Usn agency fee. Agency fees under the simplified tax system “income minus expenses”

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

Date of article posting: 09.12.2012

Taxpayers using the simplified tax system recognize income and expenses on a cash basis. This means, as they say, that the account has fallen, then in most cases it is automatically included in the database according to single tax. At the same time, no one bothers the “simplified” person to make payments to his customers through agents. In this case, the question arises: when money is received “into whose cash register” does he then have taxable income? The answer to this depends, among other things, on the size. tax obligations principal on the simplified tax system.

The procedure for determining income on the simplified tax system is established by Art. 346.15 Tax Code. Thus, the simplified tax base should be increased by:
- income from sales;
- non-operating income.
In this case, it is necessary to be guided by the relevant articles of the “profitable” chapter of the Code, namely Art. Art. 249 and 250 NK. The situation is similar with revenues that are not taken into account when calculating the single tax: income listed in Art. 251 ch. 25 of the Tax Code. However, in addition to this, the amount of dividends received should also be “swept away” (clauses 2, 3, clause 1.1, Article 346.15 of the Tax Code).
The procedure for recognizing income on the simplified tax system is regulated by clause 1 of Art. 346.17 of the Internal Revenue Code. It contains special rules only for a limited number of cases:
- when used by the buyer in payments for goods (work, services) purchased by him, property rights bills;
- when returning a previously received advance payment;
- upon receipt of payments to promote self-employment of unemployed citizens and encourage them to create additional jobs when opening their own business through budget funds according to programs approved by the authorities;
- when receiving subsidies in accordance with the Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized enterprises in Russian Federation".
In other cases, one should be guided general rule, which states that the date of receipt of income on the simplified tax system is the day of receipt Money to bank accounts and (or) to the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).
This procedure applies equally to both “simplified” individuals who have chosen income as the object of taxation, and to taxpayers paying a single tax in connection with application of the simplified tax system from the difference between income and expenses.

Payments through a payment agent

It is quite obvious that by the receipt of funds into bank accounts and (or) the cash desk, the Tax Code means their receipt at the disposal of the taxpayer, that is, to his accounts or to his cash desk. However, in a certain situation this statement may well be called into question.
According to paragraph 1 of Art. 1005 Civil Code 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). The latter is obliged to pay the agent a remuneration for this, the amount and procedure for payment of which are established by the contract. In general, the conclusion of an agreement of exactly this type also implies the use of the services of payment agents that are widespread today - payment acceptance operators. So, paragraph 1 of Art. 4 of the Law of June 3, 2009 N 103-FZ (hereinafter referred to as Law N 103-FZ), regulating the activities of such, provides that in order to accept payments, the operator must conclude an appropriate agreement with the supplier, under the terms of which he has the right on his own behalf or on behalf of on behalf of the supplier and at the expense of the latter, accept funds from payers in order to fulfill the monetary obligations of an individual to the supplier.
Clause 1 of Art. 1008 of the Civil Code provides that during the execution of an agency agreement, the intermediary is obliged to submit reports to the principal in the manner and within the time limits provided for by the agreement. When concluding an agreement to carry out payment acceptance activities individuals a report on accepted payments is usually prepared by the agent and sent to the supplier at the end of the reporting month. And based on the results of the consideration, that is, at least in the next month, the funds accepted by the intermediary are transferred to the principal.
It would seem that, based on the principle of the cash method of recognizing income, it is in this month that the latter should reflect revenue in tax accounting. Moreover, these are the explanations given by officials of the Russian Ministry of Finance in Letter dated May 24, 2011 N 03-11-06/2/80). However, representatives of the Federal tax service We fundamentally disagree with this approach, and financiers later changed their point of view.

Debt repayment date...

