Organizations using the simplified system may be parties to a commission agreement. If one side is an enterprise that is under the general taxation regime, and the other is a “simplifier”, then both have a lot of problems related to taxation. Let's try to resolve them.

According to paragraph 1 of Article 990 of the Civil Code of the Russian Federation, under a commission agreement, one party (commission agent) undertakes, on behalf of the other party (committent), for a fee, to make one or more transactions on its own behalf, but at the expense of the principal. Under a transaction made by a commission agent with a third party, the commission agent acquires rights and becomes obligated, despite the fact that the committent was named in the transaction or entered into direct relations with the third party for its execution.

The committent is obliged to pay the commission agent a remuneration, and in the case when the commission agent has assumed a guarantee for the execution of the transaction by a third party (delcredere), also an additional remuneration. The amount and procedure for paying additional remuneration must be established in the commission agreement. If the contract does not provide for the amount of remuneration or the procedure for its payment, it is paid after the performance of the contract in the amount in which, under comparable circumstances, fees are usually charged for similar services. This is established by paragraph 1 of Article 991 of the Civil Code of the Russian Federation.

The principal is obliged, in addition to paying the commission fee, and, in appropriate cases, additional remuneration for the delcredere in accordance with Article 1001 of the Civil Code of the Russian Federation, to reimburse the commission agent for the amounts spent by him on the execution of the commission order.

If the commission agent made a transaction for more than favorable conditions than those indicated by the committent, then the additional benefit is divided equally between the commission agent and the committent. Unless, of course, the contract provides for a different procedure for the distribution of this benefit. This is stated in Article 992 of the Civil Code of the Russian Federation.

Upon execution of the order, the commission agent is obliged, in accordance with Article 999, to submit a report to the committent and transfer to him everything received under the commission agreement. If the committent has objections to the report, he must inform the commission agent about them within 30 days from the date of receipt of the report, unless a different period is established by agreement of the parties. Otherwise, the report, unless otherwise agreed, is considered accepted.

If the commission agent is a "simplistic" ...

In a situation where the participants in an intermediary agreement use different taxation systems, many complex issues often arise. How to calculate taxes if the commission agent is a “simplifier”, and the committent applies the general taxation system? What is commission income? How to draw up accounting documents? What expenses can the commission agent recognize if he chose “income minus expenses” as the object of taxation? Does a commission agent applying the simplified tax system need to issue invoices? Let's try to answer these questions.

The object of taxation under the single tax under the simplified taxation system is either income or income reduced by the amount of expenses. This is stated in paragraph 1 of Article 346.14 of the Tax Code of the Russian Federation. At the same time, as stated in paragraph 2 of the same article, the choice of the object of taxation is carried out by the taxpayer.

According to paragraph 1 of Article 346.15 of the Code, when determining the object of taxation, income from the sale of goods (works, services), property and property rights, determined in accordance with Article 249, as well as non-operating income, determined in accordance with Article 250 of the Tax Code of the Russian Federation, are taken into account. At the same time, incomes listed in Article 251 of the Tax Code of the Russian Federation are not taken into account under the simplified tax system.

Article 251 of the Code contains a rule directly related to the participants in mediation agreements. Subparagraph 9 of paragraph 1 of the same article provides that when determining the tax base, income in the form of property received by the commission agent in connection with the execution of the commission agreement is not taken into account. That is, the property (including money) received from the committent or the buyer (seller) for the committent is not income from the “simplified” commission agent and is not subject to a single tax. The income of the commission agent is only the commission fee. The funds received from the committent to reimburse the expenses of the commission agent are also not considered income.

As you know, organizations that apply the simplified taxation system use the cash method to determine the moment of recognition of income. The date of receipt of income is the day of receipt of funds to bank accounts and (or) to the cashier, receipt of other property (works, services) and (or) property rights. This is established by paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation.

If the “simplistic” commission agent does not participate in the calculations, then his income is recognized on the date of receipt of the commission from the committent to his account. If the commission agent participates in settlements, he, as a rule, withholds his remuneration from the funds received either from buyers or from the committent (depending on what the commission agent does for the committent: sells or buys).

The income from the commission agent is considered received on the day when the buyers or the committent transfer the money. It does not matter that the commission agent's report has not yet been signed, that is, commission services have not yet been provided. Indeed, for those who apply the simplified taxation system, advances also belong to income, since the “simplifiers” use the cash method (clause 1, article 346.17 of the Tax Code of the Russian Federation). Having received funds from the committent or buyers and deducted the commission from them until the moment the report is signed, the commission agent thus receives an advance payment in the amount of the due remuneration.

In some cases, under the terms of the contract, the commission agent transfers the entire amount of income to the committent. The latter, after the approval of the report of the commission agent, pays him a remuneration. This is no longer an advance payment, but payment for intermediary services rendered.

In the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System, the commission agent reflects the amounts received under the commission agreement in the column “Income - total” of section I “Income and expenses”. From the amount received, the commission agent allocates income subject to a single tax, and reflects them in the appropriate column.

The expenses by which the commission agent can reduce his taxable income are listed in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. In addition, paragraph 2 of the same article establishes that the expenses from the specified list must meet the criteria of paragraph 1 of Article 252 of the Code. Namely: they must be economically justified and documented.

Taxpayers applying the simplified tax system recognize expenses only after they are actually paid (clause 2 of article 346.17 of the Tax Code of the Russian Federation). This is due to the fact that the “simplifiers” use the cash method of recognizing income and expenses.

Please note: the property transferred by the commission agent to the committent as a result of the fulfillment of the terms of the commission agreement is not included in expenses that reduce income.

The commission agent is not entitled to reimbursement of expenses for the storage of his property, unless otherwise provided by the contract. This is stated in Article 1001 of the Civil Code of the Russian Federation. That is, the costs of storing the property of the committent, located at the commission agent, are borne by the latter. Moreover, regardless of where the commission agent stores the property of the committent - in a rented warehouse or in his own. For a “simplistic” commission agent, the costs of renting a warehouse reduce income (subparagraph 4, paragraph 1, article 346.16 of the Tax Code of the Russian Federation). The cost of maintaining your own warehouse reduces income only for those items of expenditure that are provided for "simplifiers" by paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

The remaining expenses incurred by the commission agent in connection with the execution of the order do not reduce the taxable base. The client is obliged to reimburse them. Therefore, these are not the expenses of the commission agent, but the committent.

Organizations that have switched to a simplified taxation system are not VAT payers (with the exception of the tax payable when goods are imported into the customs territory of Russia). This procedure is established by paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. Therefore, organizations using the simplified tax system usually do not issue invoices, do not keep registers of invoices issued and received, a purchase book and a sales book.

And if the “simplifier” is a commission agent under a commission agreement? Then he has to issue invoices. And that's why.

