Commission trading scheme. How can an intermediary on a simplified tax account take into account income and expenses for intermediary operations? Taxation under a commission agreement on a simplified tax system

24.01.2024

Trading on commission goods, or more precisely, its registration in the 1C: Accounting 8 program, often causes difficulties for both inexperienced accountants and 1C users. This article shows some examples of processing the receipt and sale of consignment goods, as well as the resulting reports.

The article was written based on the results of consultations with one of our clients working on the simplified tax system with an “income minus expenses” base (legal entity, LLC), so all examples are shown specifically for this situation. These materials differ from ours, which imply the use of a general taxation system, but the principle of filling out documents remains unchanged.

The features of wholesale and retail trade, as well as filling out the book of income and expenses, are taken into account.

Income from the sale of consignment goods goes to KUDiR

First of all, it is worth recalling that this product is not yours. And if so, then you are only an intermediary in the sale and, therefore, the revenue received cannot in any way be considered YOUR income. Well, if this is not your income, then:

In 1C Accounting, revenue from commission trading should not fall into the column “Expenses taken into account when calculating the tax base”;
You don't have to pay tax on this money!

One day we were contacted by a client for whom everything worked out the other way around. That is, when selling a product (to the owner of a consignment product), the proceeds from the sale went to KUDiR. But in order not to pay taxes on the amount that would still have to be paid, the person tried to “go the other way,” namely:

How not to do it!

If the proceeds from the sale under a commission agreement fall into KUDiR, then there is no need to try to count the amount that you then give to the principal as expenses (for the simplified tax system 15%)!

Remember that there are no costs associated with commission trading. There is only your income (as a commission agent) in the form of a percentage (or other amount) from the sale of non-own goods. This is the amount you need to pay tax on!

If in the book of income and expenses you see the amount of proceeds from the sale of the principal’s goods, then this means that you are simply keeping records incorrectly!

There was an important part of the article, but without JavaScript it is not visible!

Commission wholesale trade in 1C Accounting

The simplest case from the point of view of reflection in 1C is the case of wholesale trade (remember the definition of wholesale trade!). Let's say we received goods from another company for sale under a commission agreement. In this case, we must capitalize it. It is worth remembering the following:

The goods must be credited to an off-balance sheet account, since they are not your property (the goods have not been purchased, they are simply lying in your warehouse);
When posting a posting document, you do not have any debt to the principal (“supplier”);

In 1C Accounting version eight, to reflect the receipt of goods accepted for commission, you should use the document “Receipt: goods, services, commission”. An example is given below:

For more convenient accounting and automatic entry of invoices in the document, enter all goods accepted for commission in the “Goods on commission” folder in the Nomenclature directory. If you do not have such a folder, then you need to create it and set up accounting accounts. You can read about setting up groups.

So, you have accepted the goods. Now we need to sell it. I will not show sales transactions, since they are no different from the usual sale of your own goods (both the sale itself and the acceptance of payment); the rules for accounting for advances from the buyer also remain the same.

Worth remembering:

If you first received an advance from the buyer, and carried out the sale later, then in this case there will be two reports to the committent: the first - regarding the advance received, and the second - after the sale.

You should also always remember that your debt to the principal under the commission agreement arises precisely when documenting the sale of goods. You can check this by generating a balance sheet for account 76.09 immediately after the sale of consignment goods.

Returning to the question of income, I would like to draw your attention once again to the fact that when selling the principal’s goods, the proceeds received do not fall into the book of income and expenses. Form KUDiR for the required period after entering the sales documents: you should NOT see any(!) income there.

After selling the goods, you need to draw up a Report to the consignor. This document is located in 1C in the “Purchases” section, and not “Sales”, where it is often searched for (the logic of the menu is not broken: you are a commission agent, so you receive the goods and make a report to its owner - the consignor).

The committent must fill out all the fields correctly in the report, otherwise you will receive incorrect postings. Here is part of the document:

website_

Look at the picture above: all four tabs are filled in. I will not show screenshots of filling out all the tabs, just look at the resulting postings of the Report to the committent:

website_

If you withheld the commission in this document, then you still owe the principal an amount reduced by the amount of the commission. All that remains to be done is to transfer the balance to the principal through a bank or cash desk. At the end of this chain of documents you should have the following:

You do not owe anything to the principal (check according to SALT 76.09);
You have income reflected in KUDiR automatically;

This is what the income book should look like:

website_

If for some reason your income book includes the entire amount of sold consignment goods, then look for an error!

Retail trade of consignment goods in 1C Accounting

If you need to reflect in 1C a sale to individuals (for cash or by bank card), then the sequence of operations is almost the same. The difference here will be the implementation document.

If you sell retail:

In this case, to reflect the fact of sales, use the “Retail Sales Report” document.

Regardless of whether you sell consignment goods wholesale or retail, do not forget to draw up a report to the consignor, which is an important document! We consider such cases in detail at consulting sessions on retail commission trade, so I do not provide screenshots here. However, if you are well versed in accounting, then you should not have any problems.

Sales under a commission agreement without deduction of the commission agent's remuneration

Sometimes there are situations in which the report to the committent does not need to immediately deduct your commission from the amount of goods sold. In this case, two options are possible:

After making a report to the committent, you independently (manually) calculate the amount of your commission (and create the necessary document in 1C; which document is best for you, since you decided to do so);
Or you do not withhold the reward at all, but transfer the ENTIRE amount of proceeds from the sale of the principal’s goods;

In the latter case, the committent is obliged to transfer (back) some part of the amount to you - this will be your commission. The transfer can be through a bank or cash desk (or in another way) - the main thing is that the payment from the principal is also carried out under a commission agreement.

This situation (with a “reverse” payment) seems a little illogical (indeed, it is much easier to IMMEDIATELY withhold the amount of your commission from the proceeds). However, in practice this also happens. Here, for example, is a “reverse” translation:

website_

There may also be a slightly different option, shown in the screenshot below. Pay attention to other accounting accounts.

website_

Ultimately, you (as an accountant) can determine how you do your accounting. However, it is worth remembering that you should not complicate this accounting unnecessarily.

If you still have questions

In this article, I did not aim to fully and in detail consider all the cases and features of commission trading, so not everything is shown here. If you have read the article, but still do not fully understand the principles of selling someone else’s goods, then you can get a consultation with us on this issue.