In Letter dated October 11, 2010 N YAK-17-3/1378@, unlike their senior colleagues, experts from the Federal Tax Service of Russia indicated that the date of receipt of income by the principal should be considered the day when clients paid for the services provided to them, that is, the day payments were received from them according to the agency agreement to bank accounts and (or) to the agent’s cash desk. Similar conclusions are presented in the Letter of the Tax Service dated February 6, 2012 N ED-4-3/1823@. And although the tax authorities did not provide any clear arguments in favor of their position, there are certain grounds for its existence, at least if we're talking about about the agency agreement for accepting payments, there is. They were voiced by representatives of the Russian Ministry of Finance in Letter dated September 28, 2011 N 03-11-06/2/134.
So, in paragraph 3 of Art. 3 of Law N 103-FZ states that monetary obligation of an individual to the supplier (principal) is considered fulfilled in the amount of funds paid to the paying agent from the moment they are transferred to the intermediary. Simply put, on the corresponding date, the individual’s obligation, and therefore the debt to pay for goods (work, services), are considered repaid. And this, along with the receipt of money to the “accounting office” or to the cash desk, as already mentioned, is also the basis for reflecting “simplified” income in tax accounting.
At the same time, the application of such a position in practice means a significant complication of the document flow between the paying agent and the supplier, since it requires the intermediary to provide the principal with a report on accepted payments on a daily basis. Otherwise, the latter simply will not have information about the income received on a given day.
However, by and large, in order to avoid claims from tax authorities, it is enough for the principal to ensure that the revenue received in the accounts and cash register of the paying agent is reflected in the same reporting (tax) period in which payments are made by buyers. This can be achieved by recognizing the corresponding income in accounting on the date the intermediary prepares the report submitted by it at the end of the month.
Another thing is that the “simplified” people who have chosen income as an object of taxation have additional grounds to defend their right to take into account when calculating the single tax income precisely on the date of receipt of funds to their current account or cash desk. After all, this also means the ability to take into account when determining tax base only the amount of funds actually transferred by the intermediary.

Or cash flow?

Often the agent transfers the proceeds received to his accounts or the principal’s cash desk to the latter after deducting his remuneration. In this case, the principal’s income is the entire amount of income received from the sale. Yes, Art. 249 of the Tax Code, which also guides the “simplified” ones, it is determined that proceeds from sales are determined based on all receipts associated with payments for goods sold(works, services) or property rights expressed in monetary and (or) in kind. Representatives of both the Ministry of Finance and the Federal Tax Service speak about this (Letters of the Ministry of Finance of Russia dated August 2, 2011 N 03-11-11/202, Federal Tax Service of Russia dated February 6, 2012 N ED-4-3/1823@, dated October 11 2010 N YAK-17-3/1378@). To be convincing, tax experts also add that Art. 251 of the Code, which contains a list of income not taken into account for taxation, does not provide for a reduction in the revenue of principals by the amount of fees they pay to agents. Of course, “simplified people” with the object of taxation “income minus expenses” will be able to take this into account when calculating the tax base as part of expenses. However, this opportunity is not available to those who calculate the single income tax.
Meanwhile, if the date of recognition of income is taken as the day of receipt of funds from the paying agent, who, when transferring them, withholds his remuneration, then there are grounds for recording revenue in accounting in larger amount, than actually “settled” in the taxpayer’s cash register or on his current account, in general, no.
In this sense, the explanations of representatives of the Ministry of Finance of Russia dated May 14, 2012 N 03-11-11/161 are noteworthy. In them, financiers considered the following situation. An individual entrepreneur applies the simplified tax system with the object of taxation “income”. Counterparties - private individuals transfer funds for sold goods to a current account through an electronic terminal. According to the terms of the agreement, the bank transfers funds to the individual entrepreneur’s account minus the commission for performing settlements. As officials indicated, income in such circumstances for a “simplified” person should be calculated based on all receipts for goods sold, without taking into account the amount commission bank for providing services.
However, given the contradictory explanations of financiers on the topic under consideration, given at different times, one cannot really rely on them.
As for arbitration practice, as a rule, judges proceed from the fact that until funds are received in the account of the “simplified” person, there are no grounds for recognizing income. Such conclusions are contained in the FAS Resolutions Central District dated August 28, 2009 in case No. A35-2578/08-C15, dated August 10, 2009 in case No. A35-2057/08-C10, FAS Ural district dated September 9, 2010 N Ф09-7027/10-С2. The fact that they are talking about the principal and the principal, and not about the principal, does not matter. However, the fact that the arbitrators considered mediation relationships not within the framework of an agreement directly on the implementation of activities for accepting payments from individuals may play a role, and not in favor of the taxpayer.

