Agent report in 1s. Postings under an agency agreement - how the principal and agent keep records
In trading activities, enterprises use the services of intermediaries. Intermediary operations must be formalized by appropriate agreements, which are divided into: agency agreement, commission agreement and agency agreement.
In accordance with Ch. 52 of the Civil Code of the Russian Federation, under an agency agreement, one party (agent) undertakes, for a fee, to perform, on behalf of the other party, the principal (principal), legal and other actions on its own behalf, but at the expense of the principal, or on behalf and at the expense of the principal.
Let's look at an example. The organization (Agent) entered into an agency agreement with the principal to provide services on its own behalf. The agency fee is 5% of the cost of services sold and is deducted from funds transferred by buyers.
To be able to reflect agency transactions in the 1C: Accounting 8 edition 3.0 program, you need to configure the program. Why check the necessary items in the Program Functionality on the Trade tab? In our case, this is the sale of goods or services of the principals (principals) (Fig. 1).
To implement the above example in the program, we will need the following documents:
- Sales (Act, invoice)
- Report to the committent
In the Sales section, we will create a document Sales (Act, invoice) with the transaction type Goods, services, commission. In the header of the document, fill in the details of the Counterparty and the contract - the type of contract with the buyer. In the tabular part on the Agent services tab we will indicate the nomenclature - the service, its cost, VAT rate. In the counterparty and agreement field, we indicate the principal and the agency agreement (the type of agreement should be With the principal (principal) for sale). The contract can specify the option for calculating the agency fee. The settlement account is automatically set to 76.09 “Settlements with various debtors and creditors”. Let's review the document. We will issue an invoice (Fig. 2).
If the agent sells goods (work, services) of the principal on his own behalf, then the invoice is issued by the intermediary in two copies on his own behalf. 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.
After the sale of services, the agent must submit a transaction report to the principal. To perform this operation, as well as to reflect the commission, we need to create a Report to the Principal document, which is located in the Purchases section. On the Home tab, select the principal and the agency agreement. The method for calculating the commission will be entered automatically, since we initially specified it in the contract. It is necessary to create the Remuneration service; accounting accounts will be automatically filled in based on the “Item Accounting Accounts” register. On the Goods and Services tab, fill out the tabular part by clicking the Fill button - Fill in sold under the contract. We will issue an invoice for the remuneration and look at the document entries. We see that our revenue has been reflected and VAT has been charged. The document settings are shown in Fig. 3.
Upon receipt of the agent's report, the principal must issue invoices for each buyer. The Agent must receive copies of invoices and record them in the Invoices Received and Issued Log by date of receipt.
Invoices received from the principal are created based on the report to the principal. In the Invoice received document, you must indicate the number and date, and in the Invoice issued to buyers field, select the invoice issued by the agent to the buyer upon sale (Fig. 4).
Now we need to generate reports and make sure that our actions are correct. In the Reports section, we will create a Journal of received and issued invoices (Fig. 5) and a sales book (Fig. 6).
29.10.2017
How to display an agent report in 1C:Enterprise 8.3?
There is Article 1008 in the Civil Code of the Russian Federation, which regulates agent reports under agency agreements. In accordance with the Civil Code of the Russian Federation, during the execution of an agency agreement, the agent is obliged to submit reports to the principal in the manner and within the time limits provided for by the agreement. If there are no relevant conditions in the contract, reports are submitted by the agent as he fulfills the contract or upon expiration of the contract. The form of the agent's report and the timing of its submission are determined by the agency agreement.
Example of an agent report form:
A common practice of tour operators is to generate agent reports in their personal accounts at the beginning of the month following the reporting month.
In the 1C:Enterprise program, when creating a document, select the document type "Agent Report":
In the window that appears, you will need to fill out 3 tabs: “Home”, “Goods and Services”, “Cash”, “Calculations”.
On the "Home" tab, fill in "Number" and "Date", "Counterparty", "Agreement Number" (application number from the tour operator). The method for calculating the commission should be set by default as “Percentage of the difference between the sales and receipt amounts”, “% of the commission” - 100%. To account for income by type, the “Remuneration Service” is established. In this case - "Tourist services". Income account - 90.01.1, item group "Tourist activities". 
