Usn agency fee. Income under the agency agreement for the purpose of calculating the single tax is recognized in the amount of the agency fee
The publication was prepared with the participation of specialists from the Directorate of Indirect Taxes and the Directorate of Small Business Taxation of the Federal Tax Service of Russia
Agency agreements are widespread in business practice. They are often used in the provision of transport services, in international trade and advertising business. How to calculate the taxes of one of the parties to such an agreement - an agent applying the simplified taxation system? Let's talk about this.
Chapter 52 of the Civil Code of the Russian Federation is devoted to the agency agreement. Under the agency agreement, one party - the principal instructs the other party - the agent to perform legally significant or other actions for a fee. The agent can execute the order either on his own behalf or on behalf of the principal. In both cases, the agent is settled in the principal's money. An agent who acts on his own behalf acquires the rights and obligations arising from an agreement concluded with a third party.
The principal pays the agent a fee, the amount of which is stipulated by the contract. If the agent undertakes to sell the product, the amount of remuneration can be calculated as a percentage of the sales volume. Moreover, the calculation can be based on both the total sales volume and the sales volume for which payment has already been received.
Suppose an agent orders services on behalf of the principal or purchases property for him. In this case, the remuneration is expressed as a percentage of the value of the purchased property or ordered services. Payment of remuneration can be conditioned by the fact of execution of the order and set in a fixed amount.
The agent is obliged to submit to the principal reports on the execution of the order and attach documents confirming the expenses incurred at the expense of the principal. The principal has the right to submit his objections to the report within 30 days.
Depending on the terms of the agency agreement, the remuneration is either paid to the agent by the principal after the statement is approved, or is withheld by the agent from the amounts due to the principal. The latter is possible if the agent acts on his own behalf (according to the model of a commission agreement in accordance with Article 997 of the Civil Code of the Russian Federation). This is due to the fact that the rules provided for commission agreements apply to relations arising from agency agreements (Article 1011 of the Civil Code of the Russian Federation). But only on condition that these rules do not contradict the provisions of the Civil Code on the agency agreement or the essence of such an agreement.
Consider the features of the taxation of an agent using the simplified tax system.
Small business agency agreement
As a rule, agency agreements are concluded with the aim of transferring to a specialized organization non-core activities for the company. Often, such an agent is a small business, which fully justifies the use of "simplified". First, it is tangible economic benefit: in addition to other tax advantages, organizations that have switched to "simplified" do not pay VAT. For example, in the situation discussed in the article, a small advertising agency, competing with more large firms, can provide for an additional 18% in its rate of return, or make significant concessions to the customer when concluding an important contract. Secondly, this is a decrease in labor costs for maintaining accounting... And finally, the third advantage: the less taxes the company pays and the fewer reporting forms it submits, the less likely an error that entails tax penalties is.
Agent income
Suppose the agent under the agreement undertakes to conclude in the interests of the principal a contract for the organization of an advertising campaign and to conduct the affairs of the principal related to this order. The agent has the right to choose either income or income reduced by the amount of expenses as an object of taxation. In article 346.15 Tax Code it is said that a taxpayer applying the "simplified taxation", when determining income, must be guided by the provisions of Articles 249 and 250 of the Tax Code of the Russian Federation. The income specified in Article 251 of the Code is not taken into account for tax purposes. Therefore, the funds received by the agent in connection with the fulfillment of his obligations under the agency agreement, for example, to pay the costs of manufacturing advertising products, to the database on single tax are not included.
This means that the taxable income of a "simplified" agent is his remuneration. Taxpayers applying the "simplified tax" use cash method definition of income. Typically, the agent who enters into the contract at the expense of the principal withholds the remuneration from the money received to execute the contract. Therefore, the remuneration for tax purposes is recognized as income from the taxpayer-agent at the time the funds are transferred by the principal.
The agency agreement may provide that the agent pays advertising campaign using its own funds, and then invoices the principal for reimbursement of expenses. In this case, the agent's income is also recognized when the fee is transferred. The consideration may be included in the consideration paid by the principal.
The moment the principal accepts the report is not particularly important, since the “simplified” agent recognizes income on a cash basis. Let's consider what was said with an example.
Advertising agency "Alfa-Advertising" (LLC) since its inception (August 1, 2005) has been using a simplified taxation system. The object of taxation is income. The organization signed an agency agreement with Beta LLC on August 15, 2005, according to which Alfa-Advertising LLC undertakes to organize an advertising campaign. LLC "Alfa-Reklama" assessed its services at 12,000 rubles. To fulfill the contract Beta LLC on August 16, 2005 transferred 112,000 rubles to the agent, including the amount of remuneration.
