home Credit cards Accounting, tax accounting and reporting in homeowners' associations. What are the income and expenses of an HOA under the simplified tax system, what are the disadvantages, how to transfer funds to accounts and pay tax if there is no separate accounting? How should utility bills be accounted for?

Accounting, tax accounting and reporting in homeowners' associations. What are the income and expenses of an HOA under the simplified tax system, what are the disadvantages, how to transfer funds to accounts and pay tax if there is no separate accounting? How should utility bills be accounted for?

Homeowners' associations (HOAs), along with all legal entities, are required to provide certain reports in strict accordance with the law. Russian Federation. In the article we will talk about the reporting of HOAs, talk about the types, deadlines, benefits.

What reporting must the HOA submit?

In accordance with paragraph 2 of Article 291 of the Civil Code of the Russian Federation, the Homeowners Association is a non-profit organization created and operating in accordance with the law on homeowners' associations.

According to the legislation of the Russian Federation, HOAs are required to provide the following reports:

Financial statements.
Tax reporting.
Reports on payment of insurance premiums.
Statistical reporting.
Information disclosure. It is about these types of reporting that information will be presented in detail below.

Accounting procedure for HOAs

Despite the fact that a non-profit organization does not have profit making as its main activity (Clause 1, Article 2 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (as amended and supplemented)), nevertheless , in accordance with paragraph 1 of Article 32 of Federal No. 7-FZ, a non-profit organization conducts Accounting in order, established by law Russian Federation.

When preparing financial statements, you must be guided by Information of the Ministry of Finance of Russia dated December 24, 2015 No. PZ-1/2015 “On the peculiarities of the formation of accounting (financial) statements of non-profit organizations,” which states that the annual accounting (financial) statements of a non-profit organization consists of :

Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (as amended and supplemented) provides for the provision of interim reporting, which implies the provision of a Balance Sheet. If during the reporting period the profit did not exceed three million rubles, the HOA has the right to provide a simplified form of annual financial statements, which includes the provision of:

Balance sheet. Read also the article: → "".
Report on intended use funds.

Documentation forms are presented in Order of the Ministry of Finance of the Russian Federation dated December 4, 2012 No. 154n “On amendments to the Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n.”

Tax accounting for HOAs using OSNO

According to Article 246 Tax Code RF HOA is recognized as a taxpayer whose responsibility is to maintain tax accounting and provision of tax reporting. Thus, an HOA that uses the Basic Taxation System (OSNO) provides standard tax reporting. According to paragraph 2 of Art. 289 non-profit organizations have the right to submit a tax return in a simplified form after the end of the reporting period.

The tax return form was approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@ “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return for corporate income tax in electronic form».

A simplified declaration form is 2 sheets:

sheet (page 001): taxes are listed for which the HOA is recognized as a taxpayer, but there were no objects of taxation in the reporting period;
sheet (page 002): filled out in accordance with clause 15 of the Procedure for filling out the income tax return, approved by Order No. 62n dated July 10, 2007 “On approval of the form of a single (simplified) tax return and the Procedure for filling it out.”

The declaration form was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@ (as amended on December 20, 2016) “On approval of the form of the tax return for value added tax, the procedure for filling it out, as well as the format for submitting the tax return for value added tax in electronic form" (Registered with the Ministry of Justice of Russia on December 15, 2014 No. 35171).

Tax accounting for HOAs using the simplified tax system

Homeowners' associations, in accordance with Article 346.12 of the Tax Code of the Russian Federation, have the right to use the simplified taxation system (STS), which also requires maintaining clear tax records. The HOA is required to submit a tax return regardless of the income received in the past reporting period.

In addition to the mandatory submission of a tax return, the HOA, according to Article 346.24 of the Tax Code of the Russian Federation, must keep records of income and expenses in the book of income and expenses.

Unlike HOAs that use OSNO, taxpayers using the simplified tax system are exempt from:

payment of VAT;
property tax;
The HOA does not need to provide reporting on these types of taxes.

Basic accounting entries for HOAs

According to Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for Financial Accounting economic activity organizations and instructions for its use" (with amendments and additions) the HOA keeps accounting records using accounts accounting financial and economic activities of the organization.

