Household income in the general taxation system. What are the incomes and expenses of the HOA under the simplified tax system, what are the disadvantages, how to carry out the receipt of funds to the accounts and pay tax, if there is no separate accounting? What is the taxation of HOAs and does the partnership pay tax

The owners of the premises of an apartment building (MKD) often create associations of homeowners for more effective management of the common property of an apartment building (MKD) and the operation of the adjacent territory. For example, the HOA has the right to build additional premises or lease out part of the common premises. Let's talk about accounting systems suitable for such associations, and about the taxation of homeowners' associations in 2019.

The legal framework of the HOA, especially accounting and taxation

HOA activities are regulated by nn. 4 p. 3 art. 50 of the Civil Code of the Russian Federation, which reflects the possibility of merging for the management of joint common property of MKD. Section VI of the Housing Code of the Russian Federation defines the procedure for the operation of HOAs, and the criteria for taxation are established by a number of articles of the Tax Code of the Russian Federation.

Despite the fact that the HOA belongs to the category of non-profit organizations (non-profit organizations), it is obliged to keep records and pay taxes, since the funds received have different sources (HOAs can conduct commercial work and profit from the use of common property and the local area), and also have staff of employees.

HOA receipts are formed from:

Payment of utilities and contributions by residents;

Subsidies from local budgets or other sources for the implementation of repair work or maintenance of the proper condition of the property of MKD;

Income from intermediation, provision of utilities, other commercial activities;

Other income.

At the same time, not all funds received by the HOA are subject to taxation. Not subject to:

Earmarked income (budgetary allocations, subsidies, contributions for overhaul);

Utilities paid directly to resource providers.

Taxable:

Payment by residents of utilities under an agency agreement, where the HOA acts as an intermediary. Revenue is considered to be remuneration for HOA services;

Payment of utilities directly to the HOA (its revenue), and transfers to suppliers for resources are considered costs. In this case, taxes are calculated from the difference between income and expenses;

Transfers for the maintenance of housing (the proceeds of the HOA).

The tax base also includes income from commercial activities (lease of premises, lease of advertising space, etc.). The presence of two blocks of receipts (taxable and non-taxable) presupposes their separate accounting.

Legally, the HOA has the right to apply OSNO or work for the simplified tax system, stating this in the generally accepted manner.

HOA: taxation and accounting

Accounting in the HOA

Target receipts are accumulated on the account. 86 in the context of sub-accounts by sources of funds. The main wiring used by the HOA:

The commercial activity of the HOA, as well as the income received, is reflected in account 90 "Sales", utility payments transferred by the HOA to resource providers or regional operators - to account. 76 "Settlements with different debtors and creditors".

Analytical accounting is required for each owner. This allows you to quickly obtain information about the status of settlements as of the reporting date.

HOA: general taxation system

Residents' associations of MKD that apply the general taxation system are required to list:

• Taxation of HOAs on the simplified tax system

  In addition to the single tax, personal income tax and insurance premiums for personnel are transferred.

  Until the end of 2018, for the "simplified", subject to certain conditions, there were benefits - they were allowed to reduce the rates of insurance contributions (subparagraph 3 of paragraph 2 of article 427 of the Tax Code of the Russian Federation) to 20%. Since 2019, this preference has been abolished.

  The advantage of the simplified tax system is exemption from VAT, income tax and property tax (except for those calculated on the basis of the cadastral value of real estate). However, the simplified taxation system for homeowners' associations provides for the payment of transport and land taxes in the presence of objects of taxation.

  Since the HOA is considered an NPO, it would be unfair to use “income” in the calculation of the simplified tax system. Indeed, in accordance with the specifics of the HOA, all its cash receipts compensate for the costs, often reducing profits to zero. It is more practical to use the STS mode “Income minus expenses”. In this case, only the costs named in Art. 346.16 of the Tax Code of the Russian Federation. Expenses not indicated in the list cannot be taken into account when calculating the tax. The listed insurance premiums and taxes are calculated in the usual way, which is used for an organization of any legal form.

  Let's figure out which taxation system is more relevant for HOAs in 2019.

  Let's give an example:

  The owners pay for utilities in accordance with the concluded agency agreements. Remuneration for the intermediary - 0.8%. Homeowners' association is exempt from VAT. The simplified tax rate is 15% (“income minus expenses”), income tax is 20%.

  Based on these data, we will calculate the amount of tax on OSNO and STS "Income minus expenses":

  The cost of utilities is not included in the proceeds, since the HOA acts as an intermediary in collecting payments. This example demonstrates the simplified tax system as more profitable, but in practice the opposite results happen (if there are costs that are not indicated in the closed list of article 346.16 of the Tax Code), therefore, before switching to a simplified system, it is necessary to analyze the company's activities in order to understand which taxation option Homeowners association in 2019 is more relevant for a specific partnership.

