Accounting with an agent on the usn. Agency fee under the simplified tax system “income minus expenses. The nuances of accounting for additional benefits by a simplistic

If a company applies a simplified taxation regime, then when drawing up an agency agreement, you should be guided by special rules.

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We will analyze what general provisions the contract with agency orders and commission has, how it differs, how the provision of services is reflected in accounting.

Basic information

Knowing what they are will be useful to accountants and company management, because many have to use the services of agents or provide intermediary services to principals.

What is said about this in the legislation of the Russian Federation? How are transactions processed and what rights does each party have?

Definition

An agency contract is understood as an agreement in which one party (agent) performs actions of a legal or other nature on behalf of other parties (principals) for payment.

Agents conduct their activities on their own behalf (for the funds of the principals) or on behalf of the principal (for his own money).

Since agents carry out activities of a legal nature, as well as carry out other operations, it is worth defining what is included in the concept of “other”. This is:

• conducting inspections of incoming products;
• control over the shipment of goods to recipients;
• actions of the objective and actual plan, etc.

When concluding an agency agreement, the formation of the following legal relations is expected:

• between principals and agents;
• between agents and third parties;
• between principals and third parties.

Making a deal

When drawing up a contract, it is worth focusing on the general procedure for the form of the transaction and the contract, since the legislation does not specify special requirements.

The obligations of agents to provide legal services on behalf of the principals, in contrast to the rights of attorneys, can only be fixed in contracts that are drawn up in writing.

There is no need to issue . When drawing up an oral agreement, it is necessary to issue a power of attorney without fail.

Actions of a legal nature entail legal consequences: the emergence, change, termination of civil powers. Actual actions do not entail any consequences.

Thus, the agent must search for a potential partner, organize negotiations, study the market in order to identify the most favorable conditions for the transaction.

All powers can be transferred to the principal after the transaction is concluded. Provided that the services are provided on behalf of the principal, then the powers will arise from the principal, bypassing agents.

Agency agreements are not limited to traditional and. When drawing up agency agreements, you can conclude and.

In this case, all obligations may be assigned to third parties. But at the same time, the subagent does not have the ability to organize transactions on behalf of the principals, except for those situations that are specified in.

Legal grounds

Features of drawing up agency agreements, actions based on them are stipulated in Russia.

If the amount is not specified, then the amount of remuneration is determined according to the tariffs for such types of services.

Unless otherwise described in the contract, the principal must transfer the amount to the agent within 7 days from the date of submission of reports for the past periods.

Both parties can create restrictions on the right in relation to each other (), if this is stated in the documentation.

In accordance with Art. 1007, paragraph 3 of the Civil Code, it is forbidden to establish provisions in agency agreements that will allow the sale of products, the provision of services and work to certain consumers or those consumers who live in a specified territory.

When executing contracts, agents must prepare reports on their activities to principals in accordance with the procedure specified in the document.

Otherwise, the report is provided as the conditions are met or after the end of the contract ().

The reports are accompanied by information on the costs incurred. If the principal has objections to the reporting of agents, then the principal has 30 days to inform about it.

Agency agreements under the simplified taxation system

Agency agreements under the simplified tax system are a frequent occurrence in the activities of enterprises that apply this taxation regime.

What nuances should be taken into account when drawing up a contract and fulfilling the conditions prescribed in it, with the object “income” and “income minus expenses”?

Agent income

For example, under the terms of the contract, agents must conclude contracts for the organization of advertising, for the conduct of business of principals, which are associated with instructions.

A person has the right to choose as an object profit or profit, which is reduced by expenses ().

According to the regulations of the Russian Federation, when determining profit, the taxpayer on the simplified tax system must rely on the provisions,.

This means that all funds received by the agent in the provision of services in accordance with the agency agreement cannot be included in the single tax base.

The income (which is taxed) of agents on simplified taxation will be considered remuneration. STS tax payers use the cash method when calculating profits.

Usually, agents that enter into contracts for the money of the principals collect a fee from the funds received to fulfill the contract.

Due to this, all payments (remuneration) to agents are the profit received from the principals.

The contract may indicate that the agent pays for the advertising campaign for personal funds, and then the amount is billed to the principals to reimburse the costs.

