Reflection in the accounting of the declarant organization of the services of a customs broker. Accounting for brokerage services: design and nuances Brokerage services which plan is the account in accounting

The organization applies a general tax regime. One of the activities is wholesale. What is the procedure for reflecting the costs of customs brokerage services in accounting and tax accounting? Are these costs included in the purchased items held for sale?

For accounting purposes, the costs associated with the provision of customs broker services should be taken into account in the cost of the purchased goods.

In tax accounting, the cost of customs broker services depends on the option provided for by the organization's accounting policy, and may be:

or taken into account in the distribution costs of the current month on an independent basis.

Tax accounting

For tax accounting purposes, organizations engaged in, in particular, wholesale trade, form expenses (hereinafter -) associated with the purchase and sale of purchased goods, taking into account the provisions of Art. 320 of the Tax Code of the Russian Federation.

According to paragraph 2 of Art. 320 of the Tax Code of the Russian Federation, the amount of distribution costs includes the costs of the taxpayer (buyer of goods):

for the delivery of goods;

storage costs;

other expenses of the current month associated with the purchase of goods (and in essence, the services of a customs broker may well be attributed to this type of expenses), provided that these expenses are not taken into account in the cost of purchasing goods.

The procedure for the formation of such a value is determined by the taxpayer in the accounting policy for tax purposes and is applied by him for at least two tax periods.

Note that Art. 320 of the Tax Code of the Russian Federation does not actually contain a list of expenses included in the cost of purchasing goods. We believe that formally such a list is open in tax accounting. From our point of view, in this case, the criterion for making a decision on the procedure for accounting for a particular expense should be the direct connection of the expenses incurred with the purchase of goods (see also the letters of the Ministry of Finance of Russia dated 09.21.2009 N 03-03-06 / 1/592, dated May 29, 2007 N 03-03-06 / 1/335).

Thus, based on a literal reading of Art. 320 of the Tax Code of the Russian Federation, the cost of customs broker services, depending on the option provided for by the organization's accounting policy, may be:

included in the purchase price of the product;

or taken into account as part of the distribution costs of the current month on the basis of paragraphs. 49 p. 1 of art. 264 of the Tax Code of the Russian Federation.

Having opted for the second option, the organization can take into account the costs of the services rendered as indirect costs and fully attribute them to the costs of the month in which they arose based on the terms of the transaction.

As follows from the question, none of the above provisions (in relation to the services of a customs broker) are spelled out in the accounting policy of your organization.

Proceeding from the fact that in the event of the emergence of new types of activity or events that did not take place before, it can be supplemented at any time, in our opinion, the organization has the right to introduce appropriate provisions into its accounting policy.

There are no restrictions on the number of additions to the Tax Code of the Russian Federation. The additions made can be applied from the date of publication of the corresponding order of the head.

If this kind of additions to the accounting policy is not made, and the organization at the same time takes into account the cost of the services provided by the broker at a time as part of current expenses, then we believe that in this case there is a possibility of a dispute with the tax authority.

Accounting

Unlike tax accounting, in the accounting of an organization that does not have the right to use simplified accounting and reporting methods, there is only one option for accounting for the services of a customs representative - in the cost of the purchased goods.

When posting imported goods intended for resale in accounting, the organization needs to be guided by the norms of PBU 5/01 "Accounting for inventories" (hereinafter - PBU 5/01) and the Methodological Recommendations for accounting of inventories published in accordance with it , approved by order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter - Methodical instructions N 119n).

According to clause 6 of PBU 5/01, when purchasing goods for a payment, their actual cost is the amount of the organization's actual costs of purchasing them, excluding VAT and other refundable taxes (except as provided for by the legislation of the Russian Federation). Actual costs include, in particular:

amounts paid in accordance with the contract to the supplier;

customs duties;

procurement and delivery costs, including insurance costs;

other costs directly related to the purchase of inventories.

At the same time, the organization engaged in trading activities is given the opportunity to take into account the costs of procurement and delivery as part of sales costs (commercial costs) (clause 13 of PBU 5/01).

Note that neither PBU 5/01, nor the Methodological Guidelines give an interpretation of such a concept as "preparation". At the same time, from clause 5 of Appendix 2 to the Methodological Guidelines, it follows that procurement is the purchase of materials, and delivery is their accompaniment to the organization.

At the same time, the range of services of a customs representative includes such actions as:

declaration of goods and cargo;

the implementation of the passage of customs control;

payment of customs duties and taxes, etc.

In this regard, in our opinion, the services of a customs broker do not relate to any type of expenses specified in clause 13 of PBU 5/01 (neither for procurement, nor for delivery).

Therefore, based on the provisions of PBU 5/01, these costs should be included in the cost of purchased goods.

In connection with the foregoing, in our opinion, in order to bring accounting and tax accounting closer together, it is more logical to take into account all the expenses in question in the cost of goods both in accounting and in tax accounting, since these expenses are directly related to the acquisition of these goods.

Instructions for the use of the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n (hereinafter referred to as the Instruction), allows you to form the full cost of goods either on a separate subaccount, for example, "Goods on the way" to account 41 "Goods", or on the account " Procurement and purchase of materials "with the subsequent write-off of the cost of the goods actually received by the organization and capitalized in the debit of the account.

In accounting, the formation of the cost of goods in the situation under consideration will be reflected by postings (the correspondence of accounts is given for a situation when all the costs in question are included in the cost of imported goods):

Debit, subaccount "Goods in transit" Credit

I ask you to clarify about the correct execution of the subject of the agreement in contracts with clients and, accordingly, how to correctly indicate in invoices the name of the work performed, services in the following situations. 1. The organization has a separate contract for the provision of special communication services - services for the receipt and delivery of valuable goods, carried out in accordance with international requirements for the transportation of valuable goods. 2. In addition, the FSUE is licensed as a customs broker and other services related to the activities of the special communications service. There are separate agreements with many clients for this type of service. 3. In some contracts, the subject of the contract is both the provision of special communication services and the provision of customs broker services. How to correctly reflect the name of services in invoices, if for the same client FSUE provides special communication and customs broker services, drawn up under different contracts, but for the same transportation, as stipulated in the first and second cases? What VAT rates are applied in this case and are reflected in the invoice? Do I need to highlight each type of service on a separate line? What entries in accounting and tax accounting should be made? How to draw up invoices correctly in the third case, should the services of a customs broker be highlighted in a separate line? What entries in accounting and tax accounting should be made? If FSUE, carrying out transportation under the contract, in accordance with the terms of the contract, performs customs clearance for the client and pays customs payments, then how should these payments be re-issued to the client - with or without VAT, which should be reflected in the purpose of the payment? Do I need to highlight this in a separate line in the invoice, since these payments are not provided for in the tariff for special communication services?

All business transactions carried out by the organization must be formalized with primary accounting documents and must contain mandatory details, including: the content of the business transaction and the measurement of the business transaction in physical and monetary terms. These requirements are contained in Article 9 of the Law of the Russian Federation "On Accounting" dated November 21, 1996 N 129-FZ.

The norms of Chapter 21 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) "Value Added Tax" establish that when selling goods, works, services, taxpayers of value added tax (hereinafter - VAT) issue invoices to their customers, which are tax accounting documents for VAT. At the same time, when filling out an invoice in accordance with the requirements of paragraph 5 of Article 169 of the Tax Code of the Russian Federation, among others, such mandatory details as:

"5) the name of the supplied (shipped) goods (description of the work performed, services rendered) and the unit of measurement (if possible, specify it);

6) the number (volume) of goods (works, services) supplied (shipped) according to the invoice, based on the units of measurement adopted for it (if possible, indicating them);

7) the price (tariff) per unit of measurement (if it is possible to indicate it) under an agreement (contract) excluding tax, and in the case of applying state regulated prices (tariffs), including tax, taking into account the amount of tax ";

"10) tax rate;

11) the amount of tax charged to the buyer of goods (works, services), property rights, determined on the basis of the applicable tax rates. "

In accordance with the norms of Chapter 39 "Paid provision of services" of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) and Article 779 of the Civil Code of the Russian Federation "under a contract for the provision of paid services, the performer undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services. " "The rules of this chapter apply to contracts for the provision of communication services" and other services. Article 779 of the Civil Code of the Russian Federation applies to both the provision of communication services, including services for the acceptance and delivery of valuable goods, and the provision of customs broker services. Communication services are classified as services in accordance with the All-Russian Classifier of Economic Activities OK004-93 under the code 641 "Postal Services". associated with the provision of services and can be attributed in accordance with the terms of the concluded contracts to intermediary activities. , but at the expense of the client, he performs certain actions on documentary registration at the customs office of the cargo that is the property of the client, pays customs duties, duties, taxes for it, performs other actions on behalf of the client.

In accordance with paragraph 5 of Article 38 of the Tax Code of the Russian Federation, "a service for tax purposes is an activity, the results of which do not have material expression, are sold and consumed in the process of carrying out this activity."

To identify the services provided and received, they must be clearly spelled out in the primary accounting documents and invoices. In this case, it does not matter whether these services are provided under one or several contracts. In fact, it matters what specific services are rendered and in what volume (for what amount). Each type of service provided must be highlighted in a separate line in the primary accounting document and invoice.

