Owners of apartments in an apartment building create a homeowners' association for many reasons. Having an approved structure and acquiring legal status, citizens can manage their accounting more efficiently. Payment of utilities, landscaping of the territory and common areas, issues of major repairs and other vital issues are much easier to resolve in an organized manner.

When organizing an HOA, the owners keep their own books, which means they must report to the regulatory and supervisory authorities for proper taxation. Choosing the optimal system can sometimes be difficult, but the material interests and costs of residents depend on this.

According to the accepted definitions of Article 50 of the Civil Code of the Russian Federation, a partnership is not a commercial organization, that is, an HOA is formed not for the purpose of making a profit, but for the effective management of an apartment building. The resolution to create an organization is adopted at a general meeting, where each participant has voting rights depending on the size of the share in the home ownership.

The activities of the HOA are organized by adopting a charter and other regulatory documents that cannot contradict the Housing Code of the Russian Federation, federal and local legislation. A board of directors is selected for the reporting period, personnel are recruited to serve the house, and various financial issues are considered.

Taxation for HOAs

After creating a partnership and registering a legal entity with the tax office, it is required to maintain accounting records and pay taxes to the budget. The requirement of the law is due to the fact that residents must enter into employment contracts for permanent employment (cleaning lady, janitor, manager, accountant). Temporary contracts are concluded, for example, for repairs, landscaping or other work.

In addition, funds of various types can be received and debited to the HOA account, which obliges it to report to regulatory organizations. Accounting is carried out for several accounts, including for business activities (for example, renting premises in a house by third parties) or targeted financing (for example, payment to resource supply companies).

The partnership budget is made up of several targeted finances, including:

• contributions for the maintenance of the HOA by members of the partnership;
• payments from apartment owners who have canceled their membership;
• government and administrative subsidies, for example, for major repairs or the installation of a playground;
• income received by the partnership from commercial services, for example, placement of paid advertisements or rental of office space;
• receipts in excess of those listed, for example, donations or subsidies from individuals and legal entities.

Taxes are paid to the budget from the transferred funds; funds that go to utility bills, repairs for various purposes, or allocated municipal (state) funds are withdrawn from taxation. It is the responsibility of the HOA's accounting department to separate the target accounts, otherwise the tax is levied on all funds appearing in the association's single account.

There are several items of income from which the HOA is required to report and remit taxes:

• for profit when the partnership acts as an intermediary or enters into agreements for the use of owned property. The tax consists of two parts and is calculated in each specific case, taking into account all related circumstances;
• for common property, the rate is calculated according to the cadastre or inventory of the property. The deduction is mandatory if homeowners receive profit from the disposal of HOA property;
• on land if the HOA owns the site for rental or other commercial use. The rate is calculated based on the cadastral valuation of the land, using local coefficients;
• for general transport on the balance sheet of the HOA;
• Personal income tax for employees, residents must contribute 13% of profits, non-residents (foreigners) pay tax on individuals in the amount of 30%.

In addition to the tax report, if hired personnel are employed, you will need to contribute mandatory funds to the pension and social insurance funds.

When registering the legal status of an HOA, you must choose your own tax deduction system: according to a simplified or basic scheme. After registration, you must declare your choice within 5 days by writing a standard application to the tax office. The basic system is used by default; if there is no application, then subsequently you will have to report and pay taxes according to OSNO. The HOA accounting department will need to remit VAT and pay taxes on profits and property of the partnership.

When switching to a simplified deduction system, the following conditions must be met:

• the number of members is at least 100 people;
• the total price of assets and property is less than 100 million rubles;
• profit for the selected 9 months is below 45 million rubles.

Under the simplified scheme, HOAs will be exempt from VAT, transport and land taxes are paid on a general basis. Having chosen any payment scheme, the HOA is obliged to provide declarations in the required direction and information about working employees. The presence of balance sheet property will require reporting on it.

The choice of tax system is a purely internal matter of the partnership, but the preference for a simplified taxation system is obvious. The transition to the simplified tax system should also be carried out by a professional who has practical experience in implementing tax deductions for HOAs. Since it is impossible to correct the declared income, you should carefully consider the indication of target funds and expenses for commercial activities.

