Accounting for purchase and sale transactions of non-residential premises. Reflection in the accounting of real estate before state registration of the right to operational management Accounting if two buyers of the same property

The sale of a property is always accompanied by the submission of documents to register ownership of the property for the new owner of the building. As a rule, some time passes between the moment the object is transferred under the deed and the moment the certificate of ownership is received. In this regard, accountants have a lot of questions related to the moment of deregistration of an object, the date of accrual of taxes, the moment of termination of depreciation, etc. Albina Ostrovskaya, leading tax consultant at Taxoptima Consulting Group LLC, answers them. .

When to write off from the balance sheet?

The transfer of ownership of real estate under a purchase and sale agreement is subject to state registration. This rule is established by paragraph 1 of Article 551 of the Civil Code of the Russian Federation. Moreover, according to paragraph 2 of Article 223 of the Civil Code of the Russian Federation, the acquirer’s ownership rights arise from the moment of such registration, unless otherwise provided by law.

As a rule, the seller first transfers the real estate object itself to the buyer under the transfer and acceptance certificate, and the buyer acquires ownership of the acquired object only after the lapse of time (after state registration of the right). In this regard, the real estate seller has a question: at what point should a property be written off from accounting? Not only the correctness of accounting, but also the correctness of calculation depends on the answer to this question. Let's figure it out.

If we turn to paragraph 4 of PBU 6/01, we will see that an asset can be recognized as a fixed asset if the following conditions are simultaneously met:
a) the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended to be used for a long time, i.e. a period lasting more than 12 months or the normal operating cycle if it exceeds 12 months;
c) the organization does not intend the subsequent resale of this object;
d) the object is capable of bringing economic benefits (income) to the organization in the future.

If at least one condition ceases, the object no longer meets the concept of a fixed asset, which means it must be written off from accounting.
What happens after the transfer of real estate under the Transfer and Acceptance Certificate from the seller to the buyer? The seller no longer uses and will not use the object in its activities, and also ceases to receive economic benefits from its use. Therefore, it is at this moment that he must write off the cost of the fixed asset.

Despite the logic of this conclusion, for a long time officials had a different position. Previously, the Ministry of Finance of Russia, answering the question about the moment of writing off a real estate property from the balance sheet, was guided, first of all, by PBU 9/99 “Income of the organization,” according to which, in order to recognize proceeds from the sale of an object, the condition on the transfer of ownership must be met. Based on this, officials argued that the seller organization cannot write off real estate from its balance sheet before recognizing the proceeds from its sale in accounting, including the transfer of the corresponding right to the specified real estate item to the buyer organization (letters dated January 28, 2010 No. 03 -05-05-01/02). This means, as the Ministry of Finance believed, until the buyer’s ownership of the object is registered, the object must be registered with the seller.

But last year officials changed their position. Experts from the Ministry of Finance noted that an organization transferring a property, the ownership of which is subject to state registration, must write it off the books at the time of actual disposal. That is, regardless of the fact of state registration of property rights.

Such a radical change in position was preceded by changes made to regulatory legal acts on accounting by order of the Ministry of Finance dated December 24, 2010 No. 186n (for more details, see “”). These amendments exclude rules that establish the dependence of the registration of a property on the availability of documents confirming state registration of ownership of such an object. The changes, of course, apply to buyers, but due to the mirror nature of accounting, if the buyer must accept a fixed asset for accounting before receiving a certificate of ownership, then it is logical that the seller at the same time should write off this object from his balance sheet.

However, we must not forget that the seller must reflect the proceeds in accounting only after the buyer receives ownership of the property. Then he will reflect the expense in the amount of the residual value of the object. Until this moment, the disposed object will “hang” on account 45 “Goods shipped” (a separate subaccount “Transferred real estate objects”). Let us note that Ministry of Finance officials, in a letter dated March 22, 2011 No. 07-02-10/20, approved the use of this account by the real estate seller.

Income tax

Having dealt with the reflection of sold real estate in accounting, we will answer another question: at what point does the proceeds from the sale of real estate arise for calculation purposes? Experts express conflicting opinions on this matter.

Under the accrual method, income is recognized in the period in which it occurred, regardless of the actual receipt of funds, other property, work, services or property rights (clause 1 of Article 271 of the Tax Code of the Russian Federation).

According to paragraph 3 of Article 271 of the Tax Code of the Russian Federation, the date of receipt of income from the sale of goods, works, services, property rights is the date of their sale. For goods, this is the date of transfer of ownership of them (Clause 1, Article 39 of the Tax Code of the Russian Federation). It is on this basis that some experts conclude that revenue for income tax purposes should be reflected only after the buyer has registered ownership of the object.

But, on the other hand, the registration process can take a long time. In addition, it is worth paying attention to the accounting procedure for depreciable property, the ownership of which is subject to registration. We will see that the buyer includes such property in the corresponding depreciation group from the moment of the documented fact of filing documents for registration of these rights (clause 11 of Article 258 of the Tax Code of the Russian Federation). That is, the buyer does not have to wait to receive a registration certificate to include the property in the depreciation group. Obviously, the same object cannot be included in the depreciation group at the same time for both the seller and the buyer. Therefore, we believe that the seller should include the residual value of the property in expenses and, accordingly, reflect the proceeds from the sale at the time of signing the real estate acceptance certificate. The Ministry of Finance of Russia adheres to the same position (letters dated 03/21/11 No. 03-03-06/1/162).

Arbitration practice also confirms this conclusion. An example of this is the Resolutions of the FAS of the North-Western District dated 01/27/11 No. F07-14571/2010, the FAS of the Volga District dated 09/22/09 No. A65-20719/2008 (Determination of the Supreme Arbitration Court of the Russian Federation dated 01/22/10 No. VAS-18173/09 denied the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation).

At the same time, there is a different arbitration practice on this issue. Some courts say that income from the sale of real estate is recognized at the moment of transfer of ownership of it, that is, on the date of state registration of the buyer's ownership. See resolutions of the FAS Volga District dated July 22, 2008 No. A65-26844/07, FAS West Siberian District dated September 5, 2007 No. F04-5962/2007(37734-A45-40). But basically, such decisions were made before the appearance of the previously mentioned Resolution of the Supreme Arbitration Court of the Russian Federation dated January 22, 2010 No. VAS-18173/09.

Value added tax

The sale of real estate is taxed, and on the issue of the moment of calculation of this, neither experts nor the courts have a unified opinion.

So, as a general rule, VAT is calculated at the time of shipment of the property (or receipt of an advance payment, if one has been received). But in relation to goods that are not shipped or transported, a special rule applies - the transfer of ownership is equated to shipment (clause 3 of Article 167 of the Tax Code of the Russian Federation). According to experts from the Ministry of Finance and most courts, a special rule applies specifically to real estate, since it physically cannot be shipped and transported. Therefore, the moment of determining the tax base for VAT in relation to real estate is the date of state registration of ownership of the real estate property (letter from the Ministry of Finance of Russia, resolutions of the Federal Antimonopoly Service of the Moscow District dated 03.21.11 No. KA-A40/1488-11, FAS Volga District dated 02.02.10 No. A12-11515/2009, FAS Volga-Vyatka District dated 07/08/09 in case No. A79-3483/2008, FAS Central District dated 11/17/08 No. A54-3491/2006-C22).

