After the construction of the property is completed and handed over to the investor, the developer continues to bear the costs of maintaining the property, since contracts with electricity suppliers and utilities signed by the builder.

The developer in accordance with paragraph 16 of Art. 1 of the Town Planning Code of the Russian Federation of December 29, 2004 N 190-FZ is an individual or legal entity that provides on a land plot belonging to him or on a land plot of another right holder (who, when making budget investments in capital construction projects of state (municipal) property, state authorities ( government bodies), State Corporation for Atomic Energy "Rosatom", governing bodies of state off-budget funds or local self-government bodies transferred, in cases established by the budgetary legislation of the Russian Federation, on the basis of agreements, their powers to the state (municipal) customer) construction, reconstruction, overhaul capital construction projects, as well as the implementation engineering surveys, training project documentation for their construction, reconstruction, overhaul.
In clause 1.4 of the Accounting Regulations long term investment(Letter of the Ministry of Finance of Russia dated December 30, 1993 N 160) states that developers are understood to be enterprises that specialize in performing the functions of organizing the construction of facilities, monitoring its progress and keeping accounting records of the costs incurred. Developers are, in particular, enterprises for capital construction in cities, directorates of enterprises under construction, as well as existing enterprises engaged in capital construction. When performing construction work in a contract way, the developer in relation to the contracting construction organization acts as a customer.
Relations related to investment activities carried out in the form of capital investments in the territory of the Russian Federation are regulated by Federal Law No. 39-FZ of February 25, 1999 "On investment activity V Russian Federation carried out in the form of capital investments" (hereinafter - Law N 39-FZ).
The main subjects of investment activity are investors, customers and contractors. Investors are persons who finance capital construction. Customers in accordance with Art. 4 of Law N 39-FZ are individuals and legal entities that carry out the implementation of investment projects. At the same time, they do not interfere in the entrepreneurial and (or) other activities of other subjects of investment activity, unless otherwise provided by an agreement between them. Contractors - persons performing work under a work contract concluded with customers in accordance with the Civil Code of the Russian Federation. It should be noted that investors, customers and contractors can be both individuals and legal entities.
According to paragraph 6 of Art. 4 of Law N 39-FZ, an investment activity entity has the right to combine the functions of two or more entities, unless otherwise provided by the agreement and (or) government contract concluded between them. If the customer is not an investor, he is vested with the rights to own, use and dispose of capital investments for the period and within the limits of authority established by the agreement and (or) state contract in accordance with the legislation of the Russian Federation.
The customer and the contractor are parties to the contract building contract. According to paragraph 1 of Art. 740 of the Civil Code of the Russian Federation, under a construction contract, the contractor undertakes, within the period established by the contract, to build a certain object on the instructions of the customer or to perform other construction works, and the customer - to create the necessary conditions for the contractor to perform the work, accept their result and pay the stipulated price.
The status of the customer is also determined by the Regulations on the customer-builder (single customer, directorate of the enterprise under construction) and technical supervision, approved by the Decree of the USSR Gosstroy of 02.02.1988 N 16 (hereinafter - Regulation N 16). The customer-developer manages cash allocated to finance capital investments, and all material values taken into account on the balance of capital construction. He is responsible for the implementation of deadlines real estate objects, for their preparation for operation, determination and compliance with the approved estimated cost construction, contractual prices (not allowing their unreasonable excess), timely delivery of equipment, as well as payment for construction and installation works and equipment supplied. The regulation on the customer-developer also contains a list of functions assigned to it.
So, the construction of the property is completed. In the field of acceptance into operation of completed objects, the customer, in particular, performs following features(Clause 3.1.7 of Regulation No. 16):
- is Required documents acceptance committee for completed construction projects;
- participates in the acceptance of auxiliary facilities and presents to the acceptance commission the objects completed by construction and prepared for operation, and also participates in the work of the acceptance commission;
- is responsible in accordance with applicable law for the acceptance into operation of facilities built in violation of the requirements normative documents and project documentation;
- transfers, after acceptance by the acceptance committee, to the operating organizations completed construction facilities, design estimates and technical documentation, developed before the start and in the process of construction, acts of the working, acceptance commission with all applications;
- transfers completed construction and commissioned facilities for operation.
Thus, accounting for funds allocated for the implementation investment project, acceptance of the completed construction object from the contractor, presenting it for delivery to the selection committee and transfer of the constructed object to the investor are the responsibility of the customer.
Let me remind you that the completed construction, in accordance with clause 3.2.1 of the Regulations on accounting for long-term investments, includes objects accepted for operation, the acceptance of which is formalized in the prescribed manner.
According to Art. 9 federal law dated 06.12.2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), each fact of economic life is subject to registration with a primary accounting document. This requirement is mandatory for all economic entities that are required to keep accounting records in accordance with this Law.
Primary accounting documents are drawn up upon the commission of the fact of economic life, and if this is not possible, then immediately after its completion.
In accordance with paragraph 4 of Art. 9 of Law N 402-FZ, the form of primary accounting documents is approved by the head economic entity on submission official responsible for accounting.
Thus, economic entities are given the right to choose in terms of applying unified forms primary documentation because their use is not mandatory.
Practice shows that many organizations, including those operating in the construction industry, continue to use the well-known unified forms of primary accounting documents developed at the time by the State Statistics Committee, since this eliminates additional labor costs for developing their own forms. primary documents.
Acceptance of completed construction objects can be formalized by primary accounting documents approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a "On approval of unified forms of primary accounting documentation accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, works in capital construction".
Decree N 71a approved, in particular, the following forms of documents:
- act of acceptance of the object completed by construction (form N KS-11);
