§ d. Accounting for income and expenses under a commission agreement

How can selling goods under a commission agreement be beneficial? To whom and in what cases does it make sense to choose it? How to formalize a commission correctly and to the mutual satisfaction of the parties? How it is done commission trading scheme, if a commission agreement is concluded between organizations that apply different taxation regimes? We will answer these and other questions in our article.

It is convenient to trade consignment goods in the MyWarehouse service. In it, you can accept goods for sale with a commission agreement, keep records of them, automatically generate a report to the consignor after the sale, look at profitability, and issue a return if the product is not sold. Register and try it now: it's free!

If you are engaged in retail trade and have found a supplier who agrees to give you goods for sale under a commission agreement, you are in luck. And you’re especially lucky if you’re just starting out in business. The law allows money to be given for goods purchased under a commission agreement after it has been sold. That is, a commission trading scheme allows you to start working without large investments and without special risks.

If you produce a product or purchase it in large quantities for subsequent retail sale at different points, then a commission trading scheme can also be beneficial for you. At a minimum, this will increase the sales market. Some small store, located in a place where you yourself would not work, can quickly sell out goods that are not sold in your traditional outlets. At the same time, the store may not be able to buy a batch of such goods, but it will gladly accept it on commission.

The commission trading scheme is also beneficial because it makes it easier to process the return of goods than under a sales contract. If the product was purchased under the “purchase and sale” scheme, then in order to return it from the store back to the supplier, it is necessary to carry out a reverse sale. This creates problems in terms of taxation - when one of the parties to the transaction does not pay VAT, the second loses money because it cannot deduct VAT. If the delivery of goods is formalized under a commission agreement, this problem does not arise. The intermediary simply writes off the goods from off-balance sheet accounting and returns them to the supplier. However, when returning goods taken on consignment, there are some subtleties, and we will return to them in this material.

How is commission trading processed?

In a simplified form, this diagram looks like this. The supplier (principal) gives his goods for sale to an intermediary (commission agent). In this case, the ownership of the goods does not pass to the latter. The commission agent sells the goods to the buyer, acting on his own behalf, but at the expense of the principal. As soon as the goods are sold, the principal ceases to be its owner. The commission agent reports to the supplier, gives him the proceeds for the goods and receives his remuneration.

So, how to arrange a commission correctly? Let’s say a certain company is going to sell a product to a store. First of all, the supplier and the store draw up a commission agreement, which states which of them is the commission agent, which is the principal, and also indicates that the first, on behalf of the second, will sell goods for a fee. It is also better to specify the amount of remuneration in the contract. This can be either a fixed amount for each product sold, or a certain percentage of sales. The law, namely Article 51 of the Civil Code of the Russian Federation, obliges the commission agent to report to the committent on sales. The deadlines for submitting the report are not regulated, but it is also better to write them down in advance. A commission agreement can be concluded for a specific period or be indefinite. Entrepreneurs themselves also decide whether to indicate the territory for its execution. A sample commission agreement can be downloaded from our library of document forms.

The commission agreement has been concluded. What's next? Then the goods are transferred to the store, which is accompanied by an act of acceptance and transfer of goods for commission and a TORG-12 invoice. You can download a sample transfer and acceptance certificate, as well as an invoice, on our website. An act of acceptance and transfer of goods for commission is required if this is specified in the contract. If there is no such condition, then an invoice is sufficient.

The shipment of goods has arrived safely at the store, and the commission agent begins selling. By law, the sale of goods must begin no later than the next day after its acceptance. After a certain quantity has been sold, or the reporting period specified in the contract has passed, the store draws up a commission agent’s report. It states how many units of the product were sold, at what price and what the reward amount was. As we wrote above, it is better to stipulate the deadlines for submitting the report in the contract, although this is not required by law. You can agree to provide it every week or every month. We have a sample commissioner's report on our website.

In addition to the report, it is recommended to draw up and sign an agreement on the provision of services between the parties. After all, by making transactions on behalf of the principal, the commission agent provides him with a service. A document is being drawn up about this. The amount in the act is the amount of the commission agent's remuneration for the reporting period.

Along with the report, the intermediary transfers the proceeds to the supplier and retains his commission. Another option is also possible when the committent takes all the proceeds and only then transfers the remuneration to the commission agent. Then the cooperation continues or ends.

If the principal is not satisfied with the commission agent’s report in any way, he must report this within 30 days from the date of receipt of the document. However, this period can be changed with the help of a preliminary agreement of the parties.

Automation greatly simplifies the commission trading process. The MoySklad service offers the optimal solution for both the principal and the commission agent. In the system itself, you can create a commission agreement, take into account the shipment and acceptance of goods, record sales of commission goods, and automatically generate commission agent reports. At the same time, in all created forms and reports, revenue for goods sold, commission agent's remuneration, VAT and other necessary amounts are instantly calculated.

Now let's see what the law tells us about special cases.

The commission agent sold the goods more expensive or cheaper than expected

Let's say the goods were selling so well that the store decided to raise prices on them. In this case, the commission agent managed to obtain additional benefits, which, by law, he must equally share with the principal. Unless, of course, other conditions are provided for in the contract. And here you need to pay attention to one important detail regarding the processing and payment of this money. According to the letter of the Ministry of Finance of Russia dated June 5, 2008 No. 03-03-06/1/347, before part of the profit is paid to the commission agent, the committent must display this entire amount in income that is subject to income tax. And only after that accrue what is due to the commission agent.

If for some reason the goods were not sold at the agreed price, and the store reduced it, then there are two possible scenarios.

1. The store proved to the consignor that it did not have the opportunity to sell the goods at a higher price, and this move prevented even greater losses. In this case, the commission agent will not be required to return the difference.
2. The store failed to prove that the price reduction was a necessary step. Then, alas, the commission agent will have to compensate the supplier for the loss.

By the way, it is not forbidden to include these cases in the commission agreement. In addition, you can add conditions to it that, before changing prices, the commission agent must ask permission from the principal.

The contract was not fulfilled

Let's say that part of the goods that the principal delivered to the store turned out to be defective, or the agreed quantity of goods was not delivered, or for some other reason the commission agreement cannot be fulfilled due to the fault of the supplier. In this case, the law requires the principal to still pay the commission agent remuneration, as well as reimburse expenses. If the commission agreement cannot be executed due to the fault of the store, then, in turn, it will have to compensate the principal for damages.

Subcommission

Let's imagine that the store has found another profitable point of sale of goods, which is managed by another company. In this case, he has the right to conclude a subcommission agreement with this company. Then the commission agent is responsible for the actions of the sub-commission agent to his principal, and for the second store he himself becomes the principal. And a few important notes. Subcommission is possible unless otherwise specified in the commission agreement. In this case, the principal does not have the right to enter into relations with the subcommissioner, unless, again, otherwise provided by agreement of the parties.

