Accounting with the purchasing agent import usn. Accounting and taxation with an agent-firm on a simplified basis. What does a sample agency agreement for utilities look like under the simplified tax system?

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 of 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 simplified tax system are exempt from VAT (except for VAT on import transactions and under simple partnership agreements, trust management of 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 agent's remuneration amounted to 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 transactions in the first way.*

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

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

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

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

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

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

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

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

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

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

The organization plans to conclude an agency agreement. Under the terms of the agency agreement, the agent (organization) will act on its own behalf. The principal and performers are VAT payers. The agent applies the simplified tax system with the object of taxation “income reduced by the amount of expenses.” The agent, on behalf of the principal, will engage contractors to perform technological work related to equipment maintenance. Settlements with performers are carried out through an agent. What is the procedure for accounting and tax accounting of transactions under the specified agreement for the agent? What is the agent's process for issuing invoices?

Civil aspects

Under an agency agreement, one party (agent) undertakes, for a fee, to carry out 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 (clause 1 of Article 1005 of the Civil Code of the Russian Federation). The procedure for payment and the amount of agency remuneration are, as a rule, established in the contract (Article 1006 of the Civil Code of the Russian Federation).

According to paragraph 2, clause 1, art. 1005 of the Civil Code of the Russian Federation, under a transaction concluded 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.

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 (Clause 1 of Article 1008 of the Civil Code of the Russian Federation). Unless otherwise provided by the agency agreement, the necessary evidence of expenses incurred by the agent at the expense of the principal must be attached to the agent’s report (Clause 2 of Article 1008 of the Civil Code of the Russian Federation).

Since in the situation under consideration, under the terms of the contract, the agent acts on his own behalf, the rules provided for in Chapter 51 of the Civil Code of the Russian Federation for a commission agreement (Article 1011 of the Civil Code of the Russian Federation) also apply to such intermediary relations.

If the object of taxation for the tax paid in connection with the application of the simplified tax system (hereinafter referred to as the Tax) is the income of an organization reduced by the amount of expenses, the tax base is recognized as the monetary expression of income reduced by the amount of expenses (Clause 2 of Article 346.18 of the Tax Code of the Russian Federation ).

When determining the object of taxation under the Tax, taxpayers take into account income from sales determined in accordance with Art. 249 of the Tax Code of the Russian Federation, and non-operating income determined in accordance with Art. 250 of the Tax Code of the Russian Federation (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). In this case, in particular, the income specified in Art. 251 of the Tax Code of the Russian Federation (clause 1, clause 1.1, article 346.15 of the Tax Code of the Russian Federation).

From the norms of Art. 249, paragraphs. 9 clause 1 art. 251 of the Tax Code of the Russian Federation it follows that when forming the tax base for the Tax, agents must take into account in the income from sales only the agency fee paid by the principal for the provision of intermediary services, and income in the form of property (including cash) received by him in connection with the fulfillment of obligations under agency agreement, as well as for reimbursement of expenses incurred for the principal, if such expenses are not subject to inclusion in the agent’s expenses in accordance with the terms of the concluded agreements, are not taken into account (for additional information, see letters of the Ministry of Finance of Russia dated September 30, 2013 N 03-11-06/ 2/40279, dated 09/07/2010 N 03-07-11/378).

Income in the form of agency fees is subject to recognition on the day of receipt of funds into bank accounts and (or) cash desks, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the agent in another way (p 1 article 346.17 of the Tax Code of the Russian Federation).

Along with this, it should be taken into account that the agent organization will not be able to take into account as expenses when forming the tax base for the Tax, expenses in the form of property (including funds) transferred in connection with the fulfillment of obligations under the agency agreement, as well as in payment of expenses incurred for the principal, in particular in payment for the services of hired performers, if such costs are not subject to inclusion in the agent’s expenses in accordance with the terms of the concluded agreement (clause 2 of article 346.16, clause 1 of article 252, clause 9 of article 270 of the Tax Code RF).

When implementing intermediary services on the territory of the Russian Federation, subject to VAT, by organizations that are VAT payers, VAT is determined as the amount of income received by them in the form of intermediary remuneration (clause 1 of Article 156 of the Tax Code of the Russian Federation).

At the same time, organizations applying the simplified tax system are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Art. 174.1 of the Tax Code of the Russian Federation (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

Consequently, in the situation under consideration, the agency fee of the organization applying the simplified tax system will not be subject to VAT. Therefore, in the agency agreement with the principal, it is advisable to indicate that the amount of the agency fee is indicated without VAT, in connection with the application of the simplified tax system by the agent organization.

Since the agent organization in this case is not a VAT payer, it is not obliged to draw up and issue invoices for the amount of agency fees (clause 3 of Article 169 of the Tax Code of the Russian Federation, see also letter of the Ministry of Finance of Russia dated October 24, 2013 N 03-07-09 /44918).

