Exchange of 1 property for another. Features of drawing up an agreement for the exchange of real estate. Exchange of a municipal apartment for a privatized one

Barter agreement real estate– a bilateral transaction that allows the exchange of one property for another on mutually beneficial terms. The peculiarity of this transaction is that both parties simultaneously act as sellers and buyers of real estate.

And what is the biggest advantage of an exchange transaction is that both parties as a result acquire property more profitably: with best characteristics, parameters. Or even completely - the exchange of real estate under an exchange agreement can be made for absolutely any other object, not necessarily immovable, for example, a vehicle.

Features of the exchange transaction

An exchange agreement is concluded on the same principle as a purchase and sale agreement. Accordingly, the exchange agreement is aimed at the alienation of property irrevocably for each party. In this case, each party is the seller of its property and at the same time the acquirer of other property.

Before the transaction, the parties must notify each other of all the shortcomings that the item of exchange has, as well as whether third parties have rights to the alienated property.

Immediately at the time of the transaction, the notary checks the electronic database whether both objects are under judicial arrest, collateral or mortgage. If there are any restrictions regarding alienation, then the transaction cannot be completed. In addition, it is mandatory to comply with the form of the contract - written. Otherwise, the transaction may be declared invalid.

The parties may terminate the exchange agreement by mutual consent or by court decision, but there must be good reasons for this.

Documentation of the exchange

So, the owner can exchange any real estate (apartment, a private house, dacha) to other housing or transport. It is also common to exchange housing for housing with a smaller area plus a car. In one case or another, the exchange transaction must be properly executed: in the form of a written agreement, a sample can be downloaded here:

In order for the contract to be concluded in strict accordance with the law, it is better that it be certified by a notary. If the agreement for the exchange of real estate will be drawn up with the help of a notary, then the notary will prepare a sample agreement independently.

To conclude a contract, you will need the following package of documents:

• title document for real estate;
• cadastral passport for housing;
• notarial consent spouse for alienation (for exchange) – if the object of exchange belongs to the spouses by right of joint ownership;
• extract from the house register;
• certificate from the housing department about family composition;
• report on the market valuation of real estate;
• passport, tax number;
• receipt of payment of state duty.

The same list of documents must be collected by the second party to the transaction in case one apartment is exchanged for another.

If there is an exchange of an apartment, for example, for a car, then you will need:

• technical passport for the car;
• grade market value vehicle;
• notarized consent of the spouse to exchange the car;
• passport and tax number of the other party.

Cost of registration of the contract

The contract for the exchange of real estate, which the parties will notarize, includes expenses such as:

• state duty under the contract;
• notary services (notarial consent, development of a sample agreement, its certification);
• services of an expert property appraiser;
• state fee for registration of property rights.

It is worth adding that an exchange agreement can be concluded both without additional payment (when both objects are considered equal) and with additional payment (if one of the exchange objects is more expensive). Therefore, this nuance should also be taken into account when calculating the costs of exchanging real estate.

Another cost to consider is the alienation tax. Taxation in this part may affect those property owners who have owned the property for less than three years.

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Exchange of real estate, in fact, is the simplest and in a convenient way improvements (changes) living conditions, since the transaction involves a quick move to a new place of residence, relieving the parties to the transaction from hassle. In this article, portal experts review the site various ways apartment exchange, and also provides a list of documents that need to be prepared for the upcoming operation.

Goals and means

There are a number of reasons that encourage citizens to change their usual place of residence, to exchange their own housing; accordingly, there is not one, but several ways to exchange real estate, each of which has its own advantages, as well as its disadvantages:

Most often, the need to exchange housing arises at the request of the owner, in other words, it is necessary to expand the living space (due to the addition of the family or as needs grow, claims to the level of comfort) or to change the area of ​​residence to a “more attractive” one;

In the practice of modern realtors, there are clients who would like to make an exchange in order to improve their financial situation - when exchanging a spacious apartment for more modest housing, they can receive an additional payment and save a place to live. In turn, the opportunity to “exchange an apartment for a larger one with an additional payment” is exactly what citizens who want to improve their living conditions need;

In addition, there are always people who want to exchange a large apartment for two smaller apartments. In this case, we are most often talking about the division of inheritance or about separation - during a divorce, family members share a common living space and move to live in separate apartments.