  HOA Chairman Remuneration: Taxation

  The head of the HOA is a hired employee performing certain job duties, and has the right to receive appropriate remuneration for the work performed. Such a payment is not constant. Its size is determined depending on the type and volume of services rendered by the chairman, as well as the amount of costs for them for a certain period. An employment contract must be concluded with the chairman of the HOA elected to this position (Article 17 of the Labor Code of the Russian Federation).

  The amount of remuneration to the chairman is established by the general meeting of members of the HOA (subparagraph 11, paragraph 2, article 145 of the RF LC). The amount of remuneration is subject to personal income tax and all insurance premiums (letter of the Ministry of Finance dated April 9, 2018 No. 03-15-05 / 23294). These payments are transferred to the budget of the HOA. The procedure for their payment is fixed in the Charter, also adopted at the general meeting of owners of MKD premises.

  For the services provided by the HOA by individuals, GPC agreements can be drawn up. Payments on them are also subject to income tax and insurance premiums (PFR and FFOMS).

Question:

1. Are the obligatory payments and contributions of owners of premises in an apartment building used by the HOA to pay for the cost of maintenance, maintenance and repair of the housing stock, as well as to pay for utilities, targeted receipts of owners of premises in an apartment building for the maintenance of a non-profit organization created by him and Homeowners' association statutory activities to manage the complex of real estate and ensure the operation of this complex? 2. Are compulsory payments and contributions of owners of premises in an apartment building used by HOAs to pay for the cost of maintenance, maintenance and repair of the housing stock, as well as to pay for utilities, are taken into account when determining the tax base for calculating income tax? 3. Are compulsory payments and contributions of owners of premises in an apartment building used by the HOA to pay for the cost of maintenance, (maintenance and repair of the housing stock, as well as to pay for utilities, subject to VAT taxation? 4. Are compulsory payments and contributions recognized? owners of premises in an apartment building, used by the HOA to pay for the cost of maintenance, maintenance and repair of the housing stock, as well as utility bills, transactions for the sale of goods (works, services)? and contributions of owners of premises in an apartment building used by the HOA to pay for the cost of maintenance, maintenance and repair of the housing stock, as well as to pay for utilities? for personal, family, home x and other needs not related to the implementation of entrepreneurial activities 7. Under what type of contract does the tax authorities recognize the HOA as an intermediary purchasing on behalf of the HOA members or on behalf and at the expense of the HOA members, in the case of value added taxation and tax on the profits of organizations of funds received on the accounts of HOAs, carried out in the manner prescribed, respectively, by paragraph 1 of article 156 of chapter 21 "Value added tax" and subparagraph 9 of paragraph 1 of article 251 of chapter 25 "tax on the profit of organizations" of the Tax Code of the Russian Federation?

Chairman of the HOA "Comfort" O. P. Harutyunyan

Answer:

On a number of issues related to the taxation of homeowners' associations (hereinafter HOA), the Office of the Federal Tax Service in the Republic of Adygea explains the following.

On the issues of calculating value added tax and income tax, one should be guided by the letter of the Ministry of Finance of the Russian Federation dated February 26, 2007 No. 03-07-15 / 24, which, in particular, says:

Article 137 of the Housing Code establishes that the HOA has the right to conclude, in accordance with the legislation, an agreement for the management of an apartment building, as well as agreements on the maintenance and repair of common property in an apartment building, contracts for the provision of utilities and other agreements in the interests of the members of the partnership; perform work for the owners of premises in an apartment building and provide them with services.

Based on the norms of Art. Art. 153 and 154 of the Housing Code, members of the HOA are obliged to pay fees for housing and utilities, which includes fees for the maintenance and repair of residential premises, fees for services and work on the management of an apartment building, maintenance, current and overhaul of common property in apartment building, as well as utility bills. At the same time, Art. 155 of the Housing Code, it is established that members of the HOA make mandatory payments and (or) contributions related to the payment of maintenance costs, current and major repairs of common property in an apartment building, as well as related to payment of utilities, in the manner prescribed by the management bodies of the HOA.

According to Art. 144 of the Housing Code, the management bodies of the HOA are the general meeting of the members of the partnership, the board of the partnership.

