The fundamentals of activities in the field of tourism are regulated by the norms of the Federal Law of November 24, 1996 No. 132-FZ “On the fundamentals of tourism activities in the Russian Federation.” According to Article 9 of the said law, the promotion and sale of a tourism product by a travel agent is carried out on the basis of an agreement concluded between him and the tour operator. In this case, the travel agent acts on behalf of and on behalf of the tour operator, and in cases provided for in the agreement concluded between the tour operator and the travel agent, on his own behalf.
A travel agent can enter into agency agreements and commercial commission agreements with the tour operator. The best way of interaction between tour operators and travel agents is to conclude an agency agreement.
Agency Features
Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal. This is paragraph 1 of Article 1005 of the Civil Code of the Russian Federation. In this case, the principal is obliged to pay the agent remuneration in the amount and in the manner established in the agency agreement (Article 1006 of the Civil Code of the Russian Federation).
Agent's report
Article 1008 of the Civil Code of the Russian Federation provides for the reporting of the agent to the principal. According to paragraph 2 of this article, unless otherwise provided by the agency agreement, the necessary evidence of expenses incurred by the agent at the expense of the principal must be attached to the agent’s report.
The travel agent's expenses are reimbursed by the tour operator in accordance with Article 1001 of the Civil Code of the Russian Federation and are subject to inclusion in the expenses of the principal (tour operator).
The remuneration is set at a fixed amount
Perhaps, under the terms of the agency agreement, the tour operator sets the agency fee in the form of a fixed amount. In this case, by selling a tourism product, the travel agent can receive additional
The contract with the tour operator may indicate that the additional benefit remains at the disposal of the travel agent. That is, a travel agent’s income is formed from agency fees and additional benefits. A travel agent can report an agent with a separate column “additional benefit” or additionally issue an accounting certificate indicating the amount of additional benefit received with reference to the receipt order or for which this income was received, and a reference to the clause of the agency agreement.
In the accounting of a tour operator, the additional benefit remaining at the disposal of the travel agent forms the income of the tour operator and is at the same time reflected in it as part of the costs of paying agency fees.
If the contract does not indicate how the travel agent should dispose of the additional benefit, he should return it to the tour operator. After all, everything received by the agent during the execution of the intermediary contract is the property of the principal, including additional benefits. The agent is obliged to transfer to the principal everything received under the agency agreement, and the principal is obliged to accept (Articles 999, 1000, 1011 of the Civil Code of the Russian Federation).
Tax accounting
According to paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation, when determining the object of taxation for a single “simplified” tax, the following are taken into account:
Income from sales determined on the basis of Article 249 of the Tax Code of the Russian Federation;
Non-operating income determined on the basis of Article 250 of the Tax Code of the Russian Federation.
But the income provided for in Article 251 of the Tax Code of the Russian Federation is not included in the tax base.
In this case, income is recognized on a cash basis. That is, the date of their receipt is considered to be the day of receipt of funds into accounts at and (or) the cash desk, receipt of other property (work, services) and (or) property rights (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).
In accordance with subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base, income in the form of property (including funds) received by the agent in connection with the fulfillment of obligations under the agency agreement is not taken into account. As well as income received to reimburse expenses incurred by the agent for the principal, if such expenses are not subject to inclusion in the agent’s expenses in accordance with the conditions. The specified income does not include commission, agency or other similar remuneration.
According to the provisions of Article 249 of the Tax Code of the Russian Federation, the agent’s remuneration is considered as income from the sale of services.
Confirms that the agent’s income under the simplified tax system includes only agency fees. This conclusion, in particular, is contained in letters dated September 4, 2013 No. 03-11-11/36394, dated April 18, 2013 No. 03-11-11/149, dated November 8, 2012 No. 03-11- 06/2/136.
