Committent in “simplified terms”: what ended up in the cash register became income

Simplified tax system: what is the income of the principal?

April 5, 2013
Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated January 21, 2013 N 03-11-06/2/06 On accounting for revenue from the sale of goods under commission agreements as part of income when applying the simplified tax system

Organizations that apply the simplified tax system take into account income from sales and non-operating income when determining the object of taxation.

The Tax Code of the Russian Federation also lists income that is not taken into account for tax purposes. At the same time, a reduction in the principal’s income by the amount of commissions paid by him to the commission agent is not provided for here.

It is clarified that the principal's income from transactions involving the sale of goods by a commission agent is recognized as the entire amount of proceeds received from sales under the commission agreement, including the commission agent's commission.

The date of receipt of income is recognized as the day of receipt of funds to bank accounts and (or) to the cash desk, acquisition of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

Payment

The commission can be received by the commission agent in several ways:

1
The commission agent himself retains his remuneration at the time of transfer of funds to the principal for the sold goods, namely: the buyer pays the cost of the goods (including commission) to the commission agent;
The commission agent transfers this amount to the principal minus his remuneration. 2
The commission agent receives the amount of commission from the principal, namely: the buyer pays for the goods to the commission agent (including commission);
the commission agent will transfer ALL funds received from buyers to the principal; The principal calculates and transfers the amount of remuneration to the commission agent. In practice, the first method is more popular.

Income from the sale of consignment goods goes to KUDiR

First of all, it is worth reminding that this product is not yours. And if so, then you are only an intermediary in the sale and, therefore, the revenue received cannot in any way be considered YOUR income. Well, if this is not your income, then:

• In 1C Accounting, revenue from commission trading should not fall into the column “Expenses taken into account when calculating the tax base”;
• You don't have to pay tax on this money!

One day a client came to us for whom everything worked out the other way around. That is, when selling goods belonging to the consignor (the owner of the commission goods), the proceeds from the sale went to KUDiR. But in order not to pay taxes on the amount that would still have to be paid, the person tried to “go the other way,” namely:

What not to do!

If the proceeds from the sale under a commission agreement fall into KUDiR, then there is no need to try to count the amount that you then give to the principal as expenses (for the simplified tax system 15%)!

Remember, there are no costs associated with commission trading. There is only your income (as a commission agent) in the form of a percentage (or other amount) from the sale of non-own goods. This is the amount you need to pay tax on!

If in the book of income and expenses you see the amount of proceeds from the sale of the principal’s goods, then this means that you are simply keeping records incorrectly!

The simplified tax system is subject to income taxation (rate 6% of revenue).

The amount of revenue for tax purposes, taking into account these circumstances, should be determined as follows.

According to the example under consideration, the goods were sold for the amount of 115 rubles, and 100 rubles came to the entrepreneur’s bank account.

In this situation, tax must be paid on the amount of 115 rubles, reflected as revenue in the book of income and expenses and in the tax return under the simplified tax system under the income line.

The tax will be 115 * 6% = 6.90 rubles.

If an entrepreneur incorrectly determines the taxable base as a receipt to an account in the amount of 100 rubles, then the tax will be paid in the amount of 6 rubles (100 * 6% = 6 rubles). The underpayment will be 0.90 rubles. Penalties and fines will be charged in the future.

Commission wholesale trade in 1C Accounting

The simplest case from the point of view of reflection in 1C is the case of wholesale trade (remember the definition of wholesale trade!). Let's say we received goods from another company for sale under a commission agreement. In this case, we must capitalize it. It is worth remembering the following:

• The goods must be credited to an off-balance sheet account, since they are not your property (the goods have not been purchased, they are simply lying in your warehouse);
• When posting a posting document, you do not have any debt to the principal (“supplier”);

In 1C Accounting version eight, to reflect the receipt of goods accepted for commission, you should use the document “Receipt: goods, services, commission”. An example is given below:

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For more convenient accounting and automatic entry of invoices in the document, enter all goods accepted for commission in the “Goods on commission” folder in the Nomenclature directory. If you do not have such a folder, then you need to create it and set up accounting accounts. You can read about setting up groups.

