Should an agent who worked under the simplified tax system (STS) use a cash register? And what kind of revenue should be reported on the cash register: only the agent’s remuneration or the total income received by the agent? The Ministry of Finance considered this issue in letter No. 03-11-06/2/40279 dated September 30, 2013. and drew conclusions.

First, let's define what constitutes an agent's remuneration? Let's turn to Art. 1005 of the Civil Code of the Russian Federation, which defines the essence of an agency agreement, which consists in the fact that one party (agent), on behalf of the other (principal), performs legal and other actions on its own behalf, but at the expense of the principal, or on behalf and at the expense of the principal for a certain reward. The amount and procedure for paying agency fees are determined by the parties in the agency agreement.

If the agent works on the simplified tax system (“simplified system”), then on the basis of clause 1.1 of Art. 346.15 of the Tax Code, the income of an agent does not include income taken into account in Article 251 of the Tax Code.

Based on clause 9 of clause 1 of this article, the agent’s income does not include the property (money) of the principal transferred to the agent, commission agent or attorney to carry out his duties under an agency agreement, commission agreement or other similar agreement if these incomes are not are included in the expenses of the agent, commission agent, and attorney. The remuneration of an agent, commission agent, or attorney is not included in this type of income.

Thus, an agent’s income when working for the simplified tax system is considered only the amount of his commission received.

The date of receipt of income by the agent when working on a “simplified” basis on the basis of clause 1 of Art. 346.17 of the Tax Code is considered the day of receipt of proceeds to the current account, cash desk, receipt of property rights or other property, as well as repayment of debt to the agent in another way. In this case, simplified employees use the cash method of accounting.

If it is impossible to separate the agent’s remuneration from the total amount of the agent’s income received, tax authorities adhere to the version that the entire amount should be defined as the agent’s income with appropriate taxation. In the future, the agent can adjust the revenue received by the amount of goods (services) paid to the supplier. In this case, the reward is considered to be savings from the transaction.

Does an agent need a cash register? Based on paragraph 1 of Art. 2 of Federal Law No. 54-FZ CCT is mandatory used by organizations and individual entrepreneurs for cash payments or payments using payment cards when selling goods, performing work, or providing services.

When the principal transfers funds to the agent on the basis of an agency agreement, this operation is not an operation for the sale of goods (works, services); accordingly, it does not fall under the scope of Law No. 54-FZ, i.e. The agent does not need a cash register.

Read the definition of agent remuneration using examples.

Types of intermediary agreements, defined similarly to agency agreements.

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The Federal Tax Service of Russia has indicated that the date of receipt of income by the principal applying the simplified tax system is the day the proceeds from buyers are received into the agent’s accounts. But the Russian Ministry of Finance and the courts do not share the opinion of the tax authorities.

The essence of the problem

Under the simplified tax system, income is recognized in the manner provided for in paragraph 1 of Art. 346.17 Tax Code of the Russian Federation. According to this norm, the date of receipt of income is considered the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method ).

Let’s say a principal applying the simplified tax system has entered into an agreement with an agent, under the terms of which the agent sells the principal’s goods for a fee. The rules provided for agency and commission agreements apply to an agency agreement (Article 1011 of the Civil Code of the Russian Federation). From the provisions of paragraph 1 of Art. 996 and Art. 999 of the Civil Code of the Russian Federation it follows that things received by the agent from the principal are the property of the latter and the agent is obliged to transfer to the principal everything received under the agency agreement. Thus, the money received to the agent’s account from the sale of goods under the agency agreement belongs to the principal. But does this mean that the principal has income at the moment the money is credited to the agent’s account?

Officials' opinions differ

In the commented letter, tax department specialists, based on the provisions of paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation, came to the conclusion that the date of receipt of income for the principal will be the day of receipt of payments from buyers to bank accounts and (or) to the agent’s cash desk. A similar position is set out in letters of the Federal Tax Service of Russia dated 02/06/2012 No. ED-4-3/1823@ and dated 10/11/2010 No. YAK-17-3/1378@.

