Agency agreement with the right to lease premises. Agency contract

Capital repairs must be carried out within the time period established by the contract, and if it is not specified by the contract or is caused by urgent need, within a reasonable time. All issues not regulated by the legislation of the Russian Federation, the parties determine in the lease agreement. Issues of VAT taxation Taking into account the provisions of art. 146 of the Tax Code of the Russian Federation, the obligation to pay VAT to the budget is assigned to the lessor. The tenant, in turn, has the right to deduct the amount of tax indicated in the invoice of the lessor, if there is a document confirming the fact of acceptance of the service rendered for accounting. Such a document may be an act of acceptance and transfer of leased property. In this case, the deduction is provided to the tenant regardless of the state of his settlements with the landlord. Income tax Lease payments for leased property are included in other expenses associated with production and sale (Subclause 10, Clause 1, Article 264 of the Tax Code of the Russian Federation).

Real estate agency contract

In the description of these conditions, it is appropriate to indicate everything that seems important to the principal. District of the city in which the tenant would like to rent an apartment, its size, number of storeys of the house, proximity transport systems and social institutions play an important role. Indicate such positions, if they are important to you, in the contract with the agent.
This will allow you to either get what you want, or keep abreast of changes in the process of finding housing. The agent is obliged to report to the customer if any condition of the agency agreement cannot be fulfilled and requires revision. The very conclusion of the agent lease agreement does not require separate consideration.
Compliance with the legality of the transaction is the duty of the agent. The principal, having instructed the agent to find a rental housing for a fee, only receives the result in the form of an apartment ready for living, and duly completed documents.

Agency agreement for the conclusion of lease agreements for premises

In the event of a change in legal, postal or bank details one of the Parties, the appointment or election of officials entitled to act on behalf of the Parties, or the change of persons responsible for the execution of the contract, the latter is obliged to notify the other Party thereof within working days from the date of such change. Payments and other actions made with the indication of the previous details will be considered properly made until the notification of their change is received. 11.4. This Agreement is made in 2 copies, having equal legal force, one copy for each Party.
11.5. All annexes, additional agreements, and other documents jointly signed by the Parties as of the date of conclusion of the Agreement or in the process of its implementation and attached to it, are its integral part. 12. LEGAL ADDRESSES AND BANK DETAILS OF THE PARTIES Principal Legal.

Agency agreement for the lease of real estate

Attention

Rent - [amount in figures and words] RUB/month; - [view non-residential premises] with total area[value] sq. m, located at: [fill in the appropriate]. Rent - [amount in figures and words] RUB/month; — [type of non-residential premises] total area [value] sq. m, located at: [fill in the appropriate]. Rent - [amount in figures and words] RUB/month.

1.3.

Info

Leasing of non-residential premises is carried out at the prices of the Principal by concluding a lease agreement between the Principal and the tenant found by the Agent. Under the lease transactions made by the Agent, the rights and obligations arise directly from the Principal. 2. Rights and obligations of the parties 2.1. The Agent undertakes: 2.1.1.

Carry out agency activities in good faith, with maximum benefit for the Principal. 2.1.2.

Contractual lease schemes

Important

If any force majeure event continues for more than months, or if it can reasonably be assumed that it will continue for more than months, the Parties must begin negotiations and agree on such changes (additions) to the Agreement that will be necessary to allow the Parties to continue to fulfill their obligations under to the Agreement on terms that best correspond to the initial intentions of the Parties. 8.7. If the Parties do not reach an agreement to amend (supplement) the Agreement within working days from the start of negotiations, the dispute is resolved in accordance with Article 10 of this Agreement. 9. TERM, ENTRY INTO FORCE, TERMINATION OF THE AGREEMENT 9.1.

This Agreement shall enter into force upon its signing by the Parties and shall be valid for one year. 9.2.

Agency contract

If the Party referring to the specified circumstances does not notify the other Party in a timely manner of the occurrence of force majeure circumstances and / or does not provide written confirmation of the fact of their occurrence, then the Party referring to the force majeure circumstances loses the right to refer to them, unless circumstances prevent timely notification and/or provision of written confirmation. 8.4. A certificate issued by the relevant chamber of commerce and industry or a competent state or municipal authority will be documentary evidence of the occurrence of force majeure circumstances. 8.5. The term for the fulfillment of obligations under the Agreement is extended by the duration of the force majeure circumstances. 8.6.

