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Simplification when providing agency services from income. Accounting and taxation with an agent-firm on a simplified basis. Agent on the simplified tax system: income and expenses

Income and expenses

When executing an order from a customer (principal, principal, principal), the intermediary (commission agent, agent, attorney):

  • receives income - revenue from the provision of intermediary services (remuneration) (clause 1 of Article 346.15, clause 1 of Article 249 of the Tax Code of the Russian Federation);
  • bears expenses (including input VAT) associated with the execution of the intermediary agreement, which, according to the terms of the agreement, are not reimbursed to him (letter of the Ministry of Finance of Russia dated May 17, 2006 No. 03-03-04/1/463).

Do not include funds received by the intermediary in the income taken into account when calculating the single tax:

  • from the buyer to the benefit of the customer (when selling goods);
  • from the customer to the supplier (when purchasing goods);
  • from the customer to reimburse the intermediary’s costs under the terms of the intermediary agreement.

This follows from subparagraph 1 of paragraph 1.1 of Article 346.15 and subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

Accounting for income and expenses

If an organization pays a single tax on income, include only the amount of intermediary remuneration (additional benefit) in the tax base (clause 1 of Article 346.18 of the Tax Code of the Russian Federation). However, this procedure applies only in cases where the funds associated with the execution of the transaction are received by the intermediary after the conclusion of the intermediary agreement. If the intermediary received these funds before signing the agreement, he must include them in income subject to the single tax. This was stated in the letter of the Federal Tax Service of Russia dated August 19, 2011 No. AS-4-3/13628.

Do not accept expenses for tax purposes (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). Discounts provided to buyers (customers) at the expense of intermediary remuneration do not reduce its amount (letter of the Ministry of Finance of Russia dated May 25, 2010 No. 03-11-06/2/80).

If an organization pays a single tax with a simplified tax on the difference between income and expenses, keep records of both income and expenses (Clause 2 of Article 346.18, Article 346.24 of the Tax Code of the Russian Federation). Costs associated with the execution of an intermediary agreement, which, according to the terms of the agreement, are not compensated by the customer, reduce the tax base. Depending on the type of expenses, take them into account under the corresponding cost item provided for simplification. For example, the costs of paying for the services of a subcommission can be classified as material expenses (letter of the Department of Tax Administration of Russia for Moscow dated June 29, 2004 No. 21-09/42913).

The expenses taken into account when calculating the single tax during simplification do not include:

  • the cost of property (including money) transferred by the intermediary to the customer in connection with the fulfillment of obligations under the contract;
  • costs that the customer must reimburse the intermediary under the terms of the contract.

This is provided for by paragraph 2 of Article 346.16, paragraph 1 of Article 252 and paragraph 9 of Article 270 of the Tax Code of the Russian Federation.

Recognize income from the sale of intermediary services only after payment (clause 1 of Article 346.16 of the Tax Code of the Russian Federation). That is, on the day the money is received from the customer into the bank account or at the intermediary’s cash desk (if the intermediary is not involved in the settlements).

An example of reflecting the income of an intermediary in the book of income and expenses. The organization applies a simplification and pays a single tax on income

Alpha LLC uses simplification. A single tax is paid on income.

In January, Alpha, as a commission agent, entered into a commission agreement for the sale of a consignment of goods. "Alpha" does not participate in settlements (the buyer transfers money directly to the seller). The price of goods under the contract is 590,000 rubles. (including VAT – 90,000 rubles). The amount of commission is 10 percent of the cost of goods sold, which is 59,000 rubles.

In January, the consignor transferred the products to Alpha. In February, Alpha shipped products to the buyer, the buyer transferred payment to the customer’s account. Alpha received the reward from the customer on March 3.

The date of recognition of income is the day payment for services provided is received. In March, income amounted to 59,000 rubles. Alpha's accountant reflected in .

Recognize expenses in the reporting period in which they were incurred and paid (Clause 2 of Article 346.17 of the Tax Code of the Russian Federation). Therefore, costs that are not compensated by the customer, if they are economically justified, should be taken into account when calculating the single simplified tax as paid. Recognize the input VAT on these expenses in the tax base after the expenses themselves are registered and the tax is transferred (subclause 8, clause 1, article 346.16, subclause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Situation: Does a simplified intermediary need to take into account additional income received when executing the customer’s instructions on more favorable terms than provided for in the contract??

Yes need.

By fulfilling an order under a contract, the intermediary, in addition to remuneration, can receive additional income (benefit). Having executed the order on more favorable terms than those provided for in the contract, the intermediary has the right to half of such income, unless another procedure is agreed upon (Articles 992 and 1011 of the Civil Code of the Russian Federation).

With simplification, income is generated in the same manner as for taxation of profits (cash method). At the same time, it is impossible to attribute the additional benefit due to the intermediary to income not taken into account for tax purposes. Such income must be taken into account as remuneration under the contract - such income is associated with the sale of the intermediary’s services and, therefore, forms his revenue (income) for tax purposes.