But the specialists of the financial department comply with the norm of paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation is interpreted differently. In their opinion, the date of receipt of income for the principal is the day of receipt of funds to bank accounts and (or) to the principal’s cash desk (letters dated July 29, 2016 No. 03-11-06/2/44819, dated May 24, 2011 No. 03-11 -06/2/80).

Arbitration practice

The courts agree with the position of the Russian Ministry of Finance.

The AC of the North-Western District, in its resolution dated 03/05/2015 No. F07-506/2015, considered the following situation. The management company (principal), which applies the simplified tax system, has entered into agreements with agents, under the terms of which the latter ensure that they accept money from the public for the services provided by the principal. During the audit, tax officials discovered that when calculating tax according to the simplified tax system, the company did not take into account the amounts received by agents from the population, but not transferred by them to its current account. The controllers assessed additional taxes. The company went to court.

The courts of three instances canceled the additional assessments. They noted that paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation does not contain instructions as to whose account (principal or agent) funds should be received for tax purposes when selling goods (works, services) under intermediary agreements. Considering that, by virtue of clause 7 of Art. 3 of the Tax Code of the Russian Federation, all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are subject to interpretation in favor of the taxpayer; the courts came to the conclusion that in the case under consideration, the income of the management company can be recognized only at the time of receipt of funds to its current account (cash) from agents. At the same time, they noted that the procedure for determining the date of receipt of income by the principal is not affected by the fact that all funds received into the account or cash register of agents from the population in payment for services provided by the principal are the property of the latter.

The FAS of the North Caucasus District came to similar conclusions in its resolution dated September 23, 2010 in case No. A32-44399/2009 (Decision of the Supreme Arbitration Court of the Russian Federation dated February 9, 2011 No. VAS-9237/10 refused to transfer the case for review). He indicated that the amount received from the sale of goods through an agent is the proceeds from the sale for the principal (clause 1 of Article 346.15, clause 1 of Article 249 of the Tax Code of the Russian Federation). However, the corresponding amounts are recognized as income after the agent’s report is approved and funds are received in the principal’s current account or when the debt to the principal is repaid in another way (Article 1008 of the Civil Code of the Russian Federation, clause 1 of Article 346.17 of the Tax Code of the Russian Federation). The court also noted that the object of taxation when using the simplified tax system is the funds actually received by the taxpayer.

And the Presidium of the Federal Antimonopoly Service of the Ural District, in paragraph 4 of the Final Certificate on issues arising during the consideration of disputes related to the application of legislation on special tax regimes, approved on December 23, 2011, explained that if an agent is involved in the calculations, the principal takes into account income as it is received proceeds to your current account or to the cash register. Funds that are not credited to the account (cash) of the taxpayer are not recognized as income for the purpose of calculating the tax paid in connection with the application of the simplified tax system.

So, taking into account the opinion of the Russian Ministry of Finance and the courts, the principal under the simplified tax system must recognize income at the time funds are credited to his current account or cash desk.

If a company applies a simplified tax regime, then when drawing up an agency agreement it is worth following special rules.

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Let's look at what general provisions the agreement with agency orders and commission has, what is different, and how the provision of services is reflected in accounting.

Basic information

Knowing what they are will be useful to accountants and company management, because many have to use the services of agents or provide intermediary services to principals.

What does the legislation of the Russian Federation say about this? How are transactions formalized and what rights does each party have?

Definition

An agency agreement is understood as an agreement in which one party (agent) for payment carries out actions of a legal or other nature on behalf of other parties (principals).

Agents conduct their activities on their own behalf (at the expense of the principals) or on behalf of the principal (at his own expense).

Since agents conduct legal activities and also carry out other operations, it is worth determining what is included in the concept of “others”. This:

• carrying out inspections of incoming products;
• monitoring the shipment of goods to recipients;
• actions of a substantive and factual plan, etc.

When concluding an agency agreement, the following legal relations are assumed to be established:

• between principals and agents;
• between agents and third parties;
• between principals and third parties.

