Agency agreement taxation usn with examples. How is agency income accounted for? Ways to work

"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 are 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).

Understand how income is calculated for tax purposes 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 principal will be the day of receipt of funds transferred by the intermediary to bank accounts and (or) to the cashier of the principal.

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.

Consequently, 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 22.04.2009 N 03-11-09 / 145, dated 29.11.2007 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 amounts 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 Letters of the Ministry of Finance of Russia dated February 10, 2009 N 03-11-06/2/24, January 26, 2009 N N 03-11-09/18, 03-11-09/19, dated November 26, 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.

In this case, if the agent does not participate in the settlements, then the date of recognition of the proceeds will be the day of receipt of the agency fee (additional benefit, additional remuneration) from the principal (clause 1 of article 346.17 of the Tax Code of the Russian Federation) to his current account or to the cash desk.

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 the 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 VAC-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"

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

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

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

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

From the mentioned norms of the Tax Code of the Russian Federation, the Ministry of Finance draws the following conclusion. The principal on the simplified tax system with the object of taxation in the form of income cannot reduce income by the amount of the agency fee withheld by the agent from the 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 reduction in the income of principals by the amount of remuneration paid by them to agents. Therefore, the income of principals applying the simplified tax system with the object of taxation in the form of income should not be reduced by the amount of the agency fee withheld by the agent from the sales proceeds received by him from buyers of goods.

In this case principal's income is the entire amount of revenue from the sale of services received by the agent.

Note: Letter of the Ministry of Finance of the Russian Federation No. 03-11-11 / 28 of 01/24/2013

The moment of income of the principal (committent) from the agent (commission agent)

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

What circumstance should determine the moment the LLC (principal) receives income for tax purposes - by the date of receipt of funds from the agent to the settlement account (cash) or by the date the agent draws up a report on accepted payments?

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

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

The agent on the simplified tax system includes only the amount of the agency fee in income

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

The letter says that income of the taxpaying agent applying the simplified tax system is the agency fee.

At the same time, the agent organization providing services to the principal, when determining the base for tax paid in connection with the application of the simplified tax system, should take into account the amount of the agency fee as of the date the funds are received in bank accounts or at the cash desk.

The agent's income on the simplified tax system includes only the amount of the agency fee

Agents applying the simplified taxation system take into account only the amount of the agency fee in their income. This was recalled by the Ministry of Finance of Russia in a letter dated September 28, 2017 No. 03-11-06 / 2/62942.

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

Subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation mentions the agent's income received in connection with the fulfillment of obligations under the agency agreement, as well as to reimburse the agent's expenses incurred for the principal. This income does not include commission, agency or other similar remuneration.

(abbreviated - STS) is such an agreement between the principal and the agent, in which the difference between income and expenses allows you to transfer part of the functional duties associated with the purchase and sale of various goods.

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

Agency agreement with simplified tax system 6% Income

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

The subject of such agency agreements (as well as agreements of another type) are relations between the agent and third parties, and the interests represented by the agent fully coincide with the interests of the principal. That is why, in the books of income and expense, when signing an agency agreement with a simplified tax system of 6%, only the amount of remuneration () should be reflected. This amount should be the difference between the amount paid by the buyer and the amount due to the principal.

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

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

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

If the agreement states that the funds must be transferred after the agreement is concluded, while it is actually not possible to determine the amount of remuneration, then according to the letter of the Ministry of Finance of Russia, all funds must be included in income that will be taken into account when determining the tax base under the simplified tax of 6%.
If brokerage orders continue, then the agent, as well as the agency as a whole, may make adjustments to the amount of income that will be transferred to the principal (except for the amount of fees deducted). Such a right is regulated by the letter of the Ministry of Finance dated September 30 (letter No. 03-1106).

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

Agency agreement with simplified tax system 15% Income minus expenses

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

requirements regarding the execution of an agency agreement USN;
must recognize income and expenses that directly follow from the agency agreement.

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

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

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

Let's take a closer look. When studying the terms of the contract, it should be understood that the conditions are basic (their essence is disclosed in the subject of the contract) and indirect, complementary. Indirect includes the cost of the agent's services in accordance with the provisions of the agency agreement and the speed (terms) of execution. An important condition to which the principal must pay attention is the price and the conditions under which the agent's fee is paid.

