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

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

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

Rationale for the conclusion:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Accounting

1. At the agent

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

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

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

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

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

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

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

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

Debit () Credit
- received funds from tenants;

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

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

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

2. At the principal

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

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

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

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

The basics of activity in the field of tourism are regulated by the norms of the Federal Law of November 24, 1996 No. 132-FZ “On the Basics of Tourism in the Russian Federation”. According to article 9 of the said law, the promotion and sale of a tourist product by a travel agent is carried out on the basis of an agreement concluded between him and the tour operator. In this case, the travel agent acts on behalf of and on behalf of the tour operator, and in cases provided for by the agreement concluded between the tour operator and the travel agent, on its own behalf.

A travel agent may conclude agency agreements with a tour operator, a commercial commission, an agency agreement. The most way of interaction between tour operators and travel agents is the conclusion of an agency agreement.

Agency Features

Under an 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. This is paragraph 1 of Article 1005 of the Civil Code of the Russian Federation. In this case, the principal is obliged to pay the agent a fee in the amount and in the manner established in the agency agreement (Article 1006 of the Civil Code of the Russian Federation).

Agent Report

Article 1008 of the Civil Code of the Russian Federation provides for the reporting of an agent to the principal. According to paragraph 2 of this article, unless otherwise provided by the agency agreement, the agent's report must be accompanied by the necessary evidence of expenses incurred by the agent at the expense of the principal.

The travel agent's expenses are reimbursed by the tour operator in accordance with Article 1001 of the Civil Code of the Russian Federation and are subject to inclusion in the expenses of the principal (tour operator).

Remuneration is fixed in a fixed amount

Perhaps, under the terms of the agency agreement, the tour operator sets the agency fee in the form of a fixed amount. In this case, by selling a tourist product, the travel agent can receive additional

The contract with the tour operator may specify that the additional benefit remains at the disposal of the travel agent. That is, the travel agent's income is formed from the agency fee and additional benefits. The travel agent can report the agent with a separate column "additional benefit" or additionally issue an accounting statement indicating the amount of additional benefit received with reference to the receipt order or by which this income was received, and with reference to the clause of the agency agreement.

In the accounting of the tour operator, the additional benefit remaining at the disposal of the travel agent forms the income of the tour operator and is simultaneously reflected in his expenses for the payment of agency fees.

In the event that the contract does not specify how the travel agent should dispose of the additional benefit, he should return it to the tour operator. After all, everything received by the agent in the performance of an intermediary contract is the property of the principal, including additional benefits. The agent is obliged to transfer to the principal everything received under the agency agreement, and the principal is obliged to accept (Articles 999, 1000, 1011 of the Civil Code of the Russian Federation).

tax accounting

According to paragraph 1 of Article 346.15 tax code RF, when determining the object of taxation for a single "simplified" tax, the following are taken into account:

Income from sales, determined on the basis of Article 249 of the Tax Code of the Russian Federation;

Non-operating income determined on the basis of Article 250 of the Tax Code of the Russian Federation.

But the incomes provided for by Article 251 of the Tax Code of the Russian Federation are not included in the tax base.

In this case, income is recognized on a cash basis. That is, the date of their receipt is the day when funds are received on accounts at and (or) at the cash desk, when other property (works, services) and (or) property rights are received (clause 1, article 346.17 of the Tax Code of the Russian Federation).

In accordance with subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, when determining tax base income in the form of property (including cash) received by the agent in connection with the fulfillment of obligations under the agency agreement is not taken into account. As well as income received as a reimbursement of 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 conditions. Commission, agency or other similar remuneration does not belong to the specified income.

According to the provisions of Article 249 of the Tax Code of the Russian Federation, the agent's remuneration is treated as income from the sale of services.

Confirms that the agent's income under the simplified tax system includes only agency fees. Such a conclusion, in particular, is contained in letters dated September 4, 2013 No. 03-11-11 / 36394, dated April 18, 2013 No. 03-11-11 / 149, dated November 8, 2012 No. 03-11- 06/2/136.

Previously, the main agency also indicated that when concluding an agency agreement, the amounts of money that the travel agent, on the basis of the concluded agency agreement, transfers to the tour operator on behalf of the principal ( individual, tourist), are not the income of a travel agent, the object of taxation is only the amount of remuneration received. This is stated in the letter of the Ministry of Finance of Russia dated November 23, 2007 No. 03-11-04 / 2/282.

Received by a travel agent as a reimbursement of expenses incurred under the agency agreement, when determining the tax base, are not taken into account as part of the travel agent's income, if the costs that are reimbursed were not included in the agent's expenses (letter of the Federal Tax Service of Russia for the city of March 7, 2006 No. 20-12/19605).

The additional benefit remaining at the disposal of the travel agent is taken into account for taxation as part of non-operating income. This is stated in the letter of the Federal Tax Service of Russia for Moscow dated December 14, 2005 No. 18-12/3/91935.

In some cases, contracts between the tour operator and the travel agent are concluded in such a way that they contain an instruction to sell tours at fixed prices. If the tourist product is sold at a discount, without agreement with the tour operator, the agent's expense in the form of the amount of the discount provided is not taken into account for tax purposes. In this case, the remuneration is reflected in the agent's report without taking into account the discount.

In this case, the travel agent takes into account in taxable income the agency fee received for the provision of services for the sale of the tourist product, to the extent that it is provided for by the agency agreement. Such an explanation is contained in the letter of the Federal Tax Service of Russia for Moscow dated December 18, 2009 No. 16-15 / 133970.

But in the case of granting a discount to the buyer under a sales contract, it reduces taxable income. That is, the income of the agent under the simplified tax system from sales is taken into account in the amounts actually received, taking into account the discounts provided to buyers (letter of the Ministry of Finance of Russia dated March 11, 2013 No. 03-11-06 / 2/7121).

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 ADs 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 within the stipulated time with the application of the necessary documentation of the costs.

The legal basis of agency agreements is reflected in Chapter 52 of the 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, advertising issues, legal services, customer search. 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. the tax burden is reduced, 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 the Tax Code of the Russian Federation (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 considered as income from ordinary activities (PBU 9/99). Agency contracts and services are available to intermediaries, .
• When applied, the income code 2010 "income from civil law contracts, except for copyrights."

Accounting for AD income

• For a principal using a simplified system, 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 takes into account the agency fee as income.
  • This is done immediately after receiving an advance payment for the performance of the contract, if the remuneration 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 the total amount for the performance of the contract, it is subject to accounting by the principal as 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.

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

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

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

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

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

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

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

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

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

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

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

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

Simplifier sells goods through an agent

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

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

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

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

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

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

A simplified customer includes expenses for AD if:

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

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

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

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

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

The agent acquires property for the simplistic

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

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

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

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

Scheme for VAT accounting:

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

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

The nuances of accounting for additional benefits by a simplistic

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

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

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

Example

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

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

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

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

Income:

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

Expenses:

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

Results

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

Simplifiers can provide intermediary services by concluding agency agreements. 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 before the end of the current year (clause 3 of 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 within the time period stipulated by the contract.

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). The VAT presented by the agent, the simplified principal with the object "income minus expenses" will be able to take into account in the usual manner in the costs of the simplified tax system (