Coming:
D 76	K 86/target funds	Calculation of owner contributions
D 50	K 76	Receipt of membership fees
D 51	K 62	Receipt of rent
Consumption:
D 91.2	K 51	Bank account maintenance
D 97	K 60.01	General property insurance bill
D 20	K 97	Payment for insurance
D 86/target funds	K 20	Repayment of HOA expenses through membership fees

Deadlines for submitting reports for HOAs

According to Article 15 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (as amended and supplemented), the reporting period for annual financial statements is the calendar year (from January 1 to December 31). The reporting period may be different in the following cases:

HOA organization;
reorganization of the HOA;
liquidation of the HOA.

In these cases, the reporting period is the period in which the HOA conducted its activities in the calendar year. It is worth noting that if the HOA was organized after September 30, the first reporting period will be the period from the date of registration of the HOA to December 31 of the year following the year of registration.

Example 1. The HOA was organized on 10/08/2016. First reporting period: 10/08/2016 – 12/31/2017. Annual financial statements will be presented during this time. In accordance with Art. 17 of Federal Law No. 402-FZ of December 6, 2011, the latest financial statements are provided by the liquidation commission or the arbitration manager (if the HOA is declared bankrupt). The latest financial statements are prepared as of the date preceding the date of entry on the liquidation of the HOA in the Unified State Register of Legal Entities.

Example 2. The HOA was reorganized on 04/05/2017. The reporting period for 2017 will be the period from 01/01/2017 to 04/04/2017. Annual financial statements are provided for this period. Deadline for submitting financial statements: until March 31 of the year following the expired reporting period. The deadline for submitting a tax return depends on the taxation system used by the HOA:

General system of VAT benefits for HOAs

According to paragraphs. 29, 30 clause 3 of Article 149 of the Tax Code of the Russian Federation HOAs are exempt from paying VAT in the case of:

implementation of the implementation of public services provided by the HOA, created in order to meet the needs of citizens for housing and responsible for the maintenance of intra-house engineering systems, with the use of which services are provided public utilities, subject to the purchase of utilities from public utility organizations, electricity suppliers and gas supply organizations, organizations providing hot water supply, cold water supply and (or) sanitation;
implementation of work (services) for the maintenance and repair of common property in an apartment building, carried out by a homeowners association created to meet the needs of citizens for housing and responsible for the maintenance of intra-building engineering systems, with the use of which utility services are provided, subject to the purchase of works (services) for maintenance and repair of common property in an apartment building for organizations and individual entrepreneurs directly performing (providing) these works (services), implementing works (services) to perform the functions of a technical customer for capital repairs of common property in apartment buildings, performed (provided) by specialized non-profit organizations that carry out activities aimed at ensuring the capital repairs of common property in apartment buildings, and created in accordance with the Housing Code of the Russian Federation, as well as the authorities local government and (or) municipal budgetary institutions in cases provided for by the Housing Code of the Russian Federation.

State information system for housing and communal services

In the Russian Federation, a state government has been created and is functioning Information system Housing and communal services, which is regulated by Federal Law of July 21, 2014 No. 209-FZ “On the state information system of housing and communal services” (as amended and supplemented). The purpose of the state housing and communal services information system is to provide citizens, government bodies, local governments and organizations with information about housing and communal services.

In accordance with Article 2 of Federal Law No. 209-FZ of July 21, 2014, the state information system for housing and communal services (hereinafter referred to as the system) is a unified federal centralized information system operating on the basis of software, technical means And information technologies, ensuring the collection, processing, storage, provision, placement and use of information about the housing stock, the cost and list of services for the management of common property in apartment buildings, work on the maintenance and repair of common property in apartment buildings, the provision of utilities and the supply of resources necessary for the provision of utility services, the amount of payment for residential premises and utilities, arrears on the specified fee, about the objects of utility and engineering infrastructure, as well as other information related to housing and communal services.