Previously, the main department also indicated that when concluding an agency agreement, the amounts of money that a travel agent, on the basis of a concluded agency agreement, transfers to the tour operator on behalf of the principal (individual, tourist) are not the income of the travel agent; the object of taxation is only the amount of the remuneration received. This is stated in the letter of the Ministry of Finance of Russia dated November 23, 2007 No. 03-11-04/2/282.
Received by a travel agent as compensation for expenses incurred under an agency agreement, when determining the tax base, are not taken into account as part of the travel agent’s income, if the expenses that are reimbursed were not included in the agent’s expenses (letter of the Federal Tax Service of Russia dated March 7, 2006 No. 20-12/19605).
The additional benefit remaining at the disposal of the travel agent is taken into account for taxation as part of non-operating income. This was stated in the letter of the Federal Tax Service of Russia for Moscow dated December 14, 2005 No. 18-12/3/91935.
In some cases, contracts between a tour operator and a travel agent are concluded in such a way that they contain an instruction to sell tours at fixed prices. If a tourist product is sold at a discount, without agreement with the tour operator, the agent’s expense in the form of the amount of the discount provided is not taken into account for tax purposes. In this case, the agent’s report reflects the remuneration without taking into account the discount.
In this case, the travel agent takes into account in taxable income the agency fee received for the provision of services for the sale of tourism products, to the extent provided for in the agency agreement. This clarification is contained in the letter of the Federal Tax Service of Russia for Moscow dated December 18, 2009 No. 16-15/133970.
But if a discount is provided to the buyer under a sales contract, it reduces taxable income. That is, the agent’s income under the simplified tax system from sales is taken into account in the amounts actually received, taking into account discounts provided to buyers (letter of the Ministry of Finance of Russia dated March 11, 2013 No. 03-11-06/2/7121).
Simplified companies can provide intermediary services by concluding agency agreements. In this case, the performer is called the “agent”, and the simplifier who instructed the agent to perform certain actions is called the “principal”. We will tell you in our consultation what features of taxation under simplified agency agreements.
What is an agency agreement
An agency agreement is an agreement between an agent and a principal in which the agent undertakes, on behalf of the principal, to perform certain actions for a fee. An agent can act both on his own behalf and on behalf of the principal, but always acts at the expense of the latter (Clause 1 of Article 1005 of the Civil Code of the Russian Federation). For example, under an agency agreement, the principal instructs the agent, for a fee, to purchase equipment specified by the principal and deliver it to the warehouse.
Since the agent always acts at the expense of the principal and in his interests, within the time period established by the contract, he is obliged to submit to the principal a report on the fulfillment of the contract and attach documents confirming the expenses incurred by the agent in the interests of the principal.
Principal on the simplified tax system: income and expenses
Amounts transferred by the principal to the agent for the execution of the contract are not taken into account in the principal’s expenses until the services are provided by the agent. After all, the simplified tax system takes into account not just payments, but costs after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation). The amounts of payments returned by the agent are not taken into account in the principal's income. How the amounts sent to the agent for the execution of the contract will be taken into account in the future will depend on the subject of the contract. If the agent purchased goods for the simplified principal with the object “income minus expenses,” then the latter will take them into account in expenses as they are sold (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation). If fixed assets were purchased, then expenses will be recognized until the end of the current year (clause 3 of Article 346.16 of the Tax Code of the Russian Federation). The situation is different with the agency fee transferred by the principal to the agent as part of the principal amount for the execution of the agency agreement: it will be recognized as the principal’s expenses in accordance with the terms of its accrual under the agreement - as a rule, on the basis of the agent’s report, where this fee will be indicated (clause 24 Clause 1 of Article 346.16 of the Tax Code of the Russian Federation). If the remuneration is paid to the agent later, separately from the main amount transferred for the execution of the agency agreement, then it will also be recognized in the expenses of the simplifier only after payment.
