Simplifiers can provide intermediary services concluding agency contracts. In this case, the performer is called the “agent”, and the simplistic who instructed the agent to perform certain actions is called the “principal”. What are the features of taxation under agency agreements on simplified taxation, we will tell in our consultation.

What is an agency agreement

An agency agreement is an agreement between an agent and a principal under which the agent undertakes, on behalf of the principal, to perform certain actions for a fee. An agent can act both on his own behalf and on behalf of the principal, but always acts at the expense of the latter (clause 1, article 1005 of the Civil Code of the Russian Federation). For example, under an agency agreement, the principal instructs the agent to purchase equipment determined by the principal and deliver it to the warehouse for a fee.

Since the agent always acts at the expense of the principal and in his interests, within the time limits established by the agreement, he is obliged to submit to the principal a report on the implementation of the agreement and attach documents confirming the expenses incurred by the agent in the interests of the principal.

Principal on the simplified tax system: income and expenses

The amounts transferred by the principal to the agent for the performance of the contract are not taken into account in the principal's expenses until the agent renders services. After all, the simplified tax system takes into account not just payments, but expenses after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation). The amounts of payments returned by the agent are not taken into account in the income of the principal. And how the amounts sent to the agent for the execution of the contract will be taken into account in the future will depend on the subject of the contract. If the agent purchased goods for the simplified principal with the object “income minus expenses”, then the latter will take them into account in expenses as they are sold (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation). If fixed assets were acquired, then the expenses will be recognized until the end current year(Clause 3, Article 346.16 of the Tax Code of the Russian Federation). The situation is different with the agency fee transferred by the principal to the agent as part of the principal amount for the execution of the agency agreement: it will be recognized as the principal’s expenses in accordance with the terms of its accrual under the agreement - as a rule, on the basis of the agent’s report, where this fee will be indicated (clause 24 1 article 346.16 of the Tax Code of the Russian Federation). If the remuneration is paid to the agent later, separately from the principal amount transferred for the execution of the agency agreement, then it will also be recognized in the expenses of the simplifier only after payment.

Agent on the simplified tax system: income and expenses

The funds received by the agent for the performance of the contract are not recognized as his income (clause 1.1 of article 346.15, clause 9 of clause 1 of article 251 of the Tax Code of the Russian Federation). Only his remuneration will be taken into account in the income of the simplifier. The timing of recognition of this fee will depend on the terms of the agency agreement. If the remuneration is transferred to the agent as part of the amounts for the performance of the contract, then the agent must independently allocate the amount of his remuneration and reflect this income in the KUDiR. If the remuneration is paid by the principal separately, then the simplistic agent will also reflect it in income at the time of receiving the remuneration, and not the amount transferred to him for the performance of the contract.

VAT and agency agreement

Since payers on the simplified tax system are exempted from the obligation to pay VAT (except in certain cases) (clause 2, clause 3 of article 346.11 of the Tax Code of the Russian Federation), the simplistic agent does not allocate VAT in the amount of his remuneration. Invoices on their own behalf, principals and agents transferred to the simplified tax system, also do not constitute

However, since the agent can provide services to the principal by entering into relations with common regimes, he is faced with VAT and invoices issued to him or directly to the principal. If the agent acts on behalf of the principal, then the invoices received from the sellers are already addressed to the principal. Therefore, the agent simply transfers these documents to the principal on time, stipulated by the agreement.

If the simplified agent acts on its own behalf and purchases goods from the VAT payer for the simplified principal, he issues an invoice to the principal on behalf of the seller, transferring the data from the invoice received earlier. In this case, the invoice number is indicated by the agent independently, taking into account his individual chronology. The agent registers the invoices received from sellers in the Register of received and issued invoices with the operation type code 01 and fills in the section "Information on intermediary activity ...". This Journal is submitted to the IFTS quarterly no later than the 20th day of the month following the expired quarter (clause 5.2, article 174 of the Tax Code of the Russian Federation).

If the agent is on the OSNO, and the principal is on the simplified tax system

If the agent is a public agent, the procedure for reissuing invoices received from sellers will be similar to that described above. The only difference will be that the agent will issue invoices on his own behalf - for the amount of his remuneration. However, the agent does not register an invoice for the amount of his remuneration in the Register of received and issued invoices (clause 3.1 of article 169 of the Tax Code of the Russian Federation). VAT presented by the agent, the simplified principal with the object "income minus expenses" will be able to in the usual way take into account in the cost of the simplified tax system (

Agency agreements are transactions that are concluded with the participation of third parties who act as intermediaries between sellers and buyers and contribute to the successful implementation of transactions. Therefore, this is an agreement between the principal and the agent, under the terms of which the agent performs certain operations for a certain fee, based on the instructions of the principal or at his expense. Such AD are used in construction, translation, etc.