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

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

Also, in the agency agreement, it will not be superfluous to prescribe the details of cooperation and the points that should appear in the agent's report (a document drawn up after all instructions have been completed).

If the payment of funds and the delivery of goods to buyers occurs due to the work of the agent (through him, for example, through his bank account or), then the period during which the agent must notify the principal of the receipt of funds to his account (or in checkout). From such seemingly trifles, the period during which the profit will be included in income may ultimately depend. As a result - the timeliness of tax deductions.

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

Taxation

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

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

In income, when calculating taxes of the simplified system, only agency profit should be taken into account. If a businessman sells, for example, equipment, receiving 5% of sales, then you do not need to pay tax on 500 thousand rubles received from buyers for the sale of 10 units for 50 thousand. You only need to pay for your 25 thousand profits. This is precisely the advantage of USN agency agreements in small and medium-sized businesses. Similar considerations apply to and , etc.

Document flow at the parties

The main document that takes place in the "agent-principal" relationship is (in addition, of course, the agency agreement itself). Such a document must be provided by all agents, regardless of the type of activity and the specifics of the relationship. Moreover, article 1008 of the Russian Civil Code requires agents to provide reports on completed orders even when the principal allows them not to be provided,

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

You can download the BP agent report form under the simplified tax system.

Remuneration for blood pressure with the simplified tax system

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

Moreover, if an agent performs assignments for free (under a prearranged agency agreement with zero payment), then the Civil Code requires payment for services in accordance with internal state tariffs.

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

Accounting and postings

It is customary to keep accounting records of agency agreements on account 76 “Settlements with various debtors and creditors”. Various sub-accounts can be allocated to this account, including agents.

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

IP applies the simplified tax system "income-expenses". An individual entrepreneur enters into agreements with clients on the provision of intermediary services for the provision of a tourist product and tourist services. And with the service provider (tour operator) an agency agreement - for a fee, to carry out actions to promote and sell the tourist product and related tourist services. Payment to the service provider is made primarily net of agency fees. Or is the agency fee transferred to the account of the agent (IP)? How should an individual entrepreneur take into account these transactions, what should be included in the book of income and expenses: the amount of receipts from customers and payment to the service provider, or only remuneration? And also, how to take into account the benefit received in excess of the established remuneration if, according to the agreement, "the additional benefit is the property of the Agent"?

Answer

When calculating the simplified tax system, an individual entrepreneur must take into account the agency fee under the agency agreement, as well as additional benefits. Therefore, only the agency fee and the amount of additional benefit should be entered in the income book of the individual entrepreneur.

How can an intermediary formalize and reflect in accounting and taxation the sale of goods (works, services) of the customer

Intermediary income and expenses

The funds received from buyers for goods sold (works, services) are not income of the intermediary (). The income of an intermediary is recognized as the amount of intermediary remuneration and additional benefits received in the course of the execution of an intermediary agreement (). For more information on accounting for income received by an intermediary, see.

Intermediary costs associated with the execution of an intermediary contract are costs that are not subject to reimbursement by the customer (). Otherwise, the intermediary does not have an asset disposal that would lead to a decrease in economic benefits (). Accordingly, upon receipt of funds from the customer to reimburse costs under an intermediary agreement, no income is generated in the intermediary's accounting ().

The intermediary recognizes revenue as of the date the report is accepted by the customer (), and includes expenses in the cost of sales as of the date the revenue is recognized ().

How can an intermediary reflect the intermediary remuneration in accounting and taxation

Regardless of the object of taxation from which the organization pays a single tax, the amount of intermediary remuneration is included in the income that is taken into account when calculating the tax base (, Tax Code of the Russian Federation).

Since intermediaries using simplified taxation are exempt from paying VAT (except for VAT on import operations and under simple partnership agreements, trust management of property and concession agreements), this tax is not charged on the amount of intermediary remuneration ().

How can an intermediary on a simplified system take into account a remuneration, the amount of which is unknown in advance. The remuneration is included in the advance paid to the intermediary for the execution of the contract

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

The income (revenue) of an intermediary from the provision of an intermediary service is his remuneration (, Tax Code of the Russian Federation).

Simplified income is recognized on a cash basis, that is, at the time of receipt of payment from the customer (). Therefore, advances received on account of the upcoming provision of intermediary services are also included in revenue (, Tax Code of the Russian Federation, letters from the Ministry of Finance of Russia,).

