If a company applies a simplified tax regime, then when drawing up an agency agreement it is worth following special rules.

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Let's look at what general provisions the agreement with agency orders and commission has, what is different, and how the provision of services is reflected in accounting.

Basic information

Knowing what they are will be useful to accountants and company management, because many have to use the services of agents or provide intermediary services to principals.

What does the legislation of the Russian Federation say about this? How are transactions formalized and what rights does each party have?

Definition

An agency agreement is understood as an agreement in which one party (agent) for payment carries out actions of a legal or other nature on behalf of other parties (principals).

Agents conduct their activities on their own behalf (at the expense of the principals) or on behalf of the principal (at his own expense).

Since agents conduct legal activities and also carry out other operations, it is worth determining what is included in the concept of “others”. This:

• carrying out inspections of incoming products;
• monitoring the shipment of goods to recipients;
• actions of a substantive and factual plan, etc.

When concluding an agency agreement, the following legal relations are assumed to be established:

• between principals and agents;
• between agents and third parties;
• between principals and third parties.

Making a deal

When drawing up an agreement, it is worth focusing on the general procedure for the form of the transaction and the agreement, since the legislation does not specify special requirements.

The obligations of agents to provide legal services on behalf of the principals, in contrast to the rights of attorneys, can only be secured in contracts that are drawn up in writing.

There is no need to issue . When drawing up an oral agreement, it is mandatory to issue a power of attorney.

Actions of a legal nature entail legal consequences: the emergence, change, termination of civil powers. Actual actions have no consequences.

Thus, the agent must search for a potential partner, organize negotiations, and study the market in order to identify the most favorable conditions for the transaction.

All powers can be transferred to the principal after the transaction is concluded. Provided that the services are provided on behalf of the principal, then the powers will arise from the principal, bypassing the agents.

Agency agreements are not limited to traditional ones. When drawing up agency agreements, you can also conclude.

In this case, all obligations may be assigned to third parties. But at the same time, the subagent does not have the opportunity to organize transactions on behalf of the principals, except for those situations that are specified in.

Legal grounds

The specifics of drawing up agency agreements and actions based on them are stipulated in Russia.

If the amount is not specified, then the amount of remuneration is determined according to the tariffs for similar types of services.

Unless another payment procedure is specified in the agreement, the principal must transfer the amount to the agent within 7 days from the date of submission of reports for past periods.

Both parties can create restrictions on the law in relation to each other (), if this is stated in the documentation.

In accordance with Art. 1007, paragraph 3 of the Civil Code, it is prohibited to establish provisions in agency agreements that will allow the sale of products, the provision of services and work to certain consumers or those consumers who live in the specified territory.

When executing contracts, agents must prepare reports on their activities to the principals in accordance with the procedure specified in the document.

Otherwise, the report is provided as the conditions are met or after the end of the contract ().

Certificates of expenses incurred are attached to the reports. If the principal has objections to the reporting of agents, then the principal has 30 days to inform about this.

Agency agreements under a simplified taxation system

Agency agreements under the simplified tax system are a common occurrence in the activities of enterprises that apply this taxation regime.

What nuances should be taken into account when drawing up an agreement and fulfilling the conditions specified in it for the object “income” and “income minus expenses”?

Agent's income

For example, according to the terms of the agreement, agents must conclude contracts for organizing advertising and for conducting the affairs of principals that are related to assignments.

A person has the right to choose profit or profit as an object, which is reduced by expenses ().

According to the regulations of the Russian Federation, when determining profit, a taxpayer using the simplified tax system must rely on the provisions of,.

This means that all funds received by the agent when providing services in accordance with the agency agreement cannot be included in the single tax base.

The income (which is taxable) of simplified agents will be considered remuneration. Payers of the simplified tax system use the cash method when calculating profits.

Typically, agents who enter into contracts for the principals' money charge a fee from the funds received for the execution of the contract.

Due to this, all payments (remunerations) to agents are profits received from the principals.

The contract may indicate that the agent pays for the advertising campaign using personal funds, and then the amount is billed to the principals for reimbursement of costs.

These funds will also be income. Remuneration amounts may be included in the amount of compensation paid by the principals.