If, in accordance with the charter approved by the general meeting of the members of the partnership, the HOA is entrusted with the responsibility to ensure the proper sanitary, fire safety and technical condition of the residential building and the adjacent territory; technical inventory of a residential building; the provision of utilities; for the maintenance and repair of residential and non-residential premises; overhaul of a residential building and HOA on its own behalf concludes contracts with manufacturers (suppliers) of these works (services) and at the same time acts on its own behalf, and not on behalf of HOA members (that is, based on contractual obligations, it is not an intermediary purchasing on behalf of members HOA utilities, services to ensure the sanitary, fire safety and technical condition of the residential building and the adjacent territory; services for the technical inventory of a residential building; services for the maintenance and repair of residential and non-residential premises; services for the overhaul of a residential building), and the HOA members are entrusted with responsibilities to pay for this activity of the HOA, then the taxation of funds received on the accounts of the HOA is carried out in the following order.

Value Added Tax.

In accordance with Art. 146 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the object of taxation with value added tax is recognized as transactions involving the sale of goods (works, services) on the territory of the Russian Federation, regardless of the source of their funding.

According to paragraph 2 of Art. 153 of the Code, when determining the tax base, proceeds from the sale of goods (works, services) are determined based on all income of the taxpayer associated with payments for the specified goods (works, services) received by him in cash and (or) in kind, including payment in securities ...

Thus, the funds collected by the HOA from their members in payment for the work performed (services provided) to ensure the proper sanitary, fire safety and technical condition of the residential building and the adjacent territory; technical inventory of a residential building; utilities; for the maintenance and repair of residential and non-residential premises; capital repairs of a residential building are included in the tax base for value added tax in accordance with the generally established procedure. At the same time, the amount of value added tax presented by the HOA for the above works (services) performed (rendered) directly by the manufacturers (suppliers) are accepted for deduction in the manner and under the conditions established by Art. Art. 171 and 172 of the Code.

Corporate income tax.

In accordance with Art. 247 of the Code, the object of taxation with corporate income tax for Russian organizations is income received, reduced by the amount of expenses incurred, determined in the manner prescribed by Chapter. 25 "Corporate Income Tax" Code.

When determining the tax base for corporate income tax, incomes named in Art. 251 of the Code. It should be noted that the list of these incomes is exhaustive.

According to paragraph 2 of Art. 251 of the Code, when determining the tax base, earmarked receipts (with the exception of earmarked receipts in the form of excisable goods) are not taken into account, received free of charge for the maintenance and conduct of the statutory activities of non-profit organizations, which include admission and membership fees carried out in accordance with the legislation of the Russian Federation on non-commercial organizations.

The Housing Code does not provide for the accumulation of membership fees by HOA members.

On the basis of paragraph 5 of Art. 155 of the Housing Code, members of the HOA make mandatory payments and (or) contributions related to the payment of maintenance costs, current and major repairs of common property in an apartment building, as well as payment of utilities, in the manner prescribed by the management bodies of the HOA.

Thus, the funds received from HOA members to pay for the cost of maintenance, maintenance and repair of the housing stock, as well as to pay for utilities, are not targeted receipts.

Considering the above, the payment of HOA members for work (services) to ensure the proper sanitary, fire safety and technical condition of the residential building and the adjacent territory; on the technical inventory of a residential building; for the maintenance and repair of residential and non-residential premises; for the overhaul of a residential building, as well as payment for utilities is the proceeds from the sale of works (services) and, accordingly, the HOA is taken into account when determining the tax base for corporate income tax. At the same time, for the purposes of taxation of HOAs, expenses are taken into account that meet the requirements provided for in paragraph 1 of Art. 252 of the Code.

If, in accordance with the charter approved by the general meeting of members of the HOA, the HOA is entrusted with the responsibility to ensure the proper sanitary, fire safety and technical condition of the residential building and the adjacent territory; technical inventory of a residential building; the provision of utilities; for the maintenance and repair of residential and non-residential premises; Overhaul of a residential building and HOA on its own behalf, on behalf of HOA members or on behalf and at the expense of HOA members, concludes contracts with manufacturers (suppliers) of these works (services) (that is, based on contractual obligations, it is an intermediary purchasing utility services on behalf of HOA members , services to ensure the proper sanitary, fire safety and technical condition of a residential building and the adjacent territory; technical inventory of a residential building; maintenance and repair of residential and non-residential premises; overhaul of a residential building), then taxation with value added tax and corporate income tax funds received on the accounts of the HOA is carried out in the manner prescribed, respectively, paragraph 1 of Art. Chapter 156 21 "Value added tax" and p. 9 p. 1 of Art. Chapter 251 25 "Income Tax of Organizations" of the Code for Organizations Engaged in Intermediary Activities.