Alfa-Reklama LLC on August 19, 2005 paid for the production of posters with Beta LLC symbols in the amount of 100,000 rubles. This operation is not reflected in the Book of Income and Expenses, since it was carried out at the expense of the customer. In addition, the column "Expenses" is filled in only by taxpayers who have chosen income minus expenses as the object of taxation.
Payments to agency employees in August and September amounted to 800 rubles. The amount of insurance premiums paid to the Pension Fund in the III quarter of 2005 - 224 rubles. [(800 rubles + 800 rubles) x 14%]. The amount of insurance premiums for compulsory social insurance from industrial accidents and occupational diseases - 3 rubles. [(800 rubles + 800 rubles) x 0.2%].
Temporary disability benefits were not paid. Alfa-Reklama LLC had no other operations in the third quarter of 2005. For tax purposes, the agent can only take into account the remuneration received from the principal of 12,000 rubles. This amount is indicated in section 2 of the unified tax declaration on line 040 "Total income" and on line 060 "Tax base for calculating the unified tax".
According to clause 3 of Article 346.21 of the Tax Code of the Russian Federation, a taxpayer who has chosen income as an object of taxation reduces the amount of the single tax by the amount of insurance contributions to the Pension Fund of the Russian Federation paid for the same period. In this case, the amount of tax cannot be reduced by more than 50%. The sum of the accrued single tax for the III quarter of 2005 will be 720 rubles. (12,000 rubles x 6%), 50% of this amount - 360 rubles. The amount of the contribution of LLC Alfa-Reklama to the Pension Fund of the Russian Federation for the III quarter is less. Consequently, the flat tax can be reduced by the entire amount of insurance premiums. Thus, the following is due: 720 rubles. - 224 rubles. = RUB 496 (lines 150 and 170 of section 2 of the declaration).
Agent expenses
The cash method is also used by "simplifiedists" when accounting for expenses (clause 2 of article 346.17 of the Tax Code of the Russian Federation). This provision is relevant only for taxpayers who have chosen income minus expenses as the object of taxation. When determining the tax base for the single tax, the “simplified” agent must take into account the nature of the expenses he incurs.
For the purposes of the advertising campaign, the agent from example 1 forms a budget for the costs associated with the execution of the order. He can carry out expenses at his own expense, periodically invoicing the principal for reimbursement of expenses, or at the expense of the principal, participating in settlements between him and the actual executor of the work. However, when calculating the single tax paid by the "simplified", these amounts are not included in expenses.
The list of expenses that are taken into account in taxation is given in article 346.16 of the Tax Code of the Russian Federation. These costs must be economically justified and documented. This is the requirement of paragraph 1 of Article 252 of the Tax Code of the Russian Federation.
Agents who provide advertising services should pay attention to this point. Clause 20 of the list of expenses provides for the costs of advertising manufactured or purchased goods and trademarks. It's obvious that it comes advertising of goods owned by the taxpayer. This means that the agent does not have the right to recognize the costs of advertising the principal's goods as part of the costs taken into account when calculating the single tax, if the agreement provides for their reimbursement. Let us explain what has been said with examples. First, consider a situation where an agent acts on his own behalf.
Let's use the condition of example 1. Suppose that the object of taxation of LLC "Alfa-Reklama" has chosen income, reduced by the amount of expenses.
On August 25, the society paid 5,000 rubles. for placement advertisements about their services in the newspaper.
On August 31, the society accrued, and on September 7 transferred insurance premiums v Pension Fund for August in the amount of 112 rubles. (800 rubles x 14%). The agent has the right to take this amount into account in expenses that reduce tax base on a single tax. In addition, these costs should include contributions for compulsory insurance from industrial accidents in the amount of 2 rubles. (800 rubles x 0.2%), also listed on September 7.
On September 30, insurance premiums were charged to the Pension Fund for September in the amount of 112 rubles. (800 rubles x 14%). They were listed on October 7, that is, in the IV quarter of 2005. According to the letter of the Ministry of Finance of Russia dated 06.07.2005 N03-11-04 / 2/17, taxpayers have the right to reduce the amount of the single tax payable for the reporting or tax period by the amount actually paid in the same reporting or tax period contributions to the FIU. Therefore, insurance premiums for September paid in October are not included in expenses for tax purposes in the III quarter of 2005.
Beta LLC on September 18 approved the agent's report, and on September 25 transferred him reimbursement of expenses in the amount of 152,000 rubles. and remuneration in the amount of 7000 rubles. The agent had no other operations in the third quarter. The remaining amount of remuneration is 5000 rubles. listed on October 5th.
Thus, the agent can recognize income in the amount of the actual amount of the remuneration transferred.