This follows from the provisions of paragraph 2 of Article 249, subparagraph 9 of paragraph 1 of Article 251, paragraph 1 of Article 346.15 and paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation and is confirmed by the Ministry of Finance of Russia in letter dated November 1, 2013 No. 03-11-06/2/46735 .

Situation: When does a simplified intermediary recognize intermediary remuneration in income? The intermediary participates in settlements and deducts remuneration from the proceeds received in favor of the customer.

Recognize revenue when cash is received from the buyer.

The intermediary and the principal can agree on various options for paying the intermediary fee. In this case, by default, a commission agent or an agent acting on his own behalf can withhold the amount of his remuneration from any funds received by them in favor of the principal (principal) (Articles 997, 1011 of the Civil Code of the Russian Federation). As another calculation option, the intermediary can withhold his remuneration at the time of transferring money (revenue) to the customer (Article 407 of the Civil Code of the Russian Federation). In any case, such an operation represents a unilateral offset of mutual claims. To make it, the intermediary must draw up and deliver to the customer a document containing a notice of offset (Article 410 of the Civil Code of the Russian Federation).

Despite the possibility of agreeing on different terms of settlement with the customer, for an intermediary using the simplified procedure, the date of recognition of income does not depend either on the moment of signing the report on the provision of intermediary services, or on the performance of other actions agreed upon by the parties to fulfill obligations. An intermediary applying the simplification must recognize income on a cash basis, that is, on the date of actual receipt of funds from the buyer, if these funds include his remuneration (clause 1 of Article 346.17 of the Tax Code of the Russian Federation). Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated November 21, 2012 No. 03-11-06/2/140.

Situation: Does an organization need to include agency and subagency fees in income when calculating the single tax when simplifying? The organization acts as a subagent (subcommissioner).

Yes, it is necessary, but only subagency remuneration.

An organization applying the simplification does not take into account the income provided for in Article 251 of the Tax Code of the Russian Federation (subclause 1, clause 1.1, article 346.15 of the Tax Code of the Russian Federation). And in subparagraph 9 of paragraph 1 of this article it is said that the income of the agent (commission agent) does not take into account the funds received by him in connection with the fulfillment of obligations under the agency agreement. The only exception is. The funds that the agent transfers to the principal under the contract are the principal’s income. This rule also applies to the parties to the subagency agreement. For a subagent, the agent is the principal. And the agency fee, which must be transferred to the agent on the basis of the contract, is considered his income. A similar explanation was given in the letter of the Ministry of Finance of Russia dated May 22, 2007 No. 03-11-04/2/130.

Situation: How can a simplified intermediary take into account remuneration, the size of which is unknown in advance? The remuneration is included in the advance payment given to the intermediary for the execution of the contract.

Include in income the entire amount of funds received from the customer.

The income (revenue) of an intermediary from the provision of intermediary services is his remuneration (clause 1 of Article 346.15, clause 1 of Article 249 of the Tax Code of the Russian Federation).

Income under simplification is recognized on a cash basis, that is, at the time of receipt of payment from the customer (clause 1 of Article 346.16 of the Tax Code of the Russian Federation). Therefore, advances received for the upcoming provision of intermediary services are also included in revenue (clause 1 of Article 346.15, subclause 1 of clause 1 of Article 251 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 21, 2008 No. 03-11- 04/2/108, dated January 25, 2006 No. 03-11-04/2/15, decision of the Supreme Arbitration Court of the Russian Federation dated January 20, 2006 No. 4294/05).

In the situation under consideration, the amount of the intermediary fee as of the date of receipt of payment from the customer cannot be determined. Therefore, the intermediary must include the entire amount received as taxable income. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 28, 2011 No. 03-11-06/2/41.

After intermediary services are provided (for example, on the date of approval of the intermediary’s report), the tax base for the single tax can be adjusted. This conclusion follows from the provisions of paragraph 1.1 of Article 346.15 and subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. According to these standards, the intermediary’s income taken into account when calculating the single tax under simplification does not include funds received from the customer to reimburse costs associated with the execution of the contract.

At the time of execution of the contract, the amount of the previously received advance (which included the intermediary fee) ceases to be the intermediary’s income in full. After all, part of the funds received was spent by him to fulfill his obligations under the contract. For example, transferred to the supplier of goods that the intermediary purchases for the customer. This fact allows you to reduce the income previously reflected in the book of income and expenses by the amount of documented costs that must be paid at the expense of the customer. After the adjustment, only the amount of the intermediary fee will remain in the income.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated September 30, 2013 No. 03-11-06/2/40279.

An example of how tax base adjustments are reflected in the book of income and expenses when executing an intermediary agreement

Alpha LLC (agent) entered into an intermediary agreement with Hermes Trading Company LLC (principal). According to the terms of the agreement, Alpha must purchase warehouse equipment for Hermes and ensure its delivery to the principal’s territory. The total cost of the contract (including Alpha’s intermediary fee) was agreed upon in the amount of 800,000 rubles. At the same time, the amount of the agent's remuneration is determined as the difference between the agreed contract price and Alpha's actual expenses for the purchase and delivery of equipment. The contract period is two months.