In the “Goods and Services” tab, fill in “Nomenclature” and “Service Content”, “Receipt Price”, “Receipt Amount”, “Price”, “Amount”. “Remuneration with VAT” is entered automatically as the difference between “Amount” and “Receipt Amount”. “VAT remuneration” is left blank, since the agency operates without VAT. Fill in “Buyer” and “Sale Date”. 
In the “Cash” tab we indicate “Type of payment report” - usually this is payment, since the buyer pays for the tour or makes an advance payment immediately after signing the contract. We indicate “Buyer”, “Event date” - date of payment, “Amount including VAT”, “% VAT” - “Without VAT”.
In the "Calculations" tab, you must note how the commission is received - from the principal's proceeds or by transfer to the bank account from the tour operator. 
What is needed for the commission to be included in the “Book of Income and Expenses”?
In order for the commission to be included in the “Book of Income and Expenses”, it is necessary to reflect the payment from the buyer in the “Cash” tab. Without payment from the buyer, income will not be reflected in the tax base. More details in
Let's consider accounting for agency agreements based on the programs “1C: Trade Management, 11th edition”, “Complex Automation”, edition. 2.0., "ERP Enterprise Management 2".
Under an agency agreement (agency agreement), one party (agent) undertakes, for a fee, to perform legal and other (actual) actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.
Under the terms of an agency agreement, an agent can act either on his own behalf or on behalf of the principal. If the agent acts in one's own name, the rights and obligations under the transactions concluded by him arise with the agent. If the agent acts on behalf of the principal- rights and obligations arise from the principal (clause 1 of Article 1005 of the Civil Code of the Russian Federation). Regardless of on whose behalf the agent acts, he acts at the expense of the principal.
The main difference between an agency agreement and commission and commission agreements is that an agent can perform both legal and actual actions, while a commission agent can only make transactions, and an attorney can perform certain legal actions.
The agent is obliged to report to the principal in the manner and within the time limits provided for in the contract (Clause 1 of Article 1008 of the Civil Code of the Russian Federation). The report reflects all actions performed by the agent, including goods, works, and services sold or purchased.
Accounting setup:
The ability to account for agency services is included in the menu Administration -> CRM and sales -> Sales of agency services.
We create a type of item. It is carried out in the menu Regulatory and reference information -> Settings and reference books -> Types of nomenclature:
- Specify the item type “Service”;
- We indicate the item accounting option:
- The service is performed by its own organization and sold to it- a standard service sold without agency agreements.
- The service is performed by its own organization (principal), sold under an agency agreement- services are provided by our own organization, and the partner arranges the sale.
- The service is performed by a third party (principal) and is sold under an agency agreement- services are provided by a partner, and the sale is processed by its own organization.
- indicate the type of item created in the previous paragraph;
- indicate the principal.
- indicate the type of operation “Provision of agency services”;
- indicate the commission percentage (if necessary).
Accounting from the agent:
- Using the document “Receipt of goods and services”, type of transaction “Purchase, commission”, we register the fact of transfer:
- principal's goods;
- services of the principal (for example, when the delivery of goods is carried out not by the own organization, but by the principal).
- principal's goods;
- principal services;
- own services.
Accounting on the part of the principal is similar:
- Using the document “Sales of goods and services”, transaction type “Purchase, commission”, we register the fact of transfer of goods to the agent.
- Using the document “Report of the commission agent (agent) on sales” we register the sale of goods and services of the principal, calculate and retain the commission.
- The document “Receipt to the current account” registers the receipt of funds under the agency agreement.
- Using the document “Write-off from the current account” we transfer the amount of remuneration to the agent, if it was not withheld using the document “Report of the commission agent (agent) on sales.”
Do you still have questions about the program? The SITEK company will take care of solving 1C problems.
This article again focuses on intermediary operations. We will consider in detail, using a specific example, how in the 1C: Accounting 8 edition 3.0 program, transactions for the acquisition of material assets and services through an intermediary are formalized. Let's consider this situation from the side of the buyer (principal) and from the side of the intermediary (agent).
Example.
