Apartment rental terms and utilities. How to pay utility bills when renting non-residential premises? What does this mean

When operating a rented premises, the tenant inevitably incurs costs for heating, lighting, water supply and sewerage, gas supply and other utilities.

We remind the reader that within the framework of the lease agreement there are several options for payment for utilities:

Utility payments are included in the rent and are compensated to the landlord,

Utility payments are compensated to the landlord separately from the amount of rent,

The tenant independently enters into service agreements with utility services, and utility bills are paid by him without the participation of the landlord.

Let's consider each of the options in more detail.

Utility payments included in the rent.

Let's say the lease agreement stipulates that the cost of utilities is included in the rent.

The lessor organization, on the basis of concluded agreements with organizations providing utility services, pays the invoices issued by them.

And the tenant, by transferring the rent, automatically compensates the landlord for the utility costs he has paid.

For the lessor, utility costs consumed by tenants are the costs of maintaining the leased property and are taken into account as part of the lessor's expenses.

Please note that in the case when the cost of utility bills is included in the amount of the rent, the amount of the rent itself may be established by the agreement as a fixed amount or may vary depending on the amount of utilities and other similar services actually consumed by the tenant. In this case, the rental payment will consist of two components:

The fixed component, or the rent itself,

Variable component, or utility bills.

In the case where the rent is fixed, the lessor organization is freed from the need to distribute utilities among tenants.

If the rent is established as a sum of two components, the lessor is forced to keep separate records of utility costs. This is due to the fact that the variable component of the rent directly depends on the amount of actual expenses incurred for the maintenance of the specific property leased.

Please note that with this type of rent, it is better not to highlight the cost of utilities as a separate line, but to indicate the total amount of the rent on the invoice.

The lessor's treatment of rent will depend on whether the lease of property is the main activity or not.

Please note that when determining what type of activity of the lessor organization the activity of providing property for rent belongs to, it is recommended to be guided by the criterion of materiality.

We would like to remind you that the Ministry of Finance Russian Federation in the Instructions on the procedure for compiling financial statements, approved by Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n “On forms of financial statements of organizations,” recommends using 5 percent of a particular indicator as such a criterion:

“An indicator is considered significant if its non-disclosure may affect the economic decisions of interested users made on the basis of the reporting information. The organization's decision on whether a given indicator is significant depends on the assessment of the indicator, its nature, and the specific circumstances of its occurrence. An organization can make a decision when an amount is considered significant if its ratio to the total of the relevant data for the reporting year is at least five percent.”

Depending on what type of activity the lessor includes leasing its assets, the lessor reflects utilities in accounting either as expenses for ordinary activities or as operating expenses.

If the provision of property for rent is the main activity of the organization, rent, including utility bills, in accordance with paragraph 5 of PBU 9/99, is reflected as income from ordinary activities and is taken into account in account 90 “Sales”, subaccount 90-1 “Revenue” " And utility costs, in accordance with paragraph 5 of PBU 10/99, are expenses for ordinary activities.

In this case, the following entries are made in accounting:

If the transfer of property for rent is not the main activity, the rent will be reflected by the lessor as part of operating income, based on the provisions of paragraph 7 of PBU 9/99, and will be accounted for in account 91 “Other income and expenses”, subaccount 91-1 “Other income." The payment of utility services, according to the issued utility invoices, is taken into account by the landlord for the purposes of accounting as operating expenses, in accordance with paragraph 11 of PBU 10/99, and reflects subaccount 91-2 “Other expenses” on account 91 “Other income and expenses”.

In the tax accounting of the lessor, the procedure for reflecting rent also depends on whether leasing property is the main activity or not.

If renting is the main activity, then the rent is in accordance with Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), is recognized as income from sales. At the same time, payment for utility services on the basis of invoices issued by utility services, on the basis of the Tax Code of the Russian Federation, is included in material costs.

