How to correctly draw up an inventory of property when renting out an apartment

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A written real estate lease agreement ensures that the parties' agreement to rent the premises will be mutually executed by both the landlord and the tenant. In order to avoid adverse consequences and disputes related to the rented housing and its contents, an inventory of the property when renting out the apartment is attached to the rental agreement.

A property inventory guarantees the security of the transaction for the tenant and the owner. Its preparation is voluntary, but if the apartment has expensive renovations, valuables, new furniture and equipment, it is necessary.

✒️ How to properly make an inventory of property

An inventory of property is drawn up in written or printed form or on a printed form in two copies. If an agent is involved in the transaction process as an intermediary, a third copy will be required.

The inventory may be a separate document or part of the lease agreement.

It should contain the following data:

Full name of the parties to the transaction;
their passport details;
permanent registration address;
a list of property objects transferred for temporary use to the tenant;
date and place of document preparation;
signatures of the parties with transcripts.

At the request of the owner, an additional inventory can be drawn up of items that are prohibited from being removed from the apartment, as well as property that cannot be used.

The lessor has the right to indicate in the document the cost of the items being transferred.

The inventory is drawn up by the owner of the property in the presence of the tenant . The latter has the right to make additions to the document. When compiling an inventory, all detected defects, scratches and damage are listed. Household appliances must be checked for serviceability.

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Two acts of acceptance and transfer should be attached to the inventory, one of which is signed by both parties when new residents move into the rented apartment, and the second - when they evict.

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Participants and terms of the residential rental agreement

The legislator clearly defined the official concept of a contract in Part 1 of Art. 671 Civil Code of the Russian Federation.

This agreement is concluded between the owner of the residential premises or his authorized representative, who is called the landlord, and the other party - the tenant, according to which the owner provides possession and use of the residential premises to the tenant for a certain cost, for living in it.

IMPORTANT. The conclusion of a rental agreement for residential premises is carried out only with an individual. As for organizations, residential premises can be leased to them on the basis of a lease agreement and can be rented out under the terms of another agreement. When the form is filled out, it indicates that the legal entity is using housing to provide it to citizens.

The contract must contain the following terms:

The object of this agreement is residential premises and its description.
The agreement specifies the tenant's right to use common property in an apartment building, however, failure to indicate this right in the agreement does not cancel it.
The drawn up agreement specifies the rights and obligations of the parties, the rental period, and payment for the ownership and use of housing.

⚱️ What else can you include

The list of property described can include any items at the discretion of the parties to the transaction. For example, these could be:

carpets;
sockets and switches;
plumbing;
metering devices;
gas and electrical equipment;
bed sheets;
dishes, etc.

Property inventory form when renting out an apartment We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:

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Acceptance certificate

The acceptance certificate is another document that is an annex to the apartment rental agreement. This paper confirms the fact of transfer of the apartment and the obligations associated with its maintenance. This document also records the condition of the apartment at the time of transfer of the apartment to the tenant. This document is used together with the property inventory paper.

Like the inventory of property itself, the transfer and acceptance act is drawn up in simple written form, in two copies for each party.

The act itself contains the following information:

Personal identification data of the parties, including full name, passport data, passport registration;
Address of location of rental housing;
The date when the acceptance and transfer of housing takes place;
List of property assets, according to the inventory;
Signatures of the parties.

Considering that this document is signed last, it can be supplemented with relevant information that, for one reason or another, was not included in the inventory. For example, if a working electric kettle was listed in the property inventory, but at the time of transfer it was discovered that the kettle had some defects. In this case, in the acceptance certificate you can indicate the existing problem.

After the rental agreement expires, when returning the apartment, the owner will have to draw up another transfer and acceptance certificate, this time from the tenant to the landlord. If, at the time of returning the property to the owner, the acceptance certificates contain different information regarding the property used, all responsibility for damaged and disabled items will fall on the tenant.

Once the deed of transfer of property from the tenant to the owner has been signed, the latter has no right to make claims. Signatures on the transfer and acceptance certificate indicate not just the transfer of property, but also that the parties do not have any claims against each other.