To undergo consultations, you will need Skype and the installed 1C program ("Enterprise Accounting" or "Simplified"). If you don’t have your own program, we can install a training version.

We also have a ready-made test database for this article, which contains all the necessary commission trading operations. You can receive a copy of this database after completing consultations on this topic.

"Financial newspaper. Regional issue", 2009, N 47

In accordance with Art. 346.11 the application of the simplified tax system exempts organizations from the obligation to pay corporate income tax, corporate property tax, unified social tax and VAT, with the exception of VAT payable when importing goods into the customs territory of the Russian Federation, as well as VAT paid when conducting joint activities in accordance with Art. 174.1 Tax Code of the Russian Federation. In addition, organizations using the simplified tax system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.

Organizations using the simplified tax system keep records of income and expenses as they are paid, i.e. cash method (Article 346.17 of the Tax Code of the Russian Federation).

The following are recognized as income of organizations using the simplified tax system (Article 346.15 of the Tax Code of the Russian Federation):

income from sales determined in accordance with Art. 249 of the Tax Code of the Russian Federation. According to the provisions of this article, proceeds from sales are determined on the basis of all receipts associated with payments for goods sold (work, services) or property rights expressed in cash and (or) in kind;

The list of expenses is named in Art. 346.16 of the Tax Code of the Russian Federation and is closed, which does not allow us to speak unambiguously about the legality of accounting for certain types of expenses necessary for the organization’s activities.

Provisions of Ch. 26.2 of the Tax Code of the Russian Federation do not provide for a clear procedure for accounting for income and expenses when conducting activities under commission agreements, therefore, to correctly determine the tax base for a single tax, it is necessary to be guided by the relevant articles of Chapter. 25 of the Tax Code of the Russian Federation, which establishes the rules for taxation of profits.

Commission agent's income

Under a commission agreement, one party (the commission agent) undertakes, on behalf of the other party (the principal), for a fee, to carry out one or more transactions on its own behalf, but at the expense of the principal (Article 990 of the Civil Code of the Russian Federation).

In accordance with Art. 991 of the Civil Code of the Russian Federation, the principal is obliged to pay the commission agent remuneration in the amount and in the manner established in the commission agreement.

From the point of view of tax legislation, the execution of a commission order is the sale of services. Consequently, the commission received for the execution of a commission agreement will be the income of the commission agent applying the simplified tax system and is subject to inclusion in the tax base when determining the single tax.

At the same time, it is necessary to pay attention that if the commission agent organization participates in settlements, then the funds received to its current account or cash desk in payment for goods (works, services) will not be taken into account as part of income subject to single tax.

Let us explain why Art. 346.15 of the Tax Code of the Russian Federation contains references to Ch. 25 “Income Tax”, which organizations should follow when determining the tax base according to the simplified tax system. According to paragraphs. 9 clause 1 art. 251 of the Tax Code of the Russian Federation does not take into account income in the form of property (including cash) received by the commission agent in connection with the fulfillment of obligations under the commission agreement, as well as for reimbursement of costs incurred by the commission agent for the principal, if such costs are not subject to inclusion in the commission agent’s expenses in accordance with the terms of the concluded contracts.

Thus, the income of an organization applying the simplified tax system includes only the amount of remuneration received by it for fulfilling the terms of the commission agreement, and does not include amounts received from buyers of goods (works, services) for their transfer to the principal (or from the principal for the purpose of purchasing goods (works, services)), and amounts received by the commission agent in compensation for expenses incurred by him in executing the order. This opinion is reflected in the Letter of the Ministry of Finance of Russia dated August 20, 2007 N 03-11-04/2/204.

We also note that the commission agent, in addition to the commission fee, can receive additional income when selling goods (work, services) above the price established by the commission agreement, if, under the terms of the agreement, the resulting difference in price remains with the commission agent. Additional income, as well as commissions, is reflected in the book of income and expenses and is included in income when calculating the single tax.

Let us determine at what point the commission agent’s income arises. As is known, the primary document confirming the execution of the principal’s instructions and the fact of provision of the service is the commission agent’s report, the procedure for submitting which is provided for by the terms of the contract (Article 999 of the Civil Code of the Russian Federation). But when applying the simplified tax system, the moment of receipt of income is the day of actual receipt of funds to the current account or to the organization’s cash desk (clause 1 of Article 346.17 of the Tax Code of the Russian Federation). Consequently, even if the report is submitted to the principal, and the funds have not yet been received into the commission agent’s account, income as such does not arise for the “simplified” organization.

In the case when funds are received before the report is drawn up and signed, i.e. Until the time the service is provided, the income of the commission agent will be considered the received advance payment, since with the cash method of accounting for income and expenses, advances are recognized as income in accordance with clause 1 of Art. 346.17 Tax Code of the Russian Federation.

Commission agent's expenses

Commission agents who apply the taxation object “income minus expenses” keep records of expenses. Expenses can be either your own or related to the instructions of the principal.

Own expenses, for example, expenses for wages, office rent, purchase of materials and fixed assets for running your own activities, etc. (all those expenses that are named in Article 346.16 of the Tax Code of the Russian Federation) are taken into account in the manner prescribed by Chapter. 26.2 Tax Code of the Russian Federation.

Costs associated with the execution of the commission agreement, on the basis of Art. 1001 of the Civil Code of the Russian Federation are reimbursed by the principal, with the exception of expenses for storing the principal’s property, unless otherwise provided by the contract. Therefore, costs such as advertising costs, delivery costs, obtaining various certificates for goods, etc. (i.e. all expenses incurred by the commission agent in the interests of the principal) must be reimbursed by the principal and not reduce the tax base for the single tax.

Let's look at the procedure for reflecting income and expenses using a specific example.

Example. LLC "Commissioner", which applies the simplified tax system, entered into a commission agreement with LLC "Committent", which applies the general taxation regime, for the sale of goods owned by the principal. The commission agent's remuneration is set at 15% of the cost of the goods sold. The sales price is determined in the commission agreement. In addition, the terms of the contract stipulate that if the goods are sold at a price higher than specified in the contract, the difference remains with the commission agent. Also, under the terms of the contract, the principal reimburses the commission agent for the costs of delivering the goods to the buyer. Payment from buyers of goods is transferred to the account of the commission agent and, minus remuneration, is transferred to the principal. A report on the execution of the commission agreement is submitted monthly no later than the 5th day of the month following the reporting month.

