The organization has the right to supply goods for export through an intermediary, most often a commission agreement or an agency agreement is concluded. According to Article 990 of the Civil Code of the Russian Federation, under a commission agreement, one party (commission agent) undertakes, on behalf of the other party (committent), to complete one or more transactions for a fee on its own behalf, but at the expense of the principal.

The remuneration of the commission agent can be set in various ways: in a fixed amount, as a percentage of something, or as the difference between the cost of the goods sold for export agreed upon by the commission agent with the buyer and the cost set by the committent. The remuneration can be set in the currency of the Russian Federation or in a foreign currency. At the same time, the goods sold by the commission agent remain the property of the committent, in accordance with Article 996 of the Civil Code of the Russian Federation. Therefore, according to Article 999 of the Civil Code of the Russian Federation, the commission agent is obliged to submit a report on the services rendered. The deadlines for submitting the report must be consistent with the terms of the contract.

Under an agency agreement in accordance with article 1005 of the Civil Code of the Russian Federation, the agent undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on his own behalf, but at the expense of the principal or on behalf and at the expense of the principal. Other actions often include any instructions by the principal to the agent. Agency contract provides for broader responsibilities of the mediator. The agency fee is set by the agreement (Article 1006 of the Civil Code of the Russian Federation), and, as under a commission agreement, can be agreed in any way. The agent must submit the report at the request of the principal (Article 1008 of the Civil Code of the Russian Federation), but it is better to agree in advance in the contract on the terms for submitting the report by the agent.

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In accounting, all transactions under intermediary agreements are usually reflected on account 76 “Settlements with various debtors and creditors” on sub-account 76.5 “settlements with a commission agent (agent)”.
Shipment of export goods to a commission agent (agent) is issued a consignment note (TORG - 12) and is reflected in the posting:

Dt account 45 "Goods shipped";

Invoice kit 41 "Goods" for the amount of shipped goods.

Based on the intermediary's report, the following posting is reflected in the accounting records: shipment of goods for export:

Dt of account 90 "Sales", sub-account 90.2 "Expenses for sale";

Kt account 45 "Goods shipped" for the amount of shipped goods.

If, under the terms of an agreement with an intermediary, export earnings go to the foreign exchange accounts of the commission agent (agent), then based on the report of the commission agent (agent), the revenue is recognized in accounting and reflected in the usual posting, which we considered above.

Exchange differences arising on the intermediary's currency account are recognized in the intermediary's accounting and tax records.

Exchange differences in settlements for goods sold are exchange differences of the committent (principal) and are reflected in accounting and tax accounting based on the commission agent's (agent's) report.

Example

Alpha LLC sells goods for export through the commission agent Beta CJSC. LLC "Alfa" agreed with CJSC "Beta" the cost of selling the goods in the amount of $ 50,000. Actual cost the goods transferred to the commission agent amounted to 500,000 rubles; when purchasing the goods, the amount of VAT was deducted in the amount of 90,000 rubles. According to the terms of the agreement, the commission fee is $1180 (including VAT - $180), which is withheld by the commission agent from the amount of proceeds received from the foreign buyer.

Suppose the exchange rate of the Central Bank of the Russian Federation $ was:

• on the date of shipment of goods to a foreign buyer - 25 rubles / $;
• on the date of receipt of payment from the buyer and on the date of transfer of export earnings to the consignor - 27 rubles / $.

The following entries are reflected in the accounting records of Alfa LLC based on the commission agent's report:

• on the date of shipment of goods to a foreign buyer:

Dt of account 62 “Settlements with buyers and customers” Kt of account 90 “Sales”, subaccount “Revenue”, analytical account “Export revenue”, - 1`250`000 rubles. ($50,000 x 25 rubles/$) - goods shipped to a foreign buyer.

Account number 90 "Sales", subaccount "Cost of sales", analytical account "Cost of exported goods", Account number 41 "Goods", subaccount "Goods on commission", analytical account "Goods for export", - 500,000 rub. - written off the cost of shipped goods.

Dt account 76 “Settlements with various debtors and creditors” subaccount “VAT restored” Kt 68 “Calculations on taxes and fees”, subaccount “settlements with the VAT budget” - 90,000 rubles.

Dt of account 44 “Expenses for sale” Kt of account 76 “Settlements with various debtors and creditors”, sub-account “Settlements with a commission agent for remuneration” - 25`000 rubles. ($1,000 x 25 rubles/$) - the remuneration debt to the commission agent has been accrued.

Dt account 19 "VAT on acquired values", subaccount "VAT on acquired works and services", analytical account "VAT on works and services purchased for export", Kt account 76 "Settlements with various debtors and creditors", sub-account "Settlements with the commission agent for remuneration" - 4500 rubles. (180 $ x 25 RUB/$) - shows VAT on remuneration.

Dt account 68 “Calculations on taxes and fees”, subaccount “Settlements with the budget for VAT”, analytical account “VAT recoverable”, Kt account 19 “VAT on acquired values”, subaccount “VAT on purchased works and services ”, Analytical account “VAT on works and services purchased for export” - 4500 rubles. - the amount of input VAT is accepted for deduction (after the relevant decision is made by the tax authority);

Dt account 68 "Calculations on taxes and fees", subaccount "Settlements with the budget for VAT", analytical account "VAT recoverable", Kt account 76 "Settlements with various debtors and creditors" subaccount "VAT recovered" - 90000 rub. the amount of the restored VAT is accepted for deduction (after the relevant decision is made by the tax authority);

• on the date of receipt of payment from the buyer and on the date of transfer of export earnings to the principal:

Dt account 76 "Settlements with various debtors and creditors", sub-account "Settlements with the exporter on export earnings", Kt account 62 "Settlements with buyers and customers" - 1`350`000 rubles. ($50`000 x 27 rubles/$) - the foreign buyer's debt is credited to the commission agent's settlement account.

Account number 76 “Settlements with various debtors and creditors”, sub-account “Settlements with a commission agent for remuneration”, Account number 76 “Settlements with various debtors and creditors”, sub-account “Settlements with an exporter on export earnings”, - 31` 860 rub. ($1,180 x 27 rubles/$) - obligations to the commission agent for remuneration offset by counterclaims were repaid.

