Agency services for registration of income minus expenses. Agency agreement for registration and features of document execution

The regional public organization has a website. A site is discovered on the Internet that differs by one letter from the site of a given organization. It also contains information and symbols (a duplicate site). How in this case is the regional public organization can protect your rights?

Answer

Intermediary services are generally considered to be the performance by an intermediary company of certain actions for the company ordering these services. In this case, an agreement called an agency agreement (assignments/commissions) must be concluded. In it, the customer (Principal) instructs the contractor (Agent) to perform certain services for a fee. In the future, the agent, fulfilling his obligations, has the right to act on behalf of the customer or his own, but always at the expense of the principal (Article 1005 of the Civil Code of the Russian Federation).

Such an agreement stipulates (but not necessarily) the deadlines for fulfilling the terms of the agreement and submitting a report on expenses incurred with the attached documents. In the absence of such requirements in the contract, reports are submitted by the agent upon fulfillment of obligations (Article 1008 of the Civil Code of the Russian Federation). In addition, the agreement specifies the amount of remuneration for the agent, which can be a fixed amount or a percentage of sales.

The services of an intermediary are subject to VAT at a rate of 18% if he is a tax payer. This rule also applies to the sale of VAT-free goods (Article 149 of the Tax Code of the Russian Federation), with the exception of medical goods, funeral services and rental of premises to foreign companies (Article 156 of the Tax Code of the Russian Federation).

The mechanism for applying an intermediary agreement is simple, but taking into account the difference in the taxation systems of counterparties, we will understand the features that accompany the relationship between agents and principals in the field of recognition of income and expenses and taxation.

Principal on the simplified tax system – agent on the simplified tax system

All types of agency agreements have the same accounting principle for the purposes of calculating tax on the simplified tax system: the remuneration received by the agent increases the tax base of the intermediary company.

The date of recognition of income will be the day the funds are credited to the account. It depends on the terms of the agreement. If an agent, participating in settlements, withholds remuneration from the amount transferred by the customer during the transaction, then the date of income is the day the funds are received. The agent must allocate the amount of remuneration and reflect it in KUDiR. If it is transferred separately, then the agent will record the income at the time of receipt of the remuneration, and not the amount received to fulfill the contract. The agent's income does not include amounts allocated for the execution of the contract, and expenses do not include expenses incurred for their implementation.

Income from sales through an agent is recognized as income of the principal depending on the specifics of the agreement:

• if the agent participates in settlements on behalf of the customer - the day the money from the implementation of the agreement is received into the principal’s account (clause 1 of Article 346. 17 of the Tax Code of the Russian Federation);
• when an agent conducts sales on his own behalf - the day the money is received into the intermediary's account.

The amount of recognized income is considered to be the sales value of the goods indicated in the agent’s report.

Since companies using the simplified tax system (income minus expenses) can take into account expenses only upon payment, the amounts transferred by the principal-customer will be recognized as expenses after the agent fulfills his obligations (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Those. when the agent submits documents confirming the expense.

In practice, the relationship between agent and principal is as follows:

• with the participation of an agent in transactions, amounts received from the customer for the implementation of the specified operations are credited to the agent’s account, then transferred to counterparties upon fulfillment of the terms of the agency agreement. The agent reflects the purchase of property for the principal in off-balance sheet account 002, since he is not the owner of the goods. When goods are transferred to the principal, the purchase amounts are debited from the account. 002. Since simplifiers are not VAT payers, they do not allocate tax in the amount of remuneration, and accordingly do not draw up invoices;
• without the participation of an agent in settlements: in this case, no amounts are received from the customer into the intermediary’s account; he only submits a report upon completion of the transaction and receives the agreed amount of remuneration.

An example of accounting support for intermediary operations using the simplified tax system:

Agent on the simplified tax system – principal on the OSNO

If the principal company uses OSNO, then its agent (even a simplifier), regardless of whose name he acts, is obliged to issue invoices with VAT included in them.

In accordance with the Civil Code of the Russian Federation, the principal, when transferring the goods to the agent for sale, remains its owner until the moment of sale. The sale is carried out by the principal with the involvement of an intermediary, so the proceeds are taken into account by him when calculating income tax and VAT. An agent on the simplified tax system is remunerated from the principal’s income, and his remuneration will be an expense without VAT, i.e. in this case the agent does not issue an invoice for the remuneration.

Invoices issued by the agent to the purchasers are recorded in the invoice journal, and are not recorded by him in his sales book, but are subsequently transferred to the principal as attachments to the report. The agent using OSNO fills out an invoice for the amount of his remuneration.

Accounting for transactions according to the scheme “Agent on the simplified tax system – principal on the basic tax system” » In accounting it will be reflected as follows:

A type of mediation agreement is a commission agreement. The peculiarity of the status of this agreement in comparison with its agency counterpart is that the commission agent (intermediary) can act in it, carrying out the instructions of the principal (customer of services), only on his own behalf, but at the expense of the principal. Accounting according to the scheme “commission agent on the simplified tax system – principal on the OSNO » will be identical to the one presented above.