Ways to work

The agent works in two ways:

1. Concludes and conducts a transaction on its own behalf, draws up all the documents for itself. Sometimes the third party does not even know that they are working with an intermediary. All claims and issues are resolved without the participation of the principal (Chapter 5 of the Civil Code of the Russian Federation).
2. The agent acts on behalf of the principal: all documents are drawn up on it. The agent acts as an intermediary, he does not have any obligations under the transaction (Chapter 49 of the Civil Code).

But no matter how the agents act, they always carry out operations at the expense of the principals (clause 1, article 1005 of the Civil Code of the Russian Federation). Therefore, they are obliged to deadlines with the application of the necessary documentation on expenses.

The legal basis of agency contracts is reflected in Chapter 52 Civil Code. In some cases, an agent may act simultaneously on his own behalf and on behalf of the principal when making one transaction.

Advantages and disadvantages of cooperation

The presence of an agent complicates accounting, but this is offset by the fact that this increases the benefit for all parties to the contract.

With the help of agents, it is possible to expand the geography of business, successfully solve problems that are not directly related to production, for example, issues of advertising, legal services, and finding customers. Accordingly, the income of the principal increases.

No less profitable such transactions for the agent:

1. He gets the opportunity to freely, without investing funds, use the goods of the principal and receive his commission for this.
2. declining the tax burden, that is, not all amounts received under the contract are considered income, but only received in the form of a commission for agency services.

Agent Profit Formation

The agent's income is formed from the money received from the principal in accordance with the signed agreement (Article 1006 of the Civil Code of the Russian Federation). The amount of remuneration is issued in several ways:

1. An agreement is concluded for the agent to receive a specific amount for the transaction. This is beneficial to the principal: he knows exactly the amount of expenses. But the agent will not be able to earn more than the amount set in advance, so such an agreement is not always beneficial for him.
2. An agreement is signed to receive interest from the total volume of the transaction. It is quite profitable for the agent: he has the opportunity to sell more and get a large amount of money. For example, if an agent receives 10% from the sale of each unit of goods (for example, a vacuum cleaner for 12,000 rubles), then by selling 10 vacuum cleaners, he will earn 12 thousand rubles.
3. A surcharge is provided for the original price of goods and services. The principal fixes the selling price, but the maximum price is not limited. Therefore, the agent is motivated to sell more and earn more. That is, if the principal set the initial price for vacuum cleaners at 12,000 rubles, and the agent sells them for 14,000 rubles, then by selling 10 pieces, he will gain 20,000 rubles.

Money can be paid in different terms:

• The agent's service is prepaid by the principal.
• The agent retains his remuneration, the rest is transferred to the principal's account.
• The principal pays the agent's work after the transaction is completed. If a specific date is not specified, within 7 days.

Taxation

• According to tax code RF (clause 41, clause 1, article 146), the provision of various kinds of services is subject to value added tax (). The tax base is established on the basis of paragraph 1 of this article.
• In accounting, revenue from an agency agreement is treated as income from common species activities (PBU 9/99). Agency contracts and services are available to intermediaries, .
• When applying the income code 2010 "income from civil law contracts except for copyright."

Accounting for AD income

• For a principal using simplified taxation, income arises at the time of receipt of funds to, an electronic wallet or an agent's cash desk.
• At the same time, according to the law, the agent, after receiving money from the sale of goods or services, is not obliged to notify the principal that the money is already in his account. Therefore, it is necessary to prescribe in the contract a clause on the timely notification of the principal by the agent about the receipt of money from the sale of goods.
• At the end of the month, the agent draws up and sends a report to the principal on the payments received. After reviewing the report, the money received from the buyer is transferred to the principal's account as early as next month. Accounting for these funds is made at the time they enter the bank account.
• The agent considers as income agent's commission.
  • This is done immediately after receiving an advance payment for the performance of the contract, if the fee is included in this payment.
  • If the remuneration is received separately, then it should be taken into account at the time of receipt.