Making a deal

When drawing up an agreement, it is worth focusing on the general procedure for the form of the transaction and the agreement, since the legislation does not specify special requirements.

The obligations of agents to provide legal services on behalf of the principals, in contrast to the rights of attorneys, can only be secured in contracts that are drawn up in writing.

There is no need to issue . When drawing up an oral agreement, it is mandatory to issue a power of attorney.

Actions of a legal nature entail legal consequences: the emergence, change, termination of civil powers. Actual actions have no consequences.

Thus, the agent must search for a potential partner, organize negotiations, and study the market in order to identify the most favorable conditions for the transaction.

All powers can be transferred to the principal after the transaction is concluded. Provided that the services are provided on behalf of the principal, then the powers will arise from the principal, bypassing the agents.

Agency agreements are not limited to traditional ones. When drawing up agency agreements, you can also conclude.

In this case, all obligations may be assigned to third parties. But at the same time, the subagent does not have the opportunity to organize transactions on behalf of the principals, except for those situations that are specified in.

Legal grounds

The specifics of drawing up agency agreements and actions based on them are stipulated in Russia.

If the amount is not specified, then the amount of remuneration is determined according to the tariffs for similar types of services.

Unless another payment procedure is specified in the agreement, the principal must transfer the amount to the agent within 7 days from the date of submission of reports for past periods.

Both parties can create restrictions on the law in relation to each other (), if this is stated in the documentation.

In accordance with Art. 1007, paragraph 3 of the Civil Code, it is prohibited to establish provisions in agency agreements that will allow the sale of products, the provision of services and work to certain consumers or those consumers who live in the specified territory.

When executing contracts, agents must prepare reports on their activities to the principals in accordance with the procedure specified in the document.

Otherwise, the report is provided as the conditions are met or after the end of the contract ().

Certificates of expenses incurred are attached to the reports. If the principal has objections to the reporting of agents, then the principal has 30 days to inform about this.

Agency agreements under a simplified taxation system

Agency agreements under the simplified tax system are a common occurrence in the activities of enterprises that apply this taxation regime.

What nuances should be taken into account when drawing up an agreement and fulfilling the conditions specified in it for the object “income” and “income minus expenses”?

Agent's income

For example, according to the terms of the agreement, agents must conclude contracts for organizing advertising and for conducting the affairs of principals that are related to assignments.

A person has the right to choose profit or profit as an object, which is reduced by expenses ().

According to the regulations of the Russian Federation, when determining profit, a taxpayer using the simplified tax system must rely on the provisions of,.

This means that all funds received by the agent when providing services in accordance with the agency agreement cannot be included in the single tax base.

The income (which is taxable) of simplified agents will be considered remuneration. Payers of the simplified tax system use the cash method when calculating profits.

Typically, agents who enter into contracts for the principals' money charge a fee from the funds received for the execution of the contract.

Due to this, all payments (remunerations) to agents are profits received from the principals.

The contract may indicate that the agent pays for the advertising campaign using personal funds, and then the amount is billed to the principals for reimbursement of costs.

These funds will also be income. Remuneration amounts may be included in the amount of compensation paid by the principals.

For example, the agent (“Venus”) works on a simplified system. The enterprise was created on 08/1/05, an agency agreement under the simplified tax system (6%) with the Orion company was drawn up on 08/15/05, according to which “Venera” must organize an advertising campaign.

12 thousand were paid for services. This amount is included in the funds (112 thousand rubles) transferred according to the terms of the contract.

Video: what will happen if the simplified tax system is not paid quarterly

On August 19, 2005, Venera LLC paid 100 thousand for the posters produced. These figures will not be reflected in the Book of Profits and Expenses.

Payment to staff (August-September) – 800 rubles. Insurance – 224 rubles ((800 + 800) * 14 percent). Insurance – 3 rubles ((800+800) * 0.2 percent).

The payer who has chosen income as an object can reduce the single tax on the insurance premium, but not more than 50 percent.

