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Should an agent who worked under the simplified tax system (STS) use a cash register? And what kind of revenue should be reported on the cash register: only the agent’s remuneration or the total income received by the agent? The Ministry of Finance considered this issue in letter No. 03-11-06/2/40279 dated September 30, 2013. and drew conclusions.

First, let's define what constitutes an agent's remuneration? Let's turn to Art. 1005 of the Civil Code of the Russian Federation, which defines the essence of an agency agreement, which consists in the fact that one party (agent), on behalf of the other (principal), performs legal and other actions on its own behalf, but at the expense of the principal, or on behalf and at the expense of the principal for a certain reward. The amount and procedure for paying agency fees are determined by the parties in the agency agreement.

If the agent works on the simplified tax system (“simplified system”), then on the basis of clause 1.1 of Art. 346.15 of the Tax Code, the income of an agent does not include income taken into account in Article 251 of the Tax Code.

Based on clause 9 of clause 1 of this article, the agent’s income does not include the property (money) of the principal transferred to the agent, commission agent or attorney to carry out his duties under an agency agreement, commission agreement or other similar agreement if these incomes are not are included in the expenses of the agent, commission agent, and attorney. The remuneration of an agent, commission agent, or attorney is not included in this type of income.

Thus, an agent’s income when working for the simplified tax system is considered only the amount of his commission received.

The date of receipt of income by the agent when working on a “simplified” basis on the basis of clause 1 of Art. 346.17 of the Tax Code is considered the day of receipt of proceeds to the current account, cash desk, receipt of property rights or other property, as well as repayment of debt to the agent in another way. In this case, simplified employees use the cash method of accounting.

If it is impossible to separate the agent’s remuneration from the total amount of the agent’s income received, tax authorities adhere to the version that the entire amount should be defined as the agent’s income with appropriate taxation. In the future, the agent can adjust the revenue received by the amount of goods (services) paid to the supplier. In this case, the reward is considered to be savings from the transaction.

Does an agent need a cash register? Based on paragraph 1 of Art. 2 of Federal Law No. 54-FZ CCT is mandatory used by organizations and individual entrepreneurs for cash payments or payments using payment cards when selling goods, performing work, or providing services.

When the principal transfers funds to the agent on the basis of an agency agreement, this operation is not an operation for the sale of goods (works, services); accordingly, it does not fall under the scope of Law No. 54-FZ, i.e. The agent does not need a cash register.

Read the definition of agent remuneration using examples.

Types of intermediary agreements, defined similarly to agency agreements.

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The organization plans to conclude an agency agreement. Under the terms of the agency agreement, the agent (organization) will act on its own behalf. The principal and performers are VAT payers. The agent applies the simplified tax system with the object of taxation “income reduced by the amount of expenses.” The agent, on behalf of the principal, will engage performers to perform technological work related to equipment maintenance. Settlements with performers are carried out through an agent. What is the procedure for accounting and tax accounting of transactions under the specified agreement for the agent? What is the agent's process for issuing invoices?

Civil aspects

Under an agency agreement, one party (agent) undertakes, for a fee, to carry out 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 (clause 1 of Article 1005 of the Civil Code of the Russian Federation). The procedure for payment and the amount of agency remuneration are, as a rule, established in the contract (Article 1006 of the Civil Code of the Russian Federation).

According to paragraph 2, clause 1, art. 1005 of the Civil Code of the Russian Federation, under a transaction concluded by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction.

During the execution of the agency agreement, the agent is obliged to submit reports to the principal in the manner and within the time limits provided for by the agreement (Clause 1 of Article 1008 of the Civil Code of the Russian Federation). Unless otherwise provided by the agency agreement, the necessary evidence of expenses incurred by the agent at the expense of the principal must be attached to the agent’s report (Clause 2 of Article 1008 of the Civil Code of the Russian Federation).

Since in the situation under consideration, under the terms of the contract, the agent acts on his own behalf, the rules provided for in Chapter 51 of the Civil Code of the Russian Federation for a commission agreement (Article 1011 of the Civil Code of the Russian Federation) also apply to such intermediary relations.

If the object of taxation for the tax paid in connection with the application of the simplified tax system (hereinafter referred to as the Tax) is the income of an organization reduced by the amount of expenses, the tax base is recognized as the monetary expression of income reduced by the amount of expenses (Clause 2 of Article 346.18 of the Tax Code of the Russian Federation ).

When determining the object of taxation under the Tax, taxpayers take into account income from sales determined in accordance with Art. 249 of the Tax Code of the Russian Federation, and non-operating income determined in accordance with Art. 250 of the Tax Code of the Russian Federation (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). In this case, in particular, the income specified in Art. 251 of the Tax Code of the Russian Federation (clause 1, clause 1.1, article 346.15 of the Tax Code of the Russian Federation).