D-t account 52 "Currency accounts", sub-account "Transit currency account", K-t account 76 "Settlements with various debtors and creditors", sub-account "Settlements with the exporter on export earnings", - 1`318 140 rubles. [(50`000 $ - 1180 $) x 27 rubles / $] - export earnings minus remuneration received to the foreign exchange transit account from the commission agent.

Dt of account 62 “Settlements with buyers and customers” Kt of account 91 “Other income and expenses”, subaccount “Other income”, - 100`000 rubles. - reflects the positive exchange rate difference on the buyer's debt on the date of its repayment.

Dt of account 91 “Other income and expenses”, subaccount “Other expenses”, Kt of account 76 “Settlements with various debtors and creditors”, subaccount “Settlements with commission agent for remuneration”, - 2360 rubles. - reflected the negative exchange rate difference on remuneration.

Accounting for the sale of foreign currency

Starting from 01.01.2007, the currency legislation does not contain a requirement for the mandatory sale of foreign exchange earnings. At present, the decision to sell a part or all of the received foreign exchange earnings is decided on a voluntary basis.

Based on the notification, the resident gives the authorized bank an order to sell a part or the entire amount of foreign exchange earnings, transfer the amount in foreign currency Russian Federation, received from the mandatory sale of a part of the foreign exchange earnings, to his bank account in rubles, as well as transferring the amount of foreign currency remaining after the mandatory sale to his current foreign currency account.

The form of the order is established by the authorized bank. Simultaneously with the order, in order to control the sale of part or all of the foreign exchange earnings, the resident submits to the authorized bank a certificate identifying the amount of foreign currency received in the notification by type of foreign exchange transactions, including the identification of foreign exchange earnings that are the object of mandatory sale (hereinafter referred to as the certificate) .

The certificate is filled out in the form and in the manner established by the regulatory legal act of the Bank of Russia on the procedure for accounting for residents' foreign exchange transactions.

When drawing up documents on the basis of which currency purchase and sale operations are carried out, one should pay attention to the following main points:

• contracts (agreements) for the conclusion of transactions, one-time instructions, etc. must contain the signatures of authorized persons on the part of the bank and on the part of the client;
• depending on the conditions and regularity of transactions, orders for the purchase and sale of foreign currency must contain appropriate notes stating that the amount in currency or rubles for the purchase and sale of foreign currency is debited from the client's account without acceptance (if there is such a condition in the bank account agreement);
• in orders for the purchase and sale of currency, the signatures of authorized employees of the bank and marks (stamps) must be affixed, indicating that the signatures and seals of the clients have been checked for compliance with the declared samples and the sufficiency of funds in the account, as well as the signatures of the responsible employees for currency control on the compliance of the operation with the requirements of the currency legislation of the Russian Federation Federations;
• the conditions of purchase and sale transactions specified in the instructions (term, rate, amount) must be observed.

Write-off of foreign currency from the organization's currency account for its subsequent sale by the bank is carried out by the following entry:

Dt 57 (sub-account "Cash for the sale of foreign currency") Kt 52 (sub-account "Transit currency account") - foreign exchange funds were sent for sale at the exchange rate of the Central Bank of the Russian Federation on the day of sale;

Dt 51 Kt 57 (sub-account "Cash for the sale of currency") - the money from the sale of foreign currency was credited to the current account.

Exchange differences arising from the sale of foreign currency are reflected in the accounting records of the organization as follows:

Dt 52 (sub-account "Transit currency account") Kt 91/1 - reflects a positive exchange rate difference between the selling rate of the currency and the official rate of the Central Bank of the Russian Federation;

D-t 91/2 K-t 52 (sub-account "Transit currency account") - reflects the negative exchange rate difference between the selling rate and the official rate of the Central Bank of the Russian Federation.

Example

Consider the sale of currency, provided that the bank sells the currency at the rate of the Central Bank of the Russian Federation. Let's say the exchange rate of the Central Bank of the Russian Federation on the date of receipt of revenue is 35.0 rubles / euro; on the date of sale - 35.5 rubles / euro:

	Debit	Credit	Amount, rub.	primary document
Received proceeds in foreign currency from the buyer to the transit foreign currency account (5000 x 35.0)	52	62	175 000	Bank statement on foreign currency account
Sale of foreign currency (4900 x 35.50)	76	52	173 950	Order to sell currency.
The amount of the bank commission for the sale of currency is reflected (100 x 35.50)	91-2	76	3 550	Order to sell currency. Bank statement on foreign currency account
The bank writes off the amount of the commission from the transit currency account (100 x 35.50)	76	52	3 550	Bank statement for a special
Revenue credited to the current account (4900 x 35.50)	51	76	173 950	Bank statement for a special transit currency account
The difference between the currency receipt rate and the currency selling rate is reflected, (5000 x (35.50 - 35.00))	52	91	2 500	Order to buy currency. Accounting reference-calculation

According to clause 12 of the Accounting Regulations “Accounting for assets and liabilities whose value is expressed in foreign currency” (PBU 3/2006)”, approved by order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 154n, the exchange rate difference is reflected in accounting and financial statements, including the reporting period to which the date of fulfillment of payment obligations refers or for which the financial statements are prepared.

According to paragraph 13 of the above Regulations, the exchange difference is subject to crediting to the financial results of the organization as other income or other expenses.

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Export transactions are often made with the participation of intermediaries, and at the same time, the relationship between the Russian seller and the intermediary can be formalized by an agency, commission or agency agreement.

The consignor under the terms of a foreign trade contract can be both a seller and an intermediary, regardless of who ships the goods to a foreign buyer, the money due from him belongs entirely to the owner of the goods - the seller.

Therefore, the seller must recognize income from the sale (account 90 "Sales", subaccount 1 "Revenue") for the entire amount of export earnings.

