For example, the current hour, established a hotel – 12 hours of the day, with guest can stay in a room up to 15 hours, and nobody will disturb. This approach to working with a client, of course, indicates a high level of service at the hotel, but the accountant in the presence of such a record in the contract should remember the following. Paragraph 13 of the Rules of hotel services in the Russian Federation, approved by rf Government Resolution of 25 April 1997 N 490 (hereinafter – the Rules hotel services) has been established, payment for accommodation will be charged in accordance with a single checkout time – 12 hours of current day local time. In the event of delayed departure guest no more than 6 hours after the checkout time will be charged an hourly fee for the accommodation. Therefore, in case of delay a guest on two or three hours after the checkout time the guest is obliged to pay during this time.
However, in our case the hotel provides guest this time is free. As a result of the hotel there is transfer of ownership of the services provided on a grant basis, in accordance with subparagraph 1 of paragraph 1 of Article 146 of the Tax Code recognizes the sale and subject to vat. Thus, with appropriate documentary evidence, accounting hotel should show on the debit account 91 'Non-operating expenses' and credit Account 68 'Calculations of Taxes and Duties' sub-' calculations on the vat. .