Agent on the simplified tax system: income and expenses
Funds received by the agent for the execution of the contract are not recognized as his income (clause 1.1 of Article 346.15, clause 9 of clause 1 of Article 251 of the Tax Code of the Russian Federation). Only his remuneration will be taken into account in the simplified person’s income. The timing of recognition of this fee will depend on the terms of the agency agreement. If the remuneration is transferred to the agent as part of the amounts for the execution of the contract, then the agent must independently allocate the amount of his remuneration and reflect this income in KUDiR. If the remuneration is paid by the principal separately, then the simplifying agent will reflect it in the income at the time of receipt of the remuneration, and not the amount transferred to him for the execution of the contract.
VAT and agency agreement
Since payers on the simplified tax system are exempt from the obligation to pay VAT (except for certain cases) (clause 2, clause 3 of Article 346.11 of the Tax Code of the Russian Federation), the simplified agent does not allocate VAT in the amount of his remuneration. Principals and agents transferred to the simplified tax system also do not draw up invoices on their own behalf.
However, since the agent can provide services to the principal by entering into relations with general authorities, he is faced with VAT and invoices issued to him or directly to the principal. If the agent acts on behalf of the principal, then invoices received from sellers are already addressed to the principal. Therefore, the agent simply transfers these documents to the principal within the time frame stipulated by the contract.
If the simplified agent acts on his own behalf and purchases goods for the simplified principal from a VAT payer, he issues an invoice to the principal on behalf of the seller, transferring data from the previously received invoice. In this case, the invoice number is indicated by the agent independently, taking into account his individual chronology. The agent registers the invoices received from sellers in the Journal of Received and Issued Invoices with transaction type code 01 and fills out the section “Information on intermediary activities...”. This Journal is submitted to the Federal Tax Service on a quarterly basis no later than the 20th day of the month following the expired quarter (clause 5.2 of Article 174 of the Tax Code of the Russian Federation).
If the agent is on OSNO, and the principal is on the simplified tax system
If the agent is a general agent, the procedure for re-issuing invoices received from sellers will be similar to that described above. The only difference will be that the agent will issue invoices on his own behalf for the amount of his remuneration. However, the agent does not register an invoice for the amount of his remuneration in the Register of Received and Issued Invoices (clause 3.1 of Article 169 of the Tax Code of the Russian Federation). The VAT presented by the agent, the simplified principal with the object “income minus expenses”, will be able to take into account in the usual manner in the expenses of the simplified tax system (
Question
The organization is on the simplified tax system of 15%. Is it possible to include in expenses the agency fee paid by the Organization-Principal to the Agent for searching and attracting clients, agreeing with them on draft contracts and concluding contracts with them in the future on behalf of the Organization-Principal. The remuneration is calculated as a certain percentage of the amounts received by the Principal on the account from the Clients. Every month the Agent submits a report on the work done and indicates the amount of remuneration.
Answer
The principal has the right to include the amount of remuneration paid to the agent as expenses after approval of the agent’s report (clause 24, clause 1, article 346.16, clause 2, article 346.17 of the Tax Code of the Russian Federation). At the same time, for tax purposes, the amount of “input” VAT related to remuneration is also taken into account (clause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).
Simplified tax system for settlements with an agent on prepayment terms (in advance)
The amounts of prepayment (advance payment) transferred to the agent (withheld by him) are not included in the principal’s expenses. This is due to the fact that when applying the simplified tax system, expenses are recognized as expenses after they are actually paid. Payment means the termination of the principal’s obligation to the agent, which is directly related to the provision of intermediary services (clause 2 of Article 346.17 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 04/03/2015 N 03-11-11/18801). As of the date of transfer of the prepayment (advance payment), such an obligation has not arisen and the costs have not yet been incurred. Consequently, if the agency fee is paid in advance (in advance), the corresponding amount is included in expenses after the provision of intermediary services (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
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Let's look at what general provisions the agreement with agency orders and commission has, what is different, and how the provision of services is reflected in accounting.
Basic information
Knowing what they are will be useful to accountants and company management, because many have to use the services of agents or provide intermediary services to principals.
What does the legislation of the Russian Federation say about this? How are transactions formalized and what rights does each party have?