In practice, sometimes sellers allow their revenue to be underestimated by the amounts remaining with intermediaries as remuneration. In this situation, two transactions are made:

1) sale of goods to a foreign buyer;

2) the sale of an intermediary service to a Russian seller, the cost of which is income for one party (the intermediary) and an expense for the other (the seller). Leaving the intermediary part of the money, the seller thereby pays for the purchased service without reducing its revenue. The intermediary acts under the contract at the expense and in the interests of the customer.

Commission settlements.

The most common of intermediary agreements This is a commission agreement. Under a commission agreement, the exporter (principal) instructs an intermediary (commission agent) to sell products to a foreign buyer. In this case, the intermediary acts on its own behalf, but at the expense of the exporter (Article 990 of the Civil Code of the Russian Federation).

Acting within the framework of the contract, the commission agent acts on his own behalf, and a power of attorney from the committent is not required, therefore, on his own behalf, the intermediary:

1) signs a contract with the buyer;

2) ships goods to a foreign organization;

3) receives money.

The organization decided to sell a batch of goods belonging to it and agreed with the trading organization that he would sell his goods, and the organization would pay her a fee for this. For this purpose, the organizations entered into a commission agreement.

The organization that sells goods for export in this agreement is the committent, and the trade organization is the commission agent. Despite the fact that the trade organization sells goods on its own behalf, the money received from the buyers will be the property of the committing organization.

In the contract, the parties may provide that the intermediary pays for the transportation of goods to a foreign buyer, its insurance, customs clearance, etc. Then, all these costs, except for the costs of storing the goods, the exporter must reimburse the intermediary (Article 1001 of the Civil Code of the Russian Federation).

If these expenses were paid in foreign currency, then the exporter can transfer money also in foreign currency.

Upon receipt of foreign exchange earnings to a transit foreign exchange account, the intermediary must submit to the bank a certificate of foreign exchange transactions (clauses 3.4, 3.5 of Instruction of the Bank of Russia dated March 30, 2004 No. 111-I).

The bank must verify the information specified by the intermediary in the certificate of foreign exchange transactions with the information contained in the documents that are the basis for the conduct of foreign exchange transactions, and whether the certificate is correctly drawn up. All checks must be completed within 1 day.

Not later than the business day following the day the certificate is submitted by the intermediary, the bank accepts it or refuses to accept it. The accepted certificate of foreign exchange transactions is signed by an authorized employee of the bank and certified by the seal of the bank.

A commercial bank may refuse to accept a certificate of foreign exchange transactions in the following cases:

1) the certificate was drawn up in violation of the requirements established by the Instruction of the Central Bank of the Russian Federation dated June 15, 2004 No. 117-I;

2) it follows from the submitted documents that the ongoing currency transaction does not correspond to the declared code of the currency transaction;

3) specified code type of currency transaction does not correspond to the grounds for crediting currency to a special bank account.

The certificate of foreign exchange transactions, as well as other documents (contract, transaction passport, etc.) submitted by the intermediary, the bank returns no later than the business day following the day of their submission. In this case, documents can be sent by registered mail with notification or transferred to an intermediary against receipt. The returned certificate must contain a note from an authorized employee of the bank about the reason for the return.

We list the documents that need to be issued for foreign trade commission transactions:

1) notification of the transfer of ownership of the goods;

2) notification of the receipt of foreign exchange earnings to the intermediary's account;

3) an intermediary's report on the expenses incurred;

4) invoice;

5) international waybill;

6) customs documents.

The goods that go to the intermediary are the property of the exporter, so the export goods become the property of the foreign buyer directly from the exporter.

The intermediary is obliged to notify the exporter when the transfer of ownership has taken place, and for this he must issue a notice. The text of the notice may be, for example, as follows:

“In accordance with the contract dated February 4, 2005 No. Ek-5, concluded with an intermediary on the basis of a commission agreement dated January 25, 2007 No. 5, on February 10, 2007, goods worth $ 50,000 were transferred to the German company AG Licht. USA. Confirmation of the transfer of ownership to a foreign buyer is an international waybill dated February 10, 2007 No. 76543.

In addition, the intermediary must show the exporter a notice of receipt of proceeds to his account. This notification is necessary for the exporter to recalculate foreign exchange earnings into rubles at the rate of the Central Bank of the Russian Federation, and the recalculation must be made on the day when the currency is credited to the intermediary's account. The text of the notice may be, for example, as follows:

“In accordance with the contract dated February 4, 2005 No. Ek-5, concluded with an intermediary on the basis of a commission agreement dated January 25, 2007 No. 5, on March 14, 2007, proceeds from the export of goods in the amount of $ 50,000 were credited to the transit currency account .USA. Confirmation of receipt of proceeds is a bank statement from a transit currency account dated March 14, 2007 (a copy of the statement is attached)”.

After the intermediary fulfills the contract, he must submit a report to the exporter (Article 999 of the Civil Code of the Russian Federation). The exporter checks the report and informs about his objections within 30 days from the date of receipt of the report, unless otherwise agreed by the parties.

For the intermediary, the report signed by the exporter is proof of the actual provision of services and serves as the basis for signing the certificate of completion and charging remuneration. In addition, the report allows you to attribute the costs associated with the implementation export goods, at the expense of the exporter (to the debit of account 76 "Settlements with various debtors and creditors").

Based on the report, the exporter generates expenses for the sale of export goods, it is necessary to indicate the numbers in the report primary documents, on the basis of which the intermediary made expenses.

In order for the exporter to be able to deduct VAT, the intermediary must attach to the report invoices and copies of bank statements that confirm payment of the expenses incurred. The sender of goods can be either an exporter or an intermediary, depending on who ships the goods.

If the sender is an intermediary, it is necessary to issue internal bills of lading (acts of acceptance and transfer), which indicate the transfer of goods from the exporter to the intermediary.

Customs clearance of goods in the "export" mode can be carried out by both the intermediary and the exporter. If this is done by an intermediary, then he fills in a cargo customs declaration. In addition, a copy of the commission agreement is presented to customs.

If the sender of goods is an exporter, then he is also responsible for customs clearance of goods. For customs clearance of goods, the exporter must receive a copy of the transaction passport from the intermediary in advance. Having completed customs clearance, the exporter immediately transfers a copy of the customs declaration to the intermediary so that he submits it to the bank.

