Transfer of goods for commission in 1s 8.3. Accounting info. Transfer of goods for commission

On April 6, 2016, a Unified 1C seminar was held throughout the country. One of the topics discussed at this seminar was called "Complicated issues of registration and accounting of invoices in intermediary operations." The experience of the Unified Seminar showed that for many users of 1C accounting programs, this problem is still relevant and quite complicated. Therefore, a number of future articles will be devoted to this topic. This, the first article, will tell you how the account of commission trading is organized in the program. Three actors (organizations) will participate in the trade, we will call them conditionally Principal, Commissioner and Subcommissioner. All of the listed organizations use the 1C: Accounting 8 edition 3.0 program to maintain accounting and tax records. The article, for obvious reasons, turned out to be voluminous, therefore it will consist of two parts. All organizations participating in the article apply the general taxation regime - the accrual method and Accounting Regulation (PBU) 18/02 "Accounting for corporate income tax calculations". Organizations are payers of value added tax (VAT).

Consider an example.
Organization "Principal" for the sale of its goods uses the services of an intermediary - the organization "Commission Agent". The commission agent participates in the settlements and acts on his own behalf. In accordance with the contract, his commission is 10% of the sale amount.
In turn, the organization "Commissioner" for the sale of goods also uses the services of an intermediary - the organization "Subcommissioner". The subcommission agent also participates in the settlements and acts on his own behalf. His commission is 5% of the sale amount.

To be able to perform the necessary operations, the corresponding functionality must be enabled in the programs of our actors (on the Trade tab):
organization "Principal" - Sale of goods or services through commission agents (agents);
organization "Subcommission agent" - Sale of goods or services of consignors (principals);
organization "Commission agent", since the organization is both a commission agent, and (for a subcommission agent) is a committent, both the sale of goods or services of consignors (principals) and the sale of goods or services through commission agents (agents) should be included.

In January 2016, the Committent organization transferred 100 units of goods for sale to the Commissioner organization at a discount price (transfer price) of 2,000 rubles plus 18% VAT (360 rubles) per unit.
To register this operation, the program uses the Sales document with the operation type Goods, services, commission.
The "header" of the document indicates the counterparty-commission agent and the contract with him. The type of contract must be - With a commission agent (agent) for sale. In the contract, you can specify the method of calculating the commission - in our case, 10% of the sale amount.

In the tabular section, on the Goods tab, the corresponding nomenclature is selected - the goods, their quantity and price. Accounting account 41.01 "Goods in warehouses" and transfer account 45.01 "Purchased goods shipped" in the configured program are installed automatically.
When posting, the document will generate only one posting. Transfer goods from account 41.01, that is, from the warehouse, to account 45, ship without transfer of ownership.
An example of filling out the document Implementation and the result of its implementation are shown in fig. one.

Picture 1.

The organization "Commissioner" received goods from the consignor for sale.
To register this operation in her program, she uses the Receipt document with the operation type Goods, services, commission.
The "header" of the document indicates the counterparty-committer and the contract with him. The type of the contract should be - With a committent (principal) for sale. The contract specifies the method of calculating the commission - 10% of the sale amount.
In the tabular section on the Goods tab, the corresponding nomenclature is selected (created) - goods on commission, their quantity and price. The nomenclature used must have the form Goods on commission. For this type of nomenclature in the information register of the Nomenclature Account, an off-balance sheet account 004.01 “Goods accepted for commission. Goods in stock.
Accordingly, during the execution, the document will take into account the goods received from the committent in the debit of the above account.
An example of filling out the document Receipt and the result of its implementation are shown in fig. 2.

Figure 2.

The commission agent transfers the goods received from the committent to the subcommission of the organization "Subcommission agent".
For a subcommission agent, the commission agent is a committent, therefore, just like the “Principal” organization, in order to transfer goods, he uses the Sales document with the operation type Goods, services, commission in the program.
The "header" of the document indicates the counterparty-subcommission agent and the contract with him. The type of contract should be - With a commission agent (agent) for sale. The contract specifies how the commission is calculated – in our example, 5% of the sale amount.
In the tabular section, on the Goods tab, the appropriate nomenclature is selected - goods on commission, their quantity and price. Accounting account 004.01 “Goods in stock” and transfer account 004.02 “Goods transferred for commission” (registered in the information register of the Item Accounting Account).
An example of filling out the document Implementation and the result of its implementation are shown in fig. 3.

Figure 3

The organization "Subcommissioner" received goods from the commissioner for a subcommission.
Goods receipt in the subcommissioner's program is registered in the same way as in the commissioner's program using the Receipt document with the operation type Goods, services, commission.
The "header" of the document indicates the counterparty-commission agent and the contract with him. The type of the contract should be - With a committent (principal) for sale. The contract specifies the method of calculating the commission - 5% of the sale amount.
In the tabular section on the Goods tab, the corresponding nomenclature is selected (created) - goods on commission, its quantity and price, account 004.01.
An example of filling out the document Receipt and the result of its implementation are shown in fig. four.

Figure 4

Organization "Subcommissioner" received an advance payment from the buyer (organization "Buyer") on account of the future delivery of commission goods in the amount of 236,000 rubles.
In the program, this operation is executed using the Receipt to the current account document with the usual type of operation Payment from the buyer.
The posting of the document Receipt to the current account is shown in fig. 5.

Figure 5

According to paragraph 7 of the Rules for keeping a register of received and issued invoices used in the calculation of value added tax, the commission agent is obliged to issue an advance invoice to the buyer and register it in the register of received and issued invoices.

According to paragraph 20 of the Rules for maintaining the sales book used in the calculation of value added tax, commission agents (agents) do not register in the sales book invoices issued by them to the buyer when selling goods (works, services), property rights on their own behalf, but also invoices issued by them to the buyer upon receipt of the amount of payment, partial payment against future deliveries.

Consequently, the subcommission agent must, within five calendar days on his own behalf, issue an advance invoice in the name of the buyer.

Invoices for advance payment in the program are issued automatically using special processing Registration of invoices for advance payment. Processing is recommended to be carried out at the end of each working day.