When exchanging a lot depends on the location and condition of the apartment, for example, a small apartment in central region capitals can be exchanged for fairly spacious living space located at a certain distance from the center. Moreover, there is a possibility that the center will not have to pay an additional fee.

Options for real estate exchange

The real estate exchange operation was the most common in Soviet times; the equivalent exchange of apartments was practiced quite often, especially when it was necessary to move to another city. The move was caused, as a rule, by a change in life circumstances, place of work, and intercity exchange of apartments relieved citizens of the need to find a buyer in their city, and then from looking for an apartment in a new location.

In reality modern market real estate, when considering how to exchange apartments, only three options are discussed. This is an exchange through purchase/sale, a direct exchange of one apartment for another, an alternative transaction.

The first option is the simplest and, if the apartment owner has enough experience in working with real estate, this method allows you to avoid the involvement of a professional realtor. The exchange process, in fact, is divided into two operations - first, the owner looks for a buyer for his apartment, while simultaneously finding living space that would meet his requirements.

The second option is direct exchange, a rather complicated operation that requires the realtor to have experience. The operation makes it possible to exchange, and also - to make an exchange without privatized apartments. The complexity of this method lies in the fact that there are significantly fewer owners willing to make an exchange than those willing to simply sell their apartment. This significantly narrows the choice for each party to the transaction, because it is necessary to ensure that the proposed conditions suit everyone.

The third option is an alternative deal, such operations are usually carried out by realtors and help reduce financial risks for participants in the transaction. An alternative exchange involves receiving an advance from the buyer of the apartment; these funds, in turn, are paid for the housing that is supposed to be purchased. Thus, the participants in the transaction fix the price and also confirm the seriousness of their intentions, since after an advance payment it is extremely difficult to refuse the transaction.

In the case when the owner sells an apartment in order to immediately purchase a new living space, some risks arise - a sudden jump in prices (after the sale) may interfere with the purchase, or the owner of the apartment that was supposed to be bought with the proceeds may simply change his mind about selling it. As a result, the apartment has been sold, and its former owner still has nowhere to live, and the proceeds are not enough to buy a “dream apartment.” An alternative exchange allows you to avoid these risks and complete the transaction as quickly as possible.

Trade-in deal

Considering various options for exchanging apartments, one cannot help but note a rather interesting scheme, which was first practiced by developers in the capital. This is a “trade-in” scheme, which involves a quick move to an apartment in a new building, while the old apartment is accepted as payment. This type of exchange is often offered by Moscow real estate agencies and is quite popular, since the transaction takes very little time - from the start of its registration to the completion of the move, it takes about three days.

Despite the fact that transactions with apartments secondary market transactions with , more and more citizens want to move to new housing, and the exchange of an old apartment for a new building is becoming more and more common every year.

Exchange with additional payment of “maternity capital” funds

When exchanging an apartment, you can use not only own funds, but also “maternity capital” - funds paid by the state at the birth of a child. Exchange of an apartment with an additional payment is no longer an exotic type of real estate transaction, similar service Almost all major real estate agencies offer them. However, it should be remembered that “maternity capital” in this case can be used only when the child reaches the age of three.

Exchange of mortgage housing

Another type of exchange can be considered an exchange of mortgage housing, that is, apartments purchased with a mortgage loan. The question of whether it is possible to exchange an apartment with a mortgage comes up quite often, since a significant proportion of housing is purchased with credit money. When carrying out this operation, approval is required, as well as the direct participation of the bank to which the loan was issued. Technically, the following happens: two contracts are concluded simultaneously - sales and purchases; during the sale, the buyer pays the seller’s debt to the bank or assumes debentures (which banks are reluctant to do). Along with the re-registration of the purchased apartment, the bank imposes an encumbrance, which does not allow the new owner to sell the property before full payment

debt.

Exchange of a municipal apartment for a privatized one IN this moment not all of them Residential Properties is privately owned; quite a lot of apartments in the city housing stock are municipal property

. However, the fact that the housing belongs to the city does not mean that those living in this apartment cannot claim improved living conditions, and the only way to expand the living space (or change the area) is the same exchange. However, such transactions have not become widespread due to the need to collect numerous papers, as well as the unprofitability of the exchange for the owner of privatized housing. Living in a municipal apartment is regulated by contract social hiring

If owners of privatized apartments can choose an exchange method among the methods listed in this article (use an apartment exchange agreement with an additional payment, a sales agreement, an exchange agreement), then for those living in municipal housing everything is somewhat different. To exchange non-privatized apartments, only an exchange agreement will do, and if you need to exchange a municipal apartment for a privatized one in another way, you must first privatize it.