The tax amount for the 3rd quarter is 720 rubles (12 thousand * 6%), and 50 percent is 360 rubles. The contribution amount is less, which means that the single tax is reduced by the amount of insurance.

Calculation:

720 – 224 = 496 rubles.

Agent expenses

Simplified organizations also use the cash method when accounting for costs, if the object of taxation is income minus expenses ().

To determine the tax base for the single tax, agents using the simplified tax system must take into account the nature of the costs incurred. An agent using the simplified tax system (15%) must form a budget of costs, which is associated with the implementation of the terms of the order.

Expenses are incurred from our own funds, with invoices periodically issued to the principals to reimburse costs. Let's return to the example of an agency agreement for an advertising campaign.

Agents do not have the right to recognize expenses for advertising the principals' products as expenses, which are taken into account when calculating the amount of the single tax if, according to the agreement, they must be reimbursed.

Nuances for VAT

Organizations using the simplified tax system do not have to pay VAT (), which means that when providing services they do not have the right to charge such a tax on their price.

Agents on the simplified tax system also cannot issue to principals, where VAT is allocated, messages and.

In such situations, businesses that use the services of agents may have difficulties with input VAT on products purchased with the participation of agents.

What to do? There must be a provision in the contract that the agents will act on behalf of the principals.

Contractors will be able to submit invoices to principals, who will deduct value added tax on agent services.

If agents act on their own behalf, the contractor must issue an invoice to the names of the agents within 5 days ().

Then another invoice will be issued to the principals, the basis for which was the document received from the contractor.

There is no need to register such documentation in the Book of Sales and Purchases ().

Reflection of agency agreements in accounting (postings)

In agent accounting, revenue related to intermediary services is considered profit from ordinary operations ( – ).

Such amounts are reflected using account 90 (reflects sales), subaccount 90-1 (revenue).

Account 76-5 is also used here to carry out settlements with debtors and payable companies, and a sub-account for making settlements with principals.”

The following accounts are also used:

All transactions are divided into the following groups:

• contracts are concluded with the buyer for the sale of products.
• contracts are concluded with the supplier of material assets for the principals.

The specifics of accounting depend on the subject of the contract. In accounting, revenue is reflected only after the agents’ report on fulfilled duties under agency agreements is received.

The report will be confirmation that all conditions for recognizing revenue in accounting, as specified in clause 12 of PBU 9/99, have been met:

• the enterprise can receive such revenue, which is confirmed by the provisions of the contract;
• the amount of revenue is determined;
• there is confidence in increasing economic benefits when performing a certain operation;
• ownership of goods passes from the company to buyers;
• costs are determined.

The principal uses the following accounts:

Check	Content
45	For shipped products (when transferring the goods, the amount is transferred from Kt 41 to Dt 45)
Account 90, sub-account 90-1	When acquiring ownership rights to products by the buyer
Dt 90 subaccount 90-2 Kt 45	Sales and their cost, as well as products that were shipped
Score 44	The amount due to the agents under the contract, which is the amount of sales expenses
Score 76-5	Payments to debtor and creditor organizations - amounts of agent remuneration. A sub-account is opened to determine the amount of payment as remuneration

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.

The publication was prepared with the participation of specialists from the Department of Indirect Taxes and the Department of Small Business Taxation of the Federal Tax Service of Russia

Agency agreements are widespread in business practice. They are often used in the provision of transport services, in international trade and advertising business. How to calculate taxes for one of the parties to such an agreement - an agent applying the simplified taxation system? Let's talk about this.

Chapter 52 of the Civil Code of the Russian Federation is devoted to the agency agreement. Under an agency agreement, one party, the principal, instructs the other party, the agent, to perform legally significant or other actions for a fee. The agent can execute the order either on his own behalf or on behalf of the principal. In both cases, the agent is paid with the principal’s funds. An agent who acts on his own behalf acquires rights and obligations arising from an agreement concluded with a third party.

The principal pays the agent a fee, the amount of which is provided for in the contract. If an agent undertakes to sell products, the amount of remuneration can be calculated as a percentage of sales volume. Moreover, the calculation can be based on both the total sales volume and the volume of sales for which payment has already been received.

