Possibilities / 24.07.2021

Agency agreement taxation usn. An agent on the sleep side should take into account only the agency's fee in income. The remuneration is set at a fixed amount

Agency agreements are transactions that are concluded with the participation of third parties who act as intermediaries between sellers and buyers and contribute to the successful implementation of transactions. Consequently, this is an agreement between the principal and the agent, under the terms of which the agent, for a certain fee, performs certain operations, proceeding from the instructions of the principal or at the expense of his funds. Such blood pressure is used for construction, translation, etc.

Ways of carrying out the work

The agent works in two ways:

Concludes and conducts a transaction on his own behalf, draws up all the documents on himself. Sometimes the third party doesn't even know that they are working with an intermediary. All claims and issues are resolved without the participation of the principal (Chapter 5 of the Civil Code of the Russian Federation).
The agent acts on behalf of the principal: all documents are drawn up for him. The agent acts as an intermediary, he does not have any obligations under the transaction (Chapter 49 of the Civil Code).

But no matter how the agents act, they always carry out operations at the expense of the principals (clause 1 of article 1005 of the Civil Code of the Russian Federation). Therefore, they are obliged on time with the attachment of the necessary documentation for expenses.

The legal basis for agency contracts is reflected in Chapter 52 of the Civil Code. In some cases, the agent can act simultaneously on his own behalf and on behalf of the principal in the execution of one transaction.

Advantages and Disadvantages of Collaboration

The presence of an agent complicates accounting, but this is offset by the fact that this increases the benefit for all parties to the contract.

With the help of agents, it is possible to expand the geography of the business, to successfully solve problems that do not directly relate to production, for example, advertising issues, legal services, and finding clients. The principal's income increases accordingly.

Such deals are no less profitable for the agent:

He gets the opportunity to freely, without investing funds, use the product of the principal and receive his commission for this.
the tax burden is reduced, that is, not all amounts received under the contract are considered income, but only those received in the form of commission for agency services.

Formation of agent's profit

The agent's income is formed from the money received from the principal in accordance with the signed agreement (Article 1006 of the Civil Code of the Russian Federation). The reward amount is issued in several ways:

An agreement is concluded for the agent to receive a specific amount for the transaction. This is beneficial to the principal: he knows exactly the amount of expenses. But the agent will not be able to bail out more than a predetermined amount, so such an agreement is not always beneficial for him.
An agreement is signed to receive interest from the total volume of the transaction. It is quite profitable for the agent: he has the ability to sell more and get a larger amount of money. For example, if an agent gets 10% from the sale of each unit of goods (for example, a vacuum cleaner for 12,000 rubles), then by selling 10 vacuum cleaners, he will earn 12,000 rubles.
A markup is provided for the original price of goods and services. The principal fixes the selling price, but the maximum is not limited. Therefore, the agent is motivated to sell at a higher price and help out more. That is, if the principal has set an initial price for vacuum cleaners of 12,000 rubles, and the agent sells them for 14,000 rubles, then by selling 10 pieces, he will rescue 20,000 rubles.

Money can be paid at different times:

The agent's service is prepaid by the principal.
The agent keeps his remuneration, the rest is transferred to the principal's account.
The principal pays for the agent's work upon completion of the transaction. If a specific period is not specified - within 7 days.

Taxation

According to the Tax Code of the Russian Federation (clause 41, clause 1 of article 146), the provision of various types of services is subject to value added tax (). The tax base is established on the basis of clause 1 of this article.
In accounting, revenue under an agency agreement is considered as income from ordinary activities (PBU 9/99). Agency contracts and services are available to intermediaries,.
Where 2010 income code “civil income, excluding copyright” applies.