On September 10, 2009, the commission agent sold goods in the amount of 500,000 rubles. The sales price turned out to be higher than what was stipulated by the terms of the contract, by 25,000 rubles. The cost of delivering goods to the buyer is 10,000 rubles.

On September 25, 2009, funds for the goods sold were received in the commission agent's bank account.

On September 28, 2009, the commission agent transferred the funds to the principal minus his commission and the resulting difference in price:

475,000 rub. - transferred to the principal;

25,000 rub. - the difference in price, when sold under the terms of the contract, remains with the commission agent;

RUB 71,250 - commission [(500,000 - 25,000) x 15%];

In the ledger for accounting income and expenses, the commission agent must make the following entries in September 2009.

Entries for recording income and expenses for the delivery of goods are not entered into the book of income and expenses and are not taken into account when calculating the single tax.

I. Goryacheva

Senior Auditor

Group of companies "Gradient Alpha"

We are an LLC company (we work without VAT, on the simplified tax system (income - expense), we ship goods to the buyer (Wildberries online store) under a commission agreement. Once a month, the Wildberries company provides us with a report on sales and the amount of remuneration, as well as in this report contains information about the goods returned by the buyer. By the amount of these returns, Wildberry reduces the amount to be transferred to our account for the goods sold, and also retains the amount of remuneration for the returned goods. For example: The total amount of goods sold is 24,220 rubles. Remuneration (commission) - 10,899 rub. Amount to be transferred (excluding returns) - 13,321 rub. 50 rubles. The amount to be transferred to the account, taking into account the return - 7,683.50. How we received the amount to be transferred: 1) 10,250 - 4,612.50 = 5,637.50 - found the amount of income that we received from Wildberries for previously sold goods.2) 13,321 - 5,637.50 = 7,683.50 - amount to be transferred. We must remove the amount of 4,612.50 from expenses or reduce our income by this amount, because in the report from Wildberries, the amount of their remuneration is indicated minus this commission on the returned product. What accounting entries should be used to record such mutual settlements?

Answer

The transfer of goods from the customer to the intermediary is not considered a sale (). Until the transfer of ownership of goods to the buyer, reflect their actual cost in “Goods shipped” ().

Debit 45 Credit 41

When simplified, the moment of recognition of income is considered to be the day of receipt of funds into a bank account or cash register (). From the literal interpretation of this norm, it follows that the customer (committee, principal, principal) must include the received proceeds in income on the date of crediting the money to his bank account (to his cash desk). However, according to civil law, funds received by an intermediary as payment for goods sold belong to the customer (Civil Code of the Russian Federation). Consequently, the customer who applies the simplification will have income when the money is received in a bank account, a special account (electronic wallet) or at the intermediary’s cash desk.

Expenses include the cost of goods sold and paid for. That is, if the buyer purchased the goods and paid for the commission agent (Wildbear), then you have both income and expenses. There is no need to adjust costs when returning goods. Regardless of the chosen object of taxation, take into account the cost of the goods returned by the buyer in the income of the period in which the return occurs (Tax Code of the Russian Federation). Include in income the cost of the product at which it was accounted for on the date of sale (i.e., the amount of actual costs associated with its acquisition or creation). Accept the goods returned by the buyer for accounting at the same cost. In the future, the organization can use the returned goods at its own discretion (for example, sell or use in activities).

Rationale

From recommendation

How can a customer take into account income and expenses for intermediary transactions for the sale (purchase) of goods when simplifying

The procedure for taxation of intermediary transactions with a customer (principal, principal, principal) depends on what order the intermediary performs for the customer: sells or buys goods.

Intermediary sells goods

When selling goods through a commission agent (attorney, agent), the customer:
- receives income in the form of proceeds from the sale of goods (Tax Code of the Russian Federation);
- bears expenses in the amount of (), as well as for the payment of intermediary remuneration, including input VAT, and reimbursement of the intermediary’s costs, if provided for by the terms of the contract.

Accounting for income and expenses

If an organization pays a single tax when simplifying its income, reflect in the tax base only the proceeds from the sale of goods through an intermediary (). Do not accept expenses for tax purposes ().

If an organization pays a single tax when simplifying the difference between income and expenses, keep records of both income and expenses (Tax Code of the Russian Federation). Reduce the tax base () by the amount of the intermediary's remuneration. The input VAT paid to the intermediary should also be reflected in expenses (). In addition, when calculating the single tax, recognize other costs that are reimbursed to the intermediary under the terms of the contract (for example, the costs of storing goods ()). Depending on the type of expense, take it into account under the corresponding cost item provided for during the simplification (for example, advertising expenses - according to ). This is possible if the commission agent (attorney, agent) has submitted documents confirming the expenses incurred (invoices, acts, etc.) (Tax Code of the Russian Federation).

Situation: How can a simplified customer take into account the additional benefit received by the intermediary when selling goods at a price higher than stipulated in the contract?

Include additional benefits in income from sales of goods.

If the intermediary makes a transaction on terms more favorable than those specified by the customer, an additional benefit is generated. Additional benefits can be distributed equally between the customer and the intermediary, unless otherwise provided by the contract (Article 1, Civil Code of the Russian Federation). However, during the period of validity of the intermediary agreement, everything received under the transaction (including in the form of additional income) is the property of the customer (Art., Civil Code of the Russian Federation).

Therefore, the additional benefit received under the transaction must be included by the customer in the proceeds from the sale of goods delivered on commission in the full amount (Tax Code of the Russian Federation). With regard to income tax, such clarifications are contained in. Since with simplification, income is generated in the same manner as in the taxation of profits (cash method), these explanations should also be used when calculating the single tax (Tax Code of the Russian Federation).

In the future, when making payments with an intermediary, organizations that pay a single tax while simplifying the difference between income and expenses will not be able to take these amounts into account in reducing the tax base, since the customer transfers them to the intermediary free of charge (Tax Code of the Russian Federation).

The chief accountant advises: there are arguments that allow customer organizations that use simplification to include in expenses the additional benefits received by intermediaries when selling goods at higher prices. They are as follows.

The contract can stipulate that the additional benefit (or any part thereof) is an integral component of the intermediary remuneration. Establishing this type of bonus allows the customer to prescribe a minimum amount of the basic remuneration. In addition, unless other conditions are agreed upon, additional benefits are distributed equally between the parties to the commission agreement or agency agreement (Art., Civil Code of the Russian Federation). In this case, that part of the additional costs that the customer will bear is economically justified, since the higher selling price brought additional income to him (Tax Code of the Russian Federation).