The commission agent did not sell a single product during the reporting period

If all the goods remain in the warehouses and shelves of the store, the store has the right to return them to the consignor. The return of the goods, as well as its receipt, is issued with a TORG-12 invoice.

The trade management service MoySklad will help to significantly facilitate the process of returning goods from the commission agent to the consignor. The system has special forms in which returns are registered, and the entered data is automatically transferred to all reports that are related to the execution of the commission agreement.

Return of goods to the commission agent from the buyer

Let’s say that a retail buyer wants to return an item for some reason.

Considering that, when selling goods to a client, the commission agent, on his own behalf, entered into a sales contract with him, then he formalizes the refusal of this transaction.

If the buyer returns the goods due to detected defects, responsibility for them must be distributed between the commission agent and the consignor. If the goods were damaged due to the fault of the store, then the buyer will reimburse the costs. And if it turns out that the supplier is at fault, the commission agent will be entitled to reimbursement of expenses and remuneration.

The goods can be returned before the commission agent's report is signed by the parties, or after. In the first case, the intermediary makes an entry in the report for the amount of the return with a minus sign. In the second, the wholesale buyer, returning the goods, issues an invoice in the name of the commission agent. If the final buyer is a retailer, then he must write a statement to return the goods. After this, the commission agent returns the goods to the consignor, accompanied by a return note in his name, as well as an invoice. Based on these documents, the principal will be able to reduce his VAT payable.

Invoices for commission trading

Invoices for commission trade in retail

In our example, where the commission agent is a store, the latter does not issue invoices to customers, since in retail trade this document replaces a cash receipt with the VAT amount highlighted on a separate line. The principal also does not issue invoices to the commission agent. But at the same time, the store issues an invoice to the principal for the amount of its remuneration based on the results of the reporting period.

Our retail store selling under a commission agreement is not required by law to maintain an invoice log.

Indicators of CCP control tapes (only indicators, not the tapes themselves), as well as copies of the tapes, are transferred to the committent along with the commission agent's report, and the committent registers them in his sales book in order to charge VAT on the cost of goods sold.

Moreover, if a store, in addition to the principal’s goods, also sells its own goods, then accounting for these goods must be separate. With the help of the MySklad trading program you can easily fulfill this requirement. The program shows the commission agent how many of his own goods and how many of the goods received under the commission agreement. The principal sees in the system how much of his goods are on sale and by whom.

Invoices for wholesale commission trade

Now let's consider a situation where a commission agent sells goods in bulk on behalf of the principal, and both are VAT payers. In this case, invoices are mandatory accounting documents for them.

Since, under the terms of the agreement, the commission agent makes transactions with third parties on his own behalf, he also issues all invoices on his own behalf. The document number is assigned in accordance with the chronology of the commission agent. The invoice must be written in two copies. One must be handed over to the buyer, the second must be filed in the invoice journal. In this case, the invoice for the sale of consignment goods does not need to be registered in the sales book of the commission agent.

And the principal issues and enters in his sales book an invoice addressed to the commission agent, already numbered in accordance with his chronology. This document is not recorded in the intermediary's purchase book.

In this case, the indicators of the invoice that the commission agent issues to the buyer are reflected in the invoice, which is issued and recorded in its sales book by the supplier. The principal must also write out two copies - one to hand over to the commission agent, and the second to keep in his journal of registration of issued invoices.

The document received from the principal is filed by the commission agent in the journal of received invoices.

Based on the signed report and the corresponding act, the commission agent issues a separate invoice to the principal for the amount of his remuneration for the reporting period. This document is registered with the commission agent in the sales book, and with the committent - in the purchase book.

If the commission agent sells the supplier’s goods to the buyer at the same time as his own goods, then the buyer can be issued a single invoice for the specified goods.

More details about issuing invoices for commission trading can be found in the letter of the Ministry of Taxes and Taxes of Russia dated May 21, 2001 No. VG-6-03/404.

Commission agent on the simplified tax system - committent on the simplified tax system

If the commission agreement was concluded by companies, each of which applies the simplified tax regime (STS), then the commission agent, if questions arise about how to calculate taxes, must refer to Article 251 of the Tax Code of the Russian Federation. It directly states that when determining the tax base of a commission agent, property and funds received by him in connection with the fulfillment of obligations under a commission agreement are not taken into account as income. Income received to reimburse expenses incurred for the principal is also not taken into account. That is, only commission fees are considered income. Accordingly, revenue for goods sold is not counted as income. If the principal under the simplified tax system compensates the commission agent under the simplified tax system for any expenses, this money is also not subject to tax.

The date of receipt of income from the “simplified” intermediary is the date of receipt of remuneration from the principal into his account. If, under the terms of the contract, the commission agent withholds his remuneration from funds received from buyers, then the date of receipt of income is considered the day the money is received at the cash desk. It does not matter that the report may not have been signed yet, since advances are also included in the income of companies under the simplified tax system.

Expenses are recognized only after they are actually paid. Moreover, those expenses that are legally reimbursed by the principal (for example, for renting a warehouse where the goods are stored) are not considered expenses of the commission agent.

As for the principal, according to the letter of the Ministry of Finance No. 03-11-11/16941 dated May 15, 2013, his income is the entire amount received from the sale of goods, including commissions. Yes, in the scheme “commission agent on the simplified tax system - principal on the simplified tax system,” the remuneration paid by the principal, alas, cannot be attributed to his expenses, and tax will have to be paid on it. But! If the commission agent withholds his commission before transferring funds to the principal, the income will legally be equal to the amount that was actually received into the supplier's account. This means that if the committing company is on the simplified tax system, then it is better to specify exactly this option in the contract.

The day of receipt of income is the moment of receipt of funds to the current account or to the supplier's cash desk.

The principal under the simplified tax system is not obliged to issue an invoice for his goods, because The responsibility for drawing up this document rests only with the VAT payer.

Commission agent on the simplified tax system - principal on the OSNO

If the commission agent trades wholesale and is a “simplistic” agent, and the principal works on the general taxation system, then the intermediary will have to issue invoices. The fact is that in fact, the seller to third parties is the principal under OSNO, and not the commission agent under the simplified tax system, therefore the intermediary must calculate value added tax for the supplier and present an invoice to the buyer. The scheme is the same as what we wrote about above. The commission agent makes two copies of the document, one of which is issued to the buyer, and the second is filed in the journal of issued invoices, without registering it in the sales book. The indicators of these documents are reflected in the invoices that the committent issues to the commission agent and registers in his sales book.

And let us remind you that in retail trade, the invoice is replaced by a cash receipt with the VAT amount highlighted on a separate line.