Accounting for income by blood pressure

For the principal applying the simplified tax system, income arises at the time the funds are received to, the electronic wallet or the agent's cash desk.
At the same time, according to the law, the agent, after receiving money from the sale of a product or service, is not obliged to notify the principal that the money is already in his account. Therefore, it is necessary to prescribe in the contract a clause on the timely notification of the principal by the agent about the receipt of money from the sale of goods.
At the end of the month, the agent prepares and sends a report to the principal on the payments received. After reviewing the report, the money received from the buyer is transferred to the principal's account the next month. These funds are accounted for at the time they enter the bank account.
The agent accounts for the agency's fee as income.
- This is done immediately after receiving the advance payment for the performance of the contract, if the remuneration is included in this payment.
- If the remuneration is received separately, then it should be taken into account at the time of receipt.

This video will tell you about the agency agreement, including accounting for income under it:

Features of accrual with STS

According to the simplified system (and the USN DFID), all expenses are accounted for after they have been paid in fact (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Not subject to accounting:

money transferred to the agent in advance for the fulfillment of the contract;
the amount of payments that are returned by the agent.

Further accounting of the amounts that are sent to the agent to fulfill the contract depends on the conditions prescribed by the contract and the subject of the contract:

When purchasing goods for the principal on the object "", the accounting of the amount of expenses is carried out after the sale (clause 2 of clause 2 of article 346.17 of the Tax Code).
When expenses are taken into account until the end of the year (clause 3 of article 346.17 of the Tax Code).

When the agency fee is transferred as part of the total amount for the performance of the contract, it is subject to accounting by the principal in the expenses under the terms of its accrual under the contract. Usually, the basis for accounting is the agent's report, where this amount will be fixed (subparagraph 24 of paragraph 1 of article 346.16 of the Tax Code).
In case of a later (separately from the principal amount for the performance of the contract) transfer of the amount of remuneration, it is indicated in the agent's expenses upon transfer.
The agent's income includes only his remuneration. Money received in advance for the execution of the contract does not apply to it (clause 1.1 of article 346.15, clause 9 of clause 1 of article 251 of the Tax Code).

The remuneration is recognized as income based on the terms of the contract. If the amount of remuneration is transferred together with fixed assets for the fulfillment of the contract, then the agent independently allocates his remuneration and reflects it in. If the fee is received separately, the simplified agent registers the amount at the time of receipt.

Question

The organization is on the USN 15%. Is it possible to include in the expenses the agency fee paid by the Principal Organization to the Agent for finding and attracting clients, agreeing with them draft contracts and concluding contracts with them in the future on behalf of the Principal Organization. The remuneration is calculated in a certain percentage of the amounts received by the Principal via bank account from the Clients. On a monthly basis, the Agent submits an Act-report on the work done and indicates the amount of remuneration.

Answer

The principal has the right to include the amount of the remuneration paid to the agent in the composition of expenses after the approval of the agent's report (clause 24, clause 1 of article 346.16, clause 2 of 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 (subparagraph 8 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation).

STS in settlements with an agent on a prepayment basis (in advance)

The amounts of the prepayment (advance) 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 costs after their actual payment. 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 03.04.2015 N 03-11-11 / 18801). As of the date of transfer of the prepayment (advance), 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 the expenses after the provision of intermediary services (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

General points

An agency agreement entails the need for knowledge of many nuances that make it possible to draw up it without any special difficulties.

Basic concepts

Due to the fact that agents carry out legal activities, as well as other various operations, you should understand the terminology “others”.

implementation of various types of checks on the accepted goods;
control over the dispatch of any cargo;
operations of the actual or the same subject plan, and so on.

In the process of drawing up the document in question, relations 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 in question, it is necessary to refer to the generally accepted procedure regarding the form of the agreement and the transaction itself, since special requirements are not reflected in Russian legislation.

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

In this case, there is no need for a notarized power of attorney. In the case of a verbal agreement, the power of attorney is mandatory.

Legal operations have legal consequences:

formation;
amendments;
revocation of any civil powers.

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

searching for potential partners;
collect meetings;
analyze the market in order to find favorable terms of the transaction.

An agency agreement under the simplified tax system, income from the principal can give him authority 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 orders and various commissions.

During the period of drawing up the agency agreement, a sub-agent agreement may additionally be signed. In this case, all circumstances, without exception, can 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 that are stipulated in Art. 178 of the Civil Code of the Russian Federation.