Thus, the additional benefit can be recognized as a justified expense for the customer. Since it is part of the intermediary fee, take it into account in the expenses under paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

Revenue recognition date

Situation: at what point should the customer (principal, principal, principal) recognize revenue from the sale of goods if the intermediary (commission agent, agent, attorney) is involved in the settlements. The customer organization applies a simplification

Recognize revenue on the date payment is received for goods to the intermediary.

The law does not oblige the intermediary to notify the customer about the receipt of money in payment for the goods sold. Therefore, write this condition in the mediation agreement. For example, indicate: “The duties of the commission agent include notifying the principal of the receipt of proceeds from the sale (or an advance from third parties) in favor of the principal within three days. For each day of delay in notifying the principal, a penalty is established in the amount of 1/300 of the Bank of Russia discount rate of the amount of revenue received (or advance from third parties) on the date of its receipt by the commission agent.”

Similar explanations are contained in letters.

How can a customer formalize and reflect in accounting the sale of goods (works, services) through an intermediary?

Intermediary agreements

Civil legislation defines three types of intermediary agreements: , and .

Under an intermediary agreement, the intermediary (attorney, commission agent, agent) always acts in the interests and at the expense of the customer (principal, principal, principal) (Civil Code of the Russian Federation). This means that ownership of goods (results of work performed, services rendered) transferred for sale does not pass to the intermediary, and expenses incurred by the intermediary in connection with the execution of the contract must be reimbursed to him.

Depending on the terms of the mediation agreement:
- the intermediary may or may not participate in the settlements. In the first case, funds from buyers go to the intermediary, in the second - directly to the customer;
- the intermediary can act on his own behalf (for example, under a commission agreement) or on behalf of the customer (for example, under an agency agreement). In the first case, when selling goods and certain types of work and services (for example, communication services) to the buyer, documents are drawn up on behalf of the intermediary. In the second case - on behalf of the customer, even if they are prepared by an intermediary. The right of the intermediary to sign documents must be certified by a power of attorney issued by the customer ();
- material assets can be shipped to the buyer either from the intermediary’s warehouse or from the customer’s warehouse.

Remuneration and additional benefits

The intermediary is entitled to a reward for executing the order. Under agency and commission agreements, payment of remuneration is mandatory (Article , Civil Code of the Russian Federation). Under an agency agreement, remuneration may not be paid only if this is expressly provided for in the agreement ().

Documenting

If the shipment takes place from an intermediary’s warehouse, then the customer must first transfer to the intermediary the material assets intended for sale. When transferring goods, an invoice is drawn up, in which it should be indicated that the goods are transferred for sale under an intermediary agreement.

If the goods are shipped from the customer’s warehouse, all shipping documents are prepared by the customer. In this case, the functions of the intermediary are reduced only to searching for buyers.

For more information on document flow when shipping material assets, see.

Regardless of whose warehouse the property is shipped from, the customer includes the proceeds from the sale as part of the income at the time of transfer of ownership of the material assets to the buyer. Moreover, if the property is shipped from the intermediary’s warehouse, the revenue in the customer’s accounting is reflected on the date specified in.

Typically, the service is provided personally and directly to the buyer. However, the parties have the right to provide for other conditions in the contract. This is directly provided for by the Civil Code of the Russian Federation. For example, an intermediary organizer can sell a service to a buyer. Payments between the contractor and the customer will take place through it. Then it is permissible to draw up documents not only from the contractor (customer), but also on behalf of the intermediary.

The same applies to work. In this case, the results of the work can be transferred or received either directly or through an intermediary.

Depending on the type of service (work), you need to prepare a corresponding set of documents.

In any case, the work done by the intermediary and his expenses will be evidenced.

Situation: how to formalize and reflect in the principal’s accounting the return by the commission agent of unsold goods due to the discovery of a defect. According to the contract, when accepting goods, the commission agent checks their quality

When transferring goods to a commission, the committent issues a delivery note in the name of the commission agent with the note “for sale under a commission agreement.” The commission agent, accepting the goods, draws up an act of acceptance of goods according to. If, upon acceptance of goods by the commission agent, a defect is detected, he draws up a statement and returns the defective goods to the committent according to the invoice ().

When transferring goods for sale under a commission agreement, the principal reflects their actual cost using the debit “Goods shipped” and the credit “Goods”:

Debit 45 Credit 41
- the goods transferred for sale to the commission agent are taken into account.

Since the ownership of the transferred goods does not pass to the commission agent, this entry should be reversed when returning the goods to the commission agent:

Debit 45 Credit 41
- the operation of transferring goods for sale to a commission agent after detection of a defect was reversed.

Accounting

The transfer of goods from the customer to the intermediary is not considered a sale (). Until the transfer of ownership of goods to the buyer, reflect their actual cost in “Goods shipped” ().

On the date of transfer of goods to the intermediary, make the following entry:

Debit 45 Credit 41
- goods were transferred for sale under an intermediary agreement.

In accounting, reflect settlements with an intermediary under “Settlements with various debtors and creditors”, for which it is advisable to open sub-accounts:
- “Settlements with an intermediary for goods sold (work, services)”;
- “Settlements with the intermediary for remuneration”;
- “Settlements with an intermediary for reimbursement of expenses.”

The amount of remuneration (taking into account the additional benefits due to the intermediary) should be included in expenses as of the date of approval of the intermediary’s report ().

If, when selling goods (works, services), the intermediary does not participate in settlements, in the customer’s accounting, transactions related to the execution of the intermediary agreement are reflected in the following entries (excluding VAT transactions).

In this case, include the amount of compensation for damage as income at the time the debt is repaid by the guilty party ().

Commission agreements are concluded for both the sale and purchase of goods. At the same time, their accounting and taxation have separate features.