Tax on apartment exchange

Another aspect of apartment exchange is taxation. The Tax Code does not regulate in any way the payment of tax upon closing direct exchange, but the Civil Code (Article 567) determines that the same tax rules apply to an exchange agreement as in the case of concluding a purchase and sale agreement.

That is, the party that transfers ownership of the apartment is recognized as the seller, the opposite party, in turn, is recognized as the buyer. It is assumed that payment for each of the apartments is made in kind at the cost reflected in the exchange agreement. In addition, tax is not charged when exchanging an apartment if the exchanged apartment belongs to its owner for more than three years.

Documents required when exchanging an apartment

In order to exchange an apartment (however, this also applies to the sale of real estate), the owner needs to collect following documents:

• ·​ Title documents that determine the ownership of the apartment;
• ·​ Cadastral passport premises;
• ·​ Extract from the house register and a copy of the financial personal account;
• ·​ A document establishing the estimated value of the apartment (it is necessary to conduct a real estate assessment);
• ·​ Identification documents of the parties to the transaction (passports and birth certificates).

You will also need documents that will allow you to make sure that a violation of the rights of third parties will not interfere with the transaction:

Certificates of parties to the transaction regarding the conclusion and/or divorce of a marriage. If the property was purchased during marriage, the written consent of the spouse is required for the transaction. In addition, consent is also necessary if the marriage has already been dissolved, since property acquired during marriage is considered joint, and the rights to it belong equally to both spouses;

Certificate from the department of guardianship and trusteeship of minors. The document is required if transactions are concluded with real estate where minors live (registered or have shares).

Conclusion

Based on the information presented in this article, the website portal specialists would like to note that transactions whose purpose is to exchange one piece of real estate for another are more complex than, for example, the procedure for buying and selling an apartment.

Therefore, in order to avoid risks associated with loss of time, as well as other troubles, those wishing to exchange housing are recommended to prepare the transaction themselves only if they have sufficient experience. In this case, hiring a competent realtor will help save time and nerves.

In addition, a specialist working in is able to provide a professional approach to document verification. And this is very important, because we are talking about a transaction with secondary market real estate - the apartment could well have changed several owners, which increases the risk of the transaction being declared invalid as a result of a possible violation of someone’s rights.

The question of whether there are any privileges for relatives who wish to exchange living space is popular. But at present, a related exchange of housing requires the same documents and certificates as for an exchange between strangers. Lawyers note the fact that they are often approached with questions about exchanging apartments. In order to collect everything Required documents

To exchange housing between relatives, you need to take into account a number of factors.

Russian legislation does not define such a concept as “kinship exchange”. The Housing Code of the Russian Federation also does not provide for this type of exchange. There is a significant difference between the exchange of privatized and non-privatized apartments. They represent different legal characteristics. There is also an agreement called a “purchase and sale” agreement, which has many differences from an exchange agreement. The difference is that a purchase agreement involves the exchange of some property for cash. In turn, an exchange agreement provides for the exchange of one property for another, and if such a transaction is unequal, an additional payment is required. The advantage of the exchange is that the home buyer does not have to deal with huge sums of money Money

, but this operation is more complex and lengthy.

The same exchange scheme, only between strangers, is designed to indicate the difference in the cost of living space. This type of interchange is more reliable, but at the same time it will incur considerable costs. Tax code Russian Federation(Tax Code of the Russian Federation) says that the amount of money received as a result of the sale of residential space that was in someone else’s ownership for no more than three years is taxable income. Tax collection assumes thirteen percent of the cost of living space. If the cost of the apartment is no more than one million rubles, no tax is paid. The abolition of the tax also provides for the case if the property has been owned for no more than three years, plus its price does not exceed a million.

Before making such a decision, it is necessary to take into account the spouse’s decision on this issue. This is taken into account when the divorce was carried out less than three years ago, and in the event that the apartment was purchased as part of a marital union. If housing is privatized by one family member, such consent will not be required in the same way as in the case of inheritance. If the parties to the transaction are minors, it is necessary to provide original birth certificates and permission from the guardianship authorities.