Income and expenses

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

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

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

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

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

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

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

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

Accounting for income and expenses

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

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

If an organization pays a single tax with a simplified tax on the difference between income and expenses, keep records of both income and expenses (Clause 2 of Article 346.18, Article 346.24 of the Tax Code of the Russian Federation). Costs associated with the execution of an intermediary agreement, which, according to the terms of the agreement, are not compensated by the customer, reduce the tax base. Depending on the type of expenses, take them into account under the corresponding cost item provided for simplification. For example, the 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). The amount of commission is 10 percent of the cost of goods sold, which is 59,000 rubles.

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

The date of recognition of income is the day payment 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. Recognize the input VAT on these expenses in the tax base after the expenses themselves are registered and the tax is transferred (subclause 8, clause 1, article 346.16, subclause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation).

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

Yes need.

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 the agent (commission agent) does not take into account the funds received by him in connection with the fulfillment of obligations under the agency agreement. The only exception is. The funds that the agent transfers to the principal under the contract are the principal’s income. This rule also applies to the parties to the subagency agreement. For a subagent, the agent is the principal. And the agency fee, which must be transferred to the agent on the basis of the contract, is considered his income. A similar explanation was given in the letter of the Ministry of Finance of Russia dated May 22, 2007 No. 03-11-04/2/130.

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

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

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

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

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

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

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

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

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

Alpha LLC (agent) entered into an intermediary agreement with Hermes Trading Company LLC (principal). According to the terms of the agreement, Alpha must purchase warehouse equipment for Hermes and ensure its delivery to the principal’s territory. 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.

All sum, provided for by the contract, “Hermes” transferred 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.

If a company applies a simplified tax regime, then when drawing up an agency agreement it is worth following special rules.

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Let's figure out which ones general provisions has an agreement with agency orders and commissions, what is the difference, how the provision of services is reflected in accounting.

Basic information

Knowing what they are will be useful to accountants and company management, because many have to use the services of agents or provide intermediary services to principals.

What does the legislation of the Russian Federation say about this? How are transactions formalized and what rights does each party have?

Definition

An agency agreement is understood as an agreement in which one party (agent) for payment carries out actions of a legal or other nature on behalf of other parties (principals).

Agents conduct their activities on their own behalf (at the expense of the principals) or on behalf of the principal (at his own expense).

Since agents conduct legal activities and also carry out other operations, it is worth determining what is included in the concept of “others”. This:

• carrying out inspections of incoming products;
• monitoring the shipment of goods to recipients;
• actions of a substantive and factual plan, etc.

When concluding an agency agreement, the following legal relations are assumed to be established:

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

Making a deal

When drawing up a contract, you should focus on general order on the form of the transaction and contract, since the legislation does not specify special requirements.

Responsibilities of agents to provide legal services on behalf of the principals, in contrast to the rights of attorneys, can only be secured in contracts that are drawn up in writing.

There is no need to issue . When drawing up an oral agreement, it is mandatory to issue a power of attorney.

Actions of a legal nature entail legal consequences: the emergence, change, termination of civil powers. Actual actions have no consequences.

Thus, the agent must search for a potential partner, organize negotiations, study the market in order to identify the most profitable terms to carry out the transaction.

All powers can be transferred to the principal after the transaction is concluded. Provided that the services are provided on behalf of the principal, then the powers will arise from the principal, bypassing the agents.

Agency agreements are not limited to traditional ones. When drawing up agency agreements, you can also conclude.

In this case, all obligations may be assigned to third parties. But at the same time, the subagent does not have the opportunity to organize transactions on behalf of the principals, except for those situations that are specified in.

Legal grounds

The specifics of drawing up agency agreements and actions based on them are stipulated in Russia.

