Agency agreement N ____ on the transfer of processed scrap to the refinery ___________________, hereinafter referred to as __ "Principal", represented by ______________, acting ___ on the basis of ______________________, on the one hand, and _______________________________, hereinafter referred to as __ "Agent", represented by ___________, acting ___ on the basis of ______________________ , on the other hand, collectively referred to as the "Parties", have concluded this Agreement as follows: 1.1. Under this Agreement, the Agent undertakes, for a fee, to perform, on behalf of the Principal, on behalf of and at the expense of the Principal, actions aimed at transferring scrap ________________ to the refinery — ________________.

2.1. The Agent undertakes: 2.1.1. Accept processed scrap from the Principal and transfer it to the refinery. 2.1.2.

Location: Rybinsk, Yaroslavl region Secondly, there was a case when I was offered to be a “donor” in general, to teach everyone, to develop some ideas, products, in short, to engage in design and teaching at the same time.

And it was immediately said that, they say, there will be demand, sales, and you will be covered in chocolate. On Avito and the photo, the person has already shown the same documents to you, but everything is not enough for you. Avito probably has a cheaper phone, so call and arrange a purchase. The person is not the first day on the forum, but you blame him, especially since you bought from him and everything was a Christmas tree. Maybe someone has already rolled such a scheme and will tell us. The situation is this: they became interested in our products in Europe.

Interested in taxes and fees, documents for sale abroad.

2A: Jewelry trade management

"2A: Jewelry Trade Management" based on "1C: Trade Management 8"

Jewelry tags Services A company that buys, buys and sells precious metals and precious stones, jewelry made from them and scrap of such products. 2) organizations engaged in the purchase, sale and purchase of precious metals and precious stones, jewelry made from them and scrap of such products (Pawnshops); 3) organizations operating sweepstakes and betting shops, as well as organizing and conducting lotteries, sweepstakes (mutual betting) and other risk-based games, including in electronic form; 4) Organizations providing intermediary services in the implementation of real estate purchase and sale transactions; 5) Organizations entering into financing agreements against the assignment of a monetary claim as financial agents (factoring) 6) payment acceptance operators with the exception of transactions for crediting funds received to the account of an individual or legal entity, for which the documents required to record information in accordance with the provisions of the Federal Law are not submitted.

Resolution of the Federal Arbitration Court of the Urals District of February 15, 2012

N Ф09-4766 / 11 in case N А47-1480 / 2011 (key topics: agency agreement - sale of scrap - metal - processing - tax benefit).

N F09-4766/11 in case N A47-1480/2011 Case N A47-1480/2011 See

See also Ruling of the Federal Arbitration Court of the Urals District of August 19, 2011 N F09-4766/11 in case N A47-1480/2011 See also Ruling of the Eighteenth Arbitration Court of Appeal of May 17, 2011 N 18AP-4022/11 announced on February 09, 2012. The decision was made in full on February 15, 2012. The Federal Arbitration Court of the Urals District, consisting of: presiding Menshikova N.

Agency for the purchase of jewelry made of precious metals and the manufacture of products GOST r 51572-2000

GOST r 51784-2001 The person who sent the Order, as set out in paragraph 2.1 below (hereinafter referred to as the Customer), on the one hand, and Zolotoy Standard LLC (hereinafter referred to as the Agent), represented by the General Director Voronina E.V., acting on on the basis of the Charter, on the other hand (hereinafter jointly - the Parties and each individually - the Party), have concluded this Agreement as follows: Under this Agreement, the Agent undertakes, on its own behalf, on behalf and at the expense of the Customer, for a fee, to perform legal and other actions, aimed at acquiring precious metal ingots into the Customer’s property, including: organizing the processing of purchased Products by engaging for this purpose specialized organizations that have the right to carry out technological procedures for extracting precious metals from jewelry scrap, cleaning them from impurities and bringing them to compliance with mandatory requirements established in accordance with the legislation of the Russian Federation on technical regulation refining (hereinafter referred to as refining); The Customer undertakes, in the manner and on the terms provided for in this Agreement: to reimburse the Agent's expenses related to the execution of the Customer's order; pay the Agent a fee.

Accounting press and publications 2008

Questions on the topic of UTII Questions on the topic of VAT Questions of accountants, answers of specialists in taxes and finance 2007 Questions on the topic of VAT Publications from accounting publications 2006 Publications from accounting publications Publications on the topic of fees Publications on the topic of VAT VAT topic Article: Trade in jewelry ("Chief Accountant". Appendix "Accounting in Trade", 2004, N 2) "Chief Accountant".