It follows from your explanations that your company actually provides its customers with the following types of special communication services:

Cargo acceptance services;

Cargo delivery services;

Cargo escorting services;

Cargo loading (unloading) services;

Other types of services.

The company, on the basis of an existing license, provides customs broker services related to:

Declaration of goods;

Submission of documents and additional information required for customs purposes to the customs authority of the Russian Federation;

Presentation of the declared goods to the customs authority;

Securing the payment of customs and other payments provided for by the Customs Code of the Russian Federation in relation to the declared goods;

Drawing up draft documents required for customs purposes in the implementation of preliminary operations;

By placing goods in a temporary storage warehouse;

Performing other actions necessary for customs clearance and customs control, as a person with powers in relation to the declared goods.

When rendering services, regardless of whether one or several contracts have been concluded with the client "for the same transportation", the invoice must list both the types of special communication services provided and the types of services provided by the customs broker.

Thus, in the provision of special communication services and customs broker services, invoices must indicate all types of services provided to customers, highlighting each type of service in a separate line, regardless of how many contracts are concluded.

2. In accordance with Article 146 of the Tax Code of the Russian Federation, the object of VAT taxation is the sale of goods, works, services on the territory of the Russian Federation. The place of sale of special communication services and customs broker services is the territory of the Russian Federation. Article 164 of the Tax Code of the Russian Federation regulates the size of the applicable tax rates when selling services; in your situation, tax rates of 0 and 18% may be applied. The conditions for the application of the tax rate of 0% are regulated by clause 1 of Article 164 of the Tax Code of the Russian Federation, the 18% rate applies to all cases when the rate of 0% and 10% is not applied. The Code does not grant the taxpayer the right to choose one or another tax rate, and the taxpayer does not have the right to change the tax rate established by the legislation on taxes and fees. This position is contained in the Resolutions of the Supreme Arbitration Court of the Russian Federation (hereinafter - the Supreme Arbitration Court of the Russian Federation) of June 20, 2006 N 14588/05, of June 20, 2006 N 14555/05, of June 19, 2006 N 1964/06, of 9 June 2006 N 4364/06, dated December 20, 2005 N 9263/05.

2.1. A rate of 0% can be applied when providing special communication services in the situations specified in subparagraphs 2, 3, 4 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

It follows from your additional explanations that you provide special communication services in connection with the sale by your clients of goods placed under the customs regime of export, and supplies exported under the customs regime for moving supplies. You also provide services related to the movement of goods placed under the customs regime of international customs transit.

2.1.1. When selling services directly related to the production and sale of goods exported under the customs regime of export, as well as goods placed under the customs regime of a free customs zone, subject to the submission of the documents provided for by article 165 of the Tax Code of the Russian Federation to the tax authorities, a tax rate of 0 is applied. %.

This "provision applies to work (services) for the organization and support of transportation, transportation or transportation, organization, escort, loading and reloading of goods exported outside the territory of the Russian Federation or imported into the territory of the Russian Federation, performed (provided) by Russian organizations or individual entrepreneurs ( except for Russian carriers on railway transport), and other similar works (services) "(subparagraph 2 of paragraph 1 of article 164 of the Tax Code of the Russian Federation).

If your client has a contract with a foreign partner for the supply (purchase) of goods, your organization can apply a tax rate of 0% when providing services for the organization and support of transportation, loading and reloading, transportation, transportation of goods exported outside the territory of the Russian Federation. These provisions also apply to imported goods.

At the same time, an important condition for classifying the work performed or services rendered in this category of operations taxed at a rate of 0% is their direct relationship with the production and sale of goods exported in the export customs regime, as well as goods placed under the free customs zone customs regime. To confirm the application of the 0% rate, the tax authorities must submit the documents specified in paragraph 4 of Article 165 of the Tax Code of the Russian Federation.

The turnover for the sale of services for the transportation of exported goods is subject to value added tax in accordance with the generally established procedure at the rate of 18%, unless the right to apply the 0% rate is confirmed. In this case, the amount of tax must be paid at its own expense, since the taxpayer does not have the right to present the corresponding amount of value added tax to consumers of services. This position is set out in the letters of the Federal Tax Service dated January 13, 2006 N MM-6-03 / [email protected] and the Ministry of Finance of the Russian Federation of March 4, 2005 N 03-04-08 / 34.

2.1.2. When implementing works (services) directly related to the transportation or transportation of goods placed under the customs regime of international customs transit (subparagraph 3 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation), a tax rate of 0% is also applied.

At the same time, we draw your attention to the fact that according to article 167 of the Customs Code of the Russian Federation "international customs transit is a customs regime in which foreign goods move through the customs territory of the Russian Federation under customs control between the place of their arrival in the customs territory of the Russian Federation and the place of their departure from this territory (if it is part of their path, which begins and ends outside the customs territory of the Russian Federation) without paying customs duties, taxes, and also without applying to goods prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation foreign trade activity ".

Before the start of the movement and at the end of the movement, foreign goods of customers must be located outside the territory of the Russian Federation. The object of taxation is work and services related to the transportation of the above-mentioned goods placed under the customs regime of international customs transit. To confirm the application of the 0% rate, the tax authorities must submit the documents specified in paragraph 4 of Article 165 of the Tax Code of the Russian Federation.

It follows from the above that the provision of special communication services in this situation is unlikely.

2.1.3. When selling supplies exported from the territory of the Russian Federation under the customs regime for moving supplies, a 0% rate is applied. For the purposes of this article, supplies are considered fuel and fuels and lubricants that are necessary to ensure the normal operation of aircraft and sea vessels, vessels of mixed (river-sea) navigation (subparagraph 8 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation).

The 0% rate is applied for the sale of fuel and fuels and lubricants placed under the customs regime for the movement of supplies. At the same time, these supplies should be necessary precisely for the normal operation of aircraft and sea vessels, ships of mixed navigation. Your company does not sell the above-mentioned supplies, but provides special communication services. This sub-clause of clause 1 of Article 164 of the Tax Code of the Russian Federation does not apply to the provision of services. Therefore, this provision of the Tax Code cannot be applied to the activities of your company.

Thus, the taxpayer must independently determine from the terms of the transaction the legality of using a tax rate of 0%. In cases where the 0% rate is not applied, based on the norms of the Tax Code of the Russian Federation, the tax rate is 18%.

When providing the services of a customs broker, only the tax rate of 18% is applied due to the fact that the norms of the Tax Code of the Russian Federation do not contain provisions on the possibility of applying a different tax rate. A similar opinion was expressed in the letters of the Ministry of Finance of the Russian Federation of August 4, 2006 N 03-04-08 / 175, of November 21, 2006 N 03-04-08 / 239.

When issuing certificates to clients on the performance of services and invoices under one or several contracts for the provision of different types of services, the taxpayer may apply different tax rates in accordance with the norms established by article 164 of the Tax Code of the Russian Federation.

3. In the accounting of the organization, the provision of services is reflected by the following entries:

The services of a customs broker are classified as intermediary services from the point of view of the Civil Code and the Customs Code. The activities of a customs broker are governed by the Regulation on a customs broker, approved by Decree of the Government of the Russian Federation of July 17, 1996 N 873, and consists in performing, on its own behalf, operations for customs clearance of goods and vehicles and performing other intermediary functions in the field of customs at the expense and on behalf of the person represented. The relationship between the customs broker and the person he represents is based on an agreement. Such an agreement is public and is made in writing.

A customs broker acts on his own behalf in the interests of his client and at his expense. At the same time, when concluding an agreement for the provision of customs broker services, the rules of both an agency agreement (Chapter 52 of the Civil Code of the Russian Federation) and an agency agreement (Chapter 49 of the Civil Code of the Russian Federation) can be applied. For the performance of actions stipulated by the terms of the contract for the provision of customs broker services, he is paid remuneration, which for the purposes of accounting and tax accounting is recognized as revenue from the sale of services under an intermediary contract.

The costs incurred by the customs broker in the performance of the contract for the provision of services must be segregated into costs directly related to the provision of services and services, which will be reimbursed by the client.

The terms of the intermediary agreement, as a rule, stipulate which expenses incurred in the implementation of actions in the interests of the client are subject to reimbursement to the intermediary and are not recognized by him as expenses for tax and accounting purposes. Such expenses, in particular, include customs duties and payments, VAT amounts and other expenses. These costs are presented to the client and reimbursed by him based on the report of the customs broker and documents confirming the costs incurred. In the accounting of a customs broker, expenses that will subsequently be presented for payment to the client refer to account 76 "Settlements with various debtors and creditors. Settlements with the client" and are not his expenses for the purposes of both accounting and tax accounting.

In accounting, transactions related to the execution of an intermediary agreement can be reflected as follows:

4. When issuing an invoice to a client, you need to keep in mind the peculiarities of the procedure for issuing and registering invoices, maintaining sales and purchase books in the implementation of intermediary transactions, which are established in the Rules for maintaining journals of received and issued invoices, purchase books and books of sales for value added tax calculations, approved by the Government Decree of December 2, 2000 N 914 (taking into account amendments and additions, hereinafter - Resolution N 914).