Hermes transferred the entire amount stipulated by the agreement to Alpha on March 1. The contract was executed on April 25. The amount of documented expenses associated with the execution of the contract and reflected in Alpha’s report is equal to RUB 731,600. Thus, the amount of the agency fee was 68,400 rubles.

When calculating the advance payment for the single tax for the first quarter, Alpha included in its income the entire amount of funds received from Hermes - 800,000 rubles.

When calculating the advance payment for the single tax for the first half of the year, Alpha reduced the tax base taking into account the actual expenses incurred related to the execution of the intermediary agreement.

The receipt of the advance and the subsequent adjustment of the tax base was reflected by the Alpha accountant in book of income and expenses .

Situation: When calculating the single tax under simplification, does an intermediary (commission agent, agent, attorney) need to include in income an advance received from the buyer in favor of the customer (committent, principal, principal)? The intermediary participates in settlements.

Yes need.

Organizations using the simplified system recognize income on a cash basis, that is, on the date of actual receipt of funds (clause 1 of Article 346.17 of the Tax Code of the Russian Federation). This rule also applies to advance amounts received (clause 1 of Article 346.15, clause 2 of Article 249, subclause 1 of clause 1 of Article 251 of the Tax Code of the Russian Federation). Therefore, if an intermediary using the simplification is involved in the calculations, part of the amount of remuneration received from the buyer in advance must be included in taxable income. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 21, 2012 No. 03-11-06/2/140 and dated March 28, 2011 No. 03-11-06/2/39.

The amount of remuneration can be determined by calculation. For example, if an intermediary is entitled to 10 percent of the proceeds under a contract, and 20 percent of the proceeds are received as an advance, the remuneration that is included in the intermediary's tax base will be 2 percent of the proceeds.

The agent withheld remuneration from the proceeds: how can the principal take these amounts into account under the “profitable” simplified tax system?

The Ministry of Finance of Russia, in letter No. 03-11-11/4474 dated January 28, 2019, considered the issue of accounting for agency fees by principals applying the simplified taxation system. In particular, the authors of the letter explained that the agency fee withheld by the agent from the proceeds received from buyers does not reduce the principal’s income under the simplified tax system with the object of taxation in the form of income.

Paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation states that “simplified people” determine income in the manner established by paragraphs 1 and 2 of Article 248 of the Tax Code of the Russian Federation. In this case, the income specified in Article 251 of the Tax Code of the Russian Federation is not taken into account. Article 251 of the Tax Code of the Russian Federation does not provide for a reduction in the principal’s income by the amount of the agency fee.

At the same time, paragraph 1 of Article 248 of the Tax Code of the Russian Federation classifies income from the sale of goods (work, services, property rights) and non-operating income as taxpayer income. Income from sales is determined in the manner established by Article 249 of the Tax Code of the Russian Federation. According to paragraph 2 of Article 249 of the Tax Code of the Russian Federation, income from sales is recognized as proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired, as well as proceeds from the sale of property rights. Wherein sales revenue is determined based on all receipts related to payments for goods sold (work, services or property rights).

From the mentioned norms of the Tax Code of the Russian Federation, the Ministry of Finance draws the following conclusion. The principal on the simplified tax system with the object of taxation in the form of income cannot reduce income by the amount of the agency fee withheld by the agent from the proceeds from sales received from buyers.

The principal on the simplified tax system includes in income the entire amount of revenue received by the agent

The Tax Code of the Russian Federation does not provide for a reduction in the income of principals by the amount of remuneration paid by them to agents. Therefore, the income of principals applying the simplified tax system with the object of taxation in the form of income should not be reduced by the amount of agency fees withheld by the agent from sales proceeds received from buyers of goods.

In this case principal's income is the entire amount of revenue from the sale of services credited to the agent’s account.

Note: Letter of the Ministry of Finance of the Russian Federation No. 03-11-11/28 dated January 24, 2013

Moment of occurrence of income of the principal (committee) from the agent (commission agent)

  • LLC applies the simplified tax system with the object of taxation “income”.
  • The LLC has entered into an agency agreement, under the terms of which the agent accepts and transfers payments from individuals for the communication services provided by the LLC.
  • According to the terms of the agency agreement, at the end of the reporting month, the agent draws up and sends to the LLC a report on accepted payments.
  • Based on the results of consideration of the agent’s report, the funds accepted by him are transferred to the principal’s current account as early as the next month.

By what circumstance should the moment of receipt of income by the LLC (principal) be determined for tax purposes - by the date of receipt of funds from the agent to the current account (cash) or by the date the agent compiled a report on accepted payments?

The procedure for recognizing income when taxpayers apply the simplified taxation system is established by the Tax Code of the Russian Federation. Thus, the date of receipt of income is recognized as the day of receipt of funds to bank accounts and (or) to the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method) . Separate provisions governing the procedure for determining income by taxpayers-principals applying the simplified taxation system, Ch. 26.2 of the Tax Code of the Russian Federation does not contain.

