When selling export goods through an intermediary. Export of goods under a commission agreement. Questions for the oral survey

18.07.2020

When exporting goods through an intermediary, as a rule, commission agreements or agency agreements are drawn up according to the type of commission agreement. In other words, the commission agent concludes an agreement with the buyer on his own behalf.
Thus, he is a contract holder.
The procedure for making expenses in foreign currency and the mandatory sale of foreign exchange earnings is defined in the Instruction of the Central Bank of the Russian Federation dated March 30, 2004 N 111-I "On the mandatory sale of a part of foreign exchange earnings in the domestic foreign exchange market Russian Federation"(as amended by the Instruction of the Central Bank of the Russian Federation of March 29, 2006 N 1676-U).
(Please note: as of May 6, 2006, the mandatory sale of foreign exchange earnings has been abolished.)
Instruction N 111-I states that foreign exchange earnings received from transactions in transit foreign exchange accounts of intermediaries in favor of commitents or principals (residents) are subject to identification by intermediaries with the obligatory submission to authorized banks of the certificate specified in clause 3.4 of the Instruction.
Foreign exchange earnings received from transactions in transit currency accounts of intermediaries in favor of residents - commitents or principals, can be written off (minus the commission fee of intermediaries) from transit currency accounts of intermediaries with the obligatory sale of a part of foreign exchange earnings and transfer of the remaining currency earnings to the current currency accounts of intermediaries .
When transferring the currency proceeds remaining after the mandatory sale has been carried out from the transit currency accounts of intermediaries to their current currency accounts (with preliminary transfer to the transit currency accounts) opened with other authorized banks, the payment document must contain the mark "Compulsory sale completed".
The currency proceeds received from transactions on the transit currency accounts of intermediaries in favor of residents - principals and principals, can be debited (minus the commission fee of intermediaries) from the transit currency accounts of intermediaries for the intermediaries to carry out the mandatory sale of a part of the foreign exchange proceeds and transfer the remaining foreign exchange proceeds to transit foreign exchange accounts of residents - principals and principals or to current currency accounts of residents - principals and principals.
The currency proceeds remaining after the mandatory sale is transferred from the transit currency accounts of intermediaries to the transit currency accounts of residents - commitents and principals. In this case, the payment document must contain the mark "Compulsory sale made."
Foreign exchange earnings received from transactions on transit currency accounts of intermediaries in favor of residents - commitents and principals, can be written off (minus the commission of intermediaries) from these accounts. The purpose of such an operation is to transfer to the transit currency accounts of residents - commitents and principals for the latter to carry out the mandatory sale of foreign exchange earnings. In the payment document, the mark "Compulsory sale not made" is put.
Intermediaries can pay the following expenses in foreign currency from their transit currency accounts:
1) payment for transportation, insurance and freight forwarding;
2) payment of export customs duties, as well as customs fees;
3) payment of commission to credit institutions, as well as payment for the performance of the functions of currency control agents.
These expenses and other payments are paid before the mandatory sale, that is, they reduce the amount of foreign exchange earnings subject to the mandatory sale.
Amounts of commission remuneration of intermediaries under agreements concluded with residents - principals and principals credited to transit currency accounts of intermediaries are transferred to current currency accounts of intermediaries.
Thus, the intermediary can:
- keep your remuneration in foreign currency, and transfer the rest of the foreign exchange proceeds to the transit account of the committent (principal);
- keep your remuneration, pay expenses in foreign currency, and transfer the rest of the proceeds to the principal's transit account;
- keep your remuneration, pay expenses in foreign currency, make a mandatory sale of currency from the principal's proceeds, and transfer the remaining part of the proceeds to the principal's current account.
All these nuances are stipulated in the commission agreement or in additional agreements.
It should be noted that the contract may not provide for the obligation of the commission agent (agent) to carry out the mandatory sale of part of the proceeds of the committent (principal). In such a case, he cannot claim compensation for the costs associated with the sale of currency.