Agent on OSNO – principal on simplified tax system

Art. 346.11 of the Tax Code of the Russian Federation exempts simplifiers from the obligation to pay VAT, therefore the principal’s agent on the simplified tax system does not calculate tax on transactions relating to the principal. But at the end of the transaction, the agent issues an invoice for the amount of the remuneration, without registering it in the accounting journal (clause 3.1 of Article 169 of the Tax Code). The VAT presented by the agent is subsequently taken into account by the simplified principal in the costs of the simplified tax system in the usual manner.

A feature of the recognition of income by the principal using the simplified tax system is that according to tax legislation The simplifier's revenue is the entire amount of receipts into the account. Therefore, when the agent deducts remuneration from funds received from transactions, the amount of income will be considered all proceeds from sales received to the agent’s account.

Sample agreement for the provision of services by a party applying the simplified taxation system

Agreement No. _____

for the provision of services

Open Joint-Stock Company Organization No. 1, hereinafter referred to as the Customer, represented by director Ivan Ivanovich Ivanov, acting on the basis of the Charter, on the one hand, and Limited Liability Company Organization No. 2, hereinafter referred to as the Contractor, represented by director Petrov Petrovich, acting on the basis of the Charter , on the other hand, have entered into this agreement as follows:

1. The Subject of the Agreement

1.1. The Contractor provides equipment repair services to the Customer, and the Customer undertakes to pay for these services on the terms established by this agreement.

2. Cost and payment procedure

2.1. The cost of the services provided is 1,500.00 (One thousand five hundred) rubles 00 kopecks, for the entire period of provision of services.

VAT is not assessed due to the fact that the Contractor applies a simplified taxation system based on clause 2 of Art. 346.11 Chapter 26.2 of the Tax Code of the Russian Federation and is not a VAT payer, according to the letter of the Ministry of Taxes of the Russian Federation dated September 15, 2003 No. 22-1-14/2021-AZh397, invoices are not issued.

2.2 Services are considered provided after the parties sign the certificate of delivery/acceptance of services provided.

2.3. Payment for services under this agreement is made within 5 (five) banking days, from the moment of issuing the invoice and/or signing the Service Agreement, by cashless transfer funds to the Contractor's bank account, or in another way.

3. Rights and obligations of the parties

3.1. The customer undertakes:

3.1.1. Ensure unobstructed access to equipment to be repaired.

3.1.2. Accept the services provided.

3.1.2. Make full payment for the services provided in the amount and manner provided for in this Agreement.

3.2. The Contractor undertakes:

3.2.1. Provide equipment repair services.

3.2.2. The Contractor has the right to involve non-employees of the Contractor in the provision of services.

4. Responsibility of the parties and resolution of disputes

4.1. For failure to comply or improper execution obligations arising from this agreement, the Parties bear responsibility, the basis and amount of which are established by the current legislation of the Russian Federation.

4.2. Disputes and disagreements arising between the Parties in connection with the fulfillment of obligations under this agreement are resolved through negotiations, including through claims.

4.3. If the Parties fail to resolve the dispute pre-trial, it is referred by the interested party for resolution to the Arbitration Court.

5. Duration and procedure for termination of the contract

5.1. The agreement comes into force from the moment of signing and is valid until the parties fully fulfill their obligations under this agreement.

6. Final provisions

6.1. This agreement has been drawn up in 2 (two) original copies, one of which is with the Contractor, the other with the Customer, each of which has the same legal force.

7. Legal addresses and bank details of the parties

Customer:

JSC Organization

Legal address:

___________________________

01.10.08 Contract without VAT

The tax code gives quite clear rules How to calculate the VAT amount for most cases. True, some situations that companies face remain, as they say, “behind the scenes.” Yes, not one normative act does not contain a direct indication that the contract, for example, for the supply of goods to mandatory the tax amount must be allocated. And this, in turn, creates fertile ground for possible conflicts with inspectors.

In most forms primary documents, and also, quite understandably, special lines are provided in invoices to highlight the amount of VAT. However, some documents recording certain operations carried out by the organization are strictly established form do not provide. And even the requirements for their design are often very conditional.

For example, any contract concluded by a company must contain a price clause. The civil legislation does not contain a requirement that it would also be necessary to indicate the amount of VAT. The Tax Code requires documenting any operation involved in the formation tax base companies. So it turns out that when setting the price for a product in a supply contract, it would not hurt a company to specify exactly how it is going to calculate VAT in addition to or as part of the specified price. Otherwise, it may turn out that the final cost of sales, which, according to the supplier, includes VAT, in the vision of the tax authorities should be increased by 18 percent.

A similar situation may arise for an organization that, at the beginning tax period was released from the duties of a VAT payer (Article 145 of the Tax Code), but then this right lost. In this case, she is obliged to calculate and pay tax from the beginning of the same quarter. However, if at the time of “loss” she has existing agreements with counterparties, she faces the same problem described above: how should the tax be calculated - above the established price, or should the amount of the budget payment be allocated as part of it?

Needless to say, representatives of tax authorities in such situations tend to “work for an increase”, or more precisely, to demand an increase in the declared value by the tax rate. After all, in this case, a larger payment will go into the budget. But how justified is this position? The answer to this question, in particular, is given in the FAS resolution Central District dated August 26, 2008 No. A48-5068/07-18.

