What is a committent or principal? Are principal and principal the same thing? Committent (principal) - who is it? The principal and the commission agent are the conditions under which the commission agent works

In this article we will look into such an area of ​​trust between the parties as a commission agreement and find out who the commission agent is.

Commission services are mainly services for the sale of client property by a specialized person - a commission agent. Some features of the commission agent's activities require detailed consideration.

Commission agreement

In everyday reality, commission relationships most often formalize the work of so-called consignment stores, which sell some things belonging to other owners, performing only the role of a seller, but the conclusion of purchase and sale transactions has a special procedure here.

So who is a commission agent? This is a person who acts on his own behalf, which means that the owner of the thing does not need to independently participate in the transaction when this, for some purely individual reasons, is undesirable.

Since the responsibilities of the commission agent include organizing the sale itself, negotiating with buyers, preparing documents, his work must be paid. The commission agent’s work is paid for by the client, or the committent, who provides the item for commission.

How does the sale of property take place under a commission agreement?

As usual, commission sales are a voluntary agreement of the parties. Only the state has coercive measures. Private relationships are organized only with the voluntary consent of their participants.

So. The client brings the item to the commission agent and asks to sell it. A commission agreement is concluded between the parties. The commission agent undertakes to sell the item on his own behalf, but for this, part of the cost of the item will be transferred to the commission agent-seller himself as a fee for the service.

When a commission agent finds a buyer for the owner’s property, he himself, on his own behalf, enters into a purchase and sale transaction. After this, he notifies the owner of the sold item and gives him the cost of the item minus the commission - his own remuneration.

Commission sales - why?

As a rule, used items are sold under commission agreements. It is easier for the owner to hand over such an item to a consignment store than to look for a client, conduct negotiations and deal with paperwork on his own.

Even if the commission is deducted, the cost of the item will still be returned to the owner, and specialized commission retail outlets can sell the item faster than with personal participation in the sales process.

It should not be ignored that under a commission agreement, in some cases, an individual real owner things can be kept secret from the final buyer; if this is necessary or important for the consignor, the commission agent will sell the thing as his own.

Commission trading is always a challenging business issue for entrepreneurs, economists and accountants. Therefore, many prefer choose something simpler and more understandable, on initial stage. But, having a certain attractiveness in making a profit, this direction always arouses increased interest among entrepreneurs.

Let's try to understand this issue today. So what is this circuit, how does it look and work? Everything seems clear, in the business chain there is a supplier and an intermediary, but let’s immediately call everything by its proper name and further in our article this terminology will be used: supplier or principal, he gives his goods for sale to an intermediary or commission agent. So far it doesn’t seem difficult, but the nuance is that ownership of the goods does not pass to the commission agent.

Commission agent, sells goods to end customers, acting on his own behalf, but at the expense of the principal. As soon as the goods are sold, the principal ceases to be its owner. The commission agent reports to the supplier, gives him the proceeds for the goods and receives his remuneration.

Let's dwell on the legal part of the issue. The commission, like any other type of activity, must be formalized by contractual relations between supplier and store, in which it is precisely determined who is the principal and who is the commission agent, as well as the action itself, that the second will sell on behalf of the first for a fee. Naturally, it would not be amiss to indicate the amount of remuneration; it may be as fixed from each product sold, and in percentage terms from sales.

The law regulating commission trading obliges, in accordance with Article 51 of the Civil Code of the Russian Federation, the commission agent to report on sales to the principal. There are no regulations on terms, so they are prescribed in the contract, just like the term of the contract itself, either a specific period or an unlimited term. It would not be superfluous to indicate in the contract and territory of its execution, but it is up to the principal and the commission agent to decide whether to indicate this item or not. The formal part is done, you can start working.

Based on the goods acceptance certificate and invoice TORG-12, The consignor transfers the goods to the store to the commission agent. The act, again, is formed and transferred, if this clause is in the agreement stating that the document is formed, if not, then it will be enough TORG-12. The product arrives at the store, and the commission agent begins to sell it. It is legally established that sale should start the next day after acceptance of the goods by the commission agent. When a certain quantity of goods is sold, or a certain reporting period fixed in the contract ends, the intermediary is obliged to draw up a commission agent’s report.