If renting is not the main activity, then, according to the Tax Code of the Russian Federation, income from leasing property is non-operating income. In this case, the lessor can take into account utility payments either as part of other expenses on the basis of the Tax Code of the Russian Federation, or as part of non-operating expenses, in accordance with the Tax Code of the Russian Federation.

Expenses for utility bills in tax accounting, according to the Tax Code of the Russian Federation, are classified as indirect expenses. They are written off in full as expenses of the current reporting period.

Utilities are not included in the rent.

The lease agreement may stipulate that the tenant pays utilities in excess of the rent amount. In this option, utilities are paid by the lessor on behalf of the tenant, and the tenant reimburses the landlord for the amount of utility payments transferred by him for the tenant, based on the qualification of the utility payment service specified in the lease agreement as intermediary.

In accordance with paragraph 2 of PBU 9/99 “Income of the organization,” the income of the organization is recognized as an increase in economic benefits as a result of the receipt of assets, leading to an increase in the capital of this organization, with the exception of contributions from participants (owners of property).

Amounts received from other legal and individuals under commission agreements, agency and other similar agreements in favor of the principal, principal, and the like, in accordance with paragraph 3 of PBU 9/99, are not recognized as income of the organization. Thus, the amount received from the tenant to reimburse utilities will not be the landlord’s income. These amounts must be accounted for as separate business transactions.

For profit tax purposes, according to the Tax Code of the Russian Federation, when determining the tax base, income in the form of property (including cash), received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as for reimbursement of expenses incurred by the commission agent, agent and (or) other attorney for the principal, principal and (or) another principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The indicated income does not include commission, agency or other similar remuneration.

Example 1.

The lessor organization, for which the provision of property for rent is the main activity, on June 1 leased the premises to the lessee organization for a period of 6 months. The rent is 5,900 rubles per month (including VAT - 900 rubles). In accordance with the terms of the agreement, the tenant pays for utilities at his own expense. In this case, the payment for utilities is transferred by the lessor, the tenant reimburses the lessor for these expenses after providing him with documents confirming the actual cost of utilities and their actual payment. Utilities for June amounted to 2,596 rubles (including VAT - 396 rubles), including utilities consumed by the tenant amounted to 472 rubles (including VAT - 72 rubles).

In the lessor's accounting records, these transactions are reflected in the following entries:

End of the example.

The agreement may stipulate that the landlord will receive a certain remuneration from him for transferring utility bills for the tenant. The amount of remuneration will be for the lessee either income from ordinary activities or operating income. In the lessor's accounting records, in addition to the above correspondence, the following entries should be made to reflect the amount of remuneration:

Let's give an example from our consulting practice.

Example 2. From the consulting practice of JSC " BKR -Intercom-Audit".

Question:

The lease agreement states that the rent consists of two components: fixed and variable. The variable component is determined based on the actual costs of paying for telephones (subscription fees, materials and equipment, paid certificates, and so on).

Every month we, as a lessor, provide the tenant with a “Variable Component” Act.

Is payment a variable component of our income from sales and do we have the right to classify the cost of payment for telephones transferred to the tenant as expenses that reduce the tax base.

Answer:

According to the explanations received from you, the contract concluded by your organization, as a lessor, consists of two components: a constant, which includes the rent itself and the cost of utilities, and a variable, which includes the cost of communication services.

In order to avoid possible conflict situations between the landlord and the tenant, the lease agreement must stipulate which party to the agreement will bear the costs of paying for utilities, as well as the procedure for settlements between the parties.

In the case where utilities are included in the rent, there are no problems with their recording. Moreover, this option is the most convenient for the tenant, because in this case the tenant does not have to make payments with specialized organizations.

When taxing profits, the tenant has the right to include in other expenses accepted when calculating the taxable base both the constant and variable components of the rent.

Both rent and utility bills will be taken into account as other expenses on the basis of the Tax Code of the Russian Federation.

In addition, based on the invoice issued by the lessor, the lessee has the right to deduct “input” VAT.

Example 3.

Mercury LLC rents production space.

Under the lease agreement, utility payments are included in the rent and are presented for payment, depending on their actual consumption.