- an act of acceptance of the completed construction object by the acceptance committee (form N KS-14).
The act of form N KS-11 is used as a document of acceptance of a completed construction facility of all forms of ownership when they are fully prepared in accordance with the approved project, contract agreement. Before drawing up the act, the customer carries out the acceptance of the completed construction object. The act is signed by representatives of the work performer (general contractor, contractor) and the customer, respectively, for the work performer (general contractor) and the customer. In cases where the functions of the customer and the performer of work - the contractor are performed by one person, the composition of the signatures is determined by the investor. All documentation for the acceptance of the object is subsequently transferred by the customer to the user of the object.
The act of form N KS-14 is a document on the acceptance and commissioning of a completed construction facility for industrial and residential purposes and its inclusion in fixed assets of all forms of ownership, including state (federal). Before drawing up the act, the customer and members of the acceptance committee accept the object. The act is signed by representatives of the work performer (general contractor) and the customer or another person authorized by the investor, respectively for the work performer (general contractor) and the customer. The cost of the work performed is indicated in the actual current prices of the current year.
All documentation for the acceptance of the object is subsequently transferred by the customer to the user of the object.
The fact of commissioning of an object accepted by the commission is registered by the customer (user) of the object in local executive authorities in the manner prescribed by these bodies.
It is additionally possible to confirm the transfer of the completed construction object to the investor by an act of implementation of the investment project, the unified form of which is not available. The parties to the investment agreement can develop such an act independently, observing the provisions of Art. 9 of Law N 402-FZ. Do not forget that the form of the act must be contained in the annex to the order on the accounting policy of the organization.
In the accounting of the customer, the transfer of the object to the investor will be reflected in the debit of account 86 "Target financing" and the credit of account 08 "Investments in non-current assets".
The object was transferred to the investor, the customer fulfilled its obligations under investment agreement, but at the same time, he continues to bear the costs of maintaining the facility, since contracts with resource-supplying organizations are concluded by him. And it is in his name that bills for electricity, water, heat and other resources will come.
Since these expenses are no longer associated with the customer's activities aimed at generating income, he will not be able to take into account such expenses when taxing, since he will recognize them as economically justified and in accordance with the norms of Art. 252 of the Tax Code of the Russian Federation is impossible.
In accounting, the customer's expenses for maintaining the building after completion of construction and its transfer to the investor should be reflected as other expenses and accounted for on account 91 "Other income and expenses".
Meanwhile, if an agreement is reached between the customer and the investor on the reimbursement of the costs incurred by the customer to the customer, such costs can be covered at the expense of the investor's funds. In this case, it is more expedient to reflect the calculations on account 76 "Settlements with different debtors and creditors".
The customer will bear the costs of maintaining the building until the investor renegotiates contracts with energy supply organizations and utilities.
Along the way, let's see how the costs of maintaining the building from the investor are taken into account.
In the Letter of the Ministry of Finance of Russia dated March 26, 2008 N 03-03-06 / 1/203, the answer is given to the question of accounting for the costs of utility payments by the owner of the property before renegotiating contracts with public utilities. Referring to Art. 252 of the Tax Code of the Russian Federation, the Ministry of Finance noted that in the absence of a concluded contract for the provision of services, the costs of such utilities cannot be taken into account as expenses for the purposes of taxing the profits of organizations.
Thus, if the ownership of the object is registered, but contracts with supplying organizations are not renegotiated, the organization will not be able to take into account the costs incurred by it to pay utility bills for profit tax purposes.
The conclusion of contracts for the provision of public services takes a lot of time, and the organizations that own the premises pay utility bills to organizations providing services on the basis of surety agreements concluded to secure the obligations of the organization that transferred the object, under agreements previously concluded by this organization with public utilities.
In the Letter of the Ministry of Finance of Russia dated May 25, 2006 N 03-03-04 / 1/477, the following explanations are given on this matter: in accordance with Art. 361 of the Civil Code of the Russian Federation, under a guarantee agreement, the guarantor is obliged to the creditor of another person to be responsible for the fulfillment by the latter of his obligation in full or in part.
Paragraph 1 of Art. 365 of the Civil Code of the Russian Federation provides that the rights of the creditor under this obligation and the rights that belonged to the creditor as a pledgee are transferred to the guarantor who fulfilled the obligation, to the extent that the guarantor satisfied the creditor's claim.
Thus, by paying for utilities, the guarantor organization fulfills the obligations of the organization - the former owner of the premises. According to the Ministry of Finance, such costs are not economically justified and are not included in expenses for the purposes of taxation of corporate profits. Expenses for payment of utility services cannot be taken into account for the purposes of taxation of profits of organizations until the conclusion of the relevant contract for the provision of utility services.
And how to take into account the costs of maintaining the building in the event that the customer combined the functions of an investor, the construction of the facility is completed, it is put into operation, contracts with supply organizations have been concluded, but the ownership of the facility has not yet been registered?
The Letter of the Ministry of Finance of Russia dated January 17, 2006 N 03-03-04 / 1/25 explains that in accordance with Art. 257 of the Tax Code of the Russian Federation, fixed assets for tax purposes are understood to mean a part of property used as means of labor for the production and sale of goods (performance of work, provision of services) or for the management of an organization.
Therefore, one of the prerequisites for recognizing property as a fixed asset is confirmation of the use of property in the production and sale of goods (performance of work, provision of services) or for the management of an organization.
If the object is in operation, while the package of documents for state registration rights to the object is formed, then, taking into account the requirements of Art. 252 of the Tax Code of the Russian Federation, if there are documents confirming the commissioning of fixed assets, the taxpayer has grounds for recognizing expenses related to the operation of fixed assets as part of other expenses. At the same time, it is understood that these expenses were not taken into account when forming the initial cost of fixed assets.