These funds will also be income. Fee amounts may be included in the amount of consideration paid by the principals.

For example, an agent ("Venus") works on a simplified system. An enterprise was created on August 1, 2005, an agency agreement under the USN (6%) with the Orion company was drawn up on August 15, 2005, according to which Venera must organize an advertising campaign.

12,000 were paid for the services. This amount is included in the funds (112,000 rubles) transferred in accordance with the terms of the contract.

Video: what happens if the USN does not pay quarterly

On August 19, 2005, Venera LLC paid 100 thousand for the posters produced. These figures will not be reflected in the Book of Profits and Expenses.

Payment to staff (August-September) - 800 rubles. Insurance - 224 rubles ((800 + 800) * 14 percent). Insurance - 3 rubles ((800 + 800) * 0.2 percent).

The payer, who has chosen income as the object, can reduce the single tax on the insurance premium, but not more than 50 percent.

The amount of tax for the 3rd quarter is 720 rubles (12 thousand * 6%), and 50 percent is 360 rubles. The amount of the contribution is less, which means that the single tax is reduced by the amount of insurance.

Calculation:

720 - 224 = 496 rubles.

Agent costs

Simplified organizations use the cash method when maintaining cost accounting, if the object of taxation is income minus expenses ().

To determine the tax base for a single tax, agents on the simplified tax system must take into account the nature of the costs incurred. The agent on the simplified tax system (15%) must form a cost budget, which is associated with the implementation of the terms of the order.

Expenses are incurred from own funds, with periodic invoices issued to the principals for reimbursement of costs. Let's return to the example of an agency agreement for an advertising campaign.

Agents do not have the right to recognize the costs of advertising the products of the principals as part of the costs, which are taken into account when calculating the amount of the single tax, if, according to the contract, they must be reimbursed.

Nuances with VAT

Organizations on the simplified tax system do not have to pay VAT (), which means that when providing services, they do not have the right to charge such a tax on their price.

Agents on the simplified tax system also cannot issue principals, where VAT is allocated, conduct and.

In such situations, enterprises that use the services of agents may have difficulty with input VAT on purchased products with the participation of agents.

What to do? There must be a clause in the contract that the agents will act on behalf of the principals.

Contractors will be able to submit invoices to principals, who will deduct value added tax on the services of agents.

If agents act on their own behalf, the contractor must issue an invoice to the names of agents () within 5 days.

Then another invoice will be issued to the principals, the basis for which was the document received from the contractor.

It is not necessary to register such documentation in the Book of Sales and Purchases ().

Reflection of agency agreements in accounting (postings)

In the accounting of agents, the revenue associated with the services of an intermediary nature is considered profit from ordinary operations ( - ).

Such amounts are reflected using account 90 (realization is reflected), sub-account 90-1 (by revenue).

Account 76-5 is also used here for settlements with debtor and creditor companies, a subaccount for settlement with principals.

The following accounts are also used:

All transactions are divided into the following groups:

• contracts with the buyer for the sale of products.
• agreements are concluded with the supplier of material assets for the principals.

The specifics of accounting also depend on the subject of the contract. In accounting, revenue is reflected only after the agent's report on the performed duties in accordance with agency agreements is received.

The report will be a confirmation that all the conditions for recognizing revenue in accounting are met, which are indicated in clause 12 of PBU 9/99:

• the enterprise can receive such revenue, which is confirmed by the provisions of the contract;
• the amount of revenue is determined;
• there is confidence in the increase in economic benefits when performing a certain operation;
• ownership of the goods is transferred from the company to the buyers;
• costs are determined.

The Principal uses the following accounts:

Agency agreement under the simplified tax system - income minus expensesallows a simplistic person to transfer some of the functions of buying and selling goods to an intermediary, but requires special knowledge. What is such a contract and what nuances you need to take into account - find out from our article.

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

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

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

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

For example, when applying for AD, you need to pay attention to the following:

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

The contract does not hurt to prescribe the composition and key aspects of the content of the agent's report.

Things to keep in mind when preparing an agent's report - see the article .

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

For accounting entries in the execution of AD, see the article .

The second group of requirements, which the simplistic person needs to remember when performing AD, is provided for in Ch. 26.2 of the Tax Code of the Russian Federation (more on this in the following sections).