It should be borne in mind that the success and development of the HOA depends on the chairman and manager of the building. Before 2005, when the HOA regulations were adopted, there were many dubious and controversial issues. Currently, additions have been made to the Housing and Civil Codes, which regulate all the provisions of the partnership.

Protection of the interests of owners of apartments and common premises is formalized in a strict manner. In addition, an HOA may include several apartment buildings that have joined the association for the purpose of efficient management of the property. A partnership can not only be created on a voluntary basis, but also cease to exist at the will of its members.

The Housing Code of the Russian Federation clearly indicates how to create or liquidate an organization of residents, what powers the chairman and members of the board have. Reorganization, bankruptcy and reconstruction issues - these important points must be reflected in the statutory and official documents of the partnership. Subsequent conditions for registration with the tax office and resolution of taxation issues depend on correctly drawn up documents.

Managing an apartment building is a complex task, since all existing material interests of the organization must be taken into account. Taxes must be paid correctly so that you do not have to pay for mistakes with penalties. All costs are borne by the members of the partnership, so the manager and accountant must correctly balance tax requirements, income declaration and accounting reporting.

The tax inspectorate has the opportunity to conduct a scheduled inspection of the condition and conduct of business in relation to HOAs. If deliberate deviations in tax payments are discovered, then the person responsible for the abuse will be punished and at the same time a fine will be imposed on the individual, that is, all members of the HOA will have to suffer material damage.

When organizing a partnership, it is necessary to approve a staff of employees who will serve the residents of one or more houses. First of all, workers must maintain order and a high level of operation of the premises. If additional employees are required for a short time, then an additional temporary cooperation agreement must be established with them.

In the official documentation of the HOA, it is always necessary to maintain order and literacy so that tax audits and reporting are carried out at a high professional level.

Download tax return forms

Tax reporting of HOAs, housing cooperatives and management companies

Owners of premises in an apartment building (AMD) often create homeowners' associations for more efficient management of the common property of the apartment building and operation of the local area. For example, a homeowners association has the right to build additional premises or rent out part of the common areas. Let's talk about accounting systems acceptable for such associations and about taxation of HOAs in 2019.

Legal framework of HOAs, features of accounting and taxation

The activities of the HOA are regulated by paragraphs. 4 p. 3 art. 50 of the Civil Code of the Russian Federation, which reflects the possibility of association for the management of joint common property of apartment buildings. Section VI of the Housing Code of the Russian Federation determines the procedure for the activities of HOAs, and taxation criteria 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 NPOs (non-profit organizations), it is obliged to keep records and pay taxes, since incoming funds have various sources (HOA can conduct commercial work and make a profit from the use of common property and local territory), and also have staff of hired workers.

HOA revenues are generated from:

Payment of utilities and fees by residents;

Subsidies from local budgets or other sources for repair work or maintaining the proper condition of apartment building property;

Income from intermediation, provision of utility services, and other commercial activities;

Other income.

However, not all funds received into the HOA account are subject to taxation. Not taxed:

Targeted revenues (budget allocations, subsidies, contributions for major repairs);

Utilities paid directly to resource providers.

Subject to taxation:

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

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

Transfers for housing maintenance (housing association revenue).

The tax base also includes income from commercial activities (rent of premises, renting out space for advertising, etc.). The presence of two blocks of income (taxable and non-taxable) requires keeping separate records of them.

By law, HOAs have the right to use OSNO or work on the simplified tax system, declaring this in the generally accepted manner.

HOA: taxation and accounting

Accounting in HOAs

Targeted revenues are accumulated in the account. 86 in the context of subaccounts by source of income. The main wiring used by the HOA:

The commercial activities of the HOA, as well as the income received, are reflected in account 90 “Sales”; utility payments transferred by the HOA to resource suppliers or regional operators are reflected in the account. 76 “Settlements with various debtors and creditors”.