The report must reflect how many units of the product were sold, at what price, and what is the amount of remuneration. As I wrote above, it is better to indicate the deadlines for submitting the report in the contract, but this is not defined by law. It is convenient to indicate in the contract that the report will be provided either every week or every month. Also, in addition to the report, you need to draw up an act on the provision of services between the two parties to the contract. The commissioner provides services on behalf of the committee, therefore the amount in the act is this is the amount of the commission agent's remuneration during the reporting period.

Therefore, the intermediary must transfer the amount of money received, but already minus its commission. There is another situation when the day is transferred to the principal in full, and only then the commission agent is transferred back the amount of remuneration. So the cooperation will continue further, until the end of the contract.

Committent within 30 days after receiving the commissioner's report, he may require changes if the report is not drawn up correctly. It is also possible to increase the period for eliminating errors with the help of an additional agreement, in the case where it is not possible to adjust the invoice within a specified period of time.

Since the system allows you to create a commission agreement, arrange the shipment and acceptance of goods, record sales of commission goods, as well as automatically generate commission agent reports. Also in the generated reports, revenue for goods sold, commission agent's remuneration, and VAT are calculated.

Many organizations use in their activities different kinds intermediary agreements. The most popular among them is the commission agreement.

In accordance with clause 1 art. 990 Civil Code of the Russian Federation A commission agreement is a civil contract under which one party (the commission agent) undertakes, on behalf of the other party (the principal), for a fee, to carry out one or more transactions on its own behalf, but at the expense of the principal. So, the characteristic features of a commission agreement:

– the commission agent carries out the instructions of the principal, speaking on his own behalf;

– the commission agent performs legal actions at the expense of the principal;

– under a transaction made by a commission agent in the execution of a commission agreement with third parties, the rights and obligations are acquired by the commission agent;

– the principal is obliged to pay the commission agent remuneration for services rendered.

The main difference between commission and purchase and sale agreements is the condition on the transfer of ownership to the counterparty ( clause 1 art. 454 Civil Code of the Russian Federation). A commission agreement assumes that the commission agent only provides the seller with services for concluding an agreement with buyers. The parties to the commission agreement need to clearly define the transactions that the commission agent must carry out on behalf of the principal and agree on their terms.

When concluding a commission agreement, it is necessary to remember that intermediary agreements, compared to purchase and sale agreements, have tax features, so the transaction must meet all the characteristics of a commission agreement. For example, in practice there are cases when the commission agreement provides for the following condition: if the commission agent does not sell the goods by a certain date, he is obliged to pay its cost, that is, to buy it back. This is what the Supreme Arbitration Court of the Russian Federation thinks about this (see. Review of the practice of resolving disputes under commission agreements, Further - Review): Having accepted the obligation to pay for the goods no later than a certain date, the defendant agreed to bear the risk of the impossibility of further sale of the goods, which corresponds to the contractual sale and purchase relationship(paragraph 1 of the Review). Thus, if organizations have entered into a commission agreement, then the commission agent is not obliged to pay the principal with his own funds. Only after receiving money from the final buyer will he be able to make payments to the principal.

Upon execution of the order, the commission agent is obliged to submit a report to the principal and transfer to him everything that he received under the commission agreement ( Art. 999 Civil Code of the Russian Federation). The legislation does not establish special rules regarding the form and content of the commission agent’s report, therefore the parties independently agree on what information should be contained in the report and is necessary for the committent to reflect business transactions in accounting and tax accounting. If the relationship under a commission agreement is long-term, then reports should be submitted regularly, for example, at the end of each reporting period. Otherwise, difficulties may arise with the calculation of taxes, since the report is a document that confirms the provision of services by the commission agent. The Civil Code of the Russian Federation does not prohibit the submission of interim reports.

