 4, 2007 No. 03 -07-15/47). In this case, drawing up monthly acts on the provision of services is not required (letter of the Ministry of Finance of Russia dated January 14, 2008 No. 03-03-06/1/3).

If, according to the agreement, the lease payment is due before the end of the current month, then this amount is recognized as an advance, upon receipt it is necessary to issue an invoice in accordance with paragraph 3 of Article 168 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated March 10, 2011 No. KE-4-3/3790 ) and charge VAT. As a rule, the period of service provision is related to the month, so a continuing leasing service is considered provided at the end of each month. Based on this, at the end of the month (when the service under the leasing agreement for this month is provided), it is necessary to reflect in accounting the operation of calculating VAT on the service sold under the leasing agreement. At the same time, VAT, previously calculated on the lease payment received as an advance, is accepted for deduction (clause 1, clause 1, article 167, clause 8, article 171, clause 6, article 172 of the Tax Code of the Russian Federation). Thus, the VAT tax base should be determined twice a month: at the time of receipt of the lease payment and at the time of provision of services (letter of the Ministry of Finance of Russia dated October 12, 2011 No. 03-07-14/99).

Please also note that even if the transfer of the leased asset is not subject to VAT, then it is necessary to pay VAT on the lease payment received, since the lease payment is a payment for services that are not exempt from VAT (letter of the Ministry of Finance of Russia dated August 3, 2011 No. 03-07- 08/247).

Procedure for paying VAT on the redemption price

Upon receipt of part of the redemption price, the lessor is obliged to issue an invoice for the advance payment and pay VAT on the advance payment. In the period when the final settlement of the redemption value of the leased property will be made and ownership will pass to the lessee, it is necessary:

  • issue an invoice for the shipment of property;
  • deduct the entire amount of advance VAT from the redemption price;
  • charge the amount of VAT payable on the redemption price.

The procedure for paying VAT in cases where the redemption value is not allocated as part of the lease payment

Monthly payments under a leasing agreement may be named differently in the agreement.

However, it is worth considering that if the amount that the lessor receives monthly is divided into the lease payment itself and the redemption price, then VAT must be paid on the redemption price in the manner described above. If the redemption value is not allocated in the incoming payment, then VAT must be paid on the entire amount received as on a lease payment.

Procedure for paying VAT on received sanctions for late payment

The sanctions received by the lessor for late payment, according to the regulatory authorities, are related to payment for services sold, therefore, by virtue of subparagraph 2 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation, they are subject to VAT (letter of the Ministry of Finance of Russia dated 08/09/2011 No. 03-07-11/214, dated 14.02 .2012 No. 03-07-11/41).

Procedure for paying VAT on partial payment amounts received before the transfer of leased property

Upon receipt of an advance payment before the property is transferred to the lessee, the lessor must issue an invoice for the advance payment and charge VAT on the advance payment. If this advance payment is counted as a lump sum towards the first leasing payment, then after the service is provided (at the end of the month), the entire amount of “advance” VAT can be deducted. If the received prepayment is offset in parts against each lease payment, then after the service is provided (at the end of the month), VAT can be deducted in the corresponding part.

Income tax

The procedure for accounting in income amounts that the lessor recognizes as a lease payment

The lease payment is recognized as income from ordinary activities and is accounted for in accordance with the applicable method of accounting for income and expenses.

If the lessor uses the accrual method, then income in the form of the lease payment received is recognized on the last day of the month (the date of provision of services), regardless of when this payment was received (clause 3, clause 4, article 271 of the Tax Code of the Russian Federation).

When applying the cash method, income in the form of a lease payment is recognized at the time of actual receipt of money (clause 2 of Article 273 of the Tax Code of the Russian Federation).

If lease payments are made in accordance with the schedule in uneven amounts, then income is recognized in the amount established in the schedule (letters of the Ministry of Finance of Russia dated April 17, 2009 No. 03-03-06/1/258, dated April 2, 2009 No. 03-03-06/ 1/212).

If the agreement stipulates that payments are made at different frequencies, then they can be taken into account in income either on the established date of settlements, or on the last day of the reporting (tax) period (letter of the Ministry of Finance of Russia dated April 17, 2009 No. 03-03-06/1/ 258, dated 04/02/2009 No. 03-03-06/1/212).

The procedure for accounting in income amounts recognized by the lessor as redemption value

Payments received towards the redemption value of the leased asset are recognized in advance for the lessor.

With the accrual method, all amounts received will be taken into account in income at the time of transfer of ownership of the leased property to the lessee (clause 3 of Article 271 of the Tax Code of the Russian Federation).

At the same time, income received from the sale of the leased asset can be reduced:

  • on the residual value of this property, if the leased asset was taken into account on the balance sheet of the lessor (clause 1, clause 1, article 268 of the Tax Code of the Russian Federation);
  • on the purchase price of this property, if the leased asset was taken into account on the balance sheet of the lessee (clause 2, clause 1, article 268 of the Tax Code of the Russian Federation).

This conclusion was made in the letter of the Ministry of Finance of Russia dated October 1, 2009 No. 03-03-06/1/633.

Under the cash method, all amounts received as redemption value are recognized as income at the time of receipt (clause 2 of Article 273 of the Tax Code of the Russian Federation). During the period of transfer of ownership of the leased asset to the lessee, expenses can also take into account either the residual value of the property (if the leased asset was recorded on the lessor’s balance sheet) or the costs of acquiring this property (if the leased asset was recorded on the lessee’s balance sheet).

If less than five years have passed since the transfer of the leased asset to the lessee, then during the period of sale of the property the lessor who applied the depreciation bonus is obliged to include it in non-operating income (paragraph 4, clause 9, article 258 of the Tax Code of the Russian Federation).

If the redemption price is not allocated as part of the lease payment

In this case, the entire amount received will be recognized as income from sales in the general manner: with the cash method - in the period of receipt, with the accrual method - on the last day of the month.

The procedure for accounting for received sanctions in the lessor's income

Amounts received for violation of the terms of the contract are taken into account in income on the basis of paragraph 3 of Article 250 of the Tax Code of the Russian Federation. However, it is worth considering that when applying the accrual method, sanctions are recognized as income in the amount established by the agreement. If the amount of sanctions is not established by agreement, then the taxpayer is not obliged to include them in non-operating income (Article 317 of the Tax Code of the Russian Federation).

The procedure for accounting in income amounts of partial payment received before the transfer of leased property

Advances received by a taxpayer who uses the accrual method are not taken into account in income (clause 1, clause 1, article 251 of the Tax Code of the Russian Federation).

If the taxpayer uses the cash method, then the prepayment received under the contract is reflected in income at the time of receipt (clause 2 of Article 273 of the Tax Code of the Russian Federation).

Inseparable improvements to the leased asset

Improvements to leased property may be separable or inseparable.

Separable improvements belong to the lessee; the lessor may not even know that they were made.

Inseparable improvements must be made with the consent of the lessor.

If such consent is obtained, the lessor reimburses the cost of these improvements to the lessee. However, the contract may provide that inseparable improvements are made at the expense of the lessee. If the lessee has not received written consent to carry out inseparable improvements, then he cannot demand compensation from the lessor for their cost. In this case, there will be no tax consequences for the lessor.

Tax consequences for the lessor when performing inseparable improvements with his consent

If, when transferring inseparable improvements, the lessee issues an invoice, then the presented VAT can be deducted (letter of the Federal Tax Service of Russia for Moscow dated January 26, 2007 No. 19-11/06916).

In this case, according to the financial department, the lessor has no right to a deduction on the lessee’s invoice (see letter of the Ministry of Finance of Russia dated April 25, 2011 No. 03-07-14/39).

As justification, it is stated that invoices received during the gratuitous transfer of goods (work, services) are not registered in the purchase book (clause 11 of the Rules, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914, a similar norm - p 19 Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Income tax

If the lessor compensates for the cost of inseparable improvements

Provided that inseparable improvements are made in the form of capital investments, their accounting is carried out according to the rules of Article 258 of the Tax Code of the Russian Federation, established for accounting for inseparable improvements when leasing property. According to paragraph 5 of paragraph 1 of Article 258 of the Tax Code of the Russian Federation, these capital investments are subject to depreciation from the lessor.