Thus, date of receipt of income on the simplified tax system for the taxpayer-principal is the day the funds are received to his bank accounts and (or) cash desk.

An agent using the simplified tax system includes in income only the amount of the agent's remuneration

The Ministry of Finance of the Russian Federation in its letter No. 03-11-06/2/12500 dated 04/15/2013 explains whether the agent should include the entire amount received from the principal as income under the simplified tax system.

The letter says that income of the taxpayer-agent applying the simplified tax system is an agent's remuneration.

In this case, the agent organization providing services to the principal, when determining the base for the tax paid in connection with the application of the simplified tax system, the amount of the agent's remuneration must be taken into account on the date of receipt of funds to bank accounts or to the cash desk.

The agent’s income under the simplified tax system includes only the amount of the agent’s remuneration

Agents using the simplified taxation system take into account only the amount of agency fees in their income. The Russian Ministry of Finance recalled this in letter dated September 28, 2017 No. 03-11-06/2/62942.

Paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation states that “simplified workers” take into account income in the manner established by subparagraphs 1 and 2 of Article 248 of the Code. In this case, those incomes that are listed in Article 251 of the Tax Code of the Russian Federation are not taken into account.

Subclause 9 of clause 1 of Article 251 of the Tax Code of the Russian Federation mentions the agent’s income received in connection with the fulfillment of obligations under the agency agreement, as well as in reimbursement of the agent’s expenses incurred for the principal. The indicated income does not include commission, agency or other similar remuneration.

Agency agreement under the simplified tax system - income minus expensesallows the simplifier to shift part of the functions of buying and selling goods to the intermediary, but requires special knowledge. Find out what such an agreement is and what nuances need to be taken into account in our article.

What is important for a simplifier to know when concluding an agency agreement (terms of agent remuneration, form and timing of reporting, etc.)

In order for a simplifier to sell or buy goods through an agent, he must take into account 2 types of organizational and accounting requirements:

  • to draw up an agency agreement (AD);
  • to the recognition of income and expenses arising from the execution of AD.

To fulfill the first group of requirements (to the content of the subject of the AD, the delimitation of the rights and obligations of the parties and other nuances), the simplifier must take into account the norms of the Civil Code of the Russian Federation.

For example, when registering an AD, you need to pay attention to the following:

  • the terms of the contract are divided into basic (the subject of the contract) and additional (the price of the AD and the timing of its execution), including one of the conditions of the AD - the amount and terms of payment of the agency fee;
  • it is necessary to clarify the form of agency relations - the agent can perform actions on behalf of the principal or on his own behalf;
  • the degree of authority of the agent should be specified - in the AD it can be stipulated that the agent carries out part of the transactions on behalf of the principal, and part - on his own;
  • It would not be superfluous to detail the possible restrictions - they can be imposed on one or both parties to the AD (for example, a condition on the performance of the service personally by the agent without concluding subagency agreements).

It would be a good idea to specify the composition and key aspects of the content of the agent’s report in the contract.

What you should not forget about when preparing an agent’s report - see the article .

If settlements with customers occur with the participation of an agent (through his current account or cash desk), it is important to register in the AD the period during which the agent is obliged to inform the principal about the funds received - the timeliness of including the principal’s revenue in income largely depends on this.

For accounting entries when performing AD, see the article .

The second group of requirements that the simplifier needs to remember when executing AD is provided for in Chapter. 26.2 of the Tax Code of the Russian Federation (more on this in the following sections).

A simplifier sells goods through an agent

The use of an agent’s services when selling goods from a simplified customer generates both income and expenses:

  • according to paragraph 1 of Art. 346.15 Tax Code of the Russian Federation - income from the sale of goods;
  • according to sub. 23 clause 1 art. 346.16 of the Tax Code of the Russian Federation - expenses in the form of the purchase price of goods;
  • according to sub. 24 clause 1 art. 346.16 of the Tax Code of the Russian Federation - for payment of remuneration to the agent;

Learn about the intricacies of accounting for agency fees when combining modes from the message posted on our website .

  • according to sub. 8 clause 1 art. 346. 16 of the Tax Code of the Russian Federation - expenses for VAT paid to the agent (in terms of remuneration);

The material will tell you how to take into account “outgoing” and “incoming” VAT in a simplified way.

  • expenses related to reimbursement of other agent expenses.

The simplified customer includes expenses for AD if:

  • money transfers made to the agent are on the authorized “expenditure” list of the simplifier;
  • the agent submitted documents confirming the expense (clause 2 of Article 346.16 of the Tax Code of the Russian Federation).

The simplified customer reflects the income received through the AD and the expenses incurred in KUDiR based on the following:

  • income from the sale of goods through an agent:
    • is recognized on the day of receipt of money from the buyer (clause 1 of Article 346. 17 of the Tax Code of the Russian Federation) - if the agent does not participate in the settlements;
    • at the time the intermediary receives money from the buyer - if payments are made through an agent;
  • the recognized amount of income is the sales value of goods reflected in the agent’s report (clause 1 of Article 346.15 of the Tax Code of the Russian Federation);
  • if advances are received from the buyer for an upcoming delivery, they should be taken into account in the income of the simplified customer also on the date of receipt of money.