Invoices issued by a customs broker in terms of remuneration for services rendered are subject to reflection in his sales book, tax declaration.

Invoices received by a customs broker in terms of services to be reimbursed by the client are not subject to registration in the purchase and sales book of the customs broker, at the same time, the data from them is "mirrored" transferred to the invoice issued by the customs broker to the client at in accordance with the data of the invoices received by him, taking into account the allocated amount of VAT.

The procedure for issuing invoices when purchasing goods through an intermediary is explained in the letter of the Ministry of Taxes and Duties of Russia dated May 21, 2001 N VG-6-03 / 404 "On the use of invoices in calculating value added tax."

There is no procedure for reflecting in invoices the amounts of customs payments paid by you during customs clearance of the goods transported by you, in Chapter 21 "Value Added Tax", Resolution No. 914. The amounts of customs payments paid must be presented by you to the client and reflected in the report of the customs broker to the client with the attachment of the relevant documents. These payments are reflected in accounting on account 76 and are reimbursed by the client. These payments should not be subject to VAT. There is no need to issue an invoice for the amounts of customs payments and taxes reimbursed by the client.

The object of activity of professional participants in the securities market is the circulation of equity securities and other securities in cases stipulated by federal laws, and contracts with professional participants in the securities market are contracts of services rendered in connection with one object of circulation of civil rights - securities. including uncertificated ones.

All types of professional activities in the securities market are carried out on the basis of a special permit - a license, and state regulation of the securities market is carried out by prohibiting and suppressing the activities of persons engaged in entrepreneurial activities in the securities market without an appropriate license (Articles 38 and 39 of the Law " On the securities market "). Services on the securities market can be provided only by its professional participant, and in the case of a brokerage service agreement, by a broker. The broker's actions to record and store the client's funds and securities, as well as the actions to carry out settlements, the registration of his rights to securities do not create a separate broker's service, but are integrated into the transaction service. For example, the transfer of information about securities quotes to a client is included in the subject of a brokerage agreement, but these actions are of an auxiliary nature. Consequently, the subject of the agreement with the broker is legal and related actual services for the execution of transactions with securities.

Services can be classified by dividing into three groups:

1) obligations aimed at providing actual services (services of a broker or organizer of trade in the securities market);

2) obligations for the provision of legal services (contracts of assignment, commissions);

3) obligations combining legal and actual services (agency agreement).

A financial consultant on the securities market provides the issuer with services for the preparation of a securities prospectus (Article 2 of the RF Law "On the Securities Market").

The clearing organization provides services for the determination of mutual obligations and their offset for the supply of securities and settlements thereon (Article 6 of the RF Law "On the Securities Market").

Objects traded on the organized securities market can be classified as follows:

1) government securities;

2) shares of joint stock companies;

3) other securities (for example, investment shares of mutual investment funds).

The issue of securities is one of the most important mechanisms of the stock market. This is due to the fact that it is through this procedure that issuers - joint stock companies in the process of establishment form the authorized capital necessary for starting a business, and also increase or decrease it in the future in the course of their financial and economic activities.

All issuers, regardless of type, can use the procedure for issuing securities to attract additional resources necessary for their normal functioning and development (financing the need for working and constant capital). By issuing securities and placing them on the market, issuers are able to attract the financial resources they need on conditions that are much more favorable than, for example, with a bank loan (in terms of the "length" and "value" of money). This is achieved primarily due to the fact that the number of investors (lenders) willing to lend money to the issuer is potentially unlimited.

Regulation of the issue is carried out in order to prevent the issuance of surrogates for securities on the stock market, which in shape resemble securities, but do not have their basic qualities.

The FFMS of Russia standards also introduced other significant changes and additions to the previous procedure for issuing securities:

1) during the initial placement of securities, a new pricing mechanism is introduced, which is based on trading conditions, and provides for the direction of two types of applications for the purchase of securities (competitive and non-competitive). In this case, the issuer determines the minimum offering price and the satisfaction of the submitted bids at the prices indicated in them. Only if the price in the competitive bid is not lower than the minimum placement price, and the price in the non-competitive bid is not lower than the weighted average price formed on the basis of satisfied competitive bids. The issuer may indicate in the securities prospectus the maximum share of competitive and non-competitive bids when placing securities;

2) the period between the initial placement of securities and the beginning of secondary circulation is reduced. The report on the results of the issue of securities must be approved by the same body of the issuer that approved the securities prospectus, i.e. Board of Directors. However, for large issuers, the time frame in which the board of directors meets can be very long. During this time, significant changes can occur in the market. Therefore, in accordance with the new standards, the report on the results of the securities issue may be approved by the person performing the functions of the sole executive body of the issuer. This should significantly reduce the gap between the initial offering of securities and the secondary circulation;

3) additional mechanisms are established to monitor compliance with the legislation of the Russian Federation when issuing securities in certain cases (the need for issuers to submit additional documents confirming compliance with the requirements of the law, in the case of issuing securities during reorganization, creating a joint-stock company on the basis of the debtor's property, placing shares by subscription at auctions conducted by the organizer of trade on the securities market);

4) rules are introduced on the need to submit for state registration a report on the results of the issue (additional issue) of securities documents confirming the preliminary agreement with the antimonopoly body of transactions related to the placement of securities, or subsequent notification by the issuer of the antimonopoly body of such transactions in the cases provided for antimonopoly legislation of the Russian Federation. The lack of prior consent or subsequent notification of the antimonopoly authority about transactions made during the placement of securities will not be grounds for refusing state registration of the report on the results of the issue (additional issue) of securities.

For issuers, the main thing is to simplify the procedure for issuing securities, which should help reduce the financial burden on issuers, intensify their activities in the stock market and increase its liquidity. At the same time, organizations have the opportunity to choose instruments for external financing faster and more dynamically.

Costs associated with the purchase and sale of securities (commission to brokers and stock exchanges, payment for the services of registrars and depositories, etc.), as well as overhead costs (rent, communication services, employee salaries, etc.) in accounting reflected in the debit of account 26 "General expenses".

Example. An organization, a professional participant in the securities market, acquired for resale a block of shares in a joint-stock company for a total of 270,000 rubles. (300 pieces at the price of 900 rubles).

Later, there were 300 shares. were sold at a price of 1,500 rubles. for one piece. The proceeds from their sale were received from the buyer in the same reporting period and amounted to 360,000 rubles. (1200 rubles x 300 pcs.). The remuneration paid to the intermediary, with whose participation the securities were sold, amounted to 5900 rubles, including VAT - 900 rubles.

When selling shares, the organization used the services of a consultant in the amount of RUB 2,950, including VAT - RUB 450.

Also in the reporting period, services for renting premises in the amount of 14,750 rubles were received and paid, including VAT - 2,250 rubles, and salaries were accrued to employees in the amount of 20,000 rubles.

Reflection of transactions in accounting:

Credit of account 51 "Settlement accounts" - 270,000 rubles. - the transfer of funds in payment for securities is reflected;

The debit of account 58 "Financial investments",

Credit from account 76 "Settlements with the buyer of shares" - 270,000 rubles. - securities are accepted for accounting;

Debit of account 76 "Settlements with an intermediary",

Credit of account 51 "Settlement accounts" - 5900 rubles. - reflected the transfer of funds for intermediary services directly related to the sale of these securities;

Credit from account 76 "Settlements with an intermediary" - 5000 rubles. - the amount of the intermediary's remuneration is reflected in the general business expenses;

Credit from account 76 "Settlements with an intermediary" - 900 rubles. - the amount of VAT is reflected as part of the intermediary's fee;

Debit of account 26 "General business expenses",

Credit of account 19 "VAT on acquired values" - 900 rubles. - the amount of VAT on the intermediary's fee was written off to general business expenses;

Credit of account 51 "Settlement accounts" - 2950 rubles. - reflected the transfer of funds for consulting services directly related to the sale of these securities;

Debit of account 26 "General business expenses",

Credit from account 76 "Settlements with a consultant" - 2500 rubles. - costs of consulting services are included in general business expenses;

Debit of account 19 "VAT on purchased values",

Credit from account 76 "Settlements with a consultant" - 450 rubles. - the amount of VAT is reflected as part of consulting services;

Debit of account 26 "General business expenses",

Credit of account 19 "VAT on acquired values" - 450 rubles. - the amount of VAT on consulting services was written off to general business expenses;

Debit of account 76 "Settlements with a consultant",

Credit of account 51 "Settlement accounts" - 14,750 rubles. - rental payment is reflected;

Debit of account 26 "General business expenses",

Credit from account 76 "Settlements with the tenant" - 12,500 rubles. - the amount of the rent is reflected in the general business expenses;

Debit of account 19 "VAT on purchased values",

Credit from account 76 "Settlements with the tenant" - 2250 rubles. - the amount of VAT is reflected as part of the rent;

Debit of account 26 "General business expenses",

Credit of account 19 "VAT on acquired values" - 2250 rubles. - the amount of VAT on lease is written off to general business expenses;

Debit of account 26 "General business expenses",

Credit of account 70 "Payments for labor" - 20,000 rubles. - accrued wages to employees;