Based on the rules Civil Code the commission agent, concluding a commission agreement, provides the principal with services, and the committent, under the commission agreement, sells goods (works, services) owned by him or purchases goods (works, services) with the help of the commission agent. In fact, the buyer or seller to third parties is the committent, not the commission agent. The agent acts as an intermediary. Therefore, the commission agent must fulfill his obligation to calculate VAT for the committent and present the invoice to the buyer.

When selling goods (works, services) of the committent, the intermediary acting on his own behalf issues an invoice to the buyer. The intermediary files the second copy of the invoice into the register of issued invoices, without registering it in the sales book. This procedure is established in the Rules for maintaining registers of received and issued invoices, purchase books and sales books when calculating value added tax.

The indicators of invoices issued by the intermediary to buyers are reflected in the invoices that the consignor issues to the intermediary and registers in his sales book. This is established by paragraph 24 of the Rules for keeping registers of received and issued invoices, books of purchases and books of sales when calculating value added tax.

In tax and accounting accounting, the committent reflects the proceeds received to the settlement account or to the cash desk of the intermediary based on the report of the commission agent. Therefore, in mediation agreements it is necessary to clearly define the procedure and terms for the commission agent to submit a report to the committent. The receipt of a report from the commission agent later than the deadlines established by the commission agreement does not relieve the principal from liability for late payment VAT.

If the commission agent purchases goods for the consignor, then the basis for the latter to deduct VAT on the purchased goods is an invoice issued in his name by the seller. If the seller has issued an invoice in the name of the commission agent, the committent can accept VAT deductible on the basis of the invoice received from the intermediary. In this case, the intermediary issues an invoice to the consignor, which reflects the indicators from the invoice received from the seller. At the same time, invoices - neither issued by the commission agent, nor received by him - are not registered in the purchase book and sales book with the commission agent.

VAT is not charged on the amount of remuneration of the "simplified" commission agent. Consequently, the commission agent does not issue an invoice for the commission fee to the committent.

If the committent is a "simplifier" ...

If an organization applying the simplified tax system is a committent under the terms of the commission agreement, it has even more problems than a “simplistic” commission agent. At the same time, the main difficulties are associated with the peculiarities of the recognition of income and expenses under the simplified tax system.

The procedure for determining the tax base

If the “simplistic” committent sells goods under a commission agreement, then he has difficulties with determining the date of income. The fact is that paragraph 1 of Article 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 a current account or cash desk, receipt of other property (works, services) and (or) property rights. At the same time, it is not specified to whose cash desk (committent or commission agent) the money should go.

Based general principles recognition of income and expenses on a cash basis, we can conclude that Article 346.17 of the Tax Code of the Russian Federation refers to Money ah, received on the current account or at the cash desk of the committent, and not the commission agent. This is also confirmed by paragraph 2 of the same article, which contains a direct reference to the taxpayer. And such in our case is the committent. Therefore, the committent applying the simplified tax system must recognize income at the time of receipt of funds to his current account or cash desk. The basis for this is an extract from the current account of the committent or cash documents. The same position is stated, for example, in the letter of the Ministry of Taxes and Taxes of Russia for the city of Moscow dated September 23, 2003 No. 21-09/54651.

If the commission agent does not participate in the settlements, then the committent will receive from the buyers the entire proceeds for the goods sold, including the commission. In this case, the date of recognition of income will be the day the money is received from the buyer to the current account of the committent. The income of the committent will be the entire amount received from the commission agent. The committent will have the same moment of recognition and the amount of income if the commission agent participating in the settlements first transfers to the committent everything received under the commission agreement, and then the committent pays him remuneration.

But at the same time, the committent using the simplified taxation system, which has chosen “income minus expenses” as the object of taxation, has difficulties with attributing the commission to expenses. After all, article 346.16 of the Tax Code of the Russian Federation, which provides a closed list of expenses used under the simplified taxation system, does not contain such a type of expenses as payment for the services of an intermediary. True, there is one exception. This is a commission paid to the commission agent for the purchase of materials for the committent. In this case, the remuneration can be taken into account in the cost of materials. Subparagraph 5 of Article 346.16 refers to material expenses as expenses that reduce income during “simplification”. They are determined in the manner prescribed by Article 254 of the Code (Clause 2, Article 346.16 of the Tax Code of the Russian Federation). In turn, paragraph 2 of Article 254 states that the cost of inventory items also includes commissions. In all other cases, the commission does not reduce the income of the committent using the simplified tax system.

And how are the incomes of the “simplified” committent taken into account if the commission agent withholds his remuneration from the funds received from the buyer? In this case, the amount of the committent's income in the book of income and expenses will be reflected already minus remuneration. That is, it will be equal to the amount actually received on the account of the committent. Therefore, we recommend using this method of calculation.

Taxpayers applying the “simplification” are entitled, in accordance with subparagraph 8 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, when determining the tax base, to reduce the income received by the amount of VAT on the goods (works, services) purchased. True, this can be done only if the cost of such goods (works, services) is included in the costs in accordance with the closed list given in Article 346.16 of the Code.

But there is another point of view. It is as follows: regardless of whether the costs of goods (works, services) reduce income or not, it is still possible to recognize the amount of VAT paid as part of the expenses. Indeed, in subparagraph 8 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation there is no restriction in terms of recognizing as expenses only VAT amounts on expenses from a closed list. Taxpayers who hold this point of view will have to defend it in court.

value added tax

A consignor using the simplified tax system does not issue an invoice for his goods to the commission agent. The obligation to compile it is assigned only to VAT payers, and the “simplifier” is not such (clause 2 of article 346.11 of the Tax Code of the Russian Federation).

Should not issue an invoice and a commission agent to buyers when selling goods of a consignor using the simplified tax system. After all, the seller of goods remains the committent, and he is exempt from paying VAT.

If the commission agent erroneously calculated and presented VAT for payment, then the tax must be paid to the budget in the amount indicated in the invoice issued (clause 5, article 173 of the Tax Code of the Russian Federation). The party to the commission agreement who received the amount of tax must pay VAT to the budget. If the commission agent transfers the amount of tax to the committent, then the latter must pay VAT to the budget. If money without VAT was transferred to the committent, then the commission agent must pay tax to the budget.

Some taxpayers believe that if they do not pay tax in this situation, they will not face liability. At the same time, they refer to the fact that the “simplified” committent is not a VAT payer. And liability under Article 122 of the Tax Code of the Russian Federation (for non-payment of tax) applies only to taxpayers. Fines under Article 75 of the Code can also be collected only from tax payers.

However, this approach is erroneous. The obligation to pay tax to the budget in the event that the “simplifier” presented VAT to the buyer is spelled out in paragraph 5 of Article 173 of the Tax Code of the Russian Federation. Therefore, it will not be possible to avoid penalties in case of non-payment of VAT received from the buyer to the budget.