Expenses are taken into account in the usual manner for a simplifier.

What to take into account when filling out the KUDiR - see the material .

Agent acquires property for a simplified person

The process of using the services of an agent when purchasing goods is associated with the occurrence of 3 groups of expenses:

  • purchase expenses - they include the cost of purchased property, goods or other valuables;
  • tax expenses - consist of amounts of “input” VAT transferred to the supplier and (or) agent;
  • intermediary costs - related to the payment of remuneration to the agent and reimbursement of amounts associated with the execution of the AD.

Expenses included in these groups reduce the income of the simplifier in accordance with clause 2 of Art. 346.18 Tax Code of the Russian Federation. The following accounting scheme is used:

  • inclusion of expenses related to AD into the tax base of the simplified customer is made after their payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation);
  • The procedure for accounting for intermediary remuneration depends on the type of property acquired by the agent for the simplified customer:
    • according to sub. 5 p. 1 art. 346.16, paragraph 2 of Art. 346.16, paragraph 2 of Art. 254 of the Tax Code of the Russian Federation - if, with the help of an agent’s services, inventories are purchased (the agent’s remuneration is included in the initial cost of inventories);
    • according to sub. 23-24 clause 1 art. 346.16 of the Tax Code of the Russian Federation - when purchasing goods (agent’s remuneration is taken into account as a separate type of expense);
    • according to sub. 1 clause 1 and clause 3 art. 346.16 of the Tax Code of the Russian Federation - when purchasing fixed assets and intangible assets (the agent’s remuneration is included in the initial cost of the asset).

VAT accounting scheme:

  • as a separate expense (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation);
  • as part of the initial cost of acquired fixed assets and intangible assets (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

How does the purpose of the OS affect the simplified recognition of its cost in expenses - see the material .

The nuances of taking into account additional benefits in simplified terms

An additional benefit (AD) when executing an AD arises if the agent made a transaction on terms more favorable than those provided for in the contract.

When purchasing (selling) goods through an intermediary, the following must be taken into account in terms of DV recognition:

  • DV may appear if the agent succeeds in:
    • sell goods at a price higher than stated in the AD;
    • buy goods at a price less than stipulated in the contract.
  • The distribution of the received DV between the customer and the agent occurs according to the algorithms provided for in the AD, or equally - if there are no preliminary agreements regarding the DV.
  • The entire amount of DV is the property of the simplified customer, so he must increase his income with it.
  • Reduce the above income by the amounts of his part of the DV transferred to the agent (subclause 24, clause 1, clause 2, article 346.16, clause 1, article 252 of the Tax Code of the Russian Federation). In order to avoid a conflict with regulatory authorities regarding the recognition of additional benefits due to the agent as expenses, it is recommended to indicate in the contract that the additional benefit is recognized as a variable part of the agent’s remuneration.

Example

In January 2018, Bytkhimservice LLC formed a joint venture with Khimtorg LLC to sell its products. The customer applies the simplified tax system, the agent is on the OSNO. According to the terms of the AD, the agent undertakes to sell the customer’s products at a price not lower than RUB 3,126. for a unit. The agent's remuneration consists of a fixed and variable part: the fixed part is 12% of the amount of products sold. In the presence of DV, distribution is made in a 50/50 ratio. The additional benefit due to the agent is a variable part of the agent's remuneration. Khimtorg LLC, thanks to an effective logistics system and with the help of modern marketing techniques, was able to sell products at a price of 3,810 rubles. for a unit. DV calculations are presented in the table:

Bytkhimservice LLC transferred 2 amounts to the settlement account of Khimtorg LLC:

  • DV = 1,843,380 rub.;
  • agent remuneration (12% of the sales amount) / RUB 2,464,308. (RUB 20,535,900 × 12%).

In KUDiR in January 2018, the simplified customer reflected the following information related to AD (other income and expenses of the simplified company, including the purchase price of goods, are not considered in this example):

Income:

  • revenue from product sales - RUB 20,535,900;
  • the additional benefit received by the customer is included in sales revenue.

Expenses:

  • agency fee - RUB 2,464,308.
  • additional benefit transferred to the agent - RUB 1,843,380.

Results

If a simplifier purchases (sells) goods or other property through an agent, he needs to thoroughly think through all the terms of the agency agreement, as well as organize timely and correct reflection in the KUDiR of information related to the execution of the agreement.

(abbreviated as simplified tax system) is an agreement between the principal and the agent, in which the difference between income and expenses allows the agent to transfer part of the functional responsibilities associated with the purchase and sale of various goods.

Despite the simplicity of the procedure (which is only possible with a simplified system), mediation operations are possible with special knowledge. Let's take a closer look at contracts of this type.