The monthly rent consists of a fixed and variable component.

Fixed component (rent itself) – 20,060 rubles (including VAT – 3,060 rubles).

Variable component (utility payments for the reporting month) – 5,900 rubles (including VAT – 900 rubles).

In the accounting records of Mercury LLC, these business transactions will be formalized as follows:

The tenant's tax records include rent and utility bills of 22,000 rubles. It is included in other expenses associated with the production and sale of products on the basis of the Tax Code of the Russian Federation.

Accepted for deduction of VAT in the amount of 3,960 rubles on the basis of Article 171 of the Tax Code of the Russian Federation.

End of the example.

Difficulties are caused by the option in which rent and utilities are separated.

Let's consider the option of accounting for utilities from the tenant, when the tenant does not enter into separate agreements with utility providers, but compensates these expenses to the landlord.

When considering this option, you should pay attention to the Letter of the Ministry of Finance of the Russian Federation dated September 6, 2005 No. 07-05-06/234 “On electricity invoices”, according to which:

“According to the conclusion of the Department of Tax and Customs Tariff Policy, in accordance with the Tax Code of the Russian Federation (hereinafter referred to as the Code), invoices are issued for the sale of goods (work, services). In this regard, if, according to an agreement for the provision of services for the provision of rental premises, the lessor's expenses for paying for electricity are not included in the cost of rent, but are transferred by the tenant in order to compensate for the lessor's expenses for paying for electricity with value added tax, then invoices for electricity the landlord does not provide it to the tenants.

As for the registration by the lessor in the purchase book of electricity invoices received from the energy supplying organization, then on the basis of paragraph 7 of the Rules for maintaining logs of received and issued invoices, sales books and purchase books when calculating value added tax, approved by the Government Resolution Russian Federation dated December 2, 2000 No. 914, buyers maintain a purchase book designed to register invoices issued by sellers in order to determine the amount of value added tax to be deducted (reimbursed) in the prescribed manner. Therefore, in this situation one of possible options registration by the lessor of the specified invoices in the purchase book may be their registration without taking into account the amounts of electricity consumed by the tenant.”

IN this document Representatives of the financial department indicate that the lessor has the right to register in the purchase book an invoice issued to him by the energy supply organization, without taking into account the amounts for utilities consumed by the tenant.

At the same time, in the case of compensation for utility costs separately from the rent, the landlord does not issue an invoice to the tenant for the amount of this compensation.

At the same time, in the tax accounting of the lessor, funds paid to public utilities for services consumed by the tenant are not recognized as expenses, and reimbursement of expenses received from the tenant is not recognized as income.

Example 4.

The landlord leases office space. The monthly rent is 23,600 rubles (including VAT). Utility providers issued an invoice to the landlord for 53,100 rubles (including VAT - 8,100 rubles). The tenant's share is 30% of consumed utilities and amounts to 15,930 rubles (including VAT of 2,430 rubles).

Then in the lessor's accounting:

Pay attention!

There is an opinion of the tax authorities, according to which the amount of compensation received for utility expenses from the landlord relates to revenues that are associated with the sale of rental services and increase the VAT tax base in accordance with the Tax Code of the Russian Federation. In this case, the lessor is allowed to deduct the full amount of VAT paid to public utilities.

The Letter of the Ministry of Finance of the Russian Federation dated September 6, 2005 No. 07-05-06/234 states that if, according to an agreement for the provision of services for the provision of premises for rent, the landlord’s expenses for paying for electricity are not included in the rental price, but are transferred by the tenant in order to compensate for expenses the lessor to pay for electricity including VAT, then the lessor does not issue electricity invoices to the tenants.

It turns out that when paying the landlord for reimbursement of the cost of electricity, the tenant does not have the right to deduct the amount of VAT included in the reimbursement amount, since he does not have a corresponding invoice.

But at the same time, in accounting, the tenant has the right to take into account as expenses for ordinary activities his share of the cost of utilities in the full amount, that is, including the amount of VAT not allocated by the lessor in the settlement documents for reimbursement of the cost of utilities and not confirmed by an invoice.

