Agency agreement and usn. Agency agreement upon registration and features of document execution. Such accounts are also used

Your client - the principal - can hire you to buy anything: an apartment, advertising or phones from China. When you agree on the terms of the transaction, he will transfer you money to pay for goods or services. In some situations, the principal pays for the purchase directly, and your task is only to find the seller and negotiate a deal with him. For the work you will receive an agency fee from the principal.

The service will calculate taxes and prepare reports for individual entrepreneurs, LLCs and employees. You can do it even if you don’t know anything about accounting.

Pay the simplified tax system only from your remuneration

The money that the principal transferred to pay for the goods or services is not your income. Therefore, tax must be paid only on agency fees.

To determine the date of receipt of income, carefully read the clause of the contract that establishes the agency fee and the procedure for its payment.

The amount of remuneration is fixed in the contract.

The principal can transfer the remuneration in a separate amount or you yourself will withhold it from the money received for the purchase. Take the remuneration into account in the simplified tax system on the day you receive money from the principal.

For example, you place an advertisement for a principal on Yandex.Direct. He transfers you 15,000 rubles, of which you keep your reward - 5,000 rubles - yourself, and spend 10,000 rubles to pay Yandex. Take into account 5,000 rubles in the income of the simplified tax system on the day you receive money from the principal.

You do not know the amount of the remuneration in advance and withhold it from the money received from the principal.

In such a situation, on the day you receive money from the principal, take into account the entire amount in the income of the simplified tax system. When you agree on the amount of the fee and approve it with the agent's report, you can reduce your income.

For example, you are buying furniture for the principal's office. He transfers you 200,000 rubles. According to the terms of the deal, your reward is what remains after the purchase. Therefore, on the day you receive money from the principal, you do not yet know the exact amount of the remuneration and take into account all 200,000 rubles in your income. After purchasing the furniture, 20,000 rubles remain - this is your reward. You approve it with the agent’s report and on the same day make an adjusting entry in KUDiR: income of 180,000 rubles with a minus sign.

If the principal works with VAT, issue an invoice

You will be faced with VAT and invoicing if three conditions are met at the same time:

you buy on your own behalf;
the principal works with VAT;
The seller issued an invoice.

You need to re-issue the invoice received from the seller with the same details. Only in the buyer's data indicate the principal's details and change the invoice number according to your numbering. Provide the principal with the reissued invoice and a copy of the seller's invoice.

Register both invoices - received from the seller and re-issued to the principal - in the invoice journal. This journal must be sent via the Internet to the tax office by the 20th day of the month following the quarter in which the invoices were issued.

In Elbe, issue an invoice with the transaction type “Purchased on my own behalf as an agent for clients (principals) on OSNO goods or services with VAT.” At the end of the quarter, a task on VAT reporting will appear in the “Current tasks” section.

If you are not buying on your own behalf, you won’t have to do all this. The seller will immediately indicate the principal’s details on the invoice, and you will just hand it over.

Give the agent's report to the principal

Do not forget to report to the principal on the work done. To do this, draw up an agent report within the deadlines established by the contract - every week, monthly, or only based on the results of work.

In the report, indicate what you bought for the principal and how much money you spent on it. Attach to the report documents confirming the purchase - acts, invoices, checks, etc. Also write down the amount of your remuneration in the report. If this is not done, you will have to draw up a separate act for the agency fee.

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, carries out certain operations, based on the instructions of the principal or at the expense of his funds. Such ADs are used in construction, translation, etc.

Ways to carry out work

The agent works in two ways:

Concludes and conducts a transaction on his own behalf, draws up all documents for himself. Sometimes the third party doesn't even know 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 issued in his name. 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 to submit the necessary documentation on expenses within the established time frame.

The legal basis of agency agreements is reflected in Chapter 52 of the Civil Code. In some cases, an agent may act simultaneously on his own behalf and on behalf of the principal when making one transaction.

Advantages and disadvantages of cooperation

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

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

Such deals are no less profitable for the agent:

He gets the opportunity to freely, without investing funds, use the principal’s product and receive his commission for it.
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 a commission for agency services.

Agent profit generation

The agent's income is formed from 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 conducting a transaction. This is beneficial to the principal: he knows exactly the amount of expenses. But the agent will not be able to earn more than the amount established in advance, so such an agreement is not always beneficial for him.
An agreement is signed to receive a percentage of the total transaction volume. Quite profitable for the agent: he has the opportunity to sell more and receive a larger amount of money. For example, if an agent receives 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 thousand rubles.
A premium is provided to 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 earn more. That is, if the principal set the starting price for vacuum cleaners at 12,000 rubles, and the agent sells them for 14 thousand rubles, then by selling 10 pieces, he will gain 20 thousand rubles.