So, you have accepted the goods. Now we need to sell it. I will not show sales transactions, since they are no different from the usual sale of your own goods (both the sale itself and the acceptance of payment); the rules for accounting for advances from the buyer also remain the same.

Worth remembering:

If you first received an advance from the buyer, and carried out the sale later, then in this case there will be two reports to the committent: the first - regarding the advance received, and the second - after the sale.

You should also always remember that your debt to the principal under the commission agreement arises precisely when documenting the sale of goods. You can check this by generating a balance sheet for account 76.09 immediately after the sale of consignment goods.

Returning to the question of income, I would like to draw your attention once again to the fact that when selling the principal’s goods, the proceeds received do not fall into the book of income and expenses. Create KUDiR for the required period after entering the sales documents: you should NOT see any(!) income there.

After selling the goods, you need to draw up a Report to the consignor. This document is located in 1C in the “Purchases” section, and not “Sales”, where it is often searched for (the logic of constructing the menu is not broken: you are a commission agent, so you receive the goods and make a report to its owner - the consignor).

The committent must fill out all the fields correctly in the report, otherwise you will receive incorrect postings. Here is part of the document:

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Look at the picture above: all four tabs are filled in. I will not show screenshots of filling out all the tabs, just look at the resulting postings of the Report to the committent:

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If you withheld the commission in this document, then you still owe the principal an amount reduced by the amount of the commission. All that remains to be done is to transfer the balance to the principal through a bank or cash desk. At the end of this chain of documents you should have the following:

• You do not owe anything to the principal (check according to SALT 76.09);
• You have income reflected in KUDiR automatically;

This is what the income book should look like:

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If for some reason your income book includes the entire amount of sold consignment goods, then look for an error!

What are “committent” and “commission agent”

In commission agreements, one of the parties is called the principal (this is the organization that owns the inventory items), the second is called the commission agent (an intermediary between the owner of the goods and the buyer).

The principal instructs the commission agent to conduct transactions for the purchase and sale of goods for a certain financial reward. At the same time, the percentage of remuneration may vary, depending on sales volume, timing of implementation and other factors.

The formats of commission transactions can also be different: one-time or permanent, in addition, it is permissible to carry them out using monetary units of other countries, bills of exchange, securities, etc.

Sales under a commission agreement without deduction of the commission agent's remuneration

Sometimes there are situations in which the report to the committent does not need to immediately deduct your commission from the amount of goods sold. In this case, two options are possible:

• After making a report to the committent, you independently (manually) calculate the amount of your commission (and create the necessary document in 1C; which document is best for you, since you decided to do so);
• Or you do not withhold the reward at all, but transfer the ENTIRE amount of proceeds from the sale of the principal’s goods;

In the latter case, the committent is obliged to transfer (back) some part of the amount to you - this will be your commission. The transfer can be through a bank or cash desk (or in another way) - the main thing is that the payment from the principal is also carried out under a commission agreement.

This situation (with a “reverse” payment) seems a little illogical (indeed, it is much easier to IMMEDIATELY withhold the amount of your commission from the revenue). However, in practice this also happens. Here, for example, is a “reverse” translation:

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There may also be a slightly different option, shown in the screenshot below. Pay attention to other accounting accounts.

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Ultimately, you (as an accountant) can determine how you do your accounting. However, it is worth remembering that you should not complicate this accounting unnecessarily.

The essence and advantages of the commission agreement

A commission agreement is a fairly popular phenomenon in Russian business, and therefore widespread. The specificity of such a transaction is that the intermediary carries out all actions on his own behalf, but only within the framework strictly set by the seller of the goods and subject to certain restrictions.

Going beyond these limits is dangerous, since in this case the contract can be terminated unilaterally, and losses incurred by the owner of the inventory will be recovered from the seller.

All the subtleties of the legal relationship between the parties in such an agreement must be spelled out with particular care - in the event of inspections by supervisory authorities or any disputes and disagreements, this approach will allow us to understand the problem that has arisen, calculate sales and financial resources due to each of the parties.