In addition, when using the HOA simplified taxation system, it should be borne in mind that the income of the HOA is the funds received from its members for the maintenance, maintenance and repair of the housing stock, as well as in the payment of utilities. They are subject to inclusion in the taxable base (Letter of the Ministry of Finance of Russia dated May 5, 2006 N 03-03-05 / 8).

An organization using the simplified taxation system (income minus expenses) can reduce its income by the amount of expenses named in Art. 346.16 of the Tax Code. And she has the right to refer to material expenses those that are accepted in relation to the procedure provided for the calculation of corporate income tax Art. 254 of the Tax Code (subparagraph 5 of paragraph 1 and paragraph 2 of article 346.16 of the Tax Code of the Russian Federation). A taxpayer can reduce his income by expenses related to the purchase of works and services of a production nature (subparagraph 6 of paragraph 1 of article 254 of the Tax Code of the Russian Federation). In particular, such expenses can be recognized as payments to third-party organizations for the provision of utilities, for the repair and maintenance of the housing stock. In this case, all costs are accepted provided that they are documented and economically justified.

Thus, taking into account the above, we give the answers to the questions posed in your appeal in the order of receipt:

1) are not;
2) taken into account;
3) are;
4) are recognized;
5) are recognized;
6) recognized;
7) according to which it is an intermediary, purchasing on behalf of the HOA members, utilities, etc., which is determined by the charter approved by the general meeting of HOA members.

Department of work with taxpayers

The decision to create a cooperative partnership is made by the homeowners collectively, through a vote.

The activity of the HOA as a legal entity is regulated by the Housing Code of the Russian Federation and legislative acts of federal significance. In matters of taxation, it is necessary to be guided by the Tax Code of the Russian Federation.

Does HOA pay taxes or not?

Despite the fact that an association of residential property owners is not a business entity, its managers are required to maintain standard accounting records and regularly make transfers to the state budget.

This is due both to the different nature of financial resources entering the accounts of the HOA, and to the fact that the staff of any organization of a similar profile always has hired employees.

Accounting in the HOA is maintained on several accounts. For earmarked funds, you must use the "Earmarked financing" account. Business activity is controlled on the Sales account.

You will learn about the taxation of HOAs from the video:

Sources of financing

Among the main types of cash receipts to the HOA budget, in accordance with Art. 151 p. 2. ZhK RF, it is possible to distinguish:

In this case, funds that have the character of targeted financing are not taxable (Article 251 of the Tax Code of the Russian Federation). These include, for example, utility bills, money for major or current repairs, budgetary injections, etc.

Homeowners' associations are obliged to keep separate accounting records of the budget when receiving targeted income. If it is not maintained, then such funds are considered by the fiscal authorities as subject to taxation ().

Now that you know that HOA taxes are a reality, not a myth, let's talk about what exactly you have to pay for.

What taxes does the HOA pay?

If the HOA attracts hired employees, then in relation to them it acts as an insurer for social, pension and medical insurance, which obliges the association to provide quarterly reports to the Pension Fund of the Russian Federation and the FSS.

Two systems of taxation of HOAs

HOAs have the right to apply both the basic (OSNO) and simplified (STS) taxation schemes.

Initially, all legal entities are in general mode.

To switch to a preferential tax payment system, you must submit an application within the first 5 days after the association is registered with tax.

Or in the period from October 1 to November 30 of the year that precedes the next reporting period from which the organization expects to switch to the simplified tax system.

OSNO

As already stated, it is applied by default to all legal entities. Provides for the transfer of VAT, as well as fees on profits and tangible assets of the HOA.

Payments of wages to employees are accompanied by the transfer of insurance contributions to off-budget funds (No. 212-FZ).

STS

The partnership can use the simplified tax system if:

• the average headcount of the company is 100 people;
• the value of assets and fixed assets does not exceed 100 million rubles;
• the size of the HOA's proceeds for 9 months, taking into account the deflator coefficient - no more than 45 million rubles.

When switching to a simplified system, the association of homeowners can choose one of two objects of taxation:

1. Total income (rate - 6%);
2. Budget receipts minus expenses (rate - 15%, in case of negative balance, a minimum fee of 1% is paid).

Under the simplified tax system, the taxpayer is exempt from paying VAT, as well as taxes on property and profits. Transport and land duties are paid on a general basis.

Reporting nuances

Without fail, the HOA must submit reporting to the tax office.

Regardless of the chosen taxation system, the representatives of the HOA must promptly transfer to the employees of the local branch of the Federal Tax Service:

1. Income tax declaration (OSNO) or on fees under a simplified scheme (STS).
2. VAT declaration (OSNO).
3. Information on the average payroll and certificates in the form 2-NDFL (once a year for each employee) and 6-NDFL (once a quarter for the entire organization).

