If the company receives income from the lease of property, it is necessary to correctly calculate and pay taxes on time. When using the leased property, the organization must include lease expenses in cost items in accordance with the law.
Instructions
Step 1
The organization-lessor issues an invoice to the tenant every month for the services rendered. The rent is calculated in accordance with the lease agreement signed by both parties. The income received by the lessor is included in the taxable base for calculating taxes.
Step 2
When renting out premises, the owner re-submits invoices for utilities to the tenant. The operating and maintenance costs of the premises can be invoiced separately as a variable part of the rent.
Step 3
The company-lessor enters an invoice into the 1C program in the "Documents" section, then into the "Sales Management" subsection and the "Sale of goods and services" sub-item. When filling out the document, you need to choose the correct contractor-tenant and fill in the "Agreement" field.
Step 4
After the posting made in the 1C program, accounting entries must be formed on the debit of account 60 in correspondence with the credit of account 90. If the lessor is a VAT payer, then the amount of VAT is allocated from the income by debiting from the debit of account 90 to the credit of account 68 "Settlements with the budget" …
Step 5
Receipt of payment from the tenant is made out in the 1C program as a document in the "Documents" section, then in "Cash management". Upon receipt of payment to the current account, then you should select the sub-item "Banking documents". When paying to the cashier - sub-item "Cash documents".
Step 6
According to the payment document in the 1C program, an accounting entry is generated:
Account debit 51 - Account 60 credit upon receipt of payment to a bank account or
Account debit 50 - Account 60 credit when paying through the cashier.
Step 7
The enterprise-lessee makes an invoice for the services received in the section of the 1C program "Documents", subsection "Procurement management" and then "Receipt of goods and services". According to the document, an accounting entry is generated for the debit of the organization's expense accounts (44/20/26) in correspondence with the credit of account 60.
Step 8
The tenant organization pays for the services received. In the 1C program, the fact of payment is reflected by entering a bank / cash document in the "Documents" section, hereinafter "Cash management" and the corresponding item "Bank / cash documents". According to the document of payment in the accounting of the tenant organization, an accounting entry is formed. Debit of account 60 - Credit of account 51/50.