Non-reimbursable costs for the execution of the contract, the intermediary reflects the entry:

Debit of account 26 “General expenses”, Credit of account 60 “Settlements with suppliers and contractors” (10 “Materials”, 70 “Settlements with personnel for remuneration”, 71 “Settlements with accountable persons”, 76 “Settlements with different debtors and creditors ”) – expenses under the commission agreement are reflected.

The write-off of these expenses is reflected in the posting: Debit of account 90 "Sales" sub-account 2 "Cost of sales",

Credit of account 26 "General business expenses" - expenses of the intermediary are written off.

If the costs under the terms of the contract are reimbursed by the exporter to the intermediary, the following entry is made:

Debit account 76 "Settlements with different debtors and creditors",

Credit of account 60 "Settlements with suppliers and contractors" - expenses reimbursed by the exporter are written off.

The goods that the intermediary sells to a foreign buyer belong to the exporter. First of all, the intermediary must give the exporter a notice of the transfer of ownership of the exported goods to a foreign buyer. Having received such a notice, the exporter records the proceeds from the sale of goods:

Debit account 62 "Settlements with buyers and customers",

Credit of account 90 "Sales" sub-account 1 "Revenue" - the sale of goods is reflected.

After the intermediary receives money from a foreign organization to his foreign currency account, he must provide the exporter with another notice - about the transfer of proceeds. Until such notification is received, the exporter will be indebted to the foreign organization.

An exporter who maintains tax accounting on a cash basis determines the revenue for tax accounting on the date of actual receipt (transfer) of funds. After all expenses incurred, the intermediary draws up a report and sends it to the exporter, as well as copies of primary documents confirming these expenses: bank statements, payment orders, applications for currency transfers, invoices, invoices.

Based on this report, the exporter calculates remuneration to the intermediary and reflects in his account the costs incurred by the intermediary.

The exporter, having concluded a commission agreement with an intermediary, instructs him to sell the products to a foreign buyer.

The intermediary signs the contract with the buyer on his own behalf, and it is he who is responsible for shipping the goods to the foreigner, payment for the goods must also be credited to his account.

In the contract, the parties may write that the commission agent pays for the transportation of goods to a foreign buyer, its insurance, customs clearance and other expenses, but then all these expenses (except for the costs of storing the goods) must be reimbursed by the committent (Article 1001 of the Civil Code of the Russian Federation). Moreover, if these expenses were paid in foreign currency, then the commission agent must also be reimbursed in foreign currency. The commission agent may himself reimburse these expenses from the proceeds of the committent received by him for the exported goods.

In Art. 1001 of the Civil Code of the Russian Federation states that "the committent is obliged to reimburse the amounts spent by the commission agent." What specific amounts are meant is not explained, however, it must be remembered that travel and hospitality expenses, as well as telephone costs, are the production costs of the intermediary and are covered by the remuneration that he receives.

The currency proceeds, which the foreign buyer transfers to the account of the commission agent, belongs to the committent.

The commission agent reflects the expenses for the execution of the contract on account 26 “General business expenses”. Then these expenses are debited to the debit of account 90 "Sales". However, this does not apply to those expenses that, under the terms of the contract, the committent reimburses the commission agent, they must be reflected on account 76 “Settlements with various debtors and creditors”.

The commission agent involved in the settlements has undertaken to sell a consignment of goods outside of Russia. The goods have been delivered to the warehouse of the intermediary. The commission agent fully transferred the received foreign exchange earnings to the committent. The committent fully compensated the intermediary for the amounts spent by him on payment for transportation, insurance and forwarding of goods, payment of export customs duties, and also transferred remuneration. To simplify the example, VAT is not taken into account. The following entries are made in the accounting records of the intermediary:

1) Debit account 004 “Goods accepted for commission” - goods accepted for export for commission were credited;

2) Debit of account 76 “Settlements with various debtors and creditors”, sub-account 5 “Settlements with the principal”, Credit of account 51 “Settlement accounts” - transportation costs, insurance and forwarding of goods, export customs duties subject to reimbursement by the committent;

3) Debit of account 76 “Settlements with various debtors and creditors”, subaccount 5 “Settlements with a foreign buyer”, Credit of account 76 “Settlements with various debtors and creditors”, subaccount 5 “Settlements with a principal” - the buyer’s debt for shipped goods was accrued;

Credit of account 004 “Goods accepted for commission” - goods accepted for export for commission were written off at the time of transfer of ownership;

4) Debit of account 62 "Settlements with buyers and customers" subaccount 1 "Settlements with the principal", Credit of account 90 "Sales" subaccount 1 "Revenue" - revenue from commission is reflected;

5) Debit account 52 "Currency accounts",

Credit of account 76 "Settlements with various debtors and creditors" sub-account 5 "Settlements with a foreign buyer" - funds from the buyer were received on the commission agent's account;

6) Debit of account 76 “Settlements with various debtors and creditors”, sub-account 5 “Settlements with the principal”, Credit of account 52 “Currency accounts” - foreign exchange earnings were transferred to the principal;

7) Debit account 51 "Settlement accounts",

Credit of account 76 "Settlements with various debtors and creditors" sub-account 5 "Settlements with the principal" - the amount of commission and the amount of reimbursement of expenses incurred were received from the principal;

8) Debit of account 76 “Settlements with various debtors and creditors”, sub-account 5 “Settlements with the principal”, Credit of account 62 “Settlements with buyers and customers”, sub-account 1 “Settlements with the principal” - the debt of the principal for the commission has been repaid.

Moreover, since it was received in a foreign currency, in order to calculate VAT, it must be converted into rubles at the rate of the Central Bank of the Russian Federation, established on the date of the implementation of intermediary services (clause 3, article 153 of the Tax Code of the Russian Federation).

The goods that the commission agent sells to a foreign buyer belong to the committent. Therefore, the commission agent must immediately inform the committent about all transactions related to the export of goods. For the committent, the primary accounting documents will be the notices and reports that the commission agent presented to him.