The supplier reflects the received revenue based on the received report. Therefore, in the case where the commission agent is on the simplified tax system, and the principal is on the OSNO, it is important in the contract to reflect the procedure and timing of its provision. If it arrives later than the deadline, the supplier will still have to pay VAT on time.

The intermediary does not issue an invoice for the commission to the principal, since the commission agent's remuneration in the simplified form is not subject to VAT.

In the opposite situation, when the principal is on the simplified tax system, and the commission agent is on the OSNO, the intermediary should not issue an invoice to the buyers, because the seller is in fact the supplier, and he is exempt from VAT.

Commission agreements are concluded for both the sale and purchase of goods. At the same time, their accounting and taxation have separate features.

Sales commission agreement

This is perhaps the most common type of mediation activity. Its essence is that an industrial or commercial enterprise, possessing certain goods or products, instructs an intermediary (commission agent, agent) to sell this product. In this case, it acts as a committent or principal.
The principal and the commission agent enter into a commission agreement. Subsequently, the goods are shipped to the commission agent. The shipment is formalized with standard shipping documents: consignment note (unified form N TORG-12), invoice for the release of materials to the third party (form N M-15), consignment note (form N 1-T), etc.
The invoice indicates the sale price of the goods agreed upon by the parties. After all, the commission agent is responsible for the loss or damage of the goods, and it is this price that he must compensate in the event of negative consequences. In addition, the commission agent does not have the right to sell goods at a price lower than the agreed price, with the exception of certain cases.
In accounting, the principal makes an entry:
Debit 45 Credit 43, 41
- the goods are shipped to the commission agent.
An entry is made for the amount of the cost of the goods.
In the commission agent's accounting, the goods are accounted for in an off-balance sheet account:
Debit 004
- the goods are capitalized at the price indicated in the invoice.
A separate question: does the consignor need to hand over an invoice to the intermediary along with the invoice?
According to the author, it is not necessary.
According to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (work, services), the corresponding invoices are issued no later than five days, counting from the day of shipment of the goods (performance of work, provision of services). Some experts see the key words in this phrase as “from the date of shipment”, from which they conclude that once the goods have been shipped, then an invoice must be drawn up. However, in our opinion, the main thing in this provision of the Tax Code of the Russian Federation is that an invoice is issued when goods are sold. When goods are shipped to a commission agent, no sale occurs; ownership remains with the consignor. This means that while there is no sales, there is no invoice.
Next, the commission agent enters into transactions with buyers of goods on his own behalf. These are ordinary sales or supply contracts.
Goods are shipped to customers on the basis of invoices, for example form N TORG-12 (approved by the Resolution of the State Statistics Committee of Russia dated December 25, 1998). According to Letter of the Ministry of Taxes and Taxes of Russia dated May 21, 2001 N VG-6-03/404, when an intermediary acting on its own behalf sells goods (works, services) of the principal, the principal, an 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 journal of issued invoices without registering it in the sales book.
In the intermediary's accounting, these transactions are reflected by the following entries:
Credit 004
- the cost of goods sold is written off;
Debit 62 Credit 76
- the buyer’s debt for the principal’s goods is reflected;
Debit 51 Credit 62
- payment has been received from the buyer for the goods of the consignor.
Next, the commission agent is obliged to draw up and submit to the committent a report on the sale of goods. The deadline for submitting the report is not established by law.
However, in Art. 316 of the Tax Code of the Russian Federation it is noted that the commission agent is obliged, within three days from the end of the reporting period in which such a sale occurred, to notify the committent of the date of sale of the property belonging to him.
From this provision we can conclude that the commission agent’s report must be provided within three days from the end of the reporting period. Moreover, for income tax, the reporting period is a quarter. And for VAT - a month (for most organizations). In addition, some income tax payers switched to paying monthly advance payments based on the actual profit received, and for them the reporting period for income tax is a month, two months, three months, and so on - on an accrual basis until the end of the reporting period. What to do in this case?
In paragraph 6 of the Letter of the Ministry of Finance of Russia dated November 12, 1996 N 96 (this Letter, although it was published before the entry into force of Chapter 21 of the Tax Code of the Russian Federation, has not yet been canceled, which means it is valid insofar as it does not contradict the Tax Code RF) the following is noted. In the accounting of the principal (principal), proceeds from the sale of goods and the amount of value added tax are reflected at the time of receipt of notification from the commission agent or attorney about the shipment of goods to the buyer (customer). In this case, the time for receiving the notification should not exceed a reasonable period for the passage of such documents. And in paragraph 15 of this Letter it is stated that the organization of accounting for value added tax amounts should ensure the receipt of information necessary for drawing up tax returns.
Thus, the most optimal is to provide the commission agent’s report once a month at the end of each month. It is recommended that the procedure for submitting reports be fixed in the commission agreement.
The following entries are made in the commission agent's accounting:
Debit 76 Credit 90-1
- remuneration is withheld from the principal's revenue;
- VAT is charged on the proceeds;
Debit 90-2 Credit 44
- expenses related to the execution of the commission agreement are written off;
Debit 76 Credit 51
- the remaining amount of proceeds is transferred to the principal.
The intermediary issues a separate invoice to the principal for the amount of his remuneration under the contract. The commission agent registers this invoice in the prescribed manner in the sales book, and the committent - in the purchase book.
According to Art. 316 of the Tax Code of the Russian Federation, if the sale is carried out through a commission agent, then the taxpayer-committent determines the amount of proceeds from the sale as of the date of sale on the basis of the commission agent’s notice of the sale of property (property rights) belonging to the committent.
Thus, having received a report or notice from the commission agent, the committent makes the following entries:
Debit 76 Credit 90-1
- revenue from the sale of goods through an intermediary is reflected;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- VAT charged;
Debit 90-2 Credit 45
- the cost of goods sold is written off;
Debit 44 Credit 76
- commission is included in sales expenses;
Debit 19 Credit 76
- VAT is allocated from the commission amount based on the commission agent’s invoice;
Debit 51 Credit 76
- revenue received from the commission agent;
- VAT on commission fees is deductible.
The principal issues an invoice in the name of the intermediary with numbering in accordance with the chronology of invoices issued by the principal. This invoice is not recorded in the intermediary's purchase book.
The indicators of the invoice that the intermediary issues to the buyer are reflected in the invoice issued by the consignor to the intermediary and registered in the sales book of the consignor.
For the principal, the amounts of commission fees and other similar expenses for work performed by third parties (services provided) are included in other expenses associated with production and sales in accordance with paragraphs. 3 p. 1 art. 264 Tax Code of the Russian Federation. They reduce taxable income.
Since intermediary activity is an activity for the provision of services, the results of its implementation should be documented in an act by which the parties to the contract certify the fact that the services have been provided and accepted by the customer. The act can be drawn up, for example, in the following form:

LLC "Kontur", hereinafter referred to as "Commissioner", represented by General Director A.A. Smirnov, acting on the basis of the Charter, on the one hand, and JSC "Leader", hereinafter referred to as the "Committent", represented by General Director S.S. Petrov, acting on the basis of the Charter, on the other hand, hereinafter referred to as the “Parties”, have concluded this act as follows:
1. This act has been drawn up to confirm that for the period from February 1, 2006 to February 28, 2006 inclusive, the Commissioner sold the Principal’s Goods in the amount of 118,000 rubles, including VAT - 18,000 rubles.
2. The commission amounted to 11,800 (Eleven thousand eight hundred) rubles, including VAT - 1,800 rubles.
3. The Principal has no complaints regarding deadlines and quality.