If the lessor does not compensate for the cost of inseparable improvements

In this case, the inseparable improvements are amortized by the lessee (paragraph 6, clause 1, article 258 of the Tax Code of the Russian Federation).

Property tax

If the leased asset is recorded on the lessor’s balance sheet

On the one hand, inseparable improvements belong to the lessor.

At the same time, until these improvements are transferred to him (upon the return of the leased asset or at the time of compensation for the cost of inseparable improvements), they must be taken into account by the lessee. It is he who will be the payer of the property tax in this case (letters of the Ministry of Finance of Russia dated November 3, 2010 No. 03-05-05-01/48, dated December 22, 2010 No. 03-05-05-01/62, Decision of the Supreme Arbitration Court of the Russian Federation dated January 27. 2012 No. 16291/11).

If the leased asset is taken into account on the balance sheet of the lessee

The lessee will increase the value of the leased property and pay property taxes.

Return of the leased item

If, under the terms of the agreement, ownership of the leased asset does not pass to the lessee, then he must return the property at the end of the lease within the period established by the agreement.

In case of untimely return of the leased property, the lessor may recover payments from the lessee for the entire period from the end of the contract until the actual return of the property. If the payments received do not cover the lessor's losses, then he can also recover losses, even if the contract provides for a penalty.

Tax consequences for the lessor when returning the leased asset

Regardless of whose balance sheet the leased asset is taken into account

Since the ownership of the leased asset remained with the lessor throughout the entire term of the lease agreement, no VAT obligations arise when returning the leased property.

Income tax

In this case, you can continue to charge depreciation on the fixed asset, but without applying an increasing factor (clause 1, clause 2, article 259.3 of the Tax Code of the Russian Federation).

In this case, the leased property is registered at its residual value, determined according to the tax accounting data of the lessee (letter of the Ministry of Finance of Russia dated January 11, 2005 No. 03-03-01-04/2/2). If the residual value is more than 40,000 rubles, then the property received from the lessee is taken into account as fixed assets. If the leased asset is fully depreciated by the lessee, then when returning it to the lessor it can be taken into account at a conditional valuation of one ruble (clause 7 of the Instructions, approved by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15). In this case, the cost of the property is taken into account as a lump sum in material costs.

Property tax

If the property was recorded on the lessor’s balance sheet

The lessor continues to pay property tax in the same manner.

If the property was recorded on the lessee’s balance sheet

When the leased asset is returned, it is accepted for accounting as a fixed asset in account 01. This leads to the fact that the lessor becomes a payer of property tax in relation to this fixed asset.

Transport tax

Regardless of whose balance sheet the property was on

If the vehicles were registered in the name of the lessee, then after they are re-registered in the name of the lessor, the latter will become a transport tax payer. If the vehicles were registered in the name of the lessor, then he continues to pay transport tax.

The procedure for accounting for payments for late return of the leased asset

The amounts received by the lessor for violation of obligations, according to the regulatory authorities, are associated with payment for services sold, therefore, by virtue of subparagraph 2 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation, they are subject to VAT (letter of the Ministry of Finance of Russia dated October 24, 2008 No. 03-07-11/344).

At the same time, in judicial practice there is an opinion that sanctions received by suppliers under business contracts (in this case by the lessor) do not apply to amounts associated with settlements for payment for goods sold and cannot increase the VAT tax base (see Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 5, 2008 No. 11144/07).

Income tax

Payments paid for late return of the leased asset are included by the lessor in non-operating income on the basis of paragraph 3 of Article 250 of the Tax Code of the Russian Federation. Moreover, if amounts are collected by court decision, then the taxpayer using the accrual method takes them into account in income on the date the court decision enters into force (clause 4, paragraph 4, article 271 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 17, 2011 No. 03- 03-06/1/669). And if payments are made without going to court, then on the date of recognition by the debtor (letter of the Ministry of Finance of Russia dated November 9, 2011 No. 03-03-06/1/734).

So, we have examined the tax consequences of concluding a leasing agreement for the lessor, as well as his rights and obligations based on the terms of the agreement.

All the information presented is available in the ITS PROF system in the Handbook of Contractual Relations in the “Legal Support” Section (see Fig. 1).


I am interested in the answer to the question: in June 2016, we leased a grain harvester for a period of 3 years. The contract states that we maintain this asset for tax and accounting purposes throughout the entire leasing period and calculate depreciation. the coefficient is set to 1.4167. By mistake, we took it into account on the balance sheet account and have already submitted the VAT return. We pay lease payments every month and receive invoices from the Lessor every month. Is it correct that we did not take into account the entire amount of the acquired fixed assets at once, but now partially show it in the VAT return, thereby we have extended the VAT amount over three years. We do not pay property taxes because... this is movable property

In your VAT return, reflect only the VAT deduction on lease payments. You have the right to claim this deduction within a three-year period. Therefore, it is not necessary to clarify submitted VAT returns.

There is no input VAT on leased property, since the leasing transaction is not subject to VAT.

Do not pay property tax if the property was leased in 2016 not as a result of a transaction with a related party, or as a result of reorganization or liquidation.

In accounting and tax accounting, reflect leasing transactions as follows.

Accounting

Receipt of property

Accept the leased property on the balance sheet at the cost consisting of the lessor's expenses for the purchase of the leased property. Reflect the receipt of the leased asset on the balance sheet of the lessee with the following entries:


– the value of the property received under the leasing agreement is reflected (without VAT, since the transfer of leased property to the balance sheet of the lessee is not subject to this tax).


– property received under lease is reflected in fixed assets.

Depreciation

Since the leased asset is accounted for on your balance sheet (the balance sheet of the lessee), calculate depreciation. Do this from the 1st day of the month following the month of commissioning. Reflect the depreciation calculation by posting:


– depreciation has been accrued for the current month on leased property to reduce the debt of the lessee to the lessor for the leased property.

Leasing payments

Attribute lease payments to current expenses in accordance with the payment schedule:


– leasing payment accrued;


– input VAT on leasing services is taken into account.


– submitted for deduction of input VAT on leasing services.


– lease payment has been paid.

The lease payment paid in advance should be offset in the manner prescribed by the leasing agreement (for example, to pay for the leasing service for the first month. If the procedure for offsetting the advance is not provided, apply the advance to payment for the leasing service for the entire period of the agreement. Therefore, offset the advance within this period. When offsetting the advance, make the following entry:

Debit 60 (76) subaccount “Settlements for the use of the leased asset” Credit 60 (76) subaccount “Settlements for advances issued”
– the advance payment under the leasing agreement is offset against payment for the first month of use of the leased property;

Debit 76 subaccount “Calculations for VAT on advances issued” Credit 68 subaccount “Calculations for VAT”

VAT, previously accepted for deduction from advance payments, has been restored.

Redemption of the leased asset

At the end of the lease agreement, reflect the disposal of the leased property. Since it was listed on your balance sheet, make the following entries:


– the amount of accrued depreciation on the leased asset is written off;


– the residual value of the leased property is written off.

If the leasing agreement provides for a repurchase, then reflect the recording of the purchased leased property in the manner prescribed for newly acquired property. Account for purchased leased property at the redemption value minus VAT. Reflect the capitalization of the purchased leased property with the following entries:

Debit 08 (10.41) Credit 60 subaccount “Calculations for the repurchase of the leased asset”

The acquisition of leased property is reflected;

VAT is taken into account on the redemption price of the leased asset;

The redemption value of the property is transferred to the lessor;

Debit 68 subaccount “VAT calculations” Credit 19

Input VAT is required to be deducted from the cost of purchased equipment;

Debit 01 Credit 08

Leased property is taken into account (if, according to the accounting policy, low-value fixed assets are taken into account as part of fixed assets).

Tax accounting

Receipt of leased property

Similar to accounting for tax purposes, accept the leased asset for tax accounting at the cost consisting of the lessor's expenses for the purchase of the leased asset.

Depreciation

Since the leased asset is included in your balance sheet, you depreciate it. When calculating depreciation, you can apply an accelerated coefficient of no higher than 3, unless the leased asset belongs to the third depreciation group. Charge depreciation to expenses in the general manner.

Leasing payments

Since the leased asset is accounted for on your balance sheet, then include the amount of the lease payment minus depreciation as other expenses.

