Rendering of agency services at usn. A sleep agent in income should take into account only the agency fee
Intermediary services are considered to be the performance by an intermediary company of certain actions for the company ordering these services. At the same time, an agreement called an agency agreement (orders / commissions) is necessarily concluded. In it, the customer (Principal) instructs the contractor (Agent) to perform certain services for a fee. In the future, the agent, realizing the obligations assumed, has the right to act on behalf of the customer or his own, but always at the expense of the principal (Article 1005 of the Civil Code of the Russian Federation).
Such an agreement stipulates (but not necessarily) the terms for fulfilling the terms of the agreement and submitting a report on the costs incurred with the attached documents. In the absence of such requirements in the contract, reports are submitted by the agent upon the fulfillment of obligations (Article 1008 of the Civil Code of the Russian Federation). In addition, the agreement specifies the amount of remuneration to the agent, which can be a fixed amount or a percentage of sales.
Intermediary services are subject to VAT at the rate of 18% if he is a tax payer. This rule also applies to the sale of VAT-free goods (Article 149 of the Tax Code of the Russian Federation), with the exception of medical goods, funeral services and the leasing of premises to foreign firms (Article 156 of the Tax Code of the Russian Federation).
The mechanism for applying an intermediary agreement is simple, but given the difference in the taxation systems of counterparties, we will understand the features that accompany the relationship between agents and principals in the field of recognition of income and expenses and taxation.
Principal on the simplified tax system - agent on the simplified tax system
All types of agency contracts have the same accounting principle for the purposes of calculating tax on the simplified tax system: the remuneration received by the agent increases the tax base of the intermediary firm.
The date of recognition of income will be the day the funds are credited to the account. It depends on the terms of the agreement. If the agent, participating in settlements, withholds remuneration from the amount transferred by the customer in the course of the transaction, then the date of income is recognized as the day the funds are received. The agent must allocate the amount of remuneration and reflect it in the KUDiR. If it is transferred separately, then the agent will fix the income at the time of receiving the remuneration, and not the amount received for the execution of the contract. The amounts allocated for the performance of the contract are not taken into account in the agent's income, and the costs incurred for their implementation are not included in the costs.
Income from sales through an agent is recognized as income of the principal, depending on the specifics of the contract:
- if the agent participates in the settlements on behalf of the customer - the day the money is received from the implementation of the agreement to the account of the principal (clause 1, article 346. 17 of the Tax Code of the Russian Federation);
- when conducted by a sales agent on his own behalf - the day the money is received on the intermediary's account.
The amount of recognized income in this case is the sale value of the goods indicated in the agent's report.
Since companies on the simplified tax system (income minus expenses) costs can be taken into account only upon the fact of payment, the amounts transferred by the principal-customer will be recognized as expenses after the agent fulfills obligations (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Those. when the agent submits documents confirming the expense.
In practice, the relationship between the agent and the principal is as follows:
- when an agent participates in transactions, the amounts received from the customer for the implementation of the specified operations are credited to the agent's account, then transferred to counterparties upon fulfillment of the terms of the agency agreement. The agent reflects the acquisition of property for the principal on the off-balance account 002, since he is not the owner of the goods. When goods are transferred to the principal, the purchase amounts are debited from the account. 002. Since simplistic people are not VAT payers, they do not allocate tax in the amount of remuneration, respectively, and do not draw up invoices;
- without the participation of an agent in the calculations: in this case, no amounts are received from the customer to the intermediary's account, he only submits a report after the completion of the transaction and receives the agreed amount of remuneration.
An example of accounting support for the operations of an intermediary on the simplified tax system:
Operation |
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Receipt of funds from the principal |
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Transfer to the supplier |
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Receipt of goods from the supplier |
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Reflection of goods and materials for balance |
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Write-off of commission goods and materials |
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Reflected remuneration received |
Agent on the simplified tax system - principal on the OSNO
If the principal firm applies OSNO, then its agent (even a simplistic), regardless of whose name he acts, is obliged to issue invoices with VAT allocated in them.
In accordance with the Civil Code of the Russian Federation, the principal, transferring the goods for sale to the agent, remains its owner until the moment of sale. The sale is carried out by the principal with the involvement of an intermediary, so the proceeds are taken into account by him when calculating income tax and VAT. The agent on the simplified tax system is remunerated from the principal's income, and his remuneration will be an expense without VAT, i.e. the agent does not issue an invoice for remuneration in this case.
Invoices issued by the agent to the purchasers are recorded in the invoice register, and are not registered by him in his sales book, and are subsequently transferred to the principal as attachments to the report. The agent applying the OSNO fills out an invoice for the amount of his remuneration.