The commission agreement has obvious advantages for participants:

• Compared to other types of legal relations, it allows the sale of goods belonging to one of the parties (the seller) without actually transferring them to the second party (the intermediary), i.e. formally, until the moment of transfer to the final buyer, inventory items remain the property of the seller;
• money for the transaction is also transferred directly to the seller’s account, bypassing the intermediary, who subsequently receives a certain remuneration for his services.

Income of the principal under the simplified tax system

Accounting for income from the principal using the simplified tax system

The principal includes in income the entire amount received from the buyer, without reducing it by the intermediary fee. In this case, the date of accounting for income is the day the money is received from the commission agent.

Now let's explain in more detail. Organizations using the simplified tax system take into account income from sales in accordance with Art. 249 of the Tax Code of the Russian Federation. It states that revenue is all receipts related to goods (work, services) sold, expressed in cash or in kind. Therefore, the income of the principal under the intermediary agreement is the entire amount received by the commission agent into the current account or into the cash register. This is true even if the commission agent withholds remuneration from the funds due to the principal.

Under the simplified system, the cash method is used, according to which income is reflected in the tax base on the day the money is received in a bank account or at the cash desk, or on the date the debt is repaid in another way (clause 1 of Article 346.17 of the Tax Code of the Russian Federation). Based on this, the principal recognizes income on the day he receives money from the commission agent.

And further. A commission agent who sells goods at a price lower than specified in the contract is in some cases obliged to compensate the principal for the difference in price. The principal must take into account the amount of compensation for losses in non-operating income on the day the funds are received (clause 1 of Article 346.15, clause 3 of Article 250 and clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

This means that the principal on the simplified tax system needs to take into account 1 million rubles in income. And pay tax on it to the budget.

Example. Aquamarine LLC, which applies the simplified tax system with the object of taxation “income minus expenses,” transferred the goods for sale under a commission agreement to individual entrepreneur P.R. Vlaskin, who is not a VAT payer. According to the terms of the agreement, the commission agent had to sell 10 sets of books at a minimum price of 7,000 rubles. per set. The commission is 15% of the cost of goods sold. The commission agent participates in the settlements. The principal reimburses the commission agent for all costs incurred in connection with the sale of goods, including transportation and storage.

To execute the order, the commission agent paid rent for the warehouse in the amount of 4,956 rubles. (including VAT - 756 rubles) and delivery of goods worth 2950 rubles. (including VAT - 450 rubles). All goods were sold on December 13, 2014. The commission agent transferred the proceeds received by him to the principal's bank account, minus his remuneration and expenses incurred on December 16. The committent approved the commissioner's report on December 17.

We will reflect these business transactions in the tax accounting of Aquamarine LLC.

Proceeds from the sale of books equal to 70,000 rubles. (RUB 7,000 x 10 pcs.), the principal must reflect on the day of receipt of funds to the current account - December 16, 2014. Please note: in reality, Aquamarine LLC received a smaller amount to the current account on this day.

The principal has the right to include in expenses:

— commission — 10,500 rubles. (RUB 70,000 x 15%) according to paragraphs. 24 clause 1 art. 346.16 Tax Code of the Russian Federation;

— rent for the use of a warehouse without VAT — 4,200 rubles. (4956 rubles - 756 rubles) according to paragraphs. 4 paragraphs 1 art. 346.16 Tax Code of the Russian Federation;

— VAT on rent — 756 rubles. according to paragraphs. 8 clause 1 art. 346.16 Tax Code of the Russian Federation;

— delivery cost excluding VAT — 2500 rub. (2950 rub. - 450 rub.) according to paragraphs. 23 clause 1 art. 346.16 Tax Code of the Russian Federation;

— VAT on delivery costs — 450 rubles. according to paragraphs. 8 clause 1 art. 346.16 Tax Code of the Russian Federation.

The commission agreement is considered executed on the day the commission agent’s report is signed, therefore, Aquamarine LLC has the right to reflect all expenses on December 17.