Agency rental agreement

The trustee, exercising trust management of property, has the right to perform any legal and actual actions in relation to this property in accordance with the trust management agreement in the interests of the beneficiary. Thus, contractual relationship the lessor and the tenant do not have, since the contracts are concluded between the agent (trustee) and the tenant. Under the terms of an agency agreement or an agreement on trust management of property, the entire amount of income received from the use of property is transferred to the owner of the property, and the owner of the property pays the agency fee or remuneration to the trustee.

If the Principal has objections to the submitted report of the Agent, the Principal must inform the latter about them within [value] days from the date of receipt of the report. Otherwise, the report is considered accepted by the Principal. 5. Confidentiality 5.1. The Parties agreed to keep confidential any information received by one Party regarding the other in the course of the execution of this order.

The confidentiality regime applies to the text of this agreement and its main terms, as well as to any other information that either Party identifies as confidential before or immediately after it is provided to the other Party. 5.2. The information recognized in accordance with this agreement as confidential cannot include information that is publicly available in accordance with the requirements of Russian legislation. 5.3.

Agency contract. looking for a tenant to rent commercial real estate

Renting a home through a representative is a very common practice. Finding an agent who will help you rent or rent an apartment is quite easy. Any real estate agency will undertake to provide such services. The conclusion of a transaction in this manner requires the preparation of an agency agreement for the rental of an apartment, which is signed with a representative who performs the necessary actions. Registration of the agent's powers Separate consideration of such a transaction is required because the person who will live in the rented apartment may not himself participate in the discussion of the contract, not be present at its signing, but only move into the apartment around which the lease relationship has arisen. If the citizen himself is not present at any action, then it may well turn out that the result of the transaction does not meet expectations, although formally everything is according to the law.

Agency agreement for renting an apartment sample form

Full name legal entity], represented by [position, full name], acting on the basis of [name of the document confirming authority], hereinafter referred to as the "Agent", on the one hand and [full name of the legal entity], represented by [position, F Acting on the basis of [name of the document confirming the authority], hereinafter referred to as the "Principal", on the other hand, and collectively referred to as the "Parties", have concluded this agreement as follows: 1. Subject of the agreement 1.1. The Agent undertakes, for a fee, on behalf of and at the expense of the Principal, to take actions to search for and attract tenants to vacant non-residential premises for the conclusion of contracts. 1.2. The agent searches for tenants for the following non-residential premises: — [type of non-residential premises] total area [value] sq. m, located at: [fill in the appropriate].

Question

Good afternoon. We have an LLC on USN6%, they are engaged in renting out apartments on a daily basis. The apartment belongs to an individual, and an agency agreement has been concluded between the LLC and the individual. Prompt, from the point of view boo. and cash accounting reflection of these operations. Will it be possible to get an answer before the end of today?

Answer

Amounts received from tenants of a property owned by the principal ( to an individual), as part of the income of the agent (subagent) are not taken into account (clause 1, clause 1.1, article 346.15, clause 9, clause 1, article 251 of the Tax Code of the Russian Federation).

On the date of delivery of the property owned by the principal, the agent organization reflects in the accounting records the occurrence of the buyer's receivables for the lease of the property and accounts payable to the principal with an entry on the debit of account 62 "Settlements with buyers and customers" in correspondence with the credit of account 76 "Settlements with different debtors and creditors” (Instructions for the use of the Chart of Accounts). In this case, the agent (subagent) does not have any income or expenses. When receiving payment from the tenant and transferring payment to the principal (agent), the agent (subagent) also does not generate income and expenses (clause 3 PBU 9/99, clause 3 PBU 10/99).