Debit of account 26 "General business expenses",

Credit of account 69 "Calculations for social insurance" - 5240 rubles. (20,000 rubles x 26.2% (26% + 0.2%) - reflects the accrual of the unified social tax and the contribution to social insurance against accidents from the wages fund of employees;

Debit of account 51 "Current accounts",

Credit from account 76 "Settlements with the buyer of shares" - 360,000 rubles. - reflected the receipt of payment for securities from the buyer;

The debit of account 76 "Settlements with the buyer of shares",

Credit of account 90 "Revenue" - 360,000 rubles. - reflected the proceeds from the sale of securities;

Debit of account 90 "Revenue",

Credit of account 58 "Financial investments" - 270,000 rubles. - the purchase price of the sold shares was written off;

Debit of account 90 "Revenue",

Credit from account 26 "General expenses" - 48,840 rubles. (5000 rubles + 900 rubles + 2500 rubles + 450 rubles + 12,500 rubles + 2250 rubles + 20,000 rubles + 5240 rubles) - the write-off of general operating expenses is reflected;

Debit account 90 subaccount 9 "Profit / loss from sales",

Credit account 99 "Profits and Losses" - 41 160 rubles. (360,000 rubles - 270,000 rubles - 48,840 rubles) - reflects the financial result from sales;

Debit account 99 "Profit and loss",

Credit account 68 "Income tax" - 9878.40 rubles. (41 160 rubles x 24%) - income tax was charged;

Debit account 68 "Income tax",

Credit of account 51 "Settlement accounts" - rubles. - income tax is transferred to the budget.

Let's consider an example of brokerage operations.

In accordance with the concluded commission agreement, the broker sells shares that are not traded on the securities market and belong to the committing organization on the basis of ownership, and the organization pays him remuneration and reimburses the costs associated with the execution of the order. How to reflect these transactions in the accounting of the committing organization?

The initial cost of these shares is 610,000 rubles, which corresponds to the cost of their acquisition according to tax accounting data. The shares were sold at a price of 640,000 rubles, which corresponds to the estimated share price determined by an independent appraiser hired by a broker.

The broker's remuneration is 3776 rubles. (including VAT RUB 576). Reimbursable expenses of the broker related to the execution of the order include the appraiser's fee (RUB 7,906, including VAT RUB 1,206) and the costs of re-registering the ownership of shares in the share register (RUB 1,062, including VAT RUB 162 .). According to the commission agreement, the payment of remuneration and reimbursement of expenses are made by the broker withholding the corresponding amounts from the funds received by him from the buyer. The appraisal agreement states that the broker acts as a commission agent.

When a broker makes transactions on the sale of securities belonging to the client on his own behalf and at the expense of the client, the broker in this case acts on the basis of a commission agreement concluded with the client. The organization must pay the broker the remuneration determined by this agreement (clause 1 of article 3 of the Federal Law of 22.04.1996 N 39-FZ "On the securities market", clause 5.1 of the Procedure for maintaining internal accounting of transactions, including forward transactions, and transactions with securities securities by professional participants in the securities market engaged in broker, dealer and securities management activities, approved by Decree of the Federal Commission for the Securities Market of Russia N 32, the Ministry of Finance of Russia N 108n of 11.12.2001, clause 1 of article 990, clause 1 of article 991 of the Civil Code RF).

In addition to paying remuneration, the organization is obliged to reimburse the broker for the amount spent on the execution of the commission order (the cost of evaluating shares and re-registering ownership of them) (paragraph 1 of Art. 1001 of the Civil Code of the Russian Federation).

Proceeds from the sale of shares are accounted for by the organization as other income as of the date of transfer of ownership of the shares to the buyer (clauses 7, 16 of the Accounting Regulations "Income of the Organization" PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n ).

As of the date of re-registration of ownership of shares, the organization reflects their disposal, therefore, the initial cost of shares is written off to other expenses (clauses 21, 25 of the Accounting Regulations "Accounting for financial investments" PBU 19/02, approved by the Order of the Ministry of Finance of Russia dated 10.12 .2002 N 126n, clauses 11, 16, 19 of the Accounting Regulations "Organization expenses" PBU 10/99, approved by the Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n).

Other income and other expenses are reflected on account 91 "Other income and expenses", subaccount 91-1 "Other income" and 91-2 "Other expenses", respectively (Instructions for the application of the Chart of accounts for financial and economic activities of organizations, approved by the Order of the Ministry of Finance Russia from 31.10.2000 N 94n).

Also, as part of other expenses, the organization reflects the amount of the broker's remuneration and the expenses reimbursed to him for the payment of the appraiser's remuneration and for the re-registration of shares (clause 11 of PBU 10/99).

The sale of securities is not subject to VAT in accordance with paragraphs. 12 p. 2 art. 149 of the Tax Code of the Russian Federation.

Accordingly, the amount of VAT presented by the broker-commission agent in the cost of his remuneration, as well as reflected in the invoices issued to the organization by the broker on the basis of the invoices of the appraiser and the holder of the register of shareholders, she is not entitled to deduct, since the purchased services are not used by it for carrying out transactions recognized as an object of VAT taxation. The presented VAT amounts are included in the cost of the above services (clause 1, clause 2, article 170 of the Tax Code of the Russian Federation).

According to the explanations given in the Letters of the Ministry of Finance of Russia dated 07.03.2007 N 03-07-15 / 30, dated 12.04.2007 N 03-07-11 / 104, when making settlements between the principal and the commission agent, if the payment for the services of the commission agent provided to the principal, is carried out in the form of withholding by the commission agent of its remuneration, including VAT, from the funds to be transferred to the principal, settlements for the services of the commission agent are made in cash. Therefore, when making settlements between the principal and the commission agent in the specified order, the norm of para. 2 p. 4 art. 168 of the Tax Code of the Russian Federation does not apply.

According to paragraph 2 of Art. 280 of the Tax Code of the Russian Federation, the income of an organization from an operation for the sale of securities that are not traded on the organized securities market is determined based on the price of their sale if at least one of the conditions specified in clause 6 of Art. 280 of the Tax Code of the Russian Federation. In cases where during the previous 12 months the organizers of the trade did not make transactions with these shares, as well as identical and homogeneous shares, then in accordance with par. 4 p. 6 art. 280, the estimated price of the shares is determined, for which an appraiser can be involved. In this case, based on the estimated share price, the income of the organization from the transaction under consideration for profit tax purposes is equal to the actual price of the transaction (see also Letter of the Ministry of Finance of Russia dated 02.04.2008 N 03-03-06 / 2/35).

The amount of income can be reduced by the purchase price of the sold securities (including the costs of their acquisition) and the costs of selling these shares (paragraph 4, clause 2, article 280 of the Tax Code of the Russian Federation).

In this situation, the amount of income is 640,000 rubles; the amount of expenses - 622,744 rubles. (610,000 rubles + 3776 rubles + 7906 rubles + 1062 rubles).

Thus, the amounts of income and expenses for this operation, as well as the procedure for their recognition in the accounting and tax accounting of the organization are the same.

To balance sheet account 76 "Settlements with different debtors and creditors":

76-a "Settlements with a broker for sold shares";

76-в "Settlements with a broker on the amount of remuneration and reimbursement of expenses."

In accordance with paragraph 2 of Art. 226.1. Of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) VTB Bank (PJSC) (hereinafter referred to as the Bank), as a broker carrying out operations with securities and (or) operations with derivative financial instruments (hereinafter referred to as derivatives) on the basis of an agreement on brokerage services, recognized by the client's tax agent, determines the client's tax base, calculates, withholds and transfers the amounts of personal income tax (hereinafter - personal income tax) to the tax authorities for all operations carried out by the Bank in the interests of the client in accordance with the above agreement.

Procedure for withholding personal income tax

Individuals who have entered into an agreement for brokerage services are taxpayers in accordance with clause 1 of article 207 of the Tax Code of the Russian Federation.

In accordance with clause 2 of Article 207 of the Tax Code of the Russian Federation, tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months. Individuals who are actually located in the Russian Federation on the territories of the Republic of Crimea and (or) the federal city of Sevastopol for at least 183 calendar days during the period from March 18 to December 31, 2014 are also recognized as tax residents.

To confirm the status of a tax resident, a non-resident individual may submit to the Bank one of the following documents confirming his residence in the Russian Federation:

• Passport with marks of entry and exit from the territory of the Russian Federation;
• Certificate 2-NDFL with the application of the time sheet of the organization located in the territory of the Russian Federation;
• Certificate from the place of work in the Russian Federation;
• Migration card.

The tax rate in accordance with Article 224 of the Tax Code of the Russian Federation is established:

• For tax residents - 13%;
• For individuals who are not tax residents - 30%.

The tax is calculated and withheld in the following cases (clause 7 of article 226.1 of the Tax Code of the Russian Federation):

• At the end of the tax period for the past year;
• When funds are paid (withdrawn of securities) before the expiration of the tax period;
• Upon termination of the contract.

In accordance with clause 10 of article 226.1. The Bank withholds taxes only from ruble funds held in the client's brokerage accounts.