Question from Klerk.Ru reader Elena (Moscow)

The commission agent company (using the simplified tax system) accepted the goods from the principal (OSNO) at a cost of 30,000 rubles, handed over the goods to the sub-commission agent (OSNO) for sale at least 35,000 rubles. Commission/sub-commission is the difference between the transfer price and the sale price. What documents and transactions should these transactions be documented by the principal and the commission agent?

If we assume that the goods were sold by a subcommission agent for 40,000 rubles (including VAT), in the commission agent’s accounting, transactions with goods accepted for sale under a commission agreement will be reflected in the entries: Dt 004 - 30,000 rubles. — goods accepted for commission on invoice (TORG-12) Dt 62 Kt 90 – 10,000 rub. – commission agent’s remuneration (40,000 rubles – 30,000 rubles) – on the basis of an act of services rendered, signed with the principal Dt 44 Kt 60 (76) – 5,000 rubles. - remuneration of the sub-commission agent (in the amount of the difference between the proceeds actually received by the sub-commission agent from the sale of goods and the cost at which the goods were transferred to him by the commission agent: 40,000 rubles - 35,000 rubles) - on the basis of an act of services rendered, signed with the sub-commission agent, and sub-commissioner's report on the execution of the order

Kt 004 – 30,000 rub. – sale of goods accepted for commission - on the basis of the commission agent’s report, approved by the committent;

In the principal's accounting records are made: Dt 45 Kt 41 - in the amount of cost - shipment of goods to the commission agent using the TORG-12 invoice Dt 62 Kt 90 - 40,000 rubles. – revenue from the sale of goods is reflected (based on the commission agent’s report) Here we remind you that everything received by the commission agent in a transaction concluded in the interests of the principal, in accordance with Art. 999 Civil Code is the property of the latter. Thus, the entire amount of proceeds received from the sale of the principal's goods is his income. Dt 90 Kt 45 - in the amount of the cost price sold by the commission agent Dt 90 Kt 68 / VAT - 6,101.70 rubles. – VAT accrued for payment to the budget on the sale of goods Dt 44 Kt 60 (76) – 10,000 rubles. – the commission agent’s remuneration is based on the act of services rendered, signed with the commission agent.

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Receipt of goods from the consignor

“Receipt (goods, services, commission)” is issued. It is available from the full interface, in “Purchases”.

Fig.3 Receipt (goods, services, commission)

Here, a sales commission agreement is applied; the tabular section contains a list of goods taken on commission. This fact is noted by indicating the off-balance sheet accounting account 004.01 “Goods accepted for commission/Goods in warehouse.” The posting Dt 004.01 will be generated.

How should a committent using the simplified tax system take into account income and expenses?

Principal's income

Entrepreneurs (and organizations) using a simplified system take into account income from sales according to the rules set out in Article 249 of the Tax Code (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). It states that income is sales proceeds. Is the commission agent's remuneration part of the proceeds? It is, since it directly follows from the Civil Code that all things acquired by the commission agent at the expense of the principal are the property of the latter. In addition, the intermediary is obliged to transfer to the principal everything received under the commission agreement (Articles 999 - 1001 of the Civil Code of the Russian Federation). Consequently, the principal is obliged to show income without deducting from it the fee for the services of the commission agent. In this case, it does not matter whether the commission agent transfers the full amount of proceeds or independently withholds his remuneration. The date of receipt of income will be the day when the proceeds arrived at the principal’s account or cash desk (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

Committent's expenses

The principal has the right to include the intermediary fee in the costs. The expense recognition date is the day the commission agent’s report is approved, which shows the amounts of revenue and remuneration. If the report does not contain information about remuneration, then the principal and the commission agent are required to draw up a separate act of reconciliation of mutual settlements and reflect in it information about the fee for the services of the intermediary. Then the committent will be able to generate expenses on the date of signing the act.