Appendix "Accounting in trade", N 2, 2004 TRADE IN JEWELERY Basic regulatory documents for dealing with precious metals and precious stones - Federal Law of March 26, 1998

N 41-FZ “On Precious Metals and Precious Stones” (hereinafter referred to as Law N 41-FZ) and the Instruction on the Procedure for Accounting and Storage of Precious Metals, Precious Stones, Products Made from Them and Keeping Accounts in Their Production, Use and Circulation (hereinafter - Instruction N 68n).

IT-K: Jewelry Trade Management

IT-K: Jewelry Trade Management:: Reporting to Rosfinmonitoring According to Federal Law No. 115-FZ of 07.08.2001 “On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism”, organizations that carry out purchase, purchase and sale of precious metals and precious stones, jewelry made from them and scrap of such products.

In other words, these are all jewelry companies that carry out wholesale, retail, manufacturing, purchasing and pawnshop activities. Reporting to ROSFINMONITORING must also be submitted for individuals. Moreover, it is necessary to keep a record of each purchase of an individual and submit a report when the purchase amount exceeds 600,000 rubles.

The effect of federal law No. 115-FZ does not apply to an agent (in the case of the conclusion of agency agreements).

Agreement for the sale of precious metal scrap with a gold content

AGREEMENT No. ______ sales of precious metal scrap with gold content

Moscow "____" _________ 20___

TERMS AND DEFINITIONS For the purposes of this Agreement, the Parties have agreed on the following terms and definitions: The Buyer is an individual entrepreneur or a legal entity registered with the Assay Chamber of the Russian Federation and who has expressed a desire to purchase the Goods from the Seller.

The Seller is a legal entity that is registered with the Assay Office of the Russian Federation and sells the Goods to the Buyer.

In a letter dated January 16, 2018 No. SA-4-3 / [email protected] The Federal Tax Service provided detailed explanations on the procedure for applying VAT when selling raw animal skins, as well as scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys in the Russian Federation.

According to the amendments made to Chapter 21 of the Tax Code of the Russian Federation by Federal Law No. 335-FZ of November 27, 2017, from January 1, 2018, a new category of VAT tax agents is introduced - buyers (recipients) of raw hides and scrap (with the exception of individuals who are not individual entrepreneurs), see paragraph 8 of Art. 161 of the Tax Code of the Russian Federation.

Buyers of raw hides and scrap as tax agents

Buyers of raw skins and scrap should not act as tax agents if the sellers are taxpayers who are exempt from taxpayer duties under Art. 145 of the Tax Code of the Russian Federation, as well as persons who are not taxpayers. At the same time, such sellers are obliged to make an appropriate entry in the contract, the primary accounting document or put a mark "Without tax (VAT)".

According to paragraph 15 of Art. 167 of the Tax Code of the Russian Federation for tax agents who are buyers of raw hides and scrap, the moment of determining the tax base in accordance with paragraph 1 of Art. 167 of the Tax Code of the Russian Federation is the earliest of the following dates:

• day of shipment of raw skins and scrap;
• the day of payment (partial payment) against the forthcoming deliveries of raw hides and scrap.

When calculating VAT, such tax agents must apply the estimated tax rate of 18/118 (clause 4, article 164 of the Tax Code of the Russian Federation).

In addition, for buyers of raw skins and scrap, acting as tax agents, the list of grounds for claiming tax deductions has been significantly expanded:

• deduction of the amount of VAT paid in accordance with Art. 173 of the Tax Code of the Russian Federation as tax agents (clause 3 of article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts calculated and paid to the budget when selling goods in case of return of goods or refusal of them (clause 5 of article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts calculated and paid to the budget from the amounts of payment or partial payment on account of the forthcoming deliveries of goods in the event of a change in the conditions or termination of the contract and the return of the corresponding amounts of payments (clause 5 of article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts calculated from the amounts of payment, partial payment received on account of future deliveries of goods (clause 8, article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts presented by sellers when transferring payment, partial payment against future deliveries of goods (clause 12, article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts when the cost of shipped goods changes (clause 13, article 171 of the Tax Code of the Russian Federation).

At the same time, they are obliged to restore the amounts of VAT accepted for deduction:

• when transferring to the seller the amounts of payment, partial payment on account of the upcoming deliveries of raw hides and scrap (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation);
• when the cost of shipped raw skins and scrap changes downwards (subclause 4, clause 3, article 170 of the Tax Code of the Russian Federation).

