Utility payments for taxation are taken into account as part of material expenses

How does an HOA, in a simplified manner, keep records of income and expenses (Zhuravleva V

HOA "Ozero" entered into agency agreements for payments for housing and communal services with all residents of the apartment building.
The partnership's commission is 0.1% of the amount of transferred payments. In October 2014, apartment owners consumed utilities in the amount of RUB 250,000. The HOA signed the certificates of completed work (services rendered) on October 31. On November 10, payment was received from the owners of the premises in the amount of 210,210 rubles. On November 20, the homeowners' association transferred the amount of 210,000 rubles to the resource supply company. Recommendation No. 1. Officials themselves told how HOAs can avoid taxation of housing and utility payments (Letters of the Ministry of Finance of Russia dated 03/11/2012 N 03-11-06/2/39 and dated 04/26/2013 N 03-11-06/2/14773) . Thus, financiers recommend concluding an agency agreement with each of the residents. Under such an agreement, the HOA will act as an intermediary between homeowners and resource supply companies. To prevent tax officials from having questions about the fictitiousness of such an agreement, it is better to establish a symbolic amount of the agent’s remuneration. Then do not include any payments for utilities or maintenance of common property (cleaning, fire safety, repairs, etc.) in the tax base under the simplified tax system (clause 1, clause 1.1, article 346.15 and clause 9, clause 1, art. 251 of the Tax Code of the Russian Federation).

List of expenses under the simplified tax system “income minus expenses”

Expenses under the simplified tax system - income minus expenses are subject to the requirements set out in Chapter.
26.2 “STS”, a number of which refer to the provisions of Chapter. 25 “Profit Tax” of the Tax Code of the Russian Federation. Let's consider the list of expenses of the simplified tax system, as well as the features of their recognition. List of expenses under the simplified tax system for 2021 - 2021

Rates according to the simplified tax system - 6 or 15%

Recognition of material expenses under the simplified tax system, as well as other types of expenses

Expenses that cannot be taken into account under the simplified tax system “income minus expenses”

What to do if expenses exceed income under the simplified tax system?

Filling out a declaration under the simplified tax system

Results

List of expenses under the simplified tax system for 2021 - 2021

Taking into account the requirements of the norms of Ch. 26.2 of the Tax Code of the Russian Federation, the object for calculating tax under the special regime in question must be determined in one of 2 ways:

income;
income minus expenses.

For the first method, the issue of expenses for tax purposes does not matter, but for the second it plays a very important role.

For information on how to change the object of taxation using the simplified tax system, read the article “The procedure for changing the object of taxation under the simplified taxation system “income”” .

Clause 1 Art. 346.16 of the Tax Code of the Russian Federation identifies the following expenses under the simplified tax system - income minus expenses:

costs for the purchase, production and installation of fixed assets;

Read about the procedure for writing off fixed assets for expenses under the simplified tax system here.

costs of purchasing intangible assets;
costs for the purchase of exclusive rights, know-how, intellectual property;
costs incurred in obtaining patents;
costs associated with R&D;
costs of repairing and improving fixed assets - both own and leased;
expenses incurred under lease agreements;
material costs;
labor costs;
costs for all types of compulsory insurance (pension, social, medical, life insurance);
expenses related to payment for services provided by credit institutions;

What services provided by credit institutions can be taken into account in expenses under the simplified tax system, read the article “Accounting (nuances)”.

costs in the form of input VAT amounts;

Read about the reflection of VAT under the simplified tax system here and in the material “How to take into account input VAT under the simplified tax system?”.

costs aimed at paying customs duties;
expenses associated with business trips (payment for travel to the place of performance of an official assignment and back, payment for accommodation, daily allowance);
costs of accounting, auditing, legal and other similar services, including accounting services ;

Is it possible to take into account consulting costs under the simplified tax system, find out from the material “Consulting costs under the simplified tax system, income minus expenses”

costs of training and retraining of personnel;

Can participation in a conference be considered expenses for training and retraining of personnel? Find out from the publication “Participation of employees in conferences - an expense under the simplified tax system?”

stationery costs;
costs for postal, telephone and other office services.