Redemption of leased property

If the leasing agreement provides for redemption, register the leased property at the redemption value as part of depreciable property or as part of materials (goods) - depending on the size of the redemption value and the purpose of the purchased object (it is intended to be used in business or will be sold).

Rationale

Oleg the Good, Head of the Corporate Income Tax Department of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

How can a lessee take into account the receipt of leased property?

86.77971 (6,9)

The leased property, which according to the agreement is taken into account on your balance sheet, should be taken into account as an object of fixed assets. To do this, open a subaccount “Property received on lease” to account 08 “Investments in non-current assets”. On it reflect the initial cost of the leased property, namely the lessor’s costs for the following:

  • acquisition of property;
  • transfer of property for leasing (transportation, installation, etc.).

This information is usually indicated in the contract and the acceptance certificate.

Please note that the initial cost of the leased property is not equal to the price of the lease agreement. Indeed, in leasing payments, in addition to compensation for the cost of property, the lessor’s income from the service of providing the object for temporary use is also provided. Thus, on account 08, reflect only the actual obligations to the lessor at the cost of the property.*

If the item is lost (broken, stolen), you will only have to reimburse the cost of the property, excluding payments for its use. In addition, it happens that the value of the property exceeds the contract price, for example, when expensive property is leased without purchase for a short period.

When receiving leased property on your balance sheet, make the following entries:

Debit 08 subaccount “Property received under lease” Credit 76 subaccount “Cost of the leased asset”
– the value of the property received under the leasing agreement is reflected (without VAT, since the transfer of leased property to the balance sheet of the lessee is not subject to this tax).

After this, accept the leased property for accounting account 01"Fixed assets". To do this, to account 01 open a separate sub-account “Fixed assets received on lease”. Make an entry in accounting:

Debit 01 sub-account “Fixed assets received on lease” Credit 08 sub-account “Property received on lease”
– property received under lease is reflected in fixed assets.

This procedure follows from the Instructions for the chart of accounts (accounts).*

An example of reflecting the receipt of property on lease in the lessee's accounting. The property is recorded on the lessee's balance sheet

LLC “Production Company “Master”” received equipment on lease in January. The cost of the property is 967,000 rubles. (including VAT – RUB 147,508). According to the agreement, the balance holder is the lessee.

In January, Master's accountant made the following entries:

Debit 08 subaccount “Property received under lease” Credit 76 subaccount “Cost of the leased asset”
– 819,492 rub. (967,000 rubles – 147,508 rubles) – reflects the cost of leased equipment;

Debit 01 sub-account “Fixed assets received on lease” Credit 08 sub-account “Property received on lease”

Income tax

In itself, leasing property does not have tax consequences. There is no sale of the property; the lessor remains the owner.

Depreciation on leased property must be calculated by the party on whose balance sheet the leased asset is taken into account. paragraph 10 Article 258, subparagraph 1 paragraph 2 of article 259.3 of the Tax Code of the Russian Federation. Therefore, accounting for leased property when calculating income tax depends on whose balance sheet it is listed on:

The main differences and features of accounting can be found in table.

Property on the balance sheet of the lessee

Include assets that are accounted for on your balance sheet as depreciable when performing all necessary conditions.*

Exceptions are provided:

Depreciation on leased property of service industries and farms consider separately ().

86.77973 (6,9)

Determine the initial cost of the property leased according to the lessor's data as the amount of his expenses (excluding VAT) for the acquisition, manufacture, construction of the object ( para. 3 p. 1 art. 257 Tax Code of the Russian Federation).

The initial cost of the property does not include leasing payments* ( clause 1 art. 257 Tax Code of the Russian Federation , letter of the Ministry of Finance of Russia dated November 3, 2010 No. 03-07-11/434).

For information on how lease payments are reflected in expenses, see:

12.79994 (6,9)

Situation: how to confirm the initial cost of property leased. Leased property is accounted for on the balance sheet of the lessee

Confirm the amount of the initial cost with copies of documents on the lessor's expenses.

The cost of the leased property is determined as the amount of expenses (excluding VAT) incurred by the lessor for the acquisition, manufacture, construction of the object ( para. 3 p. 1 art. 257 Tax Code of the Russian Federation). To do this, obtain from the lessor data on the initial cost of the leased asset, reflected in his tax accounting ( letter of the Ministry of Finance of Russia dated July 30, 2004 No. 03-03-08/117).

The amount of the initial cost of the property must be confirmed by copies of documents on the lessor’s expenses for the acquisition of the leased property.*

The chief accountant advises: you can confirm the initial cost of the leased asset with other documents.

The parties to the transaction can specify the initial cost of the leased property directly in the leasing agreement ( clause 1 art. 10 of the Law of October 29, 1998 No. 164-FZ , clause 4 art. 421 Civil Code of the Russian Federation). In addition, the required amount can be indicated in act of acceptance and transfer of property, which is drawn up when transferring property on lease ( instructions, approved Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 , Part 1 Art. 9 of the Law of December 6, 2011 No. 402-FZ).

If the value of the leased property is not separately identified either in the leasing agreement or in the transfer and acceptance certificate, you can ask the lessor to provide any other source of information. For example, a certified extract from his tax register for accounting of fixed assets.

However, it cannot be ruled out that the lack of copies of primary documents confirming the lessor’s expenses may cause a dispute with controllers.

Oleg

Application of increasing factors

86.72761 (6,7,9,21)

Some objects in tax accounting can be depreciated using increasing factors (i.e., in an accelerated mode). These include fixed assets that:

  • are objects with high energy efficiency or have a high energy efficiency class (if the definition of such a class is provided for by law). An increasing factor of no higher than 2.0 can be applied to such fixed assets ( subp. 4 paragraphs 1 art. 259.3 Tax Code of the Russian Federation).Scroll facilities with high energy efficiency approved by Decree of the Government of the Russian Federation of June 17, 2015 No. 600 ;
  • leased. For such objects, the lessor or lessee (depending on whose balance sheet the leased item is taken into account) has the right to apply an increasing factor of no higher than 3.0. The increasing factor does not apply to fixed assets of the first, second or third depreciation groups. This restriction is set paragraph 2 subparagraph 1 of paragraph 2 of Article 259.3 of the Tax Code of the Russian Federation;*

Oleg Khoroshiy, head of the corporate income tax department of the department of tax and customs policy of the Ministry of Finance of Russia

How can a lessee take into account lease payments for the use of property?

Accounting: leasing payments

86.87770 (6,9)

When reflecting leasing payments in accounting, be guided by:

Calculation of lease payment

In accounting, reflect leasing payments monthly as expenses in correspondence with settlement accounts (,).

If you are going to use the leased asset in the process of production and sale of goods (works, services), then reflect the payments on the expense accounts for ordinary activities:

Debit 20 (25, 26, 44...) Credit 60 (76) subaccount “Payments for the use of the leased asset”

In other cases, reflect other expenses:

Debit 91-2 Credit 60 (76) subaccount “Payments for the use of the leased asset”
– a lease payment has been accrued for the property used by the organization.

VAT

Reflect the input VAT on account 19:

Debit 19 Credit 60 (76) subaccount “Payments for the use of the leased asset”
– input VAT on leasing services is taken into account.

Having received invoices from the lessor, input VAT can be deducted, if, of course, all other necessary conditions. Make the wiring like this:

Debit 68 subaccount “VAT calculations” Credit 19
– submitted for deduction of input VAT on leasing services.

Transfer of lease payment

After transferring the money to the lessor, make an accounting entry:

Debit 60 (76) subaccount “Payments for the use of the leased asset” Credit 51
– lease payment has been paid.*

This order follows from the provisions of paragraphs , , , and PBU 10/99 and the Instructions for the chart of accounts (accounts , , , , , , , ).

Recognize expenses in accounting in the amount of the cost of services for each current month, established by the schedule leasing payments. Moreover, regardless of whether you have transferred the payment to the lessor or not yet. This is due to the fact that costs are accepted in accounting in monetary terms equal to the amount of their payment and (or) accounts payable to the lessor. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the agreement (clauses and 6.1 PBU 10/99).

Situation: How can a lessee reflect in accounting payments and depreciation on leased property, which is recorded on its balance sheet?

