When the landlord has no right to issue an invoice

Landlord

has no right to issue an invoice to the tenant before the end of the month rent

showing it to the cost of services per month (letter from the Department

tax and customs policy of the Ministry of Finance of Russia from June 5, 2018 No.

03-07-09/38397 "About invoicing when providing services for letting

rental property and their registration in the sales book"). Such filling

the invoice contrary to the provisions of the Tax code. However, setting

the invoice on the last day of the month rent including the cost

the provision of services for lease of property this month is permissible.

the Office

noted that the seller (lessor) must

to register the invoices in chronological order to the tax

the period when there is the obligation to calculate VAT regardless

the date of the invoice and receipt customers (p. 2-3 of the Rules of maintenance

book sales used in the calculations VAT, est. resolution

the Government of the Russian Federation of 26 December 2011 No. 1137 "About forms and rules

- fill (reference) documents used in the tax calculations

value added").

Financiers stated that with the implementation of

of goods, provision of services, performance of works, transfer of property rights

the relevant invoices are billed within five days of starting a

from the date of shipment of goods (services, works) or the date

transfer of property rights (clause 3 of article 168 of the tax code).