If the commission agent refuses to provide the principal with data on transactions concluded in pursuance of a commission order for the sale of goods, the principal has the right to demand compensation for the full market value of all goods transferred to the commission agent without paying a commission ( paragraph 14 of the Review). The principal is obliged to pay the commission agent a fee ( clause 1 art. 991 Civil Code of the Russian Federation), as well as reimburse him for expenses incurred in the process of executing the order, since the commission agent makes all transactions at the expense of the principal ( Art. 1001 Civil Code of the Russian Federation).

Items received by the commission agent from the principal or acquired by the commission agent at the expense of the principal are the property of the latter (Art. 996 Civil Code of the Russian Federation). Thus, the commission agent is actually deprived of the right to dispose of these things at his own discretion without special instructions from the principal. The commission agent has the right to retain things in his possession that are subject to transfer to the principal or a person specified by the principal to secure his claims under the commission agreement.

note: according to Art. 997 Civil Code of the Russian Federation The commission agent may withhold the amounts due to him under the commission agreement from all amounts received by him at the expense of the principal. For example, under a commission agreement, the commission agent undertakes to carry out purchase and sale transactions of property owned by the principal on his own behalf at the expense of the latter. According to the terms of the agreement concluded by the commission agent with the buyer of the goods, payment must be received in three installments in equal installments with a break of three months. Having received the first payment, the commission agent withheld the remuneration due to him in full, and not in proportion to the amount of the contribution. An explanation of this situation is given in clause 4Review: If the buyer pays for the goods in partial payments, then, in the absence of an agreement to the contrary, the commission agent has the right to withhold the commission in full from the first amount received to him.

As a rule, commission agreements define the procedure for transferring amounts received from buyers. If it is not defined, then it is unclear when the commission agent is obliged to transfer money to the principal. IN Article 999 of the Civil Code of the Russian Federation it is said that the commission agent is obliged to transfer to the principal everything received under the transaction simultaneously with the report. As follows from paragraph 9 of the Review, within the meaning of Art. 999 of the Civil Code of the Russian Federation, in the absence of an agreement between the parties otherwise, the commission agent is obliged to transfer to the principal the amounts received from the sale of goods owned by the latter as they are received, and not based on the results of the execution of the principal’s instructions in full. That is, the commission agent must fulfill the obligation to transfer proceeds to the principal on the next day after he learned or should have learned about the receipt of proceeds. If the commission agent violates this deadline, then interest can be collected from him for the use of other people's funds ( Art. 395 Civil Code of the Russian Federation).

To avoid misunderstandings between the commission agent and the principal, it is advisable to indicate in the commission agreement the condition upon fulfillment of which the commission is paid. As stated in paragraph 3 of the Review, the right to demand payment of a commission does not depend on the execution of a transaction concluded between the commission agent and a third party, unless otherwise follows from the essence of the obligation or agreement of the parties.

Let's explain this with an example. The commission agent fulfilled the order given to him by concluding a transaction with the buyer, and in accordance with the commission order, he was the first to fulfill his duties as a seller in relation to the buyer by transferring the goods sold. In violation of the terms of the concluded purchase and sale agreement, the buyer delayed payment for the goods. After the conclusion of this transaction, the commission agent sent a report to the principal with supporting documents attached and demanded payment of the commission. Having received a refusal, he went to court.

Explanations given in paragraph 3 of the Review, indicate inaccurate formulation of the norms of individual articles devoted to the commission agreement, which leads to their different interpretations. On the one hand, in accordance with Art. 999 Civil Code of the Russian Federation The commission agent is obliged to submit a report to the principal and transfer to him everything received under the commission agreement upon execution of the order. Thus, it is assumed that the report can only be submitted simultaneously with the transfer of funds received from the sale of goods transferred to the commission. On the other hand, in clause 2Art. 991 Civil Code of the Russian Federation The emergence of the right to receive a commission is not stipulated by additional conditions. Thus, in order for the principal to have the legal right not to pay remuneration until the commission agent has fully fulfilled his obligations under the contract, the commission agreement must stipulate the corresponding condition. The right to include it in the contract is provided clause 1 art. 991 Civil Code of the Russian Federation.

