Accounting with the agent on the usn. Principal's income on the simplified tax system: cash "gap" (Brot I.)

Remuneration amounts may be included in the amount of compensation paid by the principals. For example, the agent (“Venus”) works on a simplified system. The enterprise was created on August 1, 2005, the agency agreement under the simplified tax system (6%) with the Orion company was drawn up on August 15, 2005, according to which Venera must organize advertising campaign. 12 thousand were paid for services. This amount is included in the funds (112 thousand rubles) transferred according to the terms of the contract. On August 19, 2005, Venera LLC paid 100 thousand for the posters produced. These figures will not be reflected in the Book of Profits and Expenses. Payment to staff (August-September) – 800 rubles. Insurance – 224 rubles ((800 + 800) * 14 percent). Insurance – 3 rubles ((800+800) * 0.2 percent). The payer who has chosen income as an object can reduce the single tax on the insurance premium, but not more than 50 percent. The tax amount for the 3rd quarter is 720 rubles (12 thousand).

Agency agreement under the “income minus expenses” system (nuances)

Principals and agents transferred to the simplified tax system also do not draw up invoices on their own behalf. However, since the agent can provide services to the principal by entering into relations with general regimes, he is faced with VAT and invoices issued to him or directly to the principal. If the agent acts on behalf of the principal, then invoices received from sellers are already addressed to the principal.
Therefore, the agent simply transfers these documents to the principal within the time frame stipulated by the contract. If the simplified agent acts on his own behalf and purchases goods for the simplified principal from a VAT payer, he issues an invoice to the principal on behalf of the seller, transferring data from the previously received invoice.
In this case, the invoice number is indicated by the agent independently, taking into account his individual chronology.

Agency agreement upon usn. accounting features.

Attention

Features of concluding an agency agreement. What does an entrepreneur need to know? The law does not prohibit an entrepreneur applying the simplified taxation system from buying and selling goods under an agency agreement; however, it is necessary to take into account some features of the design of an agency agreement and the recognition of income and expenses that naturally arise during the execution of an agency agreement. What should you pay attention to when concluding an agency agreement?

The terms of the agency agreement are divided into two categories: basic and additional.

The main condition of the agency agreement is its subject matter. Additional condition The agency agreement contains provisions on the amount and terms of payment of the agent's remuneration.

It is necessary to indicate the form of the agency relationship between the agent and the principal.

What are agency agreements under the legal system?

For example, an agent can make some transactions on his own behalf, and some transactions on behalf of the principal.

The level of restrictions imposed should be considered agency agreement for each party to the agreement.
In the case where settlements with the buyer occur with the participation of an agent under an agency agreement (as a rule, in such cases, payment is made through the agent’s current account or cash desk), it is necessary to include in the agency agreement a clause on the time period during which the agent undertakes to inform the principal about the receipts. his name is cash.

accounting

Accounting and taxation with an agent-firm using a usn

The definition is contained in Article 1005 Civil Code. Rights and obligations are affected by how the contract is drawn up.

When an agent conducts a transaction with third parties on his own behalf at the expense of the principals, the agent has the rights and obligations. In this case, the procedure of Chapter 51 (regarding commission agreements) is applicable.
If a transaction is made by agents with third parties for the money of the principals, then all rights belong to the principals (Chapter 49 of the Civil Code - regarding contracts of agency). The rules and regulations of Chapter 10 of the Civil Code are also relevant. An agency agreement has an element of agency and commission agreements.
The principal pays remuneration in the amount and in accordance with the rules established by the agency agreement (Article 1006 of the Civil Code). If the amount is not specified, then the amount of remuneration is determined according to the tariffs for similar types of services.

Agency fee under the “income minus expenses” system

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

The principal uses the following accounts: Account Contents 45 For shipped products (when transferring the goods, the amount is transferred from Kt 41 to Dt 45) Account 90, subaccount 90-1 When acquiring ownership of products by the buyer Dt 90, subaccount 90-2 Kt 45 Sales and their cost , as well as products that were shipped Account 44 The amount due to agents under the agreement, which is the amount of sales expenses Account 76-5 Calculation of accounts receivable and creditor organizations– amounts of agent remuneration.

If the principal applies conventional...