Arbitration arithmetic

The organization that became a participant in this trial was held liable for failure to pay several taxes at once. Among others - VAT. Naturally, in addition to the amount of the fine, the tax authorities “awarded” to pay additional tax, calculating it in excess of the amount of proceeds received from the sale. The organization tried to challenge the tax authorities’ decision, but was only partially successful. Although the judges agreed with the very fact of the violation, they pointed out to the tax authorities that the amount of the surcharge was calculated incorrectly.

They recalled that, by virtue of paragraph 6 of Article 168 Tax Code When selling goods, works, and services to the public at retail, the corresponding amount of VAT is included in their prices. In accordance with Article 146 of the Tax Code, the objects of VAT taxation are transactions involving the sale of goods, works and services on the territory of the Russian Federation. At the same time, the Code provides for the use of a calculation method for allocating VAT in some situations, for example, when tax is withheld by tax agents or when selling agricultural products. In such cases, the tax amount is determined based on the percentage tax rate to the tax base taken as 100 and increased by the corresponding tax rate, in other words, as 18/118. The situation in question, according to the judges, fully falls within the scope of this rule. Accordingly, the amount of value added tax is included in the contract price of the goods and must be calculated according to the above-mentioned method.

Interestingly, this is not the first time judges have expressed such a point of view. In the FAS resolution Ural district dated June 4, 2008 No. F09-3975/08-S2 in case No. A76-24488/07, a similar conclusion was made on the simple basis that VAT belongs to the category indirect taxes and cannot be determined in excess of the agreed price that the buyer paid to the seller who pays this tax as part of the cost of the goods. To be fair, it is worth noting that the presence in arbitration practice of such court decisions doesn't mean at all that tax inspectors When checking the activities of specific companies, they will strictly follow the position expressed by the courts. It is quite possible that the best solution This potential problem will not be at all superfluous in this situation by the prudence shown when concluding an agreement with the counterparty.

M. Yarina. expert " Federal agency financial information"

VAT in contracts

An obligatory point of any contract is its price. In this case, it is necessary to take into account which taxation system the legal entity or entrepreneur operates under. In this regard, the price formulation may be as follows:

The first formulation is used by those whose activities or tax regime do not provide for VAT - these can be persons using a simplified taxation system or applying UTII, or those who are exempt from paying VAT. The list of organizations and individual entrepreneurs whose activities exempt them from the obligation to pay VAT is provided for in Article 145 of the Tax Code of the Russian Federation.

Those taxpayers who are required to pay VAT must use the second formulation and indicate the amount of VAT in the contract price. Otherwise, a situation may arise when the client will be forced to pay an amount greater than specified in the contract. Alas, unscrupulous entrepreneurs and legal entities may deliberately not indicate the amount of VAT in the contract, misleading people. And this misconception is that the buyer will be forced to pay full cost contract and additionally the amount of VAT that is established for the purchased product or service.

It is logical to assume that if the contract specifies only the contract price, then in the event of a dispute regarding the payment of VAT, the costs should be borne by the seller, and not by the buyer, who in good faith paid the amount specified in the contract. But the opinion of the courts on this matter is somewhat different. And the seller has the right to collect the amount of VAT from the buyer.

This is due to the application by the courts of paragraph 1 of Article 168 of the Tax Code of the Russian Federation. which reads: When selling goods (work, services), transferring property rights, the taxpayer (tax agent specified in paragraphs 4 and 5 of Article 161 of this Code), in addition to the price (tariff) of the goods (work, services) being sold, transferred property rights, is obliged to present for payment to the buyer of these goods (works, services), property rights the corresponding amount tax

In the Information Letter of the Supreme Arbitration Court of the Russian Federation dated December 10, 1996 No. 9 Review judicial practice application of the legislation on value added tax, the court points to the imperative nature of the provisions of the Tax Code. Consequently, if the contract does not directly indicate value added tax, then the contract price must be increased by the amount of VAT. Therefore, costs due to inaccurate completion of the contract fall squarely on the buyer.

As for real cases of unexpected increase in contract price, here we can give an example with operator tariffs cellular communications. Advertising usually displays very attractive numbers. But next to them there is always an almost invisible asterisk indicating the link below. And in this link, in an almost unreadable font, it is written that prices are excluding VAT. What does the subscriber get as a result? And the fact that he cannot make a demand for withdrawal extra money from the account, because the amount of tax must also be added to the specified tariff.

From all of the above, we can conclude that before concluding an agreement, it is necessary to find out its final cost. An extra few minutes will save you from unpleasant situations that may arise in the future.

Related links

Download the supply agreement (sample)

A supply agreement is one of the main contracts that is used by almost any entrepreneur. When drawing up and concluding a supply agreement, it is necessary to provide for all mandatory (essential) conditions, without which the agreement will not be considered concluded, and also to take into account possible legal risks associated with failure to fulfill obligations under such an agreement or the occurrence of force majeure circumstances. You can download the supply agreement, a sample of which is given below. It contains everything the necessary conditions in order to purchase a quality product, receive payment for it in a timely manner, and in the event of a violation by the counterparty of its obligations, to defend its interests in arbitration court.