Commissioner: Principal:

For a commission agent, income is only his remuneration, both in tax accounting (clause 9, clause 1, article 251 of the Tax Code of the Russian Federation) and in accounting (clause 3 of PBU 9/99).
Let's look at the situation using an example.

Example 9. CJSC Gladiolus entered into a commission agreement with LLC Leader for the sale of its own products. The contract price of goods is 236,000 rubles, including VAT - 36,000 rubles, cost of goods - 80,000 rubles. According to the terms of the agreement, the commission is 10% of the sales cost, including VAT. The goods were sold by the commission agent, the proceeds were transferred to the principal's account. The commission amounted to 23,600 rubles, including VAT - 3,600 rubles, transferred revenue - 212,400 rubles. (RUB 236,000 - RUB 23,600). In accounting, these transactions are reflected as follows.
Accounting with the principal ZAO Gladiolus:
Debit 45 Credit 43
- 80,000 rub. - the goods are shipped to the commission agent;
Debit 76 Credit 90-1
- 236,000 rub. - revenue from the sale of goods is reflected based on the commission agent’s report;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- 36,000 rub. - VAT charged;
Debit 90-2 Credit 45
- 80,000 rub. - the cost of goods sold is written off;
Debit 44 Credit 76
- 20,000 rub. - commission accrued;
Debit 19 Credit 76
- 3600 rub. - VAT is charged on the commission amount;
Debit 51 Credit 76
- 212,400 rub. - the proceeds are credited to the principal’s bank account;
Debit 68 subaccount "VAT calculations" Credit 19
- 3600 rub. - VAT on commission fees is deductible.
Accounting with the commission agent of Leader LLC:
Debit 004
- 236,000 rub. - goods accepted for commission are reflected in an off-balance sheet account;
Debit 62 Credit 76
- 236,000 rub. - goods are shipped to the buyer;
Credit 004
- 236,000 rub. - the cost of shipped goods is written off from the off-balance sheet account;
Debit 51 Credit 62
- 236,000 rub. - payment was received from the buyer for the goods of the consignor;
Debit 76 Credit 90-1
- 23,600 rub. - commission accrued;
Debit 90 Credit 68 subaccount "VAT calculations"
- 3600 rub. - VAT charged;
Debit 76 Credit 51
- 212,400 rub. - proceeds are transferred to the principal's account.

Moment of revenue recognition

The moment at which the parties to the sales commission agreement must reflect the income received depends on the moment when the obligation to charge income tax arises.
If the principal uses the accrual method for profit tax purposes, then income is reflected in tax accounting in the period when the goods were shipped by the commission agent.
So, according to paragraph 3 of Art. 271 of the Tax Code of the Russian Federation, when selling goods (work, services) under a commission agreement by the taxpayer-committent, the date of receipt of income from the sale is recognized as the date of sale of the property (property rights) belonging to the committent, indicated in the commission agent’s notice of sale and (or) in the commission agent’s report.
If the principal uses the cash method for profit tax purposes, then the obligation to charge income tax arises when funds are received from the buyer to the account or cash desk of the commission agent. Moreover, amounts of advance payment received by the commission agent are also subject to taxation (clause 2 of Article 273 of the Tax Code of the Russian Federation).
If the commission agent uses the cash method, then the obligation to accrue income arises at the time of receipt of the commission amount, including that received in advance. Consequently, he must accrue income at the time of receipt of funds from customers or a separate amount of remuneration from the principal into his account (or cash desk).

Reimbursement of commission agent's expenses

A separate big issue is related to the reimbursement of the commission agent's expenses. Which expenses can be reimbursed and which cannot? What expenses of a commission agent can reduce his taxable income?
According to paragraphs. 9 clause 1 art. 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, income in the form of property (including cash) received by the commission agent is not taken into account:
- in connection with the fulfillment of obligations under a commission agreement or other similar agreement;
- for reimbursement of costs incurred by the commission agent for the principal, if such costs are not subject to inclusion in the commission agent’s expenses in accordance with the terms of the concluded contracts. The indicated income does not include commissions and similar remunerations.
Similarly, according to paragraphs. 9 tbsp. 270 of the Tax Code of the Russian Federation, when determining the tax base for income tax, expenses in the form of property (including funds) transferred by the commission agent are not taken into account:
- in connection with the fulfillment of obligations under a commission agreement or other similar agreement;
- in payment of expenses made by the commission agent for the principal, if such costs are not subject to inclusion in the commission agent’s expenses in accordance with the terms of the concluded contracts.
Thus, the principal’s revenue and the costs compensated by him are neither income nor expenses of the commission agent for profit tax purposes.
However, if the commission agent includes the amount of compensation as income, then he can also include this amount as expenses (reduce taxable profit).
According to Art. 1001 of the Civil Code of the Russian Federation, the principal is obliged to reimburse the commission agent for the amounts spent by him on the execution of the commission order, except for the costs of storing goods. Consequently, storage costs reduce the taxable income of the commission agent.
The commission agent has the right to enter into subcommission agreements unless this is prohibited by the agreement. In this case, the commission paid to subcommissioners can also be taken into account by them when calculating income tax.
As for other expenses (advertising, transportation, etc.), they are the expenses of the principal, and he must reimburse them to the commission agent. Therefore, they cannot reduce the commission agent's taxable income.
For example, the Federal Arbitration Court of the North-Western District, in its Resolution of July 18, 2001 in case No. A56-3386/01, noted that the condition of the commission agreement on assigning the costs of transporting goods to the commission agent contradicts the imperative norms enshrined in Art. Art. 990 and 1001 of the Civil Code of the Russian Federation. The organization's attribution to production and distribution costs of the costs of transporting goods accepted for commission, and, as a result, a decrease in taxable profit, also contradicts the norms of the legislation on taxes and fees.