For example, the agent (“Venus”) works on a simplified system. The enterprise was created on 08/1/05, an agency agreement under the simplified tax system (6%) with the Orion company was drawn up on 08/15/05, according to which “Venera” must organize an advertising campaign.

12 thousand were paid for services. This amount is included in the funds (112 thousand rubles) transferred according to the terms of the contract.

Video: what will happen if the simplified tax system is not paid quarterly

On August 19, 2005, Venera LLC paid 100 thousand for the posters produced. These figures will not be reflected in the Book of Profits and Expenses.

Payment to staff (August-September) – 800 rubles. Insurance – 224 rubles ((800 + 800) * 14 percent). Insurance – 3 rubles ((800+800) * 0.2 percent).

The payer who has chosen income as an object can reduce the single tax on the insurance premium, but not more than 50 percent.

The tax amount for the 3rd quarter is 720 rubles (12 thousand * 6%), and 50 percent is 360 rubles. The contribution amount is less, which means that the single tax is reduced by the amount of insurance.

Calculation:

720 – 224 = 496 rubles.

Agent expenses

Simplified organizations also use the cash method when accounting for costs, if the object of taxation is income minus expenses ().

To determine the tax base for the single tax, agents using the simplified tax system must take into account the nature of the costs incurred. An agent using the simplified tax system (15%) must form a budget of costs, which is associated with the implementation of the terms of the order.

Expenses are incurred from our own funds, with invoices periodically issued to the principals to reimburse costs. Let's return to the example of an agency agreement for an advertising campaign.

Agents do not have the right to recognize expenses for advertising the principals' products as expenses, which are taken into account when calculating the amount of the single tax if, according to the agreement, they must be reimbursed.

Nuances regarding VAT

Organizations using the simplified tax system do not have to pay VAT (), which means that when providing services they do not have the right to charge such a tax on their price.

Agents on the simplified tax system also cannot issue to principals, where VAT is allocated, messages and.

In such situations, businesses that use the services of agents may have difficulties with input VAT on products purchased with the participation of agents.

What to do? There must be a provision in the contract that the agents will act on behalf of the principals.

Contractors will be able to submit invoices to principals, who will deduct value added tax on agent services.

If agents act on their own behalf, the contractor must issue an invoice to the names of the agents within 5 days ().

Then another invoice will be issued to the principals, the basis for which was the document received from the contractor.

There is no need to register such documentation in the Book of Sales and Purchases ().

Reflection of agency agreements in accounting (postings)

In agent accounting, revenue related to intermediary services is considered profit from ordinary operations ( – ).

Such amounts are reflected using account 90 (reflects sales), subaccount 90-1 (revenue).

Account 76-5 is also used here to carry out settlements with debtors and payable companies, and a sub-account for making settlements with principals.”

The following accounts are also used:

All transactions are divided into the following groups:

• contracts are concluded with the buyer for the sale of products.
• contracts are concluded with the supplier of material assets for the principals.

The specifics of accounting depend on the subject of the contract. In accounting, revenue is reflected only after the agents’ report on fulfilled duties under agency agreements is received.

The report will be confirmation that all conditions for recognizing revenue in accounting, as specified in clause 12 of PBU 9/99, have been met:

• the enterprise can receive such revenue, which is confirmed by the provisions of the contract;
• the amount of revenue is determined;
• there is confidence in increasing economic benefits when performing a certain operation;
• ownership of goods passes from the company to buyers;
• costs are determined.

The principal uses the following accounts:

Check	Content
45	For shipped products (when transferring the goods, the amount is transferred from Kt 41 to Dt 45)
Account 90, sub-account 90-1	When acquiring ownership rights to products by the buyer
Dt 90 subaccount 90-2 Kt 45	Sales and their cost, as well as products that were shipped
Score 44	The amount due to the agents under the contract, which is the amount of sales expenses
Score 76-5	Payments to debtor and creditor organizations - amounts of agent remuneration. A sub-account is opened to determine the amount of payment as remuneration

An agent on the simplified tax system is a principal on the OSNO. With such an organization of work, you need to be prepared for increased attention from the tax authorities. Why this happens and what nuances need to be taken into account in the work - these topics are discussed in our article.