Simplifier sells goods through an agent

The use of the services of an agent in the sale of goods from a simplified customer generates both income and expenses:

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

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

• under sub. 8 p. 1 art. 346.16 of the Tax Code of the Russian Federation - expense on VAT paid to the agent (in terms of remuneration);

How to take into account the "outgoing" and "incoming" VAT, the material will tell the simplistic.

• costs associated with the reimbursement of other expenses of the agent.

A simplified customer includes expenses for AD if:

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

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

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

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

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

The agent acquires property for the simplistic

The process of using the services of an agent when purchasing goods by a simplified person is associated with the emergence of 3 groups of expenses:

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

The expenses included in these groups reduce the income of the simplified person in accordance with paragraph 2 of Art. 346.18 of the Tax Code of the Russian Federation. In this case, the following accounting scheme is applied:

• the inclusion of expenses related to AD in the taxable base of the simplified customer is made after they are paid (clause 2 of article 346.17 of the Tax Code of the Russian Federation);
• the procedure for accounting for intermediary remuneration depends on the type of property acquired by the agent for the simplified customer:
• under sub. 5 p. 1 art. 346.16, paragraph 2 of Art. 346.16, paragraph 2 of Art. 254 of the Tax Code of the Russian Federation - if an inventory is purchased with the help of an agent (the agent's fee is included in the initial cost of the inventory);
• under sub. 23-24 p. 1 art. 346.16 of the Tax Code of the Russian Federation - when purchasing goods (the agent's remuneration is accounted for as a separate type of expense);
• under sub. 1, paragraph 1 and paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation - when purchasing fixed assets and intangible assets (the agent's fee is included in the initial cost of the asset).

Scheme for VAT accounting:

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

How does the appointment of fixed assets affect when a simplified person recognizes its cost in expenses - see material .

The nuances of accounting for additional benefits by a simplistic

An additional benefit (AD) in the performance of AD arises if the agent has made a transaction on terms that are more favorable than those stipulated by the contract.

When buying (selling) goods through an intermediary, in terms of recognition of DI, the following should be taken into account:

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

Example

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

LLC "Bytkhimservis" transferred 2 amounts to the settlement account of LLC "Khimtorg":

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

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

Income:

• proceeds from the sale of products - 20,535,900 rubles;
• additional benefit received by the customer is included in sales revenue.

Expenses:

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

Results

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

Intermediary services are considered to be the performance by an intermediary company of certain actions for the company ordering these services. At the same time, an agreement called an agency agreement (orders / commissions) is necessarily concluded. In it, the customer (Principal) instructs the contractor (Agent) to perform certain services for a fee. In the future, the agent, realizing the obligations assumed, has the right to act on behalf of the customer or his own, but always at the expense of the principal (Article 1005 of the Civil Code of the Russian Federation).

Such an agreement stipulates (but not necessarily) the terms for fulfilling the terms of the agreement and submitting a report on the costs incurred with the attached documents. In the absence of such requirements in the contract, reports are submitted by the agent upon the fulfillment of obligations (Article 1008 of the Civil Code of the Russian Federation). In addition, the agreement specifies the amount of remuneration to the agent, which can be a fixed amount or a percentage of sales.

Intermediary services are subject to VAT at the rate of 18% if he is a tax payer. This rule also applies to the sale of VAT-free goods (Article 149 of the Tax Code of the Russian Federation), with the exception of medical goods, funeral services and the leasing of premises to foreign firms (Article 156 of the Tax Code of the Russian Federation).

The mechanism for applying an intermediary agreement is simple, but given the difference in the taxation systems of counterparties, we will understand the features that accompany the relationship between agents and principals in the field of recognition of income and expenses and taxation.

Principal on the simplified tax system - agent on the simplified tax system

All types of agency contracts have the same accounting principle for the purposes of calculating tax on the simplified tax system: the remuneration received by the agent increases the tax base of the intermediary firm.

The date of recognition of income will be the day the funds are credited to the account. It depends on the terms of the agreement. If the agent, participating in settlements, withholds remuneration from the amount transferred by the customer in the course of the transaction, then the date of income is recognized as the day the funds are received. The agent must allocate the amount of remuneration and reflect it in the KUDiR. If it is transferred separately, then the agent will fix the income at the time of receiving the remuneration, and not the amount received for the execution of the contract. The amounts allocated for the performance of the contract are not taken into account in the agent's income, and the costs incurred for their implementation are not included in the costs.