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

HOA: general taxation system

Associations of apartment building residents using a common taxation system are required to list:

• Taxation of HOAs using 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, benefits were available for “simplified” residents, subject to certain conditions - they were allowed to reduce the rates of insurance contributions (clause 3, clause 2, article 427 of the Tax Code of the Russian Federation) by up to 20%. Since 2019, this preference has been abolished.

  The advantage of the simplified tax system is the exemption from VAT, income and property taxes (except for those calculated based on the cadastral value of real estate). However, the simplified taxation system for HOAs provides for the payment of transport and land taxes if there are objects of taxation.

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

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

  Here's an example:

  Owners pay for utilities in accordance with concluded agency agreements. The intermediary's remuneration is 0.8%. HOA is exempt from VAT. The simplified tax system rate is 15% (“income minus expenses”), income tax is 20%.

  Based on these data, we will calculate the amount of tax on OSNO and simplified tax system “Income minus expenses”:

  The cost of utilities is not included in revenue, since the HOA acts as an intermediary in collecting payments. This example demonstrates the simplified taxation system as more profitable, but in practice opposite results occur (if there are costs not included 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.

  Remuneration of the chairman of the HOA: taxation

  The head of the HOA is a hired employee who performs certain job duties and has the right to receive appropriate remuneration for the work performed. Such a payment is not a constant value. Its size is determined depending on the type and volume of services provided by the chairman, as well as the amount of expenses 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 for the chairman is established by the general meeting of HOA members (clause 11, clause 2, article 145 of the Housing Code of the Russian Federation). The amount of remuneration is subject to personal income tax and all insurance contributions (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 apartment buildings.

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

Homeowners' associations are established for the purpose of effectively managing an apartment building or apartment complex.

Since the main goal of management companies is to make a profit, the partnership, being a non-profit structure, can optimize costs by competently resolving issues and interacting with owners.

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In addition to the general ones, it is necessary to competently approach the issue of paying taxes and choosing a taxation system. Next, we will tell you what taxes the HOA must pay and what tax payment systems you can choose.

Which ones does it pay?

HOAs are required to pay the following types of taxes to the budget:

1. Income tax.

This tax fee is levied on the income that the partnership acquires if it acts as an agent between contractors and subcontractors, resource supply companies, leases property owned by the partnership, or provides other services to the public.

The tax rate is formed from the federal and regional components. The fee is calculated individually depending on the specific case.

In the event that a partnership takes an active part in carrying out transactions for the sale of goods or the provision of services, while being on the OSNO, it is necessary to timely report to the tax authorities and pay VAT in the general manner.

1. Property tax.

The balance sheet of a partnership may contain various property assets, on which, in accordance with tax legislation, corporate property tax is imposed.

The tax rate, as a rule, depends on the cadastral or book value of the real estate property.

1. Land tax.

This tax is payable only if the partnership owns a separate land plot.

The tax base is the cadastral value of the land. The rate is set by local regulations of the local administration body.

1. Transport tax.

If the HOA has specialized equipment for repair or construction work, or cars, on its balance sheet, you will have to pay transport tax. The fee depends on the engine power of the vehicle and on the tax rates established in the constituent entity of the Russian Federation.

1. Personal income tax.

For each employee carrying out activities under an employment contract with the HOA, you need to pay 13% of the salary to the budget. If the worker is not a tax resident of the Russian Federation, the tax rate will increase to 30%.

What tax is the remuneration of the chairman of the HOA subject to?

The salary paid to the chairman of the partnership in the amount established by the employment agreement is subject to personal income tax.

This means that the tax rate will depend on the status of the chairman:

The chairman can transfer funds to the budget either independently or ask the regional operator or credit institution to withhold the corresponding amounts.

Do I need to pay on profit?

Regarding the issue of the need to pay income tax, the position of the Ministry of Finance is uniform - everything that does not relate to entrance or membership fees is taxed. However, the position of the Ministry of Finance can be interpreted ambiguously, and here’s why.

According to the Tax Code of the Russian Federation, the object of taxation is income that is reduced by the amount of expenses. Income can be both income from sales and non-operating income.

According to the Housing Code of the Russian Federation, HOAs have the opportunity to conclude agreements with resource supply companies, contractors and other organizations if the need to conclude such agreements was decided at a general meeting.