Supply contract

download the supply agreement

DELIVERY AGREEMENT No. ___________

Moscow " " _____________ 2013

_______________________ » , hereinafter referred to as " Provider". represented by ______________________________-, acting on the basis of the Charter, on the one hand, and OOO "_______________", hereinafter referred to as " Buyer". in the face General Director ____________________________, acting on the basis of the Charter, on the other hand, collectively hereinafter referred to as the “Parties” or each individually “Party”, have entered into this Agreement, hereinafter referred to as the “Agreement”, as follows:

1. The Subject of the Agreement

1.1. In accordance with this Agreement, the Supplier undertakes to supply, and the Buyer undertakes to accept and pay for the Goods, on the terms, in the volumes and in quantities specified in the specifications, agreed upon and duly signed by the Parties, which are an integral part of the Agreement.

1.2. The specifications indicate the following data:

Name and quantity of the Product

Price of the Product with the VAT amount highlighted

Product delivery time

Terms of settlements under the Agreement

Consignee details and destination address

Additional (special) delivery conditions.

1.3. The Buyer has the right, in agreement with the Supplier, to change the specification.

1.4. Delivery (shipment) of the Goods is carried out to the address of the Consignee specified by the Buyer, unless other delivery conditions are agreed upon in writing by the Parties.

2. Price and terms of payment for the Goods

2.1. The price, cost of the Goods, terms and payment procedure are determined in accordance with the specification agreed upon by the Parties.

2.2. Calculations are made in non-cash form by transferring funds to the Supplier's bank account in accordance with the terms agreed upon by the Parties in the specification.

2.3. Payment for goods is made in rubles at the exchange rate of the Central Bank of the Russian Federation established on the day of invoice based on the Supplier's account and on the terms specified in the Appendices to this agreement. All types of bank fees and expenses under this Agreement, charged by the Buyer’s bank, are paid by the Buyer, charged by the Supplier’s bank, are paid by the Supplier.

2.4. The price includes VAT, the cost of the goods, its transportation, delivery, packaging, as well as the execution of the relevant shipping documentation.

3. Terms and procedure for delivery of the Goods

3.1. The Supplier delivers the goods to the consignee's warehouse with the obligation to deliver the goods to the Consignee within the time frame and on the conditions agreed upon in the specification.

3.2. Expenses upon delivery of the Goods are paid by the Supplier.

3.3. The Supplier is granted the right to early delivery of the Goods with the prior written consent of the Buyer.

3.4. The date of delivery of the Products is considered the date the Buyer signs the delivery note at the Buyer’s (consignee) warehouse in terms of quantity and quality.

3.5. The ownership right passes from the Supplier to the Buyer at the Buyer's (consignee) warehouse from the moment of signing the consignment note on acceptance of the goods in terms of quantity and quality. In this case, the Buyer bears responsibility for the safety of the Goods from the moment of transfer and signing of the relevant invoices.

3.6. No later than one week before the start of delivery, the Supplier notifies the Buyer by fax or e-mail expected delivery date.

3.7. The Supplier undertakes to provide the Buyer with an invoice and delivery note for the shipped goods within 5 days from the date of receipt of the goods at the Buyer’s warehouse.

1. 3. Packaging and labeling of the Product

4.1. The packaging must ensure complete safety of the Goods from all kinds of damage and corrosion when transporting it by sea, rail, air and road, taking into account several overloads en route, as well as long-term storage, taking into account the warranty period.

4.2. The product must be packaged in such a way that it cannot move inside the container when its position changes.

4.3. The packaging must be adapted to overload on trolleys and trucks, if this is allowed by the weight and volume of individual items.

4.4. The Supplier is liable to the Buyer for damage to or damage to the Product due to improper packaging and compensates the Buyer for actual damage associated with poor-quality packaging of the Product.

4.5. The containers and boxes in which the Products will be packaged are marked on three sides: on opposite sides and on top of the box.

4.6. Loading and placing the Goods in vehicle must be carried out in compliance with the rules in force on transport.

4.7. If, upon acceptance of the Goods, damage (shortage) of the Goods is discovered due to a violation of the integrity of its container (packaging), then the Supplier will bear independent responsibility for the short delivery (damage) of the Goods.

5. Acceptance of the Goods

5.1. Acceptance of the Goods by the Buyer based on the number of pieces and external inspection of the integrity of the packaging must be carried out immediately after acceptance of the goods at the warehouse and all defects and comments discovered during inspection must be reflected in the delivery note. Claims regarding the number of pieces and external inspection of the integrity of the packaging that are not specified in the consignment note will not be accepted.

6. QUALITY, COMPLETENESS AND GUARANTEES

6.1. The Supplier guarantees that the quality and completeness of the supplied Goods comply with the terms of this Agreement and are confirmed by a Quality Certificate issued by the manufacturer and an equipment acceptance certificate. If it is necessary, at the Buyer’s request, to carry out an engineering inspection of the Product and installation of equipment by a representative of the Supplier, these actions will be additionally agreed upon and specified in the specifications agreed upon and duly signed by the Parties, which are an integral part of the Agreement.