Expenses need to reflect only the amount of lease payments. There is no need to separately take into account depreciation on leased property in expenses. And that's why.

Leasing payments include:

  • lessor's income
  • reimbursement of the lessor's costs associated with the acquisition, transfer of property to the lessee and other services provided for in the contract.*

An example of how lease payments are reflected in the lessee's accounting. Leased property is accounted for on the balance sheet of the lessee

LLC "Production Company "Master"" in January 2009 received production equipment under a lease agreement without the right to buy for a period of 5 years (60 months). Under the terms of the agreement, the equipment is listed on the balance sheet of the lessee. The cost of the property is 967,000 rubles. (including VAT – RUB 147,508). The total amount of leasing payments under the agreement is RUB 1,300,000. (including VAT – RUB 198,305). The monthly leasing payment amount according to the schedule is RUB 21,667. (including VAT - 3305 rubles). The first payment is due in January 2009.

The Master's accountant determined the useful life based on the contract term - 5 years (60 months). In accounting, an organization calculates depreciation using the straight-line method.

In January, the following entries were made in the organization's accounting records.

Debit 08 subaccount “Property received under lease” Credit 76 subaccount “Cost of the leased asset”

Debit 01 sub-account “Fixed assets received on lease” Credit 08 sub-account “Property received on lease”
– 819,492 rub. – equipment leased was put into operation.

Monthly starting from January 2009 until the end of payments according to the payment schedule:



– 3305 rub. – input VAT on the amount of the lease payment for the current month is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19


– 21,667 rub. – the lease payment for the current month has been paid.

Every month from February until the property is returned:

Debit 76 subaccount “Cost of the leased asset” Credit 02 subaccount “Depreciation of property received under lease”
– 13,658 rub. (RUB 819,492: 60 months) – depreciation was accrued to reduce the amount of liabilities for the cost of property received for temporary use.

When calculating depreciation, the lessee can apply an accelerated depreciation rate. The coefficient cannot be higher than 3.

But the accelerated coefficient can be used only if depreciation is calculated in accounting using the reducing balance method. It is not possible with other methods.

An example of calculating depreciation in accounting for a leased asset using the reducing balance method with an acceleration factor of 3

LLC "Production Company "Master"" received leased property under a contract without redemption in January and put it into operation. The cost of the property received is RUB 967,000. (including VAT – RUB 147,508). The equipment is accounted for on the lessee's balance sheet.

The useful life of the equipment is 6 years (72 months).

In accounting, depreciation for this equipment is calculated based on the declining balance method with an acceleration factor of 3.

The annual depreciation rate is:
16 years? 100% = 16.6667%.

The annual depreciation amount for 2013 was:
RUB 409,747 ((967,000 rub. - 147,508 rub.) ? 3 ? 16.6667%).

Starting from February 2013, “Master” accrues monthly depreciation of equipment in the amount of 34,146 rubles. (RUB 409,747: 12 months).

The residual value of the equipment at the end of 2013 will be:
RUB 443,886 (967,000 rub. – 147,508 rub. – (34,146 rub. ? 11 months).

In 2014 (and subsequent years), the accountant recalculates the annual depreciation amount based on the residual value of the equipment.

The annual depreciation amount for 2014 will be:
RUB 221,943 (RUB 443,886 ? 3 ? 16.6667%).

Starting from January 2014, “Master” accrues monthly depreciation on equipment in the amount of 18,495 rubles. (RUB 221,943: 12 months).

Income tax: leasing payments

Expense amount

The extent to which lease payments should be taken into account when calculating income tax depends on whose balance sheet the leased asset is listed on - on lessor's balance sheet or at lessee's balance sheet.*

By including depreciation as an expense, the lessee already takes into account a certain part of the lease payment in its costs. Therefore, when calculating income tax on other expenses, you need to write off only the remaining part of the leasing fee (minus the amount of accrued depreciation) (). Otherwise, the tax cost may be unlawfully doubled ( clause 5 art. 252 Tax Code of the Russian Federation).*

An exception is provided for organizations that use the cash method of tax accounting. They do not need to adjust the amount of lease payments for accrued depreciation. The fact is that under the cash method, depreciation is allowed only for paid property received into ownership ( subp. 2 p. 3 art. 273 Tax Code of the Russian Federation). And since leased property can become the property of the lessee only if its redemption is envisaged, it is impossible to depreciate the received object until this moment ( letter of the Ministry of Finance of Russia dated November 15, 2006 No. 03-03-04/1/761).

Consequently, regardless of whose balance sheet the leased asset is recorded on, under the cash method all lease payments are included in other expenses as they are paid ().

An example of reflection in accounting and taxation by the lessee of calculations for leasing payments. Leased property is accounted for on the balance sheet of the lessee

LLC "Production Company "Master"" in January received production equipment under a leasing agreement for a period of 5 years (60 months). Under the terms of the agreement, the equipment is listed on the lessee’s balance sheet and is subject to return to the lessor. The cost of the property is 967,000 rubles. (including VAT – RUB 147,508). The total amount of leasing payments under the agreement is RUB 1,300,000. (including VAT – RUB 198,305). The amount of the monthly lease payment to be transferred according to the schedule starting in January is RUB 21,667. (including VAT - 3305 rubles).

The useful life according to the classification of fixed assets subject to application for tax purposes is 6 years (72 months). In accounting and tax accounting, an organization calculates depreciation using the straight-line method.

The monthly depreciation rate was:
– 1.3889% = 1: 72 months. ? 100.

The monthly depreciation amount is:
– 11,382 rub. = (967,000 rub. – 147,508 rub.) ? 1.3889%.

In January, the following entries were made in the organization’s accounting:

Debit 08 subaccount “Property received under lease” Credit 76 subaccount “Cost of the leased asset”
– 819,492 rub. (967,000 rubles – 147,508 rubles) – the cost of the property received is reflected on the balance sheet;

Debit 01 sub-account “Fixed assets received on lease” Credit 08 sub-account “Property received on lease”
– 819,492 rub. – leasing equipment was put into operation;

Debit 20 Credit 60 subaccount “Payments for the use of the leased asset”
– 18,362 rub. (RUB 21,667 – RUB 3,305) – lease payment accrued for January;

Debit 19 Credit 60 subaccount “Payments for the use of the leased asset”
– 3305 rub. – input VAT has been taken into account on the amount of the leasing payment for January;

Debit 68 subaccount “VAT calculations” Credit 19
– 3305 rub. – submitted for deduction of input VAT on leasing services;

Debit 60 subaccount “Payments for the use of the leased asset” Credit 51
– 21,667 rub. – the lease payment for January is listed.

The organization uses the accrual method and pays taxes monthly. When calculating income tax for January, the accountant took into account the amount of the lease payment in expenses - 18,362 rubles. Since accounting in January also recognized an expense in the amount of 18,362 rubles, there are no differences according to PBU 18/02.

Monthly from February until the end of the contract:

Debit 76 subaccount “Cost of the leased asset” Credit 02 subaccount “Depreciation of property received under lease”
– 11,382 rub. – depreciation of the leased asset has been calculated for the current month;

Debit 20 Credit 60 subaccount “Payments for the use of the leased asset”
– 18,362 rub. (RUB 21,667 – RUB 3,305) – lease payment accrued for the current month;

Debit 19 Credit 60 subaccount “Payments for the use of the leased asset”
– 3305 rub. – input VAT on the lease payment amount is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
– 3305 rub. – submitted for deduction of input VAT on leasing services;

Debit 60 subaccount “Payments for the use of the leased asset” Credit 51
– 21,667 rub. – the lease payment for the current month is listed.

The Master's accountant recognized the following monthly expenses in tax accounting:
– accrued depreciation – 11,382 rubles;
– leasing payments minus accrued depreciation – 6980 rubles. (RUB 18,362 – RUB 11,382).

Thus, the total amount of monthly expenses recognized in tax accounting (RUB 18,362) is equal to the amount of costs reflected in accounting (RUB 18,362). Therefore, the differences in PBU 18/02 does not occur.*

Oleg Khoroshiy, head of the corporate income tax department of the department of tax and customs policy of the Ministry of Finance of Russia

How can a lessee take into account lease payments in relation to the redemption value?