It turns out that the HOA does not provide any work or services, but only implements the decisions of the owners of the premises. This means there is no income from sales.

Based on the norms of the Tax Code of the Russian Federation, non-operating profit is a type of profit not specified in the Tax Code. This means that all receipts of the HOA can be recognized as non-operating.

However, based on Art. 250 of the Tax Code, non-operating profit is recognized, in particular, as profit received in the form of funds not used for their intended purpose within the framework of targeted revenues.

Thus, we can talk about income tax only when the partnership’s income is not spent in accordance with the estimate of income and expenses.

To avoid possible problems with tax authorities regarding income tax issues, the partnership must:

• draw up an estimate of income and expenses;
• approve the amount of mandatory monthly payments and contributions of HOA members at the general meeting.

Important! In the absence of an estimate, tax authorities may recognize income or expenses as non-targeted, and, as a result, subject to income tax.

Membership fee

Membership fees are mandatory payments that are paid by each member of the partnership at the frequency specified in the constituent documents.

Membership fees are intended to cover the costs of:

• remuneration of temporarily hired personnel;
• remuneration of workers who are members of the HOA;
• remuneration of the board of directors of the partnership;
• remuneration for the work of members of the audit commission.

Targeted revenues from other enterprises or individuals aimed at maintaining non-profit organizations (which include HOAs) and for their statutory activities, used for their intended purpose, are not recognized as an object of taxation.

Thus, membership fees spent according to the estimate of income and expenses can be excluded from the tax base for income tax.

Target

Targeted contributions differ from membership fees in the frequency of their payment. So, if membership payments need to be made regularly (for example, every month), then targeted payments are made by HOA members or other persons only if necessary.

For example, at the general meeting the issue of carrying out unscheduled work to repair the roof of an apartment building will be resolved. Membership fees will pay for the current repairs and maintenance of the apartment building, and earmarks will pay for unscheduled roof replacement work.

Targeted fees, just like membership fees, are considered non-operating expenses only if they are not spent for their intended purpose. For example, the HOA will use the money received not to repair the roof, but not to improve the local area.

If the cost estimate does not correlate with actual expenses, targeted contributions will be classified as non-operating profit and, accordingly, will be included in the tax base for corporate income tax.

Taxation under the simplified tax system

When a partnership carries out activities, the following taxation regimes are available:

BASIC	general mode
simplified tax system	simplified mode

By default, if the management of the HOA does not express a desire to switch to a specific tax regime, OSNO will be applied. Although the regime can be changed at any time by notifying the tax authorities of such a desire.

If the company uses OSNO, then you can write until December 31. The transfer to another tax system will be made from the beginning of the new year.

If the HOA is registered again, then you must submit an application to choose a specific form of taxation within 1 month after registration.

To switch to the simplified tax system, the following conditions must be met:

Now let’s look at what taxes do and do not need to be paid when applying the simplified tax system.

Simplified legislation exempts taxpayers from paying the following taxes:

• corporate property tax;
• income tax (except for the tax paid on dividends);
• VAT (except for the tax that is payable in connection with the import of products into the Russian Federation, the fulfillment of obligations of a tax agent and the conduct of activities under a contract with any other partnership).

The remaining taxes on the simplified tax system are paid in the same order as on the OSNO. Thus, the following possible taxes remain:

Which taxation system is best to choose for an HOA?

In the event that the HOA receives income from commercial activities, it is recommended to formalize the transition to a simplified tax collection regime. This will save a significant amount of money.

A real estate owners' association is a non-profit organization whose raison d'être is to perform the functions of independent maintenance, for example, of an apartment building. Subject to standard conditions, a TSN or HOA may apply a simplified taxation system. At the same time, like any legal entity, such a partnership must keep accounting records. What are the features of simplified accounting in TSN?

Taxation of HOAs under the simplified tax system in 2016

Registration of a non-profit organization in itself presupposes the conduct of activities not aimed at generating income. A partnership of real estate or housing owners, in particular, is organized for the purpose of managing the common property of an apartment building. However, the possibility of generating income from commercial activities for such companies is also not excluded. Therefore, the main issue in keeping records in the TSN becomes the attribution of certain revenues to the taxable income of the organization.