The organization "Principal" for the purchase of goods and services (delivery of goods) uses the services of an intermediary - the organization "Agent". The agent participates in settlements and acts on his own behalf. In accordance with the agreement, his remuneration is 10% of the amount of purchased goods and services. In accordance with the accounting policy, the principal takes into account the costs of delivery of goods and the costs of intermediary services in account 44 “Sales expenses”.
Organizations apply the general taxation regime - the accrual method and Accounting Regulations (PBU) 18/02 “Accounting for calculations of corporate income tax”. Organizations are VAT payers.
To maintain accounting and tax records, organizations use the 1C: Accounting 8 edition 3.0 program.
When selling goods and services, the seller issues invoices to the agent. The agent, in accordance with clause 11 of the Rules for maintaining a log of received and issued invoices, registers the invoices received from the seller in part 2 of the log. In this case, invoices are not subject to registration in the purchase book, since the agent does not have the right to deduct VAT (clause 19 of the Rules for maintaining the purchase book).
The agent issues (reissues) invoices to the principal, which reflect the invoices received from the seller. In accordance with clause 7 of the Rules for maintaining a log of received and issued invoices, the agent registers issued invoices in part 1 of the log. In this case, invoices are not registered in the sales book, since the agent does not have the obligation to calculate VAT (clause 20 of the Rules for maintaining the sales book).
The principal, having received reissued invoices from the agent, registers them in the purchase book, since in accordance with clause 2, clause 12 of Art. 171 of the Tax Code of the Russian Federation, tax amounts presented by the seller to the buyer when selling goods (work, services) are subject to deductions.
On January 11, 2016, the principal transferred funds for the purchase of goods and their delivery to the agent’s bank account.
To reflect this operation in accounting, we will use the document Write-off from current account with the transaction type Payment to supplier.
The document indicates the recipient - the agent, the transferred amount and the agreement. The most important thing is to correctly draw up an agreement with an agent in the program. The type of contract must be - With a commission agent (agent) for purchase.
The document Write-off from the current account and the result of its execution are shown in Fig. 1.
Picture 1.
The principal's funds were transferred to the agent's bank account. When a bank statement is received, the agent must create a document Receipt to current account with the transaction type Payment from buyer.
The agent also needs to correctly draw up the contract with the principal. The type of contract must be - With the principal (principal) for the purchase. The contract can specify the option for calculating the agency fee. In our case, this is 10% of the purchase amount. Settlement account 76.09 “Other settlements with various debtors and creditors.”
The document Receipt to the current account is shown in Fig. 2.
Figure 2. 
The next day, the agent transferred an advance payment to the supplier towards future delivery and delivery of goods.
The program generates a document Write-off from a current account with the transaction type Payment to supplier.
The recipient is the supplier. Type of contract - With supplier.
The document Write-off from the current account is shown in Fig. 3.
Figure 3. 
The supplier issued an invoice for the advance in the name of the agent. The agent received an invoice for the advance payment.
It is convenient to create the document Invoice received for an advance payment issued on the basis of the document Write-off from the current account (in which the advance was paid). In the created document, you need to change the invoice type From advance to the type To advance payment from the principal for the purchase, indicate the principal and the agreement with him. Transaction type code – 05 Advances for goods, works, services of the principal.
The document Invoice received with the type For an advance payment from the principal for the purchase does not deduct VAT and, accordingly, is not registered in the purchase book. But such an invoice is registered in the invoice journal.
The document Invoice received is shown in Fig. 4.
Figure 4. 
The agent must re-issue the advance invoice received from the supplier in the name of the principal.
The document Invoice issued for the advance payment of the principal for the purchase (reissued invoice) is created in the program on the basis of the document Invoice received.
In the created document, you must indicate the details of the principal’s payment document and fill out the tabular section. Operation type code 05.
When posted, the document does not accrue VAT and is not registered in the sales book. The invoice is recorded only in the invoice journal.
The document Invoice issued is shown in Fig. 5.
Figure 5. 
The principal, having received from the agent a re-issued invoice for the advance, on the basis of the document Write-off from the current account, with the help of which he recorded the transfer of funds to the agent, creates the document Invoice received.