In section 2 of the single tax declaration in line 010 "Amount of income received" the agent must indicate 7000 rubles, and in line 020 "The amount of expenses incurred" - 6714 rubles. The base for calculating the single tax will be 286 rubles. (7,000 rubles - 6,714 rubles), and the amount of the single tax payable for the III quarter of 2005 is 43 rubles. (286 rubles x 15%).
The agency agreement may provide that the agent acts on behalf of the principal. Let's consider this situation with an example.
Let's use the conditions of example 2 and change them. Suppose the agency agreement concluded between Beta LLC and Alfa-Advertising LLC stipulates that the principal advances the costs of the advertising campaign. The agent's remuneration is 15% of the advertising campaign budget.
In addition to calculating and paying salaries, as well as transferring mandatory payments to funds, the agent carried out the following business transactions:
August 18 - funds were received according to the agency agreement in the amount of 230,000 rubles, including remuneration of 30,000 rubles;
August 20 - funds were transferred for the production of posters for Beta LLC - 200,000 rubles;
September 15 - funds are transferred for placing an advertisement about the agency.
Alfa-Reklama LLC did not carry out other operations in the third quarter of 2005.
The agent recognizes income on a cash basis, therefore, he must account for the amount of the remuneration as part of income taken into account for calculating the single tax at the time of receipt of the advance.
Beta LLC on September 25 approved the agent's report on expenses incurred in the amount of 200,000 rubles. As already mentioned, this fact does not matter for the calculation of the single tax by an agent. The agent also does not take into account income and expenses related to the execution of the order for tax purposes. This means that LLC Alfa-Reklama in section 2 of the single tax declaration on line 010 "Amount of income received" will reflect 30,000 rubles, and on line 020 "Amount of expenses incurred" - 13,714 rubles. The base for calculating the single tax will be 16,286 rubles. (30,000 rubles - 13,714 rubles), and the amount of the single tax payable for the III quarter of 2005 is 2,443 rubles. (16 286 rubles x 15%).
Do I need to pay VAT?
Clause 2 of Article 346.11 of the Tax Code of the Russian Federation states that organizations and individual entrepreneurs applying the "simplified taxation" are not VAT payers. Therefore, when selling services, they are not entitled to charge VAT on their cost. Thus, the agent applying the “simplified” procedure does not have to issue an invoice with allocated VAT to the principal, nor should it maintain a purchase book and a sales book. As a result, a company that ordered the services of a "simplified" agent may have difficulties with "input" VAT on goods or services purchased with the help of the agent. How to be? The simplest thing is to provide a clause in the agency agreement, according to which the agent will act on behalf of the principal. In this case, the contractor will issue an invoice directly to the principal, who will, without much difficulty, accept VAT on the contractor's services for deduction.
If the agent acts on his own behalf, the performer, in accordance with Article 169 of the Tax Code of the Russian Federation, issues an invoice addressed to the agent within 5 days. The agent then invoices the principal based on the invoice data received from the contractor. None of the invoices from the agent are recorded in the purchase and sales ledgers. This procedure is provided for by the Decree of the Government of the Russian Federation of December 2, 2000 N 914.
Under the agency agreement, LLC "Alfa-Reklama" (agent) undertakes to find a supplier of packages with brand names for LLC "Beta" (principal) and manufacture them. The agent acts on his own behalf. The cost of the order is 118,000 rubles. Remuneration to LLC Alfa-Reklama (agent) - 12,000 rubles. LLC "Alfa-Reklama" will perform the following business operations (Table 6).
LLC "Alfa-Reklama" is not entitled to accept VAT in the amount of 18,000 rubles. deduction. LLC "Alfa-Reklama" is obliged to issue LLC "Beta" an invoice in the amount of 118,000 rubles. LLC "Alfa-Reklama" does not issue an invoice for agency fees.
Beta LLC will be able to deduct VAT in the amount of 18,000 rubles. on the basis of the invoice received from the agent, after the actual payment for the packages and their acceptance for accounting.
/ Russian tax courier, 19.09.2005 /
What is an agency agreement under the simplified taxation system in 2019 is specified in detail in Russian legislation. In particular, it displays many accompanying nuances.
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In the event that an organization uses a simplified taxation regime in its activities, then during the formation of an agency agreement, it is necessary to build on special rules. Let's consider this issue in more detail.
General points
An agency agreement entails the need for knowledge of many nuances that make it possible to draw up it without any special difficulties.
Basic concepts
Due to the fact that agents carry out legal activities, as well as perform other various operations, you should understand the terminology “others”.
- implementation different types checks of the accepted goods;
- control over the dispatch of any cargo;
- operations of the actual or the same subject plan, and so on.
In the process of drawing up the document in question, relations arise:
- directly between principals and agents;
- between the agents themselves and other third parties;
- between principals and directly third parties.
This nuance must be remembered to minimize the risks of various misunderstandings.