It should be noted the features of accounting for "input" VAT. If the commission agent purchases goods for the “simplified” committent, then the commission agent reissues the invoice received from the buyer for these goods to the committent. The latter, in turn, does not have the right to accept the amount of VAT for deduction, since it is not a payer of this tax. But the committent can take into account the tax as part of the expenses (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Commission agent and UTII

The system of taxation in the form of a single tax on imputed income can only be applied to certain types of entrepreneurial activity listed in the Tax Code. Particularly in retail. Therefore, in practice, a dispute arose: how to regard trade under a commission agreement if it is carried out at retail? As a separate type of activity - intermediary services or as a retail trade in goods?

The commission agent does not sell goods, he sells services. Intermediary services do not apply to the types of activities for which the single tax on imputed income. For commission trading, the commission agent must apply either the “simplified system”, if he switched to this regime, or common mode taxation.

However, there is another point of view. Representatives of the Ministry of Taxation of Russia believe that commission agents that actually sell goods at retail can be transferred to payment of UTII in the manner established for taxpayers engaged in retail trade. In support of their position, they present the following arguments.

According to the provisions of Article 346.27 of the Tax Code of the Russian Federation, retail for the purposes of UTII is the sale of goods and the provision of services to customers for cash, as well as using payment cards. This definition allows us to assert that the current tax legislation does not differentiate, for the purposes of switching to the payment of UTII, the trade in the goods of the consignor and the trade in the taxpayer's own goods, since the main criterion for the transition to the payment of UTII is the form of settlement with buyers. In addition, the committent delegates its powers to sell the goods to the commission agent, and the commission agent actually carries out trade. Therefore, the taxation of an organization that has switched to paying UTII and sells not only its own goods, but also the goods of the committent, is carried out in accordance with Chapter 26.3 of the Tax Code of the Russian Federation.

If taxpayers do not agree with the latter point of view, they will have to defend their position in court. It should be noted that the judiciary does not have a unanimous opinion on this issue. In the practice of federal courts, decisions were made, both allowing taxpayers engaged in retail trade in commission goods to apply the general taxation regime, and obliging them to pay UTII.

The form of this document was approved by order of the Ministry of Taxes of Russia of October 28, 2002 No. BG-3-22 / 606.

The document was approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914.

Read more about the procedure for document flow under a commission agreement in one of the next issues of the magazine. - Note. ed.

How can the sale of goods under a commission agreement be beneficial? To whom and in what cases it makes sense to choose it? How to draw up a commission correctly and to the mutual satisfaction of the parties? How is it carried out commission trading scheme if the commission agreement is concluded between organizations using different modes taxation? We will answer these and other questions in our article.

It is convenient to trade consigned goods in the MySklad service. In it, you can accept goods for sale with a commission agreement, keep records of them, automatically generate a report to the consignor after the sale, view profitability, issue a return if the goods are not sold. Register and try now: it's free!

Benefits of trading under a commission agreement

If you are a retailer and have found a supplier who is willing to give you goods for sale under a commission agreement, you are in luck. And especially lucky if you're just getting into the business. The law allows you to give money for goods issued under a commission agreement after it has been sold. That is, the commission trading scheme allows you to start working without large investments and without special risks.

If you produce a product or buy it in large quantities for subsequent retail sale at different points, then a commission trading scheme can also be beneficial for you. At a minimum, this will increase the sales market. Some small shop, located in a place where you yourself would not work, can quickly sell goods that you do not sell at traditional outlets. At the same time, the store may not be able to afford the purchase of a batch of such goods, but it will be happy to take it on a commission.

The commission trading scheme is also beneficial because it is easier to issue a return of goods with it than under a sales contract. If the product was purchased under the "purchase and sale" scheme, then in order to return it from the store back to the supplier, it is necessary to carry out a reverse sale. This creates problems in terms of taxation - when one of the participants in the transaction does not pay VAT, the second one loses money, since it cannot accept VAT for deduction. If the delivery of goods is framed under a commission agreement, this problem does not arise. The intermediary simply writes off the goods from the off-balance sheet and returns them to the supplier. However, when returning goods taken on a commission, there are some subtleties, and we will return to them in this material.

How commission trading works

In a simplified form, this scheme looks like this. The supplier (consignor) gives his goods for sale to an intermediary (commission agent). In this case, the ownership of the goods does not pass to the latter. The commission agent sells the goods to the buyer, acting on his own behalf, but at the expense of the committent. As soon as the goods are sold, the committent ceases to be its owner. The commission agent reports to the supplier, gives him the proceeds for the goods and receives his remuneration.

So, how to make a commission correctly? Let's say a certain company is going to give goods to a store for sale. First of all, the supplier and the store draw up a commission agreement, which specifies which of them is the commission agent, who is the committent, and also indicates that the first on behalf of the second will sell goods for a fee. The amount of remuneration is also better written in the contract. It can be either a fixed amount from each item sold, or a certain percentage of sales. The law, namely Article 51 of the Civil Code of the Russian Federation, obliges the commission agent to report to the committent on sales. The deadlines for submitting the report are not regulated, but it is also better to prescribe them in advance. The commission agreement may be concluded for a fixed term or be indefinite. Whether to indicate the territory of its execution is also decided by the entrepreneurs themselves. A sample commission agreement can be downloaded from our library of document forms.

The commission agreement has been concluded. What's next? Then the goods are transferred to the store, which is accompanied by an act of acceptance and transfer of goods for a commission and an invoice TORG-12. Sample act of acceptance and transfer, as well as waybill, you can download on our website. The act of acceptance and transfer of goods for commission is necessary if it is prescribed in the contract. If there is no such condition, then an invoice is sufficient.

The consignment of goods arrived safely at the store, and the commission agent begins to sell. By law, the sale of goods must begin no later than the day after its receipt. After a certain amount is sold, either passed reporting period specified in the contract, the store draws up a commission agent's report. It indicates how many units of the item were sold, at what price, and how much the reward is. As we wrote above, it is better to specify the terms for submitting the report in the contract, although this is not required by law. You can agree to provide it every week or every month. A sample of the commission agent's report is on our website.

In addition to the report, it is recommended to draw up and sign an act on the provision of services between the parties. Indeed, by making transactions on behalf of the committent, the commission agent renders him a service. This is what the document is about. The amount in the act is the amount of the commission agent's remuneration for the reporting period.

Together with the report, the intermediary transfers the proceeds to the supplier and withholds his commission. Another option is also possible, when the committent takes all the money received and only then transfers the remuneration to the commission agent. Further, the cooperation continues or ends.

If the committent is not satisfied with the commission agent's report, then he must report this within 30 days from the date of receipt of the document. However, this period can be changed by prior agreement of the parties.

Automation greatly simplifies the commission trading process. The MySklad service offers the best solution for both the consignor and the commission agent. In the system itself, you can create a commission agreement, take into account the shipment and acceptance of goods, record sales of commission goods, and automatically generate commission agent reports. At the same time, in all created forms and reports, the proceeds for the sold goods, commission agent's remuneration, VAT and other necessary amounts are instantly calculated.