If the amount is not specified, then the amount of remuneration is determined according to the tariffs for similar types of services.

Unless another payment procedure is specified in the agreement, the principal must transfer the amount to the agent within 7 days from the date of submission of reports for past periods.

Both parties can create restrictions on the law in relation to each other (), if this is stated in the documentation.

In accordance with Art. 1007, paragraph 3 of the Civil Code, it is prohibited to establish provisions in agency agreements that will allow the sale of products, the provision of services and work to certain consumers or those consumers who live in the specified territory.

When executing contracts, agents must prepare reports on their activities to the principals in accordance with the procedure specified in the document.

Otherwise, the report is provided as the conditions are met or after the end of the contract ().

Certificates of expenses incurred are attached to the reports. If the principal has objections to the reporting of agents, then the principal has 30 days to inform about this.

Agency agreements under a simplified taxation system

Agency agreements under the simplified tax system are a common occurrence in the activities of enterprises that apply this taxation regime.

What nuances should be taken into account when drawing up an agreement and fulfilling the conditions specified in it, with the object “income” and “income minus expenses”?

Agent's income

For example, according to the terms of the agreement, agents must conclude contracts for the organization of advertising and for conducting the affairs of the principals that are related to assignments.

A person has the right to choose profit or profit as an object, which is reduced by expenses ().

According to regulations RF, when determining profit, a taxpayer using the simplified tax system must rely on the provisions of,.

This means that all funds received by the agent when providing services in accordance with the agency agreement cannot be included in the single tax base.

The income (which is taxable) of simplified agents will be considered remuneration. Payers of the simplified tax system use the cash method when calculating profits.

Typically, agents who enter into contracts for the principals' money charge a fee from the funds received for the execution of the contract.

Due to this, all payments (remunerations) to agents are profits received from the principals.

The contract may indicate that the agent will pay advertising campaign for personal funds, and then the amount is billed to the principals to reimburse costs.

These funds will also be income. 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, agency contract under the simplified tax system (6%) with the Orion company was drawn up on August 15, 2005, in accordance with which Venus must organize an 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.

Video: what will happen if the simplified tax system is not paid quarterly

On August 19, 2005, Venera LLC paid 100 thousand for the posters produced. These figures will not be reflected in the Book of Profits and Expenses.

Payment to staff (August-September) – 800 rubles. Insurance – 224 rubles ((800 + 800) * 14 percent). Insurance – 3 rubles ((800+800) * 0.2 percent).

The payer who has chosen income as 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 * 6%), and 50 percent is 360 rubles. The contribution amount is less, which means that the single tax is reduced by the amount of insurance.

Calculation:

720 – 224 = 496 rubles.

Agent expenses

Simplified organizations also use the cash method when accounting for costs, if the object of taxation is income minus expenses ().

To determine the tax base for the single tax, agents using the simplified tax system must take into account the nature of the costs incurred. An agent using the simplified tax system (15%) must form a budget of costs, which is associated with the implementation of the terms of the order.

Expenses are made from own funds, while periodically invoicing the principals to reimburse costs. Let's return to the example of an agency agreement for an advertising campaign.

Agents do not have the right to recognize expenses for advertising the principals' products as expenses, which are taken into account when calculating the amount of the single tax if, according to the agreement, they must be reimbursed.

Nuances for VAT

Organizations using the simplified tax system do not have to pay VAT (), which means that when providing services they do not have the right to charge such a tax on their price.

Agents on the simplified tax system also cannot issue to principals, where VAT is allocated, messages and.

In such situations, businesses that use the services of agents may have difficulties with input VAT for purchased products with the participation of agents.

What to do? There must be a provision in the contract that the agents will act on behalf of the principals.

Contractors will be able to submit invoices to principals, who will deduct value added tax on agent services.

If agents act on their own behalf, the contractor must issue an invoice to the names of the agents within 5 days ().

Then another invoice will be issued to the principals, the basis for which was the document received from the contractor.

There is no need to register such documentation in the Book of Sales and Purchases ().