In case of payment of funds in foreign currency or withdrawal of securities in the absence of ruble funds on the brokerage account, the client has a tax debt that will be withheld by the Bank upon receipt of the ruble funds to the client's brokerage account.

Determination of the tax base (income from which tax is withheld) within the framework of a brokerage agreement.

Please note that the determination of the tax base takes place cumulatively for all customer subheadings! When opening a separate subheading, the client should be aware that transactions made using funds and securities from this subheading fall into the total volume of transactions when determining the tax base, and also that tax amounts subject to withholding will be deducted regardless of subheadings, since transactions are carried out within the framework of one brokerage service agreement.

When determining the tax base, the income received by the client from operations carried out by the Bank in the interests of the client within the framework of the brokerage service agreement is taken into account. Such operations include:

1. purchase and sale (redemption) of securities circulating on the organized securities market (for examples - OSB);
2. purchase and sale (redemption) of securities that are not traded on the organized market (for examples - NORTSB);
3. purchase and sale of derivative financial instruments (futures and options) traded on the organized securities market (for examples - PFI1, the underlying asset of the Central Bank - PFI1CB, the underlying asset of a non-Central Bank - PFI1nCB);
4. purchase and sale of derivative financial instruments (futures and options) that are not traded on the organized securities market (for examples - PFI2);
5. REPO transactions (for examples - REPO);
6. operations related to the opening (closing) of short positions (for examples - CP).

ATTENTION!!! In case of receiving income not to personal accounts (306) (hereinafter - brokerage accounts) - Redemption of securities does not apply to operations carried out under a brokerage agreement, the Bank is not a tax agent and does not determine the tax base for such operations, since the redemption of securities securities are carried out without the participation of the Bank as a broker.

Securities are classified as securities traded on the organized securities market in the following cases:

• a) Securities are admitted to trading by the Russian organizer of trading on the securities market;
• b) Investment shares of open-ended mutual investment funds managed by Russian management companies;
• c) Securities of foreign issuers are admitted to trading on foreign stock exchanges;

In this case, the securities specified in clauses a) and c) are classified as circulating if the market quotation is calculated for them.

In accordance with clause 5 of article 210 of the Tax Code of the Russian Federation, Income (expenses accepted for deduction in accordance with Articles 214.1, 214.3, 214.4, 214.5, 218-221 of the Tax Code of the Russian Federation) of the client, expressed (nominated) in foreign currency, are converted into rubles at the official rate of the Central Bank of the Russian Federation, established as of the date of actual receipt of the specified income (the date of actual implementation of expenses). Based on these provisions of the Tax Code of the Russian Federation, the income in foreign currency received from the sale of securities is recalculated by the Bank for the purpose of establishing the taxable base in rubles at the rate of the Central Bank of the Russian Federation on the date of receipt of the income (receipt of funds in foreign currency to the client's brokerage account). This income is reduced by expenses for the acquisition of the same securities (in accordance with the FIFO method), which are also converted into rubles at the exchange rate of the Central Bank of the Russian Federation at the date of the expenses (debiting funds in foreign currency from the client's brokerage account). Accordingly, an increase (decrease) in the market value of the currency in which incomes were received (expenses were incurred) for the period from the acquisition of securities to the time of their sale, despite the absence of currency conversion into rubles on the client's account, may lead to an increase (decrease) in the taxable base for these securities, subject to the following:

From January 1, 2019, Federal Law No. 200-FZ of 19.07.2018, Clause 13 of Article 214.1 is supplemented with paragraphs:

When selling (redeeming) bonds of external bonded loans of the Russian Federation, denominated in foreign currency, the expenses, documented and actually incurred by the taxpayer, for the acquisition of these bonds, denominated in foreign currency, are converted into rubles at the official rate of the Central Bank of the Russian Federation established on the date of actual receipt income from the sale (redemption) of the said bonds.

If the terms of the issue of bonds of external bonded loans of the Russian Federation, nominated in foreign currency, provide for settlements when purchasing these bonds in rubles, the cost of purchasing these bonds is recognized as an amount equal to the product of the cost of acquiring these bonds in foreign currency, determined on the basis of the official the exchange rate of the Central Bank of the Russian Federation, established on the date of their acquisition, and the official rate of the specified foreign currency, established by the Central Bank of the Russian Federation as of the date of actual receipt of income from the sale (redemption) of these bonds, subject to documentary confirmation by the taxpayer of the actual costs of purchasing these bonds.

The list of the client's income from operations with securities and derivative financial instruments received under a brokerage agreement

The income received by the client as a result of transactions with securities and derivative financial instruments includes:

• income from the purchase and sale (redemption) of securities received in the tax period including income from these operations received in the form of interest (coupon, discount);
• income from the sale of derivative financial instruments received in the tax period, including the received amounts of the variation margin and premiums under contracts;
• income in the form of material benefits received from the acquisition of securities, derivatives (Article 212 of the Tax Code of the Russian Federation);
• Income from REPO transactions;
• Income from operations related to opening / closing short positions.

List of the client's expenses related to operations with securities and derivative financial instruments, and actually carried out under a brokerage agreement

The costs associated with the acquisition, storage and sale of securities include:

• amounts paid to the issuer of securities (management company of the unit investment fund) in payment for placed (issued) securities, as well as amounts paid in accordance with the securities sale and purchase agreement, including the amount of paid coupon yield;
• the amount of the paid variation margin and (or) premiums under contracts, as well as other periodic or one-time payments provided for by the terms of forward transactions;
• payment for services rendered by professional participants in the securities market, as well as exchange intermediaries and clearing centers;
• expenses reimbursed to a professional participant in the securities market;
• exchange fee (commission);
• payment for the services of persons maintaining the register;
• tax paid by a taxpayer upon receipt of securities by inheritance;
• tax paid by the taxpayer upon receipt of shares, shares as a gift;
• the amount of interest paid by the taxpayer on loans and borrowings received for the performance of transactions with securities (including interest on loans and borrowings for the performance of margin transactions), within the amount calculated based on the refinancing rate of the Central Bank of the Russian Federation in effect on the date of interest payment, increased by 1.1 times - for loans and borrowings denominated in rubles, and based on 9 percent - for loans and borrowings denominated in foreign currency;
• the amount of documented expenses for the acquisition (receipt) of securities in ownership on a gratuitous basis or with partial payment, as well as by way of donation or inheritance, from which the tax was calculated and paid;
• other expenses directly related to operations with securities, with derivatives, as well as expenses related to the provision of services by professional participants in the securities market, management companies that carry out trust management of property that constitutes a mutual investment fund, as part of their professional activities.

The procedure for calculating the tax base (the amount from which tax is withheld)

The financial result of the operations specified in subparagraphs 1-6 is determined as income from operations less the corresponding expenses. The financial result is determined for each transaction and for each set of transactions specified in subparagraphs 1-6.

When selling securities, expenses in the form of the cost of acquiring securities are recognized at the cost of the first acquisitions ( FIFO A negative financial result for each set of transactions specified in clauses 1 - 6 of this order is recognized as a loss.

The tax base for transactions with securities and for transactions with derivatives is recognized as a positive financial result on transactions (if the financial result is negative, then the tax base is assumed to be 0) specified in paragraphs 1-6.

Taxation procedure for REPO transactions.

Taxation of REPO transactions is carried out in accordance with Article 214.3 of the Tax Code of the Russian Federation. For the purposes of taxation of REPO transactions, the actual selling (acquisition) price of a security is taken into account both for the first part of the REPO and for the second part of the REPO, regardless of the market (settlement) price of such securities.

For the seller under the first part of the REPO, the difference between the purchase price of securities under the second part of the REPO and the selling price of securities under the first part of the REPO is recognized as:

• income in the form of interest on a loan received under REPO transactions - if such a difference is negative;
• expenses on payment of interest on the loan, paid under REPO transactions, if such a difference is positive.

For the buyer under the first part of the REPO, the difference between the selling price of securities under the second part of the REPO and the purchase price of securities under the first part of the REPO is recognized:

• income in the form of interest on a loan received under REPO transactions, if such a difference is positive;
• expenses on payment of interest on the loan paid on REPO transactions - if such a difference is negative.

The tax base on repo transactions is defined as income in the form of interest on loans received in the tax period on the aggregate of repo transactions, reduced by the amount of expenses in the form of interest on loans paid in the tax period on the aggregate of repo transactions.

These expenses are accepted for tax purposes within the amounts calculated based on the refinancing rate of the Central Bank of the Russian Federation in effect on the date of interest payment on REPO transactions, increased by 1.8 times for expenses denominated in rubles, and increased by 0.8 times for expenses denominated in foreign currency.

Expenses in the form of exchange, brokerage and depository commissions associated with the execution of REPO transactions reduce the tax base for REPO transactions after the application of the restrictions specified in the previous paragraph.

If the amount of expenses accepted for tax purposes exceeds the amount of income specified in this clause, the tax base for repo transactions in the relevant tax period is recognized as zero.

The amount of the excess of the expenses indicated above over the income is recognized as a taxpayer's loss on REPO transactions.

In this case, income or expenses expressed in foreign currency are recalculated into rubles as of the date of their receipt (implementation) in accordance with paragraph 10 of Art. 214.3 of the Tax Code of the Russian Federation.

