Consignor's accounting: transactions with examples. Commission trading from the client's point of view: transactions and legislation

How can the sale of goods under a commission agreement be beneficial? To whom and in what cases does it make sense to choose it? How to draw up a commission correctly and to the mutual satisfaction of the parties? How is it done commission trading scheme, if the commission agreement is concluded among themselves by organizations applying different modes taxation? We will answer these and other questions in our article.

It is convenient to trade commission goods in the MySklad service. In it, you can accept goods for sale with a commission agreement, keep records on them, automatically generate a report to the principal after the sale, watch profitability, issue a return if the goods are not for sale. and try it now: it's free!

If you are doing retail th and found a supplier who agrees to give you the goods for sale under a commission agreement, you are in luck. And it's especially fortunate if you're just getting into business. The law allows you to give money for a product, drawn up under a commission agreement, after its sale. That is, the commission trading scheme allows you to start working without large investments and without particular risks.

If you manufacture a product or purchase it in large quantities for subsequent retail sale at different points, then a commission trading scheme can also be beneficial for you. At the very least, this will increase the sales market. Some small shop, located in a place where you yourself would not work, can briskly sell goods that do not disperse in traditional outlets. At the same time, the store may not be able to buy a batch of such a product, but it will gladly take it on the commission.

The commission trading scheme is also beneficial because it makes it easier to arrange a return of goods than under a sales contract. If the product was purchased on a "buy and sell" basis, then in order to return it from the store back to the supplier, it is necessary to re-sell it. This creates problems in terms of taxation - when one of the parties to the transaction does not pay VAT, the other loses money, since he cannot accept VAT for deduction. If the delivery of goods is formalized under a commission agreement, this problem does not arise. The intermediary simply writes off the goods from off-balance sheet and returns to the supplier. However, when returning goods taken on a commission, there are some subtleties, and we will return to them in this material.

How commission trade is processed

In a simplified form, this diagram looks like this. The supplier (consignor) gives his goods to the intermediary (commission agent) for sale. In this case, the ownership of the goods does not pass to the latter. The agent sells the goods to the buyer, acting on his own behalf, but at the expense of the consignor. As soon as the goods are sold, the principal ceases to be its owner. The commission agent reports to the supplier, gives him the proceeds for the goods and receives his remuneration.

So how do you get your commission right? Let's say a company is going to give goods to a store for sale. First of all, the supplier and the store draw up a commission agreement, which prescribes who is the commission agent, who is the consignor, and also indicates that the first on behalf of the second will sell goods for a fee. It is also better to specify the amount of remuneration in the contract. It could be like fixed amount from each product sold, and a certain percentage of sales. The law, namely, article 51 Civil Code RF, obliges the commission agent to report to the consignor on sales. The deadlines for submitting the report are not regulated, but it is also better to prescribe them in advance. The commission agreement can be concluded for a specified period or be unlimited. Whether to indicate the territory of its execution, entrepreneurs themselves also decide. A sample commission agreement can be downloaded from our library of document forms.

The commission agreement has been concluded. What's next? Then the goods are transferred to the store, which is accompanied by an act of acceptance and transfer of goods for a commission and a TORG-12 invoice. A sample of the acceptance certificate, as well as the invoice, you can download on our website. The act of acceptance and transfer of goods to the commission is required if it is prescribed in the contract. If there is no such condition, then the invoice is enough.

The consignment has arrived safely at the store, and the agent starts selling. By law, the sale of goods must begin no later than the next day after receiving it. After a certain amount has been sold, or has passed reporting period specified in the contract, the store draws up a commission agent's report. It indicates how many units of the product were sold, at what price and what the amount of remuneration is. As we already wrote above, it is better to prescribe the deadline for submitting the report in the contract, although this is not required by law. You can arrange to provide it every week or every month. A sample of the commission agent's report is on our website.

In addition to the report, it is recommended to draw up and sign an act on the provision of services between the parties. Indeed, making transactions on behalf of the principal, the commission agent renders him a service. This is what the document is about. The amount in the act is the amount of the commission agent's remuneration for the reporting period.

Together with the report, the intermediary transfers the proceeds to the supplier and withholds his commission. Another option is also possible, when the principal takes all the proceeds and only then transfers the remuneration to the commission agent. Further, the cooperation continues or ends.

If the principal is not satisfied with the report of the commission agent, then he must report this within 30 days from the date of receipt of the document. However, this period can be changed using preliminary agreement parties.

Automation greatly simplifies the commission trading process. The service MoiSklad offers an optimal solution for both the consignor and the agent. In the system itself, you can create a commission agreement, take into account the shipment and acceptance of goods, record sales of commission goods, and automatically generate commission agent reports. At the same time, in all created forms and reports, the proceeds for the sold goods, commission agent's fee, VAT and other necessary amounts are instantly calculated.

Now let's see what the law tells us about special cases.

The agent sold the product at a higher or lower price than expected

Let's say the products sold so well that the store decided to raise their prices. In this case, the commission agent managed to obtain additional benefits, which, according to the law, he must equally share with the committent. Unless, of course, other conditions are provided for in the contract. And here you need to pay attention to one important detail concerning the registration and payment of this money. According to the letter of the Ministry of Finance of Russia dated June 5, 2008 No. 03-03-06 / 1/347, before part of the profit is paid to the commission agent, the principal must display this entire amount in income that is subject to income tax. And only after that the commission agent should be charged.

If the goods, for some reason, did not diverge at the agreed price, and the store lowered it, then there are two possible scenarios for the development of events.

1. The store proved to the consignor that he had no opportunity to sell the goods at a higher price, and this move prevented even greater losses. In this case, the agent will not be required to return the difference.
2. The store failed to prove that the price cut was a necessary step. Then, alas, the commission agent will have to compensate the supplier for the loss.