Example: A principal using a simplified system received goods from a supplier in the amount of 1,000,000 rubles in April 2009. (but didn't pay for it). In the same month, the principal shipped these products to the commission agent. The intermediary sold the goods for 1,500,000 rubles, withheld a reward in the amount of 150,000 rubles, and the rest of the money in the amount of 1,350,000 rubles. (1,500,000 – 150,000) transferred to the principal. The funds arrived in the latter’s account on April 30. On this date, the principal generated income from sales in the amount of 1,500,000 rubles, reflected them in the book of income and expenses and took them into account when calculating the advance payment for the “simplified” tax for the first quarter of 2009.

The commission agent drew up a report in which he indicated the amount of revenue and intermediary remuneration for the transaction. The committee approved the report on May 12, 2009. In the book of income and expenses, he reflected expenses in the amount of 150,000 rubles. and took them into account when calculating the advance payment for the single tax for the first half of 2009.

In July 2009, the principal settled with the supplier of the goods. At the same time, he recorded expenses in the amount of 1,000,000 rubles. in the book of income and expenses. He took this amount into account when calculating advance payments for the single tax for the nine months of 2009.

>Reflection of transactions under commission agreements in the 1C: Simplified 8 program

Legislative acts on the topic

You should study the following documents:

Technology for accounting for commission trade in the 1C: Simplified 8 program

All transactions that arise during commission trading under the simplified tax system for the committent and the commission agent are presented in Table 1.

Table 1. Reflection of transactions under a commission agreement in the 1C: Simplified 8 program

Each operation is performed by the corresponding document type in the 1C: Simplified 8 program. Let us consider these operations in more detail separately from the committent and from the commission agent.

Transactions under commission agreements with the principal

Reflection of transactions under a commission agreement is carried out in several stages.

Stage 1. The goods are shipped to the commission agent.

Upon shipment of the goods, the consignor’s accountant, using the 1C: Simplified 8 program, creates a document for the sale of goods. To do this, open the menu (or function panel tab) Sales, select the document Sales of goods and services and click the Add button. The program will offer various types of implementation documents. You should choose the document type Sales, commission. This document must be completely filled out and posted.

Stage 2. The product is sold to the buyer.

After selling the goods to the buyer, the commission agent sends the commission agent's report to the principal. This is an important document, its originals are signed by authorized persons. One copy of the report is sent back to the commission agent, the other remains with the committent. Based on this report, the document Sales Agent Report is entered into the 1C: Simplified 8 program. It can be found in the menu (or in the function panel tab) Sales. The report indicates both the price at which the goods were transferred for sale and the price at which the goods were sold by the commission agent to the buyer. The commission amount is automatically calculated immediately. The most difficult and important thing when filling out this document is to correctly enter the accounting accounts (Accounting Account (AC), Income Account (AC), etc.). When working with the commissioner's report, we suggest being guided by our example.

Stage 3. Formation of a book of income and expenses of the simplified tax system at the committent and calculation of the taxable base for a single tax.

Of course, the book of income and expenses under the simplified tax system is generated in the 1C: Simplified 8 program automatically. You just need to check the correctness of the entries displayed there.

The principal's income is the entire amount received by the commission agent from the buyer for the goods sold and transferred to the principal within the established time frame. In this case, income is recognized on a cash basis, that is, on the day when funds were received into a bank account and (or) to the principal's cash desk (Article 346.17 of the Tax Code of the Russian Federation, letter of the Federal Tax Service for Moscow dated December 1, 2005 No. 18-11/ 3/88099).

However, what to do in a situation where the commission agent deducted his commission from the amount received from the buyer, and transferred the remaining money to the principal’s bank account? In accordance with Article 273 of the Tax Code of the Russian Federation, for tax purposes, the payment of receivables is equivalent to the receipt of money in the taxpayer’s current account. Thus, the principal’s income is precisely the amount of revenue received from the buyer, including the money that the commission agent has already calculated as a commission.

In the program “1C: Simplified 8” this situation is implemented. As income, the program will take into account exactly the revenue received from the buyer, regardless of whether this entire amount was transferred to the principal’s bank account, or whether a commission was deducted from it.