From the norms of Art. 249, paragraphs. 9 clause 1 art. 251 of the Tax Code of the Russian Federation it follows that when forming the tax base for the Tax, agents must take into account in the income from sales only the agency fee paid by the principal for the provision of intermediary services, and income in the form of property (including cash) received by him in connection with the fulfillment of obligations under agency agreement, as well as for reimbursement of expenses incurred for the principal, if such expenses are not subject to inclusion in the agent’s expenses in accordance with the terms of the concluded agreements, are not taken into account (for additional information, see letters of the Ministry of Finance of Russia dated September 30, 2013 N 03-11-06/ 2/40279, dated 09/07/2010 N 03-07-11/378).

Income in the form of agency fees is subject to recognition on the day of receipt of funds into bank accounts and (or) cash desks, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the agent in another way (p 1 article 346.17 of the Tax Code of the Russian Federation).

Along with this, it should be taken into account that the agent organization will not be able to take into account as expenses when forming the tax base for the Tax, expenses in the form of property (including funds) transferred in connection with the fulfillment of obligations under the agency agreement, as well as in payment of expenses incurred for the principal, in particular in payment for the services of hired performers, if such costs are not subject to inclusion in the agent’s expenses in accordance with the terms of the concluded agreement (clause 2 of article 346.16, clause 1 of article 252, clause 9 of article 270 of the Tax Code RF).

When implementing intermediary services on the territory of the Russian Federation, subject to VAT, by organizations that are VAT payers, VAT is determined as the amount of income received by them in the form of intermediary remuneration (clause 1 of Article 156 of the Tax Code of the Russian Federation).

At the same time, organizations applying the simplified tax system are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Art. 174.1 of the Tax Code of the Russian Federation (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

Consequently, in the situation under consideration, the agency fee of the organization applying the simplified tax system will not be subject to VAT. Therefore, in the agency agreement with the principal, it is advisable to indicate that the amount of the agency fee is indicated without VAT, in connection with the application of the simplified tax system by the agent organization.

Since the agent organization in this case is not a VAT payer, it is not obliged to draw up and issue invoices for the amount of agency fees (clause 3 of Article 169 of the Tax Code of the Russian Federation, see also letter of the Ministry of Finance of Russia dated October 24, 2013 N 03-07-09 /44918).

At the same time, agents applying the simplified tax system are not relieved of the obligation to “re-issue” invoices received by them from sellers when purchasing goods (work, services), property rights for the principal on their behalf in the manner established by the appendices to the resolution of the Government of the Russian Federation dated December 26 .2011 N 1137 “On the forms and rules for filling out (maintaining) documents used in calculations for value added tax” (hereinafter referred to as Resolution N 1137).

Please note that persons who are not VAT payers, if they issue and (or) receive invoices when carrying out business activities in the interests of another person on the basis of agency agreements, commission agreements or agency agreements, are required to keep logs of received and issued invoices in relation to the specified activities (clause 3.1 of Article 169 of the Tax Code of the Russian Federation). At the same time, the provisions of Chapter 21 of the Tax Code of the Russian Federation do not impose responsibilities for maintaining a purchase book and a sales book on persons who are not VAT taxpayers.

Invoices issued by executors must be registered by the agent organization in Part 2 of the journal for recording received and issued invoices (clause 11 of the Rules for maintaining a journal for recording received and issued invoices used in calculations of value added tax, approved by Resolution N 1137).

Thus, when drawing up an invoice by an agent purchasing goods (work, services), property rights on his own behalf, the date of the invoice issued by the seller to the agent is indicated. The serial numbers of such invoices are indicated by each taxpayer in accordance with their individual chronology of preparation of invoices (clause “a”, clause 1 of the Rules for filling out an invoice used in calculations of value added tax, approved by Resolution No. 1137).

In the lines of the invoice “Seller”, “Address” and “TIN/KPP of the seller” the name, address, TIN and KPP of the real sellers (performers) are given (subparagraphs “c”, “d”, “e” p. 1 Rules for filling out an invoice used in calculations of value added tax, approved by Resolution No. 1137).

When drawing up an invoice by an agent purchasing goods (work, services), property rights on his own behalf, line 5 indicates the details (number and date of preparation) of payment and settlement documents on the transfer of funds by such an agent to the seller and the principal to the agent (clause " z" clause 1 of the Rules for filling out an invoice used in calculations of value added tax, approved by Resolution No. 1137).

In lines 6, 6a and 6b of “re-issued” invoices, information about the principal is indicated (subparagraphs “i”, “j”, “l” of paragraph 1 of the Rules for filling out an invoice used in calculations of value added tax , approved by Resolution No. 1137), and the columns duplicate data from invoices issued by sellers (executors) in the name of the agent. Such invoices are signed by the agent organization (letters of the Ministry of Finance of Russia dated 10/09/2012 N 03-07-09/136, dated 06/21/2012 N 03-07-15/66).