Reflection of agency agreements in accounting (postings)

In agent accounting, revenue related to intermediary services is considered profit from ordinary operations ( – ).

Such amounts are reflected using account 90 (reflects sales), subaccount 90-1 (revenue).

Account 76-5 is also used here for settlements with accounts receivable and creditor companies, sub-account for settlements with principals.”

The following accounts are also used:

All transactions are divided into the following groups:

• contracts are concluded with the buyer for the sale of products.
• contracts are concluded with the supplier material assets for principals.

The specifics of accounting depend on the subject of the contract. In accounting, revenue is reflected only after the agents’ report on fulfilled duties under agency agreements is received.

The report will be confirmation that all conditions for recognizing revenue in accounting, as specified in clause 12 of PBU 9/99, have been met:

• 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 increasing economic benefits when performing a certain operation;
• ownership of goods passes from the company to buyers;
• costs are determined.

The principal uses the following accounts:

Your client - the principal - can hire you to buy anything: an apartment, advertising or phones from China. When you agree on the terms of the transaction, he will transfer you money to pay for goods or services. In some situations, the principal pays for the purchase directly, and your task is only to find the seller and negotiate a deal with him. For the work you will receive an agency fee from the principal.

The service will calculate taxes and prepare reports for individual entrepreneurs, LLCs and employees. You can do it even if you don’t know anything about accounting.

Pay the simplified tax system only from your remuneration

The money that the principal transferred to pay for the goods or services is not your income. Therefore, tax must be paid only on agency fees.

To determine the date of receipt of income, carefully read the clause of the contract that establishes the agency fee and the procedure for its payment.

The amount of remuneration is fixed in the contract.

​The principal can transfer the remuneration in a separate amount or you yourself will withhold it from the money received for the purchase. Take the remuneration into account in the simplified tax system on the day you receive money from the principal.

For example, you place an advertisement for a principal on Yandex.Direct. He transfers you 15,000 rubles, of which you keep your reward - 5,000 rubles - yourself, and spend 10,000 rubles to pay Yandex. Take into account 5,000 rubles in the income of the simplified tax system on the day you receive money from the principal.

You do not know the amount of the remuneration in advance and withhold it from the money received from the principal.

In such a situation, on the day you receive money from the principal, take into account the entire amount in the income of the simplified tax system. When you agree on the amount of the fee and approve it with the agent's report, you can reduce your income.

For example, you are buying furniture for the principal's office. He transfers you 200,000 rubles. According to the terms of the deal, your reward is what remains after the purchase. Therefore, on the day you receive money from the principal, you do not yet know the exact amount of the remuneration and take into account all 200,000 rubles in your income. After purchasing the furniture, 20,000 rubles remain - this is your reward. You approve it with the agent’s report and on the same day make an adjusting entry in KUDiR: income of 180,000 rubles with a minus sign.

If the principal works with VAT, issue an invoice

You will be faced with VAT and invoicing if three conditions are met at the same time:

• you buy on your own behalf;
• the principal works with VAT;
• The seller issued an invoice.

You need to re-issue the invoice received from the seller with the same details. Only in the buyer's data indicate the principal's details and change the invoice number according to your numbering. Provide the principal with the reissued invoice and a copy of the seller's invoice.

Register both invoices - received from the seller and re-issued to the principal - in the invoice journal. This journal must be sent via the Internet to the tax office by the 20th day of the month following the quarter in which the invoices were issued.

In Elbe, issue an invoice with the transaction type “Purchased on my own behalf as an agent for clients (principals) on OSNO goods or services with VAT.” At the end of the quarter, a task on VAT reporting will appear in the “Current tasks” section.

If you are not buying on your own behalf, you won’t have to do all this. The seller will immediately indicate the principal’s details on the invoice, and you will just hand it over.

Give the agent's report to the principal

Do not forget to report to the principal on the work done. To do this, draw up an agent report within the deadlines established by the contract - every week, monthly, or only based on the results of work.