Income from sales through an agent is recognized as income of the principal, depending on the specifics of the contract:

• if the agent participates in the settlements on behalf of the customer - the day the money is received from the implementation of the agreement to the account of the principal (clause 1, article 346. 17 of the Tax Code of the Russian Federation);
• when conducted by a sales agent on his own behalf - the day the money is received on the intermediary's account.

The amount of recognized income in this case is the sale value of the goods indicated in the agent's report.

Since companies on the simplified tax system (income minus expenses) costs can be taken into account only upon the fact of payment, the amounts transferred by the principal-customer will be recognized as expenses after the agent fulfills obligations (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Those. when the agent submits documents confirming the expense.

In practice, the relationship between the agent and the principal is as follows:

• when an agent participates in transactions, the amounts received from the customer for the implementation of the specified operations are credited to the agent's account, then transferred to counterparties upon fulfillment of the terms of the agency agreement. The agent reflects the acquisition of property for the principal on the off-balance account 002, since he is not the owner of the goods. When goods are transferred to the principal, the purchase amounts are debited from the account. 002. Since simplistic people are not VAT payers, they do not allocate tax in the amount of remuneration, respectively, and do not draw up invoices;
• without the participation of an agent in the calculations: in this case, no amounts are received from the customer to the intermediary's account, he only submits a report after the completion of the transaction and receives the agreed amount of remuneration.

An example of accounting support for the operations of an intermediary on the simplified tax system:

Agent on the simplified tax system - principal on the OSNO

If the principal firm applies OSNO, then its agent (even a simplistic), regardless of whose name he acts, is obliged to issue invoices with VAT allocated in them.

In accordance with the Civil Code of the Russian Federation, the principal, transferring the goods for sale to the agent, remains its owner until the moment of sale. The sale is carried out by the principal with the involvement of an intermediary, so the proceeds are taken into account by him when calculating income tax and VAT. The agent on the simplified tax system is remunerated from the principal's income, and his remuneration will be an expense without VAT, i.e. the agent does not issue an invoice for remuneration in this case.

Invoices issued by the agent to the purchasers are recorded in the invoice register, and are not registered by him in his sales book, and are subsequently transferred to the principal as attachments to the report. The agent applying the OSNO fills out an invoice for the amount of his remuneration.

Accounting for transactions under the scheme "Agent on the simplified tax system - principal on the OSNO » it will show up in the ledger as follows:

A variation of the mediation agreement is the commission agreement. The peculiarity in the status of this contract in comparison with the agency counterpart is that the commission agent (intermediary) can act in it, fulfilling the instructions of the committent (customer of services), only on his own behalf, but at the expense of the committent. Accounting according to the scheme “commission agent on the simplified tax system - committent on the OSNO » will be the same as above.

Agent on OSNO - principal on USN

Art. 346.11 of the Tax Code of the Russian Federation exempts simplified people from the obligation to pay VAT, therefore the agent of the principal on the simplified tax system does not calculate tax on transactions relating to the principal. But at the end of the transaction, the agent issues an invoice for the amount of remuneration, without registering it in the register (clause 3.1 of article 169 of the Tax Code). The VAT presented by the agent is subsequently taken into account by the simplified principal in the costs of the simplified tax system in the usual manner.

A feature of the recognition of income by the principal on the simplified taxation system is that, according to tax legislation, the revenue of the simplifier is the entire amount of receipts to the account. Therefore, when the agent withholds remuneration from the funds received under transactions, the amount of income will be considered the entire proceeds from sales received on the agent's account.

The principal organization applies the general taxation system, and the agent - the simplified taxation system. The agent enters into lease agreements and receives rent from them. After that, he transfers the funds received from the tenants to the principal minus his remuneration. Does an agent have to show VAT on invoices? What postings will be made at the agent and the principal?

After considering the issue, we came to the following conclusion:

Since the principal organization applies the general taxation system, an agent applying a simplified taxation system and providing services under an agency agreement, regardless of whether he provides services on his own behalf or on behalf of the principal, is obliged to issue invoices to tenants and, accordingly, must indicate VAT on invoices to be paid.