And in tax accounting, the tenant can take into account utility payments as part of material expenses in the full amount, including VAT.

In the lessee's accounting:

End of the example.

We note, however, that this Letter is not a normative document, but is only of an explanatory nature.

Therefore, to reflect the tenant’s utility expenses, the scheme of an intermediary agreement can be used, in which the landlord, on behalf of the tenant and at the expense of the latter, purchases utilities for him.

In order for the tenant to be able to deduct the amount of VAT he paid to compensate for utility costs, the landlord should, when receiving an invoice from the energy supply organization, register it in the purchase book only for the cost of utilities consumed directly by him. For the amount of utilities consumed by the tenant, the invoice should be re-issued in your own name, without registering it in the sales book (like a regular intermediary). The tenant must register the invoice received from the landlord in the purchase book and accept the tax amount as a deduction. Thus, both the landlord and the tenant claim for deduction the amount of VAT on utilities consumed by each of them.

Example 5.

The landlord leases office space. Utility providers issued an invoice to the landlord for 53,100 rubles (including VAT - 8,100 rubles). The tenant's share is 30% of consumed utilities and amounts to 15,930 rubles (including VAT of 2,430 rubles).

Then in the lessee's accounting:

End of the example.

If the rented premises are used in other activities, then it is advisable to use account 91 “Other income and expenses”.

Regarding tax accounting, then not so long ago this method of payment caused serious problems for tenants - income tax payers. Officials believed that in this case it was impossible to reduce taxable profit by the amount of paid utility bills, since the agreements with energy and water supply organizations were concluded by the lessor. But now the opinion of the tax authorities has radically changed, and tenants can, in accordance with the Tax Code of the Russian Federation, freely include utility bills in the tax bill, reducing taxable income (Letters of the Department of Tax Administration of the Russian Federation for the city of Moscow dated August 21, 2002 No. 26-12/38756, as well as from September 23, 2003 No. 26-12/52001. The same applies to other operational and administrative expenses that the tenant reimburses to the landlord.

The tenant must document the costs of maintaining the leased premises. The primary documents confirming these expenses may be the lessor's invoices, drawn up on the basis of similar documents issued by organizations supplying heat energy, water, gas, and so on.

However, here it is necessary to pay attention to one more point. Now it is important when concluding contracts for the provision of communication services. It does not clearly follow from the agreement concluded between organizations for the provision of communication services that the lessor provides intermediary services regarding the provision of these services to the lessee. What does this mean? The tax authority may recognize this agreement as invalid and the costs thereof as unreasonable, citing the fact that the lessor does not have the right to provide communication services, since in order to provide these services it is necessary to have a license (Article 29 of the Federal Law of July 7, 2003 No. 126-FZ "About communication") Let us recall that previously a similar position of the tax authorities was applied in relation to contracts for electricity, water and gas supply, since the listed types of services were also subject to licensing in accordance with the Federal Law of August 8, 2001 No. 128-FZ “On Licensing” individual species activities." For reference: currently only sales activities are subject to licensing electrical energy citizens – paragraph 97 of Article 17 of the Federal Law of August 8, 2001 No. 128-FZ “On licensing of certain types of activities.”

If the agreement clearly stated that the landlord, when paying for communication services, acts on his own behalf, but at the expense of the tenant, then there would be no problems, and the landlord would simply re-invoice the communication organization to the tenant. To avoid disputes with tax authorities, organizations should adjust some of the wording of the agreement. And what should be specified in the intermediary agreement, in particular, in the commission agreement, is defined in Chapter 51 of the Civil Code of the Russian Federation.

The same problem arises when calculating VAT. To deduct input VAT, you must receive an appropriate invoice from the lessor. It is clear that such a document will only be a copy of the invoice issued to the lessor by the communications organization. It is good if it follows from the contract that the owner of the premises is an intermediary between the communications organization and the tenant company. Then he must draw up invoices in the same order as the commission agent (agent) who purchased the goods for the principal (principal).