The principal's expense is the commission paid to the commission agent. In accordance with Article 346.16 of the Tax Code of the Russian Federation, such an expense is taken into account when calculating the taxable base if the single tax is calculated for the object “income minus expenses”. What date is this expense recognized?

If the commission agent does not participate in the calculations of the commission fee and the principal transfers the remuneration separately, then the date of recognition of the expense is the day when the money was sent to the commission agent from the principal’s current account (Article 346.17 of the Tax Code of the Russian Federation). If the commission agent is involved in the calculation of the commission and the principal has received from him the amount from which the commission has already been calculated, then the date of recognition of this expense is the date of signing the commission agent’s report.

Example (continued)

LLC "Dairy Farm" transferred 1,000 liters of sterilized milk with a fat content of 2.5% to the commission of LLC "Posrednik" at a price of 20 rubles. per liter According to the commission agreement, Posrednik LLC must sell this milk to the buyer within a month at a price of 40 rubles. per liter Both the principal and the commission agent apply the simplified tax system with the object of taxation “income minus expenses.”* As for the method of settlements between the principal and the commission agent for commission remuneration, we will consider both methods of calculation: both when the principal separately transfers the remuneration to the commission agent, and when mutual claims are offset .

Note: * At the same time, our example can also be used by “simplified people” who calculate a single tax according to the “income” system. Small differences will arise when creating a book of income and expenses, as well as calculating the taxable base and the tax itself.

So, Dairy Farm LLC handed over a ton of milk to the Intermediary. It is necessary to create a document Sales of goods and services: Sales, commission.

The fields of the document will be filled in as follows: Organization LLC “Dairy Farm”, Counterparty LLC “Intermediary”, Agreement No. 1 dated 01.08.09. Nomenclature - Milk 2.5%, Quantity - 1,000 l, Price 20 rub. excluding VAT, Total 20,000, Accounting account (BU) 41.01, Transferred, accounting account (BU) - account 45.01.

Next you need to click OK. The document will be held. After this, it is recommended to click on the Dt-Kt button and check the correspondence of the accounts:

Debit 45.01 Credit 41.01 - 20,000 rub.

2 weeks after the goods were shipped, a commission agent’s report was delivered to LLC “Dairy Farm”, according to which LLC “Posrednik” sold all the milk to LLC “Supermarket” at a price of 40 rubles. per liter

Based on the commission agent’s report, the principal’s accountant prepares the commission agent’s report in the “1C: Simplified 8” program (see Fig. 3). The commission agent's sales report should be filled out as follows: Organization LLC "Dairy Farm", Percentage of remuneration 10, VAT of remuneration excluding VAT, Counterparty LLC "Intermediary", Payment method and Agreement should be "inserted" automatically.

Rice. 3. Filling out the document “Commission Agent’s Sales Report”

In the Products tab you need to indicate: Nomenclature Milk 2.5%, Quantity 1000, Price 40, Amount 40,000, Transfer price 20, Transfer amount 20,000, % VAT excluding VAT.

In this case, the remuneration should be calculated automatically - 4,000 rubles. In order for the reward to be calculated correctly, you must also click the Prices and Currency button and uncheck the Consider VAT checkbox, if this checkbox is there.

The accounting account indicators are filled in as follows: Accounting Account (BU) 45.01, Income Account (BU) 90.01.1, VAT Account 90.03.

When filling out the Cost Accounting tab, you need to take into account that here we are talking about accounting for the costs of remuneration to the commission agent. Indicate: Cost Account (BU) 44.01, Cost items, commission.

Please note: in the Settlement Accounts tab, the Retain commission checkbox is checked only if the commission agent, having received payment from the buyer, deducts his commission from this amount and transfers the remaining funds to the principal. Otherwise (if the remuneration is transferred to the commission agent by the principal), there is no need to check the Withhold commission checkbox.

Accounts in the Settlements Accounts tab (regardless of the method of settlements between the principal and the commission agent) can be specified as follows: Account for settlements for goods 62.01, Account for settlements for advances received 62.02, Account for settlements for intermediary services 76.06, Account for settlements for advances issued 76.06, VAT account 19.04.