Typical reporting errors

Despite the abundance and accessibility of information about the specifics of maintaining HOA reporting, some mistakes are still made that entail the imposition of penalties:

violation of reporting deadlines;
submission of a tax return that does not comply with the taxation system applied by the HOA;
incorrect accounting entries;
calculation and payment of VAT in case of exemption from payment.

Category “Questions and Answers”

Question No. 1. I have recently been an accountant for an HOA. The chairman forgot to switch to the simplified tax system, although I was sure that the switch had been made. I submitted the declaration according to the simplified tax system. What does this threaten us with?

In your case, submitting tax simplified taxation system declarations is a violation because The HOA applies OSNO, which threatens the imposition of penalties by the Federal Tax Service.

Question No. 2. Admission Money The HOA for 2016 did not exceed 3,000,000 rubles. Do I need to provide a report on the intended use of funds?

Yes, you need to provide a report on the intended use of funds, because... This document is mandatory when providing financial statements.

For joint management of common property apartment building owners of premises can unite into homeowners' associations - HOAs (Article 135 of the Housing Code of the Russian Federation). We will tell you how to keep accounting and pay taxes for homeowners associations using the simplified tax system in our article.

Simplified accounting for HOAs in 2019: postings

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

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.

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.

Operation	Account debit	Account credit
Accrual of contributions due from HOA members, including contributions for major repairs		86 “Targeted financing”
Receipt of contributions (except for contributions for major repairs, which are accumulated in a special account)	50 "Cashier", 51 " Current accounts»	76 “Settlements with various debtors and creditors”
Receipt of contributions for major renovation	55 “Special bank accounts”	76 “Settlements with various debtors and creditors”
Reflection of current expenses for managing common property	20 “Main production”,	60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”
Write-off of costs for managing common property using targeted funding	86 “Targeted financing”	20 “Main production”, 26 “General business expenses”, etc.

Accounting for the business activities of the HOA is carried out in the usual manner using account 90 “Sales”.

Taxation of HOAs under the simplified tax system in 2019

When determining income under the simplified tax system, in particular, income received within the framework of targeted financing (clause 1, clause 1.1, article 346.15, clause 14, clause 1, article 251 of the Tax Code of the Russian Federation) and targeted revenues (clause 2, art. 251 of the Tax Code of the Russian Federation). These HOAs may include, in particular:

entrance and membership fees for HOA participants;
donations;
budget resources to finance major repairs in accordance with Federal Law dated July 21, 2007 No. 185-FZ and the Housing Code of the Russian Federation;
funds from homeowners going to the HOA for repairs.

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

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

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

Utility payments for HOAs: accounting and taxation

What is the procedure for accounting for amounts received by the partnership as payment for housing and communal services? Amounts received from owners (users) of housing to pay for utility services provided by third-party organizations are not included in income under the simplified tax system (subclause 4, clause 1.1, article 346.15 of the Tax Code of the Russian Federation, Decree of the Supreme Court of May 11, 2018 No. 305-KG17- 22109 in case No. A41-86032/2016). This is provided that the payment received for utility services is transferred further (Letter of the Ministry of Finance dated June 14, 2018 No. 03-11-06/2/40525):

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

If between the HOA and the owner residential premises an intermediary agreement has been concluded, then the income of the HOA will be only the corresponding remuneration (Letters of the Ministry of Finance dated 08/18/2017 No. 03-11-11/53260, dated 01/27/2017 No. 03-11-11/4260).

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

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

Analytical accounting of utility bill payers on accounts 62.76 is organized by homeowners in order to obtain information about the status of settlements with each owner as of the reporting date.

Accounting in a management company using the simplified tax system

Control 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 Housing Code of the Russian Federation). Accounting management company and its taxation under the simplified tax system will be similar to the procedure for accounting and taxation of HOAs discussed above.

Important! For housing associations that want to switch to a simplified tax payment system, it is possible to switch only to that version of the system in which expenses are deducted from income, and the tax rate is equal to 15 percent (clause 3 of Article 346.14 of the Tax Code of the Russian Federation). Among the main advantages simplified system for HOAs we can distinguish:

Exemption from VAT.
The ability to reduce the tax base when new residents of the house join the partnership.
Possibility to exempt from taxes the profits of a housing association arising as a result of economic activities.
The possibility of maximizing the amount of taxes paid by leveling the income-expense difference.