Sales commission agreement

This is perhaps the most common type of mediation activity. Its essence is that an industrial or commercial enterprise, possessing certain goods or products, instructs an intermediary (commission agent, agent) to sell this product. In this case, it acts as a committent or principal.
The principal and the commission agent enter into a commission agreement. Subsequently, the goods are shipped to the commission agent. The shipment is formalized with standard shipping documents: consignment note (unified form N TORG-12), invoice for the release of materials to the third party (form N M-15), consignment note (form N 1-T), etc.
The invoice indicates the sale price of the goods agreed upon by the parties. After all, the commission agent is responsible for the loss or damage of the goods, and it is this price that he must compensate in the event of negative consequences. In addition, the commission agent does not have the right to sell goods at a price lower than the agreed price, with the exception of certain cases.
In accounting, the principal makes an entry:
Debit 45 Credit 43, 41
- the goods are shipped to the commission agent.
An entry is made for the amount of the cost of the goods.
In the commission agent's accounting, the goods are accounted for in an off-balance sheet account:
Debit 004
- the goods are capitalized at the price indicated in the invoice.
A separate question: does the consignor need to hand over an invoice to the intermediary along with the invoice?
According to the author, it is not necessary.
According to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (work, services), the corresponding invoices are issued no later than five days, counting from the day of shipment of the goods (performance of work, provision of services). Some experts see the key words in this phrase as “from the date of shipment”, from which they conclude that once the goods have been shipped, then an invoice must be drawn up. However, in our opinion, the main thing in this provision of the Tax Code of the Russian Federation is that an invoice is issued when goods are sold. When goods are shipped to a commission agent, no sale occurs; ownership remains with the consignor. This means that while there is no sales, there is no invoice.
Next, the commission agent enters into transactions with buyers of goods on his own behalf. These are ordinary sales or supply contracts.
Goods are shipped to customers on the basis of invoices, for example form N TORG-12 (approved by the Resolution of the State Statistics Committee of Russia dated December 25, 1998). According to Letter of the Ministry of Taxes and Taxes of Russia dated May 21, 2001 N VG-6-03/404, when an intermediary acting on its own behalf sells goods (works, services) of the principal, the principal, an invoice is issued by the intermediary in 2 copies on its own behalf. The number of the specified invoice is assigned by the intermediary in accordance with the chronology of invoices issued by him. One copy is handed over to the buyer, the second is filed in the journal of issued invoices without registering it in the sales book.
In the intermediary's accounting, these transactions are reflected by the following entries:
Credit 004
- the cost of goods sold is written off;
Debit 62 Credit 76
- the buyer’s debt for the principal’s goods is reflected;
Debit 51 Credit 62
- payment has been received from the buyer for the goods of the consignor.
Next, the commission agent is obliged to draw up and submit to the committent a report on the sale of goods. The deadline for submitting the report is not established by law.
However, in Art. 316 of the Tax Code of the Russian Federation it is noted that the commission agent is obliged, within three days from the end of the reporting period in which such a sale occurred, to notify the committent of the date of sale of the property belonging to him.
From this provision we can conclude that the commission agent’s report must be provided within three days from the end of the reporting period. Moreover, for income tax, the reporting period is a quarter. And for VAT - a month (for most organizations). In addition, some income tax payers switched to paying monthly advance payments based on the actual profit received, and for them the reporting period for income tax is a month, two months, three months, and so on - on an accrual basis until the end of the reporting period. What to do in this case?
In paragraph 6 of the Letter of the Ministry of Finance of Russia dated November 12, 1996 N 96 (this Letter, although it was published before the entry into force of Chapter 21 of the Tax Code of the Russian Federation, has not yet been canceled, which means it is valid insofar as it does not contradict the Tax Code RF) the following is noted. In the accounting of the principal (principal), proceeds from the sale of goods and the amount of value added tax are reflected at the time of receipt of notification from the commission agent or attorney about the shipment of goods to the buyer (customer). In this case, the time for receiving the notification should not exceed a reasonable period for the passage of such documents. And in paragraph 15 of this Letter it is stated that the organization of accounting for value added tax amounts should ensure the receipt of information necessary for drawing up tax returns.
Thus, the most optimal is to provide the commission agent’s report once a month at the end of each month. It is recommended that the procedure for submitting reports be fixed in the commission agreement.
The following entries are made in the commission agent's accounting:
Debit 76 Credit 90-1
- remuneration is withheld from the principal's revenue;
- VAT is charged on the proceeds;
Debit 90-2 Credit 44
- expenses related to the execution of the commission agreement are written off;
Debit 76 Credit 51
- the remaining amount of proceeds is transferred to the principal.
The intermediary issues a separate invoice to the principal for the amount of his remuneration under the contract. The commission agent registers this invoice in the prescribed manner in the sales book, and the committent - in the purchase book.
According to Art. 316 of the Tax Code of the Russian Federation, if the sale is carried out through a commission agent, then the taxpayer-committent determines the amount of proceeds from the sale as of the date of sale on the basis of the commission agent’s notice of the sale of property (property rights) belonging to the committent.
Thus, having received a report or notice from the commission agent, the committent makes the following entries:
Debit 76 Credit 90-1
- revenue from the sale of goods through an intermediary is reflected;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- VAT charged;
Debit 90-2 Credit 45
- the cost of goods sold is written off;
Debit 44 Credit 76
- commission is included in sales expenses;
Debit 19 Credit 76
- VAT is allocated from the commission amount based on the commission agent’s invoice;
Debit 51 Credit 76
- revenue received from the commission agent;
- VAT on commission fees is deductible.
The principal issues an invoice in the name of the intermediary with numbering in accordance with the chronology of invoices issued by the principal. This invoice is not recorded in the intermediary's purchase book.
The indicators of the invoice that the intermediary issues to the buyer are reflected in the invoice issued by the consignor to the intermediary and registered in the sales book of the consignor.
For the principal, the amounts of commission fees and other similar expenses for work performed by third parties (services provided) are included in other expenses associated with production and sales in accordance with paragraphs. 3 p. 1 art. 264 Tax Code of the Russian Federation. They reduce taxable income.
Since intermediary activity is an activity for the provision of services, the results of its implementation should be documented in an act by which the parties to the contract certify the fact that the services have been provided and accepted by the customer. The act can be drawn up, for example, in the following form:

LLC "Kontur", hereinafter referred to as "Commissioner", represented by General Director A.A. Smirnov, acting on the basis of the Charter, on the one hand, and JSC "Leader", hereinafter referred to as the "Committent", represented by General Director S.S. Petrov, acting on the basis of the Charter, on the other hand, hereinafter referred to as the “Parties”, have concluded this act as follows:
1. This act has been drawn up to confirm that for the period from February 1, 2006 to February 28, 2006 inclusive, the Commissioner sold the Principal’s Goods in the amount of 118,000 rubles, including VAT - 18,000 rubles.
2. The commission amounted to 11,800 (Eleven thousand eight hundred) rubles, including VAT - 1,800 rubles.
3. The Principal has no complaints regarding deadlines and quality.