Next, you need to post the document by clicking OK. After this, it is recommended to click the Dt-Kt button and check the correspondence of the accounts.

In the event that the commission agent’s remuneration is transferred by the principal, the postings will be as follows:

Debit 90.02.1 Credit 45.01 - 20,000 rub. — the actual cost of goods sold is written off; Debit 62.01 Credit 90.01.1 - 40,000 rubles. — reflects the amount of sale of goods to the buyer; Debit 44.01 Credit 76.06 - 4,000 rub. — the commission agent’s remuneration has been accrued.

In the event that the commission agent independently calculates his remuneration from the sales amount received from the buyer (offset of mutual claims), the correspondence of the accounts will be as follows:

Debit 90.02.1 Credit 45.01 - 20,000 rub. — the actual cost of goods is written off; Debit 62.01 Credit 90.01.1 - 40,000 rubles. — reflects the amount of sale of goods to the buyer; Debit 76.06 Credit 62.01 - 4,000 rub. — the commission agent’s remuneration is allocated from the sale amount; Debit 44.01 Credit 76.06 - 4,000 rub. — commissions are included in overhead expenses.

The next stage is the formation of a ledger for accounting income and expenses of the simplified tax system. Of course, you can move to this stage only after the commission agent transfers the proceeds from the buyer to the principal.

In the first case, when the commission agent’s remuneration is transferred by the principal, in columns 4 “Income in total” and 5 “Income taken into account when calculating the taxable base”, the program will put 40,000 rubles, and in Columns 6 “Expenses in total” and 7 “Expenditures taken into account when calculating the tax base” calculation of the tax base" - 4,000 rubles. (see table 2)

Table 2. Book of income and expenses of Dairy Farm LLC. The commission is paid by the principal.

In the second case, when the commission agent’s remuneration was offset from the sales amount received from the buyer, in columns 4 and 5 “Income” the program will put 36,000 rubles received to the current account from the commission agent. As for the commission, this amount (4,000 rubles) will simultaneously fall into both “Income” and “Expenses”. This is absolutely correct, since the principal’s income is the amount of revenue received from the buyer, including the money that the commission agent calculated as a commission (see Table 3).

Table 3. Book of income and expenses of Dairy Farm LLC. The commission is deducted by the commission agent from the sale amount.

In both cases, the amount is 36,000 rubles. will be included in the base for calculating the single tax. When applying the simplified tax system “Income minus expenses”, the tax base will be determined as follows:

Income (40,000 rub.) - Expense (4,000 rub.) = = Taxable base (36,000 rub.).

If the simplified tax system was applied with the object of taxation “Income”, then the taxable base would not be reduced by the amount of expenses incurred by the principal and would be 40,000 rubles.

Transactions under commission agreements with a commission agent

Reflection of transactions under a commission agreement with a commission agent is carried out in several stages.

Stage 1. The goods arrived at the warehouse of the commission agent.

In this case, the commission agent's accountant fills out the document Receipt of goods and services with the transaction type Purchase, commission (which can be found in the Purchase menu). The goods accepted for commission are taken into account in account 004.1.

Stage 2. The product is sold to the buyer.

The commission agent's accountant fills out the document Report to the principal on sales of goods (located in the Purchase menu). It should not be confused with the document Commission Agent's Sales Report, which is filled out by the principal's accountant, not the commission agent's.

The report to the consignor on sales of goods indicates the price of receipt of the goods; the price at which the product was sold to the buyer and the amount of commission.

Stage 3. Formation of a ledger for accounting income and expenses of the simplified tax system.

The commission agent's income is the commission due to him. Income is recognized on a cash basis, that is, on the day when the commission is received in the commission agent's bank account.

Of course, the commission agent’s income cannot in any way be considered the entire sales amount received from the buyer. In accordance with paragraph 9 of Article 251 of the Tax Code and subparagraph 1 of paragraph 1.1 of Article 346.15 of the Tax Code, receipts of funds in favor of the principal are not recognized as income of the commission agent.