Clause 10 of Article 214.3 of the Tax Code of the Russian Federation establishes that for the purposes of this article, the date of receipt of income (implementation of expenses) on the REPO transaction is the date of the actual fulfillment (termination) of the obligations of the participants under the second part of the REPO.

Thus, on the date of execution of the second part of the REPO, the result obtained (income or expense) is recalculated into rubles in accordance with clause 5 of Art. 210 of the Tax Code of the Russian Federation.

According to paragraph 5 of Art. 210 of the Tax Code of the Russian Federation, income (expenses deducted in accordance, in particular, with Articles 214.1, 214.3, Tax Code of the Russian Federation) of a taxpayer, expressed (nominated) in foreign currency, are converted into rubles at the official exchange rate of the Central Bank of the Russian Federation established on the date of actual receipt of the specified income (the date the expenses were actually incurred).

At the same time, with respect to REPO transactions in foreign currency, the positive or negative difference between the purchase price of securities under the second part of the REPO and the selling price of securities under the first part of the REPO (income or expense) is determined without conversion from foreign currency into rubles.

The negative financial result obtained in the tax period for certain transactions with securities circulating on the organized securities market reduces the overall positive financial result on operations with securities circulating on the organized market, obtained in the same tax period, taking into account the maximum fluctuation limit market price of securities.

The market price of a security circulating on the organized securities market is:

a) the weighted average price of such a security, calculated by the Russian organizer of trading on the securities market (stock exchange) on the date of the transaction - for securities admitted to trading by such organizer of trading on the securities market, on the stock exchange; In the absence of information on the weighted average price of a security from the organizers of trading on the securities market (stock exchange) as of the date of the transaction, the market price is the weighted average price prevailing on the date of the next trading held prior to the day of the transaction, if the trading in these securities was carried out although would be once in the last three months.

b) the closing price for a security calculated by a foreign stock exchange for transactions completed within one trading day through such an exchange - for securities admitted to trading on a foreign stock exchange.

The limiting border of fluctuations in the market price of securities circulating on the organized securities market is determined in the following order:

1. upward - from the market price of a security to the maximum price of a transaction with a security made at the auctions of this trade organizer on the securities market, including the stock exchange, or a foreign stock exchange;

2. downward - from the market price of a security to the minimum price of a transaction with a security made at the auctions of this trade organizer on the securities market, including the stock exchange, or a foreign stock exchange.

Example 10.

The client has received a positive financial result from operations with securities circulating on the organized market since the beginning of the calendar year in the amount of 1,000 rubles. At the same time, before the end of the tax period, he made an over-the-counter transaction to sell 10 shares of Sberbank at a price of 50 rubles per share, previously purchased on the stock exchange at 100 rubles, which corresponded to the market price level on the date of the transaction for the purchase of securities. On the day the OTC sale was concluded, the market price of Sberbank shares was 92 rubles per share, and the minimum transaction price recorded on the exchange was 87 rubles per share. The actual loss from the sale of Sberbank shares amounted to RUB 500. Despite the fact that, in the general case, the negative financial result obtained in the tax period for certain transactions with securities traded on the organized securities market reduces the overall positive financial result on transactions with securities traded on the organized securities market, obtained in the same tax period, when calculating the tax base in the above example, the principle of the marginal limit of fluctuations in the market price of securities will be used. Guided by this principle, the negative financial result from the sale of Sberbank shares will be calculated based on the larger of two prices: the sale price of the shares and the minimum transaction price on the stock exchange. In the above example, the higher value will be the minimum transaction price - 87 rubles. Thus, the positive financial result from operations with securities circulating on the organized market in the amount of 1,000 rubles will be reduced not by 500 rubles, but by 130 rubles. The tax base will be 870 rubles, the tax - 113 rubles.

Example 11.

The client made an over-the-counter transaction to purchase 10 shares of Sberbank at a price of 100 rubles per share. On the day of the conclusion of the over-the-counter transaction for the purchase, the market price of Sberbank shares on the stock exchange was 87 rubles per share, and the maximum transaction price was 92 rubles. If in the future the client wants to sell these shares of Sberbank, then the price of their acquisition when calculating the taxable base will be taken as the price of 92 rubles per share, since in this example the principle of the maximum limit of fluctuations in the market price of securities will be used. If the client sells these shares at RUB 100 per share, then taxable income will be RUB 8 per share or RUB 80 per block of shares, and the withholding tax will be RUB 10.

The procedure for accounting for expenses on securities when determining the tax base, if they are purchased by a client not through VTB Bank (PJSC), including if the client receives them by way of donation (inheritance).

When a client credits securities to a depo account in the bank's depository (in case of joining the “Regulations for the provision of services in financial markets” (hereinafter - the Regulations), these securities are accounted for as purchased at zero price, if the bank does not have documents confirming the price of their purchase. This provision does not apply to cases when the bank purchases securities, acting on behalf of the client within the framework of the Regulations.

In accordance with clause 4 of article 226.1. Of the Tax Code of the Russian Federation, when determining the tax base for operations with securities, the Bank, on the basis of the client's application, may take into account the actually incurred and documented expenses that are associated with the acquisition and storage of the relevant securities and that the client made without the participation of the Bank, including before the conclusion of an agreement with the Bank , in the presence of which the Bank determines the tax base of the taxpayer.

2.4. documents confirming the transfer of ownership of the said securities to the client (if securities are transferred from the client's own depo account opened with another broker / depository). As documents confirming the transfer of ownership of securities to the Client, an extract from the custody account (personal account in the register) of the Client with the given basis for the movement of securities for the period from the date of purchase to the date of transfer of securities to the Depository of VTB Bank (PJSC) is accepted.

In addition, together with the above documents, the client is obliged to submit to the Bank statement with a request to take into account the specified costs in the following form:

These documents must be submitted to the Bank by December 31 of the year during which the said securities were sold (if by the end of the year the client has not withdrawn the funds received as a result of the sale of securities). Otherwise, the documents must be submitted no later than the date of submission of the order for the withdrawal of funds from the sale of securities.

In case of failure to provide documents confirming expenses for the purchase of securities, the Bank relinquishes responsibility for withholding excessively accrued tax. Further settlement of the amount of tax liabilities is carried out by the client independently by contacting the tax authority at the place of residence.

Receipt of material benefits by the client.

If a client purchases securities traded on a stock exchange or futures contracts traded on a stock exchange at a price (including acquisition costs) lower than the market price of the said securities or futures contracts, taking into account the maximum fluctuation limit of this price, from the client a material benefit is formed in the amount of the excess of the market price, taking into account the maximum fluctuation limit of this price over the purchase price, which is taxed in accordance with the procedure provided for taxation of income from the sale of securities or fixed-term contracts. If in the future the client sells securities or fixed-term contracts, the cost of purchasing these financial instruments for calculating the taxable base will be the sum of their actual acquisition, the amount of material benefit. (paragraph 8 of clause 13 of article 214.1 of the Tax Code of the Russian Federation).

Example 12.

The client made an over-the-counter transaction to purchase 10 shares of Sberbank at a price of 50 rubles per share. On the day of the conclusion of the transaction for the sale, the market price of Sberbank shares was 90 rubles per share, and the minimum transaction price recorded on the stock exchange was 82 rubles. As a result of this transaction, the client received a material benefit in the amount of the excess of the minimum price of the shares (the limit of price fluctuations) over the price of their purchase, i.e. 82 rubles, minus 50 rubles, multiplied by the number of shares - 320 rubles. The material benefit amounted to 320 rubles; tax withheld from material benefits (13%) - 42 rubles. In the future, if the client sells these 10 shares of Sberbank OJSC, the costs of their acquisition will consist of the purchase price of 50 rubles, the amount of material benefit 320 rubles, i.e. 500 + 320 = 820 rubles or 82 rubles per share.

Provision of tax deductions (transfer of losses from transactions with securities of previous years to the current tax period).

Since January 1, 2010, important changes have been made to the Tax Code of the Russian Federation, according to which losses of previous years will reduce the tax base when calculating the tax. In this case, the loss received in the previous tax period can be carried forward in full or in part to future periods within 10 years. Until that moment, the transfer of losses to the next period was impossible. This new norm applies to losses incurred by a taxpayer since 2010. A decrease in income received in previous tax periods (calendar year) by the amount of losses in the current and subsequent reporting periods is not allowed.

To receive the specified tax deduction, the client must independently apply to the tax authorities at the place of residence at the end of the tax period with a written statement and tax return. In this case, the Bank does not reduce the amount of tax withheld and payable to the budget at the end of the tax period and does not take into account the losses incurred by the client in previous tax periods.

Losses will be accounted for in the following order:

Loss amounts received from transactions with securities circulating on the organized securities market, deferred, reduce the tax base of the respective tax periods for such transactions. That is, losses incurred by a client from operations with securities circulating on an organized securities market can reduce the tax base, calculated only on transactions with securities circulating on the organized securities market. Losses received from operations with securities circulating on the organized securities market cannot reduce the positive financial result obtained from operations with forward contracts. Loss amounts carried forward on transactions with derivatives contracts traded in the organized market, deduct the tax base of the respective tax periods for transactions in derivatives contracts traded in the organized market.