A detailed list of expenses under the simplified tax system is given in Art. 346.16 Tax Code of the Russian Federation. It is closed, that is, other expenses that are not indicated in this list cannot reduce the tax base under the simplified tax system.

To learn about the requirements for expenses taken into account under the simplified tax system, read the article “Accounting for expenses under the simplified tax system with the object “income minus expenses”” .

Rates according to the simplified tax system - 6 or 15%

According to Art. 345.20 of the Tax Code of the Russian Federation, when using the “income” object to calculate the single tax, a rate of 6% is provided, which from 2021 in the regions can be reduced to 1%. For the object “income minus expenses”, taking into account the type of activity of the taxpayer, the tax rate can vary from 5 to 15%.

Recognition of material expenses under the simplified tax system, as well as other types of expenses

Clause 2 art. 346.17 of the Tax Code of the Russian Federation defines the following points for the recognition of expenses by an organization or individual entrepreneur under the simplified tax system - income minus expenses:

1. Material expenses are accepted on the date of payment of the debt in one of the following ways:

transfer of funds from the taxpayer’s current account;
issuing funds from the cash register;
any other way of repaying the debt.

Such expenses of the simplified tax system, the list of which is determined taking into account the requirements of Chapter. 25 of the Tax Code of the Russian Federation, include:

purchase of raw materials, including those used for technological purposes;
purchase of various types of equipment and other household supplies;
purchase of components, semi-finished products;
procurement of works and services involved in the production process;
use of fixed assets and other property related to environmental activities.

2. Expenses incurred in connection with calculations for wages under the simplified tax system are recognized in the same manner as material expenses.

Regarding the list of simplified taxation system expenses related to payment for work activities, you should also be guided by the provisions of Chapter. 25 Tax Code of the Russian Federation. These costs include:

payment of wages to employees;
bonuses and other incentive payments;
the cost of utilities, food and products provided to employees free of charge;
expenses for the purchase and production of uniforms for employees, which are given to them free of charge or sold to them at a reduced price.

A complete list of labor costs is contained in Art. 255 Tax Code of the Russian Federation.

3. Expenses for payment of the cost of goods that were purchased for the purpose of further sale are accepted as they are sold.

Read more about accounting for the write-off of goods when applying the simplified tax system here.

4. Other features of recognizing expenses are as follows:

tax expenses are written off based on the date of actual payment of taxes;
expenses for fixed assets and intangible assets are recognized at the end of the tax period in the amount of amounts paid;

See here .

when paying by bill of exchange, expenses are taken into account on the date of payment of the bill of exchange, however, if the bill of exchange is transferred in favor of third parties, then the date of recognition of the expense corresponds to the moment of its transfer.

Simplified people keep records of income and expenses in KUDIR. We described in this article how to fill out a book using the new form.

Expenses that cannot be taken into account under the simplified tax system “income minus expenses”

A list of some types of expenses that, according to officials, do not reduce the tax base under the simplified tax system “income minus expenses” is presented in the table.

Expenses that do not reduce the tax base under the simplified tax system “income minus expenses”	Rationale
Advance payments (prepayment)

Source: https://nalog-nalog.ru/usn/dohody_minus_rashody_usn/perechen_rashodov_pri_usn_dohody_minus_rashody/

Taxation of HOAs under the simplified tax system in 2019

The HOA keeps records of targeted funds in account 86 “Targeted Financing”. For account 86, it is necessary to open sub-accounts based on the sources of funds received. Let's consider the accounting of HOA fees, except for payments for housing and communal services, the accounting of which will be discussed below.

mandatory payments, entrance and other fees of HOA members;
payments from homeowners who are not members of the HOA;
income from the entrepreneurial activities of the HOA, aimed at fulfilling the goals, objectives and responsibilities of the HOA (Article 152 of the Housing Code of the Russian Federation);
subsidies for the operation of common property, carrying out current and major repairs, providing certain types of utilities and other subsidies;
other supply.