Accounting for transactions under the scheme "Agent on the simplified tax system - principal on the OSNO » it will show up in the ledger as follows:
Operation |
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Agent |
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Realization of services under an agency agreement |
76/settlements with the principal (RP) |
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Receipt of funds from buyers |
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Transfer of funds to the principal minus remuneration |
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Agency fee revenue |
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Agency fee credited |
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Principal |
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Based on the agent's report, the implementation of services is reflected |
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Agent fee paid |
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Broken down costs for intermediary services |
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Purchasers of services charged VAT |
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Accounted for revenue minus the remuneration of the intermediary |
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Agent remuneration taken into account |
A variation of the mediation agreement is the commission agreement. The peculiarity in the status of this contract in comparison with the agency counterpart is that the commission agent (intermediary) can act in it, fulfilling the instructions of the committent (customer of services), only on his own behalf, but at the expense of the committent. Accounting according to the scheme “commission agent on the simplified tax system - committent on the OSNO » will be the same as above.
Agent on OSNO - principal on USN
Art. 346.11 of the Tax Code of the Russian Federation exempts simplified people from the obligation to pay VAT, therefore the agent of the principal on the simplified tax system does not calculate tax on transactions relating to the principal. But at the end of the transaction, the agent issues an invoice for the amount of remuneration, without registering it in the register (clause 3.1 of article 169 of the Tax Code). The VAT presented by the agent is subsequently taken into account by the simplified principal in the costs of the simplified tax system in the usual manner.
A feature of the recognition of income by the principal on the simplified taxation system is that, according to tax legislation, the revenue of the simplifier is the entire amount of receipts to the account. Therefore, when the agent withholds remuneration from the funds received under transactions, the amount of income will be considered the entire proceeds from sales received on the agent's account.
If a company applies a simplified taxation regime, then when drawing up an agency agreement, you should be guided by special rules.
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We will analyze what general provisions the contract with agency orders and commission has, how it differs, how the provision of services is reflected in accounting.
Basic information
Knowing what they are will be useful to accountants and company management, because many have to use the services of agents or provide intermediary services to principals.
What is said about this in the legislation of the Russian Federation? How are transactions processed and what rights does each party have?
Definition
An agency contract is understood as an agreement in which one party (agent) performs actions of a legal or other nature on behalf of other parties (principals) for payment.
Agents conduct their activities on their own behalf (for the funds of the principals) or on behalf of the principal (for his own money).
Since agents carry out activities of a legal nature, as well as carry out other operations, it is worth defining what is included in the concept of “other”. This:
- conducting inspections of incoming products;
- control over the shipment of goods to recipients;
- actions of the objective and actual plan, etc.
When concluding an agency agreement, the formation of the following legal relations is expected:
- between principals and agents;
- between agents and third parties;
- between principals and third parties.
Making a deal
When drawing up a contract, it is worth focusing on the general procedure for the form of the transaction and the contract, since the legislation does not specify special requirements.
The obligations of agents to provide legal services on behalf of the principals, in contrast to the rights of attorneys, can only be fixed in contracts that are drawn up in writing.
There is no need to issue . When drawing up an oral agreement, it is necessary to issue a power of attorney without fail.
Actions of a legal nature entail legal consequences: the emergence, change, termination of civil powers. Actual actions do not entail any consequences.
Thus, the agent must search for a potential partner, organize negotiations, study the market in order to identify the most favorable conditions for the transaction.
All powers can be transferred to the principal after the transaction is concluded. Provided that the services are provided on behalf of the principal, then the powers will arise from the principal, bypassing agents.
Agency agreements are not limited to traditional and. When drawing up agency agreements, you can conclude and.
In this case, all obligations may be assigned to third parties. But at the same time, the subagent does not have the ability to organize transactions on behalf of the principals, except for those situations that are specified in.
Legal grounds
Features of drawing up agency agreements, actions based on them are stipulated in Russia.
If the amount is not specified, then the amount of remuneration is determined according to the tariffs for such types of services.
Unless otherwise described in the contract, the principal must transfer the amount to the agent within 7 days from the date of submission of reports for the past periods.
Both parties can create restrictions on the right in relation to each other (), if this is stated in the documentation.
In accordance with Art. 1007, paragraph 3 of the Civil Code, it is forbidden to establish provisions in agency agreements that will allow the sale of products, the provision of services and work to certain consumers or those consumers who live in a specified territory.
When executing contracts, agents must prepare reports on their activities to principals in accordance with the procedure specified in the document.
Otherwise, the report is provided as the conditions are met or after the end of the contract ().