Making a deal
In the process of forming the document in question, it is necessary to refer to the generally accepted procedure regarding the form of the agreement and the transaction itself, since special requirements are not reflected in Russian legislation.
Responsibilities of agents to provide various legal services on behalf of potential principals, unlike the rights of proxies, they can be recorded exclusively in agreements that are signed in writing.
In this case, there is no need for registration notarized power of attorney... In the case of a verbal agreement, the power of attorney is mandatory.
Legal operations carry legal implications:
- formation;
- amendments;
- revocation of any civil powers.
Actions in fact do not have any consequences. Based on this, agents can deal with issues:
- searching for potential partners;
- collect meetings;
- analyze the market in order to find profitable terms of the transaction.
Agency agreement for STS income the principal can give him powers after the conclusion of the transaction.
However, this is possible provided that the services are provided directly on his behalf. Agreements of this kind cannot be reduced to standard agreements of orders and various commissions.
During the period of drawing up the agency agreement, a sub-agent agreement may additionally be signed. In this case, all circumstances, without exception, can be assigned to third parties.
At the same time, the subagent does not have the right to organize such transactions on behalf of the immediate principal, with the exception of situations that are stipulated in Art. 178 of the Civil Code of the Russian Federation.
Legal Aspects
Features of the formation of an agency agreement are regulated by chapter 52 Civil Code Russia.
The terminology is detailed in Art. 1005 of the Civil Code of the Russian Federation.
It should be noted that rights and obligations are influenced by how the agreement is formed.
During the conclusion of a transaction with third parties on their own behalf at the expense of the principals' money, agents are vested with all rights and obligations.
In such a situation, it is necessary to refer to Chapter 51 of the Civil Code of the Russian Federation - on the issue of the commission agreement.
If the transaction is concluded by agents with third parties at the expense of the principals' financial resources, then all rights, without exception, belong to the latter - according to Ch. 49 of the Civil Code of the Russian Federation regarding the contract of order.
Agency remuneration under the simplified taxation system, income is established by an appropriate agreement - on the basis of Art. 1006 of the Civil Code of the Russian Federation.
Simplified taxation agreement
Additionally, you need to know about some important nuances. Let's consider them in more detail.
What an entrepreneur needs to know
Russian law does not prohibit entrepreneurs who use the simplified tax system to draw up contracts for the purchase and sale of real estate or other property under an agency agreement.
At the same time, it is necessary to pay attention to some important nuances in the formation of the document in question and the recognition of income and expenses.
They, in turn, are formed naturally during the execution of the agency agreement.
In particular, entrepreneurs need to pay attention to such nuances as:
The terms of the agreement under consideration are divided into several categories - main and additional. | It is customary to refer to the main subject, and to the additional - provisions regarding the amount and conditions for calculating remuneration |
The form is necessarily displayed | Between agent and principal |
The scope of the agent's powers according to the agreement must be specified | For example, some of the transactions can be made on behalf of the principal, and some on behalf of the agent. |
The scope of restrictions is necessarily provided | Which can be imposed on each participant in the transaction |
Additionally, you need to remember that if settlements with consumers are carried out with the participation of an agent by agreement, then it becomes necessary to indicate additionally the period during which the agent undertakes to notify the principal about the transfer of funds.
Agent income
For example, according to the terms of the contract in question, the agents must sign contracts:
- to organize an advertising campaign;
- at the command of various affairs of the principals, which are directly related to instructions;
- for the purchase of movable property.
A person has the right to choose income or profit as an object, which is reduced by costs.
According to Russian legislation setting income, taxpayers on the simplified tax system must refer to the provisions of Art. 249 and 250 of the Tax Code of the Russian Federation.
This means that all the money received by the agent in the process of providing services under the agreement is not subject to inclusion in the unified tax base.
The income (subject to taxation) of agents on the simplified tax system will act as remuneration. Tax payers under the simplified tax system apply the cash option during the period of income determination.
In most cases, agents who sign a contract for the principals' financial resources accrue remuneration for themselves from the money that is provided to them for the execution of the agreement.
Thanks to this, all accruals to agents will act as income that is received from the principals.
The agreement allows the option to indicate that the agent is to be paid for own funds, and in the future the amount is compensated. These types of expenses will act as income.
Nuances with VAT
Companies under the simplified tax system are not required to pay VAT. Based on this, in the process of providing services, they have no right to claim the right to charge such a tax on the cost price.
Agents under the simplified tax system also do not have legal rights issue an invoice to principals, where VAT is displayed, and also keep a book of records of purchases and sales.
In such cases, companies that use the services of agents may encounter various kinds of difficulties with the input VAT on purchased goods with the direct participation of agents.