USN and accounting upon receipt of agency (subagent) remuneration

Income from the application of the simplified tax system is recognized on the date of receipt Money to the current account and (or) to the cashier, receipt of other property (works, services) and (or) property rights, as well as repayment of debts to the taxpayer in another way (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

The amount of remuneration is for the agent (subagent) the proceeds from the sale of services (clause 1 of article 346.15 of the Tax Code of the Russian Federation). Such income is taken into account for taxation purposes after the approval of the report at the time of receipt of funds to the settlement account and (or) to the cash desk of the agent (subagent) or when the principal (agent) repays the debt in another way (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

The amount of remuneration is recognized by the agent (subagent) as income from ordinary activities as of the date of approval by the principal (agent) of the report and is reflected in the credit of account 90 “Sales”, subaccount 90-1 “Revenue”, in correspondence with the debit of account 76 “Settlements with different debtors and creditors" (clauses 5, 12 PBU 9/99, Instructions for the use of the Chart of Accounts).

1. THE SUBJECT OF THE AGREEMENT

1.1. The Agent undertakes, on behalf of and at the expense of the Principal, for a fee, to perform legal (except for transactions on behalf of the Principal) and other actions to search and select Clients that meet the requirements of the Principal for concluding Lease Agreements.

1.2. The Agent is not entitled to enter into Lease Agreements on behalf of the Principal.

1.3. The Agent has the right to conclude other agreements on its own behalf and perform other actions related to the fulfillment of the terms of this Agreement. To fulfill its obligations under the Agreement, the Agent has the right to use the services of third parties, being fully responsible to the Principal for their actions and independently paying for their services. The services of third parties specified in this clause are not compensated by the Principal.

2. RIGHTS AND OBLIGATIONS OF THE AGENT

2.1. The agent must:

2.1.1. Perform legal and other actions to search and select Clients that meet the requirements of the Principal;

2.1.2. Organize meetings of Clients with the Principal, assist the Principal in negotiations, clarify the positions of the Parties, advise the Principal on issues related to the conclusion of Lease Agreements, rental rates, the economic situation in the real estate market;

2.1.3. To the extent necessary to fulfill its obligations under the Agreement, and at its own expense, to organize market research in order to identify potential Clients.

2.1.4. Provide, at the request of the Principal, data on potential Clients and information on negotiations held with Clients.

2.1.5. When negotiating with potential Clients, take into account the requirements for the terms of the Lease Agreements in writing or orally set forth by the Principal.

2.1.6. Without the consent of the Principal, not to give Clients any promises, consents and confirmations on behalf of the Principal about the readiness of the latter to sign Lease Agreements with them.

2.1.7. Submit to the Principal a Progress Report on a weekly basis in accordance with Appendix No. with the obligatory indication of:

the number of incoming calls to advertise the Premises, indicating the requested space and information: direct tenant/intermediary;
the number of clients (possible tenants) who were shown the Premises, indicating the source of attracting the tenant, the current status of work with the tenant, the reasons for the tenant's refusal to rent.

2.1.8. Within days after the conclusion of this Agreement, submit to the Principal:

a list of agencies with which the Agent plans to cooperate in order to find Clients;
advertising plan for the Premises for months, carried out at own expense;
a plan for marketing activities carried out at their own expense.

2.1.9. Allocate a personal broker for the implementation of the Premises, whose duties will include:

showing the Premises with the obligatory completion of the Inspection Report by the parties;
receiving direct calls based on the results of advertising of the Premises.

2.1.10. In the event that the Client, attracted by the Agent and concluded the lease agreement for the Premises, terminates the lease agreement earlier than months from the date of its conclusion, the Agent undertakes, without additional payment from the Principal, to find a new Client ready to conclude the Lease Agreement within months. In the event that the lease agreement for the Premises is not concluded within the specified period, the Agent undertakes to pay the Customer a penalty in the amount of a share of its Remuneration under this Agreement, which is calculated in proportion to the remaining number of months before the expiration of the first months of the lease term under the Lease Agreement. Such a fine must be paid within days from the receipt of the Principal's demand.

2.2. The agent has the right:

2.2.1. Receive remuneration in accordance with Article 4 of this Agreement.

2.2.2. Get acquainted with the documents confirming the conclusion of the Lease Agreements by the Principal (a copy of the Lease Agreement, a copy of the payment order).

