\nWhen businesses use deposits to pay rental costs<\/td>\n Debit Account 331 Debit Account 331 <\/p>\n
Note:<\/strong><\/em> Advance payments or rental deposits do not require value-added invoices (according to Official Dispatch 13675\/BTC-CST of the Ministry of Finance in 2013).<\/p>\n3.4 In case of paying monthly office rent<\/h3>\n Enterprises that pay office rent or receive monthly invoices shall proceed with accounting as follows:<\/p>\n
\nDebit Account 154, 627, 641, 642 (depending on the rental purpose, accounted for in that expense account)<\/li>\n Debit Account 133 (if any)<\/li>\n There are Account 331, Account 111, Account 112,…<\/li>\n<\/ul>\n3.5 In case of office rental costs paid later<\/h3>\n In the case of office rental expenses paid later or invoices received later, every month the accountant will record this expense in Account 335 (payable expenses) to monitor and ensure the correct calculation of expenses.<\/p>\n
For example: The company rented an office from January to June but has not paid yet. Only in June will the company make payments and issue invoices.<\/p>\n
Postpaid office rental costs are accounted for as follows:<\/strong><\/em><\/p>\n\nDebit Account 154, 627, 641, 642 (depending on the rental purpose, accounted for in that expense account)<\/li>\n Credit Account 335 \u2013 Accrued expenses (Expenses incurred but not actually paid)<\/li>\n<\/ul>\nAccounting when making payment or receiving invoice:<\/strong><\/em><\/p>\n\nDebit Account 335 \u2013 Accrued expenses<\/li>\n Debit Account 133 (if any)<\/li>\n There is Account 331, Account 111, Account 112, … (If it is during payment)<\/li>\n<\/ul>\n4. Example of accounting for a company’s office rental costs<\/h2>\n To easily visualize how to account for office rental costs, let’s look at the detailed accounting example below:<\/p>\n
On January 1, 2022, company X signed a house rental contract with Ms. Y for the purpose of working as an office. The office rental term is 12 months, each month must pay rent of 10 million VND. On the same day of signing, company X paid Ms. Y 10 million VND in advance.<\/p>\nExample of accounting for office rent<\/em><\/figcaption><\/figure>\nBy January 10, 2022, after completing the legal procedures, company X paid Ms. Y the remaining amount of 110 million VND. Thus, the accounting method for office rental of company X in 2022 is done as follows:<\/p>\n
January 1, 2021:<\/strong><\/em><\/p>\n\u2013 Accounting for prepayment:<\/p>\n
Debit Account 331: 10,000,000<\/p>\n
Account 111: 10,000,000<\/p>\n
\u2013 Accounting for payable rental expenses:<\/p>\n
Debit Account 242: 120,000,000<\/p>\n
Account 331: 120,000,000<\/p>\n
January 10, 2021:<\/strong><\/em><\/p>\n\u2013 After paying the remaining amount to the lessor:<\/p>\n
Debit Account 331: 110,000,000<\/p>\n
Account 112: 110,000,000<\/p>\n
\u2013 Monthly allocation to expenses:<\/p>\n
Debit Account 642: 10,000,000<\/p>\n
Credit: Account 242: 10,000,000<\/p>\n
5. A few notes about taxes on office rental costs<\/h2>\n In addition to understanding which account office rent is accounted for, businesses also need to pay attention to the following taxes to avoid errors in tax payment:<\/p>\n
In case the total rental value is less than 100 million\/year, businesses will be exempt from license tax, personal income tax and value added tax.
6. What should you keep in mind when calculating office rental costs?<\/h2>\n To properly account for office rental costs, accountants need to pay attention to the following issues:<\/p>\n
\u2013 Accountants need to base on the purpose of office use to determine the appropriate accounting account.<\/p>\n
\u2013 Office rental costs can include: basic rent, management fees, maintenance fees and other services such as electricity, water, internet, etc. Therefore, accountants need to clearly classify and record them. according to the corresponding accounts in the accounting books.<\/p>\n
\u2013 If you rent an office on a monthly basis, account the office rent at the end of the month. If you rent an office on a yearly basis, account for the office rent at the beginning of the year.<\/p>\nAccountants need to understand accounting regulations to ensure accurate tax declaration<\/em><\/figcaption><\/figure>\n\u2013 Office rental costs are accounted for when the business receives the rent invoice. If a business rents an office prepaid for many periods, accountants need to allocate office rental costs according to the period of use.<\/p>\n
\u2013 To properly account for office rental costs, accountants need to prepare all documents: rental contract, rent invoice, payment documents, documents proving costs incurred related to the office rental. Office rental (if any).<\/p>\n
\u2013 Accountants need to comply with tax laws when accounting for office rental costs.<\/p>\n
\u2013 For office rental costs with VAT invoices, accountants need to account for both the value of purchased goods and services (office rental costs) and the deductible VAT portion.<\/p>\n
\u2013 For postpaid office rental expenses, accountants need to track expenses incurred during the period to ensure the correct period of expenses.<\/p>\n
Accounting for office rental costs is an important accounting operation, directly affecting the financial reporting results of the business. Therefore, accountants need to master accounting regulations to ensure the accuracy of expenses and avoid errors during the tax declaration process. Hopefully through the above sharing of Maison Office<\/a>, you have obtained the most useful information to apply in practice!<\/p>\n\n\n\n \n
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\n 5\/5 - (1 vote) <\/div>\n <\/div>\n","protected":false},"excerpt":{"rendered":"
Reading Time: <\/span> 7<\/span> minutes<\/span><\/span>Office rental costs are expenses that many businesses have to pay regularly. The accounting of office rental costs is also specifically regulated by law according to each different case. Accordingly, accountants of each business need to master how to account for this expense to ensure all transactions comply with current legal regulations. 1. Learn about […]<\/p>\n","protected":false},"author":4,"featured_media":62077,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[769],"tags":[],"class_list":["post-54465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal"],"acf":[],"_links":{"self":[{"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/posts\/54465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/comments?post=54465"}],"version-history":[{"count":0,"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/posts\/54465\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/media\/62077"}],"wp:attachment":[{"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/media?parent=54465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/categories?post=54465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/maisonoffice.vn\/en\/wp-json\/wp\/v2\/tags?post=54465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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