The reports are accompanied by information on the costs incurred. If the principal has objections to the reporting of agents, then the principal has 30 days to inform about it.
Agency agreements under the simplified taxation system
Agency agreements under the simplified tax system are a frequent occurrence in the activities of enterprises that apply this taxation regime.
What nuances should be taken into account when drawing up a contract and fulfilling the conditions prescribed in it, with the object “income” and “income minus expenses”?
Agent income
For example, under the terms of the contract, agents must conclude contracts for the organization of advertising, for the conduct of business of principals, which are associated with instructions.
A person has the right to choose as an object profit or profit, which is reduced by expenses ().
According to the regulations of the Russian Federation, when determining profit, the taxpayer on the simplified tax system must rely on the provisions,.
This means that all funds received by the agent in the provision of services in accordance with the agency agreement cannot be included in the single tax base.
The income (which is taxed) of agents on simplified taxation will be considered remuneration. STS tax payers use the cash method when calculating profits.
Usually, agents that enter into contracts for the money of the principals collect a fee from the funds received to fulfill the contract.
Due to this, all payments (remuneration) to agents are the profit received from the principals.
The contract may indicate that the agent pays for the advertising campaign for personal funds, and then the amount is billed to the principals to reimburse the costs.
These funds will also be income. Fee amounts may be included in the amount of consideration paid by the principals.
For example, an agent ("Venus") works on a simplified system. An enterprise was created on August 1, 2005, an agency agreement under the USN (6%) with the Orion company was drawn up on August 15, 2005, according to which Venera must organize an advertising campaign.
12,000 were paid for the services. This amount is included in the funds (112,000 rubles) transferred in accordance with the terms of the contract.
Video: what happens if the USN does not pay quarterly
On August 19, 2005, Venera LLC paid 100 thousand for the posters produced. These figures will not be reflected in the Book of Profits and Expenses.
Payment to staff (August-September) - 800 rubles. Insurance - 224 rubles ((800 + 800) * 14 percent). Insurance - 3 rubles ((800 + 800) * 0.2 percent).
The payer, who has chosen income as the object, can reduce the single tax on the insurance premium, but not more than 50 percent.
The amount of tax for the 3rd quarter is 720 rubles (12 thousand * 6%), and 50 percent is 360 rubles. The amount of the contribution is less, which means that the single tax is reduced by the amount of insurance.
Payment:
720 - 224 = 496 rubles.
Agent costs
Simplified organizations use the cash method when maintaining cost accounting, if the object of taxation is income minus expenses ().
To determine the tax base for a single tax, agents on the simplified tax system must take into account the nature of the costs incurred. The agent on the simplified tax system (15%) must form a cost budget, which is associated with the implementation of the terms of the order.
Expenses are incurred from own funds, with periodic invoices issued to the principals for reimbursement of costs. Let's return to the example of an agency agreement for an advertising campaign.
Agents do not have the right to recognize the costs of advertising the products of the principals as part of the costs, which are taken into account when calculating the amount of the single tax, if, according to the contract, they must be reimbursed.
Nuances with VAT
Organizations on the simplified tax system do not have to pay VAT (), which means that when providing services, they do not have the right to charge such a tax on their price.
Agents on the simplified tax system also cannot issue principals, where VAT is allocated, conduct and.
In such situations, enterprises that use the services of agents may have difficulty with input VAT on purchased products with the participation of agents.
What to do? There must be a clause in the contract that the agents will act on behalf of the principals.
Contractors will be able to submit invoices to principals, who will deduct value added tax on the services of agents.
If agents act on their own behalf, the contractor must issue an invoice to the names of agents () within 5 days.
Then another invoice will be issued to the principals, the basis for which was the document received from the contractor.
It is not necessary to register such documentation in the Book of Sales and Purchases ().
Reflection of agency agreements in accounting (postings)
In the accounting of agents, the revenue associated with the services of an intermediary nature is considered profit from ordinary operations ( - ).
Such amounts are reflected using account 90 (realization is reflected), sub-account 90-1 (by revenue).
Account 76-5 is also used here for settlements with debtor and creditor companies, a subaccount for settlement with principals.
The following accounts are also used:
All transactions are divided into the following groups:
- contracts with the buyer for the sale of products.
- agreements are concluded with the supplier of material assets for the principals.
The specifics of accounting also depend on the subject of the contract. In accounting, revenue is reflected only after the agent's report on the performed duties in accordance with agency agreements is received.
The report will be a confirmation that all the conditions for recognizing revenue in accounting are met, which are indicated in clause 12 of PBU 9/99:
- the enterprise can receive such revenue, which is confirmed by the provisions of the contract;
- the amount of revenue is determined;
- there is confidence in the increase in economic benefits when performing a certain operation;
- ownership of the goods is transferred from the company to the buyers;
- costs are determined.