The subcommission agent needs to open the document Invoice issued by the processing and change the type of invoice For advance to the type For advance of the consignor, specify the consignor (in our case, the Commission agent) and, of course, retransmit the document. Transaction type code - 05 Advance payments for goods, works, services of the principal.

The document Invoice issued with the type For advance payment of the committent does not charge VAT in accounting, is not registered in the sales book, but is registered in the journal of invoices.
The document Invoice issued with the type of invoice For the advance payment of the consignor is shown in fig. 6.

Figure 6

According to paragraph 11 of the Rules for keeping a register of received and issued invoices used in the calculation of value added tax, the commission agent must receive an advance invoice from the principal and register it in the register of received and issued invoices.

According to paragraph 19 of the Rules for maintaining the purchase book used in the calculation of value added tax, invoices received by the commission agent (agent) from the committent (principal) for goods (works, services), property rights transferred for sale are not recorded in the purchase book , as well as for the amount of payment received, partial payment against future deliveries.

Therefore, the commission agent (in our case, the “Subcommission agent” organization) must inform the committent (in our case, the “Commission agent” organization) about the fact of receiving an advance payment and issuing an invoice for advance payment. The committent must, by the date of the invoice of the commission agent, issue his invoice for advance payment in the name of the buyer. The commission agent must receive from the committent a copy of the advance invoice issued by him and register it in the journal of invoices.

The document Invoice received for advance payment from the principal is created in the program on the basis of the Report to the principal document with the operation type Sales report.

In the document, on the Main tab, the counterparty-consignor is indicated (for a subcommission agent, this is a commission agent), an agreement with him, and other details required for the document are filled in.

If at the time of generating the report the commission agent (subcommission agent) did not sell goods, then only the Cash tab is filled in. The tabular part indicates the type of report on payments - Advance payment, buyer, event date, amount, VAT rate and VAT amount.

When receiving an invoice for advance payment from the consignor, on the basis of the Report document, the consignor must create the document Invoice received and select the type of invoice in the list that appears - Invoice for advance payment (see Fig. 7).

Figure 7

In the opened form of the Invoice received document, the number and date of the invoice for advance payment received from the consignor are indicated, and also, using the Select link, the invoice (invoices, if the consignor issued a consolidated invoice for advance payment) issued the buyer. Transaction type code - 05 Advance payments for goods, works, services of the principal. When posting, such a document is registered only in the journal of invoices.
The document Invoice received for advance payment from the consignor is shown in fig. 6.

Figure 8

Having received from the subcommission agent a report (notification) on the advance payment received from the buyer and the invoice issued for advance payment, the commission agent creates a document Report of the commission agent (agent) on sales in his program.
In the document, on the Main tab, the counterparty-commission agent is indicated (for a commission agent, this is a subcommission agent), an agreement with him, and other details required for the document are filled in.
The Realization and Returns tabs are filled in based on the received report. If there are no sales and returns of goods (as in our example), then only the Cash tab is filled in: the type of the payment report is indicated - Advance payment, buyer, event date, amount with VAT, VAT rate and VAT amount.
When posting, the document does not create any accounting entries, it only generates an entry in the register of accumulation of VAT advances under commission agreements, on the basis of which an advance invoice is automatically issued in the program.
The document Report of the commission agent (agent) on sales is shown in fig. 9.

Figure 9

The document Invoice issued for advance payment is created in the program in the usual way using the processing Registration of invoices for advance payment. External differences are only in the fact that such a document in the column of the tabular part of processing has the word instead of the name of the contract<Комиссия>.

In accordance with paragraphs. a, i, k, l p. 1 of the Rules for filling out an invoice used in calculating value added tax, when drawing up by the principal (principal) of the invoice issued to the commission agent (agent), the date of issue of the invoice by the commission agent (agent) is indicated ), name and details of the buyer.

Organization "Commissioner" is a committent only for the organization "Subcommissioner". For the organization "Principal" she is a commission agent, therefore, she must register the issued invoice for advance payment only in the journal of invoices.

Thus, the commission agent needs to perform all the same manipulations with the invoice as the subcommission agent. That is, open the document Invoice issued by processing and change the type of invoice For advance payment to the type For advance payment of the consignor, specify the consignor (and this is the organization "Consignor"). Transaction type code - 05 Advance payments for goods, works, services of the principal.

The document Invoice issued is shown in fig. ten.

Figure 10.

The commission agent (the "Commission Agent" organization) must inform the principal (the "Principal" organization) of the fact of receiving the advance payment and issuing an invoice for the advance payment. Therefore, he creates in the program a document Report to the consignor with the operation type Sales report.

On the Main tab, the counterparty-committent is indicated (for the organization "Commission agent" this is the organization "Principal"), an agreement with him, the Cash tab is filled in.

When receiving an advance invoice from the consignor, on the basis of the Report to the consignor document, the document Invoice received with the type of invoice - Invoice for advance payment is created (see Fig. 11).

Figure 11.

In the opened form of the Invoice received document, specify the details of the invoice for the advance payment received from the consignor, and use the Select link to select the invoice for the advance payment issued to the subcommission agent.
The document Invoice received for advance payment from the consignor is shown in fig. 12.

Figure 12.

And, finally, we came to the organization "Commitent". Having received a report (notification) from the commission agent about the advance payment received from the buyer and the invoice issued for advance payment, the committent creates a document Report of the commission agent (agent) on sales in his program.
In the document, on the Main tab, the counterparty-commission agent is indicated, the contract with him, the Cash tab is filled in.
The document Report of the commission agent (agent) on sales is shown in fig. 13.

Figure 13.

The Invoice issued for advance payment document is created in the program by the consignor using the Registration of invoices for advance payment processing.

In accordance with paragraph 20 of the Rules for maintaining the sales book used in the calculation of value added tax, commitents (principals) selling goods (works, services), property rights under a commission agreement (agency agreement) providing for the sale on behalf of a commission agent (agent ), register in the sales book invoices issued to the commission agent (agent), which reflect the indicators of invoices issued by the commission agent (agent) to the buyer, as well as invoices issued to the commission agent (agent) upon receipt of the payment amount, partial payment on account forthcoming deliveries, which reflect the indicators of invoices issued by the commission agent (agent) to the buyer.

