Landlords of retail facilities and areas must submit a tax report
The deadline for submission of the Register of lease contracts is 31st of March
Since 1st of January 2017, landlords who lease or use retail facilities, trading places in retail facilities, including trading markets, are obliged to submit annually a tax report - FTR 871 "Register of Lease / Use Agreements".
The deadline for the submission of the Register of lease (use) agreements is no later than March 31 of the year following the reporting one. As it is indicated, the tax report will have a declarative nature in the form of a register, since it is intended to reflect the information about the commercial object by landlords. In the main part, this information relates to landlords and lease or use agreements, lease payments and / or amounts of reimbursable expenses in accordance with the lease agreement; amounts payable and actually paid.
The register of lease (use) agreements is designed to be reflected by individual entrepreneurs or legal entities that lease trade facilities, trading places in retail outlets, including on the trading markets, and should contain the following information about the trade object: surname, name, patronymic (if any) of a physical person-tenant; full name of the lessee - an individual entrepreneur or a legal entity; number and date of the document certifying the identity of the natural person of the lessee; identification number of the lessee; numbers (if any) and the date of conclusion of the lease (use) agreement; actual period of lease (use) with the indication of the date of its beginning and termination; the amount of rent and (or) the amount of reimbursable expenses in accordance with the lease (use) agreement, specifying the amounts payable and actually paid; the designation of a commercial object, a trading place in a trading facility, including on the trading market; the location of the commercial object, the trading place in the trading site, including the trading market; other information.
At the same time, the register of lease / use agreements should contain the following information about the trade object, including the trading market: stationary or non-stationary; total area; trade area; included / not included in the sales network. The register of lease (use) agreements is submitted to the tax authority at the location of the taxpayer - an individual entrepreneur or a legal entity.
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