3. RIGHTS AND OBLIGATIONS OF THE PRINCIPAL

3.1. The principal must:

3.1.1. Provide the Agent with the necessary information about the types of activities of the Principal, works/services performed/rendered to Clients under the concluded Lease Agreements.

3.1.2. Pay the Agent the remuneration stipulated by the Agreement.

3.1.3. Notify the Agent no later than working days of the fact of the conclusion of the Lease Agreement with the Client, presented by the Agent pursuant to this Agreement.

3.2. The principal has the right:

3.2.1. Request and receive from the Agent information about potential Clients and information about the negotiations.

3.2.2. To be present at negotiations with potential Clients regarding the discussion of Lease Agreements.

3.2.3. Require the Agent to fulfill the obligations stipulated by the Agreement.

3.2.4. Independently search for potential tenants, and carry out additional activities to advertise the Premises;

3.2.5. Without involving the services of third parties (with the exception of the Agent), independently conclude agreements with direct clients and affiliated companies of the owner of the Premises, notifying the Agent in writing.

4. AGENT REMUNERATION AND PAYMENT TERMS

4.1. The remuneration is paid to the Agent in the amount of % of the monthly rental rate, including VAT, excluding operating and utilities.

4.2. The moment of provision of services under this Agreement is determined by the date specified in the Report Report, in accordance with Appendix No.

4.3. The remuneration is paid in a lump sum by transferring funds to the Agent's settlement account no later than banking days from the moment the Client transfers funds for the right to use the Premises in the amount of at least 2-month rent for the Premises and the signing of the Report by the Parties.

4.4. In case of prolongation of the Premises Lease Agreement, as well as in case of conclusion of the Premises Lease Agreement with the Proposed Client or its affiliate for the second and subsequent terms of the lease, the re-payment of the Remuneration to the Agent is not made.

5. PROCEDURE FOR SIGNING THE ACT OF REPRESENTATION OF THE CLIENT AND THE AGENT'S REPORT

5.1. The Parties undertake, within working days from the moment of conclusion of each Lease Agreement, to sign the Certificate of Acceptance of the Services Rendered in the form specified in Appendix No. to the Agreement.

6. PRIVACY

6.1. For the purposes of the Agreement, confidential information means any information transmitted by one Party to the other Party in the process of implementing the Agreement and subject to protection, with the exception of information that cannot be confidential in accordance with applicable law Russian Federation.

6.2. Each of the Parties, at its own discretion, may mark documents containing confidential information as "For Official Use", "Commercial Secret" or "Confidential Information". The absence of such a stamp cannot be considered as classifying information as publicly available.

6.3. The Parties undertake not to disclose, not to discuss the content, not to provide copies, not to publish or disclose in any other form to third parties, not to use confidential information for other purposes not related to the fulfillment of obligations under the Agreement without obtaining the prior written consent of the other Party during the term of the Agreement and for years from the date of termination of its validity.

6.4. The Parties agreed to take all measures and use all legal means to protect confidential information and prevent its unauthorized disclosure, including allowing their employees to access confidential information only in case of official necessity to the extent required to fulfill obligations under the Agreement, and inform them about the conditions of this Agreement in relation to the obligations of the Parties to protect confidential information.

7. RESPONSIBILITIES OF THE PARTIES

7.1. For non-fulfillment or improper fulfillment of obligations under the Agreement, the Parties shall be liable in accordance with the current legislation of the Russian Federation and the terms of the Agreement.

7.2. The Parties shall not be liable for non-fulfillment or improper fulfillment of their obligations under the Agreement, if such non-fulfillment or improper fulfillment is caused by the other Party's violation of its obligations under the Agreement. The Parties are also not liable for non-fulfillment or improper fulfillment of their obligations under the Agreement, if this is caused by force majeure circumstances.

8. FORCE MAJEURE

8.1. The Parties are released from liability for partial or complete failure to fulfill obligations under the Agreement, if it was the result of force majeure circumstances, namely: floods, earthquakes or other natural Disasters nature, wars, strikes, decisions of authorities, and other circumstances beyond the control of the Parties, if these circumstances directly affected the execution of the Agreement.