Therefore, the “real” committent does not perform any actions with the document Invoice issued for advance payment. Transaction type code – 02 Advances received.

The document Invoice issued with the type of operation For advance payment, when carried out, charges VAT in accounting, generating a posting on the debit of account 76.AB "VAT on advances and prepayments" in correspondence with the credit of account 68.02 "Value Added Tax", and creates an entry in the Sales VAT register, that is, it is registered in the sales book.

The document Invoice issued for advance payment and the result of its implementation are shown in fig. fourteen.

Figure 14.

This concludes the actions of the characters in the first part of this article. Finally, let's check what happens in the consignor's sales book and in the invoice registers of the commission agent and subcommission agent.
The consignor still has one entry in the sales book. An advance invoice was issued (operation type code - 02) in the name of the buyer (column 7), information about the intermediary was filled in (columns 9 and 10). Everything is correct (see Fig. 15).

Figure 15.

Let's look at the register of invoices from the commission agent. The commission agent issued one invoice for advance payment. In column 8 the buyer is indicated, in column 10 the seller - principal is indicated, and in column 14 the invoice issued by the commission agent refers to the invoice in part 2 of the journal received from the principal. Moreover, in column 10 of part 2 of the journal, a subcommission agent is indicated (see Fig. 16).

Figure 16.

The subcommissioner's journal is also filled out correctly. Column 8 indicates the buyer, column 10 indicates the seller - the organization "Commission Agent", and column 14 contains a link to the invoice in part 2 of the journal received from the commission agent (see Fig. 17).

Figure 17.

Zhurko M.M.
Lecturer in the Education Department
1C: U-Soft Franchisee

Source www.1c-usoft.ru

To begin with, let's define the concept of "commission trade". These are conditions that are necessarily regulated by a commission agreement concluded, on the one hand, by the committent, on the other hand, by the commission agent (agent). At the same time, the committent instructs the commission agent to make purchase and sale transactions of any goods on his own behalf and in his own interests for a fee.

A distinctive feature of this trade is that the goods on sale will not be the property of the agent. When the goods are received from the consignor, then during registration in the program it will be listed on the off-balance account.

Let's consider how commission trading is reflected on the basis of the 1C Accounting program, edition 8.3. A commodity unit is credited according to the document "Receipt: goods, services, commission". Go to the menu tab "Purchases" and select the item "Receipt (acts, invoices)". We get into the journal of receipt documents. Create a new document with the “Goods, services, commission” type. Let's take a look at the details of each field. The top part contains basic information:

Organization - selected from the list if accounting is maintained for several. If one organization is specified in the accounting policy, then it is substituted automatically when creating a document.

Warehouse – specify the warehouse to which we accept the consignment goods.

Invoice from - manually enter the number and date of the accompanying invoice received from the committent.

Number from - generated automatically by the program in order.

Contractor - select from the directory or create a new committent.

Agreement - is created according to the conditions agreed with the committent, which can be reflected in the name for quick identification.

Please note that in order for 1C to correctly recognize that this is a commission, you must select the type of contract "With a committent (principal) for sale." Also indicate the method of calculating the remuneration and the percentage (or amount).

The tabular part is filled with commodity units on the "Products" tab. The nomenclature can be added through the “+” key line by line or in a complex through the “Selection” key, which greatly speeds up and simplifies the document processing time when there are several products.

When registering commission trading, there is another important point. It is necessary to create new cards of item units accepted for commission, indicating the item type "Goods on commission".

An invoice is not required in this situation. After filling in all the data, the document is posted. Let's look at the postings that have been generated, which will reflect the receipt of the commission goods to the off-balance account 004.01 (Goods on commission (accepted to the warehouse)):

Now consider the sale of goods to a third-party buyer-organization. It is registered with a standard sales document, which can be created on the basis of an invoice issued to the buyer, while all filling will occur automatically. Or a separate document "Sales of goods". To do this, go to the menu tab "Sales", select the item "Implementations (acts, invoices)". We go into the magazine and create a new document with the type “Goods, services, commission”. In this case, all filling is done manually:

We conduct and watch the movement of the document:

The postings will reflect not only the fact of payment by the client and the sale of goods, but also the write-off from the debit off-balance account 004.01. So, the entire quantity of the goods accepted for commission has been sold, it is necessary to report to the committent for it and receive a reward for this service. For this, a special document “Report to the principal” is provided. Registration is possible in two ways: a separate document or creation based on receipt. To reflect as a separate document, you must go to the "Purchases" menu tab and select the "Reports to consignors" item. Next, press the "Create" button and make all the fillings manually. Making a report on the document "Receipt of goods and services" takes less time, as it is filled in automatically according to the information already entered. We find the receipt from the committent, press the "Create based on" button and select the item "Report to the committent" from the drop-down list:

If information on payment for the service was not specified during the execution of the contract, then it can be entered in this document on the “Main” tab in the “Commission” section. It is necessary to fill in the fields:

Calculation method - select the preferred option from the drop-down list, for example, "Percentage of the sale amount".

Reward % - manually enter the percentage.

VAT account - if the organization is a VAT payer, then indicate the account number 90.03 (Value Added Tax).

% VAT - usually 18%.

Service for remuneration - is selected from the directory or a new one is created, for a precise definition of the service, you can specify the name "Commission".

Income account - payment for the service is regarded as income, therefore, it is necessary to indicate the income account 90.01.1.

Subconto - should belong to the "Services" item group.

To calculate a specific amount of remuneration, you must also fill in the “Goods and Services” tab. Here you enter the name of the item, the quantity and the price of receipt. Filling is possible through any of the buttons "Add", "Fill" and "Selection". The fastest and easiest way: click "Fill" and select "Fill on admission" from the drop-down list. All goods from the receipt document will be reflected in the tabular section:

Now back to the Main tab. Here the amount of remuneration calculated by the program should be displayed in a gray field:

It remains to post the document and view the generated postings:

Here you can see that the goods are sold by sale and the remuneration for this service has been accrued.