"Construction: accounting and taxation", 2006, N 9

Tax professionals have traditionally found construction accounting difficult. Here is one such ambiguous situation. The construction process has been completed. The building has been put into operation. All necessary documents have been prepared. However, this does not mean that the problems are in the past. In most cases, it happens that after the commissioning of the constructed facility, construction and installation works continue to be carried out. The reasons for this may be different: works on the improvement of the territory or, for example, on the adjustment of a complex video surveillance system, which by the time the object was commissioned (in winter) had not been completed due to technological reasons and should be carried out in the warm season, as well as the elimination of shortcomings and imperfections, identified during the acceptance of the object, etc.

Accounting for costs in cases where the performance of work, for example, the installation of a video monitoring system, is provided for by the building construction project, and this article is devoted. It provides answers to questions about whether to increase original cost finished object? If so, what about the property tax? If not, is it possible to reduce the profit by the amount incurred after the input of costs? How to justify additional expenses to avoid tax claims?

Some experts propose to solve the problem of accounting for "late" expenses by creating a reserve in accounting upcoming expenses. In this case, the creation of a reserve in the amount included in the estimate must be reflected in the posting Debit 08 Credit 96. Accordingly, the acceptance of the property for accounting is reflected in the generally established order: Debit 01 Credit 08.

The costs incurred after the building has been put into operation will no longer be written off to account 08-3 "Construction of fixed assets", but at the expense of the formed reserve, that is, according to the debit of account 96 "Reserves for future expenses". After performing seasonal work on the installation of a video surveillance system, the accountant must adjust the amount of the reserve. If the actual expenses are less than planned, then a Debit 91-2 Credit 96 entry is made, otherwise (if the actual expenses exceeded the planned level), the adjustment is reflected in the reverse posting Debit 96 Credit 91-1.

Due to the fact that Ch. 25 "Income Tax" of the Tax Code of the Russian Federation, the creation of such reserves is not provided for, and only actual costs incurred can be included in the initial cost of a fixed asset, these specialists insist on writing off such expenses from funds that do not reduce taxable profit.

In our opinion, guided by these recommendations, the accountant in the future may face adverse effects. When checking tax inspector may file a property tax claim. After all, the initial cost of the building is not formed accurately, since not only the actual construction costs, but also a certain planned figure of the reserve are credited to account 01. In addition, there is no certainty that the inspector, having discovered during the inspection the acts of acceptance from the contractor of the installed video surveillance system, but not finding such an object on account 01, will again not present claims to the organization for understatement of property tax.

It is also not clear how to apply tax deduction for VAT on the cost of installation work, if the tax was presented by the contractor before January 1, 2006? Paragraph 5 of Art. 172 of the Tax Code of the Russian Federation (as amended before the adoption of the Federal Law of 22.07.2005 N 119-FZ) established that deductions are made as the relevant objects of completed capital construction (fixed assets) are registered from the moment depreciation begins to accrue in tax accounting. It turns out that if the organization writes off the expenses at the expense of funds that do not reduce the taxable base, then the VAT deduction is also impossible.

And, finally, why can't an organization take into account the costs of creating a video surveillance system for profit tax purposes? Subject to documentary confirmation of expenses (estimate, contract, acceptance certificates of work performed), they can reduce the tax base for income tax, since their economic feasibility is obvious, because they are produced in order to ensure the safety and security of property. It turns out that the only problem is to find the right way to write them off.

What can be offered as an alternative?

The cost of a video surveillance system or other similar expenses can be reflected in accounting as an independent item of fixed assets. After all, all the conditions necessary for recognizing an asset as such an object, which are listed in paragraph 4 of PBU 6/01<1>are observed:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision 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 of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

<1>Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.2001 N 26n.