When carrying out commercial activities related to the sale of goods accepted for commission, the commission agent incurs various expenses. They are recognized in accordance with Articles 346.16 and 346.17 of the Tax Code of the Russian Federation.

Let's continue to consider our example from the point of view of the commission agent - Posrednik LLC.

When a batch of milk has arrived at the warehouse of Posrednik LLC, the document Receipt of goods and services: Purchase, commission is filled out. The fields of this document are filled in as follows: Organization LLC “Intermediary”, Counterparty LLC “Dairy Farm”, Commission Agreement No. 1 dated 01.08.09.

The Products tab will be filled in as follows: Nomenclature Milk 2.5%, Quantity 1,000, Price 20, Amount 20,000. Account (BU) 004.01, Expenses (NU) are not accepted. In the Settlement Accounts tab, the accounts of settlements with the principal are indicated, for example, account 76.05. It can be used both as an Account for accounting of settlements with the principal, and as an Account for accounting for settlements on advances.

The document Receipt of goods and services: Purchase, commission must be carried out by clicking OK. Then you should click the Dt-Kt button and make sure that the document generated the posting Debit 004.01 in the amount of 20,000 rubles.

After 2 weeks, the milk was sold to Supermarket LLC. In this case, a standard document Sales of goods and services: sales, commission is created. The document indicates the counterparty LLC "Supermarket", quantity, price of goods (1,000 liters for 40 rubles), etc.

In addition, it is necessary to fill out a Report to the consignor on sales of goods (Fig. 4). The fields of this document are filled in as follows: Organization LLC “Intermediary”, Counterparty LLC “Dairy Farm”, Percentage of remuneration 10, VAT excluding VAT, Method of calculation Percentage of sales amount, Commission agreement No. 1 dated 01.08.09.

Rice. 4. Filling out the document “Report to the consignor on sales of goods”

In the Products tab, the Nomenclature Milk 2.5%, Quantity 1,000, Receipt Price 20, Receipt Amount 20,000, Price 40, Amount 40,000, Reward in the amount of 4,000 rubles are indicated. should be calculated automatically, the column Amount of VAT remuneration in this case can be left empty.

In the Income Accounts tab, the service for which remuneration is due is indicated (for example, the item directory may indicate “Intermediary Services”), Income Account 90.01.1. The VAT account for sales (90.03) will also have to be indicated, despite the fact that the “simplified” principal is exempt from paying this tax - otherwise the program will not process our document.

Please note: in the Settlement Account tab, the Withhold commission checkbox is checked only if the commission agent, having received payment from the buyer, deducts his commission from this amount and transfers the remaining funds to the principal.

Otherwise (if the remuneration is transferred to the commission agent by the principal), the Withhold commission check box is not checked. In the indicators Account for accounting of settlements with the counterparty and Account for accounting of settlements for advances, you can specify 76.05.

The document Report to the consignor on sales of goods needs to be carried out. Then click the Dt-Kt button and check the correspondence of the accounts. The document should generate the following transactions.

If the commission agent’s remuneration is transferred by the principal, the posting will be as follows:

Debit 76.05 Credit 90.01.1 - 4,000 rub. — commission accrued.

If the commission agent is involved in commission settlements, the correspondence will be as follows:

Debit 76.05 Credit 62.01 - 4,000 rub. — “offset of the buyer’s advance”; Debit 62.01 Credit 90.01.1 - 4,000 rub. — commission accrued.

The final stage of work is the formation of a book of income and expenses under the simplified tax system. Of course, it will be possible to indicate in the book the income under the commission agreement either after the buyer transfers money for the milk (if the commission agent independently calculates his remuneration from the sale amount) or after the principal transfers his remuneration to the commission agent. In both cases, columns 4 and 5 of the book will indicate the amount of 4,000 rubles. (see tables 4 and 5). This amount is the taxable base when applying the simplified tax system “Income”. If the simplified tax system “Income minus expenses” is used, the tax base may be reduced by the amount of expenses incurred by the commission agent.

Table 4. Book of income and expenses of Posrednik LLC. The commission is paid by the principal.