Money can be paid at different times:

The agent's service is paid in advance by the principal.
The agent keeps his remuneration, the rest is transferred to the principal's account.
The principal pays the agent after the transaction is completed. If a specific period is not specified - within 7 days.

Taxation

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

Accounting for income by AD

For a principal using the simplification, income arises when funds are received in the agent's e-wallet or cash register.
Moreover, 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 payments received. After reviewing the report, the money received from the buyer is transferred to the principal’s account as early as the next month. These funds are accounted for at the time they arrive in the bank account.
The agent considers agency fees as income.
- This is done immediately after receiving the advance payment for the execution of the contract, if the remuneration is included in this payment.
- If the remuneration is received separately, it should be taken into account at the time of receipt.

This video will talk about the agency agreement, including the accounting of income under it:

Features of accrual under the simplified tax system

According to the simplified system (and the simplified taxation system for DMR), all expenses are taken into account after they are paid upon the 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 to fulfill the contract;
amounts of payments returned by the agent.

Further accounting of the amounts sent to the agent to fulfill the contract depends on the conditions specified in the contract and the subject of the contract:

When purchasing goods for the principal under the object “”, accounting for the amount of expenses is carried out after the sale (clause 2, clause 2, 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 transferring agency fees as part of the total amount for the execution of the contract, it is subject to accounting by the principal in expenses according to the terms of its accrual under the contract. Typically, the basis for accounting is the agent’s report, where this amount will be recorded (clause 24, clause 1, article 346.16 of the Tax Code).
In case of a later (separate from the principal amount for the execution of the contract) transfer of the remuneration amount, it is indicated in the agent's expenses upon the fact of the transfer.
The agent's income includes only his remuneration. Money received in advance to fulfill 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 to fulfill the contract, then the agent independently allocates his remuneration and reflects it in. If the reward is received separately, the facilitator agent records the amount at the time of receipt.

Individual entrepreneurs apply the simplified tax system “income-expenses”. Individual entrepreneurs enter into agreements with clients on the provision of intermediary services for the provision of tourism products and tourism services. And with the service provider (Tour Operator) there is an agency agreement - for a fee, carry out actions to promote and sell the tourism product and related tourism services. Payment to the service provider is made primarily less agency fees. Or is the agent's remuneration transferred to the agent's (IP) account? How does an individual entrepreneur take into account these transactions, what should be included in the income and expenses ledger: the amount of receipts from clients and payment to the service provider, or just the remuneration? And also, how to take into account the benefit received in excess of the established remuneration if, according to the contract, “the additional benefit is the property of the AGENT”?

When calculating the simplified tax system, an individual entrepreneur must take into account the agency fee under the agency agreement, as well as additional benefits. Therefore, the individual entrepreneur must enter only the agency fee and the amount of additional benefit in the income book.

1. How can an intermediary formalize and reflect in accounting and taxation the sale of goods (works, services) of the customer?

Intermediary income and expenses

Money received from buyers for goods sold (work, services) is not the intermediary’s income (paragraph 3, clause 3 of PBU 9/99). The income of an intermediary is recognized as the amount of intermediary remuneration and additional benefits received during the execution of the intermediary agreement (). For more information about accounting for income received by an intermediary, see How an intermediary should reflect intermediary remuneration in accounting and taxation.

The intermediary's expenses related to the execution of the intermediary agreement are expenses that are not subject to reimbursement by the customer (). Otherwise, the intermediary does not have a disposal of assets, which would lead to a decrease in economic benefits (clause 2 of PBU 10/99). Accordingly, when receiving funds from the customer to reimburse costs under an intermediary agreement, no income is generated in the intermediary’s accounting (clause 2 of PBU 9/99).

The intermediary recognizes revenue on the date of acceptance of the report by the customer (clause 12 of PBU 9/99), and expenses include the cost of sales on the date of revenue recognition (clause 19 of PBU 10/99).

Elena Popova,.

2. How can an intermediary reflect the intermediary fee in accounting and taxation?

simplified tax system

Regardless of the object of taxation on which the organization pays a single tax, the amount of intermediary remuneration is included in the income that is taken into account when calculating the tax base (clause 1 of article 346.15, clause 1 of article 249 of the Tax Code of the Russian Federation).