We continue a series of articles on the technology of accounting for transactions under intermediary agreements in "1C: Accounting 8" (rev. 3.0). In this article, we consider the recording of advances received from buyers and the sale of consigned goods in the accounting of the commission agent, including the registration of reissued invoices from the committent. We wrote about how these operations should be reflected in the accounting of the committent in an article published in No. 8 (August) of BUKH.1C for 2014 (p. 15). In preparing the article, materials from the section “Accounting and tax accounting” of the 1C: ITS information system from the “Handbook of business transactions. 1C: Accounting 8" - http://its.1c.ru/db/hoosn#content:310:3 . The entire described sequence of actions and all the drawings are made in the new Taxi interface.

Accounting for sales and VAT with a commission agent

Under a commission agreement, one party (commission agent) undertakes, on behalf of the other party (principal), for a fee, to make one or more transactions on its own behalf, but at the expense of the principal (paragraph 1 of article 990 of the Civil Code of the Russian Federation). The committent is obliged to pay the commission agent remuneration in the manner and amount established in the commission agreement (paragraph 1 of article 991 of the Civil Code of the Russian Federation). In the event that the commission agent made a transaction on terms more favorable than those indicated by the committent, the additional benefit is divided between the committent and the commission agent equally, unless otherwise provided by agreement of the parties (Article 992 of the Civil Code of the Russian Federation).

Things received by the commission agent from the committent are the property of the latter (paragraph 1 of article 996 of the Civil Code of the Russian Federation). Upon execution of the order, the commission agent is obliged to submit a report to the committent and transfer to him everything received under the commission agreement (Article 999 of the Civil Code of the Russian Federation). On the basis of Article 997 of the Civil Code of the Russian Federation, the commission agent has the right to withhold the remuneration due to him under the commission agreement from the amounts received from the buyer.

In accounting, the commission agent takes into account the goods received from the consignor on the off-balance account 004 “Goods accepted for commission”. When the goods are sold to the buyer, their cost is written off from the off-balance sheet.

The commission agreement may provide for the direct participation of the commission agent in settlements with the buyer. In this case, the committent is calculated only with the commission agent. The revenue reflected in the accounting records of the commission agent on the date of approval of the report by the principal will be only the amount of remuneration and the amount of additional benefit due.

As for VAT, according to paragraph 1 of Article 156 of the Tax Code of the Russian Federation, taxpayers, when carrying out entrepreneurial activities in the interests of another person on the basis of commission agreements, determine the tax base as the amount of income received by them in the form of remuneration (any other income) in the performance of these agreements.

At the same time, in accordance with paragraph 1 of Article 167 of the Tax Code of the Russian Federation, the moment of determining the tax base for VAT for a commission agent is the earliest of the following dates:

• day of shipment (transfer) of goods (works, services), property rights;
• the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

If the consignor and the commission agent provide in the contract for the possibility for the commission agent to withhold remuneration from the funds received by him as an advance payment from the buyer of the consignor's goods, then in this case the retained amounts are an advance payment for the commission agent and are subject to VAT in accordance with subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation.

The forms and rules for maintaining (filling in) documents used in VAT settlements are regulated by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter referred to as Decree No. 1137). We remind you that from October 1, 2014 Decree No. 1137 is valid as amended by Decree of the Government of the Russian Federation No. 735 dated July 30, 2014.

In case of receiving an advance payment from the committent, the commission agent draws up an invoice for the advance payment and reflects in it the received (withheld) amount of the commission.

The commission agent is indicated as the seller in such an invoice, and the committent acquiring intermediary services as the buyer.

The commission agent registers an invoice for the prepayment amount in terms of the commission in the sales book and in Part 1 of the register of received and issued invoices (hereinafter referred to as the Journal). Registration is carried out in the tax period in which an advance payment was received from the committent or the buyer in favor of the committent, and the commission was deducted from it. The commission agent reflects the calculated amount of tax on prepayment in terms of commission in the tax return for VAT in the same tax period.

When making a transaction between a commission agent and a buyer, primary documents and an invoice (including for the amount of an advance payment from a buyer) must be issued by an intermediary (including one who is not a VAT payer), indicating himself as a seller. The invoice issued by the commission agent to the buyer is registered with the commission agent in Part 1 of the Journal. Such an invoice is not reflected in the sales book, since the commission agent does not have a taxable base for VAT.

Further, the commission agent transfers to the committent the information indicated in the invoice for the buyer. Based on the information received from the commission agent, the committent draws up an invoice for the goods sold and transfers it to the commission agent.

The date of the invoice of the consignor must correspond to the date of the invoice of the commission agent, which he issued to the buyer (subparagraph "a" of paragraph 1 of Appendix No. 1 of Resolution No. 1137). The committent indicates himself as the seller, and as the buyer - the final buyer of the goods (subparagraph "i" of paragraph 1 of Appendix No. 1 of Resolution No. 1137).

Upon receipt of an invoice from the committent, the commission agent must register it in Part 2 of the Journal. At the same time, this document is not reflected in the purchase book, since the commission agent does not have the right to deduct VAT.

After the commission agent's report is approved by the committent, the commission agent issues an invoice to the committent for the amount of the commission fee, registers it in the sales book and in Part 1 of the Journal. The commission agent reflects the calculated amount of tax on the commission fee in the tax return for VAT in the tax period of approval of the report.

In addition, the commission agent has the right to deduct VAT from the credited prepayment in terms of the commission.

The commission agent registers an invoice for the offset amount of the advance payment in terms of commission in the purchase book and reflects it in the VAT tax return.

Reflection of the position of the commission agent in the program "1C: Accounting 8" (rev. 3.0) when selling goods under a commission agreement, consider the following example.