Article 151 of the Housing Code implies that a homeowners’ association can receive four main types of income:

• mandatory payments, entrance and other contributions of members of the partnership;
• income from the economic activities of the partnership;
• subsidies for ensuring the operation of common property in an apartment building, carrying out current and major repairs, providing certain types of utilities and other subsidies;
• other supply.

It would seem that at least the first type of HOA income should not raise doubts that it is not necessary to include it in the calculation of tax under the simplified tax system, since contributions to a non-profit company are not income. This is confirmed by specialists from the Ministry of Finance in their letter dated December 8, 2010 No. 03-03-07/41. According to this document, the HOA on the simplified tax system, when determining the tax base, does not take into account entrance fees, membership fees, shares, donations, as well as deductions for the formation of a reserve for repairs and major overhauls of common property, which are made to the homeowners association by its members. However, what should be considered contributions in this case?

Based on the provisions of paragraph 2 of Article 152 of the Housing Code of the Russian Federation, the operation, maintenance and repair of real estate in an apartment building are one of the types of statutory activities of the HOA. At the same time, the main source of financing for a non-profit organization, which includes a homeowners’ association, is precisely membership fees. Therefore, one could conclude that the funds coming from the members of the HOA, i.e. homeowners for the maintenance and repair of the house should be considered precisely as membership fees, which do not form the taxable profit of the HOA. And I must say that such logic was quite popular among the managers of partnerships.

However, in 2016, the financial department dotted the i's in the issue of taxation of homeowners' associations under the simplified tax system. In particular, the letter of the Ministry of Finance dated May 10, 2016 No. 03-11-11/26632 states that the amounts of payments by homeowners for housing and communal services received to the organization’s account should be taken into account as part of its income when determining the tax base under simplified tax. Simply put, such payments do not apply to membership fees. However, there is also a positive point: if the company applies the simplified tax system-15%, payments for utilities (in particular, fees for electricity, hot and cold water, etc.) are simultaneously reflected in the revenue side of such an organization are accepted for deduction as part of expenses, since they are transferred to the relevant organizations providing these services (clause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation). In this case, it is possible to take into account the costs that the HOA incurs in connection with the implementation of its responsibilities for the maintenance of the owners’ premises.

Thus, it turns out that the use of the simplified tax system-6% is simply not profitable for HOAs, since a considerable share of income from homeowners comes from payment for the services of third-party organizations with which the HOA is forced to cooperate in order to maintain the house in proper condition from the point of view of its operation. However, there is still an option for using a “profitable” simplification in this case. Thus, the Tax Code provides that when determining the tax base, both for income tax and simplified tax, income in the form of property or funds received by a commission agent, agent or other intermediary in connection with the fulfillment of obligations under the relevant intermediary is not taken into account. agreement, as well as for reimbursement of its costs associated with the execution of such an agreement. Taxable income in such a situation will only be commission, agency or other similar remuneration.

Simply put, if the entrepreneurial activity of an HOA is based on such contractual obligations with home owners, within the framework of which the partnership acts as an intermediary, organizing the purchase of utilities in the interests of the owners, then the income of such an organization will not be the payment of these utilities by end consumers. In this regard, there is one rather fundamental point: an agency agreement should be concluded before signing contracts with resource supply organizations, otherwise the very fact of providing intermediary services may be called into question.

But in any case, there will be no problems with deductions for the formation of a reserve for repairs and major repairs of common property, which are made to the homeowners’ association by its members. Such revenues from HOAs do not count as income under the simplified tax system since they are targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities (clause 1, clause 2, article 251 of the Tax Code of the Russian Federation). Subsidies received from the budget for the same purpose of major repairs will not be considered income.

Since TSN revenues can include both taxable and non-taxable amounts, these organizations are one way or another faced with the need to keep separate records of income and expenses within the framework of their own activities. In the absence of clearly established principles for maintaining separate accounting, all income of the HOA will be treated as taxable.