A gift agreement can be used if relatives are going to make an exchange between themselves. In this case, there is no income tax. Until March 1, 2013, such an agreement had to be confirmed by registration. But on December 30, 2012, a law was passed that abolished such registration. A notary can certify a document at the request of the donor. The fact of donating housing requires the collection of specific documents:

The exchange agreement must be:

• Made in writing.
• Notarized.
• The contract must indicate the characteristics of both residential areas.
• It is necessary to note the future fate of the registered residents of the apartments.
• Provided in triplicate.
• Certificates (explication, floor plan, cadastral passport).

Exchange of relatives from a privatized apartment to a non-privatized apartment

This type of exchange is not specified Russian legislation, so you have a difficult and lengthy process ahead of you. First of all, you need to privatize the apartment that is rented. After this, turn to the process of exchanging or donating housing.

The next method is a little more complicated. It is necessary to register an adult family member in a non-privatized apartment, and before that, deregister in privatized housing. If the size of the living space meets the standards of social rent, then registration will take place without any problems. Then, using an official document confirming the donation, replace the owner of a private apartment.

Article 72 of the Housing Code of the Russian Federation (Housing Code) speaks of the possibility of exchanging rented living space between several residents not only of one city, but also of different settlements. Such an exchange involves filling out an agreement that stipulates the terms of the exchange in triplicate. In turn, one document must be registered. In the future, such a document has legal significance and proves that the responsibilities have already been transferred to another individual.

Each exchange participant is required to provide the original exchange document to local authorities in order to get their approval. An administration refusal may be issued in certain cases provided for in Art. 73 Housing Code of the Russian Federation:

• One of the exchanged premises is unsuitable for further residence.
• The right to use housing is negotiated in court.
• The building in which the apartment planned for exchange is located may be demolished in the near future.
• A person who is infected can move into the apartment that is offered for exchange chronic diseases, and living with him can be hazardous to your health.
• Possible major renovation of the house.

Deviation may be reviewed in court. If all restrictions are absent, the following documents will be required:

• A housing exchange agreement confirmed by local authorities in writing.
• Agreement on the exchange of all registered residents of the apartment. Without such consent, the procedure may be refused.
• If there are residents of the apartment who have not reached their 18th birthday, the exchange agreement must be confirmed by the guardianship and trusteeship authority.
• Certified application for the exchange of apartments.
• A certificate confirming that the employer has no debt.
• Help from the house book.
• Document on the condition of the living space.
• House plan.

According to the new order of the Housing Code of the Russian Federation, housing rental agreements that were previously concluded in order to exchange social rent apartments must be cancelled. Local governments must terminate these contracts and enter into new ones within ten days.

The exchange agreement is the main thing in this procedure. But besides this, you need to prepare other papers to submit them to local administrative authorities:

In addition to all the specified documents, you must have with you receipts of payment for the operations performed.

Despite the fact that the law of the Russian Federation does not provide for such a procedure as “exchange of apartments between relatives”, living space you can exchange. The case when an apartment is someone’s property and when it is a municipal service allows an exchange to be made.

Recently, the demand for such services has been decreasing more and more. People do not want to change property for fear of any consequences. Therefore, buying personal housing is a more suitable option.

Housing exchange is not the most common option for changing an apartment or house. However, in some cases it is he who is the best option. More often such transactions are made by close relatives, friends, acquaintances.

An exchange agreement should not be confused with an apartment exchange. The latter simply provides for a change of place of residence without taking ownership (social rented housing, for example).

If, as a result of the exchange, the payment is not money, but ownership rights to real estate, then this is an exchange.

In Art. 567 Civil Code The Russian Federation outlines the concept of an exchange agreement - this is a type of real estate transaction, as a result of which the owners exchange housing.

A priori, this exchange should be equivalent, although the text may indicate otherwise.

The nuance of such an agreement is legal status sides - each of them simultaneously acts as both a buyer and a seller.

The fact of exchange of housing is confirmed by the conclusion of a written agreement between the parties. The document is drawn up as a civil agreement.

At its core, it is the same with its inherent moments:

• the payment for housing is not money, but property rights, into which each of the apartment owners enters upon the entry into force of the agreement;
• the exchange agreement is considered fulfilled after registration of ownership rights to residential premises, accompanied by receipt of new ones and other documentation.

In cases where the exchange is unequal, the transaction can no longer be considered a true “barter”, since one of the parties receives some profit. All these nuances are also specified in the contract.

Such transactions, like those, are regulated by the norms of the Civil Code of the Russian Federation.

In what cases is it beneficial to enter into an agreement?