Now let's see what the special cases law tells us.

Commission trading: special cases

The commission agent sold the goods for more or less than expected

Let's say the goods sold so well that the store decided to raise their prices. In this case, the commission agent managed to obtain an additional benefit, which, according to the law, he must equally share with the committent. Unless, of course, other conditions are provided in the contract. And here it is necessary to pay attention to one important detail concerning the processing and payment of this money. According to the letter of the Ministry of Finance of Russia dated June 5, 2008 No. 03-03-06 / 1/347, before part of the profit is paid to the commission agent, the committent must display this entire amount in income that is subject to income tax. And only after that, accrue what is due to the commission agent.

If, for some reason, the goods did not sell out at the agreed price, and the store lowered it, then there are two possible scenarios.

1. The store proved to the consignor that it was not possible for him to sell the goods more expensively, and this move prevented even greater losses. In this case, the commission agent will not be required to return the difference.
2. The store failed to prove that lowering the price was a necessary step. Then, alas, the commission agent will have to compensate the supplier for the loss.

By the way, it is not forbidden to prescribe these cases in the commission agreement. In addition, conditions can be added to it that, before changing prices, the commission agent must ask permission from the committent.

The contract was not fulfilled

Let's say that part of the goods that the consignor delivered to the store turned out to be defective, or the agreed quantity of goods was not delivered, or for some other reason the commission agreement cannot be executed due to the fault of the supplier. In this case, the law prescribes that the committent still pay the commission agent remuneration, as well as reimburse expenses. If the commission agreement cannot be executed due to the fault of the store, then, in turn, he will have to compensate for the damage to the committent.

Subcommittee

Imagine that the store has found another profitable outlet, which is operated by another company. In this case, he has the right to conclude a subcommission agreement with this company. Then the commission agent is responsible for the actions of the subcommission agent to his committent, and for the second store he himself becomes a committent. And a few important notes. Sub-commission is possible, unless otherwise stipulated in the commission agreement. At the same time, the committent is not entitled to enter into relations with the subcommission agent, unless, again, otherwise provided by agreement of the parties.

The commission agent did not sell any goods during the reporting period

If all the goods remain in the warehouses and shelves of the store, the store has the right to return them to the consignor. The return of goods, as well as its receipt, is issued by waybill TORG-12.

The service for managing trade MySklad will help to significantly facilitate the processing of the return of goods from the commission agent to the consignor. The system has special forms in which the return is registered, and the entered data is automatically transferred to all reports that are related to the execution of the commission agreement.

Return of goods to the commission agent from the buyer

Let's say that a retail customer wants to return an item for some reason.

Given that, when selling goods to a client, the commission agent concluded a sale and purchase agreement with him on his own behalf, then he draws up the refusal of this transaction.

If the buyer returns the goods due to defects found, the responsibility for them must be shared between the commission agent and the committent. If the goods were damaged due to the fault of the store, then the costs to the buyer are reimbursed by him. And if it turns out that the supplier is at fault, the commission agent will be entitled to reimbursement of expenses and remuneration.

The goods may be returned before the commission agent's report is signed by the parties, or after. In the first case, the intermediary makes an entry in the report for the return amount with a minus sign. In the second, the wholesale buyer, returning the goods, draws up an invoice in the name of the commission agent. If the final buyer is a retail customer, then he must write an application for the return of the goods. After that, the commission agent returns the goods to the consignor, accompanied by a return invoice in his name, as well as an invoice. Based on these documents, the committent will be able to reduce its VAT payable.

Invoices for commission trading

Retail commission invoices

In our example, where the commission agent is the store, the latter does not issue invoices to customers, since in retail trade this document replaces a cash receipt with a separate line for VAT. The committent also does not issue invoices to the commission agent. But at the same time, the store issues an invoice to the consignor for the amount of its remuneration based on the results of the reporting period.

The law does not require our retail store that sells on a commission basis to keep an invoice log.

The KKT control tape indicators (only indicators, not the tapes themselves), as well as copies of the tapes, are transferred to the committent along with the commission agent's report, and the committent already registers them in his sales book in order to charge VAT on the cost of goods sold.

Moreover, if the store, in addition to the goods of the consignor, also sells its own goods, then accounting for these goods must be separate. With the help of the MySklad trading program, you can easily fulfill this requirement. The program shows the commission agent how many of his own goods, and how many goods received under the commission agreement. The committent sees in the system how many of his goods are sold and who has them.

Wholesale commission invoices

Now consider the situation when the commission agent sells goods in bulk on behalf of the committent, and both are VAT payers. In this case, invoices are mandatory accounting documents for them.

Since, under the terms of the contract, the commission agent makes transactions with third parties on his own behalf, he also issues all invoices on his own behalf. The number of the document is assigned in accordance with the chronology of the agent. The invoice must be issued in two copies. One must be transferred to the buyer, the second must be filed in the journal of invoices issued. In this case, the invoice for the sale of commission goods does not need to be registered in the sales book of the commission agent.

And the committent issues and enters in his sales book an invoice addressed to the commission agent already numbered in accordance with his chronology. This document is not registered in the reseller's purchase book.

At the same time, the indicators of the invoice that the commission agent issues to the buyer are reflected in the invoice that the supplier issues and registers in his sales book. The committent must also issue two copies - transfer one to the commission agent, and keep the second in his register of issued invoices.

The document received from the committent is filed by the commission agent into the register of received invoices.

Based on the signed report and the relevant act, the commission agent issues a separate invoice to the committent for the amount of his remuneration for the reporting period. This document is registered with the commission agent in the sales book, and with the committent - in the purchase book.

If the commission agent sells the supplier's goods to the buyer at the same time as his own goods, then the buyer can issue a single invoice for these goods.

For more information on issuing invoices for commission trade, see the letter of the Ministry of Taxes of Russia dated May 21, 2001 No. ВГ-6-03/404.

Commission agent on the simplified tax system - committent on the simplified tax system

If the commission agreement was concluded by companies, each of which applies the simplified taxation regime (STS), then the commission agent, if there are questions about how to calculate taxes, must refer to Article 251 tax code RF. It explicitly states that when determining the tax base of a commission agent, property and funds received by him in connection with the fulfillment of obligations under a commission agreement are not taken into account as income. Income received as a reimbursement of expenses incurred for the committent is also not taken into account. That is, only the commission is considered income. Accordingly, the proceeds from the goods sold are not taken into account as income. If the committent on the simplified tax system compensates the commission agent for the simplified tax system for any expenses, this money is also not taxed.

The date of receipt of income from an intermediary-“simplifier” is the date of receipt of remuneration from the committent to his account. If, under the terms of the contract, the commission agent withholds his remuneration from the funds received from buyers, then the date of receipt of income is the day the money is received at the cash desk. At the same time, it does not matter that the report may not yet be signed, since advances are also included in the income of companies on the simplified tax system.