If the intermediary has made expenses related to the sale of goods in rubles, he also has no right to withhold the currency of the committent to cover the ruble expenses. After all, before the mandatory sale of currency, any expenditure of proceeds is prohibited, with the exception of the above costs.
Despite the fact that at present the mandatory sale of foreign exchange earnings has been canceled, Instruction N 111-I contains important provisions on cases where an intermediary can spend foreign currency in favor of the principal (committent), that is, it indicates what kind of expenses can be paid by an intermediary in foreign currency.
Things received by the commission agent from the committent, in accordance with Art. 996 of the Civil Code of the Russian Federation are the property of the latter. In the accounting of the consignor, the transfer finished products for sale on a commission basis is reflected in the debit of account 45 "Goods shipped" in correspondence with the credit of account 43 "Finished products" or 41 "Goods". The amounts accepted for accounting under account 45 "Goods shipped" are written off to the debit of account 90 "Sales", subaccount 90-2 "Cost of sales", simultaneously with the recognition of proceeds from the sale of products upon receipt of a notification from the commission agent about the sale of the products transferred to him.
Goods received on commission, intermediaries take into account on the off-balance account 004 "Goods accepted on commission". If the value of the goods received on commission is expressed in a foreign currency, the off-balance sheet accounting reflects the value of the goods received from the committent in rubles in the amount determined by converting the foreign currency at the exchange rate of the Bank of Russia effective on the date of receipt of the goods.
The proceeds from the sale of products in accordance with clauses 5 and 6 of PBU 9/99 for the committent are income from ordinary activities. They are accepted for accounting in the amount calculated in monetary terms, equal to receipt of funds and other property and (or) the amount of receivables. In accounting, revenue is recognized if there are conditions established by clause 12 of PBU 9/99, one of which is the transfer of ownership of the product to the buyer.
Thus, in the accounting of the committent, the proceeds from the sale of export goods are reflected at the time of transfer of ownership of them to a foreign buyer.
A similar situation arises when determining the tax base for calculating income tax. According to paragraph 8 of Art. 271 of the Tax Code of the Russian Federation, income denominated in foreign currency for tax purposes are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of transactions with the specified property, termination (fulfillment) of obligations and claims and (or) on the last day reporting (tax) period, whichever happened first.
However, the situation with VAT is different. According to new edition paragraph 3 of Art. 153 of the Tax Code of the Russian Federation proceeds from the sale of goods (works, services) provided for in paragraphs. 1 - 3, 8 and 9 paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, received in foreign currency, is converted into rubles at the rate of the Central Bank of the Russian Federation on the date of payment for the shipped goods (work performed, services rendered).
In these paragraphs, we are talking, in particular, about the sale of goods exported under the customs regime for export (clause 1, clause 1, article 164 of the Tax Code of the Russian Federation).
Earlier in paragraph 3 of Art. 153 of the Tax Code of the Russian Federation was established general rule recalculation of the proceeds received in foreign currency for all cases of its receipt - the proceeds were recalculated on the date of sale of goods (works, services) or on the date of actual expenditure.
Thus, for the operations provided for in paragraphs. 1 - 3, 8 and 9 paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, paragraph 3 of Art. 153 of the Tax Code of the Russian Federation, a special rule is provided for the recalculation of foreign earnings.
This circumstance is important for determining the tax base in the event that the operations provided for in paragraphs. 1, 2, 3, 8 and 9 paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, the taxpayer did not confirm the right to apply the 0% rate within 180 (sometimes 90) days (clause 9 of article 167 of the Tax Code of the Russian Federation), while payment for the goods was not received or received partially.
Based on the fact that it is impossible to use the moment of payment to recalculate foreign revenue in such a situation, the following provisions should be followed to determine the tax base:
a) if part of the payment has been received, then recalculate this proceeds at the exchange rate on the date of payment in accordance with a special rule;
b) to recalculate revenue on unpaid amounts, be guided by general rule- that is, recalculate the proceeds on the date of shipment.