Accounting with the principal

Commission agreement for the sale of goods

Due to the fact that when goods are shipped to a commission agent, the ownership of them remains with the principal, the principal does not write off the goods from his balance sheet, but continues to reflect them as part of his own property in the debit of account 45 “Goods shipped”. Thus, the transfer of goods to the commission agent will be reflected in the posting Debit 45 Credit 41 on the basis of an invoice or an act of acceptance and transfer of goods for commission, confirming its transfer to the intermediary.

On the date of shipment of the goods to the buyer, which is determined according to the commission agent’s report and the primary documents attached to it, the principal will reflect the proceeds from the sale by the following posting: Debit 90 Credit 45.

The remuneration paid to the commission agent, as well as all expenses incurred by him related to the sale of goods, are reflected in the principal's accounting as expenses for the sale of goods in the debit of account 44. Basis - the commission agent's report, approved by the principal, and all primary documents confirming the amount and purpose of the expenses incurred by the commission agent expenses

Example 1.

Alpha LLC (committent) and Beta LLC (commission agent) entered into a commission agreement, according to which Beta LLC undertakes to sell the goods of Alpha LLC for a fee. The remuneration was 10% of the sales price excluding VAT. The selling price was RUB 1,180,000. (including VAT - 180,000 rubles). Cost of goods – 600,000 rubles.

The goods were shipped to the commission agent on June 26. Let’s assume that the commission agent is involved in the settlements and an advance payment in the amount of 472,000 rubles was received into his account on the same day. The sale of goods to the buyer occurred on July 31. On the same day, the commission agent submitted a report and issued an invoice for the commission. The buyer repaid the debt for the goods on August 5. (The funds received by the commission agent from buyers are transferred to the principal upon sale of the goods).

The following entries will be made in the accounting records of Alpha LLC (principal):

<*>Sometimes, with this type of calculation, the following error occurs: the principal on account 90 reflects as revenue the amount actually received into his account, and not the entire transaction amount (including commission). According to Art. 999 Civil Code of the Russian Federation all funds received by the commission agent from buyers belong to the principal, therefore the proceeds will be the entire amount that the buyer paid to the commission agent for the goods. This is exactly what the commission agent should indicate in his report.

Changes in the calculation of VAT, adopted on January 1, 2006, also affected the participants in the commission agreement. What is their essence? Firstly, according to general rule in accordance with the new edition Art. 167 Tax Code of the Russian Federation The moment of determining the tax base is the earliest of the following dates:

1) the day of shipment (transfer) of goods (work, services), property rights;

2) the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

Due to the fact that the Tax Code does not clearly establish what is considered a shipment for the purposes of calculating VAT, the Federal Tax Service of the Russian Federation gave its clarifications on this issue in. It states that the date of shipment (transfer) of goods is the date of the first drawing up of the primary document issued to their buyer. If the goods are not shipped or transported, but there is a transfer of ownership of it, then such transfer of ownership for the purposes of application Ch. 21 Tax Code of the Russian Federation is equivalent to the shipment of goods.

However, it remains unclear what is meant by shipment in a commission agreement - transfer of goods from the principal to the commission agent or transfer of goods to the buyer? The answer to this question was given by the Ministry of Finance of the Russian Federation in: when transferring goods to a commission agent from the consignor, the date of shipment of goods is recognized as the date of the first drawing up of the primary document issued on their buyer . Thus, until the goods are transferred to the buyer, the principal does not have an obligation to pay VAT. But when the commission agent ships the goods to the buyer and submits a report, then the principal should charge VAT (in relation to our example 1, this will be July 31, posting: Debit 90-3 Credit 68– 180,000 rub.).

When paying, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights carried out under a commission agreement, one should proceed from Art. 999 Civil Code of the Russian Federation. Thus, according to the commission agreement, everything received by the commission agent under the commission agreement is the property of the principal. Consequently, payment, partial payment on account of the forthcoming supply of goods by the principal (performance of work, provision of services), transfer of property rights, is recognized as payment, partial payment received from the buyer by the principal or his commission agent, both in money and in another form (see) . This means that if the commission agent is involved in the calculations and the prepayment is credited to his account, he must notify the principal about this so that he can timely charge VAT on the payment for upcoming deliveries. Therefore, in order to avoid misunderstandings, a condition should be written into the contract that the commission agent is obliged to notify the principal of all cases of receipt of payment, for example, within 5 days after the end of the month. (In relation to our example 1, this would be the wiring: Debit 76-VAT Credit 68– 472,000 rub.).