8.2. The Parties are obliged to notify each other of the occurrence of force majeure circumstances and their expected duration within working days after the occurrence of these circumstances. Within months after the occurrence of force majeure circumstances, the Party referring to these circumstances must provide the other Party with documentary evidence of the occurrence of force majeure circumstances.

8.3. If the Party referring to the specified circumstances does not notify the other Party in a timely manner of the occurrence of force majeure circumstances and / or does not provide written confirmation of the fact of their occurrence, then the Party referring to the force majeure circumstances loses the right to refer to them, unless circumstances prevent timely notification and/or provision of written confirmation.

8.4. A certificate issued by the relevant chamber of commerce and industry or a competent state or municipal authority will be documentary evidence of the occurrence of force majeure circumstances.

8.5. The term for the fulfillment of obligations under the Agreement is extended by the duration of the force majeure circumstances.

8.6. If any force majeure event continues for more than months, or if it can reasonably be assumed that it will continue for more than months, the Parties must begin negotiations and agree on such changes (additions) to the Agreement that will be necessary to allow the Parties to continue to fulfill their obligations under to the Agreement on terms that best correspond to the initial intentions of the Parties.

8.7. If the Parties do not reach an agreement to amend (supplement) the Agreement within working days from the start of negotiations, the dispute is resolved in accordance with Article 10 of this Agreement.

9. DURATION, ENTRY INTO FORCE, TERMINATION

9.1. This Agreement shall enter into force upon its signing by the Parties and shall be valid for one year.

9.2. This Agreement is automatically extended for the next calendar year, if none of the Parties concerned has expressed its intention to terminate it one month before its expiration. The number of extensions is not limited.

9.3. The Agreement may be terminated ahead of schedule by agreement of the Parties or on the grounds provided for by the current legislation of the Russian Federation.

9.4. The Agreement may be terminated by the Principal ahead of schedule unilaterally if the Agent systematically (more than once) does not fulfill its obligations under the Agreement or does not lease the Premises for more than a month.

10. DISPUTES RESOLUTION

10.1. The Parties undertake to make every effort to resolve disputes through negotiations.

10.2. If the dispute is not resolved by the Parties through negotiations within working days from the moment of its occurrence, each of the Parties has the right to submit the dispute for consideration to the Arbitration Court of the city in the manner prescribed by the current legislation of the Russian Federation.

11. OTHER TERMS

11.1. All changes and additions to this Agreement are considered valid if they are made in writing by signing additional agreements by authorized representatives of both Parties. All changes and additions, duly executed, are an integral part of the Agreement.

11.2. Notifications, messages and other documents will be considered properly delivered to the Party if there is a postal notification of their delivery, or they are delivered by courier, or there is other written evidence confirming the transfer of the relevant documents to the addressee.

11.3. In the event of a change in the legal, postal or bank details of one of the Parties, the appointment or election of officials entitled to act on behalf of the Parties, or a change in persons responsible for the execution of the contract, the latter is obliged to notify the other Party within working days from the date of such change . Payments and other actions made with the indication of the previous details will be considered properly made until the notification of their change is received.

11.4. This Agreement is made in 2 copies, having equal legal force, one copy for each Party.

Hello Maria!

In accordance with Article 1005 of the Civil Code of the Russian Federation, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

In a transaction made by an agent with a third party on its own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party to execute the transaction.

In a transaction made by an agent with a third party on behalf of and at the expense of the principal, the rights and obligations arise directly from the principal.

That is, e If transactions are made by you with a third party on your behalf and at the expense of the principal, then you acquire rights and become obligated, even if the principal was named in the transaction or entered into direct relations with the third party to execute the transaction.

In this case money received from tenants for the use of premises is your income. And therefore you pay the value added tax.

If transactions are made by you with a third party on behalf of and at the expense of the principal, then the rights and obligations arise directly from the principal. In this case, all amounts received on your account are the income of the principal.

At the same time, you have the right to withhold the agency fee in a fixed amount of 500,000 rubles per month, if this is provided for by your agency agreement. And therefore, this amount can be taken into account as part of the agent's income.