Otherwise, the tax authorities may say that the owner of the premises resells communication services, and this, as we have already said, he cannot do, because he needs an appropriate license. Consequently, the tax authority will not deduct “input” VAT from the amount of payments.

This does not apply to administrative and economic services that the lessor provided himself and which are not licensed.

Please note: if the organization does not make changes to the existing agreement and insists that it is an intermediary agreement, then the tax authority can only refute this through the court. This is stated in the Tax Code of the Russian Federation.

End of the example.

Example 7. From the consulting practice of BKR-Intercom-Audit CJSC.

Question.

Please evaluate the agreement for the provision of utilities and other services for the Tenant (our organization) from the point of view of attribution to expenses for tax accounting purposes.

In this case, the tenant independently enters into contracts with utility service providers and bears the costs associated with these services.

The procedure for drawing up contracts for the provision of utility services is determined by the Civil Code of the Russian Federation.

To be fair, it should be said that this method is used very rarely. This is due to the fact that quite serious difficulties arise when renegotiating contracts with organizations that provide utility services.

The use of this option makes sense when the entire building is leased to one tenant. In such a situation, the advantages of this method are undeniable - the tenant can take utility payments into account as expenses when taxing profits and apply VAT deduction on them without any problems.

In accounting, the tenant takes into account payment for utility services according to issued invoices as operating expenses based on paragraph 11 of PBU 10/99 and reflects them on account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”.

In tax accounting, these costs are taken into account by the tenant in accordance with the Tax Code of the Russian Federation as part of other expenses associated with production and (or) sales.

The VAT paid to service providers is deducted by the tenant on the basis of articles and the Tax Code of the Russian Federation, in accordance with the generally established procedure.

We remind you that from January 1, 2006, the necessary requirements for applying the VAT deduction are:

· carrying out taxable activities by the taxpayer;

· acceptance of goods (work, services), property rights for accounting;

· Availability of a properly executed invoice.

Example 8.

Atlant CJSC rents premises, which it uses to house office and production facilities.

At the same time, Atlant CJSC entered into contracts for the provision of utility services directly with organizations that provide utility services.

In the reporting month, utility expenses amounted to 177,000 rubles (including VAT - 27,000 rubles).

The following entries will be made in the accounting records of Atlant CJSC:

Today it is impossible to live without modern comforts - electricity, gas, hot water delivered directly to apartments. But at the same time, you need to pay utility bills to all property owners.

What to pay for

Utilities are a collective concept that consists of various services:

• provision of electricity;
• sewerage;
• hot and cold water;
• central heating;
• garbage removal;
• gas supply.

The purpose of such a service is to ensure a comfortable life for residents of multi-storey buildings.

The quality and quantity of utilities is directly affected by the location of housing. In buildings built according to modern projects, there are utilities installed that supply drinking cold water to the house around the clock.

Also, hot water, high-quality electricity, and natural gas are supplied to the housing. In the absence of a gas central, the resource is delivered to buildings in cylinders. All this ensures a constant optimal temperature in inhabited areas.

Who pays

The question of who should pay the rent: the owner or the registered tenant often causes debate. But a competent lawyer will answer it without difficulty. IN Article 30 of the Housing Code of Russia it is said that the owner of the property pays for all provided housing and communal services in full.

The premises may also be property of general purpose for several owners, in such a situation they pay for it jointly. All property owners who use it must pay:

• public utilities;
• payment for accommodation established in the contract.

A little about what kind of agreement this is. It is issued with citizens who are engaged in certain activities. Apartment owners pay money for their work, and also pay the LC according to the signed agreement. If a wife registers with her husband, then by law she does not have to pay for utilities. The husband registers it voluntarily, but if he is the owner, then he pays off the receipts.

ATTENTION! Whether the owner must pay for utilities, if not registered, is not affected by the fact of his residence in the apartment.