Suppose an agent orders services on behalf of a principal or purchases property for him. In this case, the remuneration is expressed as a percentage of the cost of the purchased property or ordered services. Payment of remuneration may be conditioned by the fact of execution of the order and set in a fixed amount.

The agent is obliged to provide the principal with reports on the execution of the order and attach to them documents confirming expenses incurred at the expense of the principal. The principal has the right to submit his objections to the report within 30 days.

Depending on the terms of the agency agreement, the remuneration is either paid to the agent by the principal after approval of the report, or is withheld by the agent from amounts due to the principal. The latter is possible if the agent acts on his own behalf (according to the model of a commission agreement in accordance with Article 997 of the Civil Code of the Russian Federation). This is explained by the fact that the rules provided for commission agreements apply to relations arising from agency agreements (Article 1011 of the Civil Code of the Russian Federation). But only on the condition that these rules do not contradict the provisions of the Civil Code on the agency agreement or the essence of such an agreement.

Let's consider the features of taxation of an agent using the simplified tax system.

Agency agreement in small business

As a rule, agency agreements are concluded for the purpose of transferring non-core activities for the company to a specialized organization. Often such an agent is a small enterprise, which fully justifies its use of the “simplified” approach. Firstly, there is a tangible economic benefit: in addition to other tax advantages, organizations that have switched to the “simplified system” do not pay VAT. For example, in the situation discussed in the article, a small advertising agency, competing with larger firms, can provide an additional 18% in its profit margin or make significant concessions to the customer when concluding an important contract. Secondly, it reduces labor costs for accounting. And finally, the third advantage: the less taxes an enterprise pays and the fewer reporting forms it submits, the less likely an error will result in tax penalties.

Agent's income

Let’s say that an agent undertakes under a contract to conclude a contract in the interests of the principal for organizing an advertising campaign and to conduct the principal’s affairs related to this assignment. As an object of taxation, the agent has the right to choose either income or income reduced by the amount of expenses. Article 346.15 of the Tax Code states that a taxpayer applying the “simplified tax” must be guided by the provisions of Articles 249 and 250 of the Tax Code of the Russian Federation when determining income. Income specified in Article 251 of the Code is not taken into account for tax purposes. Therefore, funds received by the agent in connection with the fulfillment of his obligations under the agency agreement, for example, to pay the costs of producing advertising products, are not included in the single tax base.

This means that the taxable income of the “simplified” agent is his remuneration. Taxpayers using the simplified tax system use the cash method of determining income. As a rule, an agent who enters into a contract at the expense of the principal withholds the amount of remuneration from the funds received for the execution of the contract. Therefore, remuneration for tax purposes is recognized as income for the taxpayer-agent at the time of transfer of funds by the principal.

The agency agreement may provide that the agent pays for the advertising campaign from his own funds and then issues an invoice to the principal for reimbursement of expenses. In this case, the agent's income is also recognized at the time the remuneration is transferred. The amount of remuneration may be included in the amount of compensation transferred by the principal.

The moment of acceptance of the report by the principal is not particularly important, since the “simplified” agent recognizes income on a cash basis. Let's look at what has been said with an example.

The advertising agency "Alfa-Advertising" (LLC) has been using a simplified taxation system since its inception (August 1, 2005). The object of taxation is income. On August 15, 2005, the organization entered into an agency agreement with Beta LLC, according to which Alfa-Advertising LLC undertakes to organize an advertising campaign. Alfa-Reklama LLC valued its services at 12,000 rubles. To fulfill the agreement, Beta LLC transferred 112,000 rubles to the agent on August 16, 2005, including the amount of remuneration.

On August 19, 2005, Alfa-Reklama LLC paid for the production of posters with the symbols of Beta LLC in the amount of 100,000 rubles. This operation is not reflected in the Book of Income and Expenses, since it was carried out at the expense of the customer. In addition, the “Expenses” column is filled out only by taxpayers who have chosen income minus expenses as the object of taxation.