Expenses are recognized only after they are actual payment. Moreover, those expenses that the consignor reimburses by law (for example, for renting a warehouse where goods are stored) are not considered expenses from the commission agent.

As for the committent, according to the letter of the Ministry of Finance No. 03-11-11 / 16941 of May 15, 2013, the entire amount received from the sale of goods, including commission, is recognized as his income. Yes, in the scheme “commission agent on the simplified tax system - committent on the simplified tax system”, the remuneration paid by the committent, alas, cannot be attributed to his expenses, and the tax on him will have to be paid. But! In the event that the commission agent withholds his commission until the funds are transferred to the committent, the income will legally be equal to the amount that was actually received on the supplier's account. So, if the committing company is on the simplified tax system, then it is better to prescribe just such an option in the contract.

The day of receipt of income is recognized as the moment of receipt of funds to the settlement account or cash desk of the supplier.

The consignor on the simplified tax system is not required to issue an invoice for its goods, because. the obligation to draw up this document rests solely with the VAT payer.

The commission agent on the simplified tax system - the committent on the OSNO

If the commission agent trades in bulk and at the same time is a "simplistic", and the committent works for common system taxation, the intermediary will have to issue invoices. The fact is that the actual seller to third parties is the committent on the OSNO, and not the commission agent on the simplified tax system, so the intermediary must calculate the value added tax for the supplier and present the invoice to the buyer. The scheme is the same as we wrote about above. The commission agent makes two copies of the document, one of which is presented to the buyer, and the second is filed into the register of issued invoices, without registering it in the sales book. The indicators of these documents are reflected in the invoices that the committent issues to the commission agent and registers in his sales book.

And we recall that in retail trade, the invoice is replaced by a cash receipt with a separate line for the amount of VAT.

The supplier reflects the received revenue on the basis of the report received. Therefore, in the case when the commission agent is on the simplified tax system, and the committent is on the OSNO, it is important to reflect the procedure and terms for its provision in the contract. If it arrives later than the deadline, the supplier will still have to pay VAT on time.

The intermediary does not issue an invoice for the commission fee to the committent, since the fee of the commission agent on the “simplified” tax is not subject to VAT.

In the opposite situation, when the committent is on the simplified tax system, and the commission agent is on the OSNO, the intermediary should not issue an invoice to buyers, because. the seller is in fact the supplier, and he is exempt from VAT.

Example 3. A "simplistic" consignor sells his goods through a commission agent who applies the usual taxation system. The commission agent increases the value of the goods by the amount of VAT and issues an invoice to the buyers. The amount of VAT is not transferred by the consignor to the budget

According to paragraph 1 of Art. 990 of the Civil Code of the Russian Federation, under a commission agreement, a party (commission agent) undertakes, at the instruction of the other party (principal), for a fee, to make one or more transactions on its own behalf, but at the expense of the principal. At the same time, things received from the committent are the property of the committent (Article 996 of the Civil Code of the Russian Federation). That is, when the commission agent sells the goods of the consignor on his own behalf, the goods are sold by the consignor.

Therefore, if the committent is not a VAT payer, the commission agent performing the actions for the sale of goods must sell the goods without VAT. The fact that the commission agent applies the ordinary taxation system and is a VAT taxpayer does not matter.

In accordance with the letter of the Ministry of Taxation of Russia dated May 21, 201 No. VG-6-03 / 404, if the commission agent (agent) acting on his own behalf sells goods (works, services) of the principal, the intermediary issues an invoice in two copies in one's own name. He gives one copy to the buyer, and keeps the second. Such an invoice is not registered in the reseller's sales book.

The indicators of the invoice issued by the intermediary to the buyer are reflected in the invoice issued by the committent (principal) to the intermediary. It must be registered in the book in the sales ledger of the committent (principal) (clause 24 of the Rules for maintaining registers of received and issued invoices, purchase books and sales books for VAT calculations, approved by Decree of the Government of the Russian Federation of December 02, 2000 No. 914 (as amended by the Decree of the Government of the Russian Federation of February 16, 2004 No. 84)).

In paragraph 5 of Art. 173 of the Tax Code of the Russian Federation stipulates that if the committent, who received money from the commission agent in the form of the cost of goods with VAT, is obliged to transfer the amount of value added tax to the budget, despite the fact that he is not a VAT taxpayer. Thus, if legal entities, who are not VAT payers, issue invoices to buyers with the allocation of the amount of tax, then they are obliged to pay tax to the budget.

This article is addressed to agents and commission agents on the simplified tax system who purchase goods, works, services from suppliers on the fixed-line tax system for customers on the fixed-line tax system. From this article you will learn why in 2015 such an intermediary may need to change the scheme of work, and how he can draw up contracts, source documents and report to the tax office.

1. How it was

In many types of business, suppliers of goods, works, services prefer to work with a small number of professional intermediaries. At the same time, an agency (or commission) agreement was often concluded between the supplier and the intermediary, in which the intermediary makes transactions with buyers acting as an agent (or commission agent) of the supplier. In more complex cases, the intermediary could involve a subagent. The agent or subagent, in turn, concluded on its own behalf with the buyer a contract for the sale of goods, or for the provision of services for a fee.

In practice, in the described scheme, the supplier and the intermediary could not fully comply with the rather strict requirements of the current rules for filling out invoices. The latter, we recall, require almost a mirror match between the details of the invoices issued by the suppliers to the intermediary (on the one hand) and the invoices re-issued by the intermediary to the buyer (on the other hand).

In practice, invoices issued by the supplier to the intermediary and re-issued by the intermediary to the buyer could differ slightly from each other in some details, both due to technical errors and due to business requirements. This fact was not a big problem, since in the previously used tax authorities In the VAT control system, such differences between invoices were not critical. In rare cases, when such differences raised questions from tax officials, the questions were removed by providing explanations to the tax inspectorate on the discrepancies identified. So until 2015 the requirements of the rules for filling out invoices “slept”, and their rigidity was compensated by the optionality of their implementation.

2. New VAT control scheme

Many have already heard that since the 1st quarter of 2015, control over VAT has been tightened. The essence of the new control system is that the tax authorities intend to control the entire chain of resale of goods, works, services automatically (by robots, not people) using a continuous method in the current mode using a single database of all invoices throughout the country. Obviously, the robot does not know fatigue and does not turn a blind eye to non-critical errors, so there is a risk that the new VAT control system will “wake up” those requirements of the rules for filling out invoices that were previously considered “sleeping”. In this case, the intermediary and the seller will receive from tax office automatically generated claims to explain any existing discrepancies between their invoices. And if the intermediary and the supplier do not have enough resources or arguments to explain all the discrepancies, the buyer on the OSN will be denied a VAT deduction and he will pay more money to the budget.