Accounting

The procedure for recording the redemption of property in accounting depends on several conditions:

  • how the redemption price is paid - during the contract (in advance) or at its end;
  • on whose balance sheet the property is recorded during the contract.

In this case, it is necessary to correctly reflect the payment of the redemption price, the write-off of the leased property and its acceptance as one’s own.

Payment of redemption price

86.67169 (6,9)

Payments for the redemption of leased property should not be included in expenses until the transfer of ownership. Does not apply to them accounting procedure leasing payments for temporary use of property.

Reflect calculations for the repurchase of leased property as a debit bills 60(), opening a sub-account for it “Calculations for the redemption of the leased asset”. When payment of the redemption price is provided at the end of the contract, reflect this operation in accounting as follows:

Debit 60 (76) subaccount “Calculations for the repurchase of the leased asset” Credit 51 (50...)
– the redemption price of the leased asset has been paid.

If you transfer the redemption value during the term of the contract, then apply these amounts to advances. Do this until ownership of the leased asset passes from the lessor to your organization. For convenience, use a separate subaccount “Calculations for advances issued” to count 60 ():

Debit 60 (76) subaccount “Settlements on advances issued” Credit 51
– an advance is transferred towards the redemption value of the property received under lease.

Don't forget to reflect VAT on the advance:

Debit 19 Credit 76 subaccount “Calculations for VAT on advances issued”
– VAT paid as part of the advance payment is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
– submitted for deduction of input VAT upon receipt of an invoice for the advance payment.

And at the moment of transfer of ownership, make the following entries:

Debit 60 (76) subaccount “Settlements for the repurchase of the leased asset” Debit 60 (76) subaccount “Settlements for advances issued”
– the advance is credited towards repayment of the redemption value of the leased asset;

Debit 19 Credit 68 subaccount “VAT calculations”
– VAT previously claimed for deduction on advances has been restored;

Debit 76 subaccount “Calculations for VAT on advances issued” Credit 19
– the restored amount of VAT is written off.

This order follows from the provisions paragraph 1 Article 19 of the Law of October 29, 1998 No. 164-FZ, articles and the Civil Code of the Russian Federation, paragraphs, PBU 10/99 and Instructions for the chart of accounts(accounts , , , , , ).*

In what order the transfer of ownership of the leased asset should be reflected in accounting depends on whose balance sheet this object was listed on during the term of the contract: lessor or lessee.

Property on the balance sheet of the lessee

86.67171 (6,9)

If the leased asset was accounted for lessee's balance sheet(i.e. your organization) on account 01, then first reflect its disposal in the following order:

Debit 02 subaccount “Depreciation of leased property” Credit 01 subaccount “Fixed assets received on lease”
– the amount of accrued depreciation on the leased asset is written off;

Debit 76 subaccount “Cost of the leased asset” Credit 01 subaccount “Fixed assets received under lease”
– the residual value of the leased property is written off (if it is not yet fully depreciated at the time of redemption).

This accounting procedure follows from paragraphs, PBU 6/01, Instructions for the chart of accounts(accounts , , , ).

Once ownership of the property has transferred to your organization, record the item as newly acquired.

An example of a lessee reflecting in accounting calculations under a leasing agreement with the right to buy. The agreement provides for payment of the redemption price upon expiration of its validity period. Leased property is recorded on the lessee's balance sheet. The contract term is less than the useful life

In April 2015, LLC “Production Company “Master”” received equipment under a leasing agreement for five years (60 months). Upon expiration of the agreement, “Master” buys the leased item. The useful life of the property is six years (72 months). The cost of the property is 967,000 rubles. (including VAT – RUB 147,508).

The total amount of leasing payments for the entire leasing period is RUB 1,300,000. (including VAT – RUB 198,305). The distribution of payments by type of expense is as follows:

  • the redemption price payable upon termination of the contract is RUB 216,667. (including VAT – RUB 33,051);
  • cost of using property (financial lease) – RUB 1,083,333. (including VAT – RUB 165,254).

The amount of the monthly lease payment for the use of the property according to the schedule is RUB 18,056. (RUB 1,083,333: 60 months), including VAT – RUB 2,754.

In the agreement, the parties agreed that leasing payments begin to accrue from the month following the month of transfer of the equipment to the “Master”. The property is transferred to the balance of the lessee.

In April 2015, Master’s accountant recorded the following entries in the accounting books:

Debit 08 Credit 76 subaccount “Cost of the leased asset”
– 819,492 rub. (967,000 rubles – 147,508 rubles) – reflects the cost of the leased asset transferred to the Master’s balance sheet;

Debit 01 Credit 08
– 819,492 rub. – equipment is included in fixed assets.

Monthly from May 2015 until the end of the contract in April 2020:

Debit 76 subaccount “Cost of the leased asset” Credit 02 subaccount “Depreciation of leased property”
– 11,382 rub. (RUB 819,492: 72 months) – depreciation was accrued for the current month to reduce the amount of liabilities for the cost of property received for temporary use;

Debit 20 Credit 60 subaccount “Payments for the use of the leased asset”
– 15,302 rub. (RUB 18,056 – RUB 2,754) – leasing payment for the use of equipment has been accrued;

Debit 19 Credit 60 subaccount “Payments for the use of the leased asset”
– 2754 rub. – input VAT on the leasing payment is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
– 2754 rub. – submitted for deduction of input VAT on leasing services;

Debit 60 subaccount “Payments for the use of the leased asset” Credit 51
– 18,056 rub. – the leasing payment is transferred.

In April 2020:

Debit 02 subaccount “Depreciation of leased property” Credit 01 subaccount “Fixed assets received on lease”
– 682,920 rub. (RUB 11,382 ? 60 months) – at the end of the contract, the accrued depreciation of the leased asset is written off;

Debit 76 subaccount “Cost of the leased asset” Credit 01 subaccount “Fixed assets received under lease”
– 136,572 rub. (RUB 819,492 – RUB 682,920) – leased property is written off from accounting at its residual value;

Debit 08 Credit 60 subaccount “Calculations for the repurchase of the leased asset”
– 183,616 rub. (216,667 rubles – 33,051 rubles) – the acquisition of equipment is reflected;

Debit 19 Credit 60 subaccount “Calculations for the repurchase of the leased asset”
– 33,051 rub. – VAT is taken into account on the redemption price of the leased asset;

Debit 60 subaccount “Calculations for the repurchase of the leased asset” Credit 51
– 216,667 rub. – the redemption value of the property is transferred to the lessor;

Debit 68 subaccount “VAT calculations” Credit 19
– 33,051 rub. – submitted for deduction of input VAT from the cost of purchased equipment;

Debit 01 Credit 08
– 183,616 rub. – purchased equipment is accepted for accounting.

From the next month after the equipment was registered, the accountant began calculating depreciation.*

Receipt of redeemed property

86.67172 (6,9)

Accept the purchased property for accounting as an object of your own fixed assets, inventories or goods - depending on the cost at which your organization ultimately purchased this object and for what purposes it will be used in the future. Based on this, use the corresponding accounting accounts ( , , ...):

Debit 08 (10, 41...) Credit 60 (76) subaccount “Calculations for the repurchase of the leased asset”
– the acquisition of the former leased asset is reflected;

Debit 19 Credit 60 (76) subaccount “Calculations for the repurchase of the leased asset”
– VAT is taken into account on the redemption price of the leased asset;

Debit 68 subaccount “VAT calculations” Credit 19
– submitted for deduction of input VAT upon receipt of the invoice.

Accept property for accounting at the acquisition price, that is, at redemption value, but taking into account other costs associated with the transfer of ownership (for example, state duties).*

Write off the cost of inventories or goods as expenses as soon as you transfer them into production or sell them ( paragraph 93 instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n , ).*

Income tax

86.67173 (6,9)

In tax accounting, costs in the amount of leasing payments for the use of property reduce the base for calculating income tax. The procedure for recognizing such costs depends on the method of determining income and expenses and on whose balance sheet the leased asset is listed.

But for the recognition of expenses in the form of redemption value, it does not matter which party accounted for the leased property on its balance sheet before its redemption. The redemption value of the leased asset is a payment for the acquisition of ownership of the property, and not for the use and possession of it. Consequently, such expenses can be recognized after the end of the leasing agreement in the usual manner established for the recognition of costs for the acquisition of a new object. That is, depending on whether such property is recognized as depreciable or not. In addition, the cost recognition procedure will be different for property that will be used in production and intended for sale.