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.

Tax and accounting reporting of homeowners' associations on the usn in 2018

It is necessary to remember: accounting for contributions from homeowners is kept on account 86, and accounting for cash receipts from income-generating activities is kept on account 90. Read also the article: → “Account 86: targeted financing. Example, wiring." Income: D 76 K 86 / target funds Accrual of contributions from owners D 50 K 76 Receipt of membership dues D 51 K 62 Receipt of rent Expenses: D 91.2 K 51 Bank account maintenance D 97 K 60.01 Account for general property insurance D 20 K 97 Payment of insurance D 86/target funds K 20 Repayment of HOA expenses from membership fees Deadlines for submitting reports for HOAs According to Article 15 of the Federal Law of December 6, 2011
No. 402-FZ “On Accounting” (as amended and supplemented), the reporting period for annual financial statements is the calendar year (from January 1 to December 31).

Homeowners' association reporting on the simplified tax system in 2018: main features

Such an association is necessary for the continuous solution of emerging problems in providing citizens living in the house with heat, electricity, water, as well as for organizing timely maintenance of common house equipment and space, carrying out repair work, etc. Under general management the union gets:

common property in the house
property of apartment owners in several buildings.

Among the main goals of creating an HOA are the following:

use and disposal of common property;
ensuring the safety of common property;
organization of permanent provision of utilities to residents of the house;
solving other necessary issues.

The activities of the HOA are financed through membership dues and mandatory payments. The amounts of payments and contributions are determined by voting.

Taxation of homeowners' associations with a legal system in 2017 - 2018

It is about these types of reporting that information will be presented in detail below. Accounting procedure for HOAs Despite the fact that a non-profit organization does not make profit as its main activity (Clause 1, Article 2 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (with amendments and additions)), however, in accordance with paragraph 1 of Article 32 of Federal No. 7-FZ, a non-profit organization maintains accounting records in the manner established by the legislation of the Russian Federation. When preparing financial statements, you must be guided by the Information of the Ministry of Finance of Russia dated December 24, 2015.

Homeowners' association revenues will decrease in 2018

1 Accounting (financial) reporting
2 Tax reporting
3 Tax reporting: OSNO
4 Tax reporting: simplified tax system
5 Reporting on insurance premiums
6 Statistical reporting
7 Disclosure
8 Responsibility for non-disclosure of information

HOA (TSN) is a non-profit organization that is created through state registration legal entity(Article 123.12 and paragraph 2 of Article 291 of the Civil Code of the Russian Federation). At the same time, to ensure its activities, the partnership has hired personnel - at least a board headed by the chairman of the board. The costs of paying employees are included in the estimate of income and expenses of the HOA (TSN) for the year.
Accounting (financial) reporting HOAs, TSN (represented by the board) are required to maintain accounting records and prepare financial statements.

Accounting, tax accounting and reporting in homeowners' associations

Other entries that allow you to take into account basic income and expenses include:

Receiving subsidies – D55 and K50.
Expenses for repair work – D20 and K60.
Receipt of contributions – D76 and K86.
Payment on receipts for special services of non-HOA members – D76 and K60.
Expenses for payment of services of suppliers – D91 and K60.
Tax calculation when using the simplified tax system - D26 and K68.
Profit from renting out premises – D62 and K90.

If there is no separate accounting, then all receipts are considered income on which taxes must be paid. Important! To exclude profit from business activities (including rental of premises) from the total amount of income under the simplified tax system, you need to use entries D84 and K86, which transfer commercial profit into funds for targeted financing.

What reports does the homeowners' association submit for the first half of the year in 2018?

In particular, the list includes targeted revenues in the form of budget subsidies and funds from owners for repair work, as well as cash receipts for the maintenance of the HOA and the conduct of its activities in accordance with the charter (membership fees, donations, revenue for the formation of a reserve, etc.) IMPORTANT ! It is possible not to take these amounts into account in income only if you keep separate records of income and expenses that arise as a result of targeted financing. Otherwise, the HOA pays a single tax on them on a general basis. The HOA may deduct from the income insurance premiums, which are paid by the association individuals(P.