Commissioner: Principal:

For a commission agent, income is only his remuneration, both in tax accounting (clause 9, clause 1, article 251 of the Tax Code of the Russian Federation) and in accounting (clause 3 of PBU 9/99).
Let's look at the situation using an example.

Example 9. CJSC Gladiolus entered into a commission agreement with LLC Leader for the sale of its own products. The contract price of goods is 236,000 rubles, including VAT - 36,000 rubles, cost of goods - 80,000 rubles. According to the terms of the agreement, the commission is 10% of the sales cost, including VAT. The goods were sold by the commission agent, the proceeds were transferred to the principal's account. The commission amounted to 23,600 rubles, including VAT - 3,600 rubles, transferred revenue - 212,400 rubles. (RUB 236,000 - RUB 23,600). In accounting, these transactions are reflected as follows.
Accounting with the principal CJSC Gladiolus:
Debit 45 Credit 43
- 80,000 rub. - the goods are shipped to the commission agent;
Debit 76 Credit 90-1
- 236,000 rub. - revenue from the sale of goods is reflected based on the commission agent’s report;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- 36,000 rub. - VAT charged;
Debit 90-2 Credit 45
- 80,000 rub. - the cost of goods sold is written off;
Debit 44 Credit 76
- 20,000 rub. - commission accrued;
Debit 19 Credit 76
- 3600 rub. - VAT is charged on the commission amount;
Debit 51 Credit 76
- 212,400 rub. - the proceeds are credited to the principal’s bank account;
Debit 68 subaccount "VAT calculations" Credit 19
- 3600 rub. - VAT on commission fees is deductible.
Accounting with the commission agent LLC "Leader":
Debit 004
- 236,000 rub. - goods accepted for commission are reflected in an off-balance sheet account;
Debit 62 Credit 76
- 236,000 rub. - goods are shipped to the buyer;
Credit 004
- 236,000 rub. - the cost of shipped goods is written off from the off-balance sheet account;
Debit 51 Credit 62
- 236,000 rub. - payment was received from the buyer for the goods of the consignor;
Debit 76 Credit 90-1
- 23,600 rub. - commission accrued;
Debit 90 Credit 68 subaccount "VAT calculations"
- 3600 rub. - VAT charged;
Debit 76 Credit 51
- 212,400 rub. - proceeds are transferred to the principal's account.

Moment of revenue recognition

The moment at which the parties to the sales commission agreement must reflect the income received depends on the moment when the obligation to charge income tax arises.
If the principal uses the accrual method for profit tax purposes, then income is reflected in tax accounting in the period when the goods were shipped by the commission agent.
So, according to paragraph 3 of Art. 271 of the Tax Code of the Russian Federation, when selling goods (work, services) under a commission agreement by the taxpayer-committent, the date of receipt of income from the sale is recognized as the date of sale of the property (property rights) belonging to the committent, indicated in the commission agent’s notice of sale and (or) in the commission agent’s report.
If the principal uses the cash method for profit tax purposes, then the obligation to charge income tax arises when funds are received from the buyer to the account or cash desk of the commission agent. Moreover, amounts of advance payment received by the commission agent are also subject to taxation (clause 2 of Article 273 of the Tax Code of the Russian Federation).
If the commission agent uses the cash method, then the obligation to accrue income arises at the time of receipt of the commission amount, including that received in advance. Consequently, he must accrue income at the time of receipt of funds from customers or a separate amount of remuneration from the principal into his account (or cash desk).

Reimbursement of commission agent's expenses

A separate big issue is related to the reimbursement of the commission agent's expenses. Which expenses can be reimbursed and which cannot? What expenses of a commission agent can reduce his taxable income?
According to paragraphs. 9 clause 1 art. 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, income in the form of property (including cash) received by the commission agent is not taken into account:
- in connection with the fulfillment of obligations under a commission agreement or other similar agreement;
- for reimbursement of costs incurred by the commission agent for the principal, if such costs are not subject to inclusion in the commission agent’s expenses in accordance with the terms of the concluded contracts. The indicated income does not include commissions and similar remuneration.
Similarly, according to paragraphs. 9 tbsp. 270 of the Tax Code of the Russian Federation, when determining the tax base for income tax, expenses in the form of property (including funds) transferred by the commission agent are not taken into account:
- in connection with the fulfillment of obligations under a commission agreement or other similar agreement;
- in payment of expenses made by the commission agent for the principal, if such costs are not subject to inclusion in the commission agent’s expenses in accordance with the terms of the concluded contracts.
Thus, the principal’s revenue and the costs compensated by him are neither income nor expenses of the commission agent for profit tax purposes.
However, if the commission agent includes the amount of compensation as income, then he can also include this amount as expenses (reduce taxable profit).
According to Art. 1001 of the Civil Code of the Russian Federation, the principal is obliged to reimburse the commission agent for the amounts spent by him on the execution of the commission order, except for the costs of storing goods. Consequently, storage costs reduce the taxable income of the commission agent.
The commission agent has the right to enter into subcommission agreements unless this is prohibited by the contract. In this case, the commission paid to subcommissioners can also be taken into account by them when calculating income tax.
As for other expenses (advertising, transportation, etc.), they are the expenses of the principal, and he must reimburse them to the commission agent. Therefore, they cannot reduce the commission agent's taxable income.
For example, the Federal Arbitration Court of the North-Western District, in its Resolution of July 18, 2001 in case No. A56-3386/01, noted that the condition of the commission agreement on assigning the costs of transporting goods to the commission agent contradicts the imperative norms enshrined in Art. Art. 990 and 1001 of the Civil Code of the Russian Federation. The organization's attribution to production and distribution costs of the costs of transporting goods accepted for commission, and, as a result, a decrease in taxable profit, also contradicts the norms of the legislation on taxes and fees.

