Under the lease agreement the car owner is paid a fee, which is recognized as income and is taxed on incomes of physical persons (personal income tax) regardless of whether the owner of a vehicle by an employee organization or not. Therefore, when accounting rental car run 1C the following:
- posting of the vehicle;
- write-off of rent for expenses;
- withholding personal income tax from the owner of the car.
Arrange leases documents that will serve as the basis for journal entries:
- the car rental contract;
- the act of acceptance-transmission car.
For operations on the lease use the following account:
20 "Primary production"
25 "General production costs"
26 "General expenses"
44 "Expenses on sale"
68.01 "Settlements on taxes and duties – income tax"
76 "Calculations with different debtors and creditors"
Off-balance Sheet account 001 "Leased fixed assets"
Please note: bills 20, 25, 26 and 44 are applied to write off the cost, so select one that corresponds to the accounting policy of your company.
In the 1C program open the tab "the Operations entered manually" and make a transaction:
Dt 26 (20, 25, 44) CT 76 – accrued rent;
Dt 76 Kt 68.01 – reflects the amount of the withheld personal income tax.
Select the desired line from the directory "counterparts" and specify the lease agreement.
In addition, accounting certificate surrendered car in the debit off-balance account 001 "Leased fixed assets".
To the amount of personal income tax withheld was taken into account when forming the reference 2-pit, open the program 1C "Salary" - "the Data of payroll in an external program". In the tab "personal income tax: the taxes and revenues" select lessor from the directory "Employees", enter the month, date, code and amount of income, then go to "personal income tax: at a rate of 13%" and fill in the necessary lines in the "Estimated tax".
In that case, if the owner of the rented vehicle is not an employee of the organization, make the entries in the directory "Contractors" and "Employees" and enter all his data, not processing of employment through recruitment documents.