The agent registers the invoices received from sellers in the Logbook of received and issued invoices with transaction type code 04 (from 07/01/2016 - code 01) and fills out the section “Information on intermediary activities...”. This Journal is submitted to the Federal Tax Service on a quarterly basis no later than the 20th day of the month following the expired quarter (clause

5.2 art. 174 Tax Code of the Russian Federation). If the agent is on OSNO, and the principal is on the simplified tax system. If the agent is a general agent, the procedure for re-issuing invoices received from sellers will be similar to that described above. The only difference will be that the agent will issue invoices on his own behalf for the amount of his remuneration.
However, the agent does not register an invoice for the amount of his remuneration in the Register of Received and Issued Invoices (clause 3.1 of Article 169 of the Tax Code of the Russian Federation).

Income and expenses

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

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

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

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

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

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

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

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

Accounting for income and expenses

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Yes need.

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

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

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

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

Recognize revenue when cash is received from the buyer.

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

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

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

Yes, it is necessary, but only subagency remuneration.

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

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

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

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

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

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

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

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

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

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

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

Hermes transferred the entire amount stipulated by the agreement to Alpha on March 1. The contract was executed on April 25. Amount documented confirmed expenses related to the execution of the contract and reflected in the Alpha report is equal to RUB 731,600. Thus, the amount of the agency fee was 68,400 rubles.

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

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

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

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

Yes need.

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

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

Agency agreement under the simplified tax system - income minus expensesallows the simplifier to shift part of the functions of buying and selling goods to the intermediary, but requires special knowledge. Find out what such an agreement is and what nuances need to be taken into account in our article.

What is important for a simplifier to know when concluding an agency agreement (terms of agent remuneration, form and timing of reporting, etc.)

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

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

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

For example, when registering an AD, you need to pay attention to the following:

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

It would be a good idea to specify the composition and key aspects of the content of the agent’s report in the contract.

What you should not forget about when preparing an agent’s report - see the article .

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

For accounting entries when performing AD, see the article .

The second group of requirements that the simplifier needs to remember when executing AD is provided for in Chapter. 26.2 of the Tax Code of the Russian Federation (more on this in the following sections).

A simplifier sells goods through an agent

The use of an agent’s services when selling goods from a simplified customer generates both income and expenses:

according to paragraph 1 of Art. 346.15 Tax Code of the Russian Federation - income from the sale of goods;
according to sub. 23 clause 1 art. 346.16 of the Tax Code of the Russian Federation - expenses in the form of the purchase price of goods;
according to sub. 24 clause 1 art. 346.16 of the Tax Code of the Russian Federation - for payment of remuneration to the agent;

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

according to sub. 8 clause 1 art. 346. 16 of the Tax Code of the Russian Federation - expenses for VAT paid to the agent (in terms of remuneration);

The material will tell you how to take into account “outgoing” and “incoming” VAT in a simplified manner.

expenses related to reimbursement of other agent expenses.

The simplified customer includes expenses for AD if:

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

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

income from the sale of goods through an agent:

is recognized on the day of receipt of money from the buyer (clause 1 of Article 346. 17 of the Tax Code of the Russian Federation) - if the agent does not participate in the settlements;
at the time the intermediary receives money from the buyer - if payments are made through an agent;

the recognized amount of income is the sales value of goods reflected in the agent’s report (clause 1 of Article 346.15 of the Tax Code of the Russian Federation);
if advances are received from the buyer for an upcoming delivery, they should be taken into account in the income of the simplified customer also on the date of receipt of money.

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

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

Agent acquires property for a simplified person

The process of using the services of an agent when purchasing goods is associated with the occurrence of 3 groups of expenses:

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

Expenses included in these groups reduce the income of the simplifier in accordance with clause 2 of Art. 346.18 Tax Code of the Russian Federation. The following accounting scheme is used:

inclusion of expenses related to AD into the tax base of the simplified customer is made after their payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation);
The procedure for accounting for intermediary remuneration depends on the type of property acquired by the agent for the simplified customer:

according to sub. 5 p. 1 art. 346.16, paragraph 2 of Art. 346.16, paragraph 2 of Art. 254 of the Tax Code of the Russian Federation - if, with the help of an agent’s services, inventories are purchased (the agent’s remuneration is included in the initial cost of inventories);
according to sub. 23-24 clause 1 art. 346.16 of the Tax Code of the Russian Federation - when purchasing goods (agent’s remuneration is taken into account as a separate type of expense);
according to sub. 1 clause 1 and clause 3 art. 346.16 of the Tax Code of the Russian Federation - when purchasing fixed assets and intangible assets (the agent’s remuneration is included in the initial cost of the asset).