Example 10. Camellia CJSC sells its goods through the commission agent Viola LLC. Selling price - 354,000 rubles, including VAT - 54,000 rubles, cost of goods - 100,000 rubles.
The commission according to the terms of the agreement is 10% and is withheld by the commission agent from the proceeds. It is 35,400 rubles, including VAT - 5,400 rubles.
The commission agent incurred the following expenses:
- storage costs - 2360 rubles, including VAT - 360 rubles;
- transportation costs - 11,800 rubles, including VAT - 1,800 rubles, which are reimbursed by the principal.
Transactions are reflected in accounting as follows.
Accounting with the commission agent Viola LLC:
Debit 004
- 354,000 rub. - goods accepted for commission are reflected in an off-balance sheet account;
Debit 62 Credit 76
- 354,000 rub. - goods are shipped to the buyer;
Credit 004
- 354,000 rub. - the cost of shipped goods is written off from the off-balance sheet account;
Debit 76 Credit 90-1
- 35,400 rub. - commission accrued and withheld;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- 5400 rub. - VAT charged;
Debit 76 Credit 60
- 11,800 rub. - transportation costs are accrued at the expense of the principal;
Debit 60 Credit 51
- 11,800 rub. - transportation costs are paid;
Debit 44 Credit 60
- 2000 rub. - accrued storage costs;
Debit 19 Credit 60
- 360 rub. - VAT is allocated on storage costs;
Debit 60 Credit 51
- 2360 rub. - storage costs are paid;
Debit 68 "VAT calculations" Credit 19
- 360 rub. - accepted for deduction of VAT on storage costs;
Debit 76 Credit 51
- 306,800 rub. (354,000 - 35,400 - 11,800) - proceeds are transferred to the principal's account.
Accounting with the principal CJSC "Kamelia":
Debit 45 Credit 43
- 100,000 rub. - the goods are shipped to the commission agent;
Debit 76 Credit 90-1
- 354,000 rub. - revenue from the sale of goods is reflected based on the commission agent’s report;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- 54,000 rub. - VAT charged;
Debit 90-2 Credit 45
- 100,000 rub. - the cost of goods sold is written off;
Debit 44 Credit 76
- 30,000 rub. - commission accrued;
Debit 19 Credit 76
- 5400 rub. - VAT is allocated from the commission amount;
Debit 44 Credit 76
- 10,000 rub. - the amount of compensation to the intermediary has been accrued (transportation costs); />Debit 19 Credit 76
- 1800 rub. - VAT charged;
Debit 51 Credit 76
- 306,800 rub. - the proceeds are credited to the principal’s bank account;
Debit 68 subaccount "VAT calculations" Credit 19
- 7200 rub. (5400 + 1800) - VAT on commission fees and transportation costs is deductible.

VAT on transport costs is accepted by the principal for deduction on the basis of an invoice drawn up by the commission agent. Moreover, this invoice is not registered in the sales book of the commission agent.
The question often arises whether the commission agent must provide the committent with documents confirming expenses. Or the information provided in the commission agent’s report is sufficient.
The Civil Code of the Russian Federation does not contain an answer to this question. However, such documents or copies thereof must be presented by the commission agent.
After all, when determining the tax base for income tax, the principal takes into account the expenses incurred by the commission agent in executing the order.
And according to Art. 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer.
Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.
Documented expenses mean expenses supported by documents drawn up in accordance with the legislation of the Russian Federation.
Thus, all expenses taken into account when calculating income tax, including those paid by the commission agent, must be documented.
A similar point of view is expressed by the tax authorities. For example, in the Letter of the Ministry of Taxation of Russia dated March 24, 2004 N 24-11/21011, it is stated that for transactions in which the agent acted on behalf of the principal, supporting documents must be attached to the agent’s report - all copies of primary documents related to those carried out in within the framework of such transactions, operations that will be primary for reflecting operations in the accounting records of the principal. In this case, the presence of the agent’s report as the only primary document without supporting copies of documents is not enough for the principal to lawfully reflect in the accounting records of operations related to the execution of the agency agreement.
For operations within the framework of transactions carried out by an agent on his own behalf, the requirements for attaching copies of primary documents of the agent (commission agent) are not directly established by law. At the same time, in order to legally reflect such transactions in the accounting records of the principal (committent), the agent (commission agent), at the request of the principal (committee), is obliged to provide the latter with all information about the movement of the principal’s property (goods, funds), including in the form of copies of invoices , invoices and payment orders.
However, in some cases, on controversial issues related to accounting for the commission agent's expenses, the courts side with the taxpayer.

Example 11. Consider the Resolution of the Federal Antimonopoly Service of the Ural District dated November 11, 2002 in case No. F09-2355/02-AK.
The tax inspectorate held the organization accountable for understating income taxes by including rent, wages, advertising, etc. costs in the cost price. According to tax authorities, these expenses should be reimbursed by the principals.
However, the court proceeded from the fact that only the commission agent’s expenses related directly to the sale of the principals’ goods, which can be separated from other expenses, are subject to reimbursement by the principals.
After all, by virtue of Art. Art. 990 and 1001 of the Civil Code of the Russian Federation, the principal is obliged, in addition to paying the commission, to reimburse the commission agent for the amounts spent by him on the execution of the commission order, that is, direct expenses directly related to the execution of a specific commission agreement. But in the period under review, the organization carried out its activities not only as a commission agent. It sold its products, as well as engaged in other types of activities, and at the same time reflected the costs of its activities in the form of employee salaries, rent of premises, depreciation of funds, payment of utilities, advertising costs on account 44 “Distribution costs”. The tax authority's request to attribute these costs to the principal is unlawful.
In addition, the legislation does not contain rules on the basis of which the principal could take into account expenses for the salaries of the commission agent's employees, other people's rent and other expenses not directly related to his activities. On the contrary, the principal takes into account as part of his expenses only the commission paid by him and expenses directly related to the sale of products, such as transportation, forwarding and insurance of the goods.
Since the tax authorities have not established any facts of direct expenses, but there are expenses under account 44 “Costs of Distribution,” the tax authorities’ arguments in this case were rejected by the court.