What to do in sub-frontal situations? In the agreement, it is necessary to indicate the Provision according to which the agents will further act on behalf of the direct principals.
The performers, in turn, have the right to present an invoice to the principals, which are attached to the personal income tax deduction for the agent's services.
If the agents work on their own behalf, the executor must issue an invoice addressed to the agent within 5 days.
Video: VAT optimization scheme using an agency agreement
After that, another invoice is to be issued to the principal, the basis for the formation of which is the document received directly from the contractor.
Important - such documentation is not subject to registration in the Sales and Procurement Book.
What does a sample of an agency agreement for utilities under the simplified tax system look like?
Income and expenses
When executing the order of the customer (principal, principal, principal), the intermediary (commission agent, agent, attorney):
- receives income - proceeds 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) related to 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 the funds received by the intermediary as part of the income taken into account when calculating the single tax:
- from the buyer in favor of the customer (when selling goods);
- from the customer in favor of the supplier (when purchasing goods);
- from the customer on account of the reimbursement of 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 the organization pays a single income tax, include in the tax base only the amount of the intermediary remuneration (additional benefit) (clause 1 of article 346.18 of the Tax Code of the Russian Federation). However, this procedure applies only in cases where the funds related to 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 contract, he must include them in the income subject to the single tax. This is 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 Art. 346.14 of the Tax Code of the Russian Federation). Discounts provided to buyers (customers) at the expense of intermediary fees do not reduce its amount (letter of the Ministry of Finance of Russia dated May 25, 2010 No. 03-11-06 / 2/80).
If the 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 Art. 346.18, Art. 346.24 of the Tax Code of the Russian Federation). The costs associated with the execution of the 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 according to the corresponding cost item provided for the simplification. For example, the cost of paying for the services of the subcommission can be attributed to material costs (letter from the UMNS of Russia in Moscow dated June 29, 2004 No. 21-09 / 42913).
Do not include in the composition of the expenses taken into account when calculating the single tax under simplified taxation:
- the value 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 to the bank account or to the intermediary's cashier (if the intermediary is not involved in settlements).
An example of the reflection of the income of an intermediary in the ledger of income and expenses. The organization applies a simplified system and pays a single income tax
LLC "Alpha" applies a simplification. The flat tax is paid on income.
In January, Alfa, acting 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 - RUB 90,000). The amount of the commission is 10 percent of the cost of goods sold, which is RUB 59,000.
In January, the principal handed over the products to Alpha. In February, Alpha shipped the products to the buyer's address, the buyer transferred the payment to the customer's account. Alpha received a reward from the customer on March 3.
The date of recognition of income is the date of receipt of payment for the services rendered. In March, income in the amount of 59,000 rubles. Alpha's accountant reflected in.
Admit the costs reporting period, in which they are incurred and paid for (clause 2 of Art. 346.17 of the Tax Code of the Russian Federation). Therefore, the costs that are not compensated by the customer, if they are economically feasible, take into account when calculating the single simplified tax as you pay. Recognize input VAT on these expenses in the tax base, after the expenses themselves are taken into account and the tax is transferred (subparagraph 8 of paragraph 1 of article 346.16, subparagraph 3 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).
Situation: Does the intermediary need to take into account the additional income received during the execution of the customer's order for more than favorable terms than stipulated in the contract?
Yes need.
When executing an order under the contract, the intermediary, in addition to remuneration, may receive additional income(benefit). Having executed the order on more favorable terms than stipulated 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 simplified income, income is formed in the same manner as with taxation of profits (cash method). At the same time, it is impossible to classify the additional benefit due to the intermediary as income not taken into account for tax purposes. It is necessary to take into account such income as remuneration under the contract - such income is associated with the implementation of the intermediary's services and, therefore, form its proceeds (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 a letter dated November 1, 2013 No. 03-11-06 / 2/46735 ...
Situation: when should an intermediary recognize intermediary fees in income on a simplified basis? The intermediary participates in the calculations and withholds the remuneration from the proceeds received in favor of the customer.
Recognize income when cash is received from the customer.
The intermediary and the principal can agree on different options for the payment of the intermediary fee. At the same time, 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 him in favor of the principal (principal) (Articles 997, 1011 of the Civil Code of the Russian Federation). As another variant of the calculation, the intermediary can withhold his remuneration at the time of the transfer of money (proceeds) to the customer (Article 407 of the Civil Code of the Russian Federation). In any case, such an operation is a unilateral offset of mutual claims. To make it, the intermediary must draw up and transfer 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 settlement terms with the customer, for an intermediary applying the simplification, the date of income recognition does not depend on the moment of signing the report on the provision of intermediary services, or on the performance of other actions agreed by the parties to fulfill obligations. The intermediary applying the simplified procedure must recognize income on a cash basis, that is, on the date of actual receipt of funds from the buyer, if his remuneration is included in these funds (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 the organization need to include agency and sub-agency fees in income when calculating the single tax under simplified simplification? The organization acts as a subagent (sub-commissioner).