Example 10. Camellia CJSC sells its goods through the commission agent Viola LLC. Selling price - 354,000 rubles, including VAT - 54,000 rubles, cost of goods - 100,000 rubles.
The commission according to the terms of the agreement is 10% and is withheld by the commission agent from the proceeds. It is 35,400 rubles, including VAT - 5,400 rubles.
The commission agent incurred the following expenses:
- storage costs - 2360 rubles, including VAT - 360 rubles;
- transportation costs - 11,800 rubles, including VAT - 1,800 rubles, which are reimbursed by the principal.
Transactions are reflected in accounting as follows.
Accounting with the commission agent Viola LLC:
Debit 004
- 354,000 rub. - goods accepted for commission are reflected in an off-balance sheet account;
Debit 62 Credit 76
- 354,000 rub. - goods are shipped to the buyer;
Credit 004
- 354,000 rub. - the cost of shipped goods is written off from the off-balance sheet account;
Debit 76 Credit 90-1
- 35,400 rub. - commission accrued and withheld;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- 5400 rub. - VAT charged;
Debit 76 Credit 60
- 11,800 rub. - transportation costs are accrued at the expense of the principal;
Debit 60 Credit 51
- 11,800 rub. - transportation costs are paid;
Debit 44 Credit 60
- 2000 rub. - accrued storage costs;
Debit 19 Credit 60
- 360 rub. - VAT is allocated on storage costs;
Debit 60 Credit 51
- 2360 rub. - storage costs are paid;
Debit 68 “VAT calculations” Credit 19
- 360 rub. - accepted for deduction of VAT on storage costs;
Debit 76 Credit 51
- 306,800 rub. (354,000 - 35,400 - 11,800) - proceeds are transferred to the principal’s account.
Accounting with the principal CJSC "Kamelia":
Debit 45 Credit 43
- 100,000 rub. - the goods are shipped to the commission agent;
Debit 76 Credit 90-1
- 354,000 rub. - revenue from the sale of goods is reflected based on the commission agent’s report;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- 54,000 rub. - VAT charged;
Debit 90-2 Credit 45
- 100,000 rub. - the cost of goods sold is written off;
Debit 44 Credit 76
- 30,000 rub. - commission accrued;
Debit 19 Credit 76
- 5400 rub. - VAT is allocated from the commission amount;
Debit 44 Credit 76
- 10,000 rub. - the amount of compensation to the intermediary (transportation costs) has been accrued; />Debit 19 Credit 76
- 1800 rub. - VAT charged;
Debit 51 Credit 76
- 306,800 rub. - the proceeds are credited to the principal’s bank account;
Debit 68 subaccount "VAT calculations" Credit 19
- 7200 rub. (5400 + 1800) - VAT on commission fees and transportation costs is deductible.

VAT on transport costs is accepted by the principal for deduction on the basis of an invoice drawn up by the commission agent. Moreover, this invoice is not registered in the sales book of the commission agent.
The question often arises whether the commission agent must provide the committent with documents confirming expenses. Or the information provided in the commission agent’s report is sufficient.
The Civil Code of the Russian Federation does not contain an answer to this question. However, such documents or copies thereof must be presented by the commission agent.
After all, when determining the tax base for income tax, the principal takes into account the expenses incurred by the commission agent in executing the order.
And according to Art. 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer.
Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.
Documented expenses mean expenses supported by documents drawn up in accordance with the legislation of the Russian Federation.
Thus, all expenses taken into account when calculating income tax, including those paid by the commission agent, must be documented.
A similar point of view is expressed by the tax authorities. For example, in the Letter of the Ministry of Taxation of Russia dated March 24, 2004 N 24-11/21011, it is stated that for transactions in which the agent acted on behalf of the principal, supporting documents must be attached to the agent’s report - all copies of primary documents related to those carried out in within the framework of such transactions, operations that will be primary for reflecting operations in the accounting records of the principal. In this case, the presence of the agent’s report as the only primary document without supporting copies of documents is not enough for the principal to lawfully reflect in the accounting records of operations related to the execution of the agency agreement.
For operations within the framework of transactions carried out by an agent on his own behalf, the requirements for attaching copies of primary documents of the agent (commission agent) are not directly established by law. At the same time, in order to legally reflect such transactions in the accounting records of the principal (committent), the agent (commission agent), at the request of the principal (committee), is obliged to provide the latter with all information about the movement of the principal’s property (goods, funds), including in the form of copies of invoices , invoices and payment orders.
However, in some cases, on controversial issues related to accounting for the commission agent's expenses, the courts side with the taxpayer.

Example 11. Consider the Resolution of the Federal Antimonopoly Service of the Ural District dated November 11, 2002 in case No. F09-2355/02-AK.
The tax inspectorate held the organization accountable for understating income taxes by including rent, wages, advertising, etc. costs in the cost price. According to tax authorities, these expenses should be reimbursed by the principals.
However, the court proceeded from the fact that only the commission agent’s expenses related directly to the sale of the principals’ goods, which can be separated from other expenses, are subject to reimbursement by the principals.
After all, by virtue of Art. Art. 990 and 1001 of the Civil Code of the Russian Federation, the principal is obliged, in addition to paying the commission, to reimburse the commission agent for the amounts spent by him on the execution of the commission order, that is, direct expenses directly related to the execution of a specific commission agreement. But in the period under review, the organization carried out its activities not only as a commission agent. It sold its products, as well as engaged in other types of activities, and at the same time reflected the costs of its activities in the form of employee salaries, rent of premises, depreciation of funds, payment of utilities, advertising costs on account 44 “Distribution costs”. The tax authority's requirement to attribute these costs to the principal is unlawful.
In addition, the legislation does not contain rules on the basis of which the principal could take into account expenses for the salaries of the commission agent's employees, other people's rent and other expenses not directly related to his activities. On the contrary, the principal takes into account as part of his expenses only the commission paid by him and expenses directly related to the sale of products, such as transportation, forwarding and insurance of the goods.
Since the tax authorities have not established any facts of direct expenses, but there are expenses under account 44 “Costs of Distribution,” the tax authorities’ arguments in this case were rejected by the court.