Purchase commission agreement

In a commission purchase agreement, the principal instructs the commission agent to purchase any property for him, including goods, raw materials, fixed assets, etc. As a rule, in the contract the parties agree on the maximum price for which the property can be purchased.
To execute the order, the principal transfers funds to the commission agent. The operation is reflected by the posting:
Debit 76 Credit 51 (50) - from the principal;
Debit 51 (50) Credit 76 - from the commission agent.
The commission agent enters into an agreement with the supplier of the required goods on his own behalf.
At the moment of transfer of ownership of the purchased goods, the commission agent debits them to off-balance sheet account 007 “Goods accepted for safekeeping.”
At the principal, the cost of purchased goods must be reflected in the accounts of material assets:
Debit 10 (41, 08, etc.) Credit 76
The principal makes this entry at the time of transfer of ownership of the goods. But since the principal cannot determine this moment himself, the commission agent is obliged to promptly inform the principal about the receipt of goods.
The supplier issues a delivery note and an invoice addressed to the commission agent, because the supply contract is concluded with him. However, the purchased goods are not reflected on the commission agent’s balance sheet, and the invoice is not recorded in the purchase book.
Next, the commission agent transfers the goods to the consignor. At the same time, he issues an invoice and invoice on his own behalf, which is not registered in the sales book. The principal enters the commission agent's invoice into the purchase book.
Commission remuneration is accrued to the commission agent using the following transactions:
Debit 76 Credit 90-1
Debit 90-3 Credit 68 subaccount "VAT calculations"
The principal's accounting procedure for commission remuneration depends on the economic essence of the acquired assets.
Thus, when purchasing materials, remuneration is included in their cost both in accounting and tax accounting:
Debit 10 Credit 76
When purchasing goods, remuneration is included in their cost in accounting and written off as other expenses in tax accounting:
Debit 41 Credit 76
When purchasing fixed assets, the commission agent's remuneration is included in the initial cost of the received property in accounting and tax accounting:
Debit 08 Credit 76
VAT on commission fees from the principal is accounted for separately and deducted in the generally established manner:
Debit 19 Credit 76
Debit 68 subaccount "VAT calculations" Credit 19
The commission, depending on the terms of the contract, is either paid by the principal separately, or the commission agent withholds from the amounts received from the principal (or buyer).
The commission agent returns the unspent part of the principal's funds to him.

Example 12. Narcissus LLC instructed Tulip LLC to purchase raw materials. Maximum purchase price - 118,000 rubles. The commission fee is set at 5,900 rubles, including VAT - 900 rubles.
The principal transferred the amount of 118,000 rubles to the commission agent's account. Raw materials were purchased for the amount of 106,200 rubles, including VAT - 16,200 rubles.
Accounting for Narciss LLC (principal):
Debit 76 Credit 51
- 118,000 rub. - funds were transferred for the purchase of raw materials;
Debit 10 Credit 76
- 90,000 rub. - the acquisition of raw materials is reflected at the time of transfer of ownership of it on the basis of the commission agent’s report;
Debit 19 Credit 76
- 16,200 rub. - VAT allocated;
Debit 10 Credit 76
- 5000 rub. - commission is included in the cost of materials;
Debit 19 Credit 76
- 900 rub. - VAT is allocated from the commission amount;
Debit 51 Credit 76
- 11,800 rub. - the commission agent returned the unspent part of the funds;
Debit 68 subaccount "VAT calculations" Credit 19
- 17,100 rub. (16,200 + 900) - VAT on raw materials and commission fees is deductible.
Accounting for Tyulpan LLC (commission agent):
Debit 51 Credit 76
- 118,000 rub. - funds were received from the principal for the purchase of raw materials;
Debit 007
- 106,200 rub. - the consignor’s raw materials have been accepted for safekeeping;
Debit 76 Credit 60
- 106,200 rub. - the debt to the supplier for raw materials is reflected;
Debit 60 Credit 51
- 106,200 rub. - paid for raw materials;
Debit 76 Credit 90-1
- 5900 rub. - commission accrued;
Debit 90-3 Credit 68 subaccount "VAT calculations"
- 900 rub. - VAT charged;
Debit 76 Credit 51
- 11,800 rub. - unspent funds are returned to the principal;
Credit 007
- 106,200 rub. - the raw materials are transferred to the consignor.

It should be noted that the principal reflects the receipt of material assets in the accounting and their actual receipt may not coincide in time. After all, the cost of goods and materials is reflected on the balance sheet at the time of transfer of ownership of them, but in fact they can be transferred by the commission agent on the basis of an invoice at another time.

Moment of revenue recognition

When concluding a purchase agreement, the principal does not generate any income.
A commission agent using the accrual method must reflect income from receiving remuneration on the date of signing the act on the provision of intermediary services.
If the commission agent uses the cash method, then he is obliged to accrue income at the time of receipt of the commission, including receipt of an advance.
Consequently, if the commission agent has the right to withhold remuneration from the amounts transferred by the principal for the purchase of goods, he must accrue income at the time of receipt of funds from the principal to the bank account (or cash desk). If he does not have such a right, taxable income is formed at the time of receipt of remuneration from the principal, transferred separately from the principal amount.

Simplified tax system and commission agreements

If a principal applying the simplified taxation system (STS) sells goods under a commission agreement, then he has difficulties determining the date of occurrence of income. The fact is that clause 1 of Art. 346.17 of the Tax Code of the Russian Federation establishes the date of recognition of income as the day of receipt of funds to the current account or cash desk, receipt of other property (work, services) and (or) property rights. At the same time, it is not specified whose cash desk (committee or commission agent) the money should go to.
Based on the general principles of recognizing income and expenses using the cash method, we can conclude that Art. 346.17 of the Tax Code of the Russian Federation we are talking about funds received to the current account or to the cash desk of the principal, and not the commission agent. This is also confirmed by paragraph 2 of this article, which contains a direct reference to the taxpayer. And in our case this is the committent. Consequently, the principal applying the simplified tax system must recognize income at the moment of receipt of funds in his current account or at the cash desk. The same position is set out in the Letter of the Department of Tax Administration of Russia for Moscow dated September 23, 2003 No. 21-09/54651.
The principal applying the simplified tax system and choosing income minus expenses as the object of taxation may reduce income by the amount of the commission fee on the basis of clause 1 of Art. 346.16, introduced by Federal Law of July 21, 2005 N 101-FZ.
However, if a commission agreement is concluded for the purchase of materials, the amount of the commission is taken into account in their cost (clause 2 of Article 254 of the Tax Code of the Russian Federation), and material costs reduce the income of simplifiers based on clauses. 5 p. 1 art. 346.16 Tax Code of the Russian Federation.
The Ministry of Finance of Russia in Letter No. 04-03-11/67 dated April 28, 2004 once again indicated that the income of an intermediary applying the simplified taxation system is only the amount of its remuneration. Thus, when determining the amount of income received at the end of the tax (reporting) period (so that the organization does not lose the right to apply the simplified tax system, this amount should not exceed 20 million rubles from January 1, 2006), the intermediary organization also takes into account only the amount of intermediary remuneration .