In the sales book The principal will register invoices issued to the commission agent, which reflect the indicators of the invoices issued by the commission agent to the buyer ( clause 24 of Resolution No. 914). Thus, the commission agent must reflect these indicators in his report. In the shopping book The principal registers invoices issued by the commission agent for the amount of his remuneration ( clause 7 of Resolution No. 914).

When determining the taxable base for income tax in accordance with clause 3 art. 271 Tax Code of the Russian Federation Taxpayers using the accrual method recognize the date of receipt of income as the date of sale of goods, determined by virtue of clause 1 art. 39 Tax Code of the Russian Federation, regardless of the fact of payment. (According to Art. 39 Tax Code of the Russian Federation sale is the transfer of ownership of goods). Thus, for principals, the date of receipt of income from the sale of goods under a commission agreement is the date the commission agent ships the goods to the buyer, indicated in the commission agent’s notice of sale or in the commission agent’s report. Article 316 of the Tax Code of the Russian Federation imposes on the commission agent the obligation to notify the principal of the date of sale of goods belonging to the principal within three days from the end of the reporting period in which such sale occurred.

Amounts received by the principal in advance are not included in the income tax base until the goods are shipped to the buyer ( pp. 1 clause 1 art. 251 Tax Code of the Russian Federation).

The principal has the right to include the following as expenses associated with the production and sale of products:

- Commission remuneration ( pp. 3 p. 1 art. 264 Tax Code of the Russian Federation);

– other expenses associated with the sale of goods, reimbursed by him to the commission agent (for example, storage costs). To do this, the commission agent must submit documents confirming these expenses in connection with the execution of the commission agreement. The moment of recognition of expenses will be the reporting (tax) period to which these expenses relate, regardless of the time of their actual payment, that is, the period when the commission agent fulfilled his obligations to the principal, and the principal approved the commission agent’s report.

(In relation to our example, the principal’s income for tax purposes will arise in July and amount to 1,000,000 rubles. Commission remuneration in the amount of 100,000 rubles will be attributed to expenses that reduce the taxable base for income tax, also in July).

Commission agreement for the purchase of goods

The parties to a commission agreement may enter into an agreement to purchase goods for the principal. In this case, the goods arrive to the principal either from suppliers of goods or from a commission agent, who receives them from suppliers and transfers them to the principal.

Goods purchased through a commission agent are accepted for accounting from the principal at actual cost ( clause 5, 6 PBU 5/01), which recognizes the amount of the organization's actual acquisition costs, excluding VAT and other refundable taxes. Thus, the cost of purchased goods includes:

– the amount of remuneration paid to the commission agent through whom material assets are acquired;

– other expenses associated with their acquisition (for example, expenses associated with the delivery of goods, their storage), incurred by the commission agent at the expense of the principal in the presence of supporting documents.

If a fixed asset is purchased, its cost will also be formed taking into account all acquisition costs, including fees paid to the intermediary organization through which the fixed asset was acquired (clause 8 PBU 6/01).

Example 2.

Alpha LLC (committent) and Beta LLC (commission agent) entered into a commission agreement, according to which Beta LLC undertakes to purchase goods for Alpha LLC for a fee. The remuneration is determined by the contract in the amount of 10% of the purchase price of the goods, which amounted to 1,180,000 rubles. (including VAT - 180,000 rubles).

The following entries will be made in the accounting records of Alpha LLC:

For the purpose of calculating income tax, the cost of acquired inventories (including those under a commission agreement) is included in material costs and is determined based on the price of their acquisition, including the commission paid to the commission agent, transportation, storage and other costs, related to the acquisition of inventories ( clause 2 art. 254 Tax Code of the Russian Federation).

If property is acquired that is subject to inclusion in depreciable assets, then in accordance with clause 1 art. 257 Tax Code of the Russian Federation all expenses incurred form the initial cost of the acquired property (including the amount of commission and the commission agent’s expenses reimbursed by the principal).