For a commission agent, on the basis of clauses 5 and 6 of PBU 9/99, revenue in the amount of a commission is income from ordinary activities.
In accounting, revenue is recognized if there are conditions provided for in paragraph 12 of PBU 9/99. In this case, these conditions are considered fulfilled when the commission order is executed, that is, when the goods are handed over to the carrier. In addition, when the goods are transferred to the buyer, the commission agent participating in the settlements reflects in his accounting the accounts payable to the committent for the shipped goods.
As a rule, the goods sold are paid for in foreign currency. Entries in accounting on the organization's currency accounts, as well as on transactions in foreign currency, are made in rubles in amounts determined by converting foreign currency at the rate of the Bank of Russia effective on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments (clause 24 of the Regulations on the maintenance accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n). In accordance with paragraph 6 of PBU 3/2000 and the Appendix to PBU 3/2000, the organization's income in foreign currency is accepted for accounting at the exchange rate of the Bank of Russia in effect on the date of recognition of this income.
In accounting, revenue from the sale of products is reflected in the credit of account 90 "Sales" subaccount 90-1 "Revenue", and the debit of account 76 "Settlements with various debtors and creditors" subaccount "Settlements with a commission agent".
After the execution by the commission agent of the order accepted by the committent, the obligation arises to accrue and pay the commission. The expenses of the organization for the payment of commission in accordance with clause 5 of PBU 10/99 are expenses for ordinary activities, since they are directly related to the process of selling products.
The amount of the commission is accounted for by the committent on account 44 "Sale expenses" and is included in expenses that reduce taxable profit (clause 3, clause 1, article 264 of the Tax Code of the Russian Federation).
To account for settlements with a commission agent, account 76 "Settlements with various debtors and creditors" can be used.
In addition, as a rule, the commission agent pays for the customs clearance of the goods sold.
Based on Art. 1001 of the Civil Code of the Russian Federation, the committent is obliged, in addition to paying the commission fee, to reimburse the commission agent for the expenses incurred by him in the performance of the commission agreement. Therefore, in this case, the customs payments paid by the commission agent during the customs clearance of products are reflected as a debt to the commission agent on the credit of account 76.
Upon receipt of payment in the account of the consignor in connection with a decrease or increase in the exchange rate established by the Bank of Russia on the date of occurrence of receivables (the date of transfer of ownership to the buyer) and the date of receipt of funds from the buyer in accordance with paragraph 11 of PBU 3/2000, a negative or positive exchange rate difference. It is also taken into account on account 76 "Settlements with various debtors and creditors" sub-account "Settlements with an intermediary".
At the same time, the accounting of the committent reflects the recalculation of the debt to the commission agent for the services rendered under the commission agreement. Due to the change in the US dollar exchange rate on the date when accounts payable to the commission agent arises (the date of execution of the order) and the date of repayment of this debt (the date of receipt of funds from the commission agent minus the amount of the commission), a positive or negative exchange rate difference arises on the account of settlements with the commission agent.
Based on clause 8 of PBU 9/99 and clause 12 of PBU 10/99, exchange differences arising as they are accepted for accounting are credited to non-operating income or expenses.
For the purpose of taxation of profits, exchange differences are taken into account as part of non-operating income and expenses in accordance with paragraphs. 11 art. 250 and pp. 5 p. 1 art. 265 of the Tax Code of the Russian Federation.
On the basis of paragraphs. 1 p. 1 art. 164 of the Tax Code of the Russian Federation, when selling goods for export, a tax rate of 0% is applied. When selling products for export through a commission agent under a commission agreement, to confirm the validity of the application of the 0% tax rate and tax deductions, the documents provided for in paragraph 2 of Art. 165 of the Tax Code of the Russian Federation.