Yes, you do, but only a subagent fee.
The organization applying the simplified taxation does not take into account the income provided for by article 251 of the Tax Code of the Russian Federation (subparagraph 1, clause 1.1 of 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 include the funds received by him in connection with the fulfillment of obligations under the agency agreement. The only exception is. The money that the contracting agent transfers to the principal is the income of the principal. This rule also applies to the parties to the subagent agreement. For the 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 an intermediary take into account the remuneration on a simplified basis, the amount of which is not known in advance? The fee is included in the advance paid to the intermediary for the performance of the contract.
Include in income the entire amount of funds received from the customer.
The income (proceeds) of the 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 the simplified procedure 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 on account of the forthcoming provision of intermediary services are also included in the proceeds (clause 1 of article 346.15, subparagraph 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, it is impossible to determine the amount of the intermediary fee at the date of receipt of payment from the customer. 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, at 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 rules, the intermediary does not include the funds received from the customer as reimbursement of costs associated with the execution of the contract in the composition of the income taken into account when calculating the single tax under simplified taxation.
At the time of the execution of the contract, the amount of the previously received advance payment (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, listed to a supplier of goods that a reseller purchases for a customer. This fact makes it possible to reduce the income previously reflected in the book of income and expenses by the amount of documented expenses that must be paid at the expense of the customer. After the adjustment, only the amount of the intermediary fee will remain in 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 the reflection in the income and expense book of adjustments to the tax base when executing an intermediary agreement
LLC Alpha (agent) entered into an intermediary agreement with LLC Trading Firm Hermes (principal). Under 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 (taking into account the intermediary remuneration of Alpha) has been agreed in the amount of 800,000 rubles. Moreover, the size agency fee defined as the difference between the agreed contract value and Alpha's actual costs of purchasing and delivering equipment. The term for the execution of the contract is two months.
The entire amount stipulated by the contract was transferred by Hermes to Alpha on 1 March. The contract was executed on April 25th. The amount of documented expenses related to the execution of the contract and reflected in the report of "Alpha" is equal to 731,600 rubles. 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 actually incurred costs associated with the execution of the intermediary agreement.
The receipt of the advance payment and the subsequent adjustment of the tax base were reflected by the Alpha accountant in book of income and expenses .
Situation: Does the intermediary (commission agent, agent, attorney) need to include in income the advance received from the buyer in favor of the customer (principal, principal, principal) when calculating the single tax under simplified taxation? The intermediary is involved in settlements.
Yes need.
Organizations that use the simplified procedure 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 the received advance amounts (clause 1 of article 346.15, clause 2 of article 249, subparagraph 1 of clause 1 of article 251 of the Tax Code of the Russian Federation). Therefore, if the intermediary applying the simplification is involved in the calculations, he must include part of the amount of the remuneration received from the buyer in advance in taxable income. Similar clarifications are contained in the 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.
You can determine the amount of remuneration by calculation. For example, if the intermediary is entitled to 10 percent of the proceeds under the contract, and 20 percent of the proceeds are received as an advance, the remuneration that is included in the tax base of the intermediary will be 2 percent of the proceeds.
The agent withheld the remuneration from the proceeds: how can the principal take into account these amounts on the “profitable” simplified tax system?
The Ministry of Finance of Russia, in a letter dated 28.01.19 No. 03-11-11 / 4474, considered the issue of accounting by the principals applying the simplified taxation system, the amount of agency fees. In particular, the authors of the letter explained that the agency fee withheld by the agent from the proceeds received from the buyers does not reduce the principal's income on the simplified tax system with the object of taxation in the form of income.
Clause 1 of Article 346.15 of the Tax Code of the Russian Federation states that “simplified persons” determine income in the manner prescribed by clauses 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 decrease 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 refers to income of the taxpayer income from the sale of goods (works, services, property rights) and extraordinary income... Income from sales is determined in accordance with the procedure established by article 249 of the Tax Code of the Russian Federation. According to clause 2 of Article 249 of the Tax Code of the Russian Federation, income from sales is revenue from the sale of goods (work, services), both own production and previously acquired, as well as revenue from the sale of property rights. Wherein sales proceeds are determined based on all receipts related to settlements for goods sold (work, services or property rights).
The Ministry of Finance draws the following conclusion from the mentioned norms of the Tax Code of the Russian Federation. 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 agent's fee retained by the agent from sales proceeds 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 decrease in the income of principals by the amount of remuneration paid by them to agents. Therefore, the income of the principals applying the simplified tax system with the taxable object in the form of income should not be reduced by the amount of the agent's fee withheld by the agent from the proceeds from sales received from the buyers of the goods.