The Principal uses the following accounts:
Check | Content |
45 | For shipped products (when transferring goods, the amount is transferred from Kt 41 to Dt 45) |
Account 90, sub-account 90-1 | When purchasing ownership of the product by the buyer |
Dt 90 subaccount 90-2 Kt 45 | Sales and their cost, as well as products that were shipped |
Account 44 | The amount owed to the agents under the contract, which is the sum of the costs of the sale |
Score 76-5 | Settlement with accounts receivable and creditor organizations - amounts of remuneration of agents. A sub-account is opened to determine the amount of payment as a reward |
Agency agreements are transactions that are concluded with the participation of third parties who act as intermediaries between sellers and buyers and contribute to the successful implementation of transactions. Therefore, this is an agreement between the principal and the agent, under the terms of which the agent performs certain operations for a certain fee, based on the instructions of the principal or at his expense. Such ADs are used in construction, translation, etc.
Ways to work
The agent works in two ways:
- Concludes and conducts a transaction on its own behalf, draws up all the documents for itself. Sometimes the third party does not even know that they are working with an intermediary. All claims and issues are resolved without the participation of the principal (Chapter 5 of the Civil Code of the Russian Federation).
- The agent acts on behalf of the principal: all documents are drawn up on it. The agent acts as an intermediary, he does not have any obligations under the transaction (Chapter 49 of the Civil Code).
But no matter how the agents act, they always carry out operations at the expense of the principals (clause 1, article 1005 of the Civil Code of the Russian Federation). Therefore, they are obliged within the stipulated time with the application of the necessary documentation of the costs.
The legal basis of agency agreements is reflected in Chapter 52 of the Civil Code. In some cases, an agent may act simultaneously on his own behalf and on behalf of the principal when making one transaction.
Advantages and disadvantages of cooperation
The presence of an agent complicates accounting, but this is offset by the fact that this increases the benefit for all parties to the contract.
With the help of agents, it is possible to expand the geography of business, successfully solve problems that are not directly related to production, for example, issues of advertising, legal services, and finding customers. Accordingly, the income of the principal increases.
No less profitable such transactions for the agent:
- He gets the opportunity to freely, without investing funds, use the goods of the principal and receive his commission for this.
- the tax burden is reduced, that is, not all amounts received under the contract are considered income, but only received in the form of a commission for agency services.
Agent Profit Formation
The agent's income is formed from the money received from the principal in accordance with the signed agreement (Article 1006 of the Civil Code of the Russian Federation). The amount of remuneration is issued in several ways:
- An agreement is concluded for the agent to receive a specific amount for the transaction. This is beneficial to the principal: he knows exactly the amount of expenses. But the agent will not be able to earn more than the amount set in advance, so such an agreement is not always beneficial for him.
- An agreement is signed to receive interest from the total volume of the transaction. It is quite profitable for the agent: he has the opportunity to sell more and get a large amount of money. For example, if an agent receives 10% from the sale of each unit of goods (for example, a vacuum cleaner for 12,000 rubles), then by selling 10 vacuum cleaners, he will earn 12 thousand rubles.
- A surcharge is provided for the original price of goods and services. The principal fixes the selling price, but the maximum price is not limited. Therefore, the agent is motivated to sell more and earn more. That is, if the principal set the initial price for vacuum cleaners at 12,000 rubles, and the agent sells them for 14,000 rubles, then by selling 10 pieces, he will gain 20,000 rubles.
Money can be paid in different terms:
- The agent's service is prepaid by the principal.
- The agent retains his remuneration, the rest is transferred to the principal's account.
- The principal pays the agent's work after the transaction is completed. If a specific date is not specified, within 7 days.
Taxation
- According to the Tax Code of the Russian Federation (clause 41, clause 1, article 146), the provision of various kinds of services is subject to value added tax (). The tax base is established on the basis of paragraph 1 of this article.
- In accounting, revenue from an agency agreement is considered as income from ordinary activities (PBU 9/99). Agency contracts and services are available to intermediaries, .
- When applied, the income code 2010 "income from civil law contracts, except for copyrights."
Accounting for AD income
- For a principal using a simplified system, income arises at the time of receipt of funds to, an electronic wallet or an agent's cash desk.
- At the same time, according to the law, the agent, after receiving money from the sale of goods or services, is not obliged to notify the principal that the money is already in his account. Therefore, it is necessary to prescribe in the contract a clause on the timely notification of the principal by the agent about the receipt of money from the sale of goods.