In the report, indicate what you bought for the principal and how much money you spent on it. Attach to the report documents confirming the purchase - acts, invoices, checks, etc. Also write down the amount of your remuneration in the report. If this is not done, you will have to draw up a separate act for the agency fee.

Individual entrepreneurs apply the simplified tax system “income-expenses”. Individual entrepreneurs enter into agreements with clients on the provision of intermediary services for the provision of tourism products and tourism services. And with the service provider (Tour Operator) there is an agency agreement - for a fee, carry out actions to promote and sell the tourism product and related tourism services. Payment to the service provider is made primarily less agency fees. Or is the agent's remuneration transferred to the agent's (IP) account? How does an individual entrepreneur take into account these transactions, what should be included in the income and expenses ledger: the amount of receipts from clients and payment to the service provider, or just the remuneration? And also, how to take into account the benefit received in excess of the established remuneration if, according to the contract, “the additional benefit is the property of the AGENT”?

When calculating the simplified tax system, an individual entrepreneur must take into account the agency fee under the agency agreement, as well as additional benefits. Therefore, the individual entrepreneur must enter only the agency fee and the amount of additional benefit in the income book.

1. How can an intermediary formalize and reflect in accounting and taxation the sale of goods (works, services) of the customer?

Intermediary income and expenses

Money received from buyers for goods sold (work, services) is not the intermediary’s income (paragraph 3, clause 3 of PBU 9/99). The income of an intermediary is recognized as the amount of intermediary remuneration and additional benefits received during the execution of the intermediary agreement (). For more information about accounting for income received by an intermediary, see How an intermediary should reflect intermediary remuneration in accounting and taxation.

The intermediary's expenses related to the execution of the intermediary agreement are expenses that are not subject to reimbursement by the customer (). Otherwise, the intermediary does not have a disposal of assets, which would lead to a decrease in economic benefits(Clause 2 PBU 10/99). Accordingly, when receiving funds from the customer to reimburse costs under an intermediary agreement, no income is generated in the intermediary’s accounting (clause 2 of PBU 9/99).

The intermediary recognizes revenue on the date of acceptance of the report by the customer (clause 12 of PBU 9/99), and expenses include the cost of sales on the date of revenue recognition (clause 19 of PBU 10/99).

Elena Popova,.

2. How can an intermediary reflect the intermediary fee in accounting and taxation?

simplified tax system

Regardless of the object of taxation on which the organization pays a single tax, the amount of intermediary remuneration is included in the income that is taken into account when calculating the tax base (clause 1 of article 346.15, clause 1 of article 249 of the Tax Code of the Russian Federation).

Since intermediaries using the simplification are exempt from VAT (except for VAT on import transactions and under simple partnership agreements, trust management property and concession agreements), this tax is not charged on the amount of intermediary remuneration (clause 3 of Article 169 of the Tax Code of the Russian Federation).

Elena Popova, State Advisor of the Tax Service of the Russian Federation, 1st rank .

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

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

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

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

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

After intermediary services are provided (for example, on the date of approval of the intermediary’s report), the tax base for the single tax can be adjusted. This conclusion follows from the provisions of paragraph 1.1 of Article 346.15 and 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 amount of documented costs that must be paid at the expense of the customer. After the adjustment, only the amount of the intermediary fee will remain in the income.

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

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

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

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

4.Reflect the income in the book of income and expenses

The travel agency uses a “simplified” approach. Let's assume that when selling a tour, a travel agent receives: 30 rubles. – agency fee (withheld from the money received from the tourist), 3000 rubles. – additional benefit (under the terms of the contract with the tour operator, it remains entirely at the disposal of the travel agent). How to reflect income in the book of income and expenses - in this case, do you need to make two entries or one for the total amount?

Both options are possible.

A travel agent can make one entry: the number and date of the PCO - agency fee and additional benefit in the amount of 3030 rubles.

You can make two entries: the number and date of the PCO - agency fee - 30 rubles; PQR number and date – additional benefit – RUB 3,000.

However, since the basis for recording the transaction is the same primary document, it seems more appropriate to reflect these operations in the first way.*