In this case principal's income is the entire amount of proceeds 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 01.24.2013
The moment of occurrence of the principal's (principal's) income from the agent (commission agent)
- LLC applies the simplified tax system with the object of taxation "income".
- LLC has concluded an agency agreement, according to the terms of which the agent accepts and transfers payments 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 prepares and sends the LLC a report on the payments accepted.
- Based on the results of consideration of the agent's report, the funds received by him are transferred to the principal's current account as early as the next month.
What circumstance should determine the moment when the LLC (principal) receives income for tax purposes - by the date of receipt of funds from the agent to the current account (to the cashier's office) or by the date the agent compiles a report on accepted payments?
The procedure for recognizing income when taxpayers apply a simplified taxation system is established by the Tax Code of the Russian Federation. So, the date of receipt of income is the day of receipt of funds in bank accounts and (or) at 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 does not contain the Tax Code of the Russian Federation.
Thus, date of receipt of income on the simplified tax system for the taxpayer-principal is the day of receipt of funds to his bank accounts and (or) to the cashier.
The agent on the simplified tax system includes in income only the amount of the agent's fee
The Ministry of Finance of the Russian Federation in its letter No. 03-11-06 / 2/12500 of April 15, 2013 explains whether the agent should include the entire amount received from the principal in the income under the simplified tax system.
The letter says that income of the taxpayer-agent applying the simplified tax system is the agency fee.
In this case, the agent organization providing services to the principal, when determining the base for the tax paid in connection with using the simplified tax system, the amount of the agency fee should be taken into account at the date of receipt of funds to bank accounts or to the cashier's office.
The agent's income on the simplified tax system includes only the amount of the agent's fee
Agents applying the simplified taxation system take into account only the amount of the agent's fee in their income. The Ministry of Finance of Russia recalled this in a letter dated 09/28/17 No. 03-11-06 / 2/62942.
Clause 1 of Article 346.15 of the Tax Code of the Russian Federation states that “simplified persons” take into account income in the manner prescribed 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.
In subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, the agent's income is mentioned, received in connection with the fulfillment of obligations under the agency agreement, as well as through reimbursement of the agent's costs incurred on behalf of the principal. These income do not include commission, agency or other similar fees.
Agency agreement under the simplified tax system - income minus expensesallows a simplified person to shift some of the functions of buying and selling goods to an intermediary, but requires special knowledge. What is such an agreement and what nuances you need to take into account - find out from our article.
What is important for the simplified person to know when concluding an agency agreement (conditions for the agent's remuneration, the form and timing of reporting, etc.)
In order for a simplified person to sell or buy goods through an agent, he must take into account 2 types of organizational and accounting requirements:
- to the registration of 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 AD, the delimitation of the rights and obligations of the parties and other nuances), the simplified person must take into account the norms of the Civil Code of the Russian Federation.
For example, when registering blood pressure, you need to pay attention to the following:
- the terms of the agreement are subdivided into main (subject of the agreement) and additional (price of AD and the timing of its execution), including one of the conditions of AD - the amount and terms of payment of the agency fee;
- it is required to clarify the form of agency relations - the agent can act on behalf of the principal or on his own behalf;
- the degree of the agent's powers should be specified - in the AD it is possible to envisage that the agent carries out part of the transactions on behalf of the principal, and part - from his own;
- it will not be superfluous to detail possible restrictions - they can be imposed on one or both sides of the AD (for example, a condition on the performance of the service personally by the agent without concluding subagent contracts).
It would not hurt to prescribe the composition and key aspects of the content of the agent's report in the contract.
What you shouldn't forget when preparing an agent's report - see the article .
If settlements with buyers take place with the participation of an agent (through his current account or cashier's office), it is important to prescribe in AD the period during which the agent is obliged to inform the principal about the received funds- the timeliness of the inclusion of the principal's proceeds in income largely depends on this.
Accounting entries in the execution of blood pressure, see the article .
The second group of requirements, which the simplified person must remember when executing blood pressure, is provided for in Ch. 26.2 of the Tax Code of the Russian Federation (more on this in the following sections).
A simplified person sells a product through an agent
The use of the services of an agent when selling goods from a simplified customer generates both income and expenses:
- according to clause 1 of Art. 346.15 Tax Code of the Russian Federation - income from the sale of goods;
- by sub. 23 p. 1 of art. 346.16 of the Tax Code of the Russian Federation - expenses in the form of the purchase price of goods;
- by sub. 24 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation - to pay the agent's remuneration;
Find out about the intricacies of accounting for agency fees when combining modes from the message posted on our website .