Thus, the amount of VAT payable to the budget is determined by tax agents who are buyers of raw hides and scrap based on the results of the tax period as the total amount of tax calculated in accordance with clause 3.1 of Art. 166 of the Tax Code of the Russian Federation, increased by the restored amount of tax and reduced by the amount of tax deductions.

The tax is calculated by them collectively in relation to all goods specified in paragraph 8 of Art. 161 of the Tax Code of the Russian Federation, and in respect of all transactions carried out by taxpayers-sellers for the past tax period.

According to paragraph 3.1 of Art. 166 of the Tax Code of the Russian Federation, taxpayers-sellers do not calculate VAT when selling raw hides and scrap, as well as when receiving payment (partial payment) against future deliveries of goods. The following cases are an exception:

• when selling goods to individuals who are not individual entrepreneurs;
• in case of illegal affixing in the contract, the primary accounting document of the mark "Without tax (VAT)";
• in case of loss of the right to exemption from the performance of taxpayer duties or to the application of special tax regimes (ESKhN, USN, UTII, PSN).

When selling raw skins and scrap to buyers acting as tax agents, sellers must issue invoices excluding VAT amounts with the inscription (mark) "VAT is calculated by the tax agent."

In a similar manner, invoices are issued by commission agents (agents) who sell (purchase) raw hides and scrap under a commission agreement (agency agreement).

In order for the transactions for the sale of raw hides and scrap to be correctly and uniformly reflected in invoices, sales books and purchase books, the invoice register and, accordingly, in the VAT tax return, the Federal Tax Service of Russia gave examples of filling out these documents. Moreover, for such operations, two new groups of codes for the types of operations (KVO) were introduced.

The first group of QUOs is intended for use in the seller's sales book and purchase book, as well as in the intermediary's ledger:

• "33" - upon receipt of payment (partial payment) on account of the forthcoming deliveries of raw hides and scrap; when registering invoices (adjustment invoices) issued upon receipt of payment (partial payment) against the forthcoming supply of raw hides (scrap) from a tax agent;
• "34" - when raw skins and scrap are shipped, including against payment (partial payment), as well as when the cost of shipments changes (both upward and downward); when registering invoices (adjustment invoices) issued (received) by a commission agent (agent) when raw hides and scrap are shipped to a tax agent.

The second group of QUOs is for use in the sales book and the buyer's purchase book:

"41" - when calculating VAT on payment (partial payment) ("as for the seller"); when applying the deductions of VAT amounts calculated when transferring payment (partial payment) ("as for the buyer");

• "42" - when calculating VAT on shipment and when calculating VAT on shipment in the event of an increase in the cost of shipments ("as for the seller"); when applying deductions for VAT amounts calculated upon shipment, and when applying deductions for VAT amounts calculated when the cost of shipments changes upwards ("as for the buyer");
• "43" - when restoring VAT in the event that the buyer transfers payment (partial payment) ("as for the buyer"); when applying deductions for VAT amounts calculated from payment (partial payment), deductible from the date of shipment ("as for the seller");
• "44" - when restoring VAT in the event of a decrease in the cost of shipments ("as for the buyer").

Consider step by step the example given in the letter.

Step 1. Seller

Under the terms of the contract, the seller receives from the buyer an advance payment of 100.00 rubles. (without VAT).

He does not calculate tax on the received prepayment amount, but issues invoice No. 1 dated January 15, 2018 (Appendix No. 1) to the buyer.

In this "advance" invoice, in contrast to the generally established procedure, he indicates:

• in column 5 - the amount of the received prepayment;

It should be taken into account that such invoices should not contain other commodity items other than raw hides and scrap. The seller registers the issued invoice in the sales book (entry from No. 1 of Appendix No. 5), taking into account some features:

• column 2 indicates the new KVO "33";
• dashes are entered in columns 13b and 17 (for electronic formats - the number "0").

Such a registration entry is made to record the event of the invoice being drawn up by the seller, as well as to further control the correctness of the VAT calculation by the buyer.

When compiling tax reporting, the sales book entry will be transferred to section 9 of the VAT tax return, but will not participate in the calculation of the final indicators of the declaration (that is, it will not be taken into account when generating the indicators of sections 3 and 7).

Step 2. Buyer

The buyer of scrap, who has transferred an advance payment to the seller in the amount of 100.00 rubles, receives invoice No. 1 dated 15.01.2018 from the seller (Appendix No. 1).

Since the moment of determining the buyer's tax base is the day the seller receives the advance payment, the VAT calculation as a tax agent should be made exactly on the date the seller receives the advance payment, and not on the date the buyer receives the advance invoice.