Definition
An agency agreement is understood as an agreement in which one party (agent) for payment carries out actions of a legal or other nature on behalf of other parties (principals).
Agents conduct their activities on their own behalf (at the expense of the principals) or on behalf of the principal (at his own expense).
Since agents conduct legal activities and also carry out other operations, it is worth determining what is included in the concept of “others”. This:
- carrying out inspections of incoming products;
- monitoring the shipment of goods to recipients;
- actions of a substantive and factual plan, etc.
When concluding an agency agreement, the following legal relations are assumed to be established:
- between principals and agents;
- between agents and third parties;
- between principals and third parties.
Making a deal
When drawing up an agreement, it is worth focusing on the general procedure for the form of the transaction and the agreement, since the legislation does not specify special requirements.
The obligations of agents to provide legal services on behalf of the principals, in contrast to the rights of attorneys, can only be secured in contracts that are drawn up in writing.
There is no need to issue . When drawing up an oral agreement, it is mandatory to issue a power of attorney.
Actions of a legal nature entail legal consequences: the emergence, change, termination of civil powers. Actual actions have no consequences.
Thus, the agent must search for a potential partner, organize negotiations, and study the market in order to identify the most favorable conditions for the transaction.
All powers can be transferred to the principal after the transaction is concluded. Provided that the services are provided on behalf of the principal, then the powers will arise from the principal, bypassing the agents.
Agency agreements are not limited to traditional ones. When drawing up agency agreements, you can also conclude.
In this case, all obligations may be assigned to third parties. But at the same time, the subagent does not have the opportunity to organize transactions on behalf of the principals, except for those situations that are specified in.
Legal grounds
The specifics of drawing up agency agreements and actions based on them are stipulated in Russia.
If the amount is not specified, then the amount of remuneration is determined according to the tariffs for similar types of services.
Unless another payment procedure is specified in the agreement, the principal must transfer the amount to the agent within 7 days from the date of submission of reports for past periods.
Both parties can create restrictions on the law in relation to each other (), if this is stated in the documentation.
In accordance with Art. 1007, paragraph 3 of the Civil Code, it is prohibited to establish provisions in agency agreements that will allow the sale of products, the provision of services and work to certain consumers or those consumers who live in the specified territory.
When executing contracts, agents must prepare reports on their activities to the principals in accordance with the procedure specified in the document.
Otherwise, the report is provided as the conditions are met or after the end of the contract ().
Certificates of expenses incurred are attached to the reports. If the principal has objections to the reporting of agents, then the principal has 30 days to inform about this.
Agency agreements under a simplified taxation system
Agency agreements under the simplified tax system are a common occurrence in the activities of enterprises that apply this taxation regime.
What nuances should be taken into account when drawing up an agreement and fulfilling the conditions specified in it for the object “income” and “income minus expenses”?
Agent's income
For example, according to the terms of the agreement, agents must conclude contracts for organizing advertising and for conducting the affairs of principals that are related to assignments.
A person has the right to choose profit or profit as an object, which is reduced by expenses ().
According to the regulations of the Russian Federation, when determining profit, a taxpayer using the simplified tax system must rely on the provisions of,.
This means that all funds received by the agent when providing services in accordance with the agency agreement cannot be included in the single tax base.
The income (which is taxable) of simplified agents will be considered remuneration. Payers of the simplified tax system use the cash method when calculating profits.
Typically, agents who enter into contracts for the principals' money charge a fee from the funds received for the execution of the contract.
Due to this, all payments (remunerations) to agents are profits received from the principals.
The contract may indicate that the agent pays for the advertising campaign using personal funds, and then the amount is billed to the principals for reimbursement of costs.
These funds will also be income. Remuneration amounts may be included in the amount of compensation paid by the principals.
For example, the agent (“Venus”) works on a simplified system. The enterprise was created on 08/1/05, an agency agreement under the simplified tax system (6%) with the Orion company was drawn up on 08/15/05, according to which “Venera” must organize an advertising campaign.
