Home  Journals  International Accounting  35(281) - 2013 September

Features of accounting VAT on services the utility service by renter

Available online: 22 September 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

Due to the continuous development of the modern financial world problem of flexible and multi-dimensional perception of economic phenomena has recently become even more relevant. In the present work, the various options for VAT on the acquisition of utility services to ensure the full operation of the leased premises are analyzed by empirical methods. Variability of accounting due, above all, to different from the perspective of law treaties, and, accordingly, variability of legislative acts that regulate the various kinds of contractual relationships between entities in the economy. It is concluded that under the current legislation of the Russian Federation, the most correct and as long as economically appropriate solution, is to use an agency contract, providing VAT accounting and enables company to deduction of VAT, calculated from the value of housing services in accordance with the provisions of the Tax Code. Despite this, it should be remembered about the flexibility of the market and continued to improve the rule of law in terms of simplification of economic relations between the entities.

Keywords: leases, calculated from reflection of VAT on leased payment of utility bills facility, accounting VAT

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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