Expenses of the HOA under the simplified tax system

Simplified tax system or OSNO – which taxation regime should a management company choose? The general taxation system can be used by any organization and, from the point of view of simplicity, is the most acceptable. However, the tax burden that falls on the company in this case is quite high - the organization needs to pay income tax at a rate of 20% and value added tax.

We recommend reading: Transfer of premises from non-residential to residential

Then the costs of the enterprise will also include the costs of renting municipal property. According to the law, the provision of services is already a business activity (Clause 1, Article 2 of the Civil Code of the Russian Federation), which is aimed at making a profit from the use of property and is carried out at your own peril and risk. This is a commercial activity that is already subject to taxation in accordance with the general procedure.

Clarifications from the Ministry of Finance: which payments are not recognized as HOA income on the simplified tax system

It is worth recalling that when determining the object of taxation according to the simplified tax system, taxpayers must take into account both income from sales and non-operating income (clauses 1-2 of Article 248 of the Tax Code of the Russian Federation). But the income listed in paragraphs of Article 251 of the Tax Code of the Russian Federation (clause 1-1.1 of Article 346.15 of the Tax Code of the Russian Federation) are not subject to accounting when determining the object of taxation for the purpose of applying the simplified regime.

We recommend reading: How to find out if a house is registered in the cadastral register on the Rosreestr website

According to the provisions of the financiers’ letter, HOAs on the simplified tax system should not take into account fees (introduction, shares and membership) and income in the form of gratuitously provided work and services performed within the framework of contractual relations. Donations assessed as such in the Civil Code of the Russian Federation are not income. When determining an object for a simplified tax, funds contributed by HOA members are not taken into account in order to generate reserve sources for repairs in the manner prescribed by Article 324 of the Tax Code of the Russian Federation. Budget funding for major repairs is not recognized as income within the framework of Federal Law No. 185-FZ of July 21, 2007 and the Housing Code of the Russian Federation.

Expenses under the simplified tax system: income minus expenses - which can be counted and which cannot?

For business entities, if they comply with certain criteria, it is possible to use a preferential tax regime in the form of the simplified tax system.

It assumes two types of system - based on income and based on income reduced by expenses made.

But not every expense under the simplified tax system, income minus expenses, can be used when forming the tax base in comparison with the general taxation system (OSNO).

By what principle are expenses taken into account under the simplified tax system?

Enterprises and entrepreneurs in the course of their activities incur expenses that will subsequently lead to income.

But the amount of expenses incurred can be taken into account in the simplified taxation system (STS) only using one type of STS. This allows them to do this in clause 2 of Article 346.18 of the Tax Code of the Russian Federation, which determines how the tax is calculated under the simplified tax system “income minus expenses”.

The simplified tax system “income” has a reduced rate, but does not allow expenses to be taken into account, with the exception of paid insurance premiums, by which the taxpayer can reduce the amount of the calculated mandatory payment, but within the norm.

Accounting for expenses under the simplified tax system, income minus expenses 2021, as well as income, is maintained in the tax register KUDiR.

At the same time, expenses under the simplified tax system, income minus expenses, are calculated on a cash basis, that is, the moment of recognition of expenses under the simplified tax system, income minus expenses in 2021 is determined by the fact of their payment. All of them must be documented and have an economic justification.

Important! A business entity may be faced with a situation where the amount of expenses incurred and taken into account when calculating tax exceeds the amount of revenue received for the same period. In this case, the taxpayer will still have to calculate the minimum tax under the simplified tax system for income minus expenses and transfer it to the budget.

The declaration under the simplified tax system also records the expenses incurred by the entity cumulatively for each reporting period.

What expenses can be accepted under the simplified tax system in 2021?

The preferential regime in this part of taxation has one significant negative side - the list of expenses included in the base is strictly defined and closed.

This list is the same for both legal entities and individual entrepreneurs under the simplified tax system, income minus expenses. At the same time, expenses under the simplified tax system, income minus expenses, are determined by Art. 346.16 Tax Code of the Russian Federation.