Example

Inventory of property

Appendix No. 1 to the “Apartment Rental Agreement” No. 23465 dated October 15, 2020

Signed in Moscow on October 20, 2021

We, Ilya Ivanovich Grigoriev, residing at the address: Moscow, Pushkina street, no. 10, apt. 41, below referred to as “Lessor”, on the one hand, and Egor Aleksandrovich Demidov, passport series 54 09, number 236875, issued 07/30/2007 Department of Internal Affairs for the Yaroslavl district of Moscow, below referred to as the “Tenant”, on the other hand, preserving the terminology of the specified Lease Agreement, with this Inventory we confirm the following:

Simultaneously with the Premises, the Lessor transferred and the Tenant accepted for free use the following property located in the Premises:
Bed linen - 3 sets, color: blue, white, green.
Leather “Stella” chairs - 2 pcs., beige color, good condition, 2 scratches on the right side.
Carpet — 1 piece, color green, good condition, small blue paint stain on one side.
Gas stove "Electra" - 1 pc., model EK-65, serial number 123456, working condition, no defects.
In case of loss or damage to property, the Tenant undertakes to pay compensation to the Lessor, depending on the amount of damage caused.
The relations of the parties are determined by the specified Lease Agreement, the Inventory and the Civil Code of the Russian Federation.
The inventory is compiled in 2 copies - one for each side.

Lessor: Grigoriev I.I.

Tenant: Demidov E.A.

Features of the contract

The residential lease agreement has the features defined in Chapter. 35 Civil Code of the Russian Federation:

The tenant entering into a residential lease agreement must only be an individual.
The lessor under a residential lease agreement cannot be either an individual or a legal entity, or a municipality in the case of social rent.

IMPORTANT. When concluding a contract again, after its expiration, the employer has an advantage over others - Art. 684 Civil Code of the Russian Federation.

You can fill out the rental agreement form correctly if you have a sample of the document in question. You can download the document right here. The website provides a current example of a rental agreement form that you can use for your own purposes. Be careful when filling out and do not make mistakes.

Results

Monitoring the compliance of real information and information reflected in accounting data for current and non-current assets, as well as short-term and long-term liabilities, allows you to avoid errors in accounting and tax accounting.
The correct preparation of inventory records will help to perform this function. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Inventory inventory: types of forms

Inventory inventory forms were approved by the Decree of the State Statistics Committee of the Russian Federation “On approval of unified forms of primary accounting documentation for recording cash transactions, for recording inventory results” dated 08.18.1998 No. 88.
At the same time, for government bodies, local self-government, management bodies of state extra-budgetary funds, State (municipal) institutions developed special forms of inventory lists (matching statements). They were approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. For example, inventory form 0504087 is used to reflect the results of an inventory of non-financial assets carried out in an institution.

The most commonly used types of inventory records are:

inventory list of fixed assets (INV-1);

For information on the design features of INV-1, see the material “Unified Form No. INV-1 - Form and Sample” .

inventory inventory of intangible assets (INV-1a);
inventory inventory of inventory items (INV-3 form);
cash inventory act (INV-15);

Features of filling out INV-15 are disclosed in the material “Unified Form No. INV-15 - Form and Sample” .

act of inventory of receivables and payables (INV-17).

For information on the procedure for filling out INV-17, see the material “Unified Form No. INV-17 - Form and Sample” .

The procedure, nuances and timing of inventory are described in detail in the Tax Guide “Practical Guide to Annual Reporting” from ConsultantPlus. Study the material by getting trial access to the K+ system for free.

In this article, as an example, we will consider the procedure for filling out an inventory list for intangible assets and goods and materials.

The procedure for filling out an inventory list using the example of the INV-1a form (download)

The inventory inventory form in INV-1 form provides information about the company’s intangible assets.

IMPORTANT! During the inventory, you should make sure that the object is correctly classified as intangible assets.

As a rule, 2 copies of the inventory list are compiled. The header records information about the timing of the inspection, as well as about the documents justifying the start of its implementation. After this, a receipt is provided on the receipt and write-off of intangible assets by the responsible persons.

Test yourself: how to take an inventory. Completion time: about 5 minutes. Take the test

Information on objects is entered into the tabular part of the inventory list in accordance with accounting data and actual availability. In case of deviations of the fact from the accounting data, this is indicated in the inventory.

You can download an inventory list - an example and a sample of filling out INV-1a on our website. You can download the documents from the link below or at the beginning of our article:

Read also: Advance or deposit: how to properly arrange an advance payment for an apartment

Let's look at an example of filling out an inventory list using the INV-3 form.