To calculate VAT as a tax agent, the buyer increases the amount of the prepayment made by the amount of VAT and then calculates the tax using the estimated rate of 18/118. Similar recommendations were made by the Ministry of Finance of Russia and the Federal Tax Service of Russia for cases where a contract with a taxpayer - a foreign entity providing services in the territory of the Russian Federation, does not provide for the amount of VAT payable to the Russian budget (letters of the Ministry of Finance of Russia dated December 18, 2015 No. 03-07-08 / 4486, dated 05.06.2013 No. 03-03-06/2/20797, dated 08.09.2011 No. 03-07-08/276, dated 28.02.2008 No. 03-07-08/47).

Thus, the amount of VAT calculated by the tax agent will be 18.00 rubles. ((100.00 + 100.00 x 18%) x 18/118).

Advance invoice No. 1 dated January 15, 2018 (Appendix No. 1), presented by the seller, the buyer registers in the sales book (entry No. 1 of Appendix No. 7) indicating:

• in column 2 - KVO "41";
• in column 13b - the amount of the prepayment increased by the amount of VAT, i.e. RUB 118.00;
• in column 14 - the amount of prepayment without VAT, i.e. RUB 100.00;
• in column 17 - the amount of calculated VAT in the amount of 18.00 rubles.

Further, in order to exercise the right to a tax deduction as a buyer who transferred the amount of the prepayment to the seller, the buyer registers the received advance invoice No. 1 dated 15.01.2018 (Appendix No. 1) in the purchase book (entry No. 1 of Appendix No. 8), indicating:

• in column 2 - KVO "41";

Thus, according to the operation of transferring the advance payment to the seller, the tax agent does not have obligations to the budget. When compiling tax returns, the purchase ledger and sales ledger entries will be transferred to sections 8 and 9 of the buyer's VAT return. At the same time, entries in section 8 will not participate in the calculation of the final indicators of the declaration (that is, they will not be taken into account when forming indicators in section 3).

Step 3. Seller

The seller ships scrap in the amount of 200.00 rubles against the previously received prepayment. (without VAT).

Upon shipment, the seller does not calculate VAT, but issues invoice No. 2 dated 01/20/2018 (Appendix No. 2) to the buyer, in which it indicates:

• in column 5 - the cost of the shipped scrap (without VAT), i.e. RUB 200.00;
• in column 7 - the inscription "VAT is calculated by the tax agent";
• in columns 8 and 9 - dashes (the number "0" will be entered in the electronic invoice).

This issued invoice No. 2 dated January 20, 2018 (Appendix No. 2) is registered by the seller in the sales book (entry No. 2 of Appendix No. 5), indicating:

• in column 2 - KVO "34";
• in columns 13b and 17 - dashes (for electronic formats - the number "0").

Such a record is also made to record the shipment event and control the actions of the buyer. The registration record will also be transferred from the sales ledger to section 9 of the seller's VAT return, but will not be included in the calculation of the final indicators of the declaration (i.e., it will not be taken into account when generating the indicators of sections 3 and 7).

Step 4. Buyer

The buyer accepts the received scrap for accounting and receives invoice No. 2 dated January 20, 2018 from the seller (Appendix No. 2).

To calculate VAT on shipment as a tax agent, the buyer increases the cost of scrap by the amount of VAT and then calculates the tax using the estimated rate of 18/118.

Thus, the amount of calculated VAT will be 36.00 rubles. ((200.00 + 200.00 x 18%) x 18/118). It should be borne in mind that the moment of determining the tax base for the buyer will be the day the seller ships the scrap, and not the day the purchased scrap is accepted for accounting and the invoice for shipment is received.

To reflect the operation of calculating VAT on shipment, the buyer registers the invoice No. 2 dated January 20, 2018 (Appendix No. 2) received from the seller in the sales book (entry No. 2 of Appendix No. 7), indicating:

• in column 2 - KVO "42";
• in column 13b - the cost of the purchased scrap, increased by the amount of VAT, i.e. RUB 236.00;
• in column 14 - the cost of scrap without VAT, i.e. RUB 200.00;
• in column 17 - the amount of VAT accepted for tax deduction in the amount of 36.00 rubles.