Accounting in TSN simplified

TSN, as non-profit organizations, are required to provide financial statements in the following composition:

• balance sheet;
• income statement;
• report on the intended use of funds.

Such organizations do not prepare a statement of changes in capital, a statement of cash flows, or an appendix to the balance sheet, since they simply do not have the relevant data. But information on the use of targeted funds received from TSN participants is presented in a separate report as part of the accounting reports. It indicates data on funds received in the form of entrance, membership, voluntary contributions, in particular on their balances at the beginning and end of the reporting period, as well as on amounts received and spent during the year.

Postings in accounting in HOAs using “simplified” 2016

The accounting accounts used to reflect TSN receipts will also differ depending on the status of such receipts: target or commercial. Membership fees and revenues related to major repairs will go through account 86 “Targeted financing.”

Example

TSN “Our House” in the 1st quarter of 2016 received 500,000 rubles from the local budget to pay for major repairs of the building:

Debit 51 “Current account” – Credit 76 “Settlements with various debtors and creditors” - money credited to the account;

Debit 76 – Credit 86 “Targeted financing” - the amount is recognized as target receipt.

The funds were spent on major repairs, including payment for work performed by a contractor and the purchase of materials necessary for major repairs. The calculation of costs for major repairs is reflected in the debit of account 20 “Main production” in correspondence with accounts 60 “Settlements with suppliers and contractors” and 10 “Materials”. Since costs are attributed to expenses within the framework of target revenues, at the end of the month the amount on the credit of account 20 is written off to the debit of account 86, thus the costs are closed at the expense of target funds.

Receipts recognized as income will be reflected through a regular “commercial” 90 account. The same account will be used to cover commercial expenses that TSN encounters in its activities while maintaining simplified accounting for the HOA. Postings in 2016 will look like this.

Example

In the 1st quarter of 2016, TSN “Our House” issued payment receipts to homeowners in the amount of 370,000 rubles. The invoiced amount does not include deductions for major repairs. The amount of utilities, namely payment for cold and hot water, sewerage drainage, heating of premises, according to acts issued by resource supply organizations, amounted to 280,000 rubles. The remainder of the amount, 90,000 rubles, is the maintenance and servicing of the common property of the apartment building, carried out by TSN itself.

This will be reflected in accounting as follows:

Debit 76, subaccount “homeowners” - Credit 90.1 “Revenue” - for the amount of issued receipts.

Cost calculation for account 20:

Debit 20 – Credit 60 – accrual of the cost of utilities by supply companies;

Debit 20 – Credit 70 – salary of working personnel performing duties for servicing the common property of an apartment building;

Debit 20 – Credit 10 – the cost of materials written off for maintenance of the common property of an apartment building.

This list of costs relates to expenses within the framework of commercial activities, therefore, at the end of the month, the amount on the credit of account 20 for these items is written off to the debit of account 90.2 “Cost of sales,” thus forming the financial result of TSN’s commercial activities.

The simplified tax system for HOAs has undoubted advantages, but the general system has its advantages and can sometimes turn out to be more profitable. When choosing a taxation scheme, you need to take into account 7 main differences - this will help you make the best decision.

A homeowners' association is not created for the purpose of making a profit, however, it is not exempt from paying taxes. An HOA can use one of two systems: general (OSNO) or simplified (USN) - and the choice here is not so obvious. Let’s try to understand the features of each HOA taxation option and illustrate the solution to the issue with specific examples.

Taxes paid under the general system

First, let's look at what taxes the HOA pays under the general taxation system, since this option is used “by default” and can be used by all taxpayers. There are three main taxes:

• at a profit;
• value added (VAT);
• on property.

Additionally, personal income tax and insurance premiums for employees are transferred to the budget.

Income tax - 20% of profit. When calculating profit, all reasonable and documented costs are taken into account.

A significant difference between the “simplified” version is the costs taken into account: there are fewer of them. The Tax Code defines a “closed” list for the simplified tax system (in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation). This means that if there are expenses that are not listed in the Tax Code of the Russian Federation, they cannot be deducted.