There is no fee for registered persons. Only the property owner should do this. If payments are made late, he exposes himself to the risk of many problems. , and the management company has recently very often demanded repayment of the debt in court.

Lease agreement

Renting out an apartment today is easy, but it cannot be done without a property lease agreement. The following items must be entered into it:

• the tenant uses the rented apartment;
• The tenant pays utilities.

But in reality, many employers do not agree with such conditions and refuse to pay for the gas, water, and electricity they receive. One thing is important here: if this condition is not specified in the contract, then in any case the owner will have to pay the housing and communal services receipts, so this clause needs to be stated in the contract so that the tenant is responsible for payment.

Who pays the tenant or the landlord?

If the landlord must pay, then he contributes money for the money sent. It happens like this: after concluding a rental contract, payments are sent to his address, which he will repay in any way convenient for him.

When a tenant is required to pay utility bills, this is documented in the appropriate property lease contract. Both parties to the contract agree that the tenant draws up an agreement with the management company, as a result of which payment documents will be sent to the landlord. The latter will deduct payments for housing and communal services from the cost of renting an apartment.

In the latter option, all responsibilities for timely payment of housing and communal services receipts are assigned to the tenant, but there is no need to draw up a contract with the management company. This is done in a slightly different way: the employer pays, and then presents an invoice to the landlord.

Utility costs for a child

For children, their parents pay utility bills in accordance with the law, since they are required to support them until they reach adulthood. Even if one of the parents does not live in the same apartment with the child, he must pay utilities for him. Payments for alimony obligations are not exempt from contributions for utility costs.

Shared ownership

There are some nuances to shared ownership of real estate. According to the Civil Code of the Russian Federation, all persons who own housing are required to pay for utilities based on their share of the property. And payments for utilities are a direct debt of the owners. It is necessary to take into account this circumstance: not living in an apartment for any reason does not relieve you from paying utility costs.

The person does not live in an apartment

There are cases when the persons who own the premises are not in the apartment for a long time. In such a situation, they use recalculation. The purpose of this financial transaction is that the costs of operating the premises are calculated using electronic metering devices for the absent person.

When ownership is shared, this procedure is performed based on the proportional size of the share. Such recalculation is not carried out for all services, but only for electricity, gas and water. and in the absence of metering devices. To do this, you need a free form application from the owners. You need to collect for it:

• certificate of stay in another place;
• bills for utility costs in another room.

Original receipts are not required; photocopies are provided.

Personal account section

According to the current housing legislation, the shared owner can pay for housing and communal services using a separate payment document. But this can only be done with a single personal account. It is divided and utilities are paid according to people’s share. To do this, for all persons who have a share, it is necessary to write an application and take it to the management company or homeowners association with the title documents for the apartment, and they decide for themselves who pays for housing and communal services and in what order.

The most important document that regulates rent for housing is agreement. The Civil Code in Article 682 indicates that issues relating to the amount of funds, the procedure for their deposit and the possibility of changing these conditions must be resolved in the agreement.

Civil Code of the Russian Federation Article 682. Payment for residential premises

1. The amount of periodic payments for residential premises is established by agreement of the parties. If established in accordance with the law maximum level, then the numbers indicated in the agreement should not exceed it.
2. Unilateral changes in the amount of required funds are not permitted, except as provided by law or agreement.
3. Money for residential premises must be paid by the tenant within the documented time frame. If this is not provided, the funds must be paid by the tenant monthly in the manner established by the Housing Code of the Russian Federation.

It is difficult to imagine a situation where the conditions for paying money for renting an apartment are not specified. Therefore, it is necessary not only to discuss, but also write down all the details in this document regarding this issue.

What does the tenant pay?

The entire cost can be divided into 2 parts:

The tenant will also have to spend money on pledge. It is paid if the premises are rented furnished. The owner wants to be sure that his household appliances will remain in place and will be used for their intended purpose.

If any interior items are damaged or damaged, funds for restoration will be reimbursed from the deposit amount.

You can learn how to draw up a lease agreement, as well as living space, from our articles.