Accounting with a commission agent

When reflecting business transactions in accounting, the commission agent must take into account:

Firstly, income from ordinary activities includes only the amount of commission determined in accordance with the terms of the contract. Proceeds from other legal and individuals under agreements, commissions in favor of the principal are not recognized as income of the organization ( clause 3 PBU 9/99), and are reflected in the accounts of settlements.

Secondly, expenses from ordinary activities include only own expenses that are not directly related to the execution of the commission agreement, for example, labor costs, general business expenses, etc. Disposal of assets under commission agreements in favor of the principal is not recognized as expenses of the organization ( clause 3 PBU 10/99), and are reflected in the accounts of settlements. These expenses are subject to reimbursement by the principal in accordance with the terms of the contract.

Thirdly, property coming from the principal or acquired by the commission agent for the principal is not the property of the commission agent, therefore it must be accounted for in off-balance sheet accounts (002 “Inventory assets accepted for safekeeping”, 004 “Goods accepted for commission”) in the assessment provided for in the contract ( clause 2 art. 8 of Law No. 129-FZ, clause 14 PBU 5/01).

Commission agreement for the sale of goods owned by the principal

Let's use the conditions of example 1.

In accordance with clause 1 art. 156 Tax Code of the Russian Federation The turnover subject to VAT for taxpayers carrying out activities in the interests of another person on the basis of commission agreements includes the amount of income received by them in the form of remunerations (any other income) in the performance of these agreements.

It must be borne in mind that intermediary services, even if they are related to the sale of goods (works, services) that are not subject to taxation in accordance with Art. 149 Tax Code of the Russian Federation, tax exemption does not apply ( clause 2 art. 156 Tax Code of the Russian Federation). The exception is services for the sale of goods (works, services) exempt from VAT in accordance with clause 1(renting premises to foreigners), pp. 1clause 2(sales of medical goods), pp.8 clause 2(funeral services) according to the list approved by the Government of the Russian Federation, and pp. 6 p. 3(sales of folk arts and crafts) Art. 149 Tax Code of the Russian Federation.

Due to the fact that, according to the conditions of the example, the commission agent is involved in the calculations and the advance payment from the buyer is received in his current account, the question arises: should the commission agent charge and pay VAT on the prepayment, since part of the amount also falls on his remuneration? It is quite controversial, and in order to avoid disagreements with the tax authorities, we advise you to indicate in the agreement that the principal pays for the services of the commission agent at the time of shipment of goods to customers. It was this formulation that allowed the taxpayer to win the dispute in arbitration court (see. Resolution of the FAS VSO dated February 25, 2004 No. A19-12348/03-43-F02-484/04-S1, which states that the VAT tax base arises for the company only at the time of receipt of the commission, that is, after the goods are shipped. In this regard, it is unlawful for the company to charge additional VAT on the amounts of advance payments received to its current account for the principal). IN Resolution of the Federal Antimonopoly Service ZSO dated December 13, 2005 No. Ф04-9014/2005(17784-А67-27) it is stated that the company, being a commission agent, is obliged to pay VAT on the commission received, but not on advances received during the tax period.

I would like to say a few words about the features of the commission agent’s accounting of received and issued invoices. Invoices received by the commission agent from the principal for goods transferred for sale are not registered in the purchase book ( clause 11 of Resolution No. 914), and are taken into account in the journal of received invoices ( clause 3 of Decree No. 914). Organizations and individual entrepreneurs carrying out business activities in the interests of another person under commission agreements register in the sales book invoices issued to the principal for the amount of their remuneration ( clause 24 of Resolution No. 914).

Commission agreement for the purchase of goods for the principal

Let's use the conditions of example 2.

The following entries will be made in the accounting of Beta LLC (commission agent):

The principal reflects expenses associated with carrying out business activities (rent, wages, etc.) on account 44 “Sales expenses”. If the commission agent incurs additional expenses associated with the sale of the principal's goods, then these expenses are reimbursed to him by the principal in the manner prescribed by the commission agreement. In accounting, these amounts are reflected in the settlement accounts: Debit 76 Credit 51– expenses subject to reimbursement from the principal’s funds have been paid.