Meanwhile, tax authorities, as practice shows, and some arbitration courts often take a different position - VAT should be charged on the date of signing the act of transfer of the object (resolution of the FAS East Siberian District dated 02.11.10 in case No. A19-12414/09, FAS Povolzhsky district dated September 22, 2009 No. A65-20719/2008).

We see that the situation is ambiguous and each organization makes its own decision on the time of calculation of VAT, taking into account tax risks. Obviously, early calculation of VAT (based on the date of signing the act of transfer of the object) is less risky, but still does not completely eliminate tax risks. After all, tax authorities can say that during the period when the buyer’s ownership of the property was registered, the seller of the property acquired a VAT base, and as a result, additional tax will be charged. Tax authorities may simply not take into account the fact that VAT was calculated earlier and will recommend that the company submit an updated return for that period.

But still, this option seems to us the most preferable. Firstly, as we have already noted, it is less risky. Secondly, there will be no issues with the calculation of VAT on a payment received before the transfer of ownership of the object (as with an advance payment with subsequent inclusion in tax deductions). Thirdly, officials themselves have repeatedly expressed the opinion that, in relation to the calculation of VAT, the date of shipment of goods is the date of the first drawing up of the primary document issued to their buyer (carrier) (letter of the Ministry of Finance of Russia dated April 18, 2007 No. 03-07-11/110 , dated 11.05.06 No. 03-04-11/88, Federal Tax Service of Russia dated 28.02.06 No. MM-6-03/202@). In this case, such a document is the act of acceptance and transfer of the property to the buyer.

When choosing this method, we can additionally recommend setting out in the accounting policy a condition approximately as follows: “when selling property that requires state registration, the moment of determining the VAT tax base is determined as the date of signing the act of acceptance and transfer of this property to the buyer.” At least, the presence of such a provision in the accounting policy in one case was regarded by the court as an argument in favor of the fact that VAT should be calculated at the time of signing the act of acceptance and transfer of real estate (Resolution of the Federal Antimonopoly Service of the East Siberian District dated 02.11.10 in case No. A19-12414 /09).

By Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186, changes were made to the accounting of transactions with real estate. Since 2011, regardless of the state registration of property rights, the buyer accepts the property for accounting at the time of its actual receipt, and the seller writes it off from the register at the time of actual disposal. Doctor of Economics talks about the method of accounting in 1C:Accounting 8 for the disposal from the seller and the receipt of real estate from the buyer according to the new rules. Professor S.A. Kharitonov.

allowed accept

accepted to accounting as fixed assets with allocation in a separate subaccount to the fixed assets accounting account.

Note:

Counterparties Fixed assets Counterparties Fixed assets.

OS transfer And .

Example

New rules for accounting for real estate transactions

From January 1, 2011, the accounting rules for real estate objects, the ownership of which at the time of their commissioning were not registered in the prescribed manner, changed.

According to the previous version of paragraph 52 of the Methodological Guidelines for Accounting of Fixed Assets (approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n), real estate objects for which capital investments have been completed, the corresponding primary accounting documents for acceptance and transfer have been drawn up, the documents have been submitted for state registration and actually exploited, allowed accept to accounting as fixed assets with allocation in a separate subaccount to the fixed assets accounting account.

By Order No. 186n dated December 24, 2010, paragraph 52 was stated in a new wording. Starting from January 1, 2011, such real estate accepted to accounting as fixed assets with allocation in a separate subaccount to the fixed assets accounting account.

To support this innovation to account 01 “Fixed Assets” in “1C: Accounting 8”, starting from version 2.0.20, a new sub-account 01.08 “Real estate objects for which ownership rights are not registered” has been opened, with analytical accounting for individual fixed assets (directory “Fixed Assets”).

We talked about the methodology for accounting for real estate objects for which capital investments have been completed, in accordance with the new rules in 1C: Accounting 8, in the article “Accounting innovations: accounting in 1C: Accounting 8” (see issue 7 (July) for 2011 year, page 9).

In connection with changes in real estate accounting, a question arose: do the new rules apply if an organization does not build (construct) but acquires ready-to-use real estate? And can the seller exclude such property from fixed assets without waiting for state registration of the transfer of ownership rights to it to the buyer, and stop paying property tax on it?

On this issue, the Ministry of Finance of Russia issued a special letter dated 03/22/2011 No. 07-02-10/20*, which the Federal Tax Service of Russia sent by letter dated 03/31/2011 No. KE-4-3/5085@ to subordinate inspectorates for information and use in their work. In the said letter, the Ministry of Finance of Russia confirmed that the new rules also apply in the case of the acquisition of real estate, and also changed its previous position regarding the accounting of the real estate object by the seller when it is transferred to the buyer under the acceptance certificate until the state registration of the purchase and sale transaction and the transfer of rights ownership of the object.

Note:
* A separate commentary on this issue was published in issue 7 (July) 2011, p. 4.

Having once again analyzed the regulatory documents, the Ministry of Finance came to the conclusion that if a real estate purchase and sale agreement provides for the transfer of property before state registration of the transaction, then the seller has the right to write off the real estate from its balance sheet on the date of signing the transfer deed (Form No. OS-1a). At the same time, to reflect the disposed fixed asset item until the recognition of income and expenses from its disposal, the Ministry of Finance recommends using account 45 “Goods shipped” (a separate subaccount “Transferred real estate items”).

To support the procedure recommended by the Ministry of Finance of Russia for accounting for disposed real estate by the seller, a subaccount 45.04 “Transferred real estate” was opened to account 45 “Goods shipped” of the 1C:Accounting 8 chart of accounts. Analytical accounting on the account is carried out by location (subaccount Counterparties) and individual real estate objects (subconto Fixed assets). Each location is a directory element Counterparties. Each property is an element of the directory Fixed assets.

In addition, to support accounting for the sale of real estate using account 45.04, the functionality of documents has been expanded OS transfer And Sales of shipped goods.

New features of 1C:Accounting 8 are fully supported starting from version 2.0.24.

Let us consider the method of accounting in “1C:Accounting 8” for the sale of real estate in the case when it is transferred before the state registration of the transfer of ownership to the buyer using the following example.

Example

LLC "White Acacia" entered into an agreement with LLC "Yellow Acacia" for the sale of real estate (warehouse premises) at a price of RUB 2,360,000.00, including VAT of RUB 360,000.

The warehouse premises were transferred to the buyer on June 18, 2011.

On the same day, the buyer accepted the received property for registration as an item of fixed assets.

The transfer of ownership of the property transferred to the buyer was registered on 08/01/2011.

Accounting with the seller

The transfer of real estate to the buyer in “1C: Accounting 8” is registered using the document OS transfer(menu OS - OS Transfer).

When filling out the document form on the “Fixed Assets” tab, indicate: the property being transferred Warehouse, sales price 2,000,000 rubles, VAT rate 18%, accounting accounts of income (91.01), expenses (91.02) and VAT (91.02) for the sales transaction, analytical accounting item on account 91 with the form Income (expenses) associated with the sale of fixed assets.