6.2. In the event of a discrepancy in the quantity and/or quality of the Goods with the terms of this agreement, the Buyer notifies the Supplier of this within 2 days after detection of discrepancies upon receipt of the Goods at the Buyer’s warehouse in accordance with clause 5.1.

6.3. If the quality of the received Goods does not comply with the shipping documents, calling a representative of the Supplier to participate in acceptance is mandatory. If the representative fails to appear within 5 days from the date the Supplier receives the call, acceptance is carried out without the participation of the Supplier's representative with the participation of a representative of a third-party organization.

6.4. If the parties do not reach an agreement on the quality of the products, the parties may engage an expert organization to conduct an analysis, payment for the services of which is carried out at the expense of the Buyer. If the examination confirms the inadequate quality of the products transferred by the Seller, then the costs of paying for the services of the expert organization are reimbursed by the Supplier within 10 working days from the receipt of the relevant conclusion and documents confirming the fact of payment by the Buyer for the services of the expert organization.

7. Rights and obligations of the parties

7.1. The Supplier undertakes:

7.1.1. Deliver the goods in a timely manner within the time limits specified in the specifications to this Agreement. The quality of the Goods must meet the requirements set by the Buyer.

7.1.2. Deliver the Goods in the quantity and assortment specified in the specification, which is an integral part of this Agreement.

7.1.3. The Supplier is obliged to transfer the Goods to the Consignee in containers and packaging provided for goods of this type and ensuring their safety during normal conditions storage and transportation.

7.2. The buyer undertakes:

7.2.1. Pay for the Goods in the amount and terms according to the specifications.

7.2.2. Ensure acceptance of the Goods by the Consignee.

8. Responsibility of the parties

8.1. For violation of the terms of the Agreement, the Parties are responsible in accordance with this Agreement and the current legislation of the Russian Federation.

8.2. In case of violation of the delivery time provided for in clause 3.1. of this Agreement, the Buyer has the right to recover from the Supplier a penalty in the amount of 0.1% of the cost of products not delivered on time, for each day of delay before the Supplier actually fulfills its obligations to supply the Goods, but not more than 5% of the entire shipment of Goods.

8.3. In case of violation of the payment deadline provided for in Appendix No. 1 of this Agreement, the Buyer shall pay the Seller a fine in the amount of 0.1% of the cost of the amount unpaid on time for each business day of delay until the Buyer actually fulfills the obligations to pay for the Goods, but not more than 5% of the entire batch of Goods.

8.4. Payment of penalties and compensation for losses does not relieve the Supplier from fulfilling its obligations under the Agreement and eliminating violations.

8.5. If necessary, the Buyer submits claims and claims to the Supplier related to unsafe, poor-quality (incomplete) delivery, or collection of penalties for violation of delivery deadlines no later than 15 days from the date of receipt of the cargo by the Buyer (Consignee). The period for responding to a claim is 10 (ten) business days from the date of its receipt.

8.6. The Party is not liable under the Agreement if it proves that fulfillment of its terms is impossible due to unpredictable, unpreventable and insurmountable circumstances (force majeure) beyond the control of the Party: natural disasters, fires, epidemics, military actions, states of emergency, strikes. These circumstances must be confirmed by certificates from Chambers of Commerce and Industry or competent government agencies Russian Federation. The deadline for fulfilling obligations under this agreement is extended in proportion to the time during which the force majeure circumstances occurred, as well as the consequences caused by these circumstances.

8.7. The Parties intend to resolve all disputes and disagreements that may arise in connection with the execution of the Agreement through negotiations. If it is impossible to resolve the dispute through negotiations, it is subject to consideration in accordance with the legislation of the Russian Federation in Arbitration Court Moscow.

9. Privacy

9.1. The terms of the Agreement are confidential. Any documentation and information related to the Agreement may be reviewed only by persons who are in an employment relationship with the Parties and directly perform job responsibilities related to contract work.

9.2. In case of violation of confidentiality conditions, the guilty Party shall compensate the other Party for the losses caused to it.

10. Duration of the Agreement and the procedure for its amendment and termination

10.1. The Agreement comes into force on the day it is signed by both Parties and sealed and is valid for a year from the date of signing. If the Party does not notify the other Party in writing at least 30 (thirty) calendar days before its end of its intention to terminate the Agreement, it will be considered extended for the next calendar year.

10.2. The Agreement may be terminated early by written agreement of the Parties.

10.3. And changes and additions, as well as all agreements on delivery conditions, including applications, commercial proposals and specifications to this Agreement are valid and are an integral part of the Agreement only if they are in writing, signed by authorized persons and sealed Side. In the event of conflicts between the terms of delivery changed by the Parties and its previous terms, the changed terms of delivery will prevail for the Parties.

11. Final provisions

11.1. The Parties recognize within the framework of the Agreement the legal force and date of receipt of facsimile documents by them.

11.2. In everything that is not specified in this Agreement, the Parties are guided by the current legislation of the Russian Federation.