Settlements under the commission agreement.

According to paragraph 1 of Art. 971 of the Civil Code of the Russian Federation, under an agency agreement, one party (attorney) undertakes to perform certain legal actions on behalf and at the expense of the other party (principal).

The exporter instructs the intermediary to find a foreign buyer and conclude a deal with him on behalf of the exporter. To do this, the exporter issues a power of attorney to the intermediary. All rights and obligations under the contract concluded by the intermediary (attorney) have the exporter (principal). The exporter is obliged to credit his proceeds to the account in the bank in which he issued the transaction passport.

If an intermediary concludes a contract on behalf of an exporter (principal), then it is the principal’s account that should receive foreign exchange earnings from a foreign buyer, and it is he who is obliged to sell part of it, as required by law, and the intermediary cannot participate in the calculations.

It is impossible to pay remuneration to an intermediary under an agency agreement in foreign currency, therefore, settlements between the principal and the attorney should be made only in rubles.

The costs of intermediary activities borne by the attorney are reflected on account 26 "General business expenses", the intermediary can fully write off these costs to the debit of account 90 "Sales" in the reporting period in which they were made (clause 9 PBU 10/99 " organization expenses).

But another option is also possible: to determine the financial result as intermediary services are provided. In this case, the intermediary allocates in accounting expenses that are directly related to a particular contract (for example, travel and hospitality expenses or telephone conversation costs) on a separate sub-account, and they are written off only after the completion certificate is signed.

Other expenses ( wage, rent, material costs, etc.) are recorded on a separate sub-account "Total costs of intermediary activities". They can be fully written off at the end of the reporting period in which they were produced, or they can be distributed under commission agreements and written off in the reporting period in which the certificate of completion was signed. The procedure for writing off expenses incurred should be reflected in the accounting policy of the intermediary.

The principal can reimburse the expenses for transportation, forwarding and insurance of goods separately by transferring money in excess of the established intermediary fee, and then these expenses are not included in the cost of intermediary services, but are accounted for on account 76 “Settlements with various debtors and creditors”.

The principal accounts for the sale of export goods through an intermediary in the same way as their sale under a sales contract. The remuneration paid to the intermediary is included in the cost of selling the exported goods. Exporters-manufacturers and trading organizations take into account these costs on account 44 "Sales costs". Exporters write off these expenses to the debit of account 90 "Sales" in the reporting period in which they were incurred.

The principal has the right to reimburse the agent for part of his expenses, however, if he reimburses travel, hospitality or telephone expenses, he cannot take into account the amounts paid when taxing profits.

For example, travel expenses. A representative of the intermediary went on a business trip. He certainly is not on the staff of the exporter-principal and is not associated with him by labor or any other relationship. And the trip of an employee of an outside organization, even if it was in the interests of the principal, cannot be considered as a business trip.

The same is true for hospitality and telephone expenses. Since the contract with a foreign buyer is concluded by an intermediary, representation costs cannot be included in the cost of the exporter. Telephone conversations that are conducted from a telephone number that is not registered with the exporter may also not be included in its cost.

Until January 1, 2006, Art. 165 of the Tax Code of the Russian Federation, the wording of the document confirming the fact of payment was as follows: a bank statement confirming the actual receipt of proceeds from a foreign buyer. This wording gave an extra reason to refuse reimbursement to those exporters who received payment not directly from a foreign buyer, but from third parties. The inspectors denied them VAT refunds, believing that payments from third parties could not be considered as proceeds from an export transaction. However, with the release of the amendments, this problem has disappeared, and the new wording implies that the proceeds can come not only from the buyer, but also from a third party.

However, it should be remembered that Art. 165 of the Tax Code of the Russian Federation, one more clarification was made that upon receipt of proceeds from a third party in tax office along with a bank statement (its copy), now it is necessary to submit an agency agreement for payment for goods sold, concluded between a foreign person and the organization that made the payment.

So, if a foreign buyer wants to entrust payment to a third party, then he must draw up this order in a separate agreement, which must be signed by him (the buyer) and the third party who will make the payment. The buyer needs to transfer this contract to the exporter for confirmation of export. After all, it is this document that will confirm that there was a corresponding agreement between the buyer and the organization that paid for the exported goods. A letter from a foreign buyer addressed to the exporter stating that payment will be made by a third party, or a corresponding clause in the export contract itself (in an annex to it) is not enough. In the absence of a contract-order for payment, a refusal to reimburse is almost inevitable.

2.3 Accounting for the export of goods through an intermediary

The accounting procedure for export transactions involving an intermediary depends on the nature of the contract concluded between the exporter and the intermediary. When concluding an agency agreement, the intermediary concludes a contract on behalf and at the expense of the exporter, but does not participate in the execution of the contract. In this case, the exporter's accounting of export operations is carried out in the usual manner.

In cases without the participation of an intermediary in the calculations, accounting for export operations is reflected in him as follows:

Dt 76-2, Kt 90-1 - upon reflection gross income in the amount of the commission with recalculation at the exchange rate of the Central Bank of the Russian Federation;

Dt 90, Kt 68 - when reflecting VAT debt to the budget with conversion into rubles at the rate of the Bank of Russia;

Dt 68, Kt 52 - when paying debts to the budget for VAT, converted into rubles.

When concluding a commission agreement, the intermediary concludes a contract with a foreign buyer on its own behalf, but at the expense of the exporter. The commission agent in this case acts as a seller. It reflects in the accounting transactions for settlements with foreign buyers and transactions for settlements with the principal. Accounting for the supply of export goods and its sale in the account of the commission agent are not reflected, since the ownership of the goods does not pass to the intermediary.

All expenses of the commission agent for the execution of the order by him are reimbursed to him by the committent. When receiving a commission in foreign currency, the commission agent makes a mandatory sale of a part of the foreign exchange earnings. Upon execution of the order, the commission agent submits a report to the committent.

The principal reflects in the accounting records all transactions for the shipment and sale of export goods, as well as transactions for settlement with the commission agent and for the mandatory sale of a part of foreign exchange earnings (if it was not reflected by the commission agent).