Legal Aspects

The specifics of the formation of 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 influenced by how the agreement is formed.

During the conclusion of a transaction with third parties on their own behalf at the expense of the principals' money, agents are vested with all rights and obligations.

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 the 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 Ch. 49 of the Civil Code of the Russian Federation regarding the contract of order.

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

Simplified taxation agreement

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

What an entrepreneur needs to know

Russian legislation does not prohibit entrepreneurs who use the simplified tax system to draw 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 in question 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 under consideration are divided into several categories - main and additional.	It is customary to refer to the main subject, and to the additional - provisions regarding the amount and conditions for calculating remuneration
The form is necessarily displayed	Between agent and principal
The scope of the agent's powers according to the agreement must be specified	For example, some of the transactions can be made on behalf of the principal, and some on behalf of the agent.
The scope of restrictions is necessarily provided	Which can be imposed on each participant in the transaction

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

Agent income

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

to organize an advertising campaign;
at the command of various affairs of the principals, which are directly related to 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 law, when establishing income, taxpayers on 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 the money 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 act as remuneration. Tax payers under the simplified tax system apply the cash option during the period of income determination.

In most cases, the agents who sign the contract for the principals' financial resources accrue remuneration 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 that is received from the principals.

The agreement allows the possibility of displaying that the agent must pay for his own funds, and in the future the amount is compensated. These types of expenses will act as income.

Nuances with VAT

Companies under the simplified tax system are not required to pay VAT. Based on this, in the process of providing services, they have no 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, where VAT is displayed, as well as keep a book of records of purchases and sales.

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

What to do in sub-frontal situations? The agreement must indicate the Provision according to which the agents will further act on behalf of the direct principals.

The performers, in turn, have the right to present an invoice to the principals, which are attached to the personal income tax deduction for the services of the agent.

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

Video: VAT optimization scheme using an agency agreement

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

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

What does a sample of an agency agreement for utilities under the simplified tax system look like?

The agent withheld the remuneration from the proceeds: how can the principal take into account these amounts on the “profitable” simplified tax system?

The Ministry of Finance of Russia, in a letter dated 28.01.19 No. 03-11-11 / 4474, considered the issue of accounting by the principals applying the simplified taxation system of the amount of agency fees. In particular, the authors of the letter explained that the agency fee withheld by the agent from the proceeds received from the buyers does not reduce the principal's income on the simplified tax system with the object of taxation in the form of income.

Clause 1 of Article 346.15 of the Tax Code of the Russian Federation states that “simplified persons” determine income in the manner established by clauses 1 and 2 of Article 248 of the Tax Code of the Russian Federation. In this case, the income specified in article 251 of the Tax Code of the Russian Federation is not taken into account. Article 251 of the Tax Code of the Russian Federation does not provide for a decrease in the principal's income by the amount of the agency fee.

At the same time, clause 1 of Article 248 of the Tax Code of the Russian Federation classifies income from the sale of goods (works, services, property rights) and non-sales income to the taxpayer's income. Income from sales is determined in accordance with the procedure established by article 249 of the Tax Code of the Russian Federation. According to clause 2 of Article 249 of the Tax Code of the Russian Federation, income from sales is revenue from the sale of goods (work, services), both of its own production and previously acquired, as well as revenue from the sale of property rights. Wherein sales proceeds are determined based on all receipts related to settlements for goods sold (work, services or property rights).

The Ministry of Finance draws the following conclusion from the mentioned norms of the Tax Code of the Russian Federation. The principal on the simplified tax system with the object of taxation in the form of income cannot reduce income by the amount of the agent's fee retained by the agent from the proceeds from sales received from buyers.

The principal on the simplified tax system includes in income the entire amount of revenue received by the agent

The Tax Code of the Russian Federation does not provide for a decrease in the income of principals by the amount of remuneration paid by them to agents. Therefore, the income of the principals applying the simplified tax system with the taxable object in the form of income should not be reduced by the amount of the agency fee retained by the agent from the proceeds from sales received from the buyers of the goods.