Rationale for the conclusion:

Letter N VG-6-03/404 dated May 21, 2001 of the Ministry of Taxation of the Russian Federation provides clarifications on the procedure for issuing invoices by an intermediary. They boil down to the following.
When executing contracts of commission, commission or agency agreement when issuing invoices, an intermediary (commission agent, attorney, agent) acts in relations with a third party on his own behalf or on behalf of the principal, principal.

1. When goods (works, services) are sold under a contract, orders on behalf of the principal are issued in the name of the buyer.

2. When the intermediary, acting on its own behalf, sells goods (works, services) of the committent, the principal, the invoice is issued by the intermediary in 2 copies on its own behalf. The number of the specified invoice is assigned by the intermediary in accordance with the chronology of invoices issued by him. One copy is handed over to the buyer, the second is filed in the register of issued invoices without registering it in the sales book. The principal (principal) issues an invoice addressed to the intermediary with numbering in accordance with the chronology of invoices issued by the principal (principal). This invoice is not registered in the reseller's purchase book.

The indicators of the invoice issued by the intermediary to the buyer are reflected in the invoice issued by the committent (principal) to the intermediary and registered in the sales book with the committent (principal).

3. The intermediary issues a separate invoice to the principal, committent, principal for the amount of his remuneration under the agency agreement, commission, agency agreement. This invoice is registered in the prescribed manner with the attorney, commission agent, agent in the sales book, and with the principal, principal, principal - in the purchase book.

In this situation, the agent organization applies the simplified tax system.

As a general rule, in accordance with Art. 346.11 of the Tax Code of the Russian Federation, organizations applying the simplified taxation system are not recognized as VAT payers, with the exception of VAT payable when goods are imported into the customs territory of the Russian Federation.

In paragraph 3 of Art. 169 of the Tax Code of the Russian Federation states that only VAT payers selling goods (works, services) in the territory of the Russian Federation are required to draw up invoices, keep registers of received and issued invoices, books of purchases and books of sales. Therefore, organizations using the USNO, when carrying out operations for the sale of goods (works, services), do not need to issue invoices.

However, it should be borne in mind that an organization that is not a VAT payer acts as an agent providing services on behalf of a principal who is a VAT payer.

Paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation, it is determined that the duties of an agent include the commission of legal and other actions on behalf of the other party (principal) on behalf of the principal, but at the expense of the principal or on behalf and at the expense of the principal.

Consequently, organizations that carry out intermediary activities do not issue invoices, but only for the amounts of their remuneration. For the amount of remuneration, such organizations do not fill out the registers of issued and received invoices, the purchase book and the sales book (letters of the Ministry of Finance of Russia dated 04.28.2010 N 03-11-11 / 123, dated 10.10.2007 N 03-11-04 / 2/253, Federal Tax Service of the Russian Federation for Moscow dated 04/03/2008 N 18-11/3/31989, dated 10/12/2006 N 18-12/3/ [email protected], dated 03.07.2006 N 18-11/3/ [email protected]).

Given that the principal is a VAT payer, then in accordance with paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, the agent is obliged, within five days, counting from the date of rendering services to the buyer, to issue an invoice in the name of the buyer for the full cost of services with the allocation of the amount of VAT, but this does not mean that he must pay this (letters of the Ministry of Finance of Russia dated 20.01. 2009 N 03-07-09 / 01, dated 05.05.2005 N 03-04-11 / 98, Federal Tax Service of the Russian Federation for Moscow dated 03.07.2006 N 18-11 / 3 / [email protected]).

From paragraph 24 of the Rules for maintaining registers of received and issued invoices, books of purchases and books of sales for VAT calculations, approved by Decree of the Government of the Russian Federation of 02.12.2 000 N 914 (hereinafter referred to as the Rules), we can conclude that in the case, when an agent sells services under a contract of agency on behalf of the principal (principal), he must issue an invoice to the buyer on behalf of the principal.

According to paragraph 3 of clause 24 of the Rules, in this case, the principals (principals) selling goods (works, services), property rights under an agency agreement (agency agreement) providing for the sale of goods (works, services), property rights on behalf of the principal (principal) , register in the sales book invoices issued to the buyer. This invoice on behalf of the principal can be issued by an intermediary (agent), while the invoice must contain the details of the principal (letter of the Ministry of Taxes of the Russian Federation dated 21.05.2001 N VG-6-03 / 404).