This video will talk about the agency agreement, including accounting for income on it:

Features of accrual under the simplified tax system

According to the simplified system (and USN DMR), all expenses are taken into account after they are paid after the fact (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Not subject to accounting:

• money transferred to the agent in advance for the performance of the contract;
• amounts of payments that are returned by the agent.

Further accounting for the amounts that are sent to the agent to fulfill the contract depends on the conditions prescribed by the contract and the subject of the contract:

1. When purchasing goods for the principal for the object "", the accounting of the amount of expenses is carried out after the sale (clause 2, clause 2, article 346.17 of the Tax Code).
2. When expenses are taken into account until the end of the year (clause 3 of article 346.17 of the Tax Code).

• When transferring the agency fee as part of total amount to fulfill the contract, it is subject to accounting by the principal in expenses under the terms of its accrual under the contract. Usually, the agent's report becomes the basis for accounting, where this amount will be recorded (subclause 24, clause 1, article 346.16 of the Tax Code).
• In case of a later (separate from the principal amount for the performance of the contract) transfer of the amount of remuneration, it is indicated in the agent's expenses upon the fact of the transfer.
• The agent's income includes only his remuneration. Money received in advance to fulfill the contract does not apply to it (clause 1.1 of article 346.15, clause 9 of clause 1 of article 251 of the Tax Code).

The remuneration is recognized as income based on the terms of the contract. If the amount of remuneration is transferred together with fixed assets for the performance of the contract, then the agent independently allocates his remuneration and reflects it in. If the reward is received separately, then the simplistic agent registers the amount at the time of receipt.

This article is devoted to the issue of accounting for the income of an agent applying the simplified tax system in the form of an amount received from buyers.

Commentary on the letters of the Ministry of Finance of Russia dated February 20, 2012 No. 03-11-11/49 and dated February 13, 2012 No. 03-11-06/2/24

It is convenient for many participants in financial and economic relations to use the services of intermediaries. To do this, they conclude agency agreements, under which they can pay not only remuneration to the agent, but also reimburse his costs associated with the execution of the principal's order.

Basically, settlements between the participants in the agency agreement are built in such a way that all receipts from buyers of goods (works, services) are first transferred to the agent. Further, he withholds from this amount his remuneration and part of the money, which are intended to compensate for the costs of executing the order.

Most agents, both organizations and individual entrepreneurs apply the simplified taxation system. The question arises, what should be included in the composition of the income of an agent applying the simplified taxation system, the entire amount received from buyers, or only in part of the withheld remuneration? Similar difficulties arise with regard to the money that is intended to compensate for the expenses of an agent on behalf.

Specialists finance ministry gave an unequivocal answer in the commented letters. They pointed out that income in the form of property (including cash) received by the agent in connection with the fulfillment of obligations under the agency agreement, as well as to reimburse the costs incurred by the agent for the principal, if such costs are not subject to inclusion in the agent's expenses in accordance with the terms of the agreements concluded. The specified income does not include agency or other similar remuneration (clause 9 of article 251 of the Tax Code of the Russian Federation).

Please note that the terms of the contract must provide that the agent acts on his own behalf and at the expense of the principal. Also, the contract must indicate that the principal reimburses the agent for all costs associated with the execution of the order, and he, in turn, does not include them in expenses (letter of the Ministry of Finance of Russia dated 11.01.2011 No. 03-11-06 / 2/195) .

It must be admitted that the position of the Russian Ministry of Finance on this issue is based on the provisions of the Tax Code of the Russian Federation, and in this case there is no ambiguity in the interpretation of the rules. By general rule the income of an agent applying the simplified taxation system is only the received agency fee. However, in some cases, the entire amount received by the agent in connection with the performance of the contract may be recognized as income. We are talking about a situation where, upon receipt from the principal of funds for the execution of an agency agreement, it is not possible to determine the amount of remuneration. At the same time, the Finance Ministry substantiates its point of view by the fact that agents applying the simplified taxation system do not take into account the income listed in Article 251 of the Tax Code of the Russian Federation (subclause 1, clause 1.1, Article 346.15 of the Tax Code of the Russian Federation).

In accordance with paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation for taxpayers applying the simplified taxation system, the date of receipt of income is the day of receipt of funds to bank accounts and (or) to the cashier, receipt of other property (works, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

Thus, when an amount of money is received from the principal and it is impossible to allocate the amount of agency fee from it, the entire amount is recognized as income, since agents applying the simplified taxation system apply the cash method of recognizing income and expenses. This is stated in the letter of the Ministry of Finance of Russia dated March 28, 2011 No. 03-11-06 / 2/41.