When exporting goods under the customs regime of export, VAT is charged at a rate of 0%. To confirm the validity of applying the 0% tax rate when selling goods through a commission agent, all documents must be submitted to the tax authority. Accounting records for the committent and commission agent are given in table 3 (see appendix)

As a rule, the commission agent and the committent carry out settlements among themselves through account 76 "Settlements with different debtors and creditors"; sub-account for the commission agent - "Settlements with the principal", for the principal - "Settlements with the commission agent". In cases where the intermediary receives goods from the exporter, it reflects its receipt on the off-balance account on debit 004 "Goods accepted for commission", subaccount 1 "Export goods accepted for commission".

Reflection of operations on accounts accounting the commission agent-intermediary and the committent-exporter is presented in Table 4 (see Appendix).

In all cases, the parties to the agreement are guided by Article 999 of the Civil Code of the Russian Federation, according to which, after the execution of the order, the commission agent is obliged to submit a report to the committent and transfer to him everything received under the commission agreement. The principal who has objections to the report must inform the commission agent about them within thirty days from the date of receipt of the report, unless a different period is established by agreement of the parties. Otherwise, the report, unless otherwise agreed, is considered accepted.

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Under commission agreements, export operations can be carried out by intermediary organizations.

Manufacturers or trade organizations of various forms of ownership can act as a committent (owner of an exported product).

An intermediary acts as a commission agent - a foreign economic organization specializing in export-import operations, which, having received an offer from the committent, looks for a buyer and sells the goods on its own behalf or at the expense of the committent.

A contract (commission agreement) is concluded between an intermediary organization and a supplier of export goods, on the basis of which the intermediary, for a fee, undertakes to conclude a contract with a foreign company for the sale of goods (works, services).

The commission agreement differs from the supply agreement in that the ownership of the goods does not transfer from the supplier to the intermediary, while under the supply agreement the goods change ownership (from the supplier's property to the buyer's). Under a commission agreement, the supplier remains the owner of the goods until the transfer of ownership of the goods to a foreign buyer, and the intermediary only provides specific services to the supplier in the sale of goods on the terms stipulated by the commission agreement, for a commission fee, which is confirmed by an act of work performed.

The conditions for implementation in this case can be varied:

• - with the delivery of goods to the warehouse of the intermediary;
• - without the delivery of goods to the warehouse of the intermediary;
• - with the participation of an intermediary in the settlements between the importer and exporter of goods;
• - without the participation of an intermediary in the settlements between the importer and exporter of the goods.

It is on these conditions of the organization of the execution of contracts that the methodology of accounting for intermediaries of export operations depends.

As a rule, the commission agent and the committent carry out settlements among themselves through account 76 "Settlements with different debtors and creditors"; sub-account for the commission agent - "Settlements with the principal", for the principal - "Settlements with the commission agent".

In cases where the intermediary receives goods from the exporter, he reflects his arrival on the off-balance account on debit 004 "Goods accepted for commission" subaccount 1 "Export goods accepted for commission".

If the intermediary does not participate in the settlements, the export transaction is reflected in the following entries:

DEBIT 76-2 CREDIT 90-1

Reflected income in the amount of commission with recalculation at the rate of the Bank of Russia;

DEBIT 90 CREDIT 68

VAT debt to the budget is reflected, converted into rubles at the exchange rate of the Bank of Russia;

DEBIT 68 CREDIT 52

VAT paid to the budget with conversion into rubles.

In all cases, the parties to the agreement are guided by Art. 999 of the Civil Code of the Russian Federation, according to which, after the execution of the order, the commission agent is obliged to submit a report to the committent and transfer to him everything received under the commission agreement. The principal who has objections to the report must inform the commission agent about them within 30 days from the date of receipt of the report, unless a different period is established by agreement of the parties. Otherwise, the report, unless otherwise agreed, is considered accepted.

Accounting for re-export operations

Re-export - a customs procedure in which goods previously imported into the customs territory of the Customs Union, or products of processing of goods placed under the customs procedure for processing in the customs territory, are exported from this territory without payment and (or) with a refund of the paid amounts of import customs duties, taxes and without the use of non-tariff regulation measures.

Re-export operations are associated with the export of imported goods abroad, while at least firms from three countries participate in the operation: a foreign firm is an exporter of goods; Russian company- importer of goods and exporter of the same goods; foreign firm - the importer of the goods.

Legal relationships between the partners of the transaction are determined by contracts and existing legislation on foreign economic activity in Russia. There are various options for the re-export of goods: with the importation into the territory of Russia; without importation into the territory of Russia (directly from the territory of a foreign exporting company to a foreign importer), for which the contract between a Russian company and a foreign exporting company must specify the shipping details of the foreign importing company.

In all cases, the Russian company acts as a re-exporter, i.e. a firm in Russia acts simultaneously as an importer in relation to one side and as an exporter in relation to the other. A feature of re-exported goods is that they are not subject to export customs duties and taxes.

When imported into the territory of Russia for the purpose of re-export, foreign goods are placed under the customs procedure for re-export. For this, foreign trade documents (contract and others) are submitted, which confirm that the goods are imported for export.

In addition, the re-exporter must submit a letter of guarantee to the customs with an obligation to remove imported goods from Russia no later than six months from the date of customs clearance of their import, and if these goods are left in Russia after six months, then customs duties and taxes will have to be paid .

The guarantee obligation must specify the point through which the re-exported goods will be exported. As a rule, the re-exporter is warned at the customs that if the re-exported goods are not exported within six months, customs duties and taxes will be paid in accordance with the customs legislation of the Customs Union.

At the same time, fees for customs clearance of re-exported goods are charged separately during the import of these goods into the territory of Russia, when they are placed in a warehouse and when they are exported from the territory of Russia.

Re-exported goods are placed in a customs warehouse for the purpose of control over them. If they are exported from the territory of Russia within three hours from the moment of their registration, then in this case the goods are not placed in the customs warehouse.