VAT accounting scheme:

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

How does the purpose of the OS affect the simplified recognition of its cost in expenses - see the material .

The nuances of taking into account additional benefits in simplified terms

An additional benefit (AD) when executing an AD arises if the agent made a transaction on terms more favorable than those provided for in the contract.

When purchasing (selling) goods through an intermediary, the following must be taken into account in terms of DV recognition:

DV may appear if the agent succeeds in:

sell goods at a price higher than stated in the AD;
buy goods at a price less than stipulated in the contract.

The distribution of the received DV between the customer and the agent occurs according to the algorithms provided for in the AD, or equally - if there are no preliminary agreements regarding the DV.
The entire amount of DV is the property of the simplified customer, so he must increase his income with it.
Reduce the above income by the amounts of his part of the DV transferred to the agent (subclause 24, clause 1, clause 2, article 346.16, clause 1, article 252 of the Tax Code of the Russian Federation). In order to avoid a conflict with regulatory authorities regarding the recognition of additional benefits due to the agent as expenses, it is recommended to indicate in the contract that the additional benefit is recognized as a variable part of the agent’s remuneration.

Example

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

Bytkhimservice LLC transferred 2 amounts to the settlement account of Khimtorg LLC:

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

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

Income:

revenue from product sales - RUB 20,535,900;
the additional benefit received by the customer is included in sales revenue.

Expenses:

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

Results

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

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

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

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

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

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

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

In this case, under a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction.

You can find out whether the VAT received from the buyer in the event of issuing an invoice with the allocation of the tax amount is taken into account in the organization’s income using the simplified tax system. "Encyclopedia of solutions. Taxes and fees"Internet versionssystems GARANT. Get for 3 days free!

At the same time, if the agent acts on his own behalf, but at the expense of the principal, then the rules provided for in Chapter 51 “Commission” of the Civil Code of the Russian Federation are applied to the relations arising from the agency agreement, unless these rules contradict the provisions of this chapter or the essence of the agency agreement ().

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

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

A travel agent can enter into agency agreements and commercial commission agreements with the tour operator. The best way of interaction between tour operators and travel agents is to conclude an agency agreement.

Agency Features

Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal. This is paragraph 1 of Article 1005 of the Civil Code of the Russian Federation. In this case, the principal is obliged to pay the agent remuneration in the amount and in the manner established in the agency agreement (Article 1006 of the Civil Code of the Russian Federation).

Agent's report

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

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

The remuneration is set at a fixed amount

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

The contract with the tour operator may indicate that the additional benefit remains at the disposal of the travel agent. That is, a travel agent’s income is formed from agency fees and additional benefits. A travel agent can report an agent with a separate column “additional benefit” or additionally issue an accounting certificate indicating the amount of additional benefit received with reference to the receipt order or for which this income was received, and a reference to the clause of the agency agreement.

In the accounting of a tour operator, the additional benefit remaining at the disposal of the travel agent forms the income of the tour operator and is at the same time reflected in it as part of the costs of paying agency fees.

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

Tax accounting

According to paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation, when determining the object of taxation for a single “simplified” tax, the following are taken into account:

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

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

But the income provided for in Article 251 of the Tax Code of the Russian Federation is not included in the tax base.

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

In accordance with subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base, income in the form of property (including funds) received by the agent in connection with the fulfillment of obligations under the agency agreement is not taken into account. As well as income received to reimburse expenses incurred by the agent for the principal, if such expenses are not subject to inclusion in the agent’s expenses in accordance with the conditions. The specified income does not include commission, agency or other similar remuneration.

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

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

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

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

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

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

In this case, the travel agent takes into account in taxable income the agency fee received for the provision of services for the sale of tourism products, to the extent provided for in the agency agreement. This clarification is contained in the letter of the Federal Tax Service of Russia for Moscow dated December 18, 2009 No. 16-15/133970.

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