Thus, in the cold season, the accountant will take into account the building according to the amount of costs collected at that time on the debit of account 08-3, and later capitalize the video surveillance system at actual costs. IN this case he should not be embarrassed that the estimate for the construction of the building provides for the total amount of expenses. Such an opportunity is provided by clause 6 of PBU 6/01, which establishes that if one object has several parts that have different periods beneficial use, each such part is taken into account as an independent inventory object. Therefore, the actions of the accountant will fully comply with the requirements of PBU 6/01, since it is obvious that the useful lives of the video surveillance system and the building do not match. The commissioning of both facilities is formalized in the generally established manner using unified forms of primary documents approved by the State Statistics Committee. In this case, the initial cost of these items of fixed assets will indeed include all the actual costs associated with their creation, therefore, the tax base for property tax will not be distorted. Accordingly, the tax authorities will not have a reason (even a formal one) to exclude VAT from tax deductions.

For the purposes of taxation of profits, the problem of accounting for "late" expenses is solved in a similar way. The constructed building and the video surveillance system installed later will be separate items of depreciable property. Let's take a look at the relevant rules. 25 of the Tax Code of the Russian Federation. Depreciable property is recognized as property that is in the ownership of the taxpayer (unless otherwise provided by this chapter), is used by him to generate income and the value of which is repaid by depreciation. Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 10,000 rubles. (Clause 1, Article 256 of the Tax Code of the Russian Federation). For the purposes of this chapter, fixed assets are understood to mean a part of property used as means of labor for the production and sale of goods (performance of work, provision of services) or for the management of an organization (clause 1, article 257 of the Tax Code of the Russian Federation). In our opinion, the video surveillance system fully complies with these definitions, which means that the accountant has the right to write off the costs incurred through depreciation.

For your information: clause 5.3.1 of Instruction N 123<2>stipulated that it is not included in fixed assets put into operation (and in completed capital investments) the cost of the work provided for by the estimate, but not performed work and not incurred costs. The cost of these works and costs is included in the fixed assets put into operation only after they are actually completed on the basis of acts of acceptance of work performed, drawn up in the prescribed manner. Therefore, when filling out forms statistical reporting the firm does not take into account the amount of costs that will be incurred later.

<2>Instructions for filling out the forms of federal state statistical observation on capital construction, approved by the Decree of the State Statistics Committee of 03.10.1996 N 123.

So, we examined the accounting for "late" expenses in the construction of real estate for own needs(in an economic or mixed way - with the involvement of a contractor). In the case when the investor, the customer-developer and the contractor are different legal entities, these costs are accounted for in the same way. Transfer of the finished object to the investor in winter time year produced and issued in in the usual way on actual costs incurred. At the same time, the customer-builder on the credit of account 86 "Target financing" may have the balance of funds intended to finance the installation of a video surveillance system. After the execution of these works by the contracting construction organization, the customer-developer will transfer their result to the investor (respectively, "closing" the balance on account 86). The accountant of the investor organization will take this system into account as an independent object of fixed assets and will write off the costs of its creation both in accounting and tax accounting through depreciation.

Please note: the above recommendations cannot be followed if the work performed after commissioning is related to the elimination of investor claims regarding the quality of construction and installation work or imperfections identified during the acceptance of the constructed facility. This situation is also widespread. However, this is a completely different story.

In conclusion, we note that the possibility of the distribution we have considered total amount the expenses envisaged by the project for two or more fixed assets are also allowed by employees of the Ministry of Finance of Russia. So, in Letter N 03-03-04/1/487 dated May 30, 2006, it is said that even if the shopping center construction project provides for the creation of access roads, parking lots for vehicles, etc., these costs cannot be included in the initial cost of the store . In other words, financiers recommend taking into account the created objects separately. However, accounting for landscaping costs differs from the above approach to recording operations for the installation of a video surveillance system and requires detailed consideration. Therefore, we will analyze the nuances of accounting and taxation of these expenses in a separate article in the next issue of our journal.

T.Yu.Koshkina

Magazine editor

"Construction: accounting

and taxation"

Does the developer need to use a cash register if the shareholder pays the contract in cash? What is the accounting scheme for a developer raising funds under contracts equity participation if his remuneration is stipulated in the price of the contract? How is tax accounting done? Valuable advice for developers apartment buildings.

The use of a cash register by the developer

Situation 1.
Does the developer need to use a cash register if the shareholder pays the contract in cash?

Yes need. This position is reflected in the letter of the Federal Tax Service of the Russian Federation for Moscow dated November 11, 2010 N 17-15-118100 and is based on arbitration practice (the decision of the Second Arbitration Court of Appeal dated May 8, 2007 in case N A31-144 / 07-16, supported by the decision of the Supreme Arbitration Court RF dated November 28, 2007 N 15504/07). And most importantly, by resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 11, 2011 N 54 (p. 11), it was clarified that the provisions of the Federal Law of December 30, 2004 N 214-FZ “On Participation in shared construction apartment buildings ... "are special in relation to the provisions of the Civil Code of the Russian Federation on the sale and purchase of a future thing. This interpretation (Article 431 of the Civil Code of the Russian Federation) obliges the developer to comply with the requirements of the Federal Law of May 22, 2003 N 54-FZ “On the use of cash registers in cash payments ...”.

Accounting for the developer under DDU agreements

Situation 2. What is the accounting scheme for a developer who raises funds under equity participation agreements (DDU), if his remuneration is stipulated in the price of the agreement?