Agency agreement under simplified tax system 6% Income

Agency agreements are not only convenient documentation that allows you to consolidate the agreement between the principal and the agent. In most cases, especially recently, agency agreements are a convincing document in various proceedings (including litigation). That is why you should remember the importance of understanding the rules and regulations for drawing up such agreements. One of the most common types of litigation involved are contracts.

The subject of such agency agreements (as well as other types of agreements) is the relationship between the agent and third parties, and the interests that the agent represents completely coincide with the interests of the principal. That is why, in the income and expense books, when signing an agency agreement with a simplified tax system of 6%, you should reflect only the amount of remuneration (). This amount should be the difference between the amount that is paid by the buyer and the amount that should be transferred to the principal.

Requirements regarding these procedures are specified in detail in letter of the Ministry of Finance of Russia (dated April 18, 2013) No. 03-1111. According to paragraph 1 of Article 346 of the Tax Code of Russia, income that arises as a result of the transaction must be reflected in tax accounting on the following date:

  • actual receipt of funds (as shown in the bank account);
  • transfer of property into ownership (in addition to property, there may be work, services, property rights, etc.).
  • repaying the debt to the taxpayer in any other way.

This is the case if the agent receives payment in advance, before the report is approved by the principal.

  • If the agreement states that funds must be transferred after the agreement is concluded, and it is virtually impossible to determine the amount of remuneration, then according to the letter from the Ministry of Finance of Russia, all funds must be included in income, which will be taken into account when determining the tax base for simplified tax 6%.
  • If orders for intermediary services continue, the agent, like the agency as a whole, can make changes to the amount of income that will be transferred to the principal (except for the deducted amount of fees). Such a right is regulated by a letter from the Ministry of Finance dated September 30 (letter No. 03-1106).

Such rules make it possible to avoid situations in which the customer pays the agent for intermediary services before the amount of his fee can be determined accurately.

Agency agreement under simplified tax system 15% Income minus expenses

In order for a principal who pays taxes under a simplified scheme to be able to sell and purchase goods through an agent (using an agreement “”), he must take into account two types of requirements:

  • requirements regarding the execution of an agency agreement under the simplified tax system;
  • must recognize income and expenses that directly arise from the agency agreement.

In order to fulfill the requirements associated with the execution of an “income minus expenses” agreement, the principal must examine the content of the subject of the agency agreement, the agent’s rights and obligations, his own rights and obligations, etc. To do this, you need to adopt the norms of the Civil Code of Russia.

For example, when drawing up an agency agreement, you should pay special attention to:

  • terms of the agency agreement;
  • form of principal-agent relationship;
  • specifying the degree of authority of the agent;
  • restrictions details.

Let's take a closer look. When studying the terms of the contract, you should understand that the conditions are basic (their essence is disclosed in the subject of the contract) and indirect, complementary. The indirect ones include the cost of the agent’s services in accordance with the provisions of the agency agreement and the speed (timing) of execution. An important condition that the principal must pay attention to is the price and terms on which the agent's fee is paid.

When clarifying the form of the “principal-agent” relationship, it is important to understand which specific orders the agent will perform on his own behalf, and which on behalf of the customer. Specification of the level of authority is necessary in order to understand and provide for that part of the transactions that the agent will perform on his own behalf.

Detailing the restrictions is an important stage, since it is here that the principal has the opportunity to outline the powers of the agent and specify the subtleties with the possibilities or prohibitions regarding the conclusion of subagency agreements (delegation by the agent of part of the task to another agent).

Also, in the agency agreement it would not be superfluous to specify the details of cooperation and points that should appear in the agent’s report (a document drawn up after completing all instructions).

If the payment of funds and delivery of goods to buyers occurs thanks to the work of the agent (through him, for example, through his bank account or), then the agency agreement must specify in detail the period during which the agent must notify the principal about the receipt of funds in his account (or in cash register). Such seemingly trifles may ultimately determine the period during which the profit will be included in income. The result is timely tax payments.

Also, as we have already noted, the principal must recognize income and expenses directly arising from the agency agreement. These requirements are provided for in Chapter 26.2 of the Tax Code of the Russian Federation.

Taxation

As you know, working through an agent is sometimes not only convenient, but also very profitable. One of the immediate advantages of agency agreements under a simplified system is a clear reduction in the tax burden on the simplified system.

According to agency agreements, income is only remuneration, and not the entire circulating amount that passes through. Let's give an example: a taxpayer (for example,) places advertising material as part of its business. The client, as a result of the success of the material, pays the entrepreneur money for the product or service. The businessman sends part of these funds to a service (for example, Yandex). Paying taxes on the full amount is not profitable, and not particularly advisable. The solution is simple: we enter into an agency agreement and take into account only the percentage of net profit in tax deductions.

When calculating taxes under the simplified system, only agency profits need to be taken into account. If a businessman sells, for example, equipment, receiving 5% of sales, then there is no need to pay tax on 500 thousand rubles received from buyers for selling 10 units for 50 thousand. You only need to pay for your 25 thousand profit. This is precisely the advantage of agency agreements under the simplified tax system in small and medium-sized businesses. Similar thoughts apply to and, etc.