Methods

How to make payment? There are two the most common way:

1. Transfer of cash against receipt to the owner of the property.
2. Transfer to the bank account specified by the owner.

Thus, there will be a document with which you can confirm the transfer of money in the event of a dispute. Never give money “just like that” without documentary evidence. Do not agree to give money to the owner’s relatives, friends or acquaintances.

Find out from our article about receiving funds.

If utilities are entrusted to the tenant, then it is easiest for him to fulfill his responsibility via bank transfers.

Firstly, many tools have been invented for cardholders - terminals, Internet banking and so on.

Secondly, at a bank branch you can easily take a printout and confirm the payment of funds for utilities.

What is the rental fee for a privatized apartment? If housing has been privatized, then the owner will additionally have to pay property taxes. Taxation issues do not concern the tenant.

Deadlines

The tenant almost always pays for next month. This is due to the practice of concluding such agreements - after signing the documents, a deposit is paid and the first month is paid. Funds for the next month are deposited in advance, before its onset.

The parties must agree and fix the dates before which funds must be deposited. For example, no later than the 20th of the current month you must pay for the next one.

If the contract is short-term, up to 11 months, then it makes sense to discuss making payments twice a month.

Cases of delay

What to do if the tenant is late on payment? For such a situation, conditions are provided for penalties applied in case of delay in transfer of funds: penalties, and so on. Still, the owner of the premises should approach such a problem with understanding.

You should contact the tenant and clarify what caused his dishonest behavior. Probably, the person simply had financial difficulties, which can happen to anyone.

If delay begins to become unacceptable, for example, they have been promising to pay you for a month, but there is still no money, then you will have to use official methods.

The owner of the property sends a letter to the temporary tenant demanding payment of the debt.

You can contact us immediately to court with a statement.

Call the police will not help in this situation. This is not a crime, but a failure to fulfill the terms of a civil contract. When the authorities find out about this, they will quickly send the owner to court on all issues.

Unfortunately, the landlord is in a losing situation. He's a tenant can't evict without a court decision, and the trial will take from a month to six months, taking into account appeals.

Some upset apartment owners write statements to management company so that she turned off the power. After this, it becomes very difficult to use the premises, and the residents hastily move out.

Transaction participants should remember that all payment terms must be documented.

The parties should not neglect the nuances of making payments for the use of housing. It should be the other way around, describe in as much detail as possible, how and when the rental of an apartment is paid, so that in the future there will be no conflict situations regarding this matter.

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What does the apartment tenant pay for? The distribution of responsibilities for making payments, as well as their timing, is regulated by the Civil and Housing Codes. According to the Civil Code, you should indicate payment terms and obligations, if these provisions have not been introduced, then by default we are guided by the provisions of the code.

The lease agreement allows you to specify any conditions for payment of utilities and maintenance of the premises!

In cases where payments are regulated in accordance with the provisions of the Civil Code, tenant must pay utilities, all other expenses - owner of the premises.

What should a tenant pay for? The tenant also pays the required amounts for renting the premises in accordance with the agreement.

Utility bills include:

• housing maintenance and repair,
• public utilities,
• telecommunications,
• telephony,
• electricity,

General house needs

Should the tenant pay for major repairs, housing maintenance and general house needs?

In accordance with current legislation, the employer is obliged to bear the costs for current repairs and maintenance of housing, general house needs.

Is the tenant required to pay for major repairs? Fee for major repairs must be contributed by the owner. However, upon concluding an agreement, these responsibilities can be redistributed in any way: both the owner and the tenant can fully pay all repair and maintenance costs.

How to reflect it in the contract?

Where are the tenant's payment requirements reflected? Payment terms include a separate clause in apartment rental agreement.

Must be installed rent amount, other payments need not be written down. If you do not stipulate them in detail or do not change the distribution of responsibilities for payments, then you can be guided by the provisions of the Civil Code.

Regardless of whether payment for housing and communal services is included in the fixed rent or is specified as a separate clause in the contract, its amount must comply with established.

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