If you plan to use the purchased property in production and it complies all criteria of depreciable, then write off the costs of its acquisition through depreciation ( clause 1 art. 256 , clause 4 art. 259 Tax Code of the Russian Federation).

In the initial cost of such property, in addition to the redemption price, also include the costs associated with the transfer of ownership. VAT and excise taxes at original cost general rule don't take it into account.

Determine the depreciation rate for such property based on its useful life. However, do not forget to reduce this period for the period of its operation before redemption. That is, the period provided for the depreciation group to which the property belongs can be reduced by the period of time during which it was leased. In this case, it does not matter on whose balance sheet the object was listed. This possibility is provided paragraph 7 Article 258 of the Tax Code of the Russian Federation. In addition, part of the redemption costs can be recognized at a time by applying depreciation bonus.

This order follows from the provisions paragraph 1 Article 256, paragraph 1 Article 257, and point 4 Article 259 of the Tax Code of the Russian Federation and is confirmed in letters from the Ministry of Finance of Russia dated May 18, 2012 No. 03-03-06/1/253 And dated November 3, 2010 No. 03-07-11/434.

If the purchased item cannot be classified as depreciable, but you plan to use it in production activities, take it into account as part of material costs. In this case, the organization has the right to independently determine the procedure for writing off such an object, taking into account the period of its use and other economic indicators. For example, at a time or evenly over several reporting periods ( subp. 3 p. 1 art. 254 Tax Code of the Russian Federation).

If the purchased object is intended for sale, its value admit in general terms for goods. That is, charge it to expenses at a time in the period when income from the sale of such goods was received. This follows from the provisions paragraph 1 Article 268, paragraph 3 Article 273 and the Tax Code of the Russian Federation.*

ElenaPopova , State Advisor of the Tax Service of the Russian Federation, 1st rank

How to pay property tax when leasing

The procedure for paying property tax on leased items depends on the type of property:

During the entire term of the leasing agreement, ownership of the leased property remains with the lessor ( clause 1 art. 11 of the Law of October 29, 1998 No. 164-FZ). The procedure for its accounting must be provided for in the contract. There are two options:

Such conclusions can be drawn paragraph 50 Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

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

What property is taxed for Russian organizations?

What is subject to property tax?

86.90515 (6,8,9,24)

Russian organizations pay property tax:

These rules apply to both real estate and some movable property. Regardless of whether these objects are used in the organization's activities or not ( letter of the Ministry of Finance of Russia dated December 17, 2015 No. 03-05-05-01/74010). In particular, property tax is imposed on objects that:

  • are intended for transfer or have already been transferred for temporary possession, use, disposal, trust management, as well as joint activities (including abroad);
  • received from concession agreement ;
  • purchased and actually operated abroad, even if they were never imported into Russia.

There is no need to pay property tax on objects that are included in the balance sheet (letters Ministry of Finance of Russia dated May 15, 2006 No. 03-06-01-04/101 , Federal Tax Service of Russia dated September 1, 2016 No. BS-4-11/16266). The exception is fixed assets received by the concessionaire under concession agreement. Such objects are subject to property tax, even if they are reflected in off-balance sheet accounts ( letter of the Ministry of Finance of Russia dated September 11, 2013 No. 03-05-05-01/37353).

Real estate on which property tax is paid includes: buildings, structures. That is, those objects that cannot be moved without damaging their purpose. At the same time, there is no need to pay tax on land plots or unfinished construction projects, although they are also classified as real estate. The explanation here is simple. Land plots pay a separate tax. And unfinished construction projects are not fixed assets, which means they are not taken into account when calculating property taxes.

In addition, real estate includes:
– airplanes, helicopters and other aircraft that are subject to state registration in accordance with the Air Code of the Russian Federation;
– ships, sea vessels and inland navigation vessels that are subject to state registration in accordance with Article 33 of the Merchant Shipping Code of the Russian Federation and the Code of Inland Water Transport of the Russian Federation;
– residential and non-residential premises, as well as parking spaces that are part of a building or structure, provided that their boundaries are fixed according to the rules of cadastral registration.

Movable property is recognized objects that do not fall under the definition of real estate. For example, movable property includes computer equipment (printers, servers), cars, machine tools, animals (working, productive and breeding livestock), etc.

Residential buildings and living quarters are recognized as subject to property tax, regardless of which group of assets they are classified in accounting. Residential properties included in fixed assets are taxed based on paragraph 1 Article 374 of the Tax Code of the Russian Federation. And residential buildings not included in fixed assets - on the basis of the Tax Code of the Russian Federation.

For example, if an organization purchased residential premises for resale, then in accounting it can be reflected in account 41 “Goods”. Despite the fact that this is not a fixed asset, since 2015 such premises may also be subject to property tax (clause 2 of Article 372,

There are two of this rules exceptions.

Firstly, there is no need to pay tax on fixed assets that are recognized as movable or immovable property, but which are excluded from the list of objects of taxation point 4 Article 374 of the Tax Code of the Russian Federation.

Such fixed assets include:
– land plots, water bodies and natural resources;
– fixed assets of law enforcement agencies;
– objects of cultural heritage;
– nuclear installations that are used for scientific purposes, as well as storage facilities for nuclear materials, radioactive substances and waste;
– icebreakers, nuclear-powered ships and nuclear-technological service vessels;
– space objects;
– ships registered in the Russian International Register of Ships;
– any fixed assets included in the Tax Code of the Russian Federation establishes a benefit that can be used by any organization that has movable property on its balance sheet. We are talking about exemption from taxation of movable property registered on January 1, 2013 and later. This benefit cannot be applied to movable property that was registered as a result of:
– reorganization (liquidation) of the organization;
– transactions between related parties.

If the organization acquired property registered after December 31, 2012 through an intermediary, it can also take advantage of the benefits provided paragraph 25 Article 381 of the Tax Code of the Russian Federation. But only on the condition that the seller of the property is not an interdependent person either in relation to the intermediary or in relation to the customer organization itself. This is stated in letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-05-05-01/17304.

The following table will help determine the composition of movable property on which tax must be paid in 2017:

Grounds for registering property Depreciation groups to which the movable property belongs, according to Classifications, approved Decree of the Government of the Russian Federation of January 1, 2002 No. 1
First or second Other
The object was registered until January 1, 2013
Receipt of property as a result of reorganization or liquidation of the predecessor organization Is not a subject to a tax ( subp. 8 clause 4 art. 374 Tax Code of the Russian Federation))
Other grounds Is not a subject to a tax ( subp. 8 clause 4 art. 374 Tax Code of the Russian Federation) Taxable()
The object was registered on January 1, 2013 or later*
Receipt of property as a result of reorganization or liquidation of the predecessor organization. At the same time, reorganization also means a change in the organizational and legal form of the organization. For example, when a CJSC becomes an LLC (letters Ministry of Finance of Russia dated January 16, 2015 No. 03-05-05-01/676 And)) Is not a subject to a tax ( clause 25 art. 381 Tax Code of the Russian Federation)*

Fixed assets included in the first or second depreciation group are not subject to property tax, regardless of the date on which they were registered ( letter of the Ministry of Finance of Russia dated April 7, 2015 No. 03-05-05-01/19338). At the same time, the updated Classification of fixed assets applies only to objects that were registered after December 31, 2016 ( letter of the Ministry of Finance of Russia dated October 6, 2016 No. 03-05-05-01/58129). Determine whether fixed assets accepted for accounting before January 1, 2017 belong to the first or second depreciation group according to the old Classification.

In 2014, the organization leased a crane. The leasing agreement provides for the payment of an advance payment. The organization (lessee) made an advance payment in September 2014; VAT was not deducted from the advance payment. In October 2014, a deed and invoice were received for the rent in the form of a lease payment, the advance payment was offset against the lease payment. Based on this invoice, VAT was deducted. As a result, in the fourth quarter of 2014, the amount of deductions exceeded the amount of accrued VAT. VAT has been claimed for refund. The property has not been fully purchased from the lessor (RUB 70 million is an advance lease payment, the total cost of the property is about RUB 400 million). The crane is idle, a decision has been made to transfer it to a new lessee (under a leasing agreement). The advance payment paid to the lessor is not refundable. The leased asset is accounted for on the lessor's balance sheet; for the lessee, it is accounted for in off-balance sheet accounts.