Please note that real estate objects, the disposal of which can be reflected using account 45.04 “Transferred real estate objects”, are considered fixed assets in the program (elements of the directory Fixed assets), which have in their details OS accounting group value specified Buildings or Facilities. If the fixed asset transferred to the buyer is real estate, then on the tab Additionally the attribute becomes visible, by the value of which the program determines which transactions need to be generated for the object transfer operation. For OS objects, the ownership of which remains with the seller at the time of transfer, you need to check the box on this tab Ownership transfers after state registration"(Fig. 1). The explanation to the details states that the transfer of ownership is registered in a document Sales of shipped goods.

Rice. 1

When posting a document for the transaction of transferring real estate to the buyer, postings are generated (Fig. 2):

By debit to account 01.09 Disposal of fixed assets from account 02.01 Depreciation of fixed assets accounted for on account 01 the amount of accumulated depreciation, taking into account the amount of depreciation accrued for the month of disposal (depreciation accrual is not shown in Fig. 2);

By debit to account 01.09 Disposal of fixed assets from account 01.01 Fixed assets in the organization the initial (replacement) cost of the object;

By debit to account 45.04 Transferred real estate from the account 01.09 of the residual value of the object.

Rice. 2

After the buyer receives a certificate of ownership of the real estate transferred to him, the seller, based on the document OS transfer document is entered Sales of shipped items vars, in which the date field of the document indicates the date of entry on the transfer of ownership in the Unified State Register of Real Estate and Transactions with It, and the document is posted.

When registering a document, the transaction of sale of a real estate property previously transferred to the buyer is reflected in accounting (Fig. 3):

To the debit of account 91.02 Other expenses the residual value of the object is written off from the credit of account 45.04;

On account credit 91.01 Other income in correspondence with the settlement account (in example 62.01 Settlements with buyers and customers) revenue from the sale of the object is reflected.

Rice. 3

Transactions on the sale of such types of real estate as buildings and structures, in accordance with Chapter 21 of the Tax Code of the Russian Federation, are recognized as an object of taxation by value added tax. The moment of determining the tax base for VAT is the earliest of the following dates (clause 1 of Article 167 of the Tax Code of the Russian Federation):

1) the day of shipment (transfer) of goods (work, services), property rights;

2) the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

Moreover, in cases where the goods are not shipped or transported, but the transfer of ownership of this product occurs, such transfer of ownership for VAT purposes is equivalent to its shipment (clause 3 of Article 167 of the Tax Code of the Russian Federation).

The peculiarity of real estate is that when transferred to the buyer, the location of the property does not change (it is not actually shipped or transported anywhere). Thus, if property is transferred to the buyer, the transfer of ownership of which has not been registered in the prescribed manner, then the tax base for the sale transaction is determined on the date of state registration, and not on the date of drawing up the act of acceptance and transfer of the object.

It should be noted that the regulatory authorities have their own interpretation of the norms given in paragraph 1 and paragraph 3 of Article 167 of the Tax Code of the Russian Federation. Regarding real estate, the current position of controllers is that the moment of determining the tax base is the date of state registration of the transfer of ownership to the buyer (see, for example, letter of the Ministry of Finance of Russia dated 02/07/2011 No. 03-03-06/1/78, letter of the Federal Tax Service Russia dated February 28, 2006 No. MM-6-03/202@). At the same time, with regard to goods with a special procedure for the transfer of ownership, they take a different position, believing that the tax base for VAT in this case should be determined on the date of the first drawing up of the primary document issued to the buyer of the goods (see, for example, letters Ministry of Finance of Russia dated 03/16/2006 No. 03-04-11/53, dated 05/05/2006 No. 03-04-11/80, dated 05/11/2006 No. 03-04-11/88).

Accordingly, by default, the entry for accrual of VAT payable to the budget is entered when posting the document Sales of shipped goods(see Fig. 3), i.e. in accordance with the current position of the regulatory authorities.

At the same time, taking into account the variability of tax legislation and the position of regulatory authorities, the developers decided to insure users and included in the program the ability to control the moment of charging VAT to the budget when selling real estate.

If an organization wants to hedge its bets or if the position of regulatory authorities changes, then in the organization’s accounting policy parameters (menu Enterprise - Accounting policies - Accounting policies of organizations) on the “VAT” tab, you need to check the “Calculate VAT on the transfer of real estate without transfer of ownership” checkbox (Fig. 4).

Rice. 4

In this case, when posting the document OS transfer additionally, a posting for VAT calculation is introduced on the debit of account 76.OT VAT accrued on shipment and account credit 68.02 Value added tax.

To present the amount of tax payable to the buyer on the basis of a document OS transfer document is entered Invoice issued(Fig. 5). The invoice is printed in two copies: the first is given to the buyer, the second is attached to the journal of issued invoices.

Rice. 5

Accordingly, when conducting a document Sales of shipped goods arov, value added tax on the sales transaction in this case is accrued by posting to the debit of account 91.02 Other expenses" and credit to account 76.OT.

Accounting with the buyer

Buyer receiving from the seller of the real estate object is registered using a document Receipt of goods and services(menu Purchase - Receipt of goods and services) with operation Construction objects. In the form of a document on a tab Construction objects the following is indicated: the investment object, the cost item in the object, the cost of the object is 2,000,000.00 rubles, the VAT rate is 18%, the account for accounting for investments in the object (08.03) and input VAT (19.08).

Note that if the organization, before putting the facility into operation, does not plan to spend additional costs on it (completing construction, repairs, etc.), then the document Receipt of goods and services can be entered with the operation Equipment and accept investments in the object for accounting on account 08.04 Acquisition of individual fixed assets.

Since the seller did not draw up an invoice for the transfer of property, when reflecting the receipt transaction, information about the invoice (on the tab Invoice or a separate document Invoice received) not registered .

In general, the buyer may incur other costs, which, in accordance with PBU 6/01, are included in the initial cost of the property taken into account as an item of fixed assets. Please note that Order No. 186n dated December 24, 2010 excluded registration fees from the actual costs of acquiring fixed assets (in PBU 6/01). From January 1, 2011, the costs of their payment should be included at a time in the current costs of the period.

In the context of the article, accounting for additional costs is not considered; the warehouse premises are included in the fixed assets at the cost of acquisition on the day of its receipt from the seller.

Acceptance of real estate for accounting as an item of fixed assets is reflected using the document Acceptance of fixed assets for accounting(menu OS - Acceptance of fixed assets for accounting). Since at the time of acceptance for accounting the transfer of ownership of the object to the buyer was not registered, then in the form of a document on the tab Accounting in the props Account the account is indicated as 01.08 Real estate objects for which ownership rights are not registered.

After the buyer receives a certificate of ownership of the real estate transferred to him, the initial cost of the fixed asset is transferred from account 01.08 to account 01.01 Fixed assets in the organization using document Operation (accounting and tax accounting)(menu Transactions - Transactions entered manually). An entry about changes in the object’s accounting account is also entered into the information register OS accounting account(Fig. 6).

Rice. 6

One of the conditions for applying a VAT deduction on purchased real estate is the presence of an invoice from the seller. Since the seller draws up an invoice only after state registration of the transfer of ownership to the buyer, the latter cannot apply a tax deduction at the time the object is accepted for accounting on account 01.08 (in the example - in the second quarter of 2011). Please note that when conducting a document Receipt of goods and services for a tax amount of RUB 360,000.00. entry is entered into the debit of the account on August 19 VAT on the construction of fixed assets(or 19.01 VAT on the acquisition of fixed assets) and credit to the settlement account (in example 60.01 Settlements with suppliers and contractors). But since the invoice details for this tax amount were not entered into the information base (and they could not be entered due to the lack of an invoice), the program automatically considers one of the conditions for applying the deduction to be unfulfilled - the presence of a seller's invoice. Accordingly, when filling out the document form Generating purchase ledger entries as of June 30, 2011, the program does not show this amount.