Document flow between the parties

The main document that takes place in the “agent-principal” relationship is (besides, of course, the agency agreement itself). All agents are required to provide such a document, regardless of the type of activity and the specifics of the relationship. Moreover, Article 1008 of the Civil Code of Russia requires agents to provide reports on completed assignments even when the principal allows them not to be provided,

This document must contain not only formal explanations, but also all evidence of expenses that the agent had to make during the execution of the agency agreement. A more complete package of documents (receipts for payment of duties, subagency agreements and agreements with partners or lessors) is stipulated in the agency agreement itself. Thus, in addition to the documents provided for by the Civil Code, the rest of the document flow is regulated exclusively by the principal and agent in the manner of drawing up an agency agreement.

You can download the agent report form for blood pressure under the simplified tax system.

Remuneration for blood pressure under the simplified tax system

According to agency agreements, the agent is obliged to carry out instructions from the principals solely for a fee (fee). According to Article 1005 of the Civil Code of the Russian Federation, even if the principal, after fulfilling the agency agreement, entered into personal cooperation with a third party (the entity with whom the agent must work, representing the interests of the principal) and claims that he independently fulfilled his own instructions, the agent should receive a reward.

Moreover, if an agent carries out orders for free (under a pre-agreed agency agreement with zero payment), then the Civil Code requires payment for services in accordance with internal government tariffs.

Also, it should be remembered that according to Article 974 of the Civil Code, everything that an agent receives in the process of executing an assignment under an agency agreement is the property of the principal. Withholding remuneration from the total amount of funds received under the contract is the full right of the principal. In addition, the Civil Code allows agents to deduct their fees from amounts received from third parties under the contract. This right is spelled out in paragraph 2, article 1 and paragraph 4, article 421 of the Civil Code.

Accounting and postings

It is customary to keep accounting records of agency agreements on account 76 “Settlements with various debtors and creditors.” You can assign various subaccounts to this account, including agents.

  • Since the goods that the agent purchases under the agency agreement are not his property, they are reflected in the balance of account 002 "".
  • If the principal transferred goods to the agent for the purpose of their further sale, then such goods are included in the balances of account 004 “Goods accepted on commission.”
  • Agents' fees and their remunerations are displayed in accounts 62 “Settlements with buyers and customers”. This account is the basis for

The principal organization applies the general taxation system, and the agent applies the simplified taxation system. The agent enters into lease agreements and receives rent from them. After which he transfers the funds received from the tenants to the principal minus his remuneration. Should an agent include VAT on invoices issued? What entries will be made for the agent and the principal?

Having considered the issue, we came to the following conclusion:

Since the principal organization applies a general taxation system, an agent applying a simplified taxation system and providing services under an agency agreement, regardless of whether he provides services on his own behalf or on behalf of the principal, is obliged to issue invoices to tenants and, accordingly, must indicate VAT on invoices issued for payment.

Rationale for the conclusion:

The letter of the Ministry of Taxes and Taxes of the Russian Federation dated May 21, 2001 N VG-6-03/404 provides explanations on the procedure for issuing invoices by an intermediary. They boil down to the following.
When executing commission agreements, commission agreements or agency agreements when issuing invoices, the intermediary (commission agent, attorney, agent) acts in relations with a third party on his own behalf or on behalf of the principal, principal.

1. When selling goods (works, services) under a contract, orders on behalf of the principal are issued in the name of the buyer.

2. When an intermediary, acting on his own behalf, sells goods (works, services) of the principal, the principal, the invoice is issued by the intermediary in 2 copies on his own behalf. The number of the specified invoice is assigned by the intermediary in accordance with the chronology of invoices issued by him. One copy is handed over to the buyer, the second is filed in the journal of issued invoices without registering it in the sales book. The principal (principal) issues an invoice in the name of the intermediary with numbering in accordance with the chronology of invoices issued by the principal (principal). This invoice is not recorded in the intermediary's purchase book.

The indicators of the invoice issued by the intermediary to the buyer are reflected in the invoice issued by the principal (principal) to the intermediary and registered in the sales book of the principal (principal).

3. The intermediary issues a separate invoice to the principal, principal, and principal for the amount of his remuneration under the agency agreement, commission agreement, or agency agreement. This invoice is registered in the prescribed manner with the attorney, commission agent, and agent in the sales book, and with the principal, principal, and principal in the purchase book.

In the situation under consideration, the agent organization applies the simplified tax system.

As a general rule, in accordance with Art. 346.11 of the Tax Code of the Russian Federation, organizations applying the simplified taxation system are not recognized as VAT payers, with the exception of VAT payable when importing goods into the customs territory of the Russian Federation.

In paragraph 3 of Art. 169 of the Tax Code of the Russian Federation states that only VAT payers selling goods (work, services) in the territory of the Russian Federation are required to draw up invoices, keep logs of received and issued invoices, purchase books and sales books. Therefore, organizations using the simplified tax system should not issue invoices when carrying out operations for the sale of goods (works, services).