By the way, it is not forbidden to register these cases in the commission agreement. In addition, conditions can be added to it that, before changing prices, the commission agent must ask permission from the committer.

The contract was not executed

Suppose that part of the goods that the principal delivered to the store turned out to be defective, or the agreed amount of the goods was not delivered, or for some other reason the commission contract cannot be executed due to the fault of the supplier. In this case, the law requires the principal to pay the commission agent anyway, as well as reimburse the expenses. If the commission agreement cannot be executed through the fault of the store, then, in turn, he will have to compensate the client for the damage.

Subcommission

Imagine that a store has found another profitable point of sale for a product that is operated by another company. In this case, he has the right to conclude a subcommission agreement with this company. Then the commission agent is responsible for the actions of the sub-commissioner to his committent, and for the second store he himself becomes the committent. And a few important notes. Subcommission is possible, unless otherwise specified in the commission agreement. In this case, the committent does not have the right to enter into relations with the sub-commissioner, unless, again, otherwise provided by agreement of the parties.

The agent did not sell any goods during the reporting period

If all the goods remain in the warehouses and store shelves, the store has the right to return them to the principal. The return of the goods, as well as its receipt, is issued by the TORG-12 invoice.

The service for trade management MySklad will help to significantly facilitate the registration of the return of goods from the commission agent to the consignor. The system has special forms in which the return is registered, and the entered data is automatically transferred to all reports that are related to the execution of the commission agreement.

Return of goods to the commission agent from the buyer

Let's say that a retail buyer wants to return the product for some reason.

Considering that, when selling the goods to the client, the commission agent entered into a purchase and sale agreement with him on his own behalf, then he or she draws up the refusal of this transaction.

If the buyer returns the goods due to discovered defects, responsibility for them must be distributed between the commission agent and the consignor. If the goods were damaged due to the fault of the store, then the buyer will reimburse the costs. And if it turns out that the supplier is to blame, the commission agent will be entitled to reimbursement of expenses and remuneration.

The goods can be returned before the commissioner's report is signed by the parties, or after. In the first case, the intermediary makes an entry in the report for the refund amount with a minus sign. In the second, the wholesale buyer, returning the goods, draws up an invoice in the name of the agent. If the end customer is a retail, then he must write a statement about the return of the goods. After that, the commission agent returns the goods to the consignor, accompanied by a return invoice in his name, as well as an invoice. Based on these documents, the consignor will be able to reduce his VAT payable.

Invoices for commission trading

Retail commission invoices

In our example, where the merchant is a store, the latter does not issue invoices to customers, since in retail this document replaces cashier's check with dedicated on a separate line the amount of VAT. The consignor also does not issue invoices to the agent. But at the same time, the store issues an invoice to the consignor for the amount of its remuneration based on the results of the reporting period.

The law does not oblige our retail store, which sells under a commission agreement, to keep a register of invoices.

The indicators of the control tapes of the CCP (only indicators, not the tapes themselves), as well as copies of the tapes, are transmitted to the consignor along with the commission agent's report, and the consignor already registers them in his sales book in order to charge VAT on the cost of goods sold.

Moreover, if the store, in addition to the consignor's goods, also sells its own goods, then the accounting for these goods should be separate. With the help of the program for trading MoySklad you can easily fulfill this requirement. The program shows the agent how many of his own goods, and how many goods received under the commission agreement. The committent sees in the system how much of his product is being sold and who has it.

Wholesale commission invoices

Now let's consider a situation when a commission agent sells goods in bulk on behalf of the principal, and both are VAT payers. In this case, invoices are mandatory accounting documents for them.

Since, under the terms of the agreement, the commission agent makes transactions with third parties on his own behalf, he also issues all invoices on his own behalf. The document number is assigned in accordance with the chronology of the agent. The invoice must be issued in duplicate. One must be handed over to the buyer, the second must be filed in the accounting journal of issued invoices. In this case, the invoice for the sale of commission goods does not need to be registered in the sales book of the commission agent.

And the consignor issues and enters in his sales book an invoice addressed to the commission agent, already numbered in accordance with his chronology. This document is not registered in the sales book of the intermediary.

In this case, the indicators of the invoice that the commission agent issues to the buyer are reflected in the invoice, which the supplier issues and registers in his sales ledger. The consignor must also write out two copies - one must be handed over to the agent, and the second must be kept in the logbook of the issued invoices.

The document received from the consignor is filed by the commission agent in the register of received invoices.

On the basis of the signed report and the corresponding act for the amount of his remuneration for the reporting period, the commission agent issues a separate invoice to the principal. This document is registered with the commission agent in the sales book, and with the consignor - in the purchase book.

If the commission agent sells the supplier's goods to the buyer simultaneously with his own goods, then the buyer can issue a single invoice for the specified goods.

For more information about issuing invoices for commission trading, see the letter of the Ministry of Taxes and Tax Collection of Russia dated 05.21.01 No. VG-6-03 / 404.

Commission agent for the simplified tax system - the committing agent for the simplified tax system

If the commission agreement was concluded by companies, each of which applies the simplified taxation regime (STS), then the commission agent, if questions arise about how to calculate taxes, must refer to Article 251 Tax Code RF. It directly states that when determining tax base of the commission agent is not accounted for as income, property and funds received by him in connection with the fulfillment of obligations under the commission agreement. Also not taken into account are the income received on account of the reimbursement of costs incurred for the principal. That is, only the commission is considered income. Accordingly, revenue from goods sold is not recognized as income. If the principal on the simplified tax system compensates the commission agent on the simplified tax system for any expenses, this money is also not taxed.

The date of receipt of income from the “simplified” intermediary is the date of receipt of remuneration from the principal to his account. If, according to the terms of the contract, the commission agent withholds his remuneration from the funds received from the buyers, then the date of receipt of income is the day the money is received at the cashier. At the same time, it does not matter that the report may not yet be signed, since advances are also included in the income of companies on the simplified tax system.