The main reasons prompting homeowners to conclude a contract can be considered:

• the desire to improve your living conditions with minimal time;
• an attempt to save on taxes.

The latter is often the root cause of barter. The fact is that in an equivalent exchange, when the property of the owners suits both parties and their value is equal, no tax is paid to the state budget.

Even if the property is unequal, the amount of deductions will be significantly lower. Since it involves a deduction from the profit received, it will not be levied on the total estimated value, but only with the difference.

Necessity personal income tax payment occurs only for those owners who own housing less than 3 years. Moreover, it does not matter how the owner took over the rights: inheritance.

With tenure less than 3 years you can use, prescribed in Art. 220 Tax Code RF.

Transactions between close people of unequal apartments often occur with an additional payment “in an envelope”, when the amount of profit from the sale does not appear anywhere at all.

In practice, the conclusion of such agreements is most often carried out between relatives or friends.

It is very difficult to find a third-party home owner who is satisfied with your apartment and whose property appeals to you.

Nuances when drawing up a contract

Such a document is concluded exclusively by property owners. Its main points are stated in Art. 567 of the Civil Code of the Russian Federation.

Video: Substitution of a purchase and sale agreement with an exchange agreement

The video talks about a common method of fraud when concluding real estate transactions, when a real estate exchange agreement is formally replaced by a purchase and sale agreement. What is deception and what legal consequences could happen to the parties to such a transaction?

According to Art. 567 of the Civil Code of the Russian Federation, under an exchange agreement, each party undertakes to transfer one product into the ownership of the other party in exchange for another. Goods subject to exchange are considered to be of equal value (unless otherwise stated in the contract). But if the exchange agreement is recognized as unequal, then one of the parties pays the difference (unless otherwise provided by the agreement).

In commodity exchange transactions, a very important point is the determination of the procedure for transferring ownership of the goods being exchanged. As a general rule, ownership of the goods exchanged passes to the parties acting as buyers simultaneously after the fulfillment of obligations to transfer the goods. At the same time, the contract may also define a special procedure for the transfer of ownership.

Commodity exchange operations consist of two parts:

Sales of property transferred under an exchange agreement;

Receipts of property under an exchange agreement.

At the same time, according to clause 6.3 of PBU 9/99, the organization’s income under contracts providing for the fulfillment of obligations in non-monetary means is recognized as the cost of goods received or to be received. The cost of these goods (works, services) is determined by the price at which, under comparable conditions, the organization would purchase similar goods (works, services). If this value cannot be determined, then the amount of income is determined based on the cost of goods (work, services) transferred under an exchange agreement (meaning the price at which the organization sells similar goods (work, services) under normal conditions).

According to clause 11 of PBU 6/01, the initial value of fixed assets received under an exchange agreement is recognized as the value of the property transferred in exchange or subject to transfer. This value is determined by the price at which, under normal conditions, the organization sells similar property, and if it is impossible to determine the value of the property to be transferred, based on the price at which similar fixed assets are purchased.

At the same time, the initial cost of fixed assets received in exchange can include the actual costs of their delivery and bringing them to a state in which they are suitable for use.

Let's consider the reflection in the accounting of commodity exchange transactions using the example of the receipt of a fixed asset in exchange for finished products:

D-t 62 K-t 90-1 - sales revenue is reflected finished products based on market prices;

D-t 90-2 K-t 43 - reflects the write-off of the actual cost of finished products transferred in exchange for fixed assets;

D-t 90-3 K-t 68, subaccount “Calculations for VAT” - reflects the accrual of VAT on proceeds from the sale of finished products;

D-t 08-4 K-t 60 - the receipt of fixed assets is reflected in the assessment at the sale price of finished products in the amount excluding VAT;

D-t 19-1 K-t 60 - reflects the amount of “input” VAT on the received fixed asset.

In the debit of account 08-4, in correspondence with the settlement accounts, other actual costs associated with obtaining a fixed asset are reflected: delivery, bringing it to a state in which it is suitable for use, payment for information, consulting services, etc.:

D-t 01 K-t 08-4 - reflects the registration of a fixed asset at its original cost and its commissioning.

The receipt of fixed assets under an exchange agreement and their acceptance for accounting are confirmed by the following documents:

Agreement of exchange;

Act on the acceptance and transfer of fixed assets (forms N N OS-1, OS-1a, OS-1b);

Copies of inventory cards (forms N N OS-6, OS-6a, OS-6b) for fixed assets that were in operation;

An invoice for the received fixed asset item.