Under the customs procedure for re-export, those foreign goods can also be placed that, upon import, were initially declared not as goods intended for re-export, but for a different customs regime, for example, their placement in a customs warehouse, temporary storage warehouse, etc.

In any case, the accounting scheme for re-export transactions is based on the specifics of their performance under the general scheme of import and export of goods.

For example, when a re-exporter receives documents from a foreign company confirming the shipment of his goods under a concluded contract (imported goods that are in transit at the time of transfer of ownership), an entry is made in the accounting:

DEBIT 41-3 "Imported goods in transit" CREDIT 60-2 "Settlements for goods with foreign suppliers".

A Russian company, when fulfilling its obligations to another foreign company, transfers imported goods for re-export and registers this with a record:

DEBIT 90-22 "Sale of re-exported goods" CREDIT 41-3 "Imported goods".

In this case, the posting amount is the same as in the first accounting entry, since the goods are not subject to revaluation.

Such posting is done both in case of re-export of goods without importation into the territory of Russia, and with their importation into its territory.

Taking into account that the re-exporter, under a contract with a foreign company, is the seller of goods acquired by him from another foreign company in ownership, when transferring goods for re-export, the sale of this goods at the time of transfer of ownership should be reflected in the accounting record:

DEBIT 62-1 "Settlements with a foreign buyer" CREDIT 90-12 "Sale of export goods (works, services)" sub-account "Sale of re-export goods".

And the cost of the purchased imported goods is written off to the cost of sales by the entry:

DEBIT 90-22 CREDIT 41-3.

Expenses for imports and exports of goods are accounted for in the usual way. Financial results from the re-export of goods is reflected in the entry:

DEBIT 90-22 CREDIT 99 or DEBIT 99 CREDIT 90-22.

It is also possible to apply the VAT rate of 0 percent for export in case of partial shipment of goods. Nevertheless, the relevant documents must be submitted to the tax office along with the declaration.

You can export through an intermediary

The concept of export is defined by paragraph 28 of Article 2 federal law dated December 8, 2003 No. 164-FZ “On the basics state regulation foreign trade activities" as the export of goods from the Russian Federation without the obligation to re-import. The export of goods can be carried out with the participation of an intermediary, while relations between the parties can be built on the basis of a contract of commission, commission or agency. That is, it is one of the types of contracts with the participation of an intermediary.

In accordance with paragraph 1 of Article 990 of the Civil Code of the Russian Federation, a commission agreement is concluded for the purpose of the commission agent making one or more transactions in the interests of the committent. The commission agent acts on his own behalf, which makes him obligated under a foreign trade contract. True, in the general case, the commission agent is not liable for improper performance by a foreign buyer of his obligations, for example, for late payment for the goods. Such liability is possible only if the parties agree that the commission agent will assume a guarantee (delcredere) to the committent for the execution of the transaction by the foreign partner.

Reimbursable expenses are specified in the contract

Under a commission agreement, the commission agent provides services to the committent for a fee. According to paragraph 1 of Article 991 of the Civil Code of the Russian Federation, the committent is obliged to pay a fee to the commission agent, and in the case when the commission agent has assumed a guarantee for the execution of the transaction by a third party (delcredere), also an additional fee in the amount and in the manner established in the commission agreement.

In accordance with Article 1001 of the Civil Code of the Russian Federation, the commission agent makes transactions at the expense of the committent. This means that in addition to paying the commission fee, the committent is obliged to reimburse the commission agent for the costs associated with the execution of the commission order.

The contract between the committent and the commission agent must contain a complete list of expenses to be reimbursed by the committent. The presence of such a list will allow avoiding the claims of controllers regarding the acceptance of a specific type of cost for each of the parties.

The commission agent can participate in the calculations

From the point of view of the participation of the commission agent in the movement of funds from the buyer to the seller, the commission agreement may provide for the receipt of proceeds to the account of the commission agent (with the participation of the commission agent in the calculations) or immediately to the account of the committent (without participation in the calculations). Depending on whether the intermediary takes part in the settlements or not, the forms of settlement between the committent and the commission agent differ.

In the first case, the commission agent has the right to withhold his commission from all the amounts received by him, intended for the committent. This is stated in Article 996 of the Civil Code of the Russian Federation.

When executing a commission agreement without participation in settlements, the committent independently settles accounts with buyers or suppliers of goods under transactions that were concluded for him by the commission agent.

If the commission agent participates in settlements, if the commission agreement does not provide for a period during which the commission agent must transfer the funds received from buyers to the committent, the commission agent must do this immediately after receipt of the proceeds to his account.

When executing a commission agreement without the participation of a commission agent in the settlements, the committent pays a commission fee and reimburses the commission agent's expenses for the execution of the agreement separately, directly from his current account or from the cash desk.

The client is presented with a report

After the execution of the order under the commission agreement, the commission agent, in accordance with Article 999 of the Civil Code of the Russian Federation, must submit a report to the committent and transfer to him everything received under the commission agreement.

If the committent has objections to the report, then he must inform the commission agent about them within 30 days from the date of receipt of the report, unless another period is established by the agreement.

Otherwise, the report is considered accepted.

If the principal disagrees with the submitted report, he must inform the commission agent about it within 30 days from the date of receipt of the report, unless another period is established by the agreement. Unless otherwise agreed, the report is considered accepted.

It should be noted that depending on the nature of the contract (one-time deliveries, regular periodic or continuous shipments of goods), the committent and the commission agent can establish a procedure that is convenient for both parties to draw up and submit reports.

That is, the commission agent can draw up a report for each consignment of goods or for shipments for a specified period of time (day, week, month, etc.). At the same time, from the point of view of accounting, it is recommended to draw up periodic reports at least once a month. The procedure for submitting reports by the commission agent must be included in the commission agreement.

The report is compiled in any form

At present, the form of the commission agent's report is not established by law, therefore, the commission agent can draw up such a report in an arbitrary form agreed with the committent. When developing a document, it is necessary to take into account the provisions of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting", which establish certain requirements for the preparation of the document.