The buyer, who calculated the amount of VAT as a tax agent when purchasing scrap, is entitled to a tax deduction, for which he registers the seller's invoice No. 2 dated 01.20. indicating:

• in column 2 - KVO "42";
• in column 15 - the cost of scrap with VAT, i.e. RUB 236.00;
• in column 16 - the amount of VAT claimed for a tax deduction, i.e. RUB 36.00

Reflecting the tax deduction for the purchased scrap, the buyer must restore the amount of VAT previously declared for tax deduction from the transferred prepayment amount. To do this, he registers the "advance" invoice No. 1 dated August 15, 2017 (Appendix No. 1) in the sales book (entry No. 3 of Appendix No. 7), indicating:

• in column 2 - KVO "43";
• in column 13b - the amount of the prepayment increased by the amount of VAT, i.e. RUB 118.00;
• in column 14 - the amount of prepayment without VAT, i.e. RUB 100.00;
• in column 17 - the restored amount of VAT in the amount of 18.00 rubles.

Since the seller, after the shipment of goods on account of the previously received prepayment, is entitled to a tax deduction of the amount of VAT calculated on the prepayment, the buyer, who, while performing the duty of a tax agent, calculated VAT on the prepayment for the seller, after the shipment of the goods is entitled to a tax deduction.

To claim a tax deduction for the amount of VAT calculated from an advance payment for the seller, the buyer registers an "advance" invoice No. 1 dated January 15, 2018 (Appendix No. 1) in the purchase book (entry No. 3 of Appendix No. 8), indicating:

• in column 2 - KVO "43";
• in column 15 - the amount of the prepayment increased by the amount of VAT, i.e. RUB 118.00;
• in column 16 - the amount of VAT claimed for a tax deduction, i.e. RUB 18.00

Thus, the amount of VAT that the buyer should pay to the budget as a tax agent will be 0 rubles.

In section 2, on line 060, the tax agent will reflect the final zero tax amount.

Obviously, if the duties of a tax agent will be performed by a buyer who is a non-payer of VAT or a person exempted from performing the duties of a taxpayer under Art. 145 of the Tax Code of the Russian Federation, he will be entitled to make a VAT tax deduction for the taxpayer-seller, but will not have the right to claim a tax deduction for himself. In this case, the amount of tax payable to the budget as a tax agent will be 36 rubles.

Similarly, VAT will be applied if the value of shipped scrap is increased. In this case, the seller will issue a corrective invoice No. 3 dated January 25, 2018 (Appendix No. 3) and register it in the sales book with QUO "34" (entry No. 3 of Appendix No. 5).

The buyer will register the received corrective invoice No. 3 dated January 25, 2018 (Appendix No. 3):

• in the sales book with CVO "42" (entry No. 4 of Appendix No. 7) - to calculate the amount of VAT for the seller due to an increase in the cost of shipped scrap;
• in the purchase book with CVO "42" (entry No. 4 of Appendix No. 8) - to claim a tax deduction of the amount of VAT as a buyer due to an increase in the cost of scrap.

ACCRUED VAT AMOUNT	TAX DEDUCTION
RUB 18.00– VAT on prepayment (per seller) RUB 36.00– VAT on shipment of scrap (per seller) RUB 18.00- VAT accepted for deduction after the transfer of the prepayment and restored after the receipt of scrap (for oneself) RUB 5.40– VAT on an increase in the cost of purchased scrap (per seller) TOTAL: RUB 77.40	RUB 18.00– VAT on the transferred prepayment amount (for oneself) RUB 36.00– VAT on purchased scrap (for oneself) RUB 18.00– VAT on prepayment after shipment of goods (for the seller) RUB 5.40– VAT on an increase in the cost of purchased scrap (for oneself) TOTAL: RUB 77.40
TOTAL PAYABLE TO THE BUDGET: 0 rub.

VAT will also be applied when the value of the shipped scrap is reduced.

In this case, the seller will issue a corrective invoice No. 4 dated January 30, 2018 (Appendix No. 4) and register it in the purchase book with CVO "34" (entry No. 1 of Appendix No. 6), indicating in column 9 "Name of the seller" and column 10 "TIN / KPP seller" information about the buyer. And the buyer will register the received corrective invoice No. 4 dated January 30, 2018 (Appendix No. 4):

• in the sales book with CVO "44" (entry No. 5 of Appendix No. 7) - to restore the amount of VAT previously accepted for deduction when purchasing scrap due to a decrease in its value;
• in the purchase book with CVO "44" (entry No. 5 of Appendix No. 8) - to claim a tax deduction of the amount of VAT due to a decrease in the cost of scrap for the seller.

The letter also provides an example of filling out the invoice register by intermediaries selling or purchasing raw hides and scrap (Appendix No. 9). It is noteworthy that in these cases, KVO "33" and KVO "34" are used in the register, and dashes are entered in columns 14 and 15 of part 1 and part 2 (for electronic formats - the number "0").