Costs include:

Costs for the purchase, construction, retrofitting, reconstruction and improvement of the operating system. At the same time, taxpayers can take into account the cost of a new fixed asset immediately in the current year in proportion to the number of quarters during which it was used. But the costs of purchasing OS that require registration can be included in expenses only after they have been paid for and registered (for example, vehicles). If an asset existed with a business entity before the transition to the simplified tax system, then its value is taken into account depending on the period of its use.
Costs of purchasing or creating intangible assets. The costs of patenting and research work are also taken into account here.
Costs for repairs of fixed assets, both your own and those received under the lease agreement, if this obligation is assigned to the lessee in the agreement.
Rent under rental and leasing agreements.
Material costs. They are determined according to the same principles as in the general regime. This primarily includes costs incurred for the purchase of raw materials and supplies. A number of services are also reflected here, for example, MSW removal, room cleaning, printing, etc.
Costs of paying wages to enterprise employees hired under labor contracts and civil service agreements, including bonuses. Disability benefits financed from the company's funds for the first three days of sick leave can also be included here, as well as increased amounts provided for in contracts with employees. The amounts of alimony withheld and transferred from wages, as well as the amount of personal income tax from employee salaries are also reflected here.
Expenses incurred by a business entity in all areas of compulsory insurance. This includes, among other things, insurance premiums accrued for wages.
Amounts of input VAT for paid materials, services, expenses included in expenses under the simplified tax system.
Interest on funds raised under loan and credit agreements.
Costs of implementing fire safety measures at the enterprise, including installation and maintenance of alarms, and other services of fire organizations.
Amounts of customs duties that are not refunded to the taxpayer when imported into the territory of our state.
The costs of maintaining the company’s transport, this also includes compensation for the use of the employee’s personal transport on work matters within the approved standards.
Travel expenses, including travel, rental housing, daily allowances within the limits approved by the enterprise, visas and passports for trips abroad, etc.
Payment for notary registration services within the current tariffs.
Expenses for legal, accounting and auditing services.
Cost of publishing financial statements.
Stationery expenses.
Postal, telegraph costs, as well as for communication services.
Purchase of licensed computer products.
Advertising expenses.
Costs of developing new production facilities.
Expenses for the purchase of goods that will be sold in the future.
Amounts of taxes and other mandatory fees paid by the taxpayer. This could be transport, land tax, VAT paid when performing the duties of a tax agent, etc. Personal income tax for employees is not included here, since it is reflected as part of labor costs.
Warranty costs.
Expenses for paying for the services of commission agents, agents, etc.
Payments made periodically for the use of intangible assets owned by third parties.
Entrance, membership and target fees for organizations that are part of the SRO.
Legal costs and fees in arbitration.
Costs for servicing cash registers.
Computer maintenance costs.
Expenses for removal of MSW.
Expenses for training, retraining of personnel and their independent assessment.
Costs of compensation for damage caused to roads by heavy vehicles (Platon System).

Fixed payments to the Pension Fund for individual entrepreneurs in 2021

What expenses are excluded in 2021?

Let's consider the list of expense transactions that cannot be taken into account when determining the base for determining tax under the simplified tax system for income reduced by expenses. The impossibility of their inclusion is determined by letters from the Ministry of Finance, the Federal Tax Service and other regulatory documents.

https://www.youtube.com/watch?v=bnIwd-OG4Fc

What expenses cannot be taken into account:

Expenses incurred for a special assessment of working conditions;
Expenses for acquiring the right to install and use an advertising structure;
The amount of VAT tax that was allocated in invoices for the sale of goods, work, services by entities using the simplified tax system and paying the allocated tax to the budget;
Expenses incurred to pay for the work of an hired company to find tenants;
Expenses to purchase an option giving the right to enter into a lease agreement;
Amounts of expenses that, according to the concluded agreement, are fully covered by the counterparty;
The cost of obtaining an electronic signature required to participate in government tenders;
Expenses incurred by the entity when participating in tenders and auctions for the right to conclude a government contract;
Costs of paying remuneration to a third-party organization preparing documentation for participation in government tenders;
Expenses to ensure normal working conditions for employees;
Costs for issuing and servicing plastic cards intended for transferring employee salaries;
Purchasing a TIR Carnet, which gives the right to transport vehicles across the borders of foreign countries without inspection at customs points;
Payment for the services of an accredited company in the field of labor protection;
Expenses for subscription to accounting and other printed publications;
Entertainment expenses;
The cost of goods that were not paid to suppliers and then written off as overdue accounts payable;
The cost of fixed assets that were contributed as a contribution to the authorized capital;
Compensation for damage caused to the company by the founder;
Payment of compensation for the use of personal cars for work purposes, more established standards;
Purchasing branded clothing, unless the obligation is stipulated in one of the legislative acts of the Russian Federation;
Purchasing passes for employees to enter or travel to the rented premises;
Costs for the production of illuminated signs that are not of an advertising nature, as well as costs for decorating the appearance of buildings;
Costs of acquiring a plot of land (unless it is purchased for resale);
Payment for the right to limited use of the site (easement);
Costs for reconstruction of the building;
Payment for the right to sign an agreement to lease a land plot for a period of 25 years for the reconstruction and use of the building located on it;
Payment for services for managing the activities of LLC;
Payment for the services of an outsourced company to carry out personnel records for the company (in the absence of its own personnel service);
Payment for outsourcing and outstaffing services;
Expenses in the form of fines, penalties and other penalties for violation of contracts that were recognized by the debtor or established by a court decision;
Costs for the issuance by a government agency of an extract from the Unified State Register of Legal Entities (USRIP) in paper form;
Expenses incurred by the individual entrepreneur before his actual registration;
Expenses of the individual entrepreneur for conducting his training, as well as travel to the place of this training, including travel expenses;
Costs for obtaining an anti-terrorism passport for a shopping center, services for creating signs for parking spaces for disabled people;
Reimbursement of expenses for employees whose work is carried out on the road or has a traveling nature;
Compensation payments to the employee for the period of residence in a dormitory or other premises while on shift;
Expenses for the purchase of property rights, including debt rights;
Costs for the services of a third-party company for cleaning and transporting snow from the surrounding area, costs for landscaping the territory;
Expenses for the acquisition for resale of rights to music and video works;
Expenses for the acquisition for further sale of non-exclusive rights to computer programs;
The cost of materials that were obtained during the dismantling of existing fixed assets, taken into account when entering the balance sheet, is not included in expenses for the further sale of such materials;
Expenses for the purchase of goods for further sale incurred while on UTII;
Payment for technological connection of reconstructed energy devices and electricity production facilities to existing electrical networks;
Expenses for bringing the goods to a state in which their sale is possible, as well as expenses for additional equipment of goods purchased for further sale;
Expenses of the lessee to bring the leased objects to a condition in which they can be used;
Expenditures for the universal service reserve carried out by telecommunications network operators;
Entry fees to non-profit organizations and contributions to the funds of such organizations;
Amounts of patent fees transferred for registration of licensing agreements for the acquisition of trademarks;
Forest taxes;
Costs to cover shortages or thefts of funds;
Remuneration paid by the seller to the buyer for fulfilling any terms of the agreement;
Costs of purchasing goods that are used to improve the conditions of customers' stay (water, tea, sugar, candy, etc.);
Write-off of bad debts;
Expenses for the purchase of an apartment intended for employee residence;
A loss from the previous period, if it arose when the simplified tax system for income was applied, and in the write-off period the simplified tax system for income minus expenses was in effect.

Patent tax system (PTS)

Features of tax reduction on insurance premiums

Unlike the simplified tax system, income is 6%, in the 15% regime it is not the amount of tax itself that is reduced, but the base formed for its calculation. Fixed contributions of individual entrepreneurs to themselves are simply made in full as part of the expenses taken into account, thereby reducing the base.

The situation is similar with contributions that are paid for hired employees. They are also fully included in expenses and participate in reducing the base.