According to Article 1008 of the Civil Code of the Russian Federation, in the course of the execution of an agency agreement, the agent is obliged to submit reports to the principal in the manner and within the time limits stipulated by the agreement. In the absence of relevant conditions in the contract, reports are submitted by the agent as he fulfills the contract or at the end of the contract.

Unless otherwise provided by the agency agreement, the agent's report must be accompanied by the necessary evidence of expenses incurred by the agent at the expense of the principal.

Thus, if the Lease Agreement is concluded on behalf of the Principal, then, therefore, all obligations under it, including the payment of utility bills, are borne by the Principal or the tenant. And therefore the duty to pay the tax lies with the Principal.

Are utilities and other similar payments taken into account when calculating income tax? Are the amounts of value added tax paid to the energy supply organization in respect of the electricity consumed by the tenant subject to deduction from the lessor?

The answers to the questions posed will depend on the terms of the lease agreement, on the obligations of the parties stipulated in it.

To resolve the issues of taxation of utility costs, consider the possible options:

1. If the amounts of utility and other similar payments are included in the rent,

The rent consists of two parts: fixed and variable.

According to p.p. 2, 3 art. 614 of the Civil Code of the Russian Federation and the legal position of the highest judicial authorities (clause 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 66 dated January 11, 2002), the parties to the lease agreement can provide for both a fixed amount of rent and the procedure (mechanism) for its calculation. To take into account the change in the cost of utilities will allow the condition of the contract, which provides for a constant and variable part of the rent.

The permanent part is fixed and includes payment for the use of the premises itself. The variable part of the rent is equivalent to the amount of utility bills (communication services, etc.) consumed by the tenant per month. The sale of services for the provision of property for rent is recognized as an object of taxation for value added tax (clause 1 clause 1 article 146 of the Tax Code of the Russian Federation). The tax base is defined as the cost of services calculated on the basis of the prices established by the contract (clause 1, article 154, clause 1, article 40 of the Tax Code of the Russian Federation). In this case, the entire amount of the rent (both fixed and variable) is a payment for the services of the lessor in providing the property for rent. Therefore, the landlord must calculate tax on the full amount of the rent. If utility bills are paid as part of rent payments, then separate primary documents for utility payments are not issued. It is enough for the landlord to issue an invoice for paying rent with the calculation of the variable part of the rent attached, as well as copies of primary accounting documents of utilities (bills, calculations), if this is provided for by the lease agreement.

With this option, the landlord, guided by paragraph 3 of Art. 168 of the Tax Code, issues invoices to the tenant for the entire amount of the rent (both the fixed and the variable part) without highlighting the amount of utility bills in the invoice and the invoice for payment to the landlord as a separate line, and the tenant deducts the entire amount of VAT indicated in the lessor's invoice (including the variable part). The legitimacy of such actions is confirmed by the explanations of the tax and financial authorities (Letters of the Federal Tax Service of the Russian Federation dated February 4, 2010 No. ShS-22-3 / [email protected], Ministry of Finance of Russia dated September 19, 2006 No. 03-06-01-04 / 175). Subject to these conditions, the deduction of the amounts of value added tax presented is made by the lessee in the generally established manner.

In this case, the tenant does not have the risk of both accepting the value added tax presented by the lessor on the variable part of the rent for deduction, and including the amount of the variable part in expenses for the purposes of calculating income tax.

With regard to the amounts of value added tax presented by utility providers, the landlord accepts them for deduction in full in accordance with the generally established procedure, since services are purchased for transactions subject to VAT (rental services are subject to value added tax) (p 2 article 171, paragraph 1 article 172 of the Tax Code of the Russian Federation). The same position was expressed by the Federal Antimonopoly Service of the North-Western District in Resolutions No. A05-7971/2006-13 of 10.01.2007 and No. A56-38904/2006 of 04.07.2007.

2. If, in accordance with the terms of the lease agreement, the lessor, in the interests of the lessee, performs actions related to providing the premises with electricity, water supply and other communal services, and the lessee undertakes to reimburse the lessor's expenses incurred by him in connection with the execution of the order, then the activities of the lessor to provide utilities services should be considered as an intermediary, and the lease as a mixed contract. Such relations are typical for an agency agreement (Article 1005 of the Civil Code of the Russian Federation) or a commission agreement (Article 990 of the Civil Code of the Russian Federation), depending on whether the agent acts on behalf of the principal or on his own behalf (Article 1011 of the Civil Code of the Russian Federation).