In addition, the agent must transfer to the principal copies of the original invoices issued by sellers (executors) certified by him (clause 15 of the Rules for maintaining a log of received and issued invoices used in calculations of value added tax, approved by Resolution N 1137, letter Ministry of Finance of Russia dated August 2, 2013 N 03-07-11/31045).

The agent registers “re-issued” invoices to the principal in Part 1 of the journal for recording received and issued invoices (clause 7 of the Rules for maintaining a journal for recording received and issued invoices used in calculations of value added tax, approved by Resolution No. 1137).

In conclusion, we note that the issuance by an agent applying the simplified tax system of invoices to the principal with the allocation of VAT, in our opinion, does not lead to his obligation to pay tax to the budget on the basis of clause 5 of Art. 173 of the Tax Code of the Russian Federation (for additional information, see letter of the Ministry of Finance of Russia dated May 12, 2011 N 03-07-09/11).

Accounting

If the provision of services under intermediary agreements is the main activity of the agent organization, then the agency fee should be considered as income from ordinary activities, otherwise - as other income (clause 4 of PBU 9/99 “Income of the organization” ( hereinafter - PBU 9/99)).

In the accounting of an agent organization, receipts from other legal entities and individuals under an agency agreement in favor of the principal are not recognized as income (clause 3 of PBU 9/99). Similarly, the disposal of assets under an agency agreement in favor of the principal is not recognized as the agent’s expenses (clause 3 of PBU 10/99 “Expenses of the organization”).

Taking into account the provisions of the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, we believe that transactions related to the execution of an agency agreement can be reflected in the accounting accounts of the agent organization as follows way:

The fact of completion of the work purchased for the principal is reflected;

Prepared answer:
Expert of the Legal Consulting Service GARANT
Member of the Chamber of Tax Advisors Alekseeva Anna

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Candidate of Economic Sciences Ignatiev Dmitry

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

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

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

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

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

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

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

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

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

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

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

For accounting entries when performing AD, see the article .

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

A simplifier sells goods through an agent

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

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

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

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

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

• expenses related to reimbursement of other agent expenses.

The simplified customer includes expenses for AD if:

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

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

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

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

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

Agent acquires property for a simplified person

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

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

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

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

VAT accounting scheme:

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

How does the purpose of an operating system affect when a simplifier recognizes its value in expenses - see the material .

The nuances of taking into account additional benefits in simplified terms

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

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

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

Example

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

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

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

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

Income:

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

Expenses:

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

Results

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

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

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

Agency agreement under simplified tax system 6% Income

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

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

This amount should be the difference between the amount that is paid by the buyer and the amount that should be transferred to the principal.

• Requirements regarding these procedures are specified in detail in letter of the Ministry of Finance of Russia (dated April 18, 2013) No. 03-1111. According to paragraph 1 of Article 346 of the Tax Code of Russia, income that arises as a result of the transaction must be reflected in tax accounting on the following date:
• actual receipt of funds (as shown in the bank account);
• transfer of property into ownership (in addition to property, there may be work, services, property rights, etc.).

repaying the debt to the taxpayer in any other way.

• This is the case if the agent receives payment in advance, before the report is approved by the principal.
• If the agreement states that funds must be transferred after the agreement is concluded, and it is virtually impossible to determine the amount of remuneration, then according to the letter from the Ministry of Finance of Russia, all funds must be included in income, which will be taken into account when determining the tax base for simplified tax 6%.

If orders for intermediary services continue, the agent, like the agency as a whole, can make changes to the amount of income that will be transferred to the principal (except for the deducted amount of fees). Such a right is regulated by a letter from the Ministry of Finance dated September 30 (letter No. 03-1106).

Agency agreement under simplified tax system 15% Income minus expenses

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

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

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

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

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

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

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

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

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

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

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

Taxation

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

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

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

Document flow between the parties

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

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

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

Remuneration for blood pressure under the simplified tax system

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

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

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

Accounting and postings

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

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

Income and expenses

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

• receives income - revenue from the provision of intermediary services (remuneration) (clause 1 of Article 346.15, clause 1 of Article 249 of the Tax Code of the Russian Federation);

• bears expenses (including input VAT) associated with the execution of the intermediary agreement, which, according to the terms of the agreement, are not reimbursed to him (letter of the Ministry of Finance of Russia dated May 17, 2006 No. 03-03-04/1/463).

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

• from the buyer to the benefit of the customer (when selling goods);

• from the customer to the supplier (when purchasing goods);

• from the customer to reimburse the intermediary’s costs under the terms of the intermediary agreement.

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

Accounting for income and expenses

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

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

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

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

• the cost of property (including money) transferred by the intermediary to the customer in connection with the fulfillment of obligations under the contract;

• costs that the customer must reimburse the intermediary under the terms of the contract.

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

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

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

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

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

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

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

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

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

Yes need.

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

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

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

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

Recognize revenue when cash is received from the buyer.

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

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

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

Yes, it is necessary, but only subagency remuneration.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Yes need.

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

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