In the created document, it is necessary to indicate that the invoice was drawn up on behalf of the supplier counterparty. Type of invoice For advance payment. Transaction type code 02 Advances issued.
Principal, in accordance with clause 12 of Art. 171 of the Tax Code of the Russian Federation, has the right to deduct VAT. Therefore, when posting the document, the amount of VAT to be deducted will be taken into account in accounting (Dt 68.02 - Kt 76.VA) and will be registered in the purchase book (VAT purchase register).
The document Invoice received for the advance payment issued and the result of its implementation are shown in Fig. 6.
Figure 6. 
On January 18, the supplier shipped and delivered the goods to the agent. Moreover, the supplier issued one invoice to the agent for the goods and delivery.
To complete this operation, we will use the document Receipt with the transaction type Goods, services, commission.
The header of the document indicates the supplier counterparty and the agreement with him.
In the tabular section on the Products tab, select the purchased product (item with the Product type), its quantity, price and VAT rate. Accounting account - 002 “Inventory assets accepted for safekeeping.” The principal, the agreement with him and the settlement account 76.09 are selected.
In the tabular part, on the Agency services tab, the service provided by the supplier is selected (an item with the type Service), its price and VAT rate, the principal, the agreement with him and the settlement account are indicated.
The invoice received from the supplier is recorded in the “footer” of the document. Transaction type code 04 Goods, works, services of the principal.
An example of filling out the Receipt document is shown in Fig. 7.
Figure 7. 
When posting, the document is entered in accounting as the debit of account 002 of the goods purchased for the principal, for goods and services it will generate entries Dt 76.09 - Kt 60.01 (the agent owes the supplier, the principal must compensate him for the costs), offsets the advance to the supplier and offsets the advance of the principal.
Please note that the document did not make an entry in the VAT register presented, since the received invoice is not reflected in the purchase book, but is recorded only in the invoice journal.
The document was recorded in the register of purchased goods of the principals. This register is used to automatically fill out the Report to the Principal document.
The result of posting the Receipt document is shown in Fig. 8.
Figure 8. 
To reflect the above operations in the program, we will use the document Report to the Principal with the transaction type Procurement Report.
On the Main tab, the principal, the agreement with him, and the method of calculating the remuneration are indicated (for automatic filling, you could specify it in the agreement). A remuneration service is selected (an item with the Service type), accounting and analytics accounts (set automatically based on the information register of the Item Accounting Account and the Nomenclature directory).
The tabular parts on the Goods and services tab are filled in automatically using the “Fill” button -> Fill in purchased under the contract.
When recording (posting) a document, an Invoice document issued with transaction type code 04 - Goods, works, services of the principal (reissued invoice) will be automatically created, which will be reflected in the upper tabular part. A reissued invoice is recorded only in the accounting journal.
The document calculated the agency fee (10% of the purchase amount). An invoice for remuneration is issued on the Main tab.
When carried out, the document will accrue revenue (remuneration) to the agent in accounting and tax accounting, will charge VAT on the revenue and make an entry in the sales book (VAT Sales register).
An example of filling out the document Report to the committent and the result of its implementation are shown in Fig. 9.
Figure 9. 
To actually transfer purchased goods to the principal, use the document Transfer of goods to the principal.
The head of the document indicates the principal and the agreement with him. The tabular part on the Products tab is filled out based on the report to the principal. When posted, the document will write off the goods transferred to the principal from the credit of account 002.
The document Transfer of goods to the consignor and its posting are shown in Fig. 10.
Figure 10. 
Let's look at the agent's invoice log.
The agent received from the supplier an invoice for advance payment (type of transaction code - 05) and an invoice for sales (type of transaction code - 04).
Reissued these invoices to the principal. In column 8 the buyer-principal is indicated, in column 10 the seller is indicated, and in column 12, the invoices reissued by the agent refer to the invoices in part 2 of the journal received from the supplier (see Fig. 11).
Figure 11. 
The principal, having received the report and invoices from the agent, creates two Receipt documents in his program.
To capitalize goods and services purchased through an agent, a Receipt document is created with the transaction type Goods, services, commission.
The “header” of the document indicates the agent and the agreement with him.