Upon receipt from the seller of an invoice drawn up on the date of transfer of ownership, based on the document Receipt of goods and services document is entered Invoice received.

Since now (as of 08/01/2011) all conditions for applying the deduction are considered fulfilled, when filling out the document Generating purchase ledger entries dated September 30, 2011 (i.e., when creating entries for the purchase book for the third quarter of 2011), the program shows the amount of tax on real estate on the tab VAT deduction on purchased valuables m and when posted, generates a posting for tax deduction.

If the seller decides to charge VAT for payment to the budget at the time of transfer of real estate, then the details of the received invoice (see Fig. 5) are registered by the buyer in the form of a document Receipt of goods and services on the bookmark Invoice. Note that the seller invoice can also be registered using the document Invoice received(the document is entered via the attribute hyperlink field Invoice in the form of a document Receipt of goods and services).

The procedure for accounting for fixed assets in accounting is regulated by PBU 6/01 and is explained in the Guidelines for accounting for fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Before you sell an OS, you need to determine its residual value. To do this you can use the formula:

Sk = Sp - ∑A,

where: Sk - residual value of fixed assets;

SP - initial (replacement) cost of fixed assets (account balance 01);

∑A is the amount of depreciation (account balance 02).

Transactions for the sale of fixed assets will be as follows:

• Dt 62 Kt 91 - revenue from the sale of fixed assets;
• Dt 91 Kt 68 - VAT;
• Dt 01 (disposal) Kt 01 - the initial cost of the fixed assets is written off;
• Dt 02 Kt 01 (disposal) - the amount of accumulated depreciation is written off;
• Dt 91 Kt 01 (disposal) - residual value is included in expenses.

Example 1

05/30/2018 Omega LLC decided to sell real estate for RUB 770,000. The initial cost is 743,327 rubles. This OS was purchased in December 2015. Service life - 9 years. The amount of depreciation (using the straight-line method) will be 199,597.07 rubles. (RUB 82,591.89 for 2016 + RUB 82,591.89 for 2017 + RUB 34,413.29 for 2018).

Postings:

• Dt 62 Kt 91 - 770,000 rub. (proceeds from the sale of the machine are reflected);
• Dt 91 Kt 68 - 117,457.63 rub. (VAT charged);
• Dt 01 (disposal) Kt 01 - RUB 743,327. (the original cost of the OS has been written off);
• Dt 02 Kt 01 (disposal) - RUB 199,597.07. (depreciation written off);
• Dt 91 Kt 01 (disposal) - RUB 543,729.93. (residual value included in expenses).

You can familiarize yourself with the nuances of disposal of fixed assets in accounting.

Accompanying documents for OS implementation

The implementation of the OS is accompanied by the preparation of a standard package of documents, such as:

• waybill (TORG-12);
• invoice;
• waybill;
• transfer and acceptance certificate (according to form OS-1, OS-1a when selling real estate).

In this case, the acts must indicate the date of actual receipt by the buyer of the fixed assets item.

For the current OS-1 form, see the article .

It is also necessary to make appropriate notes on the inventory card (according to the OS-6 form).

You will find the procedure for filling it out in the article. .

IMPORTANT! When selling real estate, the moments at which income arises in accounting and tax accounting (hereinafter referred to as accounting and tax accounting) differ. In the BU this is the date of state registration of the rights to own the object by the buyer (clause 12 of PBU 9/99), in the NU - the moment of signing the acceptance certificate (clause 3 of Article 271 of the Tax Code of the Russian Federation).

Due to temporary differences that arise, the seller has the right to exclude the property from the base for calculating property tax. That is, the OS transferred, but not yet registered in the name of the buyer, must be excluded from the OS (letter of the Ministry of Finance of Russia dated December 17, 2015 No. 03-07-11/74052, dated March 22, 2011 No. 07-02-10/20).

Example 2

Under the conditions of the previous example, assume that the right of ownership of the immovable fixed asset transferred to the buyer on June 23, 2018. Then the wiring will look like this:

Date		Subaccount		Subaccount	Amount (rub.)	Operation
30.05.2018		Disposal				The original cost of the transferred object has been written off
				Disposal	199 597,07	Depreciation of the transferred property is written off
				Disposal	543 729,93	Exclusion from the OS
23.06.2018						Revenue from OS sales
					117 457,63
				Transferred real estate	543 729,93	The cost of the OS is written off as expenses

How to write off fixed assets, read the article .

Tax accounting of OS sales

On OSNO

Reflecting the sale of OS in NU has special nuances. Before selling, it is also necessary to determine the residual value of the property being sold.

When using the straight-line depreciation method, in the general case, the residual value is determined in the same way as in accounting. The residual value is calculated as the difference between the original (replacement) cost and accrued depreciation.

When using the non-linear depreciation method, the residual value is determined by the formula (clause 1 of Article 257 of the Tax Code of the Russian Federation):

Sk = Sp × (1 - 0.01 × k) n,

where: Sk - residual value;

Сп — initial (replacement) cost;

n - the number of full months that have passed from the date of inclusion of the specified objects in the corresponding depreciation group (subgroup) until the day of their exclusion from this group (subgroup);

k is the depreciation rate (including taking into account the increasing (decreasing) coefficient) applied to the corresponding depreciation group (subgroup).

Peculiarities in determining the residual value in tax accounting arise if a depreciation bonus was applied when accepting an object for fixed assets accounting:

• In this case, instead of the indicator of the initial cost, the indicator of the cost at which this fixed asset was included in the depreciation group is used, that is, at the original cost minus the recorded costs of capital investments (depreciation bonus, clause 1 of article 257, clause 9 of article 258 Tax Code of the Russian Federation).
• The residual value of the fixed asset for tax purposes increases by the amount of the depreciation bonus if the following conditions are simultaneously met (subclause 1, clause 1, article 268):
  • the fixed asset was accepted for accounting at its original cost, reduced by the amount of the depreciation premium;
  • the fixed asset is sold to a related party earlier than 5 years have passed from the date of its commissioning.

Example 3

Let's continue with the example. Let’s assume that Omega LLC, when purchasing real estate, applied a depreciation premium of 30%, since this property belongs to the 5th depreciation group and up to 30% can be taken into expenses. The property was sold to a non-related party. Then the residual value of the object being sold in NU will be 380,611 rubles.

Calculation of the residual value of a sold property in tax accounting

1. Real estate is included in the depreciation group at cost:

743 327 - 743 327 × 30% = 520,329 rub.

1. Depreciation from January 2016 to May 2018 will be:

520 329 / 108 × 29 = 139,718 rub.,

where: 108 - useful life;

29 is the number of months of depreciation.

3. The residual value of the sold property will be:

520,329 - 139,718 = 380,611 rubles.

Accordingly, when calculating profit, only 380,611 rubles can be included in expenses. 05/30/2018. Since the numbers in BU and NU are different, it is necessary to maintain additional tax registers for NU.