In conclusion, it should be noted that the letter does not contain clarifications on the application of VAT in the “transitional period”, for example, when the prepayment for the shipment of raw skins and scrap was made before 01/01/2018, and the shipment itself after 01/01/2018.

For such a situation, the following approach seems reasonable.

If the advance payment was made for a transaction subject to VAT (for example, for the sale of raw skins), then the seller, who calculated the amount of VAT from the advance payment, has the right to claim it for a tax deduction after shipment. At the same time, VAT from the shipment of raw skins in 2018 will already be calculated by the tax agent.

If the prepayment was received for a transaction not subject to VAT (for the sale of scrap, exempted from taxation until 01/01/2018 according to pp. 25 p. 2 art. 149 Tax Code of the Russian Federation), then the obligation to calculate VAT will already arise with the tax agent in 2018 from the shipment of scrap.

And one more important nuance. If raw skins and scrap were shipped before 01/01/2018, and the shipment cost changes already in 2018, then the parties to the contract will calculate VAT and claim tax deductions in the order that they applied at the time of shipment, i.e. until 01.01.2018.

Our company is engaged in the procurement and processing of scrap and waste of ferrous metals (license). We have entered into an agency agreement with a legal person (USN) to purchase scrap metal at our address, due to the fact that we need to increase the volume of sales, and we do not have enough of our own scrap metal, which we directly procure. In order to speed up the scrap collection by the agent, we give him cash, i.e. for example, 500,000 rubles were withdrawn from the current account today. and according to the expenditure order (in which the agency agreement is indicated and what this money is for), we issue it to the agent. The agent purchases scrap for us for our money and ships it to us. At the end of the month, the agent makes us a report and an act on the services rendered, for which we pay him an agency fee. Tell me, do we violate cash discipline under the agency agreement, in that we transfer cash to the agent. funds per month about 5 million rubles. to buy scrap? Are such operations legal at all? The contract states that the agent can conclude contracts both on its own behalf, but at our expense (then it is necessarily indicated that the beneficiary is our company), and can conclude contracts on our behalf and at our expense. Tell me, please , in accordance with this agreement, how should TORG-12 be drawn up in our address, who will be the consignor: the "agent" or the "company" in which he purchased scrap metal for us? Many thanks in advance !! A very difficult question for us and very relevant. Help, please, to understand. Thanks again!!!

Yes, the parties violate cash discipline.

Cash can be spent without taking into account the limit:

- for certain payments to citizens, including employees. In particular, for salaries, various benefits and compensations, accountability (but not their spending), etc.;

- for the personal needs of the entrepreneur. This follows from paragraph 4 of clause 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U. Settlements between the agent and the principal are not named in the Instructions of the Bank of Russia. This means that it is imperative to comply with the cash settlement limit in your situation, even though the funds are the property of the principal.

The answer to the question of how to draw up primary documents in the legislation is not disclosed.

The intermediary must provide the customer with:

- copies of all primary documents confirming the acquisition of material assets (letter of the Ministry of Taxes of Russia dated September 17, 2004 No. 21-09 / 60455);

- report on the execution of the order. This rule applies to agency and commission agreements (Articles 999 and 1008 of the Civil Code of the Russian Federation). The form of the report on the execution of the order can be arbitrary or established in the contract. At the same time, it must contain the mandatory details listed in paragraph 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ;

- copies of primary documents confirming the costs of the intermediary related to the execution of the order (transportation costs, storage costs, etc.), if, in accordance with the contract, such costs are subject to reimbursement by the customer (Articles 975, 1001, 1011 of the Civil Code of the Russian Federation).

Thus, the intermediary may not draw up separate documents for TORG-12. In any case, if the scrap is transferred from the intermediary on the waybill with the basis "Intermediary agreement", then the consignor must indicate the company - the seller of the scrap (the address of the warehouse from which the shipment to the agent's address is carried out).

The rationale for this position is given below in the materials of the Glavbukh System

Situation: Is it necessary to comply with the cash settlement limit for settlements between the agent and the principal

Hello. Yes, the collection, storage, processing, and sale of ferrous and non-ferrous scrap metal is subject to mandatory licensing. According to the Federal Law of May 4, 2011 N 99-FZ (as amended on December 30, 2015) "On Licensing Certain Types of Activities" (as amended and supplemented, entered into force on January 1, 2017)