At the same time, agents applying the simplified tax system are not relieved of the obligation to “re-issue” invoices received by them from sellers when purchasing goods (work, services), property rights for the principal on their behalf in the manner established by the appendices to the resolution of the Government of the Russian Federation dated December 26 .2011 N 1137 “On the forms and rules for filling out (maintaining) documents used in calculations for value added tax” (hereinafter referred to as Resolution N 1137).

Please note that persons who are not VAT payers, if they issue and (or) receive invoices when carrying out business activities in the interests of another person on the basis of agency agreements, commission agreements or agency agreements, are required to keep logs of received and issued invoices in relation to the specified activities (clause 3.1 of Article 169 of the Tax Code of the Russian Federation). At the same time, the provisions of Chapter 21 of the Tax Code of the Russian Federation do not impose responsibilities for maintaining a purchase book and a sales book on persons who are not VAT taxpayers.

Invoices issued by executors must be registered by the agent organization in Part 2 of the journal for recording received and issued invoices (clause 11 of the Rules for maintaining a journal for recording received and issued invoices used in calculations of value added tax, approved by Resolution N 1137).

Thus, when drawing up an invoice by an agent purchasing goods (work, services), property rights on his own behalf, the date of the invoice issued by the seller to the agent is indicated. The serial numbers of such invoices are indicated by each taxpayer in accordance with their individual chronology of preparation of invoices (clause “a”, clause 1 of the Rules for filling out an invoice used in calculations of value added tax, approved by Resolution No. 1137).

In the lines of the invoice “Seller”, “Address” and “TIN/KPP of the seller” the name, address, TIN and KPP of the real sellers (performers) are given (subparagraphs “c”, “d”, “e” p. 1 Rules for filling out an invoice used in calculations of value added tax, approved by Resolution No. 1137).

When drawing up an invoice by an agent purchasing goods (work, services), property rights on his own behalf, line 5 indicates the details (number and date of preparation) of payment and settlement documents on the transfer of funds by such an agent to the seller and the principal to the agent (clause " z" clause 1 of the Rules for filling out an invoice used in calculations of value added tax, approved by Resolution No. 1137).

In lines 6, 6a and 6b of “re-issued” invoices, information about the principal is indicated (subparagraphs “i”, “j”, “l” of paragraph 1 of the Rules for filling out an invoice used in calculations of value added tax , approved by Resolution No. 1137), and the columns duplicate data from invoices issued by sellers (executors) in the name of the agent. Such invoices are signed by the agent organization (letters of the Ministry of Finance of Russia dated 10/09/2012 N 03-07-09/136, dated 06/21/2012 N 03-07-15/66).

In addition, the agent must transfer to the principal copies of the original invoices issued by sellers (executors) certified by him (clause 15 of the Rules for maintaining a log of received and issued invoices used in calculations of value added tax, approved by Resolution N 1137, letter Ministry of Finance of Russia dated August 2, 2013 N 03-07-11/31045).

The agent registers “re-issued” invoices to the principal in Part 1 of the journal for recording received and issued invoices (clause 7 of the Rules for maintaining a journal for recording received and issued invoices used in calculations of value added tax, approved by Resolution No. 1137).

In conclusion, we note that the issuance by an agent applying the simplified tax system of invoices to the principal with the allocation of VAT, in our opinion, does not lead to his obligation to pay tax to the budget on the basis of clause 5 of Art. 173 of the Tax Code of the Russian Federation (for additional information, see letter of the Ministry of Finance of Russia dated May 12, 2011 N 03-07-09/11).

Accounting

If the provision of services under intermediary agreements is the main activity of the agent organization, then the agency fee should be considered as income from ordinary activities, otherwise - as other income (clause 4 of PBU 9/99 “Income of the organization” ( hereinafter - PBU 9/99)).

In the accounting of an agent organization, receipts from other legal entities and individuals under an agency agreement in favor of the principal are not recognized as income (clause 3 of PBU 9/99). Similarly, the disposal of assets under an agency agreement in favor of the principal is not recognized as the agent’s expenses (clause 3 of PBU 10/99 “Expenses of the organization”).

Taking into account the provisions of the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, we believe that transactions related to the execution of an agency agreement can be reflected in the accounting accounts of the agent organization as follows way.

An agent on the simplified tax system is a principal on the OSNO. With such an organization of work, you need to be prepared for increased attention from the tax authorities. Why this happens and what nuances need to be taken into account in the work - these topics are discussed in our article.

Agent and principal, commission agent and principal: VAT under different taxation regimes for the parties to the transaction

The agent is engaged by the principal in his own interests to perform any actions. The most common situation is when an agent acts on his own behalf and Ch. 51 of the Civil Code of the Russian Federation (Article 1011 of the Civil Code of the Russian Federation). It follows from this that taxation issues are similar both under the agency scheme and under the work scheme, when the commission agent on the simplified tax system is the principal on the OSNO. Its complexity lies in the fact that an agent (commission agent), who is not a VAT payer, participates in payments for goods whose price includes VAT on his own behalf.