3 tbsp. 346.21 of the Tax Code of the Russian Federation) and the amounts of temporary disability benefits paid from the funds of the HOA. But the tax can be reduced only up to 50%. The main problem of HOAs using the simplified tax system is accounting for utility bills.
PZ-1/2015 “On the peculiarities of the formation of accounting (financial) statements of non-profit organizations”, which states that the annual accounting (financial) statements of a non-profit organization consists of: 1 Balance sheet 2 Report on the intended use of funds 3 Appendices provided for by legal regulations acts Report on changes in capital Report on cash flows Explanations Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (as amended and supplemented) provides for the provision of interim reporting, which implies the provision of a balance sheet.

Accounting statements of homeowners' associations on USN in 2018 conditions

The HOA issues invoices to members and “non-members” according to a single principle, financial results in account 90 “Sales” is not formed. Settlements with the bank: Dt 91 subaccount “Other expenses” Kt 51 - expenses for settlement and cash services; Dt 51 Kt 91 subaccount “Other income” - interest received on the account balance; Dt 91 subaccount “Balance of other income and expenses” Kt 99 - profit on transactions with the bank; Dt 99 K 84 - balance reformation; Dt 84 Kt 86 subaccount “General Consumption Fund” - undistributed profit is classified as targeted financing; Dt 99 Kt 91 subaccount “Balance of other income and expenses” - loss on transactions with the bank; Dt 84 Kt 99 - balance sheet reformation; Dt 76, 62 LOAN 84 - the loss is presented for coverage to the owners of the premises.

This is stated in paragraph 1 of Article 32 of the Law of January 12, 1996 No. 7-FZ and paragraph 7 of Article 148 of the Housing Code of the Russian Federation, letter of the Ministry of Construction of Russia dated April 10, 2015 No. 10407-ACh/04. This applies to both partnerships common system taxation, and simplified (Law of December 6, 2011 No. 402-FZ, information of the Ministry of Finance of Russia No. PZ-10/2012, letter of the Ministry of Finance of Russia dated March 27, 2013 No. 03-11-11/117). At the same time, when forming accounting (financial) reporting indicators, it is necessary to take into account the recommendations of the Ministry of Finance of Russia set out in Information No. PZ-1/2015.

The composition of the homeowners association (TSN) reporting depends on whether the partnership enjoys the right to conduct accounting in a simplified manner or not.

1 Features of creating an HOA
2 Procedure for generating funds
3 How should utility bills be accounted for?
4 Features of accounting
5 How are reports generated and submitted?
6 Taxation

Many owners of urban real estate located in apartment buildings decide to create an HOA. This is done not only to optimize utility costs, but also to maintain residents’ property in proper technical condition. Each partnership of real estate owners must be organized in accordance with the regulations of Federal law.

At the same time, the HOA is required to maintain accounting records and submit those generated based on the results of the reporting periods in tax office reporting.
Reporting and taxation of homeowners' associations under the simplified tax system in 2017 are pressing issues, since at present it is the homeowners' association that is the most effective form of management of apartment buildings. Many HOAs, when organizing their work, choose the simplified tax system, since it significantly simplifies their work. Features of HOAs Taxation of HOAs under the simplified tax system in 2017 HOAs under “Income” HOAs under the simplified tax system “Income minus expenses” How to choose an HOA object of taxation under the simplified tax system Reporting of HOAs under the simplified tax system in 2017 Results A homeowners association (HOA) is a non-profit company (can make a profit , but cannot pay dividends).

It brings together apartment owners in an apartment building to simplify management. (Articles 135, 161 of the RF Housing Code).

Apartment buildings require competent management, and therefore an accountant in the utility industry is a sought-after profession. Features of the field of activity lead to the presence of accounting specifics, which should be understood in detail. This will help set up accounting in the simplified HOA: postings in 2017 will not raise questions from the regulatory fiscal authorities.

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).