Payments to agency employees in August and September amounted to 800 rubles. The amount of insurance premiums paid to the Pension Fund in the third quarter of 2005 is 224 rubles. [(800 rub. + 800 rub.) x 14%]. The amount of insurance contributions for compulsory social insurance against accidents at work and occupational diseases is 3 rubles. [(800 rub. + 800 rub.) x 0.2%].

Temporary disability benefits were not paid. Alfa-Advertising LLC had no other operations in the third quarter of 2005. For tax purposes, the agent can only take into account the remuneration received from the principal of 12,000 rubles. This amount is indicated in section 2 of the single tax declaration on line 040 “Total income” and line 060 “Tax base for calculating the single tax.”

According to paragraph 3 of Article 346.21 of the Tax Code of the Russian Federation, a taxpayer who has chosen income as an object of taxation reduces the amount of the single tax by the amount of insurance contributions to the Pension Fund paid for the same period. In this case, the tax amount cannot be reduced by more than 50%. The amount of accrued single tax for the third quarter of 2005 will be 720 rubles. (12,000 rubles x 6%), 50% of this amount - 360 rubles. The contribution of Alfa-Reklama LLC to the Pension Fund for the third quarter is less. Consequently, the single tax can be reduced by the entire amount of insurance premiums. Thus, payment is due: 720 rubles. - 224 rub. = 496 rub. (lines 150 and 170 of section 2 of the declaration).

Agent expenses

The cash method is also used by “simplified people” when accounting for expenses (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). This provision is relevant only for taxpayers who have chosen income minus expenses as the object of taxation. When determining the tax base for a single tax, the “simplified” agent must take into account the nature of the expenses he makes.

For the purposes of the advertising campaign, the agent from example 1 creates a budget for expenses associated with the execution of the order. He can make expenses at his own expense, periodically issuing invoices to the principal for reimbursement of expenses, or at the expense of the principal, participating in settlements between him and the actual performer of the work. However, when calculating the single tax paid by the “simplified” person, these amounts are not included in expenses.

The list of expenses that are taken into account for taxation is given in Article 346.16 of the Tax Code of the Russian Federation. These costs must be economically justified and documented. This is the requirement of paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

Agents who provide advertising services should pay attention to this point. Clause 20 of the list of expenses provides for the costs of advertising manufactured or purchased goods and trademarks. Obviously, we are talking about advertising goods owned by the taxpayer. This means that the agent does not have the right to recognize expenses for advertising the principal’s goods as expenses taken into account when calculating the single tax if the agreement provides for their reimbursement. Let us explain what has been said with examples. Let's first consider the situation where the agent acts on his own behalf.

Let's use the condition of example 1. Let's say that the object of taxation of Alfa-Advertising LLC has chosen income reduced by the amount of expenses.

On August 25, the society paid 5,000 rubles. for placing an advertisement about his services in the newspaper.

On August 31, the company accrued and on September 7 transferred insurance contributions to the Pension Fund for August in the amount of 112 rubles. (800 rub. x 14%). The agent has the right to take this amount into account in expenses that reduce the tax base for the single tax. In addition, these expenses should take into account contributions for compulsory insurance against accidents at work in the amount of 2 rubles. (800 rubles x 0.2%), also listed on September 7.

On September 30, insurance contributions to the Pension Fund for September were accrued in the amount of 112 rubles. (800 rub. x 14%). They were listed on October 7, that is, in the fourth quarter of 2005. According to the letter of the Ministry of Finance of Russia dated 07/06/2005 N03-11-04/2/17, taxpayers have the right to reduce the amount of single tax payable for a reporting or tax period by the amount of contributions to the Pension Fund actually paid in the same reporting or tax period. Therefore, insurance premiums for September paid in October are not taken into account in expenses for tax purposes in the third quarter of 2005.

Beta LLC approved the agent’s report on September 18, and on September 25 transferred to him reimbursement of expenses in the amount of 152,000 rubles. and a reward of 7,000 rubles. The agent had no other operations in the third quarter. The remaining reward amount is RUB 5,000. listed on October 5th.