Example

The organization CJSC TF Mega (committent) concluded a commission agreement with CJSC Trading House Complex (commission agent), according to which the commission agent sells the goods of the committent to wholesale buyers for a fee. Both companies apply the general taxation system (OSNO) and are VAT payers. Under the terms of the contract, the commission agent sells goods at prices not lower than the prices indicated in the invoice for the transfer of goods, participates in the calculations. The additional benefit belongs to the committent. The commission agent's remuneration is 10 percent of the proceeds for the goods sold. The remuneration is withheld by the commission agent from the funds received from the buyer, including those received as an advance payment. According to the terms of the contract, the commission agent is obliged to report to the committent on a monthly basis.

On June 19, 2014, the commission agent received funds in the amount of 19,500.00 rubles (including 18% VAT - 2,974.58 rubles) from the buyer of NPO Monolit as an advance payment against future deliveries of goods. Based on the funds received, the commission agent issued an invoice for prepayment to the buyer.

On June 20, 2014, the commission agent transferred funds to the committent in the amount of 17,550.00 rubles, withholding his remuneration in the amount of 10%, which amounted to 1,950.00 rubles. (including VAT 18% - 297.46 rubles). Since such a deduction occurred before the date of execution of the commission order for the shipment of goods, the withheld amount was an advance payment for the commission agent, so the commission agent issued an advance invoice to the consignor for the amount of the withheld commission.

On June 30, 2014, the commission agent submitted to the principal a report for June, which reflected the receipt of funds from the buyer, as well as the information indicated in the invoice for the buyer.

On July 1, 2014, the commission agent received a reissued advance invoice from the committent.

On July 2, 2014, the committent handed over to the commission agent 10 Elektrosila vacuum cleaners in the amount of 50,000.00 rubles. (including VAT 18% - 7,627.12 rubles).

On July 7, 2014, the commission agent shipped 3 vacuum cleaners for 6,500.00 rubles. (including VAT 18%) to the buyer of NPO "Monolit", and on July 25, 2014 - 5 vacuum cleaners at 6,100.00 rubles. (including 18% VAT) to the buyer OOO Plotnik+.

On July 25, the commission agent received cash in the amount of 30,500.00 rubles (including 18% VAT - 4,652.54 rubles) from the buyer OOO Plotnik+ as payment for the shipped goods. Of the amount received, the commission agent withheld a fee of 10 percent, which amounted to 3,050.00 rubles. (including VAT 18% - 465.25 rubles).

Cash for the proceeds of goods in the amount of 27,450.00 rubles. the commission agent transferred to the principal on July 28, 2014.

On July 31, 2014, the commission agent submitted to the principal a sales report for July, according to which the amount of goods sold amounted to 50,000.00 rubles. (including VAT 18% - 7,627.12 rubles), and the amount of commission - 5,000 rubles. (including VAT 18% - 762.71 rubles).

The commission agent attached to the report a set of documents for the commission (invoice, act, invoice), information indicated in the invoice for the buyer and information about the funds received from Plotnik+ LLC.

On August 1, 2014, the commission agent received reissued "shipping" invoices from the committent.

Setting up accounting policies and accounts

We remind you that for the correct organization of accounting for transactions within the framework of commission trading in the 1C: Accounting 8 program, edition 3.0, it is necessary to perform the appropriate settings for the accounting parameters, which we wrote about in No. 8 (August) of BUKH.1C for 2014 (p. 16).

We also remind you that settlement accounts are set by default in accordance with the accounts specified in the Settlement accounts with counterparties setting using the hyperlink of the same name in the directory Counterparties(chapter Reference books).

Registration of invoices for prepayment from the buyer

And the receipt of funds from the buyer and the registration of invoices for advance payment is carried out from the program section Bank and cash desk.

An advance payment in the amount of 19,500.00 rubles from the buyer of NPO Monolith on June 19, 2014 is registered by a document Receipt to the current account with type of operation Payment from the buyer. The document can be created based on Buyer invoices.

To automatically generate invoices for advances received from buyers, you must use the processing , accessed via a hyperlink in the navigation bar advance invoices.

The list of invoices for advances with selection for the specified period can be viewed by clicking on the hyperlink Open a list of advance invoices.

According to the conditions of our example, as a result of automatic processing, an invoice for the advance payment received from the buyer NPO Monolit is registered (Fig. 1). In order for the invoice not to be reflected in the sales book, in the field Type of invoice On the advance payment of the committent, and in the now active field Principal indicate the name of the principal CJSC "TF Mega".

Rice. 1. Invoice issued to the buyer for the advance payment of the consignor

In this case, when posting the document Invoice issued in advance of the consignor Sales VAT Invoice journal.

In field Operation type code 05 - Advances for goods, works, services of the principal.

Registration of advance invoice for commission

Since the commission was not actually transferred by the committent, but was withheld by the commission agent from the funds received by him as an advance payment from the buyer of the committent's goods, processing Registration of advance invoices will not generate an advance invoice for commission in automatic mode.

In the form of processing Registration of advance invoices you need to press the button Add and fill in the line manually as follows (Fig. 2):

• in field counterparty the name of the committent is indicated - CJSC "TF Mega";
• in field Treaty the name of the commission agreement with the committent is indicated (value Contract type must be installed With a committent (principal) for sale);
• in field Sum the value 1 950.00 is indicated, and in the fields % VAT and VAT values ​​are indicated accordingly 18/118 and 297,46 ;
• as a base document, you can create and select manual Settlement document with counterparty, where in the fields In. room and In. the date for reference, you can indicate the number and date of the payment order for the transfer of funds to the committent, from which the commission was deducted;
• in field the date you can specify, for example, the date of transfer of funds to the committent, that is, June 20, 2014 (if the commission agent recognizes his right to dispose of the funds due to him at that very moment).

Rice. 2. Registration of invoice for prepayment of commission

By button Run Based on the manual entry, an invoice for the advance payment of the commission will be registered.

In the form of a document Invoice issued in advance in field Type of invoice must be set to For advance payment, and in the field Operation type code- meaning 02 (Advances received). Field Nomenclature must be filled in manually.

Note: since the seller (commission agent) does not have a payment document for the transfer of prepayment by the buyer (committent), the fields Payment document No.: and from: are not filled.

After posting the document, an entry will be made in the accounting register, reflecting the accrual of value added tax:

Debit 76.AB Credit 68.02 - in the amount of VAT from the retained commission.