Article 12. List of activities for which licenses are required

1. In accordance with this Federal Law, the following types of activities are subject to licensing:

1) development, production, distribution of encryption (cryptographic) means, information systems and telecommunication systems protected using encryption (cryptographic) means, performance of work, provision of services in the field of information encryption, maintenance of encryption (cryptographic) means, information systems and telecommunication systems protected using encryption (cryptographic) means (except for the case when the maintenance of encryption (cryptographic) means, information systems and telecommunication systems protected using encryption (cryptographic) means is carried out to meet the own needs of a legal entity or an individual entrepreneur) ;

2) development, production, sale and acquisition for the purpose of sale of special technical means intended for secretly obtaining information;

3) activities to identify electronic devices intended for secretly obtaining information (except for the case if the specified activity is carried out to meet the own needs of a legal entity or an individual entrepreneur);

4) development and production of means of protecting confidential information;

5) activities for the technical protection of confidential information;

6) production and sale of printed products protected from counterfeiting;

7) development, production, testing and repair of aviation equipment;

8) development, production, testing, installation, installation, maintenance, repair, disposal and sale of weapons and military equipment;

9) development, production, testing, storage, repair and disposal of civilian and service weapons and main parts of firearms, trade in civilian and service weapons and main parts of firearms;

10) development, production, testing, storage, sale and disposal of ammunition (including cartridges for civil and service weapons and components of cartridges), pyrotechnic products of classes IV and V in accordance with the national standard, the use of pyrotechnic products of classes IV and V in in accordance with the technical regulations;

(as amended by Federal Law No. 133-FZ of July 28, 2012)

11) activities for the storage and destruction of chemical weapons;

12) operation of explosive and chemically hazardous production facilities of I, II and III hazard classes;

(Clause 12 as amended by Federal Law No. 22-FZ of March 4, 2013)

(see text in previous edition)

Guide to public services for legal entities. Obtaining a license for the operation of explosive and chemically hazardous production facilities of I, II and III hazard classes:

(see text in previous edition)

14) activities to extinguish fires in populated areas, at production facilities and infrastructure facilities;

(Clause 14 as amended by Federal Law No. 307-FZ of October 14, 2014)

(see text in previous edition)

ConsultantPlus: note.

Licensing of activities for the installation, maintenance and repair of fire safety equipment for buildings and structures is terminated from the date of entry into force of the federal law providing for the establishment of self-regulation of this type of activity (Article 22 of this document).

15) activities for the installation, maintenance and repair of fire safety equipment for buildings and structures;

16) production of medicines;

ConsultantPlus: note.

Licensing of the production and maintenance of medical equipment is terminated from the date of entry into force of a regulatory legal act that establishes mandatory requirements for medical equipment and the processes of its production, installation, maintenance (Article 22 of this document).

17) production and maintenance (except for the case when maintenance is carried out to meet the own needs of a legal entity or individual entrepreneur) of medical equipment;

18) circulation of narcotic drugs, psychotropic substances and their precursors, cultivation of narcotic plants;

19) activities in the field of the use of pathogens of infectious diseases in humans and animals (except for the case if the specified activity is carried out for medical purposes) and genetically modified organisms of III and IV degrees of potential danger, carried out in closed systems;

20) activities related to transportation by inland water transport, sea transport of passengers;

21) activities related to transportation by inland water transport, sea transport of dangerous goods;

22) activities for the carriage of passengers by air (except for the case if the specified activity is carried out to meet the own needs of a legal entity or an individual entrepreneur);

23) activities for the carriage of goods by air (except for the case when the specified activity is carried out to meet the own needs of a legal entity or an individual entrepreneur);

24) activities for the transportation of passengers by road, equipped for transportation of more than eight people (except for the case when the specified activity is carried out on orders or to meet the own needs of a legal entity or individual entrepreneur);

Guide to public services for legal entities. Obtaining a license to transport passengers by road, equipped for the transport of more than eight people:

25) activities for the carriage of passengers by rail;

26) activities related to the carriage of dangerous goods by rail;

27) loading and unloading activities in relation to dangerous goods in railway transport;

28) loading and unloading activities in relation to dangerous goods in inland water transport, in seaports;

29) activities for the implementation of towing by sea (except for the case if the specified activity is carried out to meet the own needs of a legal entity or individual entrepreneur);

ConsultantPlus: note.

Licenses for activities for the neutralization and disposal of waste of hazard classes I - IV, issued before July 1, 2015, remain valid until January 1, 2019.