Expenses are recognized only after their actual payment. Moreover, those expenses that, according to the law, are reimbursed by the consignor (for example, for renting a warehouse where the goods are stored), are not considered expenses from the commission agent.

As for the principal, according to the letter of the Ministry of Finance No. 03-11-11 / 16941 dated 15.05.2013, the entire amount received from the sale of goods, including commission, is recognized as his income. Yes, in the scheme "commission agent for the simplified tax system - committing for the simplified tax system", the remuneration that the committent pays, alas, cannot be attributed to his expenses, and the tax on it will have to be paid. But! In the event that the commission agent withholds his commission before the transfer Money to the principal, the income will legally be equal to the amount that is actually credited to the supplier's account. This means that if the company is the consignor on the simplified tax system, then it is better to prescribe just such an option in the contract.

The day of receipt of income is the moment of receipt of funds to the current account or to the supplier's cash desk.

The consignor on the simplified tax system is not obliged to issue an invoice for his goods, because the obligation to draw up this document rests only with the VAT payer.

Commission agent for the simplified tax system - the committing agent for the OSNO

If the commission agent sells wholesale and at the same time is a "simplified", and the principal works for common system taxation, then the intermediary will have to issue invoices. The fact is that, in fact, the seller to third parties is the principal on the OSNO, and not the commission agent on the simplified tax system, so the intermediary must calculate the value added tax for the supplier and present an invoice to the buyer. The scheme is the same as we wrote about above. The agent makes two copies of the document, one of which is issued to the buyer, and the second is filed in the accounting journal of issued invoices, without registering it in the sales book. The indicators of these documents are reflected in the invoices, which the principal issues to the agent and registers in his sales book.

And recall that in retail, an invoice is replaced by a cash register receipt with a separate line for the amount of VAT.

The supplier reflects the received revenue based on the received report. Therefore, in the case when the commission agent is on the simplified tax system, and the principal on the OSNO, it is important in the contract to reflect the procedure and terms of its provision. If he comes later the deadline, then the supplier will still have to pay VAT on time.

The intermediary does not issue an invoice for the commission fee to the consignor, since the commission agent's fee on the "simplified" system is not subject to VAT.

In the opposite situation, when the consignor is on the simplified tax system, and the commission agent is on the OSNO, the intermediary should not issue an invoice to the buyers, because the seller is in fact the supplier, and he is exempt from VAT.

Agent- a reseller who purchases and sells goods on his own behalf on behalf of another person (principal), for a certain fee (commission).

There are ways to reflect the accrual of commission: with the participation of an intermediary in settlements between the buyer and the consignor and without his participation.

Consider the options for basic postings:

1. With the participation of the commission agent in the calculations

• The goods were shipped to the buyer:

Dt 76 / "Settlements with the buyer" - Kt 76 / "Settlements with the principal" - reflection of the value of the shipped goods, including VAT;

Дт 76 - Кт 68 - VAT with the price of the goods indicated by the consignor;

At the same time, we make a posting to write off the goods transferred to the buyer: Кт 004 - the cost of the goods shipped;

• Crediting funds from the buyer to the agent's account:

Dt - Kt 62 - the amount of funds received;

• Transfer of the received funds (minus the commission) from the commission agent to the principal's account:

Дт 76 - Кт - the amount owed to the principal is reflected;

Дт 68 - Кт 19 / "VAT on purchased values" - reflection of VAT claimed for deduction.

2. The commission agent does not participate in settlements

If the commission agent does not participate in the settlements, his accounting records operations related only to the accrual of remuneration and its receipt. Upon receipt of the goods from the commission agent, an entry is made: Дт 004 - for the amount of the cost of the goods received, if their value is written off: Кт 004.

• Accrual of commission:

Dt 62 - Kt 90 - the amount of the commission

Dt 90 - Kt 68 - VAT on commission;

• Receiving commission:

Дт - Кт 62 - the amount of remuneration actually received from the principal.

Firm "A" (consignor) is engaged in the wholesale of equipment. .2014 in order to sell a consignment of goods, she entered into a commission agreement with the commission agent. The cost of the purchase of goods by the consignor is 400 rubles. (including VAT - RUB 14,400). Under the agreement, the selling price of the goods to the buyer is 118,000 rubles. (including VAT - RUB 18,000). The amount of remuneration to the intermediary - 15% of actual price sales (excluding VAT). The commission agent is involved in the calculations.

The agent will make the following entries:

If the commission agent does not participate in the calculations, then the following entries are made:

A commission agent is a company that makes a profit by conducting intermediary activities in transactions for the sale of the principal's property or, conversely, for the acquisition of property for him. In the article we will tell you about the accounting with a commission agent, we will consider the rules for drawing up a commission agreement.

Commission agreement - what is it

Within the framework of the commission agreement, the first party (the commission company) makes transactions, the procedure for which is dictated to him by the second party (the employer-consignor), while the intermediary acts on his own behalf, but using the committent's money, and receives a fee for fulfilling these obligations.

Despite the fact that the transaction takes place at the will of the principal, the rights and obligations to conclude it pass to the intermediary. The property transferred by the principal for the use of the commission agent is temporarily alienated and does not pass into the possession of the latter.

After the completion of all actions under the agreement, the commission agent reports on the results of the transaction to the consignor who hired him, then everything that was considered as the subject of the transaction is transferred. For the work performed, the commission agent receives a certain amount of money, stipulated by the agreement commission. He has the right to withhold the money he earned from total amount funds that were transferred to him by the employer. If the intermediary incurred losses during the execution of orders, he has the right to demand compensation for them.

Usually, the procedure for reimbursing him of expenses is spelled out in the agreement, and, as a rule, the costs of storing the property of the principal are not reimbursed.