Nevertheless, before switching to the simplified tax system, it is necessary to draw up an estimate and calculate what cash receipts can be qualified as targeted, how many expenses will there be, how much can be obtained for the provision of paid services, etc.

After all, it may well turn out that such an attractive at first glance rate of 6% is less profitable in your case than 15%.

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For the joint management of the common property of an apartment building, the owners of the premises can unite into associations of homeowners - HOA (Article 135 of the RF LC). How to keep accounting and pay taxes HOA under the simplified tax system, we will tell in our article.

Accounting in a homeowners association on a simplified system in 2019: transactions

The HOA is a non-profit organization (subparagraph 4 of paragraph 3 of article 50 of the Civil Code of the Russian Federation). HOA funds consist of the following (clause 2 of article 151 of the RF LC):

• compulsory payments, entrance and other fees of HOA members;
• payments from homeowners who are not members of the HOA;
• income from the entrepreneurial activity of the HOA aimed at fulfilling the goals, objectives and obligations of the HOA (Article 152 of the RF LC);
• subsidies for the operation of common property, maintenance and capital repairs, the provision of certain types of utilities and other subsidies;
• other supply.

The HOA keeps account of earmarked funds on account 86 "Target financing". To account 86, you need to open sub-accounts in the context of sources of funds. Consider the accounting of HOA contributions, except for payments for housing and communal services, the accounting of which will be discussed below.

The accounting of the entrepreneurial activity of the HOA is kept in the usual manner using account 90 "Sales".

Taxation of HOA under the simplified tax system in 2019

When determining income under the simplified taxation system, in particular, income received within the framework of targeted financing (clause 1 of clause 1.1 of article 346.15, clause 14 of clause 1 of article 251 of the Tax Code of the Russian Federation) and earmarked receipts (clause 2 of Art. 251 of the Tax Code of the Russian Federation). The HOA may include, in particular:

• entrance and membership fees of HOA participants;
• donations;
• budgetary funds to finance the overhaul in accordance with the Federal Law of 21.07.2007 No. 185-FZ and the RF ZhK;
• funds of homeowners entering the HOA for repairs.

These incomes are not taken into account only if the HOA keeps separate records of income and expenses for earmarked funds. If there is no separate accounting, then targeted receipts are taken into account in the income of the simplified person on general terms.

The HOA develops the procedure for maintaining separate accounting independently and fixes it in its own. As examples for the development of registers for accounting for the receipt and use of earmarked funds, you can use the sample registers given in the Recommendations of the Ministry of Taxes and Taxes of the Russian Federation.

At the same time, in the KUDiR, the HOA does not reflect income and expenses that are not taken into account when calculating the tax under the simplified tax system.

Utility bills HOA: accounting and taxation

And what is the accounting procedure for the amounts received by the partnership as payment for housing and communal services? The amounts received from the owners (users) of housing in payment for utilities provided by third-party organizations are not included in the income under the simplified tax system (clauses 4 of clause 1.1 of article 346.15 of the Tax Code of the Russian Federation, Definition of the Armed Forces dated 05/11/2018 No. 305-KG17- 22109 in case No. А41-86032 / 2016). This is provided that the payment received for utilities is transferred in the future (Letter of the Ministry of Finance dated June 14, 2018 No. 03-11-06 / 2/40525):

Resource supplying organization - for the supply of resources;
- to the regional operator for the management of municipal solid waste - for the services rendered.

If an intermediary agreement is concluded between the HOA and the owner of residential premises, then only the corresponding remuneration will be the income of the HOA (Letters of the Ministry of Finance dated 18.08.2017 No. 03-11-11 / 53260, dated 27.01.2017 No. 03-11-11 / 4260).

Thus, if the HOA acts only as an intermediary between homeowners and the resource supplying organization (operator), then the accounting will be as follows:

If the HOA independently provides services to the owners (users) of housing, then the payment for these services is included in the income of the HOA. And the accounting of utility bills will look like this:

Analytical accounting of payers of utility bills on accounts 62.76 is organized in the context of homeowners in order to receive information on the status of settlements with each owner as of the reporting date.

Accounting in the management company on the simplified tax system

The management of an apartment building can also be carried out by a specialized organization on the basis of a license - a management company (clause 1.3, clause 3, clause 2, article 161 of the RF LC). The accounting of the management company and its taxation on the simplified tax system will be similar to the above procedure for accounting and taxation of HOAs.