12 thousand were paid for services. This amount is included in the funds (112 thousand rubles) transferred according to the terms of the contract.
Video: what will happen if the simplified tax system is not paid quarterly
On August 19, 2005, Venera LLC paid 100 thousand for the posters produced. These figures will not be reflected in the Book of Profits and Expenses.
Payment to staff (August-September) – 800 rubles. Insurance – 224 rubles ((800 + 800) * 14 percent). Insurance – 3 rubles ((800+800) * 0.2 percent).
The payer who has chosen income as an object can reduce the single tax on the insurance premium, but not more than 50 percent.
The tax amount for the 3rd quarter is 720 rubles (12 thousand * 6%), and 50 percent is 360 rubles. The contribution amount is less, which means that the single tax is reduced by the amount of insurance.
Calculation:
720 – 224 = 496 rubles.
Agent expenses
Simplified organizations also use the cash method when accounting for costs, if the object of taxation is income minus expenses ().
To determine the tax base for the single tax, agents using the simplified tax system must take into account the nature of the costs incurred. An agent using the simplified tax system (15%) must form a budget of costs, which is associated with the implementation of the terms of the order.
Expenses are incurred from our own funds, with invoices periodically issued to the principals to reimburse costs. Let's return to the example of an agency agreement for an advertising campaign.
Agents do not have the right to recognize expenses for advertising the principals' products as expenses, which are taken into account when calculating the amount of the single tax if, according to the agreement, they must be reimbursed.
Nuances for VAT
Organizations using the simplified tax system do not have to pay VAT (), which means that when providing services they do not have the right to charge such a tax on their price.
Agents on the simplified tax system also cannot issue to principals, where VAT is allocated, messages and.
In such situations, businesses that use the services of agents may have difficulties with input VAT on products purchased with the participation of agents.
What to do? There must be a provision in the contract that the agents will act on behalf of the principals.
Contractors will be able to submit invoices to principals, who will deduct value added tax on agent services.
If agents act on their own behalf, the contractor must issue an invoice to the names of the agents within 5 days ().
Then another invoice will be issued to the principals, the basis for which was the document received from the contractor.
There is no need to register such documentation in the Book of Sales and Purchases ().
Reflection of agency agreements in accounting (postings)
In agent accounting, revenue related to intermediary services is considered profit from ordinary operations ( – ).
Such amounts are reflected using account 90 (reflects sales), subaccount 90-1 (revenue).
Account 76-5 is also used here to carry out settlements with debtors and payable companies, and a sub-account for making settlements with principals.”
The following accounts are also used:
All transactions are divided into the following groups:
- contracts are concluded with the buyer for the sale of products.
- contracts are concluded with the supplier of material assets for the principals.
The specifics of accounting depend on the subject of the contract. In accounting, revenue is reflected only after the agents’ report on fulfilled duties under agency agreements is received.
The report will be confirmation that all conditions for recognizing revenue in accounting, as specified in clause 12 of PBU 9/99, have been met:
- the enterprise can receive such revenue, which is confirmed by the provisions of the contract;
- the amount of revenue is determined;
- there is confidence in increasing economic benefits when performing a certain operation;
- ownership of goods passes from the company to buyers;
- costs are determined.
The principal uses the following accounts:
| Check | Content |
| 45 | For shipped products (when transferring the goods, the amount is transferred from Kt 41 to Dt 45) |
| Account 90, sub-account 90-1 | When acquiring ownership rights to products by the buyer |
| Dt 90 subaccount 90-2 Kt 45 | Sales and their cost, as well as products that were shipped |
| Score 44 | The amount due to the agents under the contract, which is the amount of sales expenses |
| Score 76-5 | Payments to debtor and creditor organizations - amounts of agent remuneration. A sub-account is opened to determine the amount of payment as remuneration |
Agency agreement under the simplified tax system - income minus expensesallows the simplifier to shift part of the functions of buying and selling goods to the intermediary, but requires special knowledge. Find out what such an agreement is and what nuances need to be taken into account in our article.