- At the end of the month, the agent draws up and sends a report to the principal on the payments received. After reviewing the report, the money received from the buyer is transferred to the principal's account as early as next month. Accounting for these funds is made at the time they enter the bank account.
- The agent takes into account the agency fee as income.
- This is done immediately after receiving an advance payment for the performance of the contract, if the remuneration is included in this payment.
- If the remuneration is received separately, then it should be taken into account at the time of receipt.
This video will talk about the agency agreement, including accounting for income on it:
Features of accrual under the simplified tax system
According to the simplified system (and USN DMR), all expenses are taken into account after they are paid after the fact (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Not subject to accounting:
- money transferred to the agent in advance for the performance of the contract;
- amounts of payments that are returned by the agent.
Further accounting for the amounts that are sent to the agent to fulfill the contract depends on the conditions prescribed by the contract and the subject of the contract:
- When purchasing goods for the principal for the object "", the accounting of the amount of expenses is carried out after the sale (clause 2, clause 2, article 346.17 of the Tax Code).
- When expenses are taken into account until the end of the year (clause 3 of article 346.17 of the Tax Code).
- When transferring the agency fee as part of the total amount for the performance of the contract, it is subject to accounting by the principal as expenses under the terms of its accrual under the contract. Usually, the agent's report becomes the basis for accounting, where this amount will be recorded (subclause 24, clause 1, article 346.16 of the Tax Code).
- In case of a later (separate from the principal amount for the performance of the contract) transfer of the amount of remuneration, it is indicated in the agent's expenses upon the fact of the transfer.
- The agent's income includes only his remuneration. Money received in advance to fulfill the contract does not apply to it (clause 1.1 of article 346.15, clause 9 of clause 1 of article 251 of the Tax Code).
The remuneration is recognized as income based on the terms of the contract. If the amount of remuneration is transferred together with fixed assets for the performance of the contract, then the agent independently allocates his remuneration and reflects it in. If the reward is received separately, then the simplistic agent registers the amount at the time of receipt.
"Arsenal of the entrepreneur", 2011, N 1
Entrepreneurs using the simplified taxation system often act as agents or principals under an agency agreement. Let's figure out what are the features of determining income taken into account when calculating a single tax under a simplified system.
According to paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, individual entrepreneurs using the simplified taxation system, when determining the object of taxation, take into account the following income:
- income from sales, determined in accordance with Art. 249 of the Tax Code of the Russian Federation;
- non-operating income, determined in accordance with Art. 250 of the Tax Code of the Russian Federation.
This does not take into account the income provided for in Art. 251 of the Tax Code of the Russian Federation.
According to Art. 249 of the Tax Code of the Russian Federation, revenue from the sale of goods (works, services) both of own production and previously acquired, and revenue from the sale of property rights is recognized as income from sales.
Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights, expressed in cash and (or) in kind.
In accordance with paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other 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.
In the situation under consideration, the rules provided for in Ch. 51 "Commission" of the Civil Code of the Russian Federation, if these rules do not contradict the provisions of Ch. 52 "Agency" or the essence of the agency agreement (Article 1011 of the Civil Code of the Russian Federation).
Let's figure out how income is calculated for tax purposes under a single tax under a simplified system for the principal and the agent.
Principal
To relations arising from the agency agreement, the rules provided for in Ch. 51 "Commission" of the Civil Code of the Russian Federation, if these rules do not contradict the provisions of Ch. 52 "Agency" or the essence of the agency agreement (Article 1011 of the Civil Code of the Russian Federation).
According to paragraph 1 of Art. 996 of the Civil Code of the Russian Federation, things received by the commission agent from the principal or acquired by the commission agent at the expense of the principal are the property of the latter.
Consequently, the receipt of funds to the settlement account or cash desk of the agent from buyers in payment for the goods sold on behalf of the principal, which is his property, should be accounted for as revenue from the sale of these goods from the principal (Letter of the Ministry of Finance of Russia dated 08.20.2007 N 03-11- 04/2/204).
In the Letter of the Ministry of Finance of Russia dated 07.05.2007 N 03-11-05 / 95, it is explained that the date of receipt of income for the committent will be the day the funds transferred by the intermediary to bank accounts and (or) to the cashier of the committent will be received.
The income of the principal is the entire amount of proceeds from the sale of goods received by the agent. Article 251 of 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 taxation system should not be reduced by the amount of the agency fee withheld by the agent from the proceeds from the sale received on his current account, when it is transferred to the principal. It does not matter which object of taxation is used by the commission agent applying the simplified taxation system - "income" or "income reduced by the amount of expenses."