It is not allowed to carry forward to future periods losses received on operations with securities that are not traded on the organized securities market, and on operations with derivatives that are not traded on the organized market.

The amount of loss on REPO transactions and transactions related to the opening (closing) of short positions is not carried forward to future periods.

The client has the right to carry forward the loss to future periods within 10 years following the tax period in which this loss was received. If the taxpayer has suffered losses in more than one tax period, the transfer of such losses to future periods is made in the order in which they are incurred.

To confirm the right to tax deductions when carrying forward losses from operations with securities and operations with financial instruments of forward transactions, the client submits to the tax authorities documents confirming the amount of the loss incurred during the entire period when he reduces the tax base of the current tax period by amounts previously received losses. The client is obliged to keep documents confirming the amount of the incurred loss for the entire period when he reduces the tax base of the current tax period by the amount of previously incurred losses.

The procedure for taxation of income received by individuals-residents of the Russian Federation from operations with securities of Russian and foreign issuers.

1. For operations related to the purchase and sale (redemption) of securities through the Bank on the organized securities market (on exchange trading):

The income received from such transactions (income from the sale / redemption of securities) is subject to taxation in accordance with article 214.1 of the Tax Code of the Russian Federation.

Clause 12 of Article 214.1 of the Tax Code of the Russian Federation establishes that the financial result of operations with securities and operations with derivatives is defined as income from operations minus the corresponding expenses specified in clause 10 of Article 214.1 of the Tax Code of the Russian Federation.

Such expenses in accordance with subparagraph 1 of paragraph 10 of Article 214.1 of the Tax Code of the Russian Federation include, in particular, the amounts paid to the issuer of securities (the management company of the mutual investment fund) in payment for the placed (issued) securities, as well as the amounts paid in accordance with the agreement purchase and sale of securities, including the coupon amount.

Thus, when calculating the tax base on income from the sale of bonds, the amount of accumulated but not paid coupon income included in the cost of bonds upon their purchase, taken into account tax agent as part of the cost of purchasing the said bonds regardless of whether they were sold before or after the coupon was paid.

For example The Bank, as part of the brokerage agreement, on behalf of the client, purchased bonds, the purchase price of which includes a part of the accumulated but unpaid coupon yield (CI). In this case, the Bank is the nominal holder of the said bonds. Subsequently, these bonds were sold by the client. The taxable base for these transactions will be calculated on the basis of the total amount received from the sale of bonds (including ACI), minus the entire amount of expenses for the purchase of bonds (including ACI). If, during the period of the client's possession of the bonds, coupon payments were made to personal accounts (306), then the indicated income (excluding income in the form of interest (coupon, discount) received on circulating bonds of Russian organizations denominated in rubles and issued after January 1, 2017) are included in income from operations with securities and are taken into account by the Bank when calculating tax on income from the sale of securities.

In case of payment of coupon income to bank accounts / cards, the calculation and withholding of tax from the coupon income is carried out in accordance with paragraph 2 of this section. In accordance with paragraph 7 of Article 226.1 of the Tax Code of the Russian Federation, the calculation, withholding and payment of the amount of tax on income from the sale of securities are carried out by the tax agent at the end of the tax period, as well as before the expiration of the tax period or until the expiration of the contract in the manner prescribed by Chapter 23 of the Tax Code of the Russian Federation ...

Exception: in accordance with paragraph 13 of Article 214.1 when determining the financial result of operations with securities income from sale and purchase (redemption) government treasury bonds, bonds and other government securities of the former USSR, member states of the Union State and constituent entities of the Russian Federation, as well as bonds and securities issued by decision of representative bodies of local government, accounted for without interest (coupon) income payable to a taxpayer, which is taxed at a rate different from that provided for in paragraph 1 of Article 224 of the Tax Code of the Russian Federation, and the payment of which is provided for by the terms of the issue of such a security. On purchase and sale transactions for the specified categories of securities, the amount of accumulated but unpaid coupon income (ACI) when calculating the client's taxable base is not included by the Bank in income (expenses).

When making payments to taxpayers of income from the redemption of securities to personal accounts (306), the Bank (Broker) is a tax agent. The amount of income from the redemption of the par value of the bond will be included in the calculation of the taxable base for operations with securities in accordance with Articles 214.1, 226.1 of the Tax Code of the Russian Federation.

When making payments to taxpayers of income from the redemption of securities to bank accounts / cards, the Bank is not a tax agent and does not determine the tax base for such operations. In this case, the client is obliged to independently calculate and pay the amount of tax to the budget, as well as submit the corresponding tax declaration to the tax authority at the place of his registration.

2. Taxation of coupon income on bonds

2.1. Coupon income on bonds of issuers - non-residents of the Russian Federation.

In accordance with subparagraph 1 of paragraph 3 of Article 208 of the Tax Code of the Russian Federation, dividends and interest received by a non-resident taxpayer from a foreign organization are income received from a source outside the Russian Federation.

The obligation to calculate and pay personal income tax from income received by individuals - tax non-residents of the Russian Federation from sources located outside the Russian Federation, is imposed on the individuals themselves (Article 228 of the Tax Code of the Russian Federation).

In these cases, non-resident individuals of the Russian Federation, in accordance with subparagraph 1 of paragraph 1 and paragraphs 2, 3 of Article 228 of the Tax Code of the Russian Federation, Article 229 of the Tax Code of the Russian Federation, upon receiving interest income on bonds, must independently calculate and pay to the budget the amount of tax, as well as submit to the tax the authority at the place of its registration, the corresponding tax return. As a document confirming the receipt of these payments to the current account with the Bank (if the client specifies an account with the Bank as the bank account details in the depositor's questionnaire), the client can request a statement of his current account with the Bank for the required period.

In the event of payment of coupon yield on bonds of non-resident issuers to a client-resident of the Russian Federation to personal accounts (306), the Bank (Broker) is a tax agent and calculates, withholds and transfers to the budget of the Russian Federation tax on the specified income, and also provides information on the specified income and the amounts of taxes paid to the tax authorities.

In case of payment of coupon yield on bonds of non-resident issuers to a client-resident of the Russian Federation to bank accounts / cards, the client is obliged to independently calculate and pay the tax amount to the budget, as well as submit the corresponding tax declaration to the tax authority at the place of registration.

2.2. Coupon income and income from redemption of bonds of issuers - residents of the Russian Federation.

1) In case of receiving income to personal accounts (306):

According to paragraphs. 1 p. 2 art. 226.1 of the Tax Code of the Russian Federation, the Bank (Broker) is a tax agent for the payment of coupon income in cash on securities; it calculates, withholds and transfers to the budget of the Russian Federation tax on these incomes, and also provides information on these incomes and amounts of taxes paid to the tax authorities.

2) In case of transferring income to bank accounts / cards:

According to Art. 226.1 of the Tax Code of the Russian Federation Bank (Depository) is a tax agent for payment of coupon income in cash on securities,

• which are recorded on a depo account opened for individuals-residents and non-residents of the Russian Federation (the taxation procedure is carried out in accordance with Articles 214.1, 226.1 of the Tax Code of the Russian Federation);
• which are accounted for in the custody account of a foreign nominee holder, the custody account of a foreign authorized holder and (or) the custody account of depository programs (the taxation procedure is carried out in accordance with Articles 214.6, 226.1 of the Tax Code of the Russian Federation): - for government securities of the Russian Federation with mandatory custody;
• for government securities of the constituent entities of the Russian Federation with obligatory centralized storage;
• for municipal securities with obligatory centralized storage, regardless of the date of registration of their issue,
• for equity securities with obligatory centralized storage - in relation to issues, the state registration of which or the assignment of an identification number to which was carried out after January 1, 2012;
• - for other equity securities, with the exception of equity securities with mandatory centralized storage, the state registration of which or the assignment of an identification number to which was carried out before January 1, 2012,

and calculates, withholds and transfers to the budget of the Russian Federation tax from the specified income, and also provides information about the specified income and the amount of taxes paid to the tax authorities.

The tax rate for the payment of coupon income in accordance with Article 224 of the Tax Code of the Russian Federation is set:

• For tax residents - 13%
• For individuals who are not tax residents - 30%
• The tax rate is set at 35% in respect of interest (coupon) income on circulating bonds of Russian organizations denominated in rubles and issued after January 1, 2017. The tax base is defined as the excess of the amount of interest (coupon) payment over the amount of interest calculated based on the par value of bonds and the refinancing rate of the Central Bank of the Russian Federation, increased by five percentage points, in effect during the period for which the coupon was paid

For bonds of issuers - residents of the Russian Federation with mandatory centralized storage, registered before 01.01.2012, upon payment of coupon income, the issuer fulfills the duties of a tax agent in the manner prescribed by article 226 of the Tax Code of the Russian Federation, and provides information on the income of individuals and the amounts of accrued and withheld tax to tax organs. If the issuer has not fully withheld taxes, the Bank in accordance with paragraph 5 of Art. 226.1 of the Tax Code of the Russian Federation carries out additional withholding of tax amounts not fully withheld by the issuer of securities, including in the case of transactions in favor of the taxpayer, the tax base for which is determined in accordance with Articles 214.1, 214.3 and 214.4 of the Tax Code of the Russian Federation.