To the accumulation register VAT Sales an event entry will be made Advance received to register the issued invoice in the sales book, and in the information register Invoice journal an appropriate entry will be made to reflect the issued invoice in Part 1 of the Journal.

Registration of a reissued advance invoice from the consignor

In order to register the advance invoice re-issued by the committent on its own behalf, it is necessary to first issue a document Report to the principal with type of operation Sales Report(document available via hyperlink) Reports to consignors on the navigation bar from the section Purchases).

The document form consists of several tabs. Bookmark The main thing it is necessary to indicate the main details of the report to the principal: the number and date of the report, the name of the principal and the number of the agreement with him, the method of calculating the commission, the rate of value added tax of the commission, the procedure for accounting for remuneration, and the date and number of the invoice for the remuneration are also recorded.

We remind you that the fields Calculation method and % remuneration are filled in by default if these details are filled in the form of an element of the directory of the contract with the committent.

Amounts in the fields Total and VAT (incl.) both in relation to the sold goods of the consignor and in relation to the commission are calculated automatically according to the data filled in on the tab of the document form Products and service. Since in June 2014 the commission agent did not sell goods, the bookmark Products and service is not filled.

Bookmark Cash information on funds received from buyers is indicated (Fig. 3):

• Payment report type choose payment option Prepaid expense;
• in the fields the date is indicated, as well as the values ​​corresponding to the amount of the prepayment received, the applicable VAT rate and the amount of tax calculated from this prepayment.

Rice. 3. Registration of advance payment from the buyer in the report to the consignor.

Since in June 2014 the consigned item was not sold and the remuneration was not accrued to the commission agent, when posting the document Report to the principal as of June 30, 2014, there are no movements in the accounting registers and in the accumulation registers. However, the created document is necessary in order to indicate it as the basis document when registering a reissued invoice from the consignor (section Purchases, hyperlink Invoices received, button Create).

From the dropdown menu that appears, select the type Invoice for advance payment. In the opened document, you need to check the filling of its fields and edit them as follows (Fig. 4):

• in field Invoice No. and from
• in field Received
• in the fields counterparty and Treaty
• fields Amount, % VAT and VAT
• in field Operation type code value needs to be set 05 (Advances for goods, works, services of the principal).

Rice. 4. Registration of a reissued advance invoice from the consignor

When conducting a document Invoice received in advance accounting entries and movements in the accumulation register will not be generated Purchase VAT, but only an entry will be made in the information register Invoice journal.

Thus, the reissued advance invoice from the consignor is not registered in the purchase book, but is reflected in Part 2 of the Journal.

Accounting for goods accepted for commission

To register the receipt of goods accepted for commission, it is necessary from the section Purchases create document Receipt of goods and services with type of operation Goods, services, commission.

The document is filled in according to the shipping documents (invoice) of the consignor. Please note that in the window for selecting an agreement with a committent, only those agreements are displayed that have the type of agreement:

• with a supplier;
• With a committent (principal) for sale;
• With a commission agent (agent) for the purchase.

In the directory Counterparty agreements in the form of the contract used, it is desirable to fill in the details area Commission remuneration, so that in the document Report to the principal the commission was calculated automatically.

In our example Calculation method set as Percentage of the sale amount, a The size installed as 10 % .

In the graph accounting account off-balance account 004.1 “Goods accepted for commission” is indicated. After posting the document, an entry will be made in the accounting register only for the debit of the specified account for the total amount of goods received from the consignor. We remind you that in order for the document Receipt of goods and services meaning accounting accounts filled in automatically, you need to use the setting of the information register Item accounting accounts, which is available via the hyperlink of the same name from the directory Nomenclature located in the section Reference books.

Sale of goods accepted for commission

The transaction for the sale of commission goods to the buyer of NPO "Monolit" is registered by a document Sale of goods and services with document transaction type Products. A document can also be created based on the previously set Buyer invoices(access to these documents is carried out from the section Sales).

Sale of goods and services

Credit 004.1 - for the off-balance sheet value of the goods sold by the consignor; Debit 62.02 Credit 62.01 - for the value of the advance payment received from the buyer; Debit 62.01 Credit 76.09 - for the cost of goods sold with VAT.

For the purposes of tax accounting for corporate income tax, the corresponding amounts are also recorded in resources Amount NU Dt and Amount NU CT.

In addition, an entry is made in the accumulation register with a view of movement Coming on the cost of goods sold.

To register an invoice for the shipment of commissioned goods, you must create a document Invoice issued based on document Sale of goods and services.

All document details Invoice issued for implementation are filled in automatically, and in the field Operation type code must be set to 04 - Goods, works, services of the principal.

When conducting a document accounting entries and movements in the accumulation register will not be generated Sales VAT, but only an entry will be made in the information register Invoice journal.

Transactions for the sale of commission goods on July 25, 2014 to the buyer LLC Plotnik+ are processed in a similar way.

Report to the consignor on sold goods

To accrue the commission for July and deduct it from the committent's revenue, it is necessary to create a regular document on the last day of the month Report to the principal with document transaction type Sales Report.

The specified document can be created based on the document Receipt of goods and services from the consignor, and the tabular section on the tab Products and service can be filled in automatically by clicking on the button Fill and choosing the option Fill in as implemented under the contract(the tabular part of the document is filled with the goods of the consignor, which are sold, but have not yet been reflected in other reports).

After filling the bookmark Products and service will look like this - fig. 5.

Rice. 5. Report to the principal for July, tab "Goods and services"

In order for the commission to be immediately deducted from the committent's proceeds, on the tab Calculations flag must be set Withhold commission from the principal's proceeds.

After registering the invoice for the commission, bookmark The main thing document Report to the principal will take the following form - Fig. 6.

Rice. 6. Report to the principal for July, tab "Main"

Bookmark Cash reference information on the funds received from buyers is indicated:

• in relation to the buyer of NPO "Monolith" in the field Payment report type choose payment option Advance offset, and in the fields Date of event, Amount, % VAT, VAT the date and amount of credited funds from the buyer are indicated;
• in relation to the buyer LLC "Plotnik +" in the field Payment report type choose payment option Payment, and in the fields Date of event, Amount, % VAT, VAT indicate the date and amount of money received from the buyer.