Since intermediaries using the simplified tax system are exempt from VAT (except for VAT on import transactions and under simple partnership agreements, trust management of property and concession agreements), this tax is not charged on the amount of intermediary remuneration (clause 3 of Article 169 of the Tax Code of the Russian Federation).

Elena Popova, State Advisor of the Tax Service of the Russian Federation, 1st rank .

3. How can a simplified intermediary take into account remuneration, the size of which is unknown in advance? The remuneration is included in the advance payment given to the intermediary for the execution of the contract

Include in income the entire amount of funds received from the customer.

The income (revenue) of an intermediary from the provision of intermediary services is his remuneration (clause 1 of article 346.15, clause 1 of article 249 of the Tax Code of the Russian Federation).

Income under simplification is recognized on a cash basis, that is, at the time of receipt of payment from the customer (clause 1 of Article 346.16 of the Tax Code of the Russian Federation). Therefore, advances received for the upcoming provision of intermediary services are also included in revenue (clause 1 of Article 346.15, subclause 1 of clause 1 of Article 251 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 21, 2008 No. 03-11- 04/2/108, dated January 25, 2006 No. 03-11-04/2/15, decision of the Supreme Arbitration Court of the Russian Federation dated January 20, 2006 No. 4294/05).

In the situation under consideration, the amount of the intermediary fee as of the date of receipt of payment from the customer cannot be determined. Therefore, the intermediary must include the entire amount received as taxable income. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 28, 2011 No. 03-11-06/2/41.

After intermediary services are provided (for example, on the date of approval of the intermediary’s report), the tax base for the single tax can be adjusted. This conclusion follows from the provisions of paragraph 1.1 of Article 346.15 and paragraph 1 of Article 251 of the Tax Code of the Russian Federation. According to these standards, the intermediary’s income taken into account when calculating the single tax under simplification does not include funds received from the customer to reimburse costs associated with the execution of the contract.

At the time of execution of the contract, the amount of the previously received advance (which included the intermediary fee) ceases to be the intermediary’s income in full. After all, part of the funds received was spent by him to fulfill his obligations under the contract. For example, transferred to the supplier of goods that the intermediary purchases for the customer. This fact allows you to reduce the income previously reflected in the amount of documented costs that must be paid at the expense of the customer. After the adjustment, only the amount of the intermediary fee will remain in the income.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated September 30, 2013 No. 03-11-06/2/40279.

An example of how tax base adjustments are reflected in the book of income and expenses when executing an intermediary agreement

Alpha LLC (agent) entered into an intermediary agreement with Hermes Trading Company LLC (principal). According to the terms of the agreement, Alpha must purchase warehouse equipment for Hermes and ensure its delivery to the principal’s territory. The total cost of the contract (including Alpha’s intermediary fee) was agreed upon in the amount of 800,000 rubles. At the same time, the amount of the agent's remuneration is determined as the difference between the agreed contract price and Alpha's actual expenses for the purchase and delivery of equipment. The contract period is two months.

Hermes transferred the entire amount stipulated by the agreement to Alpha on March 1. The contract was executed on April 25. The amount of documented expenses associated with the execution of the contract and reflected in Alpha’s report is equal to RUB 731,600. Thus, the amount of the agency fee was 68,400 rubles.

When calculating the advance payment for the single tax for the first quarter, Alpha included in its income the entire amount of funds received from Hermes - 800,000 rubles.

When calculating the advance payment for the single tax for the first half of the year, Alpha reduced the tax base taking into account the actual expenses incurred related to the execution of the intermediary agreement.*

The receipt of the advance and the subsequent adjustment of the tax base was reflected by the Alpha accountant in the book of income and expenses.

4.Reflect the income in the book of income and expenses

The travel agency uses a “simplified” approach. Let's assume that when selling a tour, a travel agent receives: 30 rubles. – agency fee (withheld from the money received from the tourist), 3000 rubles. – additional benefit (under the terms of the contract with the tour operator, it remains entirely at the disposal of the travel agent). How to reflect income in the book of income and expenses - in this case, do you need to make two entries or one for the total amount?

Both options are possible.

A travel agent can make one entry: the number and date of the PCO - agency fee and additional benefit in the amount of 3030 rubles.

You can make two entries: the number and date of the PCO - agency fee - 30 rubles; PQR number and date – additional benefit – RUB 3,000.

However, since the basis for recording the transaction is the same primary document, it seems more appropriate to reflect these transactions in the first way.*

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 (terms of agent 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 way.

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.

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 agreement 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).