Parties to a transaction using different regimes face 2 situations regarding the accounting and calculation of VAT, depending on which of them applies OSNO:

On OSNO - principal (committent). If, under the operating method “agent on the simplified tax system - principal on the OSNO”, VAT is allocated in invoices issued by sellers to the agent, then he redirects them to the principal on his own behalf and also acts in the opposite case. The same applies to the commission agent and the committent.
It is possible to organize work in which OSNO is used only by the commission agent (agent). If the principal on the simplified tax system is a commission agent on OSNO and VAT, as a result, is charged and paid by the commission agent only for the amount of his remuneration (clause 1 of Article 156 of the Tax Code of the Russian Federation), goods purchased for the principal pass through the commission agent (agent) without accrual VAT.

The topic of our article is the first of these situations.

Legal registration of the relationship between agent and principal: agency agreement

To formalize relations with an intermediary, it is necessary to draw up a number of documents, the most important of which is the contract. It must meet the requirements of Ch. 52 of the Civil Code of the Russian Federation. By default, in many cases, the rules on commission and assignment are subject to application to him, depending on whether the agent has the authority to act on his own behalf or on behalf of the principal.

More information about the preparation of such an agreement can be found in the materials on the website following the links: Agency agreement under the Civil Code of the Russian Federation - essential conditions and types, Agency agreement for the provision of intermediary services.

Particular attention should be paid to the following provisions of the agreement:

Compliance with the essence of agency. Useful information about what features distinguish an agency agreement from related types, and about preventing re-qualification of the agreement is contained in the article at the link: The principal in an agency agreement is...
Economic feasibility of the transaction (attracting new clients, performing actions that are not practical for the principal to carry out independently).
Validity of the procedure for determining remuneration under the contract. How best to do this is described in the article on the website at the link: Amount of agent remuneration under an agency agreement. When indicating the amount of remuneration, it should be noted that VAT is not charged on it.

The legal essence of agency corresponds to the legal requirement that the agent must prepare a report.

Acceptance of agent services: report, acceptance certificate

The report must disclose the content of the services, indicate natural measurements, prices and costs of services. It is accompanied by primary documents confirming the agent’s expenses. In the absence of specific content of the report, there is a high probability of refusal to recognize the actual nature of the expenses for the agent’s services, and in this case they will not reduce the tax base. As such an example, we can cite the resolution of the AS ZSO dated February 16, 2016 No. F04-28821/15 in case No. A70-2021/2015.

The acceptance certificate for the services provided by the agent, if there is a detailed report, can be drawn up in a simple form.

Issuance by the agent of an invoice for the amount of the agency fee

An agent using the simplified tax system does not charge VAT on the amount of remuneration and does not issue an invoice to the principal for the services provided by him under the agency agreement. However, if he does do this, he becomes obligated to submit a VAT return and pay the calculated tax (clause 5 of Article 173 of the Tax Code of the Russian Federation). At the same time, he does not have the right to deduct expenses incurred, since he is not a VAT payer (clause 5 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33).

In turn, the principal has the right to count on a tax deduction, as follows from the resolution of the Constitutional Court of the Russian Federation dated June 3, 2014 No. 17-P. However, to strengthen its position before the tax authority, the principal must:

the presence of a condition for charging VAT on remuneration in the contract;
written confirmation from the agent in free form that VAT has been paid to the budget.

In the absence of evidence of coordination of the parties’ actions and a conscious intention to impose the payment of tax on the agent, the right to deduction may be called into question by the court.

Re-invoicing goods that the agent purchases for the principal

The accrual and payment of VAT on products sold are made by the principal using the OSNO, since the agent on the simplified tax system is not a VAT payer, with some exceptions (import, etc., clause 2 of Article 346.11 of the Tax Code of the Russian Federation). Often, the intermediary is involved in payments for products supplied or purchased by the principal, the price of which includes VAT. The final purchaser of products using OSNO must receive an invoice in order to receive a VAT deduction.

In this case, 2 situations are possible:

sale of goods for the principal;
purchase of goods for the principal.

The procedure for registration in both cases is described in the Rules for maintaining a log of received and issued invoices used in VAT calculations, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter referred to as the Rules). When purchasing goods for the principal, the agent reissues the invoice, having registered it in the appropriate accounting journal (clause 3.1 of Article 169 of the Tax Code of the Russian Federation), with some design features:

Indicate your registration number, but the date specified by the seller.
The details (name, address, tax identification number) of the seller are entered, but the document is signed by the agent on his own behalf.
At the same time, a certified copy of the original document is submitted. If the agent has transferred part of the goods specified in the original invoice, he draws up his own document for this part (letter of the Ministry of Finance of the Russian Federation dated May 14, 2014 No. 03-07-15/11221).