3. Consequences for intermediaries on the simplified tax system

Learning about new system VAT control, many considered it reasonable to abandon agency and commission agreements and switch to working with each other under the resale scheme under contracts for the sale of goods, or for the provision of services for a fee. In this case, the intermediary simply purchases goods or services from the supplier and resells them to the buyer. This does not require a "mirror" correspondence between the invoices issued by the supplier to the intermediary and the intermediary-buyer and, as a result, the intermediary is not required to disclose its buyers to the supplier.

However, this solution is not for everyone. If the intermediary is not a VAT taxpayer (applies the simplified tax system), then for the buyer on the OSN, the cost of goods and services in the resale scheme will increase by the amount of VAT compared to the scheme of work under an agency or commission agreement.

To avoid this problem, the intermediary can switch to the use of DOS. However, the use of DOS significantly increases additional administrative and, possibly, tax costs for the intermediary. In conditions economic crisis when intermediaries operate at extremely low margins, such additional costs may not be acceptable.

What should an intermediary on the simplified tax system do if

• the supplier offers to purchase goods, works, services from him under contracts for the sale of goods (or paid services), and
• the buyer applies DOS and wishes to recover VAT from the budget on the cost of goods, works, services, and
• the intermediary is not ready to switch to the use of DOS?

4. Possible Solution: Intermediary - Buyer's Agent

The intermediary will satisfy the wishes of the supplier and the buyer and will remain on the simplified tax system if he concludes an agency or commission agreement with the buyer. In this case, the intermediary will purchase goods, works, services from the supplier under a contract for the sale of goods (or paid services) acting on its own behalf as an agent (or commission agent) of the buyer.

In this case, the intermediary will receive from the supplier invoices for goods, works, services purchased by the intermediary for the buyer and reissue the indicated invoices to the buyer on his own behalf. There is nothing new and complicated in this requirement for the intermediary, if the intermediary has already reissued invoices to buyers before, working as an agent or commission agent of the supplier.

Compared to the work of an intermediary as a reseller (if the intermediary purchases goods or services from the supplier and resells them to the buyer), the new scheme of work is easier for the intermediary, since it allows the intermediary not to exceed the revenue limit for applying the simplified tax system.

Compared to the intermediary acting as an agent or supplier commissioner, the new arrangement will be safer and easier for the intermediary, since the intermediary will not be required to disclose its customers to the supplier. For the supplier, the new scheme of work is also safer and easier, since he will issue invoices to the intermediary (his direct counterparty), and the supplier does not need to collect and verify the details of the many buyers with whom the intermediary works.

5. How can an intermediary receive remuneration in the new scheme

If earlier the intermediary worked as an agent or commission agent of the supplier and received agency (commission) remuneration from the supplier, and not from the buyer, then in the new scheme of work, the intermediary can continue to receive remuneration from the supplier practically on the same commercial terms. Since in the new scheme of work, the intermediary purchases goods from the seller under a sales contract, or services under a contract for the provision of services for a fee, such remuneration can be issued by providing the intermediary with the so-called retro-discount (or premium) for the volume of purchases of goods, works, services by the intermediary from the seller for a given reporting period.

By agreement with the seller, such retrodiscounts (premiums) can either reduce the cost of goods, works, services sold by the seller (and VAT on them), or not reduce. In the latter case, retrodiscounts (premiums) will be easier to apply.

6. How to justify the lack of remuneration from the buyer

In the new scheme, the intermediary will conclude an agency or commission agreement with the buyer. Formally, such an agreement is considered paid, that is, it gives the intermediary the right to receive remuneration from the buyer. However, in the case under consideration, the intermediary already receives remuneration from the seller in the form of a retro discount (or premium) and the intermediary does not expect remuneration from the buyer.

At the same time, the buyer may feel uncomfortable having a formally compensated contract with an intermediary without any remuneration, since, theoretically, the tax authorities can try to calculate some benefit of the buyer under such an agreement and try to tax it.

This issue is easily removed by specifying in the contract with the buyer the remuneration of the intermediary in a nominal amount, for example, 1 ruble for the reporting period. At the same time, it is worthwhile to additionally indicate in the contract that the accrual and payment of remuneration occurs subject to the achievement of the total amount of remuneration under the contract of a certain large amount, for example, 1 thousand rubles. As a result, in fact, no remuneration needs to be paid, while there is no reason for tax claims. Such a solution has long been used in the market, for example, by travel agencies and tour operators.

7. Analysis of an example of work according to the new scheme

In connection with the complicated conditions of work with VAT, we propose to change the angle of view. If earlier the Intermediary entered into an intermediary agreement with a major supplier, now it is possible to conclude an intermediary agreement with a client. In this case, the intermediary acts at the expense and in the interests of the client and concludes an agreement with a major supplier on its own behalf. Then the real Buyer will receive documents with VAT for the entire amount spent by him on goods and services with the least risks (the Intermediary will reissue the documents in a mirror way). And the Intermediary will receive remuneration from the Supplier, with whom a separate agreement will be concluded for the payment of premiums (or retro bonuses), which are not subject to VAT. The condition for receiving this premium may be, for example, the fulfillment of the total volume of services ordered from a major supplier and the amount of the premium may not be tied to a specific Buyer (Principal). In this case, all parties remain in their interests. The Buyer recovers VAT on all his expenses, the Supplier does not lose customers, and the Intermediary receives remuneration from the Supplier in the form of bonuses that are not subject to VAT (and VAT is not needed for the Intermediary - it is simplified!). Do not forget that one of the essential conditions of mediation agreements is the procedure for calculating and paying the remuneration of the intermediary. Under the new scheme, it is possible to assign remuneration for the Intermediary received from the Buyer (Principal) in the form of a fixed amount - for example, 50 rubles per year or 1 ruble. per month. So, for example, do travel agencies and tour operators.

Consider a new scheme of work on an example.

Example:

Agency (USN) "A" is an intermediary between a large service provider (OSN) "P" and two customers-buyers (OSN) - "K1" and "K2".

Until April 2015 the agency worked with the seller under the "old" commission agreement, and with the buyers - under the "old" paid services agreement.

From April 2015 the agency switched to work with the seller "P" under the "new" contract for the provision of services, and with the buyers "K1" and "K2" - under the "new" commission agreement, while the seller "P" issues one invoice for services to the agency and an act for the month, and the agency reissues invoices and acts for services on its own behalf to each client-buyer separately.

Agency "A" receives remuneration from supplier "P" in the form of a retro discount (premium) for the volume of purchases that does not change the cost of services provided by supplier "P" (and VAT on them). Amount of retrodiscount (premium) for April 2015 amounted to 40 rubles.

Relations with the buyer "K1":

Services to the buyer "K1" are provided on a prepaid basis.