Agent and principal, commission agent and principal: VAT under different taxation regimes for the parties to the transaction

The agent is engaged by the principal in his own interests to perform any actions. The most common situation is when an agent acts on his own behalf and Ch. 51 of the Civil Code of the Russian Federation (Article 1011 of the Civil Code of the Russian Federation). It follows from this that taxation issues are similar both under the agency scheme and under the work scheme, when the commission agent on the simplified tax system is the principal on the OSNO. Its complexity lies in the fact that an agent (commission agent), who is not a VAT payer, participates in payments for goods whose price includes VAT on his own behalf.

Parties to a transaction using different regimes face 2 situations regarding the accounting and calculation of VAT, depending on which of them applies OSNO:

1. On OSNO - principal (committent). If, using the “agent on the simplified tax system - principal on the OSNO” method of work, VAT is allocated in invoices issued by sellers to the agent, then he redirects them to the principal on his own behalf and also acts in the opposite case. The same applies to the commission agent and the committent.
2. It is possible to organize work in which OSNO is used only by the commission agent (agent). If the principal on the simplified tax system is a commission agent on OSNO and VAT, as a result, is charged and paid by the commission agent only for the amount of his remuneration (clause 1 of Article 156 of the Tax Code of the Russian Federation), goods purchased for the principal pass through the commission agent (agent) without accrual VAT.

The topic of our article is the first of these situations.

Legal registration of the relationship between agent and principal: agency agreement

To formalize relations with an intermediary, it is necessary to draw up a number of documents, the most important of which is the contract. It must meet the requirements of Ch. 52 of the Civil Code of the Russian Federation. By default, in many cases, the rules on commission and assignment are subject to application to him, depending on whether the agent has the authority to act on his own behalf or on behalf of the principal.

More information about the preparation of such an agreement can be found in the materials on the website following the links: Agency agreement under the Civil Code of the Russian Federation - essential conditions and types, Agency agreement for the provision of intermediary services.

Particular attention should be paid to the following provisions of the agreement:

• Compliance with the essence of agency. Useful information about what features distinguish an agency agreement from related types, and about preventing re-qualification of the agreement is contained in the article at the link: The principal in an agency agreement is...
• Economic feasibility of the transaction (attracting new clients, performing actions that are not practical for the principal to carry out independently).
• Validity of the procedure for determining remuneration under the contract. How best to do this is described in the article on the website at the link: Amount of agent remuneration under an agency agreement. When indicating the amount of remuneration, it should be noted that VAT is not charged on it.

The legal essence of agency corresponds to the legal requirement that the agent must prepare a report.

Acceptance of agent services: report, acceptance certificate

The report must disclose the content of the services, indicate natural measurements, prices and costs of services. It is accompanied by primary documents confirming the agent’s expenses. In the absence of specific content of the report, there is a high probability of refusal to recognize the actual nature of the expenses for the agent’s services, and in this case they will not reduce the tax base. As such an example, we can cite the resolution of the AS ZSO dated February 16, 2016 No. F04-28821/15 in case No. A70-2021/2015.

The acceptance certificate for the services provided by the agent, if there is a detailed report, can be drawn up in a simple form.

Issuance by the agent of an invoice for the amount of the agency fee

An agent using the simplified tax system does not charge VAT on the amount of remuneration and does not issue an invoice to the principal for the services provided by him under the agency agreement. However, if he does do this, he becomes obligated to submit a VAT return and pay the calculated tax (clause 5 of Article 173 of the Tax Code of the Russian Federation). At the same time, he does not have the right to deduct expenses incurred, since he is not a VAT payer (clause 5 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33).

In turn, the principal has the right to count on a tax deduction, as follows from the resolution of the Constitutional Court of the Russian Federation dated June 3, 2014 No. 17-P. However, to strengthen its position before the tax authority, the principal must:

• the presence of a condition for charging VAT on remuneration in the contract;
• written confirmation from the agent in free form that VAT has been paid to the budget.

In the absence of evidence of coordination of the parties’ actions and a conscious intention to impose the payment of tax on the agent, the right to deduction may be called into question by the court.