Commission organizations, when forming the composition of income and expenses accepted for tax purposes, must take into account the provisions Art. 251 And 270 Tax Code of the Russian Federation. According to pp. 9 clause 1 art. 251 Tax Code of the Russian Federation When determining the tax base for income tax, income does not include funds received by the commission agent in connection with the fulfillment of obligations under the commission agreement, as well as for reimbursement of costs incurred by the commission agent for the principal, if such costs are not subject to inclusion in the commission agent’s expenses in accordance with with the terms of the concluded agreement. The indicated income does not include commission fees.

Included in expenses taken into account for tax purposes ( pp. 9 tbsp. 270 Tax Code of the Russian Federation), expenses in the form of property (including money) transferred by the commission agent in connection with the fulfillment of obligations under the commission agreement, as well as in payment of costs incurred by the commission agent for the principal, are not included, if such costs are not subject to inclusion in the commission agent’s expenses in accordance with terms of the concluded contract.

Thus, the income of the commission agent for the purposes of calculating income tax includes the amounts of remuneration due to him (excluding VAT). According to Art. 249 Tax Code of the Russian Federation the specified income is recognized as income from sales. The composition of his expenses accepted for the purposes of calculating income tax includes any justified and documented expenses ( clause 1 art. 252 Tax Code of the Russian Federation), related to the implementation of the organization’s economic activities, with the exception of expenses specified in Art. 270 Tax Code of the Russian Federation.

When using the accrual method, the date of recognition of income when providing intermediary services should be considered the date of actual provision of the service (the date the commission agent fulfills his obligations under the contract) regardless of the date of payment ( clause 3 art. 271 Tax Code of the Russian Federation). At the same time, the procedure for recognizing expenses is regulated Art. 272 Tax Code of the Russian Federation.

Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2004 No. 85 “Review of the practice of resolving disputes under a commission agreement.”

Decree of the Government of the Russian Federation dated 02.12.00 No. 914 “On approval of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax” (taking into account changes made by Decree of the Government of the Russian Federation dated 11.05.06 No. 283 ).

Accounting Regulations “Accounting for Inventories” PBU 5/01, approved. By order of the Ministry of Finance of the Russian Federation dated 06/09/01. No. 44n.

Commission agreement refers to intermediary agreements. In accordance with Chapter 51 of the Civil Code, a commission agreement is understood as the obligation of one party (the commission agent), on behalf of the other party (the principal), to complete one or more transactions on its own behalf, but at the expense of the principal.

The principal pays the commission agent a remuneration for the services provided. The additional benefit received from the most advantageous conclusion of a contract between a commission agent and third parties is divided equally between the commission agent and the principal, unless otherwise provided by the contract. Goods received for sale by the commission agent are the property of the principal. The commission agent is responsible for the loss, shortage or damage to the principal's property in his possession.

After the execution of the principal's instructions, the commission agent is obliged to provide a report, and the principal, if there are objections, is obliged to notify the commission agent about this within 30 days - otherwise the report is considered accepted.

A distinctive feature of a commission agreement is the performance of certain actions on one’s own behalf, that is, it is the commission agent who acquires rights and becomes obligated. A third party can resolve all controversial issues only with the commission agent, and the commission agent draws up everything Required documents(contracts, invoices, invoices) to third parties on your own behalf.

Accounting for commission agreements

Accounting for a commission agent

Goods accepted by the commission agent for sale are recorded in the off-balance sheet account “Goods accepted for commission”, and in the event of a purchase agreement being concluded, 002 “Goods accepted for safekeeping”. Remuneration is accounted for as income from operating activities. The commission agent may incur expenses that are subsequently reimbursed by the principal, which are reflected in the account “Settlements with various debtors and creditors.”

Accounting for the principal

Until the goods are sold by the commission agent, the goods are recorded on the principal's balance sheet. Proceeds from the sale of goods are taken into account as income from core activities on the date of sale of goods indicated by the commission agent in the report. The expenses reimbursed to the commission agent are considered by the principal to be sales expenses.