In the tabular section on the Products tab, select the purchased product (item with the Product type), its quantity, price and VAT rate. Accounting account - 41.01 “Goods in warehouses”.
In the tabular section on the Services tab, select the purchased service (item with the Service type), its price and VAT rate. Indicate cost account 44.01 “Distribution costs in organizations engaged in trading activities” and its analytics - cost item “Transportation costs”.
The reissued invoice received from the agent is registered in the “footer” of the document. Moreover, when registering an invoice, it is necessary to indicate that the invoice was drawn up on behalf of the counterparty supplier. Transaction type code 01 Receipt of goods, works, services.
An example of filling out the Receipt document is shown in Fig. 12.
Figure 12. 
When carrying out the document, the purchased goods will be credited in accounting and tax accounting on the debit of account 41.01, the delivery costs will be taken into account on the debit of account 44.01, the VAT presented by the supplier will be allocated on the debit of account 19, the debt will be charged on the credit of account 60.01 and the advance will be offset.
The document will make entries in the VAT register presented - the supplier has presented VAT. If there is an invoice, the VAT amount from the VAT register presented goes into the Purchases VAT register (purchase book) and is accepted for deduction. This operation in the program is performed by the document Invoice received (with the “Reflect VAT deduction in the purchase book by the date of receipt” checkbox enabled), or by the regulatory document Formation of purchase book entries at the end of the quarter.
The result of posting the Receipt document is shown in Fig. 13.
Figure 13. 
To reflect the costs of agency fees in accounting, you need to create a second Receipt document with the transaction type Services.
In the header of the document, the agent is indicated and a new agreement is created with him - a remuneration agreement. The type of contract must be - With the supplier.
In the tabular part of the document, select the purchased service (item with the type Service) - agency fee, its cost and VAT rate. Cost account 44.01 and its analytics are indicated - a cost item with the expense type for tax accounting Other expenses.
The invoice for the remuneration received from the agent is registered in the “basement” of the document. Operation type code 01.
When carrying out the document in accounting and tax accounting, it will take into account the expenses for agency fees on the debit of account 44.01, allocate the VAT presented by the agent on the debit of account 19.04, and accrue the debt on the credit of account 60.01. The document will also make an entry in the VAT register presented.
An example of filling out the Receipt document and the result of its implementation are shown in Fig. 14.
Figure 14. 
Finally, let's look at what is contained in the principal's purchase book.
In the purchase book, in the part of our example, there are three entries. An advance invoice was received with transaction type code 02 Advances issued and a sales invoice was received with transaction type code 01 Receipt of goods, works, services (invoices reissued by the agent), the supplier counterparty is indicated in column 9, in column 11 the intermediary agent is indicated. An invoice (transaction type code 01) for the agency fee was also received from the agent.
The principal's purchase book, in part of our example, is shown in Fig. 15.
Figure 15. 
21.10.2017
How to create an agency agreement in 1C:Enterprise 8.3?
An agency agreement in "1C:Enterprise 8.3" is entered into with the type of agreement "With a principal (principal) for sale."
Initially filled out in the section “Directories - Purchases and Sales - Counterparties”, a card with the counterparty is created.
Fill in the type of counterparty "Legal entity", name of the counterparty, full name, part of the group, INN, KPP, main bank account, address and telephone number of the counterparty. 
After filling out the data, you must click the “Record” button and go to the “Contracts” tab. Click "Create".
Since you are in the counterparty card, the “Counterparty” field will be filled in automatically. For an agency agreement, you must select "Agreement type: With a principal (principal) for sale." If this type of agreement does not exist, then you need to configure “Program functionality”. Fill in the contract number, date, name.
To simplify accounting, I recommend making contracts by application, so that you can then track paid and unpaid applications, as well as overpayments on them.
In the “VAT” section, uncheck the “Supplier submits VAT under the contract” checkbox.
In the “Commission” section, in the calculation method, enter “Percentage of the difference between the sales and receipt amounts” and the amount “100%”. 
After this, you can “Record and close” the agreement.
The result of the agency agreement will be the agent's report. How to reflect an agent’s report in 1C:Enterprise 8.3 is indicated in the corresponding article “How to reflect an agent’s report in 1C:Enterprise 8.3?”
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