- by sub. 8 p. 1 of Art. 346. 16 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 the “outgoing” and “incoming” VAT for a simplified person.
- expenses related to reimbursement of other expenses of the agent.
The simplified customer includes the costs of AD if:
- the money transfers made to the agent are on the simplified "expense" list;
- 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 from AD and the expenses incurred in the KUDiR based on the following:
- income from the sale of goods through an agent:
- recognized on the day the money is received 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 calculations;
- at the time the money is received by the intermediary from the buyer - if settlements are made through the agent;
- the recognized amount of income is the agent's income sales value goods (clause 1 of article 346.15 of the Tax Code of the Russian Federation);
- if advances have been received from the buyer for the upcoming delivery, they must be taken into account in the income of the simplified customer also on the date of receipt of the money.
Expenses are accounted for in the usual simplified manner.
What to take into account the simplified form when filling out the KUDiR - see the material .
An agent acquires property for a simplified person
The process of using the agent's services by a simplified person when purchasing goods is associated with the occurrence of 3 groups of expenses:
- purchase costs - they include the cost of purchased property, goods or other valuables;
- tax expenses - consist of the amounts of "input" VAT transferred to the supplier and (or) the agent;
- intermediary costs - related to the payment of remuneration to the agent and reimbursement of amounts related to the execution of AD.
The expenses included in these groups reduce the income of the simplified person in accordance with paragraph 2 of Art. 346.18 of the Tax Code of the Russian Federation. In this case, the following accounting scheme is applied:
- inclusion of costs related to blood pressure in taxable base 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 fees depends on the type of property purchased by the agent for the simplified customer:
- by sub. 5 p. 1 of Art. 346.16, clause 2 of Art. 346.16, clause 2 of Art. 254 of the Tax Code of the Russian Federation - if the purchase of inventories is made with the help of the agent's services (the agent's remuneration is included in the initial cost of the inventories);
- by sub. 23-24 p. 1 art. 346.16 of the Tax Code of the Russian Federation - when purchasing goods (the agent's remuneration is accounted for as separate species consumption);
- by sub. 1 item 1 and item 3 of Art. 346.16 of the Tax Code of the Russian Federation - upon the purchase of fixed assets and intangible assets (the agent's fee is included in the initial cost of the asset).
Scheme for VAT accounting:
- as a separate expense (subparagraph 8 of clause 1 of article 346.16 of the Tax Code of the Russian Federation);
- as part of original cost acquired fixed assets and intangible assets (subparagraph 3, clause 2, article 170 of the Tax Code of the Russian Federation).
How the purpose of fixed assets affects when recognized by a simplified person of its cost in expenses - see material .
Nuances of accounting for additional benefits simplified
Additional benefit (AD) in the execution of AD arises in the event that the agent made a transaction on terms more favorable than provided for in the contract.
When buying (selling) goods through an intermediary in terms of recognition of the DV, the following must be taken into account:
- DV can appear if the agent succeeds:
- sell goods at a price higher than prescribed in the AD;
- buy goods at a price lower than that provided for in the contract.
- The distribution of the received DV between the customer and the agent takes place according to the algorithms provided 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 on it.
- Reduce the above income by the amount transferred to the agent of his part of the RF (subparagraph 24, paragraph 1, paragraph 2 of article 346.16, paragraph 1 of article 252 of the Tax Code of the Russian Federation). In order to avoid a conflict with the regulatory authorities on the issue of recognizing the additional benefit due to the agent, it is recommended to indicate in the agreement that the DV is recognized as a variable part of the agent's fee.
Example
Bytkhimservice LLC in January 2018 issued an AD with Khimtorg LLC for the sale of its products. The customer applies the simplified tax system, the agent is on the OSNO. According to the terms of AD, the agent undertakes to sell the customer's products at a price not lower than 3,126 rubles. for a unit. The agent's remuneration consists of constant and variable parts: the constant part is 12% of the amount of products sold. In the presence of DV, distribution is carried out in a 50/50 ratio. The co-benefit attributable to the agent is a variable part of the agent's fee. LLC "Himtorg", thanks to an efficient 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 rubles;
- remuneration to the agent (12% of the sales amount) / 2 464 308 rubles. (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 person, including the purchase price of goods, in this example not considered):
Income:
- proceeds from product sales - 20,535,900 rubles;
- the additional benefit received by the customer is accounted for in the sales proceeds.
Expenses:
- agency fee - 2,464,308 rubles.
- additional benefit transferred to the agent - 1,843,380 rubles.
Outcomes
If a simplified person purchases (sells) goods or other property through an agent, he needs to thoroughly think over all the conditions of the agency agreement, as well as organize the timely and correct reflection of information related to the execution of the contract in the KUDiR.
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