In this case principal's income is the entire amount of proceeds from the sale of services received by the agent.

Note: Letter of the Ministry of Finance of the Russian Federation No. 03-11-11 / 28 dated 01.24.2013

The moment of occurrence of the principal's (principal's) income from the agent (commission agent)

LLC applies the simplified tax system with the object of taxation "income".
The LLC has entered into an agency agreement, under which the agent accepts and transfers payments from individuals for the communication services provided by the LLC.
Under the terms of the agency agreement, at the end of the reporting month, the agent prepares and sends to the LLC a report on the payments accepted.
Based on the results of consideration of the agent's report, the funds received by him are transferred to the principal's current account as early as the next month.

What circumstance should determine the moment of receipt of income by the LLC (principal) for tax purposes - by the date of receipt of funds from the agent to the current account (to the cashier's office) or by the date the agent compiles a report on accepted payments?

The procedure for recognizing income when taxpayers apply a simplified taxation system is established by the Tax Code of the Russian Federation. So, the date of receipt of income is the day of receipt of funds in bank accounts and (or) at 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) ... Separate provisions governing the procedure for determining income by taxpayers-principals applying the simplified taxation system, Ch. 26.2 does not contain the Tax Code of the Russian Federation.

Thus, date of receipt of income on the simplified tax system for the taxpayer-principal is the day of receipt of funds to his bank accounts and (or) to the cashier.

The agent on the simplified tax system includes in income only the amount of the agent's fee

The Ministry of Finance of the Russian Federation in its letter No. 03-11-06 / 2/12500 of April 15, 2013 explains whether the agent should include the entire amount received from the principal in the income under the simplified tax system.

The letter says that income of the taxpayer-agent applying the simplified tax system is the agency fee.

At the same time, the agent organization providing services to the principal, when determining the base for the tax paid in connection with the use of the simplified tax system, the amount of the agent's fee should be taken into account as of the date of receipt of funds to bank accounts or to the cashier's office.

The agent's income on the simplified tax system includes only the amount of the agent's fee

Agents applying the simplified taxation system take into account only the amount of the agent's fee in their income. The Ministry of Finance of Russia recalled this in a letter dated 28.09.17 No. 03-11-06 / 2/62942.

Clause 1 of Article 346.15 of the Tax Code of the Russian Federation states that “simplified persons” take into account income in the manner prescribed by subparagraphs 1 and 2 of Article 248 of the Code. In this case, those incomes that are listed in article 251 of the Tax Code of the Russian Federation are not taken into account.

In subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, the agent's income is mentioned, received in connection with the fulfillment of obligations under an agency agreement, as well as through reimbursement of the agent's costs incurred for the principal. These income do not include commission, agency or other similar fees.

The Ministry of Finance of Russia explained 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 agent's fee () is taken into account in his income when determining the object of taxation ().

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

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 of reimbursement of utility bills from income.

Thus, the amount of reimbursement of expenses for payment of utilities is taken into account by taxpayers in income when calculating the tax base for the tax paid in connection with the use of the simplified tax system.

At the same time, income does not include income in the form of property (including cash) received by the 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 on account of cost reimbursement incurred 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 specified income does not include commission, agency or other similar remuneration ().

In turn, under the agency agreement, one party (agent) undertakes for a fee to perform, on behalf of the other party (principal), legal and other actions 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 to execute the transaction.

You can find out whether the VAT received from the buyer in case of issuing an invoice with the allocation of the tax amount is taken into account in the organization's income on the simplified tax system, in "Encyclopedias of Solutions. Taxes and Fees"internet versions of sistems GARANT. Receive 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, if these rules do not contradict the provisions of this chapter or the essence of the agency agreement ().

Thus, the subject of an 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.

Filling in a tax return for tax Section 1

When the balance sheet is submitted (terms, nuances)

Agency agreement taxation usn. An agent on the sleep side should take into account only the agency's fee in income. The remuneration is set at a fixed amount