However, it should be taken into account that an organization that is not a VAT payer acts as an agent providing services on behalf of the principal, who is a VAT payer.

Clause 1 of Art. 1005 of the Civil Code of the Russian Federation determines that the duties of an agent include performing, for a fee, on behalf of the other party (principal), legal and other actions on his own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

Consequently, organizations engaged in intermediary activities do not issue invoices, but only for the amounts of their remuneration. For the amount of remuneration, such organizations do not fill out logs of issued and received invoices, a purchase book and a sales book (letters of the Ministry of Finance of Russia dated 04/28/2010 N 03-11-11/123, dated 10/10/2007 N 03-11-04/ 2/253, Federal Tax Service of the Russian Federation for Moscow dated 04/03/2008 N 18-11/3/31989, dated 10/12/2006 N 18-12/3/89548@, dated 07/03/2006 N 18-11/3/57740@ ).

Considering that the principal is a VAT payer, then in accordance with clause 3 of Art. 168 of the Tax Code of the Russian Federation, the agent is obliged, within five days, counting from the date of provision of services to the buyer, to issue an invoice in the name of the buyer for the full cost of services, highlighting the amount of VAT, but this does not mean that he must pay this (letters from the Ministry of Finance of Russia dated 20.01. 2009 N 03-07-09/01, dated 05.05.2005 N 03-04-11/98, Federal Tax Service of the Russian Federation for Moscow dated 03.07.2006 N 18-11/3/57740@).

From clause 24 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books for VAT calculations, approved by Decree of the Government of the Russian Federation dated December 2, 2000 N 914 (hereinafter referred to as the Rules), we can conclude that in the case When an agent sells services under a contract of agency on behalf of a principal (principal), he must issue an invoice to the buyer on behalf of the principal.

According to paragraph 3 of clause 24 of the Rules, in this case, principals (principals) selling goods (work, services), property rights under an agency agreement (agency agreement) providing for the sale of goods (work, services), property rights on behalf of the principal (principal) , register invoices issued to the buyer in the sales ledger. This invoice can be issued on behalf of the principal by an intermediary (agent), and the invoice must indicate the details of the principal (letter of the Ministry of Taxes and Taxes of the Russian Federation dated May 21, 2001 N VG-6-03/404).

In the case where the agent sells the services of the principal on his own behalf, the invoice is issued by the intermediary (agent) in duplicate on his own behalf. In this case, the number of the specified invoice is assigned by the agent in accordance with the chronology of the invoices issued by him. One copy of this document is handed over to the buyer, and the second is filed in the journal of issued invoices without registering it in the sales book (clause 3 of the Rules, letter of the Ministry of Taxes of the Russian Federation dated May 21, 2001 N VG-6-03/404).

Thus, an agent organization applying the simplified tax system, regardless of whether it enters into lease agreements with tenants on behalf of the principal or on its own behalf, must issue invoices to tenants and, accordingly, indicate the amount of VAT in the invoices issued for payment.

Accounting

1. At the agent

By virtue of clause 4 of PBU 9/99 “Income of the organization” (hereinafter referred to as PBU 9/99), the income of the organization, depending on its nature, conditions of receipt and areas of activity of the organization, is divided into income from ordinary activities and other income.

For the purposes of PBU 9/99, income other than income from ordinary activities is considered other income.

Based on clause 5 of PBU 9/99, income from ordinary activities is revenue from the sale of products and goods, receipts related to the performance of work and the provision of services.

If the provision of rental services under intermediary agreements is the main activity of the organization, then the agency fee relates to income from ordinary activities. Then, according to the Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Instructions), revenue is reflected in account 90 “Sales”.

If such activity is not the main activity for the organization, then, in accordance with the Agency Instructions, the agency’s remuneration is reflected in account 91 “Other income and expenses”.

In accordance with the Instructions, settlements with the principal can be accounted for on account 76 "Settlements with various debtors and creditors", subaccount "Settlements with the principal".

As a result, typical accounting records for the agent in this case will look like this:

Debit Credit, subaccount "Settlements with the principal"
- the sale of services under the agency agreement is reflected;

Debit () Credit
- received funds from tenants;

Debit, subaccount "Settlements with the principal" Credit
- funds, minus remuneration, are transferred to the principal;

Debit Credit, subaccount "Revenue" (91, subaccount "Other income")
- revenue is reflected in the form of agency fees;

Debit Credit
- the agency fee from the principal is credited.

2. From the principal

To reflect settlements with the agent for payment of agency fees, you should use the account “Settlements with other debtors and creditors”.

Based on the agent’s approved report, in the principal’s accounting, the amount of remuneration due to the agent is recognized as expenses for ordinary activities (clause 5 of PBU 10/99 “Expenses of the organization”).

The following entries must be made in the accounting records of the principal organization:

Debit Credit, subaccount "Revenue"
- sales of rental services are reflected on the basis of the agent’s report;