However, there is one peculiarity here.

If an entrepreneur combines another regime with the simplified tax system, then it can only be included in expenses by making contributions for those employees who participate in activities that fall under the simplified tax system.

Source: https://ip-on-line.ru/uchet/rashody-pri-usn-dohody-minus-rashody.html

How to keep accounting records in an HOA using the simplified tax system? Step-by-step instructions and wiring

All this is regulated by the activities of one employee of the management organization, whose position is called an accountant . It is this person who is responsible for all reporting on expenses and expenses, and is also the main regulator of financial matters.

All this means that this organization is a taxpayer and on its staff there must be a person who knows how to generate reports on all items of expenses and payments (income minus expenses), and who also knows how to submit information to the tax office (a sample estimate of income and expenses of an HOA can be downloaded here).

What reports does the homeowners' association submit for registration in 2019?

IMPORTANT: From January 1, 2021, changes have been made to the procedure for filling out the Income and Expense Accounting Book. According to Order No. 227n dated December 7, 2016, section 5 was added, in which it is necessary to reflect the amounts of trade fees for legal entities operating in the territory of Moscow and the Moscow region.

You must report for 2021 by April 2, 2019, because March 31 falls on a day off. Simplified residents must pay the annual single tax within the same deadline established for filing the declaration, i.e., before March 31, and taking into account the postponement of the deadline due to a day off, until April 2, 2019.

Accounting in HOA “simplified”: postings 2017

In order for life in apartment buildings to go on as usual, it is necessary to continuously solve serious problems: provide citizens with heat, water and electricity, maintain common building equipment and space, and carry out repair work. A specially created organization is called upon to cope with them - a homeowners' association, the decision on the formation of which is made at a general meeting (Articles 135, 161 of the Housing Code of the Russian Federation).

If money is transferred by members of a partnership, the proceeds are considered received within the framework of the statutory activities and are not subject to taxation under the “simplified tax system”.
Funds received for repairs from persons who have not become members of a non-profit structure are not included in the exceptions and are subject to a single tax.

How to properly organize and maintain accounting in an HOA

The person responsible for maintaining the policy is the chief accountant of the organization or the chairman of the board. The accountant prepares an accounting policy plan and submits it to the chairman for approval no later than 90 days from the date of registration of the organization with government agencies.

income is considered as an object of the simplified tax system;
money is recognized as HOA income from the moment it is received into the partnership account;
membership, entrance and share fees, donations, contributions for actions within the framework of the charter are not considered income;
deductions for the formation of a fund for capital and current repairs are not income;
if the partnership performs representative functions, then the funds received into its account are not taken into account when determining the amount of tax.

HOW A HOA IN — SIMPLIFIED — CALCULATES INCOME, EXPENSES AND TAXES

As for the fee for repairs and maintenance of the house made by persons who are not members of the partnership, it must be included in income subject to “simplified” tax. Because such money does not qualify for benefits. This is explained in the Letter of the Ministry of Finance of Russia dated December 30, 2011 N 03-11-06/2/188.

However, there are court decisions on this subject where tax authorities lost disputes on this topic (Resolutions of the FAS of the Volga District dated 03/31/2011 in case No. A65-18505/2010 and FAS of the Far Eastern District dated 02/02/2011 N F03-9689/2010). The judges explained that the HOA, while receiving payment for utilities, does not provide these services itself. And he acts only as an intermediary between organizations providing heat, water and electricity services, and homeowners. At the same time, the HOA does not receive any economic benefit from the payments received. It only fulfills the duty provided for by the charter. Therefore, these payments, according to the judges, are not subject to taxation under the simplified system. The Supreme Court of the Russian Federation adheres to a similar opinion in its Decision dated December 22, 2010 N GKPI10-1401.

We recommend reading: Act of Approval of the Location of the Boundary of the Land Plot 2019

Accounting and tax accounting in HOAs (TSN): postings, documents, benefits

If the obligation to provide utility services to residents is not specified in the HOA charter, then the only way to reduce the amount of tax is to conclude an agency agreement with each participant in the partnership, and with each service provider - a separate contract for the supply of energy, water, heat, etc.