Sale by the commission agent of the consignor's goods

The costs of selling the goods of the consignor are not considered as costs of the intermediary and are reflected only in the accounting of the first. Transactions can be carried out with or without the participation of a commission agent in settlements.

Acquisition of goods by the commission agent for the consignor

There are no clear standards for an accounting employee to make transactions under a contract for the purchase of goods on behalf of the principal; the rules are approved within the company. Since the commission agent acts on behalf of the employer and uses his money in the process of working on the commission agreement, all cash receipts and the costs belong to the latter, so these transactions will be reflected in the account. consignor registers.

When purchasing goods for the consignor, the intermediary issues an invoice in 2 copies, enters information from the supplier's invoices into it. Read also the article: → "". Then he gives a copy to the consignor with the report, the second copy is given to the accountant for registration in the journal of outgoing invoices.

Typical accounting transactions at the agent

The commission agent acts on the instructions of the principal and pays with his money, therefore the main accounts. the wiring is reflected exactly at the employer. The intermediary, in fact, is engaged in the implementation of his service and receives payment for it.

When making a record of making a profit for the provision of intermediary services in the bukh. registers cash receipts from other organizations and individuals are not recognized as income of the commission agent under commission agreements in favor of the principal.

The expenses of the commission agent in the course of work for the committent are reimbursed by the employer, which may include payments to employees, rent of premises, etc. Various costs are not recorded by several accounting entries, but are recorded in the total amount in the item of costs for the sale of property, increasing its cost.

The property of the commission agent, which belongs to him by right of ownership, is recorded in the accounting registers separately from the property of third-party organizations, which was recorded only for the period of cooperation, as the property of the principal.

An example of a transaction with the participation of a commission agent in settlements

CJSC “Company” has entrusted to LLC “Mediator” the property for resale. The commission agreement states that the proceeds from the sale must amount to 360 thousand rubles (including VAT - 60 thousand rubles). The cost of the property is 180 thousand rubles. LLC "Posrednik" will receive a mediation fee of 36 thousand rubles (including VAT of 6 thousand rubles).

LLC "Posrednik" performed the work by selling the property of the employer. Expenses under the agreement amounted to RUB 9 thousand. The contract provides for the deduction of his fee by the commission agent from the funds received for the consignor's goods.

Accounting entries of LLC "Mediator":

An example of a transaction without the participation of a commission agent in settlements

Let's take the conditions from the previous example. Only now LLC "Mediator" will not participate in the calculations. The accountant of LLC "Posrednik" will record the transaction with entries:

VAT on commission

Intermediary services in Russia are recognized as subject to VAT at the standard rate of 18%. The commission agent's fee is considered to be his income from common types activities. The profit of the commission agent is calculated as the difference between the amount of the fee under the commission agreement minus VAT and the cost of selling the property of the tenant.

The amount of remuneration becomes the starting point for calculating the income tax of the commission agent and the basis for calculating VAT.

VAT will not be charged on the commission agent's income if his earnings are in tax-free activities:

• products of folk art. trades with recognized value (except for excisable goods);
• funeral services and funeral items (on a closed list);
• medicines (the list is closed);
• lease of premises to foreigners and foreign firms accredited in the Russian Federation.

The taxable base for VAT is the difference between the money received as a fee under the commission agreement and the cost of its execution. All money received from the employer, used in the transaction, is not counted either as expenses or as income of the commission agent.

When the commission agent sells the client's property, he draws up an invoice for the customer on his own behalf within 5 days, then informs the client of his details and accepts an invoice from him with the same data. The received invoice is subject to registration in part 2 of the register of received and issued invoices and is not recorded in the purchase book.

Accounting entry for calculating VAT on the commission agent's fee:

D 90 s / account 90-3 "VAT" К 68 "Calculations of taxes and fees"

Legislative acts on the topic

The following acts should be studied:

Typical errors in accounting with a commission agent

Mistake # 1. Accounting for money received from the principal for the fulfillment by the commission agent of his duties in the income of the commission agent's enterprise. Accounting for the money spent by the commission agent within the framework of the commission agreement, compensated by the principal, among the expenses of the commission agent's company.

Funds compensated by the principal are accounted for exclusively in the accounting of the principal, not the commission agent.

Mistake # 2. Failure to reflect in the commission agent's accounting entries of the fact that the purchaser paid for the client's property, when the commission agent performs the functions of an intermediary, but does not participate in settlements.

In order for the commission agent to exercise control over the fact of payment by the purchaser for the consignor's goods, transferred by the commission agent as an intermediary not participating in the settlements, two additional postings are made:

1) The buyer’s debt to the consignor is reflected after he receives the goods:

2) The repayment of this debt is reflected:

Mistake number 3. The lack of a register for accounting of invoices issued for the committers in the commissioner's accounting department in order to request the fee due for the work for the fulfillment of the obligations of the intermediary under the commission agreement.

From 1.01.2015 the obligation of the commission agent is legally established to enter notes in the register of accounting of invoices sent to the employer to receive a fee, in order to simplify tax office the procedure for imposing VAT on the funds of the commission agent.

Answers to common questions

Question number 1. What day should be taken as the date of performance of intermediary services by the commission agent?

The day of accounting for the services of the intermediary is the date of approval by the employer of the commission agent's report. At the same time, the fee for his work is taken into account in the VAT tax base.

Question number 2. Can all losses of the commission agent, which he incurred while fulfilling the obligations under the commission agreement, can be reimbursed by the commission agent?

The costs of the intermediary organization for ensuring the storage of goods transferred to him by the principal for further sale are not reimbursed. However, if this item was previously stipulated in the commission agreement, then this item of expenses will be paid.

Question number 3. How to calculate the basis for taxation of VAT paid by a commission agent?