More on the topic § d. Accounting for income and expenses under a commission agreement:

1. § V. Accounting for income and expenses of the parties to the agency agreement
2. Accounting for expenses (under the simplified tax system with the object of taxation “income minus expenses”)
3. 8.5. Tax base in cases of income received on the basis of agency agreements, commission agreements or agency agreements
4. Accounting for expenses (when applying the simplified tax system with the object of taxation “income”)
5. TAX ACCOUNTING OF INCOME (EXPENSES) ON DEBT OBLIGATIONS (TRANSACTIONS WITH BILLS) (Article 328 of the Tax Code of the Russian Federation)
6. Accounting for fixed assets and intangible assets (when applying the simplified tax system with the object of taxation “income minus expenses”)
7. ACCOUNTING FOR COSTS FOR FORMING A RESERVE FOR UPCOMING COSTS FOR PAYMENT OF HOLIDAYS AND FOR PAYMENT OF ANNUAL REMUNERATION (Article 324.1 of the Tax Code of the Russian Federation)

We are commission agents on the simplified tax system of 6%. Our income is commission. How to calculate the tax base, because the simplified tax system implies the cash method. And money for the goods of the consignor, which is not our revenue, ends up in our settlement account. But the principal does not transfer the remuneration to us, and we simply transfer the proceeds to the principal minus the remuneration. Thus, we calculated the tax at 6% on an accrual basis. How much remuneration is accrued in the commission agent’s reports is the tax. Is it correct?

A commission agent carrying out retail trade in the principal's goods and participating in settlements, when determining the tax base, the amount of the commission must be taken into account on the date of receipt of funds to the current account from buyers. The commission agent does not include in income the funds received from the buyer for the benefit of the customer.

The rationale for this position is given below in the materials of the Glavbukh System

Income and expenses

When executing an order from a customer (principal, principal, principal), the intermediary (commission agent, agent, attorney):
– receives income - revenue from the provision of intermediary services (remuneration) (clause 1 of Article 346.15, clause 1 of Article 249 of the Tax Code of the Russian Federation); *
– bears expenses (including “input” VAT) associated with the execution of the intermediary agreement, which, according to the terms of the agreement, are not reimbursed to him (letter of the Ministry of Finance of Russia dated May 17, 2006 No. 03-03-04/1/463).

Do not include funds received by the intermediary in the income taken into account when calculating the single tax:
– from the buyer to the benefit of the customer (when selling goods); *
– from the customer to the supplier (when purchasing goods);
– from the customer to reimburse the intermediary’s costs under the terms of the intermediary agreement.

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

E.Yu. Popova

State Advisor to the Tax Service of the Russian Federation, 1st rank

The intermediary participates in settlements

If the intermediary is involved in settlements, the accounting transactions related to the execution of the intermediary agreement are reflected in the following entries.

On the date of sale of goods by the intermediary:*

Debit 62 Credit 76 subaccount “Settlements with the customer for goods sold (work, services)”
– reflects the sale of goods (works, services) to the buyer.

On the date of receipt of payment from the buyer:

Debit 50 (51) Credit 62
– payment by the buyer for goods (work, services) is reflected.

As of the date of approval of the intermediary's report:

Debit 76 subaccount “Settlements with the customer for remuneration” Credit 90-1
– the amount of intermediary remuneration is reflected;

Debit 76 subaccount “Settlements with the customer for reimbursement of expenses” Credit 60 (76)
– reflects the amount of expenses to be reimbursed by the customer.

On the date of transfer of payment to the customer:

Debit 76 subaccount “Settlements with the customer for goods sold (work, services)” Credit 50 (51)
– the funds received from the buyer are transferred to the customer (minus the withheld remuneration, taking into account additional benefits and reimbursable expenses under the contract);

Debit 76 subaccount “Settlements with the customer for goods sold (work, services)” Credit 76 subaccount “Settlements with the customer for remuneration”
– the amount of intermediary remuneration is offset against payment for goods sold (work, services);

Debit 76 subaccount “Settlements with the customer for goods sold (work, services)” Credit 76 subaccount “Settlements with the customer for reimbursement of expenses”
– the amount of reimbursable expenses is offset against payment for goods sold (work, services).

If the intermediary applies the simplification and pays a single tax on income, only the amount of intermediary remuneration and additional benefits is taken into account when calculating the tax base. *Do not accept expenses for tax purposes. This follows from the provisions of paragraph 1 of Article 346.18 of the Tax Code of the Russian Federation.

The chief accountant advises: * if the intermediary pays a single tax on income, it is advisable in the intermediary agreement to provide for the customer’s obligations to reimburse the intermediary’s expenses related to the execution of the agreement. In this case, you will not have to pay a single tax on the cost reimbursement amount.

). If, under the terms of the agreement, the intermediary’s expenses are covered by remuneration, he will have to charge and pay a single tax on the entire amount received from the customer.

O.D. Good

State Advisor to the Tax Service of the Russian Federation, III rank

Income and expenses

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

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

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

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

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

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

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

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

Accounting for income and expenses

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Yes need.

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

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

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

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

Recognize revenue when cash is received from the buyer.

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

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

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

Yes, it is necessary, but only subagency remuneration.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Yes need.

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

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

The provisions do not recognize the disposal of assets as expenses of the organization: under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.” In the accounting of the commission agent organization, the inflow and outflow of such amounts is reflected as follows: Correspondence of accounts Contents of the transaction Debit Credit 51 “Current account” 76 subaccount “Settlements with customers” The settlement account of the commission agent received the amount of payment from the buyer 76 subaccount “Settlements with customers” 76 subaccount “Settlements with the principal” Reflects the debt of the commission agent to the principal for sold products 76 subaccount “Settlements with the principal” 51 “Settlements account” Money is transferred to the principal When executing the commission contract, the commission agent bears the costs associated with the execution of the order, which are carried out at the expense of the commission fee and are included included in the intermediary's costs.

As the right of ownership of commission products is transferred to the buyer under a purchase and sale agreement concluded by the commission agent on his own behalf, all the conditions necessary for recognizing revenue in the accounting records of the principal are met.

Since a commission order for an intermediary is considered executed after the transfer of ownership of the commission product to the buyer, immediately upon receipt of the report, which usually indicates the amount of the intermediary’s commission, the principal can include in the costs associated with the sale of his own products the services rendered by the commission agent (excluding VAT). VAT on services provided can be included in tax deductions only after payment of the commission or offset of mutual claims between the principal and the commission agent (which is equivalent to payment).

Since the sales contract is concluded with the buyer by the commission agent, and the funds are transferred to the principal’s account, the commission agent does not have any control over the receipt of payment for the shipped product. At the same time, in the absence of payment for the shipped product, the principal formally does not have the right to file claims against the buyer due to the absence of a direct sales contract with him, because claims in this case must be made against the buyer by the commission agent. To prevent such a situation, the commission agent can predict the following in the accounting: Correspondence of accounts Amount, rubles.