In the case when the agent implements the services of the principal on his own behalf, the invoice is issued by the intermediary (agent) in two copies on his own behalf. In this case, the number of the specified invoice is assigned by the agent in accordance with the chronology of invoices issued by him. One copy of this document is transferred to the buyer, and the second is filed in the register of issued invoices without registering it in the sales book (clause 3 of the Rules, letter of the Ministry of Taxes of the Russian Federation dated 05.21.2001 N VG-6-03 / 404).

Thus, an agent organization applying the simplified tax system, regardless of whether it concludes lease agreements with tenants on behalf of the principal or on its own behalf, must issue invoices to tenants and, accordingly, indicate the amount of VAT in invoices issued for payment.

Accounting

1. At the agent

By virtue of paragraph 4 of PBU 9/99 "Income of the organization" (hereinafter - PBU 9/99), the income of the organization, depending on their nature, the conditions for receiving and the activities of the organization, are divided into income from ordinary activities and other income.

For the purposes of PBU 9/99, income other than income from ordinary activities is considered other income.

Based on clause 5 of PBU 9/99, income from ordinary activities is revenue from the sale of products and goods, income related to the performance of work, the provision of services.

If the provision of rental services under intermediary agreements is the main activity for the organization, then the agency fee refers to income from ordinary activities. Then, according to the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Instruction), the revenue is reflected in account 90 "Sales".

If such activity is not the main one for the organization, then in accordance with the Instruction, the agency fee is reflected in account 91 "Other income and expenses".

In accordance with the Instruction, settlements with the principal can be recorded on account 76 "Settlements with various debtors and creditors", sub-account "Settlements with the principal".

As a result, typical accounting entries for the agent in this case will look like this:

Debit Credit, sub-account "Settlements with the principal"
- reflected the implementation of services under the agency agreement;

Debit () Credit
- received funds from tenants;

Debit, sub-account "Settlements with the principal" Credit
- cash, minus remuneration, transferred to the principal;

Debit Credit, sub-account "Revenue" (91, sub-account "Other income")
- reflected revenue in the form of agency fees;

Debit Credit
- the agent's fee from the principal has been set off.

2. At the principal

To reflect the settlements with the agent for payment of the agency fee, use the account "Settlements with other debtors and creditors".

Based on the approved report of the agent in the accounting of the principal, the amount of remuneration due to the agent is recognized as part of the expenses for ordinary activities (clause 5 of PBU 10/99 "Expenses of the organization").

In the accounting of the principal organization, the following entries must be made:

Debit Credit, sub-account "Revenue"
- reflected on the basis of the agent's report, the sale of rental services;

What is an agency agreement under the simplified tax system in 2019 is detailed in Russian legislation. In particular, it displays many related nuances.

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In the event that an organization uses a simplified taxation regime in its activities, then during the formation of an agency agreement, it is necessary to build on special rules. Let's consider this issue in more detail.

General points

The agency agreement entails the need to know many nuances that make it possible to draw it up without any particular difficulties.

Basic concepts

Due to the fact that agents carry out activities of a legal nature, as well as other various operations, it is necessary to deal with the terminology “other”.

• implementation of various types of checks of the accepted goods;
• control over the dispatch of any cargo;
• operations of an actual or subject plan, and so on.

In the process of compiling the document in question, relations arise:

• directly between principals and agents;
• between the agents themselves and other third parties;
• between principals and directly third parties.

This nuance must be remembered to minimize the risks of various misunderstandings.

Making a deal

In the process of forming the document in question, it is necessary to refer to the generally accepted procedure regarding the form of the agreement and the transaction itself, since Russian legislation does not display special requirements.

The obligations of agents to provide various legal services on behalf of potential principals, in contrast to the rights of trustees, can only be fixed in agreements that are signed in writing.

In this case, there is no need for a notarized power of attorney. In the case of an oral agreement, the power of attorney is mandatory.

Operations of a legal orientation carry legal consequences:

• formation;
• amendments;
• annulment of any civil powers.