The basis for taxation of VAT in this case will be the difference between the amount of money transferred to the commission agent from the principal as a fee for the provision of intermediary services under the commission agreement, and the expenses incurred by the commission agent in the framework of the fulfillment of obligations under this agreement.

One click call

The procedure for reflecting business transactions under a commission agreement in accounting, in almost everything, is determined specifically by the provisions of the contract concluded between the parties. And the amount of taxes that the organization will charge also depends on how the transactions related to the commission contract are correctly reflected in the accounting of the organization, because in tax accounting specifically business transactions or their total is subject to taxation.

The parties to the commission agreement are the committer and the commission agent, as it should, and each of the parties should consider the procedure for reflecting transactions in accounting.

ACCOUNTING WITH THE COMMISSIONER

Commission agent, produces entrepreneurial activity, aimed at making a profit from the provision of intermediary services for the conclusion of transactions for the sale and purchase of property owned by the principal.

For his services, he receives a certain fee - a commission, which, in accordance with the Accounting Regulations "Income of the Organization" PBU 9/99, approved by the Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 32n (hereinafter PBU 9/99) is for him income from everyday activities.

According to p.5 PBU 9/99:

"Income from ordinary activities is the proceeds from the sale of products and products, receipts associated with the performance of work, the provision of services (hereinafter referred to as revenue)."

As follows, according to the commission agreement with the commission agent providing the principal paid services, the proceeds from the sale of intermediary services (commission) always appear and are reflected in the accounting accounts.

When the intermediary service is sold, the commission agent has a turnover for the sale of services (in the amount of the commission), which is reflected in the accounting for the credit of account 90 "Sales" subaccount "Revenue".

In this case, the reflection of the accrual of commission in the accounting of the commission agent depends on whether the intermediary participates in settlements between the buyers and the consignor or not.

If the commission agent is involved in the calculations, the commission is accrued using the following posting:

Debit 76 "Settlements with various debtors and creditors" subaccount "Settlements with the principal" Credit 90 "Sales" subaccount "Revenue"

If the terms of the commission contract foresee that the intermediary does not participate in the calculations, the following accounting entry is used:

Debit 62 "Settlements with buyers and customers" Credit 90 "Sales" subaccount "Revenue".

When implementing intermediary operations, the commission agent should pay attention to paragraph 3 of PBU 9/99, according to which receipts from other legal and individuals:

"Under commission agreements, agency and other similar agreements in favor of the principal, principal, and the like."

And, accordingly, the retirement of assets under commission agreements in favor of the principal is not recognized as expenses of the commission agent, in accordance with clause 3 of the Accounting Regulations "Organization expenses" PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n ( Further PBU 10/99):

“For the purposes of the actual Regulations, the disposal of assets is not recognized as expenses of the organization:

under commission agreements, agency and other similar agreements in favor of the principal, the principal, and the like. "

In the accounting of the commission agent, the receipt and disposal of such amounts is reflected as follows:

When executing the commission contract, the commission agent bears the costs associated with the execution of the order, which are carried out at the expense of the commission and are included in the costs of the intermediary. The costs incurred by the commission agent in the process of providing them with intermediary services (salary of workers, price utilities, rent, etc., in their own amount represent the cost of the service provided by the commission agent) are usually recorded on account 44 "Sales costs" created to summarize information about the costs associated with the sale of products (works, services). Although, based on the beliefs of the accounting methodology, an intermediary organization, providing services should collect all information related to the provision of services on account 20.

Every month the turnovers on account 44 "Sales expenses" are debited to account 90 "Sales" subaccount 90 "Cost of sales".

In the accounting of the commission agent, such costs are reflected by the entry:

Debit 90 "Sales" subaccount "Cost of sales" Credit 44 "Costs of sale".

As follows, if the commission agent sells a commission product (or purchases it for the principal), the costs of selling the products (or their purchase) appear and are reflected in the account of the principal.

The profit of the commission agent from the sale of the service is determined as the difference between the proceeds from its sale (commission) excluding VAT and the costs of sales included in the cost of the service. The acquired monetary total is written off every month to account 99 “Profits and losses” in correspondence with account 90 “Sales” subaccount “Profit / loss from sales”.

After examining the civil legal basis of the commission's contract, we noted that the intermediary is not the owner when purchasing or selling products, in other words, he only produces the rights belonging to the principal. Based on the principle of assuming property isolation, property owned by an organization is accounted for in the intermediary's accounting separately from the property of other legal entities held by this organization.

In accordance with paragraph 2 of Article 8 of Law No. 129-FZ:

"Property owned by an organization is accounted for separately from the property of other legal entities held by this organization."

As it follows, the property received by the commission agent from the principal is not reflected by the intermediary on the balance sheet accounts as part of his own property, but is recorded on the off-balance sheet accounts:

In case of commission agreements related to the sale of a commission product on account 004 "Goods accepted for commission";
in case of commission agreements related to the purchase of products for the principal on account 002 “Inventories accepted for safekeeping”.

The reflection of transactions on the accounts of the commission agent depends on what type of contract was concluded by the parties under the commission agreement - for the sale or for the purchase of a product, as well as on the criterion of the concluded contract, namely on whether or not the commission agent participates in settlements between the committent and the buyers ...

The commission agent is involved in settlements

When making a deal with the role of a commission agent, in the calculations the money flow scheme looks as follows:

The proceeds from the sale of products come from the buyer to the current account or to the cashier's office;
the commission agent usually keeps his remuneration from the purchased amount;
the remaining amount is transferred to the owner of the products - the consignor.

Example

LLC "Commissioner" has fully sold the commission product. The costs associated with the sale of products amounted to 6,000 rubles. According to the agreement, LLC "Commissioner" participates in settlements and keeps its remuneration from the money owed to CJSC "Komitent".