"simplified" and commission agreement

LLC "Commissioner" these business transactions are formalized as follows: 76.5 – settlements with the commission agent; 76.6 – settlements with the principal; 76.7 – settlements with the buyer; Correspondence of accounts Amount, rubles Transaction content Debit Credit 004 236 000 Products purchased from the principal are accepted for accounting 004 236 000 Products shipped to the buyer 44 02.05.70.69.76 6 000 Costs associated with the provision of intermediary services are reflected 62 90.1 23 600 Commission fee accrued 90.3 68 3 600 VAT accrued on the commission amount 90.2 44 6 000 Costs incurred by the commission agent in the provision of intermediary services were written off 51 62 23 600 Commission amount received from the principal 90.9 99 14 000 The monetary result from the provision of intermediary services is reflected When used In the above scheme of accounting entries, a subsequent discrepancy appears.

CJSC "Committent" 44 02,70,69 and the rest 6,000 Reflected costs associated with the provision of intermediary services 51 76.7 236,000 Reflected the money received to the commission agent's settlement account for the sold product 76.6 90.1 23,600 Accrued commission 90.2 44 6,000 Written off costs related to the provision of intermediary services 90.3 68 3 600 VAT accrued on the amount of commission 76.6 51 212 400 Money transferred to the principal minus commission 90.9 99 14 000 The monetary result from the provision of intermediary services is reflected The commission agent does not participate in the calculations If the intermediary does not participate in the calculations, then: proceeds from the sale of products go to the current account or to the cash desk of their owner - the principal; After receiving the funds, the principal transfers the remuneration to the commission agent due to him in accordance with the commission contract.

Reflection of transactions under commission agreements in the program "1C: Simplified 8"

The commission agent's services are included as part of sales expenses 19 76.5 3,600 VAT on the intermediary's services is included 76.5 62 23,600 Based on the commission agent's report, the intermediary's services are included in the payments due for the sold product. Content:

• "simplified" and commission agreement
• LLC "Commissioner" these business transactions are formalized as follows: 76.5 – settlements with the commission agent; 76.6 – settlements with the principal; 76.7 – settlements with the buyer; Correspondence of accounts Amount, rubles Transaction content Debit Credit 004 236 000 Products purchased from the principal are accepted for accounting 004 236 000 Products shipped to the buyer 44 02.05.70.69.76 6 000 Costs associated with the provision of intermediary services are reflected 62 90.1 23 600 Commission fee accrued 90.3 68 3 600 VAT accrued on the commission amount 90.2 44 6 000 Costs incurred by the commission agent in the provision of intermediary services were written off 51 62 23 600 Commission amount received from the principal 90.9 99 14 000 The monetary result from the provision of intermediary services is reflected When used In the above scheme of accounting entries, a subsequent discrepancy appears.
• Reflection of transactions under commission agreements in the program “1C: Simplified 8”
• Accounting for commission agreements
• Accounting with the principal and commission agent on the usn
• Example of postings of a commission agreement usn

“simplified” and commission agreement Debit 76 of the account “Settlements with the commission agent” Credit 62 - the debt of buyers is offset.

Commission agreement from an accounting point of view

Accounting for a commission agreement After selling the goods, the principal issues an invoice in two copies addressed to the commercial representative, where he indicates the same data as in the document that the intermediary issued to the buyer. In the case where goods are purchased by a commission agent on his own behalf, the basis for deducting VAT will be the invoice issued by the intermediary. The principal must register such a document in the Purchase Book and the journal of received invoices.
1.

The principal sells goods through a commission agent. Debit 45 Credit 41 – goods transferred to the commission agent for sale. Debit 62 Credit 90 – revenue from the sale is reflected. Debit 90 Credit 68 – VAT on sales is charged. Debit 90 Credit 45 – cost of goods sold is written off.

Accounting for the sale of goods under a commission agreement

Settlements with the commission agent for payment of commission fees are carried out in a separate subaccount of account 76 “Settlements with various debtors and creditors”, for example, in the subaccount “Settlements with the commission agent for commission fees” opened to account 76. Let's look at the accounting entries of the committent using an example. Example CJSC Komitent in May 2004 transferred products to LLC Komissioner for sale.

According to the agreement, the products must be sold for 236,000 rubles (including VAT - 36,000 rubles). The cost of products is 120,000 rubles. The amount of commission is 23,600 rubles (including VAT - 3,600 rubles). LLC "Commissioner" sold 100% of the commission product.

According to the agreement, LLC “Commissioner” participates in the settlements and keeps its remuneration from the money owed to CJSC “Committent”.

Accounting for the principal: postings with examples

Calculations in commission trading can become more complicated due to the fact that the commission agent or principal works under a simplified taxation system. The reason is their exemption from VAT. In addition, the principal under simplified terms cannot always reduce income by the amount of remuneration. L.V. Klimenkova, UNP expert Working on a simplified taxation system, the commission agent organization is not a VAT payer (Art.

346.11

Tax Code of the Russian Federation). Consequently, it has no obligation to issue invoices. But this rule applies only to services provided under a commission agreement. That is, the invoice is not issued only for the amount of the commission.

After shipping the goods to the buyer, the commission agent must, within five days, issue him an invoice on his own behalf for the full cost of the goods, highlighting VAT (clause 3 of Article 168 of the Tax Code of the Russian Federation).
LLC "Commissioner" these business transactions are formalized as follows: 76.5 – settlements with the commission agent; 76.6 – settlements with the principal; 76.7 – settlements with the buyer; Correspondence of accounts Amount, rubles Transaction content Debit Credit 004 236 000 Products purchased from the principal are accepted for accounting 004 236 000 Products shipped to the buyer 44 02.05.70.69.76 6 000 Costs associated with the provision of intermediary services are reflected 62 90.1 23 600 Commission fee accrued 90.3 68 3 600 VAT accrued on the commission amount 90.2 44 6 000 Costs incurred by the commission agent in the provision of intermediary services were written off 51 62 23 600 Commission amount received from the principal 90.9 99 14 000 The monetary result from the provision of intermediary services is reflected When used In the above scheme of accounting entries, a subsequent discrepancy appears.

Important

Based on the principle of assuming property isolation, property that is the property of an organization is accounted for in the accounting records of the intermediary separately from the property of other legal entities owned by this organization. In accordance with paragraph 2 of Article 8 of Law No. 129-FZ: “Property that is the property of an organization is accounted for separately from the property of other legal entities owned by this organization.” As follows, the property received by the commission agent from the principal is not reflected by the intermediary on balance sheet accounts as part of his own property, but is accounted for on off-balance sheet accounts: for commission agreements related to the sale of a commission product on account 004 “Goods accepted on commission”; for commission agreements related to the purchase of products for the principal on account 002 “Inventory assets accepted for safekeeping.”