Also, the features of the sale of fixed assets at a loss in tax accounting are discussed in the article .

Since the sale of fixed assets is a regular sale, VAT must be calculated at a rate of 18% of the cost of the transaction.

IMPORTANT! If the fixed asset was used in activities not subject to OSNO, and upon purchase the input tax was not deducted, upon the sale of this object, VAT is calculated at a percentage rate of 18/118 on the discrepancy between the price and the residual value of the object (letter from the Ministry of Finance of Russia dated March 26, 2012 No. 03-07-05/08).

If an investment tax deduction was applied to a fixed asset, then upon sale of such a fixed asset before the expiration of its useful life, the deduction will be restored with additional payment of tax and penalties.

For information on the application of the investment tax deduction, see our publications:

On the simplified tax system

If a company applies the simplified tax system, the moment of recognition of income will be the day of receipt of funds (hereinafter - DS) to the company's current account (that is, accounting is carried out on a cash basis).

Payers of the simplified tax system do not calculate the residual value when selling fixed assets, since they do not calculate depreciation in tax accounting. The cost of fixed assets acquired during the period of validity of the simplified tax system with the object “income minus expenses” is included in expenses during the reporting year from the moment of commissioning (subclause 1, clause 3, article 346.16 of the Tax Code of the Russian Federation).

For features of selling OS on the simplified tax system, see the article .

Loss from the sale of OS

If, as a result of the transaction, the company receives a loss, then this fact is reflected in the accounting system immediately at the time of sale and is displayed as a financial result at the end of the month by posting: Dt 99 Kt 91.

Under the general taxation system in NU, the loss from sales will need to be included in expenses in equal shares over the calculated time period. To calculate this period, you can use the formula given in paragraph 3 of Art. 268 Tax Code of the Russian Federation:

M = Si - Sf,

where: M is the period during which the loss will be recognized as an expense (month);

Si - established useful life (months);

Sf - the actual period of use of the OS from the month of the beginning of depreciation to the month of sale inclusive (months).

If, when calculating the depreciation bonus, the company applied increasing or decreasing factors provided for in Art. 259.3 of the Tax Code of the Russian Federation, the period for accounting for losses must be adjusted. To do this, the useful life is multiplied by an increasing/decreasing factor.

As a result, the period during which the loss from the sale of fixed assets will be taken into account when calculating income tax will be reduced in the case of applying an increasing coefficient (letter of the Ministry of Finance of Russia dated 04.08.2009 No. 03-03-06/1/511) and increased in the case application of a reduction factor (letter of the Ministry of Finance of Russia dated November 23, 2011 No. 03-03-06/2/180).

Example 4

Si = 49 months. Depreciation was calculated at a double accelerated rate. Sf = 18 months.

Then:

M = (49 / 2 - 18) = 6.5.

Thus, the loss in NU must be included within 7 months, since the resulting value must be rounded upward. If the result is a zero or minus value, then the loss can be closed at a time on the day of sale of the asset (letter of the Ministry of Finance of Russia dated July 12, 2011 No. 03-03-06/1/417).

Results

The proceeds from the sale of fixed assets must be recorded in the entry: Dt 62 Kt 91. However, accounting and accounting records have their own pitfalls, which must be remembered in order to avoid claims from tax inspectors in the future.

N.A. Novikova, accounting and taxation expert

If you decide to buy or sell real estate

We record real estate transactions and calculate taxes

The texts of the Letters from the Ministry of Finance and the Federal Tax Service mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

Selling real estate is not a matter of one day. And most often, the actual transfer of such property from the seller to the buyer precedes the state registration of the transfer of ownership. We will tell you how to correctly reflect such an operation in accounting and what taxes must be paid. Let us immediately make a reservation that within the framework of this article we do not consider transactions for the purchase and sale of land plots, as well as such special real estate objects as aircraft, sea vessels and inland navigation vessels.

Reflection of the transaction with the seller

Income tax

From January 1, 2013, the seller determines the income from the sale of real estate at the time of transfer of property to the buyer, that is, on the date of the acceptance certificate and clause 3 art. 271 of the Tax Code of the Russian Federation (as amended by Law No. 206-FZ dated November 29, 2012).

Once the property is transferred to the buyer under the acceptance certificate, You will have to immediately charge income tax on the income from the sale. And so that the company has enough money to pay the tax, it is advisable in the contract with the buyer to provide for an advance payment that will be received before the end of the current period.

Note that until 2013, the issue of determining the date of recognition of income from the sale of real estate caused a lot of controversy. Even the Ministry of Finance expressed itself differently in its letters. In some, he proposed to reflect income upon the transfer of property to the buyer Letter of the Ministry of Finance dated 09/07/2012 No. 03-03-06/2/100, in others he said that you need to wait for the submission of documents for state registration. And in their latest clarifications, officials, referring to the position of the Presidium of the Supreme Arbitration Court, agreed that income from the sale of real estate in tax accounting should be reflected only on the date of state registration Letters of the Ministry of Finance dated May 15, 2013 No. 03-03-06/1/16788; Federal Tax Service dated December 20, 2012 No. ED-4-3/21729@ (posted on the official website of the Federal Tax Service in the section “Explanations of the Federal Tax Service, mandatory for use by tax authorities”).

But what if the property was transferred to the buyer under a deed in 2012, and the transfer of ownership was registered already in 2013 (or has not yet been registered)? Such a transaction was actually completed before the new procedure for recognizing income from the sale of real estate came into force. Therefore, we reflect income from sales (and corresponding expenses) according to previously existing rules, that is, on the date of state registration of the transfer of ownership rights Letters of the Federal Tax Service dated December 20, 2012 No. ED-4-3/21729@; Ministry of Finance dated May 15, 2013 No. 03-03-06/1/16788.

If the property being sold was accounted for as part of fixed assets and sold at a loss, then this loss cannot be taken into account at a time when calculating income tax. It is included in other expenses evenly over the remaining useful life of this fixed asset. clause 3 art. 268 Tax Code of the Russian Federation.

VAT

When selling real estate (except for housing), the seller charges VAT clause 1 art. 131 Civil Code of the Russian Federation; pp. 1, 3 tbsp. 167 Tax Code of the Russian Federation:

• on the date of receipt of advance payment;
• on the date of state registration of the transfer of ownership of the real estate object and Letter of the Ministry of Finance dated 02/07/2011 No. 03-03-06/1/78.

VAT accrued on prepayment at the time of state registration of the transfer of ownership is accepted for deduction from clause 8 art. 171, paragraph 6 of Art. 172 Tax Code of the Russian Federation.

And do not forget to issue the appropriate invoices within 5 calendar days from the date of receipt of the advance payment (with a prepaid payment system) and from the date of state registration of the transfer of ownership clause 3 art. 168, paragraph 3 of Art. 167 Tax Code of the Russian Federation.

Accounting

The real estate transferred to the buyer under the deed must be written off from account 01 “Fixed assets” (or from account 41 “Goods”, if such an object was originally purchased for resale) to account 45 “Goods shipped”, where it will be listed until the state registration of the transfer property rights and Letters of the Ministry of Finance dated January 27, 2012 No. 07-02-18/01, dated March 22, 2011 No. 07-02-10/20.

From the moment of transfer of fixed assets to account 45 “Goods shipped”, the value of real estate will not be taken into account when calculating property tax.