The activities of the HOA are financed through mandatory payments and membership fees, the amount of which is determined by voting. The organization belongs to the category of non-profit: it can make a profit, but does not have the right to pay dividends.

The HOA receives the following types of income:

membership fee;
rent and utility bills;
receipts from economic activities;
subsidies from the budget;
other income.

All incoming money is used to pay for utilities, maintenance of common areas, and repairs. No profit is generated.

Tax legislation reserves the right for HOAs to switch to a simplified taxation system. This makes it possible to optimize the amount of budget payments and simplify accounting.

Taxation of HOAs under the simplified tax system in 2017: important nuances

Regular revenues received by the HOA for repairs and maintenance of premises have a different impact on the tax base. The legislation provides two options:

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.

To optimize tax burden, the partnership should keep separate records for two groups of payers. If it is not established, all income received will have to be included in the tax base (according to clarifications of the Ministry of Finance in Letter 03-11-04/2/59 of 2006).

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 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.

If the HOA uses the “Income minus expenses” type of simplified tax system, it has the right to include in expenses the amounts paid to utility service providers. Organizations that have chosen the “Revenue” model may try to challenge the position of the Ministry of Finance and the Federal Tax Service in court.

Important! In order not to argue with the tax authorities, you can conclude an intermediary agreement with each tenant, which stipulates the partnership’s obligation to purchase services from suppliers and the right to receive an agency fee for this.

If the HOA has locksmiths, plumbers, and electricians on its staff, it can provide paid services to residents, the cost of which is indicated in the price list. Such income is included in the calculation of the simplified tax system.

How to reduce tax?

Companies that have chosen the “Income” type of simplified tax system have the right to reduce the total amount of the single tax by the amount of contributions transferred to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund for employees, but not more than half.

HOAs using the “Income minus expenses” model can include contributions as expenses and reduce the tax base by their amount.

For HOAs, regardless of the chosen type of “simplified” property, it is possible to pay fees at a reduced rate. To do this, the following condition must be met: at least 70% of the income of a non-profit organization must come from the management of an apartment building.

Features of accounting in HOAs

To reflect the main transactions related to the activities of the partnership, the following entries are used:

1. Accrual of contributions receivable, including payments for home repairs

2. Receipt of contributions from members of the partnership (except for payments for major repairs)

D 50 (51) – K 76

3. Accounting for funds received from residents for major repairs

4. Spending funds to solve statutory problems

D 20 (26) – K 60 (76)

5. Write-off of expenses related to statutory activities against received targeted funding

D 86 – K 20 (26).

If the HOA conducts business activities, the revenue from it is collected in account 90.

Reflection of payments received for utility services requires special attention. If the charter of the partnership does not stipulate its obligation to supply residents with heat, electricity, etc., the accountant generates the following entries:

D 62 (76) – K (90) – calculation of utility bills;
D 50 (51) – K 62 (76) – receipt of funds from residents.

The money received is included in income and increases the single tax. To optimize taxation, the company can enter into agreements with residents agency agreements. In this case, the wiring will look like this:

D 76 – K 62 – accrual;
D 76 – K 90 – reflection of agency fees;
D 50 (51) – K 76 – receiving payments from residents.

With this approach, only agency fees are included in “simplified” income.

Important! The HOA must first conclude agreements with residents and only then sign agreements with utility providers.

Accounting in a management company using the simplified tax system is based on the same principles and transactions as in the case of a homeowners' partnership. The choice of the type of structure responsible for the normal functioning of a residential building is made by a general meeting of residents.

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You can read more about NPO reporting in the article what kind of reporting does an NPO submit?

Accounting (financial) reporting

Homeowners' association, TSN (represented by the board) are obliged to keep accounting records and prepare financial statements. This is stated in paragraph 1 of Article 32 of the Law of January 12, 1996 No. 7-FZ and paragraph 7 of Article 148 of the Housing Code of the Russian Federation, letter of the Ministry of Construction of Russia dated April 10, 2015 No. 10407-ACh/04. This applies to both partnerships using the general taxation system and the simplified one (Law No. 402-FZ dated December 6, 2011, information from the Russian Ministry of Finance No. PZ-10/2012, letter from the Russian Ministry of Finance dated March 27, 2013 No. 03-11 -11/117). At the same time, when forming accounting (financial) reporting indicators, it is necessary to take into account the recommendations of the Ministry of Finance of Russia set out in Information No. PZ-1/2015.