What is important for a simplifier to know when concluding an agency agreement (conditions on the agent’s remuneration, form and timing of reporting, etc.)
In order for a simplifier to sell or buy goods through an agent, he must take into account 2 types of organizational and accounting requirements:
- to draw up an agency agreement (AD);
- to the recognition of income and expenses arising from the execution of AD.
To fulfill the first group of requirements (to the content of the subject of the AD, the delimitation of the rights and obligations of the parties and other nuances), the simplifier must take into account the norms of the Civil Code of the Russian Federation.
For example, when registering an AD, you need to pay attention to the following:
- the terms of the contract are divided into basic (the subject of the contract) and additional (the price of the AD and the timing of its execution), including one of the conditions of the AD - the amount and terms of payment of the agency fee;
- it is necessary to clarify the form of agency relations - the agent can perform actions on behalf of the principal or on his own behalf;
- the degree of authority of the agent should be specified - in the AD it can be stipulated that the agent carries out part of the transactions on behalf of the principal, and part - on his own;
- It would not be superfluous to detail the possible restrictions - they can be imposed on one or both parties to the AD (for example, a condition on the performance of the service personally by the agent without concluding subagency agreements).
It would be a good idea to specify the composition and key aspects of the content of the agent’s report in the contract.
What you should not forget about when preparing an agent’s report - see the article .
If settlements with customers occur with the participation of an agent (through his current account or cash desk), it is important to register in the AD the period during which the agent is obliged to inform the principal about the funds received - the timeliness of including the principal’s revenue in income largely depends on this.
For accounting entries when performing AD, see the article .
The second group of requirements that the simplifier needs to remember when executing AD is provided for in Chapter. 26.2 of the Tax Code of the Russian Federation (more on this in the following sections).
A simplifier sells goods through an agent
The use of an agent’s services when selling goods from a simplified customer generates both income and expenses:
- according to paragraph 1 of Art. 346.15 Tax Code of the Russian Federation - income from the sale of goods;
- according to sub. 23 clause 1 art. 346.16 of the Tax Code of the Russian Federation - expenses in the form of the purchase price of goods;
- according to sub. 24 clause 1 art. 346.16 of the Tax Code of the Russian Federation - for payment of remuneration to the agent;
Learn about the intricacies of accounting for agency fees when combining modes from the message posted on our website .
- according to sub. 8 clause 1 art. 346. 16 of the Tax Code of the Russian Federation - expenses for VAT paid to the agent (in terms of remuneration);
The material will tell you how to take into account “outgoing” and “incoming” VAT in a simplified manner.
- expenses related to reimbursement of other agent expenses.
The simplified customer includes expenses for AD if:
- money transfers made to the agent are on the authorized “expenditure” list of the simplifier;
- the agent submitted documents confirming the expense (clause 2 of Article 346.16 of the Tax Code of the Russian Federation).
The simplified customer reflects the income received through the AD and the expenses incurred in KUDiR based on the following:
- income from the sale of goods through an agent:
- is recognized on the day of receipt of money from the buyer (clause 1 of Article 346. 17 of the Tax Code of the Russian Federation) - if the agent does not participate in the settlements;
- at the time the intermediary receives money from the buyer - if payments are made through an agent;
- the recognized amount of income is the sales value of goods reflected in the agent’s report (clause 1 of Article 346.15 of the Tax Code of the Russian Federation);
- if advances are received from the buyer for an upcoming delivery, they should be taken into account in the income of the simplified customer also on the date of receipt of money.
Expenses are taken into account in the usual manner for a simplifier.
What to take into account when filling out the KUDiR - see the material .
Agent acquires property for a simplified person
The process of using the services of an agent when purchasing goods is associated with the occurrence of 3 groups of expenses:
- purchase expenses - they include the cost of purchased property, goods or other valuables;
- tax expenses - consist of amounts of “input” VAT transferred to the supplier and (or) agent;
- intermediary costs - related to the payment of remuneration to the agent and reimbursement of amounts associated with the execution of the AD.