Since the parties to the exchange agreement have fulfilled their obligations, it is necessary to offset the requirements:

D-t 60 K-t 62 - credit reflected mutual demands based on the full amount of accounts payable.

This transaction is reflected in accounting on the basis of an act of offset of mutual claims. This act is drawn up upon the written application of one of the parties to the agreement. One party to the exchange agreement provides the other party with a written notice of offset indicating the amount to be offset and the basis for the mutual debt.

On January 1, 2009, new editions of clause 4 of Art. 168 and paragraph 2 of Art. 172 of the Tax Code of the Russian Federation (Federal Law of November 26, 2008 N 224-FZ “On Amendments to Part One, Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”). According to the new norm, during goods exchange transactions, the amount of VAT charged by the parties to the agreement to each other is not paid in cash.

The deduction of the submitted VAT is carried out in accordance with the generally established procedure:

Dt 68, subaccount “Calculations for VAT”, Kt 19-1 - the amount of “input” VAT is presented for deduction.

In conclusion, it should be noted that commodity exchange transactions are controlled by tax authorities (Article 40 of the Tax Code of the Russian Federation).

So, according to paragraph 2 of Art. 40 of the Tax Code of the Russian Federation, tax authorities have the right to check the correctness of the application of prices for the following transactions:

Between interdependent persons;

Exchange of goods (barter);

Export, import of goods (works, services);

If the transaction price deviates by more than 20% (up or down) from the market price.

Therefore, the accountant must check whether the sales revenue shown in the accounting records does not deviate from the market prices prevailing in the region by more than 20%. If such a deviation is discovered, then for the purposes of calculating VAT, the market price of the transaction is accepted. As a rule, information on prices in force in a given region is requested from the local statistics office.

The check consists of calculating the percentage of deviations, which is determined as follows:

% off = (VPb - RC) : RC x 100%,

where VPb is revenue from sales according to accounting data;

RP - market price.

If the resulting value is within 20%, then VAT is calculated based on the revenue shown in the accounting records. If the value deviates by more than 20% in one direction or another, then VAT should be calculated based on the market value of the transferred property.

Example. Initial data: On January 20, 2009, LLC "X" entered into an exchange agreement with LLC "Y", according to which LLC "X" exchanges a batch of finished products for a set of office equipment for the office. The exchanged property was recognized by the parties as equivalent. The transaction price agreed upon by the parties is RUB 70,800, including VAT - RUB 10,800.

On January 26, 2009, the parties fulfilled their obligations: LLC "X" shipped a batch of finished products with an actual production cost of 45,000 rubles; LLC "Y" supplied office equipment.

The office equipment was delivered by a third-party transport organization, which issued an invoice in the amount of 3,540 rubles, including VAT - 540 rubles.

The following entries must be made in the accounting of LLC "X":

D-t 62 K-t 90-1 - 70,800 rub. - revenue from the sale of finished products is reflected based on the prices at which under normal conditions the organization would purchase office equipment;

D-t 90-2 K-t 43 - 45,000 rub. - the write-off of the actual cost of finished products transferred in exchange is reflected;

D-t 90-3 K-t 68, subaccount “VAT calculations” - 10,800 rubles. - VAT accrual on sales revenue is reflected;

D-t 90-9 K-t 99 - 15,000 rub. - reflects the financial result (profit) from the sale of finished products;

D-t 08-4 K-t 60 - 60,000 rub. - the receipt of office equipment is reflected in the assessment at the selling price of the finished product;

D-t 19-1 K-t 60 - 10,800 rub. - reflects the amount of “input” VAT on the received fixed asset;

D-t 08-4 K-t 60 - 3000 rub. - reflects the cost of services for the delivery of office equipment without VAT;

D-t 19 K-t 60 - 540 rub. - the amount of “input” VAT is reflected according to the invoice of the transport organization;

D-t 01 K-t 08-4 - 63,000 rub. - registration of office equipment at original cost and its commissioning are reflected;

D-t 60 K-t 62 - 70,800 rub. - offset of mutual claims is reflected;

Dt 68, subaccount "VAT calculations", Kt 19-1 - 10,800 rubles. - tax deduction of “input” VAT on received office equipment was made;

Dt 68, subaccount "VAT calculations", Kt 19 - 540 rubles. - tax deduction of “input” VAT on services has been made.