In the accounting records of LLC "Commissioner", these business transactions are executed as follows:

In this example, the following sub-accounts are used:
76.6 - settlements with the consignor;

The commission agent does not participate in settlements

If the intermediary does not participate in the settlement, then:

The proceeds from the sale of products go to the current account or to the cashier of their owner - the principal;
after receiving the funds, the principal transfers the remuneration to the commission agent due to him in accordance with the commission contract.

In this case, in the accounting of LLC "Commissioner", these business transactions are executed as follows:

76.5 - settlements with a commission agent;
76.6 - settlements with the consignor;
76.7 - settlements with the buyer;

When using the above accounting posting scheme, a subsequent discrepancy appears. Since the sales contract with the buyer is entered into by the commission agent, and the funds are transferred to the client's account, the commission agent does not maintain any control over the receipt of payment for the shipped product. At the same time, in the absence of payment for the shipped product, the consignor formally does not have the right to make claims against the buyer due to the absence of a direct purchase and sale contract with him, because claims in this case must be presented to the buyer by the commission agent.

To prevent such a situation, the following can be predicted in the account of the commission agent:

ACCOUNTING WITH THE COMMITTEE

When selling products under a commission agreement, the turnover for their sale appears at the committent, recall that the owner of the product is specifically the committent, the commission agent only provides services for their sale. Therefore, when selling products, the right of ownership of the product runs specifically from the committer to the buyer, respectively, just then the committer should reflect on the accounting accounts the proceeds from the sale of products at the selling value indicated by the commission agent.

But the committer can do this only after receiving the commission agent's report on the fact of fulfilling his obligations under the commission agreement and on actual cost implementation of a commission product, which causes enormous difficulties in maintaining accounting and tax accounting at the committer.

Since the commission order for the intermediary is considered executed after the transfer of the right of ownership of the commission product to the buyer, then immediately upon receipt of a report in which, usually the amount of the intermediary's commission is indicated, the commissioner can include in the costs associated with the sale of his own products the services of the commission agent (excluding VAT). VAT on services rendered can be included in tax deductions only after payment of the commission or offset of mutual claims between the consignor and the commission agent (which is tantamount to payment).

If the intermediary does not perceive role in settlements, the committent, without the help of others, makes settlements with the buyers or suppliers of the product under the transactions concluded by the commission agent, while only the amounts due under the commission agreement are transferred to the current account (to the cashier's office) of the commission agent.

When executing an order with the role of an intermediary in settlements, the consignor makes settlements only with the commission agent, who, in turn, settles with the buyers or suppliers of the product under the contracts concluded with them. With all this, the money acquired by the commission agent from the buyers is not his property, but belongs to the principal and is subject to transfer to him.

To summarize information about the availability and movement of products transferred to the commission, the consignor organization should use account 45 "Goods shipped".

The operation of transferring the product to the commission agent is reflected in the principal's accounting by transferring the corresponding amounts from the credit of account 41 "Goods" to the debit of account 45 "Goods shipped".

On account 45 "Goods shipped", the products transferred to the commission agent are recorded until the transfer of the right to belong to them to the buyer (or until they are returned, if the commission contract is terminated).

As the right of ownership to the commission products passes to the buyer under the sales and purchase agreement concluded by the commission agent on his own behalf, all the conditions necessary for the recognition of revenue in the principal's accounting are met.

Accordingly, the consignor needs to make the following entries on the accounting accounts:

Reflect the proceeds from the sale of products (products) on the credit of account 90 "Sales" subaccount "Revenue" at the value of the sales contract concluded by the commission agent;
charge to the budget the amount of VAT on sales turnover;
write off to the debit of account 90.2 "Cost of sales" the amounts taken into account on account 45 "Goods shipped" in the amount of the actual cost of goods sold.

Settlements with the commission agent for the payment of commission are carried out on a separate subaccount of account 76 "Settlements with various debtors and creditors", for example, on the subaccount "Settlements with a commission agent for commission", opened to account 76.

Let's see accounting entries from the committer using an example.

Example

In May 2004, Komitent CJSC handed over products for sale to Komissioner LLC. According to the agreement, the products must be sold for 236,000 rubles (including VAT - 36,000 rubles). The cost of the products is 120,000 rubles. The amount of the commission is 23,600 rubles (including VAT - 3,600 rubles).

LLC "Commissioner" has fully sold the commission product. According to the agreement, LLC "Commissioner" participates in settlements and keeps its remuneration from the money owed to CJSC "Komitent".

Accounting policy It is foreseen for CJSC “Komitent” that for the purpose of calculating VAT, the organization works “on shipment”.

In the accounting records of CJSC "Komitent", these business transactions are executed as follows:

Applicable sub-accounts:
76.5 - settlements with a commission agent;
76.6 - settlements with the consignor;
76.7 - settlements with the buyer.

Commission agent - an enterprise that makes a profit by mediating in transactions of purchase and sale of the principal's property. In the article we will tell you about the accounting of the principal, consider the main provisions of the commission agreement and typical postings.

Commission agreement - what is it

Under a commission agreement (intermediary transaction), one party (commission agent) makes transactions, the conditions of which are dictated to him by the second party (principal), while the intermediary carries out the household. operations on its own behalf, but at the expense of the principal, and receives remuneration for the provision of this service. Since there are two parties involved in commission transactions, households. transactions must be accounted for in the accounting of both parties.

Despite the fact that the transaction takes place at the will of the principal, the rights and obligations to conclude it pass to the commission agent. The property transferred by the principal for the use of the intermediary remains the property of the principal, but the commission agent is responsible for its integrity while it is with him.

After the completion of all actions stipulated in the agreement, the commission agent reports on the results of the transaction to the employer, then everything that was the subject of the transaction is transferred. If the employer does not have any complaints about the report, it is considered accepted. The commission agent receives remuneration for the work, the conditions and amount of which were previously agreed upon in the commission agreement. He has the right to withhold the money earned by him from the total amount of funds that were transferred to him at the expense of the principal.