In the situation under consideration, the amount of intermediary remuneration as of the date of receipt of payment from the customer cannot be determined. Therefore, the intermediary must include the entire amount received in taxable income. Similar explanations are contained in.

After intermediary services are rendered (for example, on the date of approval), the tax base for the single tax can be adjusted. Such a conclusion follows from the provisions of Article 346.15 and paragraph 1 of Article 251 of the Tax Code of the Russian Federation. According to these norms, the composition of income taken into account when calculating the single tax in case of simplification does not include funds from the intermediary received from the customer to reimburse the costs associated with the execution of the contract.

At the time of execution of the contract, the amount of the previously received advance payment (including the intermediary fee) ceases to be the income of the intermediary in full. After all, part of the funds received was spent by him to fulfill obligations under the contract. For example, it is listed to the supplier of goods that the intermediary purchases for the customer. This fact allows you to reduce the income previously reflected in by the amount of documented costs that must be paid at the expense of the customer. After the adjustment, only the amount of intermediary remuneration will remain in the composition of income.

Similar explanations are contained in.

An example of the reflection in the book of accounting for income and expenses of adjusting the tax base during the execution of an intermediary agreement

Alpha LLC (agent) entered into an intermediary agreement with Hermes Trading Company LLC (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 (including Alfa's intermediary fee) was agreed upon in the amount of 800,000 rubles. At the same time, the amount of the agency fee is determined as the difference between the agreed value of the contract and the actual costs of Alfa for the purchase and delivery of equipment. The term of the contract is two months.

On March 1, Hermes transferred the entire amount stipulated by the agreement to Alfa. The contract was executed on 25 April. The amount of documented expenses related to the execution of the contract and reflected in the Alfa report is 731,600 rubles. Thus, the amount of the agency fee amounted to 68,400 rubles.

When calculating the advance payment for a single tax for the 1st quarter, Alpha included in the 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, Alfa reduced the tax base, taking into account the actual costs incurred in connection with the execution of the mediation agreement.*

The receipt of an advance and the subsequent adjustment of the tax base was reflected in the accountant of Alpha.

4. We reflect income in the book of income and expenses

The travel agency applies "simplification". Suppose that when selling a tour, the travel agent receives: 30 rubles. - agency fee (deducted from the money received from the tourist), 3000 rubles. - additional benefit (under the terms of the contract with the tour operator, it remains entirely at the disposal of the travel agent). How to reflect income in the book of income and expenses - is it necessary in this case to make two entries or one for the total amount?

Both options are possible.

The travel agent can make one entry: the number and date of the PKO - agency fee and additional benefit in the amount of 3030 rubles.

You can make two entries: the number and date of the PKO - agency fee - 30 rubles; number and date of PKO - additional benefit - 3000 rubles.

However, since the basis for recording the transaction is the same primary document, it seems more appropriate to reflect these transactions in the first way. *

Question

The organization is on the simplified tax system 15%. Is it possible to include in the costs the agency fee paid by the Organization-Principal to the Agent for finding and attracting clients, agreeing draft contracts with them and concluding contracts with them in the future on behalf of the Organization-Principal. The remuneration is calculated as a certain percentage of the amounts received by the Principal on account from the Clients. On a monthly basis, the Agent submits an Act-report on the work done and indicates the amount of remuneration.

Answer

The principal has the right to include the amount of the remuneration paid to the agent as part of the expenses after the approval of the agent's report (clause 24 clause 1 article 346.16, clause 2 article 346.17 of the Tax Code of the Russian Federation). At the same moment, for tax purposes, the amount of “input” VAT related to remuneration is also taken into account (clause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).

USN for settlements with an agent on a prepaid basis (in advance)

The amount of the advance payment (advance payment) transferred to the agent (retained by him) is not included in the principal's expenses. This is due to the fact that when applying the simplified tax system, expenses are recognized as expenses after they are actually paid. Payment is understood as the termination of the principal's obligation to the agent, which is directly related to the provision of intermediary services (clause 2 of article 346.17 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 03.04.2015 N 03-11-11 / 18801). As of the date of transfer of the prepayment (advance), such an obligation has not arisen and the costs have not yet been incurred. Therefore, if the agency fee is paid in advance (in advance), the corresponding amount is included in the costs after the provision of intermediary services (clause 2, article 346.17 of the Tax Code of the Russian Federation).