Preparation of invoices when an agent sells goods to a principal

The transfer of goods to an intermediary is not a sale, since ownership of the goods does not transfer. An invoice is not generated at this time. When selling the principal's goods, the agent independently indicates the date and invoice number in accordance with his data and himself as the seller. Since what actually happens is that the principal issues his invoice for the goods at a later date, he puts on his document the same date as the agent and the details of the actual buyer.

This requires an exchange of information between the parties:

the agent provides the principal with copies of his invoices issued to customers;
The principal issues invoices for the agent based on the information provided.

It is advisable to provide in the agency agreement the procedure for the exchange of information and documents between the parties.

Why does an agency agreement attract the attention of tax authorities?

Let's compare the tax result in 2 cases (when making a transaction without the participation of an agent and with the participation of an agent using the simplified tax system):

The buyer purchases the goods at a price of 100 rubles, including VAT 18%, then sells it at a price of 200 rubles. with VAT to a third party.B
input VAT: 100 / 1.18 × 0.18 = 15.25. According to paragraph 6 of Art. 52 of the Tax Code of the Russian Federation we discard 25 kopecks. Input VAT - 15 rubles.
VAT on output: 200 / 1.18 × 0.18 = 30.50. According to paragraph 6 of Art. 52 of the Tax Code of the Russian Federation is rounded to the nearest ruble. VAT on output - 31 rubles.
VAT payable: 31 - 15 = 16 rubles.
Income tax: (200 - 100 - 16) × 0.28 = 23.53, rounded - 24 rubles.
TOTAL taxes payable: 16 + 24 = 40 rubles.
The buyer purchases the goods at a price of 100 rubles, including VAT 18%, then sells it at a price of 200 rubles. with VAT, paying the agent a fee of 50 rubles.
VAT is the same, but the income tax changes, because expenses include payment for intermediary services (subclause 3, clause 1, article 264 of the Tax Code of the Russian Federation): (200 - 100 - 16 - 50) × 0.28 = 9 .52, rounded - 10 rubles.
An agent using the simplified tax system pays 6% on 50 rubles, i.e. 50 × 0.06 = 3 rubles.
TOTAL taxes payable: 16 + 10 = 26 rubles, and 3 rubles. at the agent.

Thus, the participation of an intermediary in a transaction leads to significant savings in income tax. The taxpayer’s task is to justify the receipt of tax benefits.

Challenging the existence of a contractual relationship

The goal of the tax authorities is to identify situations where an intermediary is involved in a transaction fictitiously, in the absence of a real business need. If there is reason to believe that the transactions were carried out formally, and the purpose of the entire scheme is tax evasion, additional taxes are assessed.

A similar case became the subject of consideration by the FAS UO (resolution dated March 18, 2013 No. F09-510/13 in case No. A60-22079/2012). The Court of Cassation recognized the actions of the parties to the contractual relationship as economically justified, and the arguments of the tax authority as unproven.

Both in this case and in others, the good faith of the parties to the relationship is established on the basis of documents confirming the actual fulfillment of obligations and the justification of a reasonable business purpose. At the same time, competent and complete reflection of the obligations and intentions of the parties in transaction documents is of great importance.

So, when involving an intermediary in cooperation, it is necessary to weigh the economic feasibility of the transaction. The principal is obliged to demand a report on specific actions performed under the contract, and for tax accounting purposes, it is necessary to correctly prepare invoices and primary accounting documents, which may include the agent’s report.

What is an agency agreement under the simplified tax system in 2019 is specified in detail in Russian legislation. In particular, it displays many related nuances.

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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.

The obligations 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 transaction conditions.

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 of the Civil Code of 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:

The terms of the agreement in question are divided into several categories - basic and additional	It is customary to include the subject as the main one, and the additional provisions regarding the amount and conditions for calculating remuneration.
Form must be displayed	Between agent and principal
The scope of the agent’s powers according to the agreement must be specified	For example, some transactions can be made on behalf of the principal, and some on behalf of the agent
The scope of restrictions must be provided	Which can be imposed on each participant in the transaction

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 the financial resources of the principals accrue compensation for themselves from the money that is 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 the agent must make payment using his own funds, and the amount will be reimbursed in the future. 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.

The contractors, in turn, have the right to present an invoice to the principals, which is attached to the personal income tax deduction for the agent’s services.

If agents work on their own behalf, the contractor must issue an invoice to the agent within 5 days.

Video: VAT optimization scheme using an agency agreement

After this, another invoice must be issued to the principal, the basis for the formation of which is a document received directly from the contractor.

Important - such documentation is not subject to registration in the Sales and Procurement Accounting Book.