Given the above, it is advisable to avoid situations in which the principal transfers funds to the intermediary for the execution of the order before the moment when the amount of his remuneration can be accurately determined. It is better to do this after he concludes an agreement with the supplier, which will reflect the cost of goods (works, services) purchased for the principal.

You can also specify a small remuneration in the agency agreement. In this case, it is necessary to state separately the condition that spin off(savings) received during the execution of the order will go to the intermediary (Article 992 and Article 1011 of the Civil Code of the Russian Federation). This will help reduce the likelihood of claims against you from regulatory authorities.

If the principal transferred the funds, and the costs of the intermediary are not yet known, then after the costs of the intermediary and his remuneration are accurately determined, he will be able to reflect the operation of reducing income (reversal) in column 4, section 1 of the Book of Income and Expenses.

Specialists of the Finance Ministry do not object to the reversal of expenses in the Book of Income and Expenses (letter of the Ministry of Finance of Russia dated January 29, 2010 No. 03-11-06 / 2/11). In this letter, we are talking about expenses, but by analogy, income can also be reversed.

The Ministry of Finance of Russia clarified that if an agent on the simplified tax system acts in the interests of the principal, then in a transaction with third parties, only the agency fee () is taken into account as part of his income when determining the object of taxation.

Recall that taxpayers, when determining the object of taxation for the tax paid in connection with application of the simplified tax system, take into account income determined in the manner established for determining income from income tax ( , ).

In turn, when determining the object of taxation, the income indicated in () is not taken into account. In turn, it does not provide for the exclusion from income of reimbursement of expenses for payment utilities.

Thus, the amount of reimbursement of expenses for payment of utility services is taken into account by taxpayers in income when calculating tax base on tax paid in connection with the application of the simplified tax system.

At the same time, income in the form of property (including cash) received by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as in reimbursement of expenses incurred by the commission agent, agent and (or) other attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the costs of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded contracts. The specified income does not include commission, agency or other similar remuneration ().

In turn, under the agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal ().

At the same time, in a transaction made by an agent with a third party on its own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party to execute the transaction.

You can find out whether the VAT received from the buyer in the event that an invoice is issued to him with the allocation of the amount of tax is taken into account in the organization's income on the simplified tax system, you can "Encyclopedias of decisions. Taxes and contributions"internet version of sisystems GUARANTEE. Get for 3 days for free!

At the same time, if the agent acts on his own behalf, but at the expense of the principal, then the rules provided for in Chapter 51 "Commission" of the Civil Code of the Russian Federation apply to relations arising from the agency agreement, if these rules do not contradict the provisions of this chapter or the essence of the agency agreement. ().

Thus, the subject of the agency agreement is any relationship between the agent and third parties in the interests of the principal, including the performance of the functions of a commission agent.

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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Let's figure out which general provisions has an agreement with agency commissions and a commission, what is the difference in 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 does the legislation say about it? 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).

How agents operate legal nature, and also carry out other operations, it is worth determining what is included in the concept of "other". This:

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

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

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

Making a deal

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

Responsibilities of agents to provide legal services on behalf of the principals, in contrast to the rights of attorneys, can only be enshrined 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.

So, the agent must search for a potential partner, organize negotiations, study the market in order to identify the most profitable terms to carry out 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 regulations RF, 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. The enterprise was created on 1.08.05, agency contract at the USN (6%) with the Orion company, it 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 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 made from own funds, while periodically billing 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, businesses that use the services of agents may have difficulty with input VAT for 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.
• contracts with the supplier material assets for 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 paragraph 12 of PBU 9/99:

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

The Principal uses the following accounts:

Check	Content
45	For shipped products (when transferring goods, the amount is transferred from Kt 41 to Dt 45)
Account 90, sub-account 90-1	When purchasing ownership of the product by the buyer
Dt 90 subaccount 90-2 Kt 45	Sales and their cost, as well as products that were shipped
Account 44	The amount owed to the agents under the contract, which is the sum of the costs of the sale
Score 76-5	Settlement with accounts receivable and creditor organizations - amounts of remuneration of agents. A sub-account is opened to determine the amount of payment as a reward