30) activities for the collection, transportation, processing, disposal, neutralization, disposal of waste of I - IV hazard classes;

(Clause 30 as amended by the Federal Law of December 29, 2014 N 458-FZ)

(see text in previous edition)

31) activities related to the organization and conduct of gambling in betting shops and sweepstakes;

32) private security activities;

Guide to public services for legal entities. Obtaining a license to carry out private security activities:

33) private detective (detective) activity;

34) procurement, storage, processing and sale of ferrous scrap, non-ferrous metals;

35) provision of employment services for citizens of the Russian Federation outside the territory of the Russian Federation;

36) provision of communication services;

Guide to public services for legal entities. Obtaining a license to provide communication services:

37) television broadcasting and radio broadcasting;

38) activities for the production of copies of audiovisual works, programs for electronic computers, databases and phonograms on any type of media (except for cases when the specified activity is independently carried out by persons who have the rights to use these objects of copyright and related rights by virtue of federal law or contracts);

Guide to public services for legal entities. Obtaining a license for the production of copies of audiovisual works, computer programs and databases, phonograms:

39) activities in the field of use of sources of ionizing radiation (generating) (except for the case if these sources are used in medical activities);

40) educational activities (with the exception of the specified activities carried out by private educational organizations located on the territory of the Skolkovo Innovation Center);

(as amended by Federal Law No. 185-FZ of July 2, 2013)

(see text in previous edition)

Guide to public services for legal entities. Obtaining a license to carry out educational activities:

41) is no longer valid. - Federal Law of July 13, 2015 N 216-FZ;

(see text in previous edition)

42) geodetic and cartographic activities (with the exception of the specified types of activities carried out by personnel of the Armed Forces of the Russian Federation in order to ensure the defense of the Russian Federation, as well as in the implementation of urban planning and cadastral activities, subsoil use), as a result of which the creation of state topographic maps or state topographic plans, state geodetic networks, state leveling networks and state gravimetric networks, geodetic networks for special purposes, including networks of differential geodetic stations, determining the parameters of the figure of the Earth and the gravitational field for these purposes, establishing, changing and clarifying the passage of the State Border of the Russian Federation, establishing , changing the boundaries between the constituent entities of the Russian Federation, the boundaries of municipalities;

(Clause 42 as amended by Federal Law No. 431-FZ of December 30, 2015)

(see text in previous edition)

43) production of surveying works;

44) work on active influence on hydrometeorological and geophysical processes and phenomena;

45) activities in the field of hydrometeorology and related fields (with the exception of the specified activities carried out in the course of engineering surveys performed for the preparation of project documentation, construction, reconstruction of capital construction facilities);

46) medical activities (with the exception of the specified activities carried out by medical organizations and other organizations that are part of the private healthcare system, on the territory of the Skolkovo Innovation Center);

Guide to public services for legal entities. Obtaining a license to carry out medical activities:

47) pharmaceutical activity;

Guide to public services for legal entities. Obtaining a license to carry out pharmaceutical activities:

48) activities to preserve cultural heritage sites (monuments of history and culture) of the peoples of the Russian Federation;

ConsultantPlus: note.

Licensing of activities for conducting industrial safety expertise is terminated from the date of entry into force of the federal law providing for the establishment of accreditation and (or) self-regulation of this type of activity (Article 22 of this document).

49) activities for the examination of industrial safety;

50) activities related to the circulation of explosive materials for industrial use;

(Clause 50 was introduced by Federal Law No. 133-FZ of July 28, 2012)

51) entrepreneurial activity in the management of apartment buildings.

(Clause 51 was introduced by Federal Law No. 255-FZ of July 21, 2014)

ConsultantPlus: note.

From January 1, 2018, Federal Law No. 292-FZ of October 27, 2015, part 1 of Article 12 is supplemented by a new paragraph 52.

See text in a future edition.

2. Regulations on licensing specific types of activities establish exhaustive lists of work performed, services rendered that make up the licensed type of activity, if these lists are not established by federal laws.

(as amended by Federal Law No. 307-FZ of October 14, 2014)

(see text in previous edition)

3. The introduction of licensing of other types of activities is possible only by amending the list of types of activities provided for by this Federal Law for which licenses are required.

In addition, by virtue of Art. 22 of said law:

9. Until the date of entry into force of the federal law providing for the transfer of the powers of the Russian Federation in the field of licensing the procurement, storage, processing and sale of ferrous scrap, non-ferrous metals, established by paragraph 34 of part 1 of Article 12 of this Federal Law, to state authorities of the constituent entities of the Russian Federation , licensing of the specified type of activity is carried out by authorized executive authorities of the constituent entities of the Russian Federation.

(Part 9 was introduced by Federal Law No. 283-FZ of October 19, 2011)

Do not forget that without the help of a specialist it is difficult, and sometimes even impossible, to protect your rights. All the best.