11.3. All legal, actual, postal and other addresses and bank details of the Parties given in the text of this agreement are genuine and recognized by the Parties. When changing the name, address, bank details or reorganization, the Parties are required to notify each other on the same day.

11.4. This Agreement and its Appendices are drawn up in two copies having equal legal force, one copy for each party.

What is an agency agreement under the simplified tax system in 2020 is specified in detail in Russian legislation. In particular, it displays many related nuances.

Dear readers! The article talks about typical solutions legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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If an organization uses a simplified taxation regime in its activities, then during the formation of an agency agreement it is necessary to rely on special rules. Let's take a closer look at this issue in more detail.

General points

An agency agreement entails the need to understand many nuances, which make it possible to draw it up without any particular difficulties.

Basic Concepts

Due to the fact that agents carry out legal activities, as well as perform various other operations, it is necessary to understand the terminology “other”.

• carrying out various types of checks of accepted goods;
• control over the shipment of any cargo;
• operations of the actual or subject plan, and so on.

In the process of drawing up the document in question, the following relationships arise:

• directly between principals and agents;
• between the agents themselves and other third parties;
• between principals and directly third parties.

This nuance must be remembered to minimize the risks of various misunderstandings.

Making a deal

In the process of forming the document under consideration, it is necessary to refer to the generally accepted procedure regarding the form of the agreement and the transaction itself, since Russian legislation does not reflect special requirements.

Responsibilities of agents to provide various legal services on behalf of potential principals, in contrast to the rights of trustees, can be recorded exclusively in agreements that are signed in writing.

In this case, there is no need to issue a notarized power of attorney. In the case of an oral agreement, a power of attorney is mandatory.

Operations of a legal nature have legal consequences:

• formation;
• amendments;
• revocation of any civil powers.

Actions in fact do not carry any consequences. Based on this, agents can deal with the following issues:

• searching for potential partners;
• hold meetings;
• provide market analysis in order to discover favorable conditions transactions.

An agency agreement under the simplified tax system may give the principal the income of the principal after the conclusion of the transaction.

However, this is possible provided that the services are provided directly on his behalf. Agreements of this kind cannot be reduced to standard agreements of assignments and various commissions.

During the period of drawing up the agency agreement, a subagency agreement may be additionally signed. In this case, all circumstances without exception may be assigned to third parties.

At the same time, the subagent does not have the right to organize such transactions on behalf of the immediate principal, with the exception of situations specified in Art. 178 Civil Code of the Russian Federation.

Legal aspects

The specifics of forming an agency agreement are regulated by Chapter 52 Civil Code Russia.
The terminology is detailed in Art. 1005 of the Civil Code of the Russian Federation.

It should be noted that rights and obligations are affected by how the agreement is formed.

When concluding a transaction with third parties on their own behalf at the expense of the principals’ money, agents are vested with all rights and responsibilities.

In such a situation, it is necessary to refer to Chapter 51 of the Civil Code of the Russian Federation - on the issue of the commission agreement.

If a transaction is concluded by agents with third parties at the expense of the principals’ financial resources, then all rights without exception belong to the latter - according to Chapter. 49 of the Civil Code of the Russian Federation regarding the agency agreement.

Agency remuneration under the simplified tax system, income is established by the relevant agreement - on the basis of Art. 1006 of the Civil Code of the Russian Federation.

Agreement under a simplified taxation system

Additionally, you need to know about some important nuances. Let's look at them in more detail.

What an entrepreneur needs to know

Russian legislation does not prohibit entrepreneurs who use the simplified tax system from drawing up contracts for the purchase and sale of real estate or other property under an agency agreement.

At the same time, it is necessary to pay attention to some important nuances in the formation of the document under consideration and the recognition of income and expenses.

They, in turn, are formed naturally during the execution of the agency agreement.

In particular, entrepreneurs need to pay attention to such nuances as:

Additionally, you need to remember - if settlements with consumers are carried out with the participation of an agent under an agreement, then it becomes necessary to additionally indicate the period during which the agent undertakes to notify the principal about the crediting of funds.

Agent's income

For example, according to the terms of the contract in question, the agents must sign the following contracts:

• to organize an advertising campaign;
• at the direction of various affairs of the principals, which are directly related to the instructions;
• for the purchase of movable property.

A person has the right to choose income or profit as an object, which is reduced by costs.

According to Russian legislation When establishing income, taxpayers using the simplified tax system must refer to the provisions of Art. 249 and 250 of the Tax Code of the Russian Federation.

This means that all money that was received by the agent in the process of providing services under the agreement is not subject to inclusion in the single tax base.

The income (subject to taxation) of agents on the simplified tax system will be remuneration. Taxpayers under the simplified tax system use the cash option during the period of determining income.

In most cases, agents who sign a contract for financial resources principals accrue remuneration for themselves from the money provided to them for the execution of the agreement.

Thanks to this, all accruals to agents will act as income received from the principals.

The agreement may include the possibility of indicating that payment must be made by the agent for own funds, and in the future the amount will be compensated. These types of expenses will act as income.