We will proceed from the fact that the funds of equity holders intended for construction, but not spent by the developer on intended purpose are also at his disposal. This amount is called the developer's savings. And let's also assume that there will be no industrial premises in the house being built. Then the developer does not conduct VAT calculations (clause 23.1, clause 3, article 149 of the Tax Code of the Russian Federation). Developer accounts are shown in Table 1.

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Table 1. Builder Accounts

Operations	N lines	Debit	Credit
Before obtaining permission to put the house into operation
The obligations of the parties under the concluded DDU in terms of targeted financing of construction are reflected (clause 1 of article 18 of Law N 214-FZ)	1	76	86
Targeted funding is received	2	51	76
Receive funds for the maintenance of the developer	3	51	62
Recognized construction costs	4	08	60, 76, etc.
The cost of maintaining the developer is recognized	5	20	02, 10, 70, 69
As of the date of receipt of the permit (Article 55 of the Civil Code of the Russian Federation)
Separate apartments are taken into account at book value (based on the share of the area of the apartment in the total living area of the house)	6	43	08
Account 08 closes - if there are savings from the developer	7	08	91
After obtaining permission to put the house into operation
Apartments are written off in connection with the registration of property rights by equity holders	8	86	43
Recognized current costs (not provided for by the consolidated budget calculation)	9	26	02, 10, 70, 69,
Written off operating costs in the absence of revenue	10	91	26
Recognized revenue from the provision of services (to each shareholder separately)	11	62	90
Write off the cost of maintaining the developer	12	90	20, 26
Closing accounts 90 and 91 to reveal the financial result - if in both cases the profit	13	90,91	99
Accrued income tax	14	99	68

Below are line-by-line explanations for this table, with the line number and comment

Account 86 is advisable to apply if the DDU provides for installment or deferred payments.
As soon as the DDU is paid in full, account 76 will be closed.
This is a remuneration for the services of the developer, prescribed in the DDU.
Account 08 was used solely for technical reasons - for the organization of separate accounting. Non-current assets the developer does not have.
The costs of maintaining the developer are provided for in the consolidated estimate, but are not included in paragraph 1 of Art. 18 of Law N 214-FZ.
The use of account 43 is justified by an explanation of the nature of the DDU of Decree N 54. The book value is the price of an apartment without the developer's remuneration, provided for in the DDU. The amount on the debit of account 43 is equal to the amount on the credit of account 86.
If the balance of account 08 turns out to be credit, it is written off to the debit of account 91.
When all the apartments are transferred to equity holders, account 86 will be closed.
This takes into account the cost of maintaining a house completed by construction. They do not generate assets. The maintenance of apartments that have acquired owners is carried out at their expense (Article 210 of the Civil Code of the Russian Federation).
This entry is applied in a month in which there is no revenue (see line 11).
From account 20, the amount attributable to apartments registered in ownership is debited, according to the calculation). Account 26 is written off in full.
The proceeds are recognized on the date of registration of the right of ownership for the shareholder (paragraph “d”, paragraph 12 of PBU 9/99).
The loss is reflected in reverse postings.
Not only "positive" financial results, but also misappropriation of funds forming account 86 (clause 14, article 250 of the Tax Code of the Russian Federation). The tax base It is revealed based on the analysis of records for writing off money.

Builder's tax account

Economic benefit is recognized as income, taken into account if it is possible to assess it and to the extent that such benefit can be assessed (Article 41 of the Tax Code of the Russian Federation). Therefore, to force the developer to recognize income from savings before obtaining permission to put the house into operation (and even more so in conditions economic crisis) impossible. This is confirmed by the letter of the Ministry of Finance of Russia dated 05.08.2013 N 03-03-06 / 1/31306.

Since the DDUs are long-term in nature, the remuneration of the developer, stipulated by the agreement, must be distributed evenly over the period specified in the contract (paragraph 8 of article 316 of the Tax Code of the Russian Federation, paragraph 2 of paragraph 4 of article 4 of Law N 214-FZ). At the same time, the costs for the provision of services are written off on a monthly basis. in full(par. 3, paragraph 2, article 318 of the Tax Code of the Russian Federation).

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Please tell me if the developer company incurred expenses after the commissioning of a residential building, such as: the preparation of a cadastral and technical passport, gas supply, agency services for the sale of apartments. What costs can be attributed to this?

The costs of preparing a cadastral and technical passport, as well as agency services for the sale of apartments can be attributed to other expenses in tax accounting. In accounting, include expenses as part of the expenses for the usual type of activity. It is risky to take into account the cost of gas supply. Based on the norms of Article 55 of the Town Planning Code of the Russian Federation, a permit to put an object into operation should be issued only after all work on the object has been completed. However, construction practice shows that this condition performed on rare occasions. That is, the developer receives permission to put the object into operation for the object not in full readiness. This situation goes beyond the legal field. Regulations in accounting do not consider the accounting procedure in situations that do not meet the requirements current legislation. This means that it is impossible to recommend the procedure for accounting for expenses incurred by the organization after putting the house into operation, from the point of view of the requirements of regulatory enactments. In such cases, one can only talk about the risks that await the organization in the event that a decision is made to include these costs in the cost of the completed (according to the documents) construction. These risks are related to the fact that the tax authorities may not recognize these costs in the cost of construction as justified, since the construction of the house is completed according to the documents. Therefore, these expenses cannot reduce the amount of income under agreements for participation in shared construction, which is defined as the difference between the funds received from equity holders and the actual construction costs. The same applies to the situation if the developer decides to attribute these costs to the cost of the apartments remaining at his disposal.