Example 1. As a result of the commercial activities of the partnership, a financial result was formed over the year - a profit in the amount of 3,000 rubles. This amount, in accordance with the decision of the HOA members, was spent on landscaping the area in the courtyard of the house. The following entries were made in the accounting records of the partnership:

Rules of operation for management organizations, homeowners associations and residential complexes under a simplified taxation system

From the moment the right to apply the simplified tax system is lost, the taxpayer must calculate and pay taxes according to the general taxation regime, which is provided for newly created organizations or individual entrepreneurs. Penalties and fines for late payment of monthly payments during the quarter in which the taxpayer switched to the general tax regime are not charged (clause 4 of Article 346.13 of the Tax Code of the Russian Federation).

From 2021, management companies, homeowners' associations and residential complexes that use a simplified taxation system will not be able to take into account as taxable income amounts received from owners to pay for utility services provided by third-party organizations (clause 4, clause 1.1, article 346.15 of the Tax Code of the Russian Federation) ). To do this, a resource supply agreement must be concluded between the management and resource supplying organizations.

Accounting in HOA “simplified”: postings 2017

Members of the partnership have the right to make donations to the HOA to solve statutory problems. These proceeds are classified as earmarked and are not subject to simplified tax. If financial assistance comes from the state budget, it is included in income for calculating quarterly payments under the simplified tax system.

Accounting for amounts received from residents for utilities raises many questions. The clarifications of the Ministry of Finance indicate that they are included in the calculation of the single tax. In practice, there are examples of court cases won by partnerships: the courts decide that these amounts do not form the profit of a non-profit organization and should not increase the tax base.

Accounting for a homeowners association, simplified posting using an example in 2021

Amounts of payments for housing and communal services (electricity, water supply, etc.) received into the account of the HOA are revenue from the sale of work (services) and, accordingly, must be taken into account as part of income when calculating income tax in accordance with Article 249 of the Tax Code of the Russian Federation ( letters of the Ministry of Finance of the Russian Federation dated November 18, 2015 No. 03-11-06/2/669/7, dated June 29, 2011 No. 03-01-11/3-189). Taxation in HOAs regarding income-generating activities does not differ from the rules for commercial organizations.

To do this, make the following entries in accounting: Debit 62 (76) Credit 90, subaccount “Revenue” - utility fees have been charged; Debit 50 (51) Credit 62 (76) - payment for utilities received. At the same time, organize analytical accounting for accounts 62 and 76 so that settlements with each tenant are visible.

Taxation of homeowners' associations (TSN) under the simplified tax system in 2016

Such organizations do not prepare a statement of changes in capital, a statement of cash flows, or an appendix to the balance sheet, since they simply do not have the relevant data. But information on the use of targeted funds received from TSN participants is presented in a separate report as part of the accounting reports. It indicates data on funds received in the form of entrance, membership, voluntary contributions, in particular on their balances at the beginning and end of the reporting period, as well as on amounts received and spent during the year.

In the 1st quarter of 2021, TSN “Our House” issued receipts to homeowners for payment in the amount of 370,000 rubles. The invoiced amount does not include deductions for major repairs. The amount of utilities, namely payment for cold and hot water, sewerage drainage, heating of premises, according to acts issued by resource supply organizations, amounted to 280,000 rubles. The remainder of the amount, 90,000 rubles, is the maintenance and servicing of the common property of the apartment building, carried out by TSN itself.

How can a homeowners association calculate their unit tax in 2019?

The reduced rate cannot be lower than 1% (with the exception of the 0% rate for individual entrepreneurs carrying out entrepreneurial activities in the production, social and (or) scientific spheres and registered for the first time after the law on “tax holidays” came into force in a constituent entity of the Federation).

It is possible to reduce the difference between the income and expenditure side regardless of the size of the net income side, which is a significant advantage for large housing structures. The disadvantages of the simplified system in relation to housing associations include: The need for additional accounting operations for correct accounting of accounts.