Re-invoicing goods that the agent purchases for the principal

The accrual and payment of VAT on products sold are made by the principal using the OSNO, since the agent on the simplified tax system is not a VAT payer, with some exceptions (import, etc., clause 2 of Article 346.11 of the Tax Code of the Russian Federation). Often, the intermediary is involved in payments for products supplied or purchased by the principal, the price of which includes VAT. The final purchaser of products using OSNO must receive an invoice in order to receive a VAT deduction.

In this case, 2 situations are possible:

• sale of goods for the principal;
• purchase of goods for the principal.

The procedure for registration in both cases is described in the Rules for maintaining a log of received and issued invoices used in VAT calculations, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 (hereinafter referred to as the Rules). When purchasing goods for the principal, the agent reissues the invoice, having registered it in the appropriate accounting journal (clause 3.1 of Article 169 of the Tax Code of the Russian Federation), with some design features:

• Indicate your registration number, but the date specified by the seller.
• The details (name, address, tax identification number) of the seller are entered, but the document is signed by the agent on his own behalf.
• At the same time, a certified copy of the original document is submitted. If the agent has transferred part of the goods specified in the original invoice, he draws up his own document for this part (letter of the Ministry of Finance of the Russian Federation dated May 14, 2014 No. 03-07-15/11221).

Preparation of invoices when an agent sells goods to a principal

The transfer of goods to an intermediary is not a sale, since ownership of the goods does not transfer. An invoice is not generated at this time. When selling the principal's goods, the agent independently indicates the date and invoice number in accordance with his data and himself as the seller. Since what actually happens is that the principal issues his invoice for the goods at a later date, he puts on his document the same date as the agent and the details of the actual buyer.

This requires an exchange of information between the parties:

• the agent provides the principal with copies of his invoices issued to customers;
• The principal issues invoices for the agent based on the information provided.

It is advisable to provide in the agency agreement the procedure for the exchange of information and documents between the parties.

Why does an agency agreement attract the attention of tax authorities?

Let's compare the tax result in 2 cases (when making a transaction without the participation of an agent and with the participation of an agent using the simplified tax system):

1. The buyer purchases the goods at a price of 100 rubles, including VAT 18%, then sells it at a price of 200 rubles. with VAT to a third party.B
   input VAT: 100 / 1.18 × 0.18 = 15.25. According to paragraph 6 of Art. 52 of the Tax Code of the Russian Federation we discard 25 kopecks. Input VAT - 15 rubles.
   VAT on output: 200 / 1.18 × 0.18 = 30.50. According to paragraph 6 of Art. 52 of the Tax Code of the Russian Federation is rounded to the nearest ruble. VAT on output - 31 rubles.
   VAT payable: 31 - 15 = 16 rubles.
   Income tax: (200 - 100 - 16) × 0.28 = 23.53, rounded - 24 rubles.
   TOTAL taxes payable: 16 + 24 = 40 rubles.
2. The buyer purchases the goods at a price of 100 rubles, including VAT 18%, then sells it at a price of 200 rubles. with VAT, paying the agent a fee of 50 rubles.
   VAT is the same, but the income tax changes, because expenses include payment for intermediary services (subclause 3, clause 1, article 264 of the Tax Code of the Russian Federation): (200 - 100 - 16 - 50) × 0.28 = 9 .52, rounded - 10 rubles.
   An agent using the simplified tax system pays 6% on 50 rubles, i.e. 50 × 0.06 = 3 rubles.
   TOTAL taxes payable: 16 + 10 = 26 rubles, and 3 rubles. at the agent.

Thus, the participation of an intermediary in a transaction leads to significant savings in income tax. The taxpayer’s task is to justify the receipt of tax benefits.

Challenging the existence of a contractual relationship

The goal of the tax authorities is to identify situations where an intermediary is involved in a transaction fictitiously, in the absence of a real business need. If there is reason to believe that the transactions were carried out formally, and the purpose of the entire scheme is tax evasion, additional taxes are assessed.

A similar case became the subject of consideration by the FAS UO (resolution dated March 18, 2013 No. F09-510/13 in case No. A60-22079/2012). The Court of Cassation found the actions of the parties to the contractual relationship to be economically justified, and the arguments of the tax authority to be unproven.

Both in this case and in others, the good faith of the parties to the relationship is established on the basis of documents confirming the actual fulfillment of obligations and the justification of a reasonable business purpose. At the same time, competent and complete reflection of the obligations and intentions of the parties in transaction documents is of great importance.