Based on this, the income of an individual entrepreneur - the principal is not reduced by the amount of remuneration withheld independently by the agent from the amounts received by him on the basis of an agency agreement. The same position is reflected in Letters of the Ministry of Finance of Russia dated 06/25/2009 N 03-11-06/2/107, dated 06/05/2007 N 03-11-04/2/160, Federal Tax Service of Russia for Moscow dated 03/05/2007 N 18 -11/3/ [email protected]
At the same time, the agency fee paid by the principal to the agent or retained by the agent independently from the amounts received by him on the basis of the agency agreement shall be attributed to the principal's expenses on the basis of paragraphs. 24 p. 1 art. 346.16 of the Tax Code of the Russian Federation.
Therefore, an individual entrepreneur who is a principal and applies the "income minus expenses" taxation system has the right to reduce the income received by the amount of remuneration paid to agents (Letters of the Ministry of Finance of Russia dated 04.22.2009 N 03-11-09 / 145, dated 11.29.2007 N 03- 11-04/2/290, Letter of the Federal Tax Service of Russia for the city of Moscow dated 05.03.2007 N 18-11/3/ [email protected]).
Agent
Paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation provides that under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other 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.
The principal is obliged to pay the agent a fee in the amount and in the manner established in the agency agreement (Article 1006 of the Civil Code of the Russian Federation).
According to paragraph 1.1 of Art. 346.15 of the Tax Code of the Russian Federation, when determining the object of taxation, the income provided for in Art. 251 of the Tax Code of the Russian Federation.
Including income in the form of property (including cash) received by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as in reimbursement of expenses incurred by the commission agent , agent and (or) other attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The exception is commission, agency or other similar remuneration (clause 9, clause 1, article 251 of the Tax Code of the Russian Federation).
Thus, only the amount of the agency fee, additional fee, if it is provided for by the agency agreement, as well as the amount of additional benefit remaining at the disposal of the agent are recognized as income of the agent. These conclusions are confirmed in the Letters of the Ministry of Finance of Russia dated 10.02.2009 N 03-11-06/2/24, 26.01.2009 NN 03-11-09/18, 03-11-09/19, dated 26.11.2007 N 03-11 -05/274, in the Letter of the Federal Tax Service of Russia for Moscow dated 09/07/2009 N 16-15 / 093049, in the Resolution of the Federal Arbitration Court of the Ural District dated 11/26/2007 N F09-9602 / 07-C3.
At the same time, if the agent does not participate in the settlements, then the date of recognition of the proceeds will be the day the agency fee (additional benefit, additional remuneration) from the principal is received on his current account or in the cash desk (clause 1 of article 346.17 of the Tax Code of the Russian Federation).
Opinion. Andrey Brusnitsyn, Class 3 Advisor to the State Civil Service of the Russian Federation:
It should be noted that when conducting tax audits of individual entrepreneurs using agency agreements in their activities, the tax authorities carefully check the reality of transactions concluded by the entrepreneur, including their actual execution. For this, data on cash flow on accounts, information about counterparties, and analysis of primary documents are used. Therefore, individual entrepreneurs should especially carefully keep records of documents in this area of activity.
At the same time, the collection of an evidence base on the fictitiousness of transactions concluded by an entrepreneur is a rather complicated process. Therefore, in the event of litigation, entrepreneurs have sufficient chances to defend their position in court.
As an example, we can cite the Resolution of the Federal Antimonopoly Service of the North Caucasus District dated May 12, 2009 in case N A53-11082 / 2008-C5-44, which reflects the position that the courts rightfully satisfied the requirements of the entrepreneur to invalidate the decision of the tax authority in terms of additional charges a single tax paid when applying the simplified tax system, the corresponding penalties and fines, since when determining the tax base, income in the form of funds or other property that is received, in particular, under agency contracts, is not taken into account. At the same time, the corresponding opinion is confirmed by the Determination of the Supreme Arbitration Court of the Russian Federation dated September 18, 2009 N VAS-11344/09 in the same case, which refused to transfer the case for review by way of supervision of judicial acts, since the tax authority illegally included in the income of the entrepreneur the funds received to his current account in connection with the fulfillment of obligations under agency agreements and commission agreements.
If the agent participates in settlements and withholds remuneration from the money received from buyers, then it becomes income on the day the money is received to the agent’s current account or cash desk. Note that the commission agent takes into account remuneration as part of income, regardless of whether the order is considered fulfilled at that moment or not, since under the cash method of determining income and expenses, advances are included in income (clause 1 of article 346.17 of the Tax Code of the Russian Federation; Decision Supreme Arbitration Court of the Russian Federation of January 20, 2006 N 4294/05).