If the commission agent incurred costs, he has the right to demand compensation for them. Usually, the procedure for reimbursing him of expenses is spelled out in the commission agreement, and, as a rule, the costs of storing the client's property are not compensated. But sometimes it is possible to pay an additional fee for del credere.

The accounting procedure for commissions of households. operations largely depends on the clauses of the agreement, and the size of the tax base depends on the correctness of their indication, since it is determined based on the results of households. operations.

Typical accounting entries at the principal

When the consignor agrees with the commission agent on the sale of goods by him, he continues to own them as the owner, and on the day when the goods are sold, the rights to them will pass from the consignor directly to the purchaser. On this date, the consignor's accountant must reflect the receipt of funds for this transaction, and the price per unit of goods must coincide with the one announced by the commission agent.

The difficulty of making entries in accounting registers is that the accountant needs information from the intermediary's report on the operations performed, indicating the results of the work and real value of the property sold, named to the purchaser.

Typically, the commission agent can withhold the amount of his fee from the funds received by him from the purchaser of the property of the committent or from the committent himself for the performance of the commission by the intermediary. Therefore, the report on the work done will also contain information about the amount taken by him as payment for his services. This means that the report will serve as evidence for writing off the costs of conducting sales, the list of which will include the intermediary's fee.

When all the goods are sold, the consignor draws up an invoice for the intermediary company with the same information as contained in the commission agent's document to the purchaser.

The accounting of the committent for the transactions of the commission agent, who participates and does not participate in settlements, is different:

1. If the intermediary is involved in settlements, the consignor settles exclusively with him, and the intermediary himself makes settlements with buyers and suppliers under existing agreements. The proceeds will be sent to the principal, since they did not belong to the intermediary.
2. When the commission agent does not participate in settlements, the principal settles on the transactions carried out by the intermediary with counterparties and buyers himself. The commission agent will only receive the money he earned by selling his intermediary services.

In order to account for the property transferred to the intermediary, the accounting employee transfers the amount of its value from CREDIT 41 “Goods” to DEBIT 45 “Goods shipped”, where the items given to the commission agent will be listed until the date when the buyer becomes their owner (sometimes this date is the day the items are returned to the warehouse the principal if the commission agreement was terminated for some reason).

The accounting of the principal's proceeds is carried out in parallel with the alienation of his property in favor of the purchaser. It consists in the implementation of the following records:

1. Reflection of the receipt of money from the sale of property for K 90 “Sales” s / account 90-1 “Revenue” at the cost from contracts signed by the intermediary, and D 62 “Settlements with buyers and customers”;
2. Calculation of VAT on sales turnover;
3. Write-off in DEBIT 90-2 “Cost of sales” amounts previously accounted for by DEBIT 45 “Goods shipped” according to the value of the real cost of the property sold.

Consignor's accounting entries

Below are examples of accounting entries:

Example of accounting from the principal

CJSC “Tenant” has sent the property for sale to LLC “Posrednik”. According to the commission agreement, 350 thousand rubles will be received for it (including VAT - 63 thousand rubles). The cost of the property is 175 thousand rubles. Commission agent's fee - 35 thousand rubles (including VAT - 6300 rubles).

LLC "Posrednik" has completed the sale of the property. It participates in the calculations and has the right to withdraw the amount of its fee from common money belonging to ZAO "Tenant". ZAO "Employer" in its accounting policies approved the work in the “on shipment” mode in order to calculate the amount of VAT. The accounting department of ZAO "Tenant" will make the appropriate entries.

Note: Sub-accounts have been opened to the main accounts:

1. 76-5 (Settlement with a commission agent),
2. 76-6 (Settlement with the consignor),
3. 76-7 (Settlement with the buyer).

Accounting with the principal when selling goods through a commission agent in 1C

Let's understand the reflection of households. transactions with the principal under the commission agreement in 1C 8.3 Accounting 3.0. Before proceeding to using the program, you need to configure 1C 8.3 to work with operations under a commission agreement:

1. Open the “Main” tab, select “Functionality” in the “Settings” column;
2. Open the "Trade" tab and check the box next to:

• "Sale of goods and services of committees (principals)",
• "Sale of goods and services through commission agents (agents)",
• “Purchase of goods and services for committees (principals)”,
• “Purchase of goods and services through commission agents (agents)”. Ready.

In all calculations, the documents will take into account the fee for services withheld by the intermediary, you can verify this by opening balance sheet on account 76-09.

Operation: transfer of property to an intermediary

1. Create a new document: select the item "Sales", "goods, services, commission";
2. For an intermediary, in the “Type of agreement” column, select “With a commission agent (agent) for sale”, in the “Counterparty” line, enter the name of his enterprise;
3. Fill in the information requested by the program under the contract;
4. The document will make the necessary postings.

Operation: creating a report of the commission agent for the transaction in the course of which the principal's property was sold

1. Click “Create based on”, select “Implementation document”.
2. Open the “Main” tab, indicate the accounts of the settlements made by clicking on the hyperlink. Select a calculation method from the list. If the intermediary withholds the fee from the principal's total money, tick the box next to the inscription “Commission withheld from the proceeds”;
3. Open the “Sales” tab, In the “Buyer” column, indicate the purchaser who received the principal's property through an intermediary. If an invoice was issued to the purchaser, put a tick in the “Invoice” column, and it will be issued by the program.
4. The invoice is reissued by the intermediary, so the consignor must be indicated in the "Organization" column, and the purchaser of the consignor's property in the "Contractor". It will be entered in the Sales Book. Read also the article: → "".
5. Open the “Cash” tab, write down the data on the proceeds formed from the payment by the purchaser of the goods. The transactions will be generated by the program. The invoice must be registered in the Sales Book.