Rationale

1. Finishing work after putting the house into operation

The residential building has been built, part of the apartments for which agreements for participation in shared construction were concluded were transferred to equity holders, and part remained in the ownership of the developer. At the same time, some finishing work on the object is still ongoing. How to reflect them in tax accounting?

Accounting for expenses in such a situation is not provided for by law.

As follows from the question, the developer received permission to put the facility into operation.

Based on the norms of the Town Planning Code of the Russian Federation, a permit to put an object into operation should be issued only after all work on the object has been completed. However, construction practice shows that this condition is met in rare cases.

That is, the developer receives permission to put the object into operation for the object not in full readiness. This situation goes beyond the legal framework.

Normative acts on accounting do not consider the accounting procedure in situations that do not comply with the requirements of the current legislation. This means that it is impossible to recommend the procedure for accounting for expenses incurred by the organization after putting the house into operation, from the point of view of the requirements of regulatory enactments.

In such cases, one can only talk about the risks that await the organization in the event that a decision is made to include these costs in the cost of the completed (according to the documents) construction. These risks are related to the fact that the tax authorities may not recognize these costs in the cost of construction as justified, since the construction of the house is completed according to the documents.

Therefore, these expenses cannot reduce the amount of income under agreements for participation in shared construction, which is defined as the difference between the funds received from equity holders and the actual construction costs. The same applies to the situation if the developer decides to include these costs in the cost of the apartments remaining at his disposal.*

FROM THE JOURNAL CONSTRUCTION: ACCOUNTING AND TAX ACCOUNTING. ELVIRA MITUKOVA

2.5.7. Expenses after putting the building into exploitation

The situation when the developer has already received permission to put the object into operation, but there are still imperfections, is not uncommon in construction practice. Is it possible to take into account the arising costs as part of expenses when taxing profits or on an increase in account 08?

There is no direct answer to this question.

According to the specialists of the Ministry of Finance of Russia (letter No. 03-03-06/1/378 dated June 30, 2008), the costs of completing the facility can be taken into account both in accounting and in tax value object, however, if they are necessary to bring it to a state in which the object is suitable for use. This fact must be confirmed by acts, certificates, specifications, project documentation and other documents.

However, we draw your attention to the fact that this issue, regardless of the answer of officials, remains controversial. Indeed, according to the provisions of Art. 55 of the Civil Code of the Russian Federation, permission to put the facility into operation should be issued only after all work at the facility has been completed. In fact, it turns out that the developer receives permission to put the object into operation in incomplete readiness. In this case, the recognition of the cost of completing the facility is very problematic and leads to high tax risks.

The exception to this rule are Finishing work. They can be produced after the commissioning of real estate and included in the cost of the object.

Indeed, based on clause 1.8 of SNiP 3.01.04-87 “Acceptance for operation of completed facilities. Basic Provisions”, completed construction objects are subject to acceptance into operation by state acceptance committees only after the completion of all construction and installation works, landscaping, provision of facilities with equipment and inventory in full accordance with the approved projects, as well as after the elimination of deficiencies.

At the same time, the deadlines for the implementation of works on landscaping, the installation of the top coating of access roads to the building, sidewalks, utility, playgrounds and sports grounds, as well as the finishing of building facade elements, provided for by the design and estimate documentation, can be postponed to a later date (clause 1.8 SNiP 3.01.04-87, paragraph 11, 12 acts according to Form No. KS-11, KS-14).

Therefore, such costs can be reflected in the cost of the object after its commissioning. If the construction organization incurs other costs associated with construction, and takes them into account in the cost of the object or in the taxation of profits, it is possible that it will have to prove its position in court. The following arguments can be cited as justification.

The permission to commission a real estate object is a document that certifies that the construction has been completed in full according to the building permit, the conformity of the constructed object urban plan land plot and project documentation. At the same time, according to the legal position of the Presidium of the Supreme Arbitration Court, expressed in the Decree of November 16, 2010 No. ВАС-4451/10, permission to put the facility into operation is not an unconditional evidence of bringing the facility to a state of readiness.

Therefore, the actual amount of construction costs by the developer can be determined not earlier than the completion of all construction and other related works.

A similar opinion is shared by the FAS of the Volga District dated 12.02.2013 No. A12-8247/2012, the seventh arbitration court (Resolution of 09.08.2012 No. A27-8216/2012), the ninth arbitration court (Decree dated 08.25.2011 No. 09AP-18275 2011-AK), etc.

Expenses for repair and completion of the facility

It would be safer to reflect the "late" costs as expenses for the repair of the premises and not include them in the cost of the object, but to be accounted for as other expenses in accordance with the Tax Code of the Russian Federation.

