askcust develops land lease accounting software for farms that rent land shares (pai) from private owners in Ukraine: a register of landowners, contracts with each, rent accrued in money and in kind, payment lists, tax withholding and data for the quarterly tax return. For enterprises that settle with hundreds or thousands of landowners every year.
Land share lease accounting tracks an agricultural enterprise's settlements with private owners of land shares (pai), plots villagers received when collective farmland was divided: who the landowner is, under which contract, how much rent was accrued in money and in kind, what was paid and which taxes were withheld. Unlike land bank management, which centres on plots and rights, it focuses on people, accruals and payments.
The software accrues rent by the terms of each contract: a percentage of the land's normative monetary valuation, a fixed amount, in kind or a mix. When the valuation or its indexation coefficient changes, accruals are recalculated for all affected contracts instead of being corrected in thousands of rows.
Issues of grain, flour or services are recorded in a payment list, valued at prices approved by the farm and written off from the warehouse. You can see who has received their in-kind rent in full, who in part and who is still owed, per landowner and in total.
The tenant acts as the landowners' tax agent and withholds personal income tax and military levy from every payment, including the value of in-kind rent. Rates are stored with their effective dates, so a rate change does not require rewriting the software, and past accruals keep their rules.
A lease does not end when the owner changes, so the software switches the landowner from the date the right transferred and keeps the history. Rent accrued but not paid to a deceased landowner waits for the heirs as a separate line instead of disappearing into the total debt.
How much was accrued, what was paid, when grain will be issued: the answer is in the landowner's card within a minute, and the software produces an income certificate for subsidies or a bank from a template. Notices about issue days go out to all landowners through an SMS service.
The plot register is shared with the land bank: a contract and a plot are entered once.
Name, tax number, passport details, address, phone and bank details; all of a person's plots and contracts in one card, including shares in common ownership.
Rent as a percentage of the normative monetary valuation or a fixed amount, an in-kind part, payment dates, indexation and amendments that change the terms.
Bulk accruals for a year or another period by the terms of each contract, split by shares in common ownership, and recalculation after a change in valuation or rates.
Lists for cash desk, bank transfer and postal payments, bank statement import to mark paid amounts, and outstanding balances for every landowner.
Grain, flour, oil or services against the rent; valuation at approved prices, write-off from the warehouse, and control of under- and over-issues.
Withholding of personal income tax and military levy at rates with effective dates, data for annex 4DF of the quarterly tax return, and income certificates for landowners.
Inheritance, sale or gift of a plot: a new landowner from the date of transfer, the history of accruals and payments, and amounts waiting for heirs.
Accruals, withholdings and payments exported to BAS or another local accounting system as documents for your setup, so the accountant does not enter payment lists twice and balances match.
Tax reporting is still filed from the accounting or e-reporting system; the lease accounting software prepares the data rather than replacing them.
| criterion | Ready module | Software by askcust |
|---|---|---|
| Contract terms | Standard rates and dates; non-standard terms are calculated by hand outside the module. | Any terms of your contracts, including mixed payment and indexation. |
| In-kind rent | Often recorded only as an amount, with grain issues reconciled with the warehouse separately. | In-kind issues from the warehouse with under-issue control for every landowner. |
| Taxes | The vendor updates rates in its next release. | The accountant changes rates with effective dates, and accrual history is not rewritten. |
| Land bank | Plots are kept apart from the land department's map and contracts. | One plot register shared with the land bank and the field map. |
| Cost | A licence or subscription, often priced by the number of contracts. | Development and support by agreement, with no fee per contract. |
| When to choose | Standard contracts and a small number of landowners. | Thousands of landowners, mixed terms, in-kind rent and a link to the land bank. |
Together with the accountant and the land department, askcust reviews contract types, accrual terms and payment procedures, including non-standard ones. The result is a list of accrual rules the software has to reproduce.
Landowners, plots and contracts are migrated from spreadsheets and the accounting system with checks of tax numbers, duplicates and shares; problem records are fixed before launch.
The software calculates the previous year, and the result is reconciled with the actual payment lists and the tax report; differences are explained before the software calculates the current year.
The first campaign of payments and in-kind issues already runs in the software: lists for the cash desk and bank, marking of payments, tax withholding and data for the report.
Updates of rates and reporting forms, new contract terms and amendments, mailings to landowners and a link to the land bank module when it is needed.
examples of askcust's work →not agriculture, but the same kind of task: records, CRM, automation
Yes. The tenant is the landowner's tax agent, so the software withholds personal income tax and military levy from every payment, including the value of in-kind rent, and shows the amounts to be transferred. Rates are stored with effective dates: when the military levy for individuals rose from 1.5% to 5% on 1 December 2024, adding the new rate was enough, and past accruals stayed correct.
The issue list states what the landowner receives (grain, flour, oil or services), in what quantity and at which price approved by the farm. The software credits the value against the accrued rent, writes the produce off from the warehouse and calculates taxes on its value. If a landowner receives less than they are owed, the remainder stays as debt until the next issue.
The new landowner is registered from the date the right transferred through inheritance, purchase or gift. The lease itself does not end, so the software changes the party to the contract while the history of accruals and payments stays. Amounts accrued before the transfer and not yet paid are shown separately; in case of inheritance they are paid to the heirs once they have registered their rights.
Yes. For each quarter the software produces data on accrued and paid rent and withheld income tax and military levy for every landowner with a tax number, for annex 4DF of the tax return on payments to individuals. The data goes to the accounting system the reporting is filed from, or is exported as a file. Before filing, the software lists landowners with a missing or invalid tax number so they can be fixed first.
The cost depends on the variety of contract terms, payment methods, integrations and the volume of data migration, not on the number of landowners. Most of the work is in migrating the register and the control accrual for the previous year, so askcust first assesses the spreadsheets and then estimates the first stage (register, accruals and payment lists) with a fixed scope.
The landowner register holds tax numbers, passport and bank details of thousands of people, so the software runs on the farm's server or in its cloud account, with encrypted connections and backups. Access is split by role: the cashier sees the payment list, the accountant sees accruals and taxes, the land department sees contracts. A log records who viewed and changed the data.
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