Thus, the agent can recognize income in the amount of the actual remuneration amount transferred.

In section 2 of the single tax declaration, in line 010 “Amount of income received,” the agent must indicate 7,000 rubles, and in line 020 “Amount of expenses incurred” - 6,714 rubles. The base for calculating the single tax will be 286 rubles. (7000 rubles - 6714 rubles), and the amount of single tax due for payment for the third quarter of 2005 is 43 rubles. (RUB 286 x 15%).

An agency agreement may provide that the agent acts on behalf of the principal. Let's look at this situation with an example.

Let's use the conditions of example 2 and change them. Let's assume that the agency agreement concluded between Beta LLC and Alfa Advertising LLC stipulates that the principal advances the costs of an advertising campaign. The agent's remuneration is 15% of the advertising campaign budget.

In addition to accruing and paying salaries, as well as transferring mandatory payments to funds, the agent carried out the following business transactions:

August 18 - funds were received according to the agency agreement in the amount of 230,000 rubles, including remuneration of 30,000 rubles;

August 20 - funds were transferred for the production of posters for Beta LLC - 200,000 rubles;

September 15 - funds were transferred for placing an advertisement about the agency.

Alfa-Reklama LLC did not carry out any other operations in the third quarter of 2005.

The agent recognizes income on a cash basis, so he must take into account the amount of remuneration as part of the income taken into account for calculating the single tax at the time of receiving the advance.

On September 25, Beta LLC approved the agent’s report on expenses incurred in the amount of 200,000 rubles. As already mentioned, this fact does not matter for the calculation of the single tax by the agent. The agent also does not take into account for tax purposes income and expenses associated with the execution of the order. This means that Alfa-Reklama LLC in section 2 of the single tax return on line 010 “Amount of income received” will reflect 30,000 rubles, and on line 020 “Amount of expenses incurred” - 13,714 rubles. The base for calculating the single tax will be 16,286 rubles. (30,000 rubles - 13,714 rubles), and the amount of single tax due for payment for the third quarter of 2005 is 2,443 rubles. (RUB 16,286 x 15%).

Do I need to pay VAT?

Paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation states that organizations and individual entrepreneurs using the “simplified tax” are not VAT payers. Therefore, when selling services, they do not have the right to charge VAT on their cost. Thus, an agent using the “simplified tax” does not have to issue an invoice to the principal with allocated VAT, and also keep a purchase book and a sales book. As a result, a company that has ordered the services of a “simplified” agent may have difficulties with “input” VAT on goods or services purchased with the help of an agent. What should I do? The simplest thing is to provide in the agency agreement a clause according to which the agent will act on behalf of the principal. In this case, the contractor will issue an invoice directly to the principal, who will, without much difficulty, deduct VAT on the services of the contractor.

If the agent acts on his own behalf, the contractor, in accordance with Article 169 of the Tax Code of the Russian Federation, issues an invoice to the agent within 5 days. The agent then issues an invoice to the principal based on the invoice details received from the contractor. None of the agent's invoices are recorded in the purchase ledger and sales ledger. This procedure is provided for by Decree of the Government of the Russian Federation dated December 2, 2000 N 914.

Under the agency agreement, Alfa-Reklama LLC (agent) undertakes to find a supplier of branded bags for Beta LLC (principal) and produce them. The agent acts on his own behalf. Order cost - 118,000 rubles. Remuneration of Alfa-Advertising LLC (agent) - 12,000 rubles. Alfa-Reklama LLC will perform the following business operations (Table 6).

Alfa-Reklama LLC does not have the right to accept VAT in the amount of 18,000 rubles. for deduction. Alfa-Advertising LLC is obliged to issue Beta LLC an invoice in the amount of 118,000 rubles. Alfa-Advertising LLC does not issue an invoice for agency fees.

Beta LLC will be able to deduct VAT in the amount of 18,000 rubles. based on the invoice received from the agent, after actual payment for the packages and their acceptance for accounting.

/Russian Tax Courier, 09.19.2005/