Expenses included in these groups reduce the income of the simplifier in accordance with clause 2 of Art. 346.18 Tax Code of the Russian Federation. The following accounting scheme is used:
- inclusion of expenses related to AD into the tax base of the simplified customer is made after their payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation);
- The procedure for accounting for intermediary remuneration depends on the type of property acquired by the agent for the simplified customer:
- according to sub. 5 p. 1 art. 346.16, paragraph 2 of Art. 346.16, paragraph 2 of Art. 254 of the Tax Code of the Russian Federation - if, with the help of an agent’s services, inventories are purchased (the agent’s remuneration is included in the initial cost of inventories);
- according to sub. 23-24 clause 1 art. 346.16 of the Tax Code of the Russian Federation - when purchasing goods (agent’s remuneration is taken into account as a separate type of expense);
- according to sub. 1 clause 1 and clause 3 art. 346.16 of the Tax Code of the Russian Federation - when purchasing fixed assets and intangible assets (the agent’s remuneration is included in the initial cost of the asset).
VAT accounting scheme:
- as a separate expense (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation);
- as part of the initial cost of acquired fixed assets and intangible assets (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).
How does the purpose of the OS affect the simplified recognition of its cost in expenses - see the material .
The nuances of taking into account additional benefits in simplified terms
An additional benefit (AD) when executing an AD arises if the agent made a transaction on terms more favorable than those provided for in the contract.
When purchasing (selling) goods through an intermediary, the following must be taken into account in terms of DV recognition:
- DV may appear if the agent succeeds in:
- sell goods at a price higher than stated in the AD;
- buy goods at a price less than stipulated in the contract.
- The distribution of the received DV between the customer and the agent occurs according to the algorithms provided for in the AD, or equally - if there are no preliminary agreements regarding the DV.
- The entire amount of DV is the property of the simplified customer, so he must increase his income with it.
- Reduce the above income by the amounts of his part of the DV transferred to the agent (subclause 24, clause 1, clause 2, article 346.16, clause 1, article 252 of the Tax Code of the Russian Federation). In order to avoid a conflict with regulatory authorities regarding the recognition of additional benefits due to the agent as expenses, it is recommended to indicate in the contract that the additional benefit is recognized as a variable part of the agent’s remuneration.
Example
In January 2018, Bytkhimservice LLC formed a joint venture with Khimtorg LLC to sell its products. The customer applies the simplified tax system, the agent is on the OSNO. According to the terms of the AD, the agent undertakes to sell the customer’s products at a price not lower than RUB 3,126. for a unit. The agent's remuneration consists of a fixed and variable part: the fixed part is 12% of the amount of products sold. In the presence of DV, distribution is made in a 50/50 ratio. The additional benefit due to the agent is a variable part of the agent's remuneration. Khimtorg LLC, thanks to an effective logistics system and with the help of modern marketing techniques, was able to sell products at a price of 3,810 rubles. for a unit. DV calculations are presented in the table:
Bytkhimservice LLC transferred 2 amounts to the settlement account of Khimtorg LLC:
- DV = 1,843,380 rub.;
- agent remuneration (12% of the sales amount) / RUB 2,464,308. (RUB 20,535,900 × 12%).
In KUDiR in January 2018, the simplified customer reflected the following information related to AD (other income and expenses of the simplified company, including the purchase price of goods, are not considered in this example):
Income:
- revenue from product sales - RUB 20,535,900;
- the additional benefit received by the customer is included in sales revenue.
Expenses:
- agency fee - RUB 2,464,308.
- additional benefit transferred to the agent - RUB 1,843,380.
Results
If a simplifier purchases (sells) goods or other property through an agent, he needs to thoroughly think through all the terms of the agency agreement, as well as organize timely and correct reflection in the KUDiR of information related to the execution of the agreement.