However, if according to the documents and in fact the property has not yet been built and the developer-investor has nothing to repair, then it may be the cost of completing the facility. The completion costs must increase the initial cost of the building by virtue of paragraph 2 of Art. 275 of the Tax Code of the Russian Federation.

Keep in mind that the cost of completing the facility must be made in accordance with specifications, projects and permits. If the initial version of the documents (for the construction itself) does not indicate the costs of completion, it will be debatable to take them into account in the cost of the object or for taxation of profits.*

According to Art. 702 of the Civil Code of the Russian Federation, under a work contract, one party (contractor) undertakes to perform certain work on the instructions of the other party (customer) and hand over its result to the customer, and the customer undertakes to accept the result of the work and pay for it.

At the same time, in accordance with paragraph 4 of Art. 720 of the Civil Code of the Russian Federation, the customer who, after accepting the work, discovers deviations in it from the work contract or other shortcomings that could not be established with the usual method of acceptance (hidden shortcomings), including those that were deliberately hidden by the contractor, is obliged to notify the contractor about this in reasonable time after discovery.

In cases where the work was performed by the contractor with defects, the customer has the right, unless otherwise provided by law or contract, to demand from the contractor, in particular, the free elimination of defects within a reasonable time (paragraph 2, clause 1, article 723 of the Civil Code of the Russian Federation).

Accounting

The costs associated with the elimination of defects and non-compliance of the work performed with the terms of the contract, in our opinion, accounting may be reflected using account 28 "Marriage in production" (Instructions for the use of the Chart of Accounts accounting financial and economic activities of organizations, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

Costs incurred in the performance of work by the contractor's own resources, related to the elimination of defects and non-compliance of the work performed with the terms of the contract, are reflected in the following entries:

Dt 28 Kt 10 "Materials", 70 "Settlements with personnel for wages", 69 "Calculations for social insurance and ensuring”, etc. - reflects the costs associated with the elimination of defects and non-compliance of the work performed with the terms of the contract;
Dt 20 Kt 28 - losses from marriage are recognized as expenses for ordinary species activities;
Dt 90-2 Kt 20 - the cost of work performed and handed over to the customer has been adjusted.

For information

Warranty obligations in relation to the work performed by the organization are obligations with an indefinite amount and an indefinite period of performance, i.e. estimated obligations (clause 4 of the Accounting Regulation “ Estimated liabilities, contingent liabilities And contingent assets"(PBU 8/2010), approved by the Order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n).

Estimated liabilities should be recognized in accounting as a formed reserve for future expenses, i.e. reflected on account 96 “Reserves for future expenses” (clause 8 PBU 8/2010, Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

income tax

Works related to the elimination of defects and non-compliance of the work performed with the terms of the contract do not fall under the definition of those performed free of charge (clause 2 of article 248 tax code RF), since these works are performed within the framework of a paid work contract and are aimed at the proper fulfillment by the contractor of its obligations, i.e., they are part of the work under the work contract.

The expenses incurred are taken into account for the purposes of taxation of profits as losses from marriage, if the delivery of work performed and the elimination of deficiencies identified by the customer fall on one calendar year(clause 47 clause 1 article 264 of the Tax Code of the Russian Federation).

When applying the accrual method, the expenses incurred by the contractor in the course of work to eliminate defects and non-compliance of the work performed with the terms of the contract are recognized as of the date of signing the relevant act (Article 272 of the Tax Code of the Russian Federation).

Elimination of defects and non-compliance of the work performed with the terms of the contract is part of the work under the work contract, carried out in order to fulfill the terms of the contract on the quality of work, i.e. the contractor, eliminating defects free of charge, duly performs commitments made under the original contract.

Therefore, in our opinion, with the free elimination of defects and inconsistency of the work performed with the terms of the contract, the contractor does not have an object of VAT taxation (clause 1 clause 1 article 146 of the Tax Code of the Russian Federation).

When eliminating deficiencies on its own, the contractor, in the generally established manner, deducts the "input" VAT on materials (paragraph 1, paragraph 2, article 171, paragraph 1, article 172 of the Tax Code of the Russian Federation).

Regarding the application of paragraphs. 13 p. 2 art. 149 Tax Code of the Russian Federation

In accordance with paragraphs. 13 p. 2 art. 149 of the Tax Code of the Russian Federation exempted from VAT the sale of services provided without charging additional fee, for the repair and maintenance of goods and household appliances during the warranty period of their operation, including the cost of spare parts for them and parts for them.

Thus, in accordance with this rule, organizations that are directly entitled to exemption are:

manufacturer of goods;
by the seller, who themselves establish the warranty period (if the manufacturer has not done this), or the organization assumes warranty obligations at the end of the manufacturer's warranty period;
organization that directly performs warranty repairs ( service centers and workshops), or a seller (distributor, dealer), who himself repairs the goods during the manufacturer's warranty period under an agreement with him.

On this basis, in our opinion, the specified norm is not applicable in this case, because your organization does not meet the criteria of any of the above organizations, i.e., does not perform repair and maintenance of goods and household appliances, but is construction contractor.

Separate accounting

Paragraph 4 of Art. 170 of the Tax Code of the Russian Federation establishes the obligation of taxpayers to maintain separate accounting amounts of value added tax on purchased goods (works, services) in case they are used to carry out transactions subject to taxation and exempt from taxation.