In column 4, section I "Income and Expenses" The Income and Expenses Accounting Book does not reflect income received in the form of property (including cash) received by the agent in connection with the fulfillment of obligations under the agency agreement (clause 2.4 of the Procedure for filling out the Income and Expenses Accounting Book of organizations and individual entrepreneurs applying the simplified taxation system, approved by the Order of the Ministry of Finance of Russia dated December 31, 2008 N 154n).
These incomes are not taken into account when determining the maximum amount of income that limits the right to use the simplified tax system (clause 2, article 346.12, article 248 of the Tax Code of the Russian Federation).
Example 1. IP Ivankov I.A. is an agent under an agency agreement with LLC "Beta" (principal) and applies a simplified system with the object of taxation "income".
March 1, 2010 IP Ivankov I.A. received from the principal goods for sale in the amount of 590,000 rubles. (including VAT - 90,000 rubles). The agency fee under the contract is 10% - 59,000 rubles.
Payments are made through an agent. April 15, 2010 IP Ivankov I.A. received 590,000 rubles to his current account for the goods sold. (including VAT - 90,000 rubles). On the same day, having withheld the amount of remuneration, he transferred 531,000 rubles to the principal. (590,000 - 59,000).
Based on the provisions of par. 9 p. 1 art. 251 of the Tax Code of the Russian Federation IP Ivankov I.A. must reflect in taxable income only the amount of his remuneration, i.e. 59 000 rub.
Example 2. IP Novikov A.A. (agent) applies a simplified system with the object of taxation "income". On February 1, 2010, he received from the principal goods for sale in the amount of 177,000 rubles. (including VAT 18% - 27,000 rubles). The cost of delivery of the goods amounted to 23,600 rubles. (including VAT - 3600 rubles). The agency fee in accordance with the terms of the contract is deducted from the proceeds and amounts to 25,000 rubles. IP Novikov A.A. participates in calculations.
He received the proceeds from the sale of the goods to his settlement account on February 15, 2010. On the same day, the money was transferred to the principal's settlement account in the amount of 128,400 rubles. (177,000 - 25,000 - 23,600).
Thus, on February 15, 2010 IP Novikov A.A. will include in income only the amount of his agency fee, i.e. 25 000 rub.
With regard to the additional benefit from the sale of goods owned by the principal, it should be noted that the amount received by the agent in the part that is not subject to transfer to the principal under the terms of the contract is also income for the agent and, accordingly, is subject to a single tax (Letter of the Federal Tax Service of Russia for Moscow). Moscow dated April 17, 2007 N 20-12/035144).
Example 3. IP Tsvetkova I.A. (agent) applies a simplified system with the object of taxation "income". On March 1, 2010, she received the goods for sale. According to the terms of the agency agreement, the minimum selling price of the goods is 177,000 rubles. (including VAT - 27,000 rubles). The agency fee is provided in the amount of 25,000 rubles. and is retained by the agent from the proceeds received from buyers for the goods sold.
As part of the execution of this agreement, the agent sold the goods for 200,600 rubles. (including VAT - 30,600 rubles). The order of distribution of additional benefits is not defined by the agreement. The costs associated with the provision of intermediary services (not reimbursed by the principal) amounted to 15,000 rubles. In the case under consideration, the agent sold the goods on more favorable terms for the principal, and the procedure for distributing additional benefits is not defined by the agency agreement. Consequently, in addition to remuneration (clause 1 of article 991 of the Civil Code of the Russian Federation), the agent is entitled to half of the additional benefit (parts 1, 2 of article 992 of the Civil Code of the Russian Federation).
Thus, the total amount of remuneration due to the entrepreneur, with which a single tax is paid, is 38,600 rubles. (15,000 rubles + (200,600 - 177,000) rubles x 50%).
Yu.Suslova
LLC "Audit Consult Law"
Agency agreement under the simplified tax system - income minus expensesallows a simplistic person to transfer some of the functions of buying and selling goods to an intermediary, but requires special knowledge. What is such a contract and what nuances you need to take into account - find out from our article.
What is important for a simplistic person to know when concluding an agency agreement (conditions on the remuneration of an agent, the form and timing of reporting, etc.)
In order for a simplistic person to sell or buy goods through an agent, he must take into account 2 types of organizational and accounting requirements:
- to the execution 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 matter of AD, 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 applying for AD, you need to pay attention to the following:
- the terms of the contract are divided into main (subject of the contract) and additional (price of AD and terms of its execution), including one of the terms 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 perform actions on behalf of the principal or on his own behalf;
- it is necessary to specify the degree of authority of the agent - in AD it can be provided 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 possible restrictions - they can be imposed on one or both parties to the AD (for example, a condition for the service to be performed personally by an agent without concluding subagency agreements).