When transferring energy, water, gas, communication services to the lessee, the lessor does not carry out sales operations and is not obliged to calculate and pay value added tax, since the goods purchased by the lessor-agent for the lessee-principal are the property of the principal (clause 1 of Art. 996, article 1011 of the Civil Code of the Russian Federation). Operations for the acquisition and redirection of services for the lessor are transit, consumed by the lessee, therefore, they do not increase either the revenue or the costs of the lessor.

It is quite acceptable to include such conditions in the lease agreement. The current legislation provides for the possibility of concluding mixed contracts. The parties may conclude an agreement that contains elements of various agreements provided for by law or other legal acts (mixed agreement). The relations of the parties under a mixed contract are applied in the relevant parts of the rules on contracts, the elements of which are contained in a mixed contract (clause 3 of article 421 of the Civil Code of the Russian Federation). Therefore, a lease agreement with elements of an agency agreement does not contradict the current legislation.

It should be noted that all intermediary contracts are paid. If there is no provision in the intermediary agreements on the amount of remuneration or on the procedure for its payment, the remuneration is paid after the execution of the order in the amount determined in accordance with paragraph 3 of Article 424 of this Code (Article 991, Article 1006 of the Civil Code of the Russian Federation). Subject to the provisions of civil law, it is possible to indicate the inclusion in rent remuneration for the provision of intermediary services, without allocation of a separate amount. The remuneration of the lessor-intermediary is subject to value added tax on a general basis (Articles 146, 156 of the Tax Code of the Russian Federation).

According to the Rules for keeping registers of received and issued invoices, books of purchases and books of sales when calculating value added tax, approved by Decree of the Government of the Russian Federation No. an invoice issued by an intermediary, which reflects the indicators of the invoice issued by the seller of the service.

Letter of the Federal Tax Service of the Russian Federation dated 04.02.2010 No. ShS-22-3 / [email protected] the procedure for reissuing invoices when purchasing goods (works, services) through an intermediary was clarified. If the invoice is issued by the seller in the name of the commission agent (agent), then the basis for the committent (principal) to accept the value added tax for deduction is the invoice received from the intermediary. The invoice is issued by the intermediary to the committent, the principal, reflecting the indicators from the invoice issued by the seller to the intermediary. The actions of the lessor-agent (commission agent) in the event of leasing part of the premises will be as follows:

he receives invoices from public utilities and stores them in the register of received invoices;
registers invoices in the book of purchases only in part of the cost of utilities consumed personally;
issues invoices to the tenant on its own behalf for the cost of utilities consumed by the tenant, reflecting the indicators from the invoices of service providers;
invoices issued to the tenant are registered in the journal of invoices issued, without registering them in the sales book;
issues an invoice to the tenant for the amount of the intermediary fee, registers it in the journal of issued invoices and in the sales book; if the agency fee is included in the rent, the invoice is issued for the amount of the rent.

That is, if the landlord provides the tenant with all services, then such actions are considered similar to the actions of an agent and are subject to remuneration.

Therefore, if you pay utility bills on behalf of the landlord, then you are actually performing the actions of a SUBAGENT.

According to Article 1009 of the Civil Code of the Russian Federation e unless otherwise provided by the agency agreement, the agent has the right, in order to fulfill the agreement, to conclude a subagency agreement with another person, remaining responsible for the actions of the subagent to the principal . The agency agreement may provide for the obligation of the agent to conclude a subagency agreement with or without specifying the specific terms of such an agreement.

That is, in this case, you should additionally conclude a subagency agreement with the Principal for the payment of utility services and receive the appropriate remuneration.

At the same time, the amount of utility payments received on your account will be considered the income of one or another party, depending on the SUB-Agency Agreement.

Thus, you should proceed from the foregoing and, if necessary, formalize your relationship with the Principal for payment of utility services under the Lease Agreement.

Sincerely F. Tamara