However, this accounting option is only valid if the seller, from the moment the property is transferred to the buyer, ceases to receive any economic benefits from it. But this doesn't always happen. For example, according to the terms of the contract, until the state registration of the transaction, you have the right to store goods there (which is what you do). Or the property is leased. Rent until the transaction is registered is the seller's income Articles 608, 617 of the Civil Code of the Russian Federation. In such cases, the fixed asset will continue to be registered until the date of state registration. There is no need to write it off to account 45 “Goods shipped” at the time of transfer to the buyer. The transfer of property under the deed is reflected only in analytical accounting. This was confirmed to us by the Ministry of Finance.

FROM AUTHENTIC SOURCES

Head of the Accounting and Reporting Methodology Department of the Department for Regulation of Accounting, Financial Reporting and Auditing Activities of the Ministry of Finance of Russia

“ A property that is transferred to the buyer, but continues to bring economic benefits to the organization, must be accounted for as part of fixed assets. This fully applies to leased fixed assets. As long as the seller receives rent, such property is a capital asset for him. The issue of accounting for the transferred property should be resolved in a similar manner if the selling company continues to use it, for example, for storing goods.

In accounting, income from the sale of an object is reflected at the time of state registration of the transfer of ownership. At the same moment, the residual value of the property must be recognized as another expense. clause 12 PBU 9/99; clause 19 PBU 10/99.

Example. Real estate sales accounting

/ condition / The organization entered into an agreement to sell the production workshop building for RUB 11,800,000. (including VAT RUB 1,800,000). The building was transferred to the buyer by deed on April 15, 2013. State registration of the transfer of ownership took place on 05/08/2013. Payment from the buyer was received in two parts: 04/10/2013 - 7,080,000 rubles. and 05/13/2013 - 4,720,000 rubles. The initial cost of the building is 8,000,000 rubles, the amount of accrued depreciation as of the date of transfer in accounting and tax accounting is 1,300,000 rubles.

/ solution / The wiring will be like this.

Contents of the operation	Dt	CT	Amount, rub.
As of the date of receipt of the advance (04/10/2013)
	51 “Current accounts”		7 080 000
VAT charged on advance payment (RUB 7,080,000 / 118 x 18)	62 “Settlements with buyers and customers”	68-1 “Calculations for VAT”	1 080 000
As of the date of signing the acceptance certificate (04/15/2013)
The original cost of the building has been written off		01-1 “Fixed assets in operation”	8 000 000
The amount of depreciation written off	02 “Depreciation of fixed assets”	01-2 “Disposal of fixed assets”	1 300 000
Transfer of the building to the buyer is reflected (RUB 8,000,000 – RUB 1,300,000)		01-2 “Disposal of fixed assets”	6 700 000
At the moment of transfer of real estate under the deed, income from the sale will arise in tax accounting, and the residual value of the fixed assets is recognized as an expense. Later recognition of such income and expenses in accounting (at the time of state registration of the transfer of ownership) leads to the emergence of temporary differences pp. 9- 12 PBU 18/02. It is necessary to accrue a deferred tax asset (DTA), equal to 20% of the sales value of the property (excluding VAT), and a deferred tax liability (DTL), equal to 20% of the residual value of the fixed assets pp. 14, 15 PBU 18/02. At the time of state registration of the transfer of ownership rights ONA and ONO will be written off
SHE accrued ((RUB 11,800,000 – RUB 1,800,000) x 20%)			2 000 000
IT accrued (RUB 6,700,000 x 20%)	68-2 “Calculations for income tax”		1 340 000
As of the date of state registration of transfer of ownership (05/08/2013)
Income from the sale of real estate is reflected	62 “Settlements with buyers and customers”	91-1 “Other income”	11 800 000
VAT charged	91-2 “Other expenses”	68-1 “Calculations for VAT”	1 800 000
The residual value of the building has been written off	91-2 “Other expenses”	45 “Goods shipped”, subaccount “Fixed assets transferred to the buyer”	6 700 000
VAT accrued upon receipt of an advance is accepted for deduction	68-1 “Calculations for VAT”	62 “Settlements with buyers and customers”	1 080 000
ONA decommissioned	68-2 “Calculations for income tax”	09 “Deferred tax assets”	2 000 000
IT is decommissioned	77 “Deferred tax liabilities”	68-2 “Calculations for income tax”	1 340 000
On the date of receipt of the second payment (05/13/2013)
Received funds from the buyer	51 “Current accounts”	62 “Settlements with buyers and customers”	4 720 000

Reflection of the transaction from the buyer

Income tax

About the calculation of depreciation for real estate put into operation before December 1, 2012, the rights to which are not registered, read:

Since 2013, real estate can be taken into account as part of fixed assets, without waiting for documents to be submitted for state registration, and depreciated immediately after receipt according to the act and put into operation clause 4 art. 259 Tax Code of the Russian Federation. But this is only true for those properties that were put into operation starting from December 1, 2012. Art. 3.1 of the Law of November 29, 2012 No. 206-FZ

VAT

When transferring the prepayment, the buyer has the right to deduct the VAT charged to him by the seller. Provided, of course, that the property is purchased for an activity subject to VAT and an advance invoice has been received from the seller pp. 1, 2, 12 tbsp. 171, paragraph 9 of Art. 172 Tax Code of the Russian Federation.

In addition, the buyer has the right to deduct VAT presented upon receipt of the property and clause 1 art. 171, paragraph 1, art. 172 Tax Code of the Russian Federation. VAT previously accepted for deduction on the listed advances must be restored at this moment subp. 3 p. 3 art. 170 Tax Code of the Russian Federation.

Let's figure out when the right to this tax deduction arises. For this to happen, two conditions must be met.

CONDITION 1. The property must be registered. If real estate is purchased for resale, this condition is met after it is reflected in account 41 “Goods”.

If for the buyer the acquired property is a fixed asset, then, according to the Ministry of Finance, VAT can be deducted only after it is transferred to account 01 “Fixed Assets” Letters of the Ministry of Finance dated January 29, 2013 No. 03-07-14/06, dated January 24, 2013 No. 03-07-11/19, dated September 18, 2012 No. 03-07-11/380. At the same time, in the opinion of YOU, in order to deduct VAT, it is enough to register such property and it does not matter in what account Resolution of the Presidium of the Supreme Arbitration Court of October 30, 2007 No. 8349/07.

If a property was purchased for the purpose of further reconstruction, there is no need to wait for it to be transferred to account 01 “Fixed Assets”. You can deduct VAT after posting it on account 08 Letter of the Ministry of Finance dated July 16, 2012 No. 03-07-11/185.

CONDITION 2. You need to get a “shipping” invoice from the seller. The seller issues a “shipping” invoice only after state registration of the transaction. However, in practice there is a situation when an invoice is issued to the buyer already at the time of transfer of real estate under the deed. It is very risky to deduct VAT on such a document. An invoice issued before the date of state registration of the transaction does not give the right to a tax deduction. In this case, claims from inspectors most likely cannot be avoided. If you are ready to defend VAT deduction - judicial practice is on your side Resolution of the Federal Antimonopoly Service of the North Caucasus Region dated June 24, 2011 No. A53-18544/2010; FAS ZSO dated June 15, 2009 No. F04-3453/2009(8568-A27-42). If you don’t want to argue with the inspectors, you need to ask the seller to reissue the invoice and postpone the deduction at least until the date of state registration of the transfer of ownership.