Will it be necessary to return the already refunded VAT on the advance payment (from the point of view of the obligation to restore VAT on fixed assets in an amount proportional to the residual value)?

In the situation under consideration, is it necessary for the lessee organization to restore VAT (the leased object has no residual value, it is accounted for in the off-balance sheet accounts of the lessee)?

28.04.2015

On this issue we take the following position:

In the situation under consideration, the organization (lessee), in our opinion, should not restore VAT, legally accepted for deduction on financial leasing (leasing) services, in the event of transfer of the leased object to a new lessee under a leasing (subleasing) agreement.

If in the situation under consideration VAT was legally accepted for deduction in the fourth quarter of 2014 (the requirements of Articles 170-172 of the Tax Code of the Russian Federation were met), then we believe that the tax authorities will not have grounds to demand the return to the budget of the amount of tax refunded in accordance with the procedure , provided for in Art. 176, 176.1 of the Tax Code of the Russian Federation, on the basis of decisions made by the tax authority on the reimbursement of the amount of tax (in whole or in part) and on the return (offset) of the amount of tax.

Justification for the position:

Under a financial lease agreement (leasing agreement), the lessor undertakes to acquire ownership of the property specified by the lessee from a seller identified by him and to provide the lessee with this property for a fee for temporary possession and use (Article 665 of the Civil Code of the Russian Federation). At the same time, a leasing agreement is a type of lease agreement, therefore, general provisions on leases are applied to it, which do not contradict the established rules on financial lease agreements (letter of the Ministry of Finance of Russia dated July 7, 2006 No. 03-04-15/13131, Federal Tax Service of Russia for Moscow dated May 16, 2011 No. 16-15/047456@).

For tax purposes, renting or leasing property is recognized as a service (clause 5 of Article 38 of the Tax Code of the Russian Federation, see also letters of the Ministry of Finance of Russia dated 03.08.2009 No. 03-11-11/154, dated 04.04.2007 No. 03-07-15/ 47, as well as the resolution of the FAS of the Volga-Vyatka District dated June 29, 2012 No. F01-2393/12 in case No. A38-3087/2011, the FAS Volga District dated November 24, 2011 No. A57-9351/2010, etc.).

In accordance with the provisions of Chapter 21 of the Tax Code of the Russian Federation, the taxpayer has the right to a refund of the amount of VAT if the amount of tax deductions in any tax period (quarter - Article 163 of the Tax Code of the Russian Federation) exceeds the total amount of VAT calculated in accordance with Art. 166 of the Tax Code of the Russian Federation and increased by the amount of VAT restored in accordance with clause 3 of Art. 170 Tax Code of the Russian Federation. In this case, the taxpayer receives the right to compensation (offset, return) of the resulting positive difference in the manner and under the conditions provided for in Art. 176 and 176.1 of the Tax Code of the Russian Federation (clause 2 of Article 173, clause 1 of Article 176 of the Tax Code of the Russian Federation).

The taxpayer has the right to reduce the amount of VAT calculated in accordance with Art. 166 of the Tax Code of the Russian Federation, as established by Art. 171 of the Tax Code of the Russian Federation, tax deductions (clause 1 of Article 171 of the Tax Code of the Russian Federation). At the same time, the provisions of Chapter 21 of the Tax Code of the Russian Federation do not establish a special procedure for deducting VAT amounts on financial lease (leasing) services.

In general, the taxpayer has the right to deduct the amount of VAT presented to him by the contractor when purchasing services on the territory of the Russian Federation, subject to the simultaneous fulfillment of the following conditions (in addition, see letter of the Federal Tax Service of Russia dated February 28, 2012 No. ED-3-3/631@):

Availability of a properly executed invoice issued by the contractor (clause 1 of Article 172 of the Tax Code of the Russian Federation);

Acceptance of purchased services for registration in the presence of relevant primary documents (clause 1 of Article 172 of the Tax Code of the Russian Federation);

Purchase of services for carrying out transactions subject to VAT (clause 1, clause 2, article 171, clause 2, article 170 of the Tax Code of the Russian Federation).

At the same time, in our opinion, what matters for the application of the deduction is not the fact of using purchased goods (work, services) to carry out transactions subject to VAT, but such goal setting (i.e. goods (work, services) must be purchased for the purpose of using activities subject to VAT).

According to experts from the Ministry of Finance of Russia, “input” VAT is accepted as leasing services are provided, while the fact of transfer of ownership of the leased property does not affect the procedure for deducting “input” VAT (see, for example, letters from the Ministry of Finance of Russia dated 04/08/2010 No. 03-07-11/92, dated March 19, 2007 No. 03-07-03/34).

When concluding a leasing agreement, the parties may provide for the payment of advance payments (Article 28 of the Federal Law of October 29, 1998 No. 164-FZ “On financial lease (leasing)”). In case of transfer of an advance payment, the lessee has the right to deduct VAT from the amount of this advance payment (Clause 12, Article 171 of the Tax Code of the Russian Federation) subject to the conditions established by Clause 9, Art. 172 of the Tax Code of the Russian Federation. At the same time, upon receipt from the lessor of an invoice for the period of use of the object, the VAT previously accepted for deduction on the advance payment is subject to restoration (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

The stated procedure applies regardless of whose balance sheet the leased asset is taken into account (the lessor or the lessee).

The use of a tax deduction for VAT amounts paid as part of advances is a right and not an obligation of the taxpayer. An organization may not use its right to deduct VAT on advance payments, but use the deduction only on lease payments accepted for accounting.

In the situation under consideration, the lessee, when transferring the advance in September 2014 and receiving an invoice for the advance from the lessor, did not use the right to deduct VAT, but accepted the tax amount for deduction only in October 2014 when receiving and accounting for rental services on the basis of the act provision of services and invoices for rent in the form of a lease payment. That is, the lessee accepted for deduction of VAT on the lease payment as rental services were provided in the presence of a corresponding invoice from the lessor. We believe that in this case, the organization (lessee) had the right to deduct the amounts of “input” VAT on the lease payment if all the previously listed conditions provided for in paragraph 2 of Art. 171, paragraph 1, art. 172 of the Tax Code of the Russian Federation.

Moreover, since in the fourth quarter of 2014 the amount of deductions exceeded the amount of calculated VAT, the lessee has the right to claim compensation (offset, return) of the resulting positive difference in the manner and under the conditions provided for in Art. 176 and 176.1 of the Tax Code of the Russian Federation (clause 2 of Article 173, clause 1 of Article 176 of the Tax Code of the Russian Federation, see also letter of the Ministry of Finance of Russia dated March 19, 2007 No. 03-07-03/34).

In the future, the lessee plans to transfer the received property to another organization, also under a leasing agreement (subleasing).

The list of situations in which a taxpayer is obliged to restore VAT previously accepted for deduction is established by paragraph 3 of Art. 170 Tax Code of the Russian Federation. In addition, Federal Law No. 366-FZ dated November 24, 2014 introduced a new article into the Tax Code of the Russian Federation. 171.1 “Restoration of tax amounts accepted for deduction in relation to acquired or constructed fixed assets”, which came into force on 01/01/2015. At the same time, the list of cases in which VAT is subject to restoration is exhaustive.

It should be noted that the case of restoration of VAT, previously legally accepted for deduction on leasing payments, upon further transfer by the lessee of this object under a leasing (subleasing) agreement, in the list of cases specified in clause 3 of Art. 170, art. 171.1 of the Tax Code of the Russian Federation is not named.