Based on paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, if during the tax period, along with transactions subject to taxation, transactions were carried out that were not subject to taxation due to the fact that they are not subject to VAT taxation, and the costs of such transactions amounted to less than 5 percent, separate accounting VAT amounts may not be made (Letter of the Ministry of Finance of the Russian Federation of March 29, 2012 No. 03-07-08 / 92).

The Ministry of Finance of Russia in its letters, in particular, dated 02.08.2012 No. 03-07-11 / 223, indicates: when calculating this proportion, in addition to direct costs, part of the expenses should be taken into account general expenses related to non-taxable transactions (Letters of the Ministry of Finance of Russia dated 06.28.2011 No. 03-07-11 / 174, dated 05.30.2011 No. 03-07-11 / 149, dated 12.29.2008 No. 03-07-11 / 387, Federal Tax Service of Russia dated November 13, 2008 No. ШС-6-3/827@).

At the same time, the tax authorities in the letter of the Federal Tax Service of Russia dated March 22, 2011 No. KE-4-3 / 4475 indicated: “... The provisions of Ch. 21 of the Code, including paragraph 4 of Art. 170 of the Code, no rules have been established for taxpayers to determine the share of indirect (general) expenses in the total expenses of these taxpayers. In this regard, each taxpayer independently, in accordance with the procedure established by the accounting policy adopted by the taxpayer for tax purposes, establishes the procedure for determining the share of indirect (general) expenses in the amount of total expenses.

Thus, in our opinion, in order to avoid claims from tax authorities when determining the proportion, an organization should include in the calculation the share of general business expenses that falls on non-VATable transactions. At the same time, the procedure for calculating the specified share of general business expenses should be established in accounting policy organizations.

For information

Determination of the share of general business expenses can be carried out using the following indicators, for example, by revenue, the number of employees employed in taxable and non-taxable activities, or use the wage fund of these employees.

The Ministry of Finance of Russia, in its clarifications, indicates that when calculating total expenses, as well as determining the share of expenses for the acquisition, production or sale of goods (works, services, property rights) exempt from VAT, one should be guided by PBU 10/99 "Organization's expenses" (Letters of the Ministry of Finance of Russia dated June 28, 2011 No. 03-07-11/174, dated May 30, 2011 No. 03-07-11/149, dated April 22, 2011 No. 03-07-11/106).

At the same time there judgment, which states that organizations have the right to independently determine the method of calculating total costs in the absence of a legal regulation of this issue in relation to VAT. The court found it lawful to take into account only direct costs when determining the share of production costs for operations not subject to VAT, since it was precisely this method of calculating the total costs of production that was enshrined in the accounting policy of the taxpayer (Resolution of the Federal Antimonopoly Service of the Volga District dated July 23, 2008 in case No. A06- 333/08).

At the same time, it should be borne in mind that we found only one court decision on this issue. Therefore, it can be concluded that arbitrage practice on the issue under consideration has not yet developed.

Documenting

When performing work on the contractor's own resources related to the elimination of defects and non-compliance of the work performed with the terms of the contract, in our opinion, in order to confirm the costs incurred, in addition to the contract, it is necessary to have:

act (conclusion of a specialist) on the identified shortcomings (defects), construction imperfections and the need to eliminate them;
act on the elimination of identified deficiencies.

For information

The legislation does not provide for unified forms of these acts. Organizations have the right to independently develop forms of documents, taking into account the requirements established in Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting":

"Demand-invoice" in the form of M-11, approved. Decree of the State Statistics Committee of Russia No. 71a;
payroll;
documents confirming travel expenses(order of the head of the business trip, itinerary / receipt (printout electronic ticket) and a boarding pass (Letter of the Ministry of Finance of Russia dated February 4, 2009 No. 03-03-07 / 3, Letter of the Federal Tax Service of Russia for Moscow dated December 15, 2008 No. 19-12 / 116256), an invoice for hotel accommodation signed by authorized persons and stamped);
accounting reference.

If defects (shortcomings) of the work performed are identified in the next after the implementation (the act of acceptance and delivery of the work performed is signed) tax period, and accordingly, the elimination of deficiencies falls on another calendar year, then the costs incurred are recognized as part of non-operating expenses as losses of previous tax periods identified in the current reporting (tax) period (clause 1 clause 2 article 265 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated September 18, 2007 No. 03-03-06/1/667).

In accounting in this situation, the costs associated with the elimination of deficiencies are recognized as other expenses as losses of previous years recognized in reporting year(clause 11 PBU 10/99).

As for VAT, in our opinion, by eliminating deficiencies free of charge, the contractor properly fulfills its obligations under the contract, the cost of work for which is already included in the VAT base. On this basis, it is not necessary to accrue and pay VAT on work related to the elimination of deficiencies.

Consultant Skorokhvatova Rimma Ivanovna

The material presented in this article, is provided for informational purposes only and may not be applicable in specific situation, and should not be taken as a guarantee of future results. For specific questions, we recommend contacting our specialists.
We draw attention to the need to take into account changes in legislation that have occurred since the date of preparation of the material.