So, when involving an intermediary in cooperation, it is necessary to weigh the economic feasibility of the transaction. The principal is obliged to demand a report on specific actions performed under the contract, and for tax accounting purposes, it is necessary to correctly prepare invoices and primary accounting documents, which may include the agent’s report.

The Russian Ministry of Finance has clarified that if an agent on the simplified tax system acts in the interests of the principal, then in a transaction with third parties, only the agency fee () is taken into account as part of his income when determining the object of taxation.

Let us recall that taxpayers, when determining the object of taxation for the tax paid in connection with the application of the simplified tax system, take into account income determined in the manner established for determining income for profit tax (,).

In turn, when determining the object of taxation, the income specified in () is not taken into account. In turn, it does not provide for the exclusion from income of reimbursement of expenses for utility bills.

Thus, the amount of reimbursement for utility bills is taken into account by taxpayers in their income when calculating the tax base for the tax paid in connection with the application of the simplified tax system.

However, income does not include income in the form of property (including cash) received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as for reimbursement of expenses made by the commission agent, agent and (or) other attorney for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The indicated income does not include commission, agency or other similar remuneration ().

In turn, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal ().

In this case, under a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction.

You can find out whether the VAT received from the buyer in the event of issuing an invoice with the allocation of the tax amount is taken into account in the organization’s income using the simplified tax system. "Encyclopedia of solutions. Taxes and fees"Internet versionssystems GARANT. Get for 3 days free!

At the same time, if the agent acts on his own behalf, but at the expense of the principal, then the rules provided for in Chapter 51 “Commission” of the Civil Code of the Russian Federation are applied to the relations arising from the agency agreement, unless these rules contradict the provisions of this chapter or the essence of the agency agreement ().

Thus, the subject of the agency agreement is any relationship between the agent and third parties in the interests of the principal, including the performance of the functions of a commission agent.

What is an agency agreement under the simplified tax system in 2019 is specified in detail in Russian legislation. In particular, it displays many related nuances.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

If an organization uses a simplified taxation regime in its activities, then during the formation of an agency agreement it is necessary to rely on special rules. Let's take a closer look at this issue in more detail.

General points

An agency agreement entails the need to understand many nuances, which make it possible to draw it up without any particular difficulties.

Basic Concepts

Due to the fact that agents carry out legal activities, as well as perform various other operations, it is necessary to understand the terminology “other”.

• carrying out various types of checks of accepted goods;
• control over the shipment of any cargo;
• operations of the actual or subject plan, and so on.

In the process of drawing up the document in question, the following relationships arise:

• directly between principals and agents;
• between the agents themselves and other third parties;
• between principals and directly third parties.

This nuance must be remembered to minimize the risks of various misunderstandings.

Making a deal

In the process of forming the document under consideration, it is necessary to refer to the generally accepted procedure regarding the form of the agreement and the transaction itself, since Russian legislation does not reflect special requirements.

The obligations of agents to provide various legal services on behalf of potential principals, in contrast to the rights of trustees, can be recorded exclusively in agreements that are signed in writing.

In this case, there is no need to issue a notarized power of attorney. In the case of an oral agreement, a power of attorney is mandatory.

Operations of a legal nature have legal consequences:

• formation;
• amendments;
• revocation of any civil powers.

Actions in fact do not carry any consequences. Based on this, agents can deal with the following issues:

• searching for potential partners;
• hold meetings;
• provide market analysis in order to discover favorable transaction conditions.

An agency agreement under the simplified tax system may give the principal the income of the principal after the conclusion of the transaction.

However, this is possible provided that the services are provided directly on his behalf. Agreements of this kind cannot be reduced to standard agreements of assignments and various commissions.

During the period of drawing up the agency agreement, a subagency agreement may be additionally signed. In this case, all circumstances without exception may be assigned to third parties.

At the same time, the subagent does not have the right to organize such transactions on behalf of the immediate principal, with the exception of situations specified in Art. 178 Civil Code of the Russian Federation.

Legal aspects

The specifics of forming an agency agreement are regulated by Chapter 52 of the Civil Code of Russia.
The terminology is detailed in Art. 1005 of the Civil Code of the Russian Federation.

