" Said posting will be made on the vat amount, calculated market value of the time, occupied a guest room (usually the price specified in pricelist 'off the rack'). Note that in this case, revenue accounting will not be recognized because they do not meet all necessary requirements established by paragraph 12 of the pbu 9 / 99 'Income organization. " Similarly, in tax accounting. According to paragraph 3 of Article 271 of the Tax Code for the proceeds from the sale date of receipt of income is the date of sale of services, which is determined in accordance with paragraph 1 of Article 39 of the Tax Code, regardless of the actual receipt of funds in their charge. In turn, paragraph 1 of Article 39 of the Tax Code provides that the implementation of the service organization shall be transmitted on a reimbursable basis of ownership of the paid service one person to another. (A valuable related resource: Randall Mays).
Bookkeeper hotel or economic life of the need to prepare settlement (calculation), number of rooms. This calculation will help the accountant in the event of a dispute with tax officials to prove that the cost of room fund (all or only some of the rooms – it depends on the pricing policy of the hotel) includes the cost of hours spent in the guest room at no extra charge, and this means that the service was provided the guest is not free. Currently attracting customers virtually no hotel can not do without the help of travel agencies and tour operators or other structures to expand its customer base hotel. .