Actual actions do not carry any consequences. Based on this, agents can deal with issues:

• search for potential partners;
• collect meetings;
• analyze the market in order to find favorable terms of the transaction.

An agency agreement under the simplified tax system, the income of the principal may give him authority after the conclusion of the transaction.

However, this is possible on the condition that the services are provided directly on his behalf. Agreements of this kind cannot be reduced to standard agreements of commissions and various commissions.

During the period of drawing up the agency agreement, a subagency agreement may be additionally signed. In this case, all circumstances without exception can be assigned to third parties.

At the same time, the subagent does not have the right to organize such transactions on behalf of the direct principal, with the exception of situations that are stipulated in Art. 178 of the Civil Code of the Russian Federation.

Legal aspects

Features of the formation of an agency agreement are regulated by Chapter 52 of the Civil Code of Russia.
Terminology is detailed in Art. 1005 of the Civil Code of the Russian Federation.

It should be noted that the rights and obligations are affected by how the agreement is formed.

During the conclusion of a transaction with third parties on their own behalf at the expense of the money of the principals, agents are vested with all rights and obligations.

In such a situation, it is necessary to refer to Chapter 51 of the Civil Code of the Russian Federation - on the issue of the commission agreement.

If the transaction is concluded by agents with third parties at the expense of the financial resources of the principals, then all rights without exception belong to the latter - according to Ch. 49 of the Civil Code of the Russian Federation regarding the contract of agency.

Agency remuneration under the simplified tax system, incomes are established by the relevant agreement - on the basis of Art. 1006 of the Civil Code of the Russian Federation.

Agreement under the simplified taxation system

Additionally, you need to know about some important nuances. Let's consider them in more detail.

What an entrepreneur needs to know

Russian legislation does not prohibit entrepreneurs who use the simplified tax system to draw up contracts for the sale of real estate or other property under an agency agreement.

At the same time, it is necessary to pay attention to some important nuances in the formation of the document in question and the recognition of income and expenses.

They, in turn, are formed naturally during the execution of the agency agreement.

In particular, entrepreneurs need to pay attention to such nuances as:

Additionally, you need to remember that if settlements with consumers are carried out with the participation of an agent under an agreement, then it becomes necessary to specify an additional period during which the agent undertakes to notify the principal of the crediting of funds.

Agent income

For example, according to the terms of the contract in question, the following contracts must be signed by agents:

• to organize an advertising campaign;
• at the behest of various cases of principals that are directly related to assignments;
• for the purchase of movable property.

A person has the right to choose income or profit as an object, which is reduced by costs.

According to Russian law, when establishing income, taxpayers on the simplified tax system must refer to the provisions of Art. 249 and 250 of the Tax Code of the Russian Federation.

This means that all the money that was received by the agent in the process of providing services under the agreement is not subject to inclusion in the single tax base.

The income (taxable) of agents on the simplified tax system will be remuneration. Tax payers under the simplified tax system use the cash option during the period of determining income.

In most cases, agents who sign a contract for the funds of the principals accrue a fee for themselves from the money that is provided to them for the execution of the agreement.

Due to this, all accruals to agents will act as income received from principals.

The agreement allows the possibility of displaying the fact that the agent must pay for his own funds, and in the future the amount is compensated. These types of expenses will act as income.

Nuances with VAT

Companies under the simplified tax system are not required to pay VAT. Based on this, in the process of providing services, they are not entitled to claim the right to charge such a tax on the cost price.

Agents under the simplified tax system also do not have the legal right to issue an invoice to the principals, which displays VAT, as well as keep a book of purchases and sales.

In such cases, companies that use the services of agents may experience various difficulties with input VAT on purchased goods with the direct participation of agents.

What to do in bad situations? The agreement must specify the Regulation, according to which the agents will continue to act on behalf of the direct principals.

Contractors, in turn, have the right to present an invoice to the principals, which are attached to the deduction of personal income tax for the services of an agent.

If the agents work on their own behalf, the contractor must issue an invoice addressed to the agent within 5 days.

Video: VAT optimization scheme using an agency agreement

After that, another invoice is to be issued to the principal, the basis for the formation of which is a document received directly from the contractor.

Important - such documentation is not subject to registration in the Sales and Procurement Accounting Book.

What does a sample agency agreement for utilities look like under the simplified tax system