Nuances for VAT

Companies under the simplified tax system are not required to pay VAT. Based on this, in the process of providing services, they do not have the right to claim the right to charge such a tax on the cost price.

Agents under the simplified tax system also do not have the legal right to issue an invoice to the principals, which displays VAT, or to keep a book of purchases and sales.

In such cases, in companies that use the services of agents, various kinds of difficulties may arise with input VAT on goods purchased with the direct participation of agents.

What to do in sneaky situations? The agreement must indicate the provision according to which the agents will further act on behalf of the immediate principals.

Questions are answered by Yu. V. Podporin, deputy head of the special tax regimes Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation

An organization that applies the simplified tax system with the object of taxation “income minus expenses” enters into agency agreements with other organizations to sell its goods, while being the principal. During the execution of the contract, the agent submits reports to the principal in the manner and within the time limits provided for by the contract. It also establishes the procedure for transferring funds from the agent to the principal. In practice, funds are often transferred later, for example, a report is signed one month, and they are transferred the next. When does the principal using the simplified tax system receive income: at the time of signing the report, on the date the agent receives the funds, or on the date the principal receives them from the agent?

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 ( Art. 1005 Civil Code of the Russian Federation).

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.

In a transaction concluded by an agent with a third party on behalf and at the expense of the principal, the rights and obligations arise directly from the principal.

In cases where an agency agreement concluded in writing provides for the general powers of the agent to carry out transactions on behalf of the principal, the latter, in relations with third parties, does not have the right to refer to the lack of proper authority of the agent, unless he proves that the third party knew or should have was aware of the limitations of the agent's powers.

An agency agreement can be concluded for certain period or without specifying its validity period.

During the execution of an agency agreement, the agent is obliged to submit reports to the principal in the manner and within the time limits established by the agreement. If there are no relevant conditions in the contract, reports are submitted by the agent as he fulfills the contract or upon expiration of the contract ( Art. 1008 Civil Code of the Russian Federation).

Unless otherwise provided by the agency agreement, the agent's report must be accompanied by the necessary evidence of expenses incurred by the agent at the expense of the principal.

The procedure for recognizing income when taxpayers use the simplified tax system is specified in clause 1 art. 346.17 Tax Code of the Russian Federation. Thus, the date of receipt of income is recognized as the day of receipt of funds 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). Certain provisions regulating the procedure for determining income by taxpayers-principals using the simplified tax system, Ch. 26.2 Tax Code of the Russian Federation does not contain.

Thus, the date of receipt of income for the taxpayer-principal is the day the funds are received from the agent to the principal’s bank accounts and (or) to the cash desk.

Under the terms of the agreement, funds are transferred to the agent's bank account. The agent withholds the agency fee from the proceeds received and transfers the remaining amount to the principal. What amount should a principal using the simplified tax system take into account in income: only that received to the current account or the entire amount received to the agent’s account (taking into account agency fee)?

In accordance with clause 1 art. 346.15 Tax Code of the Russian Federation Taxpayers applying the simplified taxation system, income from the sale of goods (work, services) and property rights are determined in the manner established Art. 249 Tax Code of the Russian Federation, and non-operating income - in the manner established Art. 250 Tax Code of the Russian Federation. This does not take into account the income indicated in Art. 251 Tax Code of the Russian Federation.

Article 251 of the Tax Code of the Russian Federation there is no provision for reducing the income of principals by the amount of fees they pay to agents.

Sales income is revenue from the sale of goods (works, services) as own production, and previously acquired and proceeds from the sale of property rights ( Art. 249 Tax Code of the Russian Federation).

Sales revenue is determined based on all receipts associated with payments for goods sold(works, services) or property rights, expressed in cash and (or) in kind.

Therefore, the income of principals using the simplified tax system should not be reduced by the amount of agency fees withheld by the agent from the proceeds from sales received in his current account when it is transferred to the principal.

In this case, the principal’s income is the entire amount of proceeds from the sale of goods received to the agent’s account.

The principal organization applies the simplified tax system. The agent organization is a VAT payer. Should an agent charge VAT in relation to sales transactions on his own behalf to buyers of goods (works, services) of a principal using the simplified tax system?

According to clauses 2 and 3 art. 346.11 Tax Code of the Russian Federation organizations and individual entrepreneurs that use the simplified tax system are not recognized as VAT payers.

In this regard, operations for the sale of goods (performance of work, provision of services) carried out by these persons are not subject to VAT. Therefore, an agent who is a payer of this tax and carries out, on his own behalf, operations for the sale of goods (works, services) to buyers of the principal using the simplified tax system, does not calculate VAT on such operations.

Does a principal organization that applies the simplified tax system with the object of taxation “income minus expenses” have the right to take into account the payment of remuneration under an agency agreement as expenses?

The principal is obliged to pay the agent remuneration in the amount and manner established in the agency agreement ( Art. 1006 Civil Code of the Russian Federation).

If the contract does not provide for the amount of agency remuneration and cannot be determined based on the terms of the contract, the remuneration is subject to payment in the amount determined in accordance with clause 3 art. 424 Civil Code of the Russian Federation.