It should be noted that rights and obligations are affected by how the agreement is formed.

When concluding a transaction with third parties on their own behalf at the expense of the principals’ money, agents are vested with all rights and responsibilities.

In such a situation, it is necessary to refer to Chapter 51 of the Civil Code of the Russian Federation - on the issue of the commission agreement.

If a transaction is concluded by agents with third parties at the expense of the principals’ financial resources, then all rights without exception belong to the latter - according to Chapter. 49 of the Civil Code of the Russian Federation regarding the agency agreement.

Agency remuneration under the simplified tax system, income is established by the relevant agreement - on the basis of Art. 1006 of the Civil Code of the Russian Federation.

Agreement under a simplified taxation system

Additionally, you need to know about some important nuances. Let's look at them in more detail.

What an entrepreneur needs to know

Russian legislation does not prohibit entrepreneurs who use the simplified tax system from drawing up contracts for the purchase and sale of real estate or other property under an agency agreement.

At the same time, it is necessary to pay attention to some important nuances in the formation of the document under consideration and the recognition of income and expenses.

They, in turn, are formed naturally during the execution of the agency agreement.

In particular, entrepreneurs need to pay attention to such nuances as:

The terms of the agreement in question are divided into several categories - basic and additional	It is customary to include the subject as the main one, and the additional provisions regarding the amount and conditions for calculating remuneration.
Form must be displayed	Between agent and principal
The scope of the agent’s powers according to the agreement must be specified	For example, some transactions can be made on behalf of the principal, and some on behalf of the agent
The scope of restrictions must be provided	Which can be imposed on each participant in the transaction

Additionally, you need to remember - if settlements with consumers are carried out with the participation of an agent under an agreement, then it becomes necessary to additionally indicate the period during which the agent undertakes to notify the principal about the crediting of funds.

Agent's income

For example, according to the terms of the contract in question, the agents must sign the following contracts:

• to organize an advertising campaign;
• at the direction of various affairs of the principals, which are directly related to the instructions;
• for the purchase of movable property.

A person has the right to choose income or profit as an object, which is reduced by costs.

According to Russian legislation, when establishing income, taxpayers using the simplified tax system must refer to the provisions of Art. 249 and 250 of the Tax Code of the Russian Federation.

This means that all money that was received by the agent in the process of providing services under the agreement is not subject to inclusion in the single tax base.

The income (subject to taxation) of agents on the simplified tax system will be remuneration. Taxpayers under the simplified tax system use the cash option during the period of determining income.

In most cases, agents who sign a contract for the financial resources of the principals accrue compensation for themselves from the money that is provided to them for the execution of the agreement.

Thanks to this, all accruals to agents will act as income received from the principals.

The agreement may include the possibility of indicating that the agent must make payment using his own funds, and that the amount will be reimbursed in the future. These types of expenses will act as income.

Nuances regarding VAT

Companies under the simplified tax system are not required to pay VAT. Based on this, in the process of providing services, they do not have the right to claim the right to charge such a tax on the cost price.

Agents under the simplified tax system also do not have the legal right to issue an invoice to the principals, which displays VAT, or to keep a book of purchases and sales.

In such cases, in companies that use the services of agents, various kinds of difficulties may arise with input VAT on goods purchased with the direct participation of agents.

What to do in sneaky situations? The agreement must indicate the provision according to which the agents will further act on behalf of the immediate principals.

The contractors, in turn, have the right to present an invoice to the principals, which is attached to the personal income tax deduction for the agent’s services.

If agents work on their own behalf, the contractor must issue an invoice to the agent within 5 days.

Video: VAT optimization scheme using an agency agreement

After this, another invoice must be issued to the principal, the basis for the formation of which is a document received directly from the contractor.

Important - such documentation is not subject to registration in the Sales and Procurement Accounting Book.

What does a sample agency agreement for utilities look like under the simplified tax system?

Simplified companies can provide intermediary services by concluding agency agreements. In this case, the performer is called the “agent”, and the simplifier who instructed the agent to perform certain actions is called the “principal”. We will tell you in our consultation what features of taxation under simplified agency agreements.