The composition of the homeowners association (TSN) reporting depends on whether the partnership enjoys the right to conduct accounting in a simplified manner or not.

The partnership maintains accounting in a general manner

The annual accounting (financial) statements of the HOA (TSN), which maintains accounting in a general manner, consists of the Balance Sheet, the Report on the intended use of funds and appendices to them (clause 2 of Article 14 of the Law of December 6, 2011 No. 402-FZ) .

Applications to Balance sheet are the Statement of Changes in Equity, the Statement of Cash Flows and, compiled in text and (or) tabular forms. This conclusion follows from paragraphs 2 and 4 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Thus, the annual accounting (financial) statements of the HOA (TSN) include:

How to complete the statement of changes in equity ;

Report on the intended use of funds.

The interim accounting (financial) statements of the HOA (TSN) consist of the Balance Sheet.

The partnership maintains accounting in a simplified manner

Homeowners' associations, TSN (as non-profit organizations) have the right to apply a simplified accounting procedure (clause 2, part 4, article 6 of the Law of December 6, 2011 No. 402-FZ). For those partnerships that exercise this right, the financial statements consist of the following:

Financial results report ;

Report on the intended use of funds.

Moreover, you need to use the simplified forms of these documents given in Appendix 5 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

More details about compilation financial statements cm. What documents should be submitted as part of the financial statements? .

Tax reporting

Homeowners' association (TSN) tax reports must be submitted. Regardless of the taxation system applied, the partnership is required to submit to the tax office information on the average number of employees (regardless of their presence), as well as submit certificates in Form 2-NDFL (for each employee who received income) and calculations in Form 6-NDFL.

For more information on this topic, see:

What rights and responsibilities do taxpayers have? ;

Otherwise, the composition of tax reporting depends on the taxation system that the partnership applies.

Tax reporting: OSNO

Homeowners' associations (TSN) are required to submit an income tax return, since this obligation does not depend on the availability of taxable income in the current reporting (tax) period. This conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation.

If you have income subject to income tax, prepare and submit a declaration according to the general rules.

If the HOA (TSN) does not have an obligation to pay income tax, submit the declaration once a year and in a simplified form. The simplified income tax return form consists of the following sheets:

Title page (sheet 01);

Calculation of corporate income tax (sheet 02);

Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing (sheet 07);

Appendix No. 1 to the tax return.

This follows from Article 285 and paragraph 2 of Article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.

Homeowners' association (TSN) in the general taxation system is recognized as a VAT payer (clause 1 of Article 143 of the Tax Code of the Russian Federation). Therefore, take VAT declaration the partnership is obliged (clause 1 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).

As for other tax returns, the obligation to submit them depends on whether the partnership has an object subject to the corresponding tax.

Tax reporting: simplified tax system

Homeowners' associations (TSN) in a simplified manner are recognized as single tax payers (clause 1 of Article 346.12 of the Tax Code of the Russian Federation).

Consequently, the partnership is obliged to annually submit to the tax office a declaration on the tax paid in connection with the application of the simplified taxation system. Moreover, the obligation to submit a declaration does not depend on the presence in the current year of income and expenses recognized under simplification. This conclusion follows from the provisions of paragraph 1 of Article 346.19 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation.

In addition, a simplified partnership needs to keep a book of income and expenses. This is stated in Article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

For more information on this topic, see:

How to draw up and submit a single tax return under simplification ;

How to keep a book of income and expenses when simplified .

Homeowners' associations (TSN) on a simplified basis are not recognized as payers of income tax, property tax and VAT (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). Consequently, the Homeowners Association (TSN) is not required to submit declarations for the listed taxes. An exception is provided for partnerships that have property for which the tax base is determined as the cadastral value (Clause 2 of Article 346.11 of the Tax Code of the Russian Federation). On such property you will need to pay taxes and submit a declaration in general order. As for other tax returns, the obligation to submit them depends on whether the partnership has an object subject to the corresponding tax.