If there are no conditions in the agreement on the procedure for paying the agency fee, the principal is obliged to pay the fee within a week from the moment the agent submits to him a report for the past period, unless a different procedure follows from the essence of the agreement or business customs.

Taxpayers who apply the simplified tax system and who have chosen income reduced by the amount of expenses as an object of taxation, when determining the tax base, reduce the income received by the costs of paying commissions, agency fees and fees under agency contracts ( pp. 24 clause 1 art. 346.16 Tax Code of the Russian Federation).

Based on this, organizations that are principals, when applying the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, have the right to reduce the income received by the cost of paying agency fees.

At what point can a principal organization applying the simplified taxation system with the object of taxation “income minus expenses” take into account agency fees as expenses under the simplified taxation system?

If the agent's fee is withheld by the agent from funds due to the principal, then the principal has the right to take this amount into account as expenses on the date of approval of the agent's report, which indicates the amounts of revenue received from buyers and agency fees due to the agent.

If the agent’s report does not reflect the date and amount of the retained agency fee, then the parties to the agency agreement will need to draw up a separate act of reconciliation of mutual settlements, and in this case, the date of recognition of the expense in the form of the agency fee from the principal will be the date of signing this act.

Can a principal applying the simplified tax system with the object of taxation “income minus expenses” take into account expenses that are reimbursed to the agent and comply with the requirements of Chapter. 26.2 of the Tax Code of the Russian Federation?

In addition to paying remuneration, the principal must reimburse the agent for all expenses associated with the execution of the contract ( Art. 1011, clause 2 art. 975, Art. 1001 Civil Code of the Russian Federation). Therefore, if the contract states that the costs of executing the principal’s instructions are borne by the agent acting on his own behalf, then this provision of the contract is considered invalid.

Thus, regardless of whether the agent acts under the terms of the contract on behalf of the principal or on his own behalf, the latter must, in addition to remuneration, reimburse the agent for the costs associated with the execution of the order.

The agent's expenses incurred in connection with the fulfillment of obligations under the agency agreement, if they are subject to inclusion in the principal's expenses, are not taken into account as part of the agent's expenses. Cash, which the agent received as compensation for costs under the contract, are not considered revenue.

If the agency agreement stipulates that the costs are reimbursed by the principal and they are not the expenses of the agent, the principal organization has the right to take into account for tax purposes the costs of reimbursing the agent for the expenses incurred by him, if these costs meet the requirements Ch. 26.2 Tax Code of the Russian Federation.

Can an agent accept expenses for advertising the principal's products that he sells under the terms of an agency agreement? The Letter of the Federal Tax Service for Moscow dated April 13, 2004 No. 26-12/25174 states that if, under an agency agreement, the agent incurs expenses for advertising the goods (works, services) of the principal, they must be carried out at the expense of the principal (the principal reimburses them to the agent) . According to tax authorities, expenses for advertising goods (work, services) of a third party (principal organization) do not comply with clause 1 of Art. 252 of the Tax Code of the Russian Federation, which means that the agent’s expenses for advertising the principal’s goods (works, services) cannot be taken into account as expenses for tax purposes. Has this position changed?

It does not follow from the provisions of the Tax Code of the Russian Federation that advertising costs can be included in expenses only if the taxpayer sells goods that belong to him by right of ownership, and cannot be included in expenses in the case of commission trading under an agency agreement.

If the agency agreement does not provide for the principal to carry out advertising campaigns and advertising expenses are not reimbursed to him, and also provided that the advertised objects belong to the principal, but the advertising itself addresses clients specifically to the agent (it indicates the agent’s address and telephone number), the costs of its implementation may be taken into account by the agent for tax purposes.

What documents are required in the document flow between the principal and the agent?

According to Art. 1008 Civil Code of the Russian Federation During the execution of the agency agreement, the agent is obliged to submit reports to the principal in the manner and within the time limits provided for by the agreement. If there are no relevant conditions in the contract, reports are submitted by the agent as he fulfills the contract or upon expiration of the contract.

Unless the agency agreement provides otherwise, the agent's report must be accompanied by the necessary evidence of expenses incurred by the agent at the expense of the principal.

The principal who has objections to the agent’s report must notify the agent about them within 30 days from the date of receipt of the report, unless a different period is established by agreement of the parties. Otherwise, the report is considered accepted by the principal.

In addition to the report, the fulfillment of the intermediary’s contractual obligations can also be confirmed by drawing up a bilateral act signed by the parties to the contract.

In practice, the report and the act are often drawn up as one document. It is usually called the mediator's report. In it, the intermediary describes his actions under the contract and the expenses incurred in connection with the implementation of these actions, which must be reimbursed to him by the customer, and also provides a calculation of his remuneration and indicates its amount.

Both the service acceptance certificate and the intermediary’s report must contain the mandatory details provided for clause 2 art. 9 Federal Law dated December 6, 2011 No. 402-FZ. The taxpayer develops and approves the forms of these documents independently.

Thus, the main document, in addition to the agreement between the agent and the principal, is the agent’s report on the execution of the agency’s order, to which copies or originals of all necessary documents. Additionally, an acceptance certificate for the agent’s services may be signed.