December 2014- the buyer "K1" transferred to the agency an advance payment of 1180 rubles, incl. VAT 180 rubles, and the agency transferred this advance to the seller. The seller (committent) issued an advance invoice to the agency (commission agent), the agency re-issued an advance invoice to the buyer "K1"

January 2015- sales of 100 rubles, in addition, VAT 18 rubles. total 118 rubles.

April 1, 2015 based on the letter received from the buyer, buyer "K1" and agency "A" transfer the balance of the transferred advance to a new commission agreement between them. (Alternatively, the Agency could return the advance to the Buyer in cash, but in this case, the parties agreed to transfer the advance to a new contract).

April 2015- sales of 200 rubles, in addition, VAT 36 rubles. total 236 rubles.

At the end of Q2 2015 the balance of the advance not offset by the sale is 700 rubles, in addition to VAT 126 rubles. If earlier the buyer "K1" presented VAT on this advance for deduction, then at the end of the 2nd quarter (in June), the buyer charges VAT to the budget on the balance of the advance. This is because the contract for the provision of services has been terminated. In accordance with subclause 3, clause 3, article 170 of the Tax Code, the buyer "K1" is obliged to restore the VAT previously accepted for deduction when terminating or changing the subject of the contract.

Relations with the buyer "K2":

Services to the buyer of "K2" are provided on a post-paid basis.

January 2015 - sales of 100 rubles, in addition, VAT 18 rubles. (total 118 rubles), then payment

April 2015 - sales of 200 rubles, in addition, VAT 36 rubles. (total 236 rubles), then payment

Bonus relationship:

May 2015 - A large service provider "P" accrued and paid Agency "A" a premium for sales in April - 40 rubles. (NDS is not appearing). Since the Agency applies the simplified tax system, it will take into account the premium as income in the book of income and expenses at the time of payment, that is, in May 2015.

Document flow for the sale to the buyer "K1" in April 2015. on the data from the example is as follows.

As you can see in Figure 1, the workflow in the new scheme looks like this:

1. Supplier "P" submits to Agency "A" an act of work performed and an invoice for services sold for 236 rubles. including VAT
2. Agency "A" reissues the certificate of completion and invoice for the same 236 rubles, incl. VAT. To do this, Agency "A" issues an invoice in the name of the Buyer "K1", in which the Supplier "P" * is indicated in the "Supplier" column. Agency "A" attaches to the specified invoice a copy of the invoice received from Supplier "P", certified by the signature and seal of Agency "A".
3. Agency "A" also sends to the Buyer "K1" (Principal) a Report (act) on the execution of the commission order.

Templates of a commission agreement, a report (act) on the execution of an order, a letter on the transfer of an overpayment, as well as an example of filling out invoices by an intermediary, see in Applications 1, 2 to Article.

8. How does an intermediary prepare invoices and report VAT

The intermediary on the simplified tax system is not a VAT payer. However, under the new VAT control scheme, the tax authorities need to obtain information on goods, works and services subject to VAT sold through an intermediary on the simplified tax system. Therefore, in order for the buyer to be able to reimburse VAT from the budget without any problems, it is important that the intermediary on the simplified tax system correctly draws up invoices that he reissues to the buyer for the amount of goods, works, services purchased for him and reports to his tax office.

An example of filling out an invoice by an intermediary on the data of the above example is given in Appendix 2 to Article. Please note that in lines 2, 2a, 2b of invoices, the intermediary indicates the details of the real supplier. There is a formal requirement that the date of this invoice was identical to the date of the invoice from the supplier. The intermediary must put his own invoice number - through. As a result, there is practically no information on the intermediary in the invoice (the date is from the supplier's invoice, the seller's details are the supplier's details, the range of goods is the same as the supplier's). Information that the invoice was issued by an intermediary can be indicated in an additional field.*

In connection with the introduction by the tax authorities of a new VAT control scheme, an intermediary on the simplified tax system, which acts as an agent (or commission agent) of the buyer, must be formed quarterly and sent to the tax office in in electronic format invoice accounting log, which contains the data of all invoices received by the intermediary from sellers and reissued by the intermediary to buyers for goods, works, services purchased for them. An example of an intermediary filling out a register of issued and received invoices is given in Appendix 2 to Article. detailed information on how an intermediary generates an invoice accounting log and send it to the tax office is given in Annex 3 to Article. If the intermediary is not a VAT payer (for example, pays a single tax under the simplified taxation system), then he must provide a register of issued and received invoices to the tax office by the 20th day of the month following the reporting quarter. VAT intermediaries provide this journal as part of the VAT return, but by the 25th day of the month following the quarter.

If the intermediary did not have time to send the magazine to the tax inspectorate within the specified time, then the magazine must be sent later. If you do not send the magazine to the tax office, most likely the buyers will not be able to recover VAT from the budget and will lose money on this. The fine for an intermediary for a magazine not sent on time is insignificant (200 rubles). Systematic failure to complete and not send the journal to the tax office can be qualified as a gross violation of accounting rules, which is punishable by a fine of up to 30 thousand rubles. Ignoring the obligation to submit a register of received and issued invoices to the tax office will result in a refusal to deduct VAT from the final buyer, because the VAT “chain” is interrupted. If he works for the DOS, then this is important to him. Accordingly, in order not to lose a client, an intermediary must provide a register of received and issued invoices on time.

In addition, the intermediary on the simplified tax system is obliged to ensure receipt of requests from the tax office sent electronically. If within 10 days the intermediary does not confirm receipt of an electronic message from the tax inspectorate, the inspectorate has the right to block the intermediary's settlement account.

9. If the supplier is one, but there are many buyers

It also happens vice versa. There is only one customer, but many service providers. What is the correct way to issue an invoice?

In the first case, the intermediary reflects in the invoice data on the product (service) in the part that he provided to the Buyer, despite the fact that the invoice received from the Supplier contains information about all deliveries of services for the month. But this "partial" invoice is still attached with a copy of the "large" invoice from the Supplier. For example, the Intermediary purchased services for various Buyers for a total of 472 rubles. He received from the Supplier an invoice and an invoice for the total amount of 472 rubles. For its Buyers, the Intermediary issues separate invoices for 236 rubles. But it attaches a copy of the invoice and invoice from the Supplier for the entire amount - for 472 rubles. This point of view was reflected by the Ministry of Finance in its letters dated 14.03.2014 N 03-07-15 / 11221, dated 02.08.2013 N 03-07-11 / 31045, as well as the Federal Tax Service of Russia in its letter dated 04.18.2014 N GD-4- 3/ [email protected]

Or maybe a different situation. For example, the Intermediary provides transport services. However, for this he needs to use the services of several service providers. And there is only one buyer. In this case, the Intermediary issues one invoice to the Buyer listing all the services rendered on the same date, and attaches to it copies of all invoices received from real Service Providers, certified by their seal. In this case, all service providers will be listed in the "Seller" field separated by a semicolon. If incoming invoices are issued with different dates, the Intermediary reissues several invoices with the same dates. Combining invoices with different dates is formally prohibited.*

10. Answers to the questions of the tax office

The tax inspector may ask the intermediary for an explanation why buyers pay the intermediary for goods, works, services with VAT, and the intermediary does not pay the specified VAT to the budget. To remove this issue, the intermediary should explain in writing to the tax office that the intermediary works under a commission agreement. An example of a response to such a request is given in Annex 4 to Article.