Exception: exempt from taxation (paragraph 25 of Article 217 of the Tax Code of the Russian Federation) the amount of interest on state treasury obligations, bonds and other government securities of the former USSR, member states of the Union State and constituent entities of the Russian Federation, as well as on bonds and securities issued by decision of representative local government bodies.

Taxation of dividends

The calculation of the amount and payment of tax in relation to income received in the form of dividends on shares of Russian organizations is carried out by the Bank (Depository) in accordance with Art. 214 of the Tax Code of the Russian Federation and taking into account Art. 226.1 of the Tax Code of the Russian Federation.

NThe tax rate for the payment of dividends in accordance with Article 224 of the Tax Code of the Russian Federation is set:

• For tax residents - in the amount of 13%, taking into account the specifics established by article 275 of the Tax Code of the Russian Federation;
• For individuals who are not tax residents - 15%

Income in the form of dividends on securities of foreign issuers received by individuals who are non-residents of the Russian Federation are not subject to personal income tax in the Russian Federation, respectively, the Bank is not a tax agent for these incomes.

On income in the form of dividends on securities of foreign issuers received by individuals-residents of the Russian Federation on personal accounts (306), the Bank is a tax agent and calculates and withholds tax at a rate of 13%.

Receiving investment tax deduction from the sale of securities traded on the organized securities market and owned by the client for more than three years

From 01.01.2017, upon application for an investment tax deduction (brokerage services), customers can use the right to receive an investment tax deduction in accordance with subparagraph 1 of paragraph 1 of Article 219.1 of the Tax Code of the Russian Federation “in the amount of a positive financial result obtained by the taxpayer in the tax period from the sale (redemption) of securities circulating on the organized securities market and owned for more than three years. "

Clients submit an application for an investment tax deduction to the Bank once during the tax period, the application is valid for the entire tax period in which it is submitted.

In case of submission during the tax period of an application from the taxpayer to provide him with an investment tax deduction, the calculation of the amount of personal income tax when withdrawing funds is made by the Bank, taking into account the specified tax deduction.

Reporting with the calculation of the taxable base based on the results of the tax period, provided to the client on a voluntary basis by VTB Bank (PJSC).

Based on the results of the tax period (as well as when withdrawing funds / securities from the brokerage account), clients receive the following reports from the Bank to the e-mail address specified in the client's questionnaire:

Please note that if the client does not receive these reports due to the lack of the client's e-mail address in the Bank or its irrelevance, then he must contact the Bank and make changes to the client's questionnaire, indicating the current e-mail address. Otherwise, the client needs to check the settings of the mail system he is using.

1. Calculation of personal income tax on transactions with securities and derivatives for the period.

An example of a report with the calculation of the taxable base tax_count.doc (49 Kb).

The calculation contains the following information:

• « TOTAL FOR SECURITIES circulating on the securities market»- the financial result of transactions for the purchase and sale of securities circulating on the organized securities market, including securities denominated in foreign currency. In more detail, this calculation is presented in the Calculation of the Financial Result (FIFO) for the operations of the sale of securities. "
• “TOTAL FOR PFIs traded on ORs, the underlying assets of which are Central Banks and Indices (broken down by underlying assets)” - the financial result for PFIs (futures and options), the underlying assets of which are securities and stock indices ”.
• “TOTAL FOR PFIs traded on ORs, the underlying asset for which are not the Central Bank and Indices (broken down by underlying assets)” - the financial result for PFIs (futures and options), the underlying assets of which are commodities, currency, interest rates, etc. d ...
• « TOTAL REPO OPERATIONS»- financial result of REPO transactions. For more details, this calculation can be found in the report "Calculation of the financial result of REPO transactions"
• « Reverse REPO (B / S)»- the financial result of REPO transactions (purchase of securities for the first part of the Special REPO, sale for the second part of the Special REPO), concluded when the client's short margin positions are transferred.
• « Direct REPO (S / B)»- the financial result of REPO transactions (sale of securities on the first part of the Special REPO, purchase on the second part of the Special REPO), concluded when the client's long marginal positions are transferred.
• « TOTAL BY SHORT POSITIONS"- the financial result of operations related to the opening / closing of short positions that are objects of REPO transactions. For more details, this calculation can be found in the report" Calculation of financial results for short positions ".
• "Transaction costs"- commission of the Bank, as well as commissions of trading systems and trade organizers, directly related to the conclusion of transactions
• « Non-transactional costs»- Depository commission of the Bank, as well as other commissions of the Bank not directly related to the conclusion of transactions.
• « Loss balancing"- Netting of losses on transactions included in different taxable bases subject to netting in accordance with the Tax Code of the Russian Federation, with income from the line“ Result from operations with securities».
• « Result taking into account balancing"=" Result from transactions with securities "-" Loss balancing ".

2. Calculation of the financial result (FIFO) for transactions in the sale of securities. The calculation includes transactions of purchase and sale of securities circulating on the organized securities market. The calculation does not include derivatives transactions, REPO transactions and transactions related to the opening of short positions that are objects of REPO transactions;

3. Calculation of the financial result for REPO transactions;

4. Calculation of the financial result for short positions.

Income from securities (dividends, interest) is credited to the bank account or Personal account of the Client specified in the Information on Bank Details, while the Bank, as a tax agent, calculates, withholds and transfers to the budget the personal income tax in accordance with the procedure established by the Tax the Code of the Russian Federation.

The procedure for obtaining certificates 2-NDFL

• by e-mail to the address,
• at points of sale, which provide brokerage services (see the list of points of sale on the page).

If you have any questions related to obtaining 2-NDFL certificates, you can call 8 800 333-24-24 (free for calls within Russia).

Many organizations, especially those involved in the import or export of products, often have a question: how to properly conduct accounting of brokerage services. The question is indeed difficult, because there are many nuances that must be taken into account. With these nuances, we will try to figure it out in our article.

First, between the company and the broker itself, you need to conclude an order agreement - this is exactly what is prescribed by law. Under this agreement, the broker will act on behalf of the customer. The paperwork depends on whether we are talking about the import of imported goods or the export of products.

Let's take a closer look at each option and see the difference.

When importing goods:

• The cost of purchasing the product should be included in its actual cost. That is, this includes the price of brokerage services, various customs duties and customs clearance fees.
• These expenses should be reflected in the debit of account number 41 "Goods". Then, in the accounting of an organization resorting to the services of a customs broker, the following leads should be reflected:

• When registering goods subject to VAT, the customs broker must present a certain amount to the ordering company, which can then be accepted for deduction. The law says about this in subparagraph 1 of paragraph 2 of Art. 171 of the Tax Code of the Russian Federation (subject to the conditions specified in article 172 of the same code).
• At the same time, for an organization that imports goods, the payment for brokerage services is unimportant in terms of obtaining a deduction. There is only one necessary condition: the services must be used in taxable activities and be taken into account by the VAT taxpayer.
• The customer has the right to deduct the amount of VAT that, on its behalf, was paid by the customs broker when importing goods into the Russian Federation. Organizations that use the new procedure for evaluating goods in tax accounting can also include in the cost of goods the payment for the services of a broker.
• The amounts of tax that are presented to the taxpayer when purchasing goods or services, or which were paid when directly importing goods into the territory of Russia, are also subject to deductions.
• And the last point: taxes that the taxpayer paid when importing goods transported across the border without customs clearance are also deductible.

Meticulous accountants may ask the question: who is entitled to a deduction if the tax is paid not by the VAT taxpayer himself, but by the broker? The answer is simple: the broker himself, in the end, must budget the amount of VAT required for the imported goods. In this case, the broker becomes fully responsible for paying taxes and customs duties. The declarant must ensure the payment of the corresponding tax - that is, transfer to the intermediary the amount specified in the brokerage agreement.

When exporting goods, brokerage accounting is carried out in a slightly different way:

• Expenses for the sale of goods are expenses for ordinary activities, therefore, they are accepted for accounting exactly in the amount that is equal to the amount of payment or the amount of accounts payable. Such expenses are reflected in the debit of account 44 "Sales expenses" in correspondence with the credit of account 76 "Settlements with various debtors and creditors".
• The amount of VAT that the customs broker presents to the organization for the export of goods is reflected in the debit of account 19 "Value added tax on purchased valuables" in correspondence with the credit of the same account No. 76.
• Then the taxpayer himself has the right to accept the specified amount for tax deduction. In this case, the accounting entry will look like this: debit 68 "Calculations with the budget for VAT" - credit 19 "Value added tax on purchased values".

In short, the declarant company should carry out the accounting of brokerage services. The costs of paying for brokerage services are included in other costs associated with the direct production and sale of goods. The client company must decide for itself whether to entrust this task to a full-time accountant or, if this is not possible, to turn to the services of outsourced professionals.

The company "YURMED" will help your organization to carry out a qualified accounting report of the services of broker companies. We will be able to qualitatively control the fulfillment of all obligations on the part of the broker and conduct accounting of brokerage services. Our experienced employees analyze in detail the needs and specifics of each client's activities and ensure the excellent quality of all accounting services at a high professional level.