Tax accounting of commission agreements

Tax accounting with a commission agent

When calculating income tax, the income of a commission agent is the amount of his remuneration. At the same time, reimbursable expenses are not expenses of the commission agent and are not taken into account when calculating income tax.

Tax accounting with the principal

Income is recognized in the tax accounting of the principal on the date of sale of goods by the commission agent specified in the report, and the cost of goods sold is included in expenses. Reimbursable expenses and remuneration to the commission agent are included in other expenses. Regardless of whether the commission agent is a VAT payer, he issues invoices on his own behalf if the principal is a VAT payer and the goods are subject to tax.

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Commission agreement: details for an accountant

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Committent

Committent- a party to a commission agreement instructing the other party (commission agent) to carry out one or more transactions in goods, bills, shares, bonds, etc. for a fee (commission). The transaction is concluded on behalf of the commission agent, but in the interests and at the expense of committent.

The commission agreement is one of the most common civil law agreements concluded during the implementation of entrepreneurial activity. The implementation of the commission agreement is regulated by Chapter 51 “Commission” of the Civil Code Russian Federation(hereinafter referred to as the Civil Code of the Russian Federation).

The main provisions of the commission agreement in civil law from Article 990 of the Civil Code of the Russian Federation:

1. Under a commission agreement, one party (the commission agent) undertakes, on behalf of the other party (the principal), for a fee, to carry out one or more transactions in its own name, but at the expense of the principal. Under a transaction made by a commission agent with a third party, the commission agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction.

2. A commission agreement may be concluded for a specific period or without specifying the period of its validity, with or without indicating the territory of its execution, with the obligation of the principal not to grant third parties the right to carry out transactions in his interests and at his expense, the execution of which is entrusted to the commission agent, or without such obligation, with or without conditions regarding the range of goods that are the subject of the commission.

3. The law and other legal acts may provide for the specifics of certain types of commission agreements.

The product (goods) received by the commission agent from the principal is the property of the principal, i.e. there is no transfer of ownership of the product. Upon execution of the order, the commission agent is obliged to provide the principal with a report and transfer to him everything received under the commission agreement.

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See what “Committent” is in other dictionaries:

- (consignor) 1. Any person or organization sending goods to the consignee (consignee). 2. A principal who gives his goods to the agent (consignee) for consignment for sale, usually abroad. Business...... Dictionary of business terms

A party to a commission agreement instructing the other party (the missionary) to complete one or more transactions in goods, bills, shares, bonds, etc. for a fee (commission). The transaction is concluded on behalf of the commission agent, but in the interests and... ... Financial Dictionary

Consumer, client Dictionary of Russian synonyms. principal noun, number of synonyms: 2 client (13) ... Synonym dictionary

See Commissioner... Legal Dictionary

See Art. Commission... Big Encyclopedic Dictionary

Committent, Committent, husband. (lat. committens entrusting) (bargaining). A person who instructs a commission agent to conclude a commission transaction. Dictionary Ushakova. D.N. Ushakov. 1935 1940 ... Ushakov's Explanatory Dictionary

A person who instructs to perform a commission, intermediary service, or to conclude a transaction at his expense. Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B.. Modern economic dictionary. 2nd ed., rev. M.: INFRA M. 479 p.. 1999 ... Economic dictionary

committent- A party to a commission agreement instructing the other party (commission agent) to carry out one or more transactions in goods, bills, foreign currency, shares, bonds, etc. for a commission fee... ... Technical Translator's Guide

Committent- (in relation to the rules of retail commission trade) the consignor is understood as a citizen who hands over goods on commission for the purpose of selling the goods by a commission agent for a fee... Encyclopedic dictionary-reference book for enterprise managers

Committent- (from Latin committens /committentis/ instructing; English principal) a person who instructs another person (commission agent) under a commission agreement to conclude a certain transaction or a series of transactions on behalf of the latter, but at the expense of... Encyclopedia of Law

COMMITMENT- (lat. committentis instructing) a person who instructs another person (commission agent) to conclude a transaction on his own behalf, but at the expense of K. tzh. COMMISSION AGREEMENT… Legal encyclopedia