Besides tax inspector may request clarification why income for tax purposes does not include all amounts of money that come to the intermediary's account. In response to such a request, it is advisable to answer that the company's income is discounts (premiums) from the supplier, as well as a commission. An example of a response to such a request is given in Annex 5 to Article.

Applications:

1. Example, report on the request of the tax office for VAT
2. at the request of the income tax office.

Intermediary services are considered to be the performance by an intermediary company of certain actions for the company ordering these services. At the same time, an agreement called an agency agreement (orders / commissions) is necessarily concluded. In it, the customer (Principal) instructs the contractor (Agent) to perform certain services for a fee. In the future, the agent, realizing the obligations assumed, has the right to act on behalf of the customer or his own, but always at the expense of the principal (Article 1005 of the Civil Code of the Russian Federation).

Such an agreement stipulates (but not necessarily) the terms for fulfilling the terms of the agreement and submitting a report on the costs incurred with the attached documents. In the absence of such requirements in the contract, reports are submitted by the agent upon the fulfillment of obligations (Article 1008 of the Civil Code of the Russian Federation). In addition, the agreement specifies the amount of remuneration to the agent, which can be a fixed amount or a percentage of sales.

Intermediary services are subject to VAT at the rate of 18% if he is a tax payer. This rule also applies to the sale of VAT-free goods (Article 149 of the Tax Code of the Russian Federation), with the exception of medical goods, ritual services, and leasing of premises to foreign firms (Article 156 of the Tax Code of the Russian Federation).

The mechanism for applying an intermediary agreement is simple, but given the difference in the taxation systems of counterparties, we will understand the features that accompany the relationship between agents and principals in the field of recognition of income and expenses and taxation.

Principal on the simplified tax system - agent on the simplified tax system

All types of agency contracts have the same accounting principle for the purposes of calculating tax on the simplified tax system: the remuneration received by the agent increases tax base intermediary firms.

The date of recognition of income will be the day the funds are credited to the account. It depends on the terms of the agreement. If the agent, participating in settlements, withholds remuneration from the amount transferred by the customer in the course of the transaction, then the date of income is recognized as the day the funds are received. The agent must allocate the amount of remuneration and reflect it in the KUDiR. If it is transferred separately, then the agent will fix the income at the time of receiving the remuneration, and not the amount received for the execution of the contract. The amounts allocated for the performance of the contract are not taken into account in the agent's income, and the costs incurred for their implementation are not included in the costs.

Income from sales through an agent is recognized as income of the principal, depending on the specifics of the contract:

• if the agent participates in the settlements on behalf of the customer - the day the money is received from the implementation of the agreement to the account of the principal (clause 1, article 346. 17 of the Tax Code of the Russian Federation);
• when conducted by a sales agent on his own behalf - the day the money is received on the intermediary's account.

The amount of recognized income in this case is the sale value of the goods indicated in the agent's report.

Since companies on the simplified tax system (income minus expenses) costs can be taken into account only upon the fact of payment, the amounts transferred by the principal-customer will be recognized as expenses after the agent fulfills obligations (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Those. when the agent submits documents confirming the expense.

In practice, the relationship between the agent and the principal is as follows:

• when an agent participates in transactions, the amounts received from the customer for the implementation of the specified operations are credited to the agent's account, then transferred to counterparties upon fulfillment of the terms of the agency agreement. The agent reflects the acquisition of property for the principal on the off-balance account 002, since he is not the owner of the goods. When goods are transferred to the principal, the purchase amounts are debited from the account. 002. Since simplistic people are not VAT payers, they do not allocate tax in the amount of remuneration, respectively, and do not draw up invoices;
• without the participation of an agent in the calculations: in this case, no amounts are received from the customer to the intermediary's account, he only submits a report after the completion of the transaction and receives the agreed amount of remuneration.

An example of accounting support for the operations of an intermediary on the simplified tax system:

Operation
Receipt of funds from the principal
Transfer to the supplier
Receipt of goods from the supplier
Reflection of goods and materials for balance
Write-off of commission goods and materials
Reflected remuneration received

Agent on the simplified tax system - principal on the OSNO

If the principal firm applies OSNO, then its agent (even a simplistic), regardless of whose name he acts, is obliged to issue invoices with the allocation of VAT in them.

In accordance with the Civil Code of the Russian Federation, the principal, transferring the goods to the agent for sale, remains its owner until the moment of sale. The sale is carried out by the principal with the involvement of an intermediary, so the proceeds are taken into account by him when calculating income tax and VAT. The agent on the simplified tax system is remunerated from the principal's income, and his remuneration will be an expense without VAT, i.e. the agent does not issue an invoice for the remuneration in this case.

Invoices issued by the agent to the purchasers are recorded in the invoice register, and are not registered by him in his sales book, and are subsequently transferred to the principal as attachments to the report. The agent applying the OSNO fills out an invoice for the amount of his remuneration.

Accounting for transactions under the scheme "Agent on the simplified tax system - principal on the OSNO » it will show up in the ledger as follows:

Operation
Agent
Realization of services under an agency agreement		76/settlements with the principal (RP)
Receipt of funds from buyers
Transfer of funds to the principal minus remuneration
Agency fee revenue
Agency fee credited
Principal
Based on the agent's report, the implementation of services is reflected
Agent fee paid
Broken down costs for intermediary services
Purchasers of services charged VAT
Accounted for revenue minus the remuneration of the intermediary
Agent remuneration taken into account

A variation of the mediation agreement is the commission agreement. The peculiarity in the status of this contract in comparison with the agency counterpart is that the commission agent (intermediary) can act in it, fulfilling the instructions of the committent (customer of services), only on his own behalf, but at the expense of the committent. Accounting according to the scheme “commission agent on the simplified tax system - committent on the OSNO » will be the same as above.

Agent on OSNO - principal on USN

Art. 346.11 of the Tax Code of the Russian Federation exempts simplists from the obligation to pay VAT, therefore the agent of the principal on the simplified tax system does not calculate tax on transactions relating to the principal. But at the end of the transaction, the agent issues an invoice for the amount of remuneration, without registering it in the register (clause 3.1 of article 169 of the Tax Code). The VAT presented by the agent is subsequently taken into account by the simplified principal in the costs of the simplified tax system in the usual manner.

A feature of the recognition of income by the principal on the simplified taxation system is that, according to tax legislation, the revenue of the simplified is the entire amount of receipts to the account. Therefore, when the agent withholds remuneration from the funds received under transactions, the amount of income will be considered the entire proceeds from sales received on the agent's account.