Operation: registering an invoice for a commission agent's fee

1. Click on the list “Create based on”, select “Report of the commission agent (agent) on sales”
2. The program will fill in the data itself; and the document will post.

Operation: receiving proceeds from the commission agent for the sold property

1. Click on “Create based on”, select “Report of the agent (agent) on sales” The program enters the information itself.
2. Post the document “Receipt to the settlement account”, he will carry out the postings himself.

VAT on advances for commission agent services

Upon completion of the transactions for the sale of the consignor's property by the intermediary, they are provided with a report and an invoice to receive the well-deserved fee, which will be registered with the consignor in part 2 of the register for accounting of received and issued invoices and in the purchase book.

VAT on the amount of the intermediary service fee and on the amount of compensation for the costs of the commission agent can be taken into account when calculating the tax base only after accounting for these costs, and only if the invoices have been saved.

"Input" VAT on the commission agent's fee for the sale of the tenant's property will be deducted when calculating the tax base of the principal.

When offsetting mutual claims, the amount of VAT is paid to the commission agent who sold the consignor's goods by a separate payment order, but this does not need to be done if the intermediary independently withholds the amount of his fee for services from the total amount of the employer's funds.

When selling the goods of the consignor:

• Accounting for the amount of VAT from the fees of the intermediary firm: D 19 K 76 sub. “Settlements with a commission agent”.
• VAT deduction for the intermediary's fee: D 68 K 19.

When purchasing goods for the consignor:

• VAT accounting for the commission agent's fee: D 19 K 60.
• VAT deduction for payment of intermediary services: D 68 K 19.

VAT of the principal on the funds transferred to the commission agent

No VAT is taken into account by the principal's accountant on the day his property is sent to the intermediary, because it has nothing to do with sales. If the commission agreement provides for the sale of the principal's property through an intermediary, the taxable base will be the amount of proceeds from its sale in full (VAT is not taken into account), the amount of the intermediary's fee and, if any, his additional remuneration.

The base for taxation of VAT is calculated on one of the following days (the event of which will occur earlier than the other):

• date of delivery of the property (the very first registration primary document for the buyer),
• the date of the prepayment for the future unloading of the goods (directly from the buyer or to the intermediary, if he is involved in the calculations).

If the commission agreement stipulates the purchase of goods for the principal, he can deduct VAT on the property of third parties, for which the intermediary paid. To do this, you will have to save copies primary documentation and settlement securities from an intermediary. The amount of VAT is determined based on the invoice sent by the agent. And he then enters into the document data from invoices issued for him by third parties.

Postings:

• VAT on proceeds from sales: D 90 K 68.
• VAT on the amount of purchased goods: D 19 K 60.

Income tax at the consignor

The funds received by the principal after the sale of his property by the commission agent is the income of the enterprise, from which income tax is paid.

TO tax deduction can be accepted:

• cost of goods sold,
• the amount of expenses for the implementation of their sale (this includes the amount of the intermediary's fee under the commission agreement and the amount that compensates for his costs, both amounts do not include the value of VAT).

If the charter of the enterprise adopts the accrual method, the day of the actual sale of the principal's property is considered the day of receipt of income (taken from the notice received from the commission agent within 3 days after the end of the reporting period, or from the intermediary's report).

You can deduct the cost of selling property from the tax base on the day the intermediary's report on the work done is approved.

Legislative acts on the topic

You should study the following documents:

Typical mistakes in accounting with the principal

Mistake # 1. The consignor's accountant reflected the receipt of money on the sale and purchase transaction carried out by the commission agent, indicating the wrong price per unit of goods for which the intermediary sold it.

Accounting records should be carried out after the documents are received from the commission agent, which reflect the price for the goods, according to which the settlement with the buyer actually took place. Commission agent prices and prices indicated in accounting records the committer must match.

Mistake # 2. The principal accepted for deduction among the costs of selling the property the amount of the commission agent's fee, but did not deduct the amount of VAT from this amount from the taxable base.

VAT from the amount of remuneration can be deducted after offsetting mutual claims between the employer and the hired intermediary or after the actual payment for his services.

Mistake number 3. The principal did not keep the invoices he received from the intermediary.

The invoices must be kept, since the VAT charged on the amount of the intermediary service fee and on the amount of compensation for the commissioner's expenses can later be taken into account when calculating the taxable base only if there are invoices as a basis for the deduction.

Answers to common questions

Question number 1. Is the principal obliged to the STS “Income” to take into account the amount of the intermediary's commission as income, if the commission agent himself withheld the money he earned for work under the commission agreement?

Commission is the income of the company performing intermediary services. At the principal on the STS “Income”, the amount of this fee is added to the costs (and it doesn't matter if the principal pays money to the commission agent, or the intermediary himself withholds the amount he earned from general funds due to the principal), which can be taken into account when calculating the taxable base. But the principal's income by the amount of the fee will not decrease, just as they will not decrease by the amount of the cost of paying for the services of third parties through an intermediary.

Question number 2. How can an entrepreneur-commission agent on the STS “Income” correctly record the transfer of money to the consignor for the goods sold, if the intermediary is involved in settlements?

Commission agent should issue cash document strict accountability for the payment of money from the cash desk and withdrawal slip... If the seller is an individual, then the latter will be enough, if he is a legal entity or entrepreneur, the money can be transferred to his account.

Question number 3. The client receives cash from the intermediary for the sold property and a report on the work done. Is the consignor obliged to issue a cashier's check?

Payment by the intermediary of money to the principal for the goods sold is not considered cash settlement v cash related to the sale of property by the consignor, so he should not issue a check. But if the commission agent receives his fee for the work under the commission agreement in cash, then this is a cash payment for his services, and the intermediary is obliged to issue a check printed by the cash register.

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