CONCLUSION

The safest option is to deduct VAT only after state registration of ownership of the property being purchased and transferring it to account 01 “Fixed Assets”.

If the seller of Russian real estate is a foreign company

VAT

Sales of real estate in the Russian Federation are subject to VAT subp. 1 clause 1 art. 146, Art. 147 Tax Code of the Russian Federation. Therefore, the contract with a foreign company must indicate that the price agreed upon by the parties includes VAT. At the same time, the Russian company - the buyer, when paying income to a foreign seller, does not need to withhold and transfer VAT to the budget. The fact is that a foreign organization that owns real estate on the territory of the Russian Federation must be registered with the tax authorities x clause 5 art. 83 Tax Code of the Russian Federation. And if so, then she must independently calculate and pay VAT to the budget Letters of the Ministry of Finance dated April 10, 2013 No. 03-07-14/11907; Federal Tax Service dated 06/07/2013 No. ED-4-3/10454@.

You can confirm the registration of a foreign company using one of the following documents:

• <или>notification of registration of a foreign organization (form 11UP-Accounting);
• <или>certificate of registration of a foreign organization (form 11СВ-Accounting approved By order of the Federal Tax Service dated February 13, 2012 No. ММВ-7-6/80@);
• <или>certificate of registration with the tax authority (form 2401IMD (2000) approved By Order of the Ministry of Taxes and Taxes dated 04/07/2000 No. AP-3-06/124).

WE WARN THE MANAGER

To avoid difficulties in receiving invoices from a foreign company, It is advisable to stipulate in the contract that the buyer makes the final payment only after the foreign seller provides him with all the necessary documents.

In addition, do not forget that in order to deduct input VAT, you will need to receive an invoice from the foreign seller.

However, in practice such a situation sometimes occurs. The parties agree that VAT will be transferred to the budget by a Russian organization - the buyer, which will act as a tax agent and withhold tax when paying income to a foreign seller. clause 1 art. 161 Tax Code of the Russian Federation. Of course, this is easier for both the foreign company and the Russian buyer. But such agreements can be fraught. Let us explain why.; Decision of the Supreme Arbitration Court of September 12, 2013 No. 10992/13. If you pay for real estate after registering the transfer of ownership, then you will deduct VAT from such payments (postpayments) only upon the fact of its transfer to the budget. That is, your right to deduct input VAT arises in later periods.

But that's not all. No one can guarantee that with this option of paying VAT, your deduction will not be challenged by the tax authorities in principle. After all, according to the Tax Code, you are not a tax agent, and if so, then you can claim VAT deduction only if you have an invoice issued by the seller.

More information about the deduction of VAT withheld by the tax agent when transferring an advance is written: 2013, No. 20, p. 4

That is why, already at the stage of concluding a contract, it is very important to correctly formalize relations with a foreign seller.

Firstly, the contract must stipulate his obligation to independently pay VAT to the Russian budget on the purchase and sale transaction.

And secondly, indicate that he is obliged to issue you invoices issued according to Russian rules. And so that you do not have any difficulties in obtaining such a document, it may not be amiss to also prescribe penalties for the seller for failure to provide them with the invoices you need so much.

Income tax on income of a foreign company

The income of a foreign company selling real estate in the Russian Federation is subject to income tax. If such income is not related to the business activities of a foreign company in the Russian Federation, the Russian organization is recognized as a tax agent. When paying income, she must withhold tax at a rate of 20% and, no later than the working day following the day of such payment of income, transfer it to the budget. clause 4 art. 310 Tax Code of the Russian Federation; The calculation form was approved by Order of the Ministry of Taxation dated April 14, 2004 No. SAE-3-23/286@.

When paying income to a foreign company, check whether the international agreement on the avoidance of double taxation establishes a different procedure for taxing the income of a foreign company from the sale of real estate located in the Russian Federation. Note that, according to such agreements, as a rule, income from the sale of real estate is taxed in the state in which such real estate is located.

Accounting

In accounting, the acquisition of real estate is reflected in the usual manner. Upon receipt of the object according to the acceptance certificate, you credit it to account 08 “Investments in non-current assets”. When it is ready for operation, it will need to be transferred to account 01 “Fixed assets" clause 4 PBU 6/01; clause 52 of the Methodological Instructions, approved. By Order of the Ministry of Finance dated October 13, 2003 No. 91n (as amended on December 24, 2010).

Along with the real estate, the rights to the land plot located under it and necessary for its use are also transferred to the buyer. If the land is owned by the seller, then after state registration of the transaction the buyer, in addition to the real estate itself, will also receive ownership of the land plot (even if this issue is not resolved in the real estate purchase and sale agreement) pp. 1, 2 tbsp. 552 Civil Code of the Russian Federation. And in this case, he becomes a payer of land tax Art. 388 Tax Code of the Russian Federation. If the land is leased, the re-registration of rights to it will need to be dealt with separately. Therefore, already at the stage of concluding the contract, find out from the seller what rights to the land plot he has.

Real estate means not only building structures, but also land plots, subsoil, and other objects closely related to the land. It is impossible to move them without damaging them. The article will discuss the tax and accounting of real estate, the peculiarities of registering transactions with them in the conditions of reorganization or liquidation of an enterprise, leasing, construction or reconstruction. In this article we will talk about accounting of real estate at cadastral value using the example of the simplified tax system tax regime.

Expenses for the purchase of real estate and acceptance for accounting under the simplified tax system

Real estate is classified as fixed assets (fixed assets) used to create goods and sell them. When the “simplified” tax is calculated, the cost of those fixed assets that are recognized as property subject to depreciation must be taken into account. Neither land nor other environmental management assets are depreciated. Therefore, the cost of the land plot cannot be taken into account when calculating the single tax.

Costs incurred when purchasing real estate from the state are taken into account as expenses for paying for the services of special organizations that prepare documents for their cadastral and technical registration. The initial cost of real estate under the simplified tax system includes:

1. When purchasing – the supplier’s price plus the costs of bringing the object to condition.
2. During construction - the amount paid to the contractor.

The remaining costs can be included in the expenses necessary to ensure normal activities. This occurs in the period in which the costs were incurred.

All expenses for the purchase of real estate are recognized only after the company confirms that the necessary documents have been submitted for registration. When there are no problems with determining the initial cost of the fixed assets and it has been formed, the object can be accepted for accounting. If the ownership right needs to be officially registered, then the acceptance of the OS for accounting is not affected by either the fact of submitting a package of documents or the registration process itself.

Basic wiring:

Video help “How to maintain fixed asset accounting using the simplified tax system”

This lesson explains how to keep accounting records of fixed assets, and in particular real estate, using the simplified tax system. The training is conducted by the teacher of the “Accounting and Tax Accounting for Dummies” website, chief accountant Gandeva N.V. To watch online, click on the video ⇓

Accounting for real estate reconstruction under the simplified tax system

Reconstruction of a property means improving its quality characteristics. The costs of its implementation under the simplified tax system are taken into account in expenses. They are recognized as such from the moment the facility is put into operation. Expenses are written off evenly until the end of the year, which marks the completion of reconstruction or repair of the property. Paid expenses are taken into account.