Reporting on insurance premiums

Since the Homeowners Association (TSN) to carry out its statutory activities attracts hired employees, whose wages are included in annual estimate of income and expenses of the HOA (TSN) , the partnership, in relation to its personnel, acts as an insurer for compulsory pension (social, medical) insurance (Article 6 of the Law of December 15, 2001 No. 167-FZ, Article 2.1 of the Law of November 29, 2006 No. 255-FZ, Art. 11 of the Law of November 29, 2010 No. 326-FZ).

It should be noted that simplified partnerships can use reduced insurance premium rates , if control real estate is their main activity (subparagraph 8 part 1 and part 3.4 article 58 of the Law of July 24, 2009 No. 212-FZ, subparagraph 8 part 4 and part 12 article 33 of the Law of December 15, 2001 No. 167-FZ ). At the same time, mandatory payments by premises owners for the maintenance and repair of common property and for utilities are included in the income from the activities of the HOA (TSN) in real estate management. Similar clarifications are contained in the letter of the Ministry of Health and Social Development of Russia dated March 22, 2012 No. 800-19 (sent for use in work by the letter of the Federal Social Insurance Fund of Russia dated April 3, 2012 No. 15-03-18/08-3638).

Homeowners' associations (TSN), like other insurers, are required to submit appropriate reports on insurance premiums (Clause 2, Article 14 of the Law of December 15, 2001 No. 167-FZ, Article 4.8 of the Law of November 29, 2006 No. 255-FZ , clause 11 of article 24 of the Law of November 29, 2010 No. 326-FZ).

Statistical reporting

Non-profit organizations are responsible for compiling statistical reporting. This is stated in paragraph 1 of Article 32 of the Law of January 12, 1996 No. 7-FZ. Consequently, homeowners' associations (TSN), along with other organizations, must report to the statistical authorities.

Disclosure of information implies ensuring access to it by an unlimited number of persons (clause 2 of the Standard approved by Decree of the Government of the Russian Federation of September 23, 2010 No. 731). For the composition of the disclosed information, see table.

The homeowners association (TSN) is obliged to disclose information by posting it:

Online www.reformagkh.ru;

on one of the following websites: an authorized regional department or local government body;

on information stands located in an apartment building.

The forms on which information must be posted are approved by the Ministry of Construction of Russia (clause 8 of the Standard, approved by Decree of the Government of the Russian Federation of September 23, 2010 No. 731). The current forms are given in the order of the Ministry of Construction of Russia dated December 22, 2014 No. 882/pr.

The procedure for disclosing information about your activities on the site www.reformagkh.ru is set out in the Regulations approved by order of the Ministry of Regional Development of Russia dated April 2, 2013 No. 124. At the same time, newly created TSN must disclose information no later than 30 calendar days from the date of state registration (clause 9 of the Standard approved by the Decree of the Government of the Russian Federation dated September 23, 2010 . No. 731).

Information on the activities of organizations managing apartment buildings must be available for 5 years. If changes are made to the disclosed information, publish them in the same sources (on the Internet - within 7 working days, on stands - within 10 working days).

This is stated in paragraphs 5.1, 6, 15 and 16 of the Standard, approved by Decree of the Government of the Russian Federation of September 23, 2010 No. 731.

In addition, the HOA (TSN) is obliged to provide information in written (electronic) form upon requests from interested parties. The procedure for disclosing information through requests is set out in paragraphs 17–23 of the Standard, approved by Decree of the Government of the Russian Federation of September 23, 2010 No. 731.

Responsibility for non-disclosure of information

For violation of legal requirements on the disclosure of information on the management of an apartment building, administrative liability is provided (Article 7.23.1 of the Code of Administrative Offenses of the Russian Federation).

The penalty is a fine. In this case, the amount of the fine is:

from 250,000 to 300,000 rubles. – for the organization;

30,000 to 60,000 rub. – for officials (and in case of repeated violation - disqualification for a period of 1 to 3 years).