As a result of the document Report to the principal the following lines are generated:

Debit 76.09 Credit 76.09 - for the amount of the offset advance on commission; Debit 76.09 Credit 90.01.1 - for the amount of proceeds from the accrued commission; Debit 90.03 Credit 68.02 - for the amount of VAT charged on commission.

For the purposes of tax accounting for corporate income tax, the corresponding amounts in the 1C: Accounting 8 program, edition 3.0, are also recorded in resources Amount NU Dt and Amount NU CT.

In addition, entries are made in the following accumulation registers:

• Sold goods and services of consignors (principals) with a view of movement Consumption on the cost of sold commission goods;
• VAT Sales for the amount of the commission.

Posted document Invoice issued for sale created from document Report to the principal, does not generate accounting entries and movements in accumulation registers, but only makes an entry in the information register Invoice journal.

Registration of reissued invoices from the consignor

Registration of reissued invoices from the principal is carried out on the basis of the document Report to the principal dated July 31, 2014. Clicking on the button Create based on, in the expanded vertical menu, select the option Invoice received with a view Invoice for receipt. In the opened document, you need to check the filling of its fields and edit them as follows (Fig. 7):

• in field Invoice No. and from indicate the number and date of the invoice of the consignor;
• in field Received the date of actual receipt of the invoice of the consignor is indicated;
• in the fields counterparty and Treaty the committent and the contract with the committent must be indicated;
• fields Amount, % VAT and VAT it is necessary to fill in, in accordance with the data from the invoice of the consignor;
• in field Operation type code value needs to be set 04 (Goods, works, services of the principal).

Rice. 7. Registration of a reissued invoice from the consignor

The second reissued invoice from the principal in the amount of 30,500.00 rubles dated July 25, 2014 is registered in the same way.

When conducting a document Invoice received on receipt accounting entries and movements in accumulation registers will not be formed, but only an entry will be made in the information register Invoice journal.

Thus, reissued invoices from the consignor are not registered in the purchase book, but are only reflected in Part 2 of the Journal of accounting for received and issued invoices.

VAT deduction from advance payment received

Since the commission was not actually transferred in advance, due to the lack of a registered advance document in the VAT accounting system, the regulatory operation Formation of purchase book entries automatically bookmark purchase book entry Advances received will not form.

In order to reflect the deduction of VAT from the commission withheld as an advance payment, the easiest way is to use the document Reflection of VAT deductible by creating it on the basis of an advance invoice for a commission.

In the opened document, on the tab The main thing(Fig. 8) you must specify the date of deduction (July 31, 2014), as well as put down the flags: Use as a purchase book entry; Form wiring; Use the settlement document as an invoice.

Rice. 8. Document "Reflection of VAT deductible"

Bookmark Products and service will be filled in automatically with the data of the invoice issued for prepayment of the commission.

As a result of the document Reflection of VAT deductible the following line is generated:

Debit 68.02 Credit 76.AB - for the amount of VAT from the credited commission.

In addition, an entry is made in the accumulation register for the amount of credited VAT. VAT Purchases.

Settlements with counterparties

After registering transactions for receiving funds from Plotnik+ LLC and transferring funds to the committent, you can verify that there are no buyers' debts to the commission agent and that the commission agent does not have any debts to the committent. To do this, it is necessary to generate, for example, a balance sheet for accounts 62 “Settlements with buyers and customers” and 76.09 “Other settlements with various debtors and creditors”.

Commission trading provides for relations between the commission agent and the committent, when the first one deals with the sale of the second person's products for a fee. The main feature of this type of relationship from the point of view of accounting is the absence of the fact that the goods are transferred into the property of the seller, therefore all transactions are reflected in off-balance accounts.

In the 1C: "Accounting" program, these operations are reflected as follows:

Acceptance of goods for commission in 1C

The fact of receipt of goods for commission is reflected in the document "Receipt: goods, services, commission". To create it, perform the following steps: menu "Purchases" - "Receipt (acts, invoices)". From the list of documents, “Receipt” is selected, and from the proposed drop-down list, the option “Goods, services, commission”, after which in a new window you can start creating a new document.

The header contains information about the company, the receiving warehouse and the consignor from whom the goods were received. An indication to the system that the goods are on commission is carried out through the contract, for which the option “With a consignor for sale” is selected. When creating a document, the commission contract number is indicated, which will allow the system to correctly reflect all operations with commission goods in the future.

It is also necessary to take into account the moment - the need for the entire range of goods on commission to create cards indicating the type of item "Goods on commission".

The tabular part contains data on the list of goods on commission. The most convenient option for filling is offered by the "Selection" button. In this case, a fully completed document will have the following appearance:

After posting the document, you can see which postings were created by the system

It is easy to see that the receipt of goods was made to the off-balance account 004.01 "Goods on commission"

Registration of goods for commission

The sales document is generated at the menu address "Sales" - "Sales (acts, invoices)" - "Sales" - "Goods, services, commission". After that, the standard execution of the document for the sale of goods is carried out.

After it is created and posted, the system should generate the following set of postings:

The received transactions indicate not only settlements with customers, but also the write-off of the item from account 004.01

After the goods are sold, the commission agent must report to the owner of the goods on its sale, transfer the proceeds and receive a reward. The report to the principal is implemented in 1C by the document “Report to the principal on sales”.

Report to the committent (principal) on sales in 1C

To create a document, you need to go: "Purchases" - "Reports to consignors". There are two ways to create. In the first case, through "Create" the document is created manually. In the second case, through the “Receipt (acts, invoices)”, the process is largely automated.

If you go to the receipt document, then it has the opportunity to click on “Create based on”, and then select “Report to the consignor” from the proposed list. In this case, the main part of the details entered into the header will be automatically taken from the base document.

The following is the procedure for determining remuneration. Suppose that its value is defined as 5% of the revenue. Taking into account the fact that the company acts as a full-fledged VAT payer, the corresponding account 90.03 is indicated.