Purchase commission agreement

In a commission purchase agreement, the principal instructs the commission agent to purchase any property for him, including goods, raw materials, fixed assets, etc. As a rule, in the contract the parties agree on the maximum price for which the property can be purchased.
To execute the order, the principal transfers funds to the commission agent. The operation is reflected by the posting:
Debit 76 Credit 51 (50) - from the principal;
Debit 51 (50) Credit 76 - from the commission agent.
The commission agent enters into an agreement with the supplier of the required goods on his own behalf.
At the moment of transfer of ownership of the purchased goods, the commission agent debits them to off-balance sheet account 007 “Goods accepted for safekeeping.”
At the principal, the cost of purchased goods must be reflected in the accounts of material assets:
Debit 10 (41, 08, etc.) Credit 76
The principal makes this entry at the time of transfer of ownership of the goods. But since the principal cannot determine this moment himself, the commission agent is obliged to promptly inform the principal about the receipt of goods.
The supplier issues a delivery note and an invoice addressed to the commission agent, because the supply contract is concluded with him. However, the purchased goods are not reflected on the commission agent’s balance sheet, and the invoice is not recorded in the purchase book.
Next, the commission agent transfers the goods to the consignor. At the same time, he issues an invoice and invoice on his own behalf, which is not registered in the sales book. The principal enters the commission agent's invoice into the purchase book.
Commission remuneration is accrued to the commission agent using the following transactions:
Debit 76 Credit 90-1
Debit 90-3 Credit 68 subaccount "VAT calculations"
The principal's accounting procedure for commission remuneration depends on the economic essence of the acquired assets.
Thus, when purchasing materials, remuneration is included in their cost both in accounting and tax accounting:
Debit 10 Credit 76
When purchasing goods, remuneration is included in their cost in accounting and written off as other expenses in tax accounting:
Debit 41 Credit 76
When purchasing fixed assets, the commission agent's remuneration is included in the initial cost of the received property in accounting and tax accounting:
Debit 08 Credit 76
VAT on commission fees from the principal is accounted for separately and deducted in the generally established manner:
Debit 19 Credit 76
Debit 68 subaccount "VAT calculations" Credit 19
The commission, depending on the terms of the contract, is either paid by the principal separately, or the commission agent withholds from the amounts received from the principal (or buyer).
The commission agent returns the unspent part of the principal's funds to him.

Example 12. Narcissus LLC instructed Tulip LLC to purchase raw materials. Maximum purchase price - 118,000 rubles. The commission fee is set at 5,900 rubles, including VAT - 900 rubles.
The principal transferred the amount of 118,000 rubles to the commission agent's account. Raw materials were purchased for the amount of 106,200 rubles, including VAT - 16,200 rubles.
Accounting for Narciss LLC (principal):
Debit 76 Credit 51
- 118,000 rub. - funds were transferred for the purchase of raw materials;
Debit 10 Credit 76
- 90,000 rub. - the acquisition of raw materials is reflected at the time of transfer of ownership of it on the basis of the commission agent’s report;
Debit 19 Credit 76
- 16,200 rub. - VAT allocated;
Debit 10 Credit 76
- 5000 rub. - commission is included in the cost of materials;
Debit 19 Credit 76
- 900 rub. - VAT is allocated from the commission amount;
Debit 51 Credit 76
- 11,800 rub. - the commission agent returned the unspent part of the funds;
Debit 68 subaccount "VAT calculations" Credit 19
- 17,100 rub. (16,200 + 900) - VAT on raw materials and commission fees is deductible.
Accounting for Tyulpan LLC (commission agent):
Debit 51 Credit 76
- 118,000 rub. - funds were received from the principal for the purchase of raw materials;
Debit 007
- 106,200 rub. - the consignor’s raw materials have been accepted for safekeeping;
Debit 76 Credit 60
- 106,200 rub. - the debt to the supplier for raw materials is reflected;
Debit 60 Credit 51
- 106,200 rub. - paid for raw materials;
Debit 76 Credit 90-1
- 5900 rub. - commission accrued;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- 900 rub. - VAT charged;
Debit 76 Credit 51
- 11,800 rub. - unspent funds are returned to the principal;
Credit 007
- 106,200 rub. - the raw materials are transferred to the consignor.

It should be noted that the principal reflects the receipt of material assets in the accounting and their actual receipt may not coincide in time. After all, the cost of goods and materials is reflected on the balance sheet at the time of transfer of ownership of them, but in fact they can be transferred by the commission agent on the basis of an invoice at another time.

Moment of revenue recognition

When concluding a purchase agreement, the principal does not generate any income.
A commission agent using the accrual method must reflect income from receiving remuneration on the date of signing the act on the provision of intermediary services.
If the commission agent uses the cash method, then he is obliged to accrue income at the time of receipt of the commission, including receipt of an advance.
Consequently, if the commission agent has the right to withhold remuneration from the amounts transferred by the principal for the purchase of goods, he must accrue income at the time of receipt of funds from the principal to the bank account (or cash desk). If he does not have such a right, taxable income is formed at the time of receipt of remuneration from the principal, transferred separately from the principal amount.

Simplified tax system and commission agreements

If a principal applying the simplified taxation system (STS) sells goods under a commission agreement, then he has difficulties determining the date of occurrence of income. The fact is that clause 1 of Art. 346.17 of the Tax Code of the Russian Federation establishes the date of recognition of income as the day of receipt of funds to the current account or cash desk, receipt of other property (work, services) and (or) property rights. At the same time, it is not specified whose cash desk (committee or commission agent) the money should go to.
Based on the general principles of recognizing income and expenses using the cash method, we can conclude that Art. 346.17 of the Tax Code of the Russian Federation we are talking about funds received to the current account or to the cash desk of the principal, and not the commission agent. This is also confirmed by paragraph 2 of this article, which contains a direct reference to the taxpayer. And in our case this is the committent. Consequently, the principal applying the simplified tax system must recognize income at the moment of receipt of funds in his current account or at the cash desk. The same position is set out in the Letter of the Department of Tax Administration of Russia for Moscow dated September 23, 2003 No. 21-09/54651.
The principal applying the simplified tax system and choosing income minus expenses as the object of taxation may reduce income by the amount of the commission fee on the basis of clause 1 of Art. 346.16, introduced by Federal Law of July 21, 2005 N 101-FZ.
However, if a commission agreement is concluded for the purchase of materials, the amount of the commission is taken into account in their cost (clause 2 of Article 254 of the Tax Code of the Russian Federation), and material costs reduce the income of simplifiers based on clauses. 5 p. 1 art. 346.16 Tax Code of the Russian Federation.
The Ministry of Finance of Russia in Letter No. 04-03-11/67 dated April 28, 2004 once again indicated that the income of an intermediary applying the simplified taxation system is only the amount of its remuneration. Thus, when determining the amount of income received at the end of the tax (reporting) period (so that the organization does not lose the right to apply the simplified tax system, this amount should not exceed 20 million rubles from January 1, 2006), the intermediary organization also takes into account only the amount of intermediary remuneration .