The contract does not hurt to prescribe the composition and key aspects of the content of the agent's report.
Things to keep in mind 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 cash desk), it is important to specify in 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 in the execution of AD, see the article .
The second group of requirements, which the simplistic person needs to remember when performing AD, is provided for in Ch. 26.2 of the Tax Code of the Russian Federation (more on this in the following sections).
Simplifier sells goods through an agent
The use of the services of an agent in the sale of goods from a simplified customer generates both income and expenses:
- according to paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation - income from the sale of goods;
- under sub. 23 paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation - expenses in the form of the purchase price of goods;
- under sub. 24 p. 1 art. 346.16 of the Tax Code of the Russian Federation - to pay remuneration to an agent;
Find out about the intricacies of accounting for agency fees when combining modes from the message posted on our website .
- under sub. 8 p. 1 art. 346.16 of the Tax Code of the Russian Federation - expense on VAT paid to the agent (in terms of remuneration);
How to take into account the "outgoing" and "incoming" VAT, the material will tell the simplistic.
- costs associated with the reimbursement of other expenses of the agent.
A simplified customer includes expenses for AD if:
- money transfers made to the agent's address 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 under 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 the settlements are made through an agent;
- the recognized amount of income is the sale 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 on account of the forthcoming delivery, they should be taken into account in the income of the simplified customer also on the date the money is received.
Expenses are taken into account in the usual manner for a simplified taxpayer.
What to take into account for the simplistic when filling out KUDiR - see the material .
The agent acquires property for the simplistic
The process of using the services of an agent when purchasing goods by a simplified person is associated with the emergence of 3 groups of expenses:
- purchase costs - they include the cost of acquired property, goods or other valuables;
- tax expenses - consist of the amounts of "input" VAT transferred to the supplier and (or) agent;
- intermediary expenses - related to the payment of remuneration to the agent and reimbursement of the amounts associated with 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:
- the inclusion of expenses related to AD in the taxable base of the simplified customer is made after they are paid (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:
- under 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 an inventory is purchased with the help of an agent (the agent's fee is included in the initial cost of the inventory);
- under 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 a separate type of expense);
- under sub. 1, paragraph 1 and paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation - when purchasing 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 (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation);
- as part of the initial cost of the acquired fixed assets and intangible assets (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).
How does the appointment of fixed assets affect when a simplified person recognizes its cost in expenses - see material .
The nuances of accounting for additional benefits by a simplistic
An additional benefit (AD) in the performance of AD arises if the agent has made a transaction on terms that are more favorable than those stipulated by the contract.
When buying (selling) goods through an intermediary, in terms of recognition of DI, the following should be taken into account:
- DV may appear if the agent succeeded:
- sell goods at a price higher than prescribed in AD;
- buy goods at a price less than stipulated by the contract.
- The distribution of the received DC between the customer and the agent takes place according to the algorithms provided for in the AD, or equally if there are no preliminary agreements regarding the DC.
- 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 amounts transferred to the agent of his part of the DV (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 conflict with regulatory authorities on the issue of recognition of the additional benefit due to the agent in expenses, it is recommended to indicate in the contract that the VC is recognized as a variable part of the agent's remuneration.
Example
In January 2018, Bytkhimservis LLC formed an AD 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 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 a fixed and a variable part: the fixed part is 12% of the amount of products sold. In the presence of DV, the distribution is made in the ratio 50/50. The additional benefit due to the agent is a variable part of the agent's remuneration. Khimtorg LLC, thanks to an efficient logistics system and with the help of modern marketing techniques, managed to sell products at a price of 3,810 rubles. for a unit. DV calculations are presented in the table:
LLC "Bytkhimservis" transferred 2 amounts to the settlement account of LLC "Khimtorg":
- DV = 1,843,380 rubles;
- remuneration to the agent (12% of the sales amount) / RUB 2,464,308 (20,535,900 rubles × 12%).
In KUDiR in January 2018, the simplified customer reflected the following information related to AD (other income and expenses of the simplified customer, including the purchase price of goods, are not considered in this example):
Income:
- proceeds from the sale of products - 20,535,900 rubles;
- additional benefit received by the customer is included in sales revenue.
Expenses:
- agency fee - 2,464,308 rubles.
- additional benefit transferred to the agent - 1,843,380 rubles.
Results
If a simplifier purchases (sells) goods or other property through an agent, he needs to thoroughly consider 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.