Given that the remuneration is considered as income, the “Income Account” is indicated - 90.01.1. The choice of the commission fee is carried out from the nomenclature and subconto "Services". The completed report looks like this:

There is no reflection of the amounts on the "Main" page, since the goods were not indicated. To enter them, you need to go to the "Goods and Services" tab. Here you enter information on the goods sold, their quantity and the selling price. If you use the option "Fill in upon receipt", then the information will be tied up automatically. You only need to select the required document from the proposed list.

After that, the "Main" tab will take on a different appearance.

After the document is posted, the system will generate postings that reflect the processes associated with the accrual of remuneration to the commission agent.

How to reflect commission trading in the 1C 8.3 Accounting program? Commission trading implies that one person (committent) instructs another person (commission agent) on a contractual basis to sell their goods for a fee. A feature of commission trading is that the goods do not become the property of the seller. When registering the receipt from the consignor, the goods are reflected and begin to be listed on the off-balance account. Let's see how the process of commission trading can be displayed in the program 1C 8.3 "Enterprise Accounting 3.0". Acceptance of goods for commission in 1C 8.3 To reflect the acceptance of goods for commission in the program, the document “Receipt: Goods, services, commission” is used. To create a document, go to the "Purchases" menu, submenu (link) "Receipt (acts, invoices)". In the window with the list of documents, click the "Receipt" button.

Commission trading in 1s accounting 8.3: accounting with the committent and commission agent

of the Rules for Maintaining the Purchase Book Used in Value Added Tax Calculations, the purchase book does not include invoices received by the commission agent (agent) from the committent (principal) for goods (works, services) transferred for sale, property rights, as well as for the amount of payment received, partial payment against future deliveries. Therefore, the commission agent (in our case, the “Subcommission agent” organization) must inform the committent (in our case, the “Commission agent” organization) about the fact of receiving an advance payment and issuing an invoice for advance payment. The committent must, by the date of the invoice of the commission agent, issue his invoice for advance payment in the name of the buyer.
The commission agent must receive from the committent a copy of the advance invoice issued by him and register it in the journal of invoices.

Commission trading with a commission agent in "1s: accounting 8" (rev. 3.0)

The features of reflecting business transactions on commission trade in 1C 8.3 Accounting 3.0 for the principal are discussed in the following article. Receipt of goods accepted for commission - accounting with the commission agent in 1C 8.3 Create a document Receipt (acts, invoices) and fill it with the type Goods, services, commission: sale. In the contract, you must select one of the calculation methods: Fill out the document by adding or selecting the item from the Goods on commission group: Posting the Receipt document: makes the following movement: the goods are credited to the off-balance account 004.01 Goods accepted for commission: The reflection of incoming documents from the commission agent is the same for employed commission agents wholesale or retail.

Let's take a look at their features.

Accounting info

When you check the box Withhold commission from the committent's revenue, the remuneration will be automatically deducted from the committent's revenue and the settlement accounts will be automatically filled in 1C 8.3: We post the document. Let's see what postings he generated: Click the Issue invoice button on the Main tab to generate an invoice: The procedure for filling out the Report to the consignor on sales and purchases of commission goods in 1C 8.3 is also described in the following article. Transfer of funds to the principal You can issue a payment order to the principal by clicking on the link and enter on the basis of the document Report to the principals: Checking the filling of the document.

Commission trading in 1s 8.3: accounting with a commission agent

In the contract, you can specify the method of calculating the commission - in our case, 10% of the sale amount. In the tabular section, on the Goods tab, the corresponding nomenclature is selected — the product, its quantity and price. Accounting account 41.01 “Goods in warehouses” and transfer account 45.01 “Purchased goods shipped” are automatically installed in the configured program. When posting, the document will generate only one posting.

Will transfer the goods from account 41.01, that is, from the warehouse, to account 45, will ship without transfer of ownership. An example of filling out the document Implementation and the result of its implementation are shown in fig. 1. Figure 1. The organization "Commissioner" received goods from the consignor for sale. To register this operation in its program, it uses the document Receipt with the type of operation Goods, services, commission.

Commission trading in 1s accounting 8.3: accounting with the committee and the commission agent

of the Rules for maintaining the sales book used in the calculation of value added tax, commission agents (agents) do not register in the sales book invoices issued by them to the buyer when selling goods (works, services), property rights on their own behalf, as well as invoices , exposed by them to the buyer upon receipt of the amount of payment, partial payment on account of upcoming deliveries. Consequently, the subcommission agent must, within five calendar days on his own behalf, issue an advance invoice in the name of the buyer. Invoices for advance payment in the program are issued automatically using special processing Registration of invoices for advance payment.
Processing is recommended to be carried out at the end of each working day.

Commission trading in 1s

Only in this case, the document will correctly reflect the operation of accepting goods for commission. Note: There is one more condition - for commission trading, it is necessary to create separate product cards with the Item type "Goods on commission". The tabular part is filled with the goods received. The most convenient way is to use the "Select" button.
Here is an example of a completed document: Get 267 1C video tutorials for free:

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Now the 1C document can be carried out and see how it was reflected in the accounting. Click the "Submit" button, then the button. A window with postings will open: It can be seen that the goods arrived on the off-balance account 004.01 - "Goods on commission (accepted for storage)".

Important

The commission agent issued an advance invoice (operation type code - 05) and an invoice for sale (operation type code - 04). In column 8 the buyer is indicated, in column 10 the seller - consignor is indicated, and in column 14 the invoices issued by the commission agent refer to the invoices in part 2 of the journal received from the consignor. In column 10 of part 2 of the journal, a subcommission agent is indicated (see

Rice. fourteen). Figure 14. Let's look at the subcommissioner's invoice log. The subcommission agent issued an advance invoice (operation type code - 05) and an invoice for sale (operation type code - 04). In column 8 the buyer is indicated, in column 10 the seller - commission agent is indicated, and in column 14 the invoices issued by the subcommission agent refer to the invoices in part 2 of the journal received from the commission agent (see.

Rice. fifteen).