In particular, the primary accounting document will be accepted for accounting only if it contains the following mandatory details:

1) the name of the document;

2) date of drawing up the document;

3) name economic entity who compiled the document;

5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

6) the title of the position of the persons who made the transaction, operation and responsible for the correctness of its execution;

7) signatures officials with their names and initials.

The commissioner's report must include the following information:

- the quantity and cost of goods sold by the commission agent (copies of shipping documents, customs declarations must be attached to the report), indicating the date of transfer of ownership of the shipped goods to a foreign buyer (if the consignor is an intermediary);

- the cost of actually incurred expenses subject to reimbursement by the committent, with copies of primary documents attached;

– amounts of commission, which are calculated in accordance with the terms of the contract;

- the amount of received export earnings (advance payments) and the moment of their crediting to the transit currency account (if the intermediary takes part in the settlements) with copies of bank documents (statements, messages, etc.) confirming the receipt of funds from the buyer;

- other information agreed by the parties to the contract.

If a report is submitted for a period of time, these data must be given in the report in accordance with the attached documents separately for each consignment of goods ( customs declaration) indicating the document numbers and dates of their execution. The commission agreement may establish the need for a more detailed interpretation of data, for example, according to the nomenclature of goods within one batch (customs declaration) or according to tare, packaging, etc.

Subject to VAT at a rate of 0 percent

Goods exported from the customs territory of the Russian Federation in the export mode, including through an intermediary, are subject to value added tax at a zero rate. At the same time, the committent can reimburse from the budget the amount of the “input” value added tax on goods sold only after the completion of a desk audit of documents confirming the application of the 0 percent tax rate and deductions.

In a letter dated November 12, 2012 No. 03-07-08 / 316, the Ministry of Finance of Russia confirmed this provision, indicating that the application of a zero rate of value added tax when exporting goods through an intermediary (commission agent) is lawful under the conditions set forth in Article 165 of the Tax RF code. The amounts of VAT presented when purchasing goods or paid when importing goods into the territory of the Russian Federation are subject to deduction after they are registered in case they are sold for export at the moment when documents confirming export are collected and submitted to the tax package. To do this, a goods of Russian origin must be issued, and if goods imported by import are exported, then the customs value-added upon import must be paid. The basis is Article 171 of the Tax Code of the Russian Federation.

To highlight from total amount"Input" VAT tax amounts related to goods sold for export, the organization must establish the procedure for attributing the tax to export operations and separate VAT accounting (at the general rate and the rate of 0 percent) and fix it in the accounting policy.

Separate accounting means that it is necessary to separately account for the amount of "input" VAT on goods, works, services that are simultaneously used in operations taxed at a zero rate and in other operations.

The need to maintain separate accounting is due to different rules for deducting the "input" value added tax on goods purchased for transactions taxed at a rate of 0 percent, and purchased for transactions taxed at a general rate. Typically, the total "input" value added tax is distributed in proportion to revenue.

The zero rate is confirmed by the committent

The validity of the application of the 0 percent tax rate and tax deductions by the committent is confirmed by submitting copies to the tax office following documents:

– commission agreements;

- a contract for the supply of goods concluded by a commission agent with a foreign person;

– customs declaration with customs stamps;

- copies of transport, shipping documents confirming the export of goods outside the territory of Russia, with customs marks (clauses 2 and 9 of article 165 of the Tax Code of the Russian Federation).

These documents must be submitted within 180 days from the date of shipment. If documents are not submitted within the specified period, then a rate of 18 or 10 percent should be applied to the shipped goods. Moreover, the moment of determining the tax base should be considered the day of shipment of goods or the day of prepayment, depending on what happened earlier (clause 9, article 167 of the Tax Code of the Russian Federation). Therefore, the organization will need to calculate and pay additional penalties.

If the package of documents confirming the application of the 0 percent rate is collected after 180 days, then it can be filed with the tax office, but this must be done before the expiration of three years of the limitation period. In this case, value added tax is recalculated at a rate of 0 percent, and the resulting overpayment can be returned or set off.

Documents confirming the validity of applying the 0 percent tax rate are submitted by the committent simultaneously with the VAT tax return. After filing a declaration during a desk audit, the tax authorities check the submitted documents. In addition to them, they demand and check documents substantiating the amount of tax claimed for reimbursement in the manner prescribed by Article 88 of the Tax Code of the Russian Federation.

Upon completion of the audit, they are obliged to make a decision on reimbursement or refusal to reimburse the amount of the "input" value added tax declared in the declaration on goods sold for export. In addition, they indicate in the decision whether or not the application of the 0 percent tax rate is confirmed. The forms of such decisions are given in the order of the Federal Tax Service of Russia dated April 18, 2007 No. MM-3-03 / [email protected]"On approval of the forms of documents used by the tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees."

To confirm the possibility of applying the 0 percent rate and deductions, it is not necessary to wait for the full implementation of the export contract. Value added tax declarations reflecting export operations can be submitted with partial shipment of goods for export. Provided that all the documents stipulated by Article 165 of the Tax Code of the Russian Federation relating to this shipment will be submitted to the tax office along with the VAT return (letter of the Ministry of Finance of Russia dated November 12, 2012 No. 03-07-08 / 316).

For deliveries within the customs union

When exporting goods, VAT is paid according to the rules of the protocol dated December 11, 2009 “On the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods to customs union(hereinafter referred to as the Protocol).

Value added tax is calculated in the manner prescribed for ordinary export operations at a rate of 0 percent, subject to documentary confirmation of the fact of export. These rules apply to all goods, regardless of their country of origin (letter of the Russian Ministry of Finance dated December 12, 2011 No. 03-07-13/01-52).

The zero rate must also be confirmed within 180 calendar days from the date of shipment of goods (clause 3, article 1 of the Protocol).

To do this, the consignor must submit to the tax office:

- contracts on the basis of which the export of goods is carried out (commission agreement and commission agent contract with the buyer);

– application for import of goods and payment of indirect taxes;

– transport (shipping) documents.

Important to remember

When selling goods for export, the moment of determining the tax base for them is the last day of the quarter in which the full package of documents provided for by Article 165 of the Tax Code of the Russian Federation is collected.