What is an agency agreement

An agency agreement is an agreement between an agent and a principal in which the agent undertakes, on behalf of the principal, to perform certain actions for a fee. An agent can act both on his own behalf and on behalf of the principal, but always acts at the expense of the latter (Clause 1 of Article 1005 of the Civil Code of the Russian Federation). For example, under an agency agreement, the principal instructs the agent, for a fee, to purchase equipment specified by the principal and deliver it to the warehouse.

Since the agent always acts at the expense of the principal and in his interests, within the time period established by the contract, he is obliged to submit to the principal a report on the fulfillment of the contract and attach documents confirming the expenses incurred by the agent in the interests of the principal.

Principal on the simplified tax system: income and expenses

Amounts transferred by the principal to the agent for the execution of the contract are not taken into account in the principal’s expenses until the services are provided by the agent. After all, the simplified tax system takes into account not just payments, but costs after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation). The amounts of payments returned by the agent are not taken into account in the principal's income. How the amounts sent to the agent for the execution of the contract will be taken into account in the future will depend on the subject of the contract. If the agent purchased goods for the simplified principal with the object “income minus expenses,” then the latter will take them into account in expenses as they are sold (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation). If fixed assets were purchased, then expenses will be recognized until the end of the current year (clause 3 of Article 346.16 of the Tax Code of the Russian Federation). The situation is different with the agency fee transferred by the principal to the agent as part of the principal amount for the execution of the agency agreement: it will be recognized as the principal’s expenses in accordance with the terms of its accrual under the agreement - as a rule, on the basis of the agent’s report, where this fee will be indicated (clause 24 Clause 1 of Article 346.16 of the Tax Code of the Russian Federation). If the remuneration is paid to the agent later, separately from the main amount transferred for the execution of the agency agreement, then it will also be recognized in the expenses of the simplifier only after payment.

Agent on the simplified tax system: income and expenses

Funds received by the agent for the execution of the contract are not recognized as his income (clause 1.1 of Article 346.15, clause 9 of clause 1 of Article 251 of the Tax Code of the Russian Federation). Only his remuneration will be taken into account in the simplified person’s income. The timing of recognition of this fee will depend on the terms of the agency agreement. If the remuneration is transferred to the agent as part of the amounts for the execution of the contract, then the agent must independently allocate the amount of his remuneration and reflect this income in KUDiR. If the remuneration is paid by the principal separately, then the simplifying agent will reflect it in the income at the time of receipt of the remuneration, and not the amount transferred to him for the execution of the contract.

VAT and agency agreement

Since payers on the simplified tax system are exempt from the obligation to pay VAT (except for certain cases) (clause 2, clause 3 of Article 346.11 of the Tax Code of the Russian Federation), the simplified agent does not allocate VAT in the amount of his remuneration. Principals and agents transferred to the simplified tax system also do not draw up invoices on their own behalf.

However, since the agent can provide services to the principal by entering into relations with general authorities, he is faced with VAT and invoices issued to him or directly to the principal. If the agent acts on behalf of the principal, then invoices received from sellers are already addressed to the principal. Therefore, the agent simply transfers these documents to the principal within the time frame stipulated by the contract.

If the simplified agent acts on his own behalf and purchases goods for the simplified principal from a VAT payer, he issues an invoice to the principal on behalf of the seller, transferring data from the previously received invoice. In this case, the invoice number is indicated by the agent independently, taking into account his individual chronology. The agent registers the invoices received from sellers in the Journal of Received and Issued Invoices with transaction type code 01 and fills out the section “Information on intermediary activities...”. This Journal is submitted to the Federal Tax Service on a quarterly basis no later than the 20th day of the month following the expired quarter (clause 5.2 of Article 174 of the Tax Code of the Russian Federation).

If the agent is on OSNO, and the principal is on the simplified tax system

If the agent is a general agent, the procedure for re-issuing invoices received from sellers will be similar to that described above. The only difference will be that the agent will issue invoices on his own behalf for the amount of his remuneration. However, the agent does not register an invoice for the amount of his remuneration in the Register of Received and Issued Invoices (clause 3.1 of Article 169 of the Tax Code of the Russian Federation). The VAT presented by the agent, the simplified principal with the object “income minus expenses”, will be able to take into account in the usual manner in the expenses of the simplified tax system (