With regard to payments for financial rental (leasing) services, it is necessary to take into account that since these services have already been consumed in the process of carrying out the organization’s activities, there are no grounds for restoring VAT on such services, which was legally accepted for deduction (letter of the Ministry of Finance of Russia dated 02/28/2013 No. 03-07-11/5852, see also the material: “Automatic accounting of cars in an organization” (interview with E.N. Vikhlyaeva, consultant of the indirect taxes department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia, D.Yu. Grigorenko, head of the department administration of income tax of commercial organizations and tax accounting of the Administration of Income Tax of the Federal Tax Service of Russia, Advisor to the State Civil Service of the Russian Federation, 2nd class, G. G. Lalaev, Deputy Head of the Department of Profit (Income) Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia , V.A. Bulantseva, head of the department for taxation of profits of organizations of the Department of Taxation and...) (“Keeping up with the legal matter”, No. 15, August 2010)). That is, the provisions of paragraphs. 2 p. 3 art. 170 of the Tax Code of the Russian Federation are not applicable to this situation, since they prescribe the restoration of “input” VAT only on goods (work, services) not used before the situations listed in this norm arose (as stated earlier, in this case, financial lease (leasing) services have already been consumed before the transfer of the object to the new lessee).

In addition, VAT is restored only for those goods (works, services), including fixed assets, which the organization begins to use in non-taxable (tax-exempt) operations (meaning operations that are listed in Article 149 of the Tax Code of the Russian Federation) , or if the sale (transfer) operation is not recognized as the sale of goods (work, services) in accordance with clause 2 of Art. 146 of the Tax Code of the Russian Federation or the sale is carried out by persons who are not VAT payers or are exempt from fulfilling the taxpayer’s obligations for the calculation and payment of tax, or if the place of sale is not recognized as the territory of the Russian Federation (clause 2, clause 3, article 170, clause 2, article 170 of the Tax Code RF). Similar rules are contained in Art. 171.1 of the Tax Code of the Russian Federation (clause 3 of Article 171.1, clause 2 of Article 170 of the Tax Code of the Russian Federation).

In the situation under consideration, the lessee plans to transfer the leased property to another organization, also under a leasing (subleasing) agreement. This operation is not exempt from VAT. Those. in this case, we can talk about the use of the leased object in transactions subject to VAT in the generally established manner.

Thus, VAT on the lease payment, which the lessee reflected in accounting as lease payments accrue upon receipt of an invoice from the lessor and on the basis of paragraphs. 1 item 2 art. 171 and paragraph 1 of Art. 172 of the Tax Code of the Russian Federation lawfully accepted for deduction; it is not subject to restoration on the date of transfer of the object under a new leasing agreement (subleasing).

If, on the basis of decisions taken by the tax authority on the refund of the amount of tax (in whole or in part) and on the return (offset) of the amount of tax in the manner prescribed by Art. 176, 176.1 of the Tax Code of the Russian Federation, VAT was returned (credited) to the organization, then the tax authority may demand that the tax amounts received in excess by the taxpayer (credited to him) be returned to the budget in the following cases:

If the amount of tax reimbursed to the taxpayer in the manner provided for in Art. 176.1 of the Tax Code of the Russian Federation (in the application form), exceeds the amount of tax subject to reimbursement based on the results of a desk tax audit, about which the tax authority must make an appropriate decision (clauses 15-17 of Article 176.1 of the Tax Code of the Russian Federation);

Subsequently identified during an on-site tax audit, amounts of VAT that were unreasonably reimbursed to the taxpayer, which are recognized as arrears from the date of actual receipt of funds by him or from the date the tax authority made a decision to offset the tax amounts claimed for reimbursement (paragraph four of paragraph 8 of Article 101 of the Tax Code RF). The taxpayer must return the amount of arrears to the budget, otherwise the tax authority has the right to carry out collection in accordance with Art. 46, 47 Tax Code of the Russian Federation.

If, in the situation under consideration, VAT was legally accepted for deduction in the fourth quarter of 2014 (there is an invoice for financial lease (leasing) services; services were accepted for accounting on the basis of primary documents (act, etc.); services were purchased to carry out operations, subject to VAT), we believe that the tax authorities will not have grounds to demand the return to the budget of the amount of tax reimbursed in the manner provided for in Art. 176, 176.1 of the Tax Code of the Russian Federation, on the basis of decisions made by the tax authority on the reimbursement of the amount of tax (in whole or in part) and on the return (offset) of the amount of tax.

At the same time, the decision to confirm the validity of the application of tax deductions, including when carrying out leasing operations, is made by the tax authorities based on actual circumstances and documents confirming the legality of accepting for deduction the amounts of tax presented by the lessor to the lessee (letter of the Ministry of Finance of Russia dated March 19, 2007 No. 03-07-03/34).

In conclusion, let us remind you of the taxpayer’s right to seek personal explanations from the Ministry of Finance of Russia or the tax authority (clause 1, clause 2, clause 1, article 21 of the Tax Code of the Russian Federation). If a dispute arises, the presence of personal written explanations from the financial department and tax authorities excludes the person’s guilt in committing a tax offense on the basis of paragraphs. 3 p. 1 art. 111 of the Tax Code of the Russian Federation.

Leasing is a popular form of financing capital investments. After all, without incurring significant one-time costs compared to the value of the property, the lessee, having concluded a leasing agreement with the lessor and paying lease payments, will receive the necessary property for temporary possession and use (Article 2 of Federal Law No. 164-FZ of October 29, 1998).

We will show you with examples in our consultation how to keep accounting records for the lessee if the object is accounted for on the balance sheet of one or the other party to the agreement.

Leasing transactions if the property is on the lessor’s balance sheet: example

Let's imagine typical leasing transactions with the lessee, if the object is listed on the lessor's balance sheet, using the following example.

In accordance with the leasing agreement, the fixed asset object is transferred to the lessee for a period of 5 years. The total amount of leasing payments for this period is 3,540,000 rubles, incl. VAT 18%. Payments under the agreement are made monthly.

The leasing agreement also stipulates that at the end of its validity period the object is purchased by the lessee at the redemption price of 34,220 rubles, incl. VAT 18%.

Operation Account debit Account credit Amount, rub.
Leased property is registered off balance sheet 001 “Leased fixed assets” 3 540 000
Monthly lease payment transferred
(3 540 000 / 60) 		76 “Settlements with various debtors and creditors”, subaccount “Debt on leasing payments” 51 “Current accounts” 59 000
Monthly lease payment taken into account
(59 000 * 100/118) 		20 “Main production”, 26 “General business expenses”, 44 “Sales expenses”, etc. 50 000
VAT included in the leasing payment
(50 000 * 18%) 		19 “VAT on purchased assets” 76, subaccount “Debt on leasing payments” 9 000
Accepted for deduction of VAT on leasing payment 19 9 000
…………
Leased property was written off off-balance sheet due to the expiration of the leasing agreement 001 “Fixed assets” 3 540 000
60 “Settlements with suppliers and contractors” 51 34 220
Leased property was accepted for accounting at redemption value as part of inventory 10 "Materials" 60 29 000
VAT is included on the redemption value of the property 19 60 5 220
Accepted for deduction of VAT from the redemption price 68 “Calculations for taxes and fees” 19 5 220

Leasing transactions if the property is on the balance sheet of the lessee: example

Let's present the accounting of leasing on the lessee's balance sheet (posting) using the example discussed above, supplementing it with information that depreciation on leased property is calculated using the straight-line method.

Operation Account debit Account credit Amount, rub.
The leasing object was accepted for accounting (3,540,000 * 100 / 118) 08 “Investments in non-current assets” 3 029 000
Presented VAT by the lessor 19 76, subaccount “Rental obligations” 545 220
The object is accepted for accounting as part of fixed assets 01 “Fixed assets”, subaccount “Property under lease” 08 3 029 000
Lease payment transferred (3,540,000 / 60) 76, subaccount “Debt on leasing payments” 51 59 000
Monthly lease payment taken into account 76, subaccount “Rental obligations” 76, subaccount “Debt on leasing payments” 59 000
Accepted for deduction of VAT regarding the leasing payment 68 19 9 000
Monthly depreciation accrued
(3 029 000 / 60) 		20, 26, 44, etc. 02 “Depreciation of fixed assets”, subaccount “Property under lease” 50 483
…………
The debt for the redemption value of the leased property is reflected 76, subaccount “Rental obligations” 34 220
The redemption value of the leased property is listed 76, subaccount “Debt for redemption of property” 51 34 220
Fixed assets were transferred from leased to owned 01, subaccount “Own fixed assets” 01, subaccount “Property on lease” 3 029 000
Depreciation on leased property that has become the property of the lessee is reflected 02, subaccount “Property on lease” 02, subaccount “Own fixed assets” 3 029 000
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