Personal income tax and contributions to the Pension Fund and Social Insurance Fund are calculated as usual, with the exception of the size of insurance rates: they can be reduced from 30 to 20% (this does not apply to contributions for injuries and occupational diseases, but their rate is not so high - 0.2%).

A reduced tariff of 20% applies if:

• at least 70% of revenue comes from property management,
• revenue did not exceed 79 million rubles. in 2016 / 120 million rubles. in 2017

Pros and cons of tax options: 7 main differences

The profitability of a particular system is influenced by several indicators. All differences must be taken into account together, since a larger rate under OSNO can sometimes be offset by a smaller tax base.

Table 1. Differences between traditional and simplified taxation systems

	Income tax	Simplified tax system “income - expenses”
List of expenses	[+] unlimited	[-] "closed"
Carrying forward losses to next year	[+] possible	[-] not implemented
Minimum tax		[-] 1% of income
		[+] no more than 15%
Possibility to apply reduced rates for insurance premiums	[-] absent
[-] VAT, property tax	[+] exemption from VAT and property tax
Scope of accounting and reporting	[-] more	[+] less

Separately, it is worth noting tax accounting under the simplified tax system: it basically comes down to filling out one register - the Book of Income and Expenses.

Under OSNO, and especially in the absence of VAT exemption, members of the partnership will have to face increased costs of paying an accountant or accounting firm.

What taxes are calculated on: calculation features for HOAs

All receipts from the management of an apartment building can be divided into three types.

1. Targeted revenues - these include, in particular, contributions for major repairs and budgetary allocations. According to the Tax Code of the Russian Federation, they are not taken into account for tax purposes.
2. Utilities - can be paid by residents in three ways:

   directly to suppliers without the participation of the HOA, this is the most common option;

   under an agency agreement for accepting payments, the partnership acts as an intermediary. In this case, the revenue includes only the remuneration established for the agent, which may be symbolic;

   transferred to the HOA, then they are fully included in revenue, and payments to third-party organizations for electricity, gas, heating and water are included in expenses. Tax payments under OSNO or simplified tax system “income minus expenses” are calculated from the difference, if any.

3. Housing maintenance - the full amount relates to the HOA's revenue.

The last type of revenue - for the maintenance of common property - has the greatest impact on tax optimization, since it is these operations that most often generate profit or loss in the activities of the HOA.

Choosing a tax system: considering the benefits

In matters of taxation, you always want to take a simpler route and stick to the simplified tax system. But the decision to use the simplified system must be supported by calculations, despite the lower rate.

Example 1. Agency agreements have been concluded with apartment owners to accept utility payments. The intermediary's remuneration is 0.5%. The organization is exempt from VAT and, under simplified conditions, has the right to preferential rates for social security contributions. The simplified taxation system rate is 15%.

The cost of utilities is not included in revenues and expenses, since the HOA is an intermediary in this case.

Conclusion: it is beneficial to use a simplified system - savings arise from lower rates for social security contributions.

Example 2. The conditions are similar to the previous option, but the HOA does not hire its own employees, but attracts an outsourcing company. During the year, these expenses amounted to 950 thousand rubles.

In the Tax Code of the Russian Federation, this type of cost is not included in the list of the Tax Code of the Russian Federation, therefore it cannot be taken into account when calculating the single tax. In this case, the amount payable for the year will be 159 thousand rubles. Whereas the income tax for similar expenses will be equal to 22 thousand rubles.

Example 3. Agency agreements have not been drawn up with homeowners, and there is no agent remuneration.

The company additionally purchased inventory and materials in the amount of 100 thousand rubles, and all work is carried out by contractors (the amount of costs is equal to wage costs).

In this case, using the simplified tax system, society will pay a minimum tax - 1% of income, and tax deductions will be higher than under the traditional system.

The profitability of using the simplified tax system depends on several factors, including:

• the rate established in the region;
• the likelihood of losses or minimal profits, at which you will have to pay a “minimum 1%” of income;
• the possibility of exemption from VAT and the application of reduced tariffs to the pension fund and social insurance fund.

Choosing a taxation scheme requires a detailed analysis of transfers to the budget for each specific case. Only then will the solution be effective and beneficial for homeowners.