Example No. 1. The company, using a simplified approach (income minus expenses), reconstructed the workshop building and launched it in June. In total, the work cost 120 thousand rubles. The money was transferred to the account of the company that did the reconstruction.

Expenses will be taken into account at 40 thousand rubles. (120 thousand/3):

• the thirtieth of June;
• the thirtieth of September;
• December thirty-first.

The costs of design documentation are also expenses that increase the cost of the operating system (initial). Read also the article: → “. They are displayed similarly to the example described above. Expenses are accounted for in the same manner when the company that began the reconstruction used the “income” object, and upon completion of the work switched to “income minus expenses.”

Initial cost of real estate for enterprises with OSNO

When an organization uses OSN, the cost of OS should include:

1. The cost of a property built or purchased.
2. Interest on a loan (loan) that is attracted to the acquisition of fixed assets and is recognized as an investment asset.
3. Expenses to bring the property to a usable condition (repair work, reconstruction).
4. Other costs that are directly related to the purchase (intermediary commissions, travel expenses).

For companies used by OSNO, there is no need to submit documents for state registration in order to begin calculating depreciation.

Features of real estate accounting

Real estate is a special commodity. This can be said because:

1. Ownership and other real rights must be registered in a unified state register. Only then are they recognized as legal.
2. When a company initially intends to sell a property, it is not accounted for as fixed assets. This applies to those enterprises that are engaged specifically in the purchase of real estate and its sale. Therefore, such objects for them are not OS, but goods (count 41).
3. For tax purposes, it does not matter how exactly the property is recorded in accounting. It is always reflected as property subject to depreciation.

Real estate accounting for the seller

When selling or disposing of a property, its value must be written off from accounting. Revenue may be recognized if the following conditions are met:

1. The company has the right to it. It is confirmed by specific agreements.
2. The amount of revenue is designated and calculated.
3. There is evidence that the entity will increase its economic benefits by carrying out the sale transaction.
4. The ownership of the property was transferred to the buyer.
5. The costs of the sales transaction are determined unambiguously.

Income and expenses from writing off fixed assets from accounting are credited to profit and loss as other income and expenses.

Example No. 2. Company A sold a building to company B for 2 million rubles. (VAT – RUB 305,084). The object was transferred on March 1, 2016. The right to property was registered on April 30. 2016 Initial cost of the structure - 4.5 million; depreciation amount - 3 million.

The selling company made accounting entries:

Date	Debit	Credit	Sum	Operations
01.03.2016	02	01	3 000 000	Write-off of depreciation accrued on the structure
	45	01	1 500 000	Write-off of residual value
01.04.2016	No entries available
25.04.2016	62	91.1	2 000 000	Sales revenue in the amount of other income
	91.2	68	305 084	VAT charged
	91.2	45	1 500 000	Write-off of residual value
	91.9	99	194 196	Profit reflected

The tax documents of company A (seller) reflect (rub.):

• Sales income 1,694,916 (2,000,000 – 305,084)
• Expenses 1,500,000
• Profit from sales 194,916

Accounting when purchasing real estate. Depreciation calculation

For tax accounting, it is important to comply with the following requirements:

1. The company prepared and submitted documents for state registration.
2. The facility has already been put into operation.

Most often, the company that purchased the property uses the straight-line depreciation method (see →). The rate is determined by the period of useful use. It is reduced by the number of years (months) of work at the previous enterprise.

The useful life of the OS is determined by one of the following methods:

1. Taking into account the useful life of the total.
2. Based on its remainder.

Important! When choosing the second option, you should have a document confirming the period of use of the OS by the previous owner. If this is not possible, then you need to go with the first option. The organization can set this period independently.

Example No. 3.(Following the data of example No. 2). The buyer records in his accounting:

Date	Debit	Credit	Sum	Operations
01.03.2016	08	60	1 694 916	The construction has arrived
	01	08	1 694 916	The structure is accepted for accounting as fixed assets
25.04.2016	19	60	305 084	VAT amount allocated
	68	19	305 084	VAT is accepted for deduction

Maintaining accounting records when transferring real estate for rent

Organizations in which income in the form of rent is recognized as income from ordinary activities keep records using the following entries:

Debit	Credit	Operations
01 (sub-account “Assets for rent”)	01	Leased fixed assets (analytical accounting)
20	02	Calculation of depreciation amount for leased objects
20	69, 71, 76, 70	Other expenses for leasing OS
62	90.1	Rental fee
90.2	20	Write-off of depreciation and other expenses
90.3	68	VAT reflection
51	62	Receipt of rent

Documents confirming the operations of providing real estate for rent:

1. Agreement.
2. Certificates and calculations (accounting).
3. Invoice.
4. Bank statement.

Tenant's real estate accounting

An enterprise that has received real estate for rent under an agreement uses off-balance sheet account 001 and the following entries:

Debit	Credit	Operations
001		The rented operating systems have arrived. Valuation – according to the contract
20, 23, 26, 29, 25	76	Rent arrears
19	76	VAT on rent
76	51	Rent transferred
68	19	To deduct VAT

The reliability of the operations performed is confirmed by the primary documents described above.

Technical inventory of real estate objects

Real estate objects are individually defined things. They are subject to a single accounting and registration procedure - starting with cadastral registration and ending with the preparation of documents for ownership. Accounting involves assigning a specific number, called cadastral. It is unique and not repeated throughout the country over time.

This happens in the process of cadastral and technical accounting, in the manner prescribed by law. Inventory of real estate - capital construction projects, and cadastral registration of land are needed for the official registration of rights. This ensures the participation of resources in circulation.

The procedure for conducting them is regulated by regulations of the executive branch, but not by federal laws. Failure to assign a cadastral number to an OS object during technical registration cannot prevent its state registration.

Real estate accounting in SNT - features

SNTs are non-profit organizations, which means they must maintain full accounting records - from developing accounting policies to submitting reports to tax and statistical authorities. The statutory activities of SNT are not subject to taxes. Therefore, VAT on purchased fixed assets is included in their cost.

Real estate built on its own must be reflected in accounting at the amount of actual expenses.

For detailed accounting of land areas and other real estate received by SNT as a property share, you need to keep an appropriate book. It consists of three sections, taking into account:

• area of ​​land plots;
• implicit OS;
• inventory data.

When SNT receives from local authorities, for example, a land ownership deed or a lease agreement, an entry must be made about this in the property accounting book.

Top 5 popular questions about real estate

Question No. 1. When is it necessary to register a real estate lease agreement?

State registration is mandatory if the lease agreement is concluded for a year or more.

Question No. 2. Is it possible to acquire the right to real estate in the absence of technical inventory?

This is possible when property is inherited in the order of succession or reorganization of enterprises.

Question No. 3. The property contains several non-residential premises in one building. Is it possible to issue one technical passport?

If the premises are collectively an isolated and single object, then it is possible to issue one common technical passport and other documentation (accounting and technical).

Question No. 4. Should unfinished construction projects be recorded in the state real estate cadastre?

Yes, because they are real estate objects.

Question No. 5. How long are documents from the state real estate cadastre retained?

They should last forever.

Real estate is the most valuable asset of an enterprise and, at the same time, the least liquid. Errors in their accounting significantly distort the financial statements of companies and deceive investors and users. Therefore, the accounting records of each property must be correct.