The amounts of VAT paid by the committent (withheld by the commission agent) as part of the commission are subject to deduction from the amount of VAT that the committent must pay to the budget only upon submission to the tax authorities of the relevant documents provided for in Art. 165 of the Tax Code of the Russian Federation (clause 2, article 171, clause 3 of article 172 of the Tax Code of the Russian Federation).
According to paragraph 1 of Art. 156 of the Tax Code of the Russian Federation, the tax base for value added tax for an intermediary is the amount of his remuneration. At the same time, the amounts received by commission agents from buyers of goods, works, services (with the exception of amounts due to them in the form of remuneration or any other income) are not included in the tax base. For example, the amount of commission receivable is expressed in US dollars. In this case, according to paragraph 3 of Art. 153 of the Tax Code of the Russian Federation, when determining the tax base for VAT, the taxpayer's revenue in foreign currency is converted into rubles at the rate of the Bank of Russia, the recalculation is carried out on the date corresponding to the moment of determining the tax base (clause 3 of article 153 of the Tax Code of the Russian Federation as amended by Law N 119-FZ) , that is, either on the date of prepayment, or on the date of shipment.

Example 35. CJSC "Korona" transfers to the commission agent LLC "Lukoshko" for export sales a batch of finished products, the cost of which is 300,000 rubles. Under the commission agreement, the minimum selling price of the products is $18,000. The commission is 1180 USD (including VAT - 180 USD). The commission agent participating in the settlements withholds remuneration from the amount of proceeds received from the foreign buyer. Products sold by commission agent for minimum price.
During customs clearance, the commission agent pays a customs duty in the amount of 26,244 rubles, as well as customs fees in the amount of 0.1% in rubles and 0.05% in US dollars of the contract value of the goods. The exchange rate set by the Bank of Russia on the date of receipt of goods from the consignor is 29.02 rubles. per US dollar; on the date of transfer of the goods to the carrier, payment of customs duties and registration of the customs declaration - 29.16 rubles. per US dollar, on the date of receipt of payment from the buyer and on the date of transfer of export earnings to the consignor - 29.07 rubles. per US dollar.
The amounts of paid customs payments shall be reimbursed by the committent.
Subaccount 76-1 is used to account for settlements under a commission agreement, 76-2 - to account for settlements with customs.
The following entries were made in the accounting of the commission agent LLC "Lukoshko":
Debit 004
- 522,360 rubles. (USD 18,000 x RUB 29.02/USD) - goods received under a commission agreement;
Debit 62 Credit 76-1
- 524,880 rubles. (USD 18,000 x RUB 29.16/USD) - consignment goods shipped to a foreign buyer;
Credit 004
- 522,360 rubles. - the goods accepted for commission are written off from the off-balance account;
Debit 68 Credit 51
- 26 244 rubles. - the amount of customs duty is transferred;
Debit 76-1 Credit 68
- 26 244 rubles. - the amount of customs duty is charged to the account of the consignor;
Debit 76-2 Credit 52
- 262.44 rubles. (USD 18,000 x 0.05% x RUB 29.16) - the fee for customs clearance in foreign currency was transferred;
Debit 76-2 Credit 52
- 524.88 rubles. (USD 18,000 x 0.1% x RUB 29.16) - the customs clearance fee in rubles was transferred;
Debit 76-1 Credit 76-2
- 787.32 rubles. (262.44 rubles + 524.88 rubles) - the amount of paid customs duties was charged to the account of the committent;
Debit 76-1 Credit 90-1
- 34,408.8 rubles. (USD 1,180 x RUB 29.16) - commission income recognized;
Debit 90-3 Credit 68
- 5248.8 rubles. (USD 180 x RUB 29.16) - VAT charged on the amount of the commission;
Debit 52 Credit 62
- 523,260 rubles. ($18,000 x $29.07) - payment received for the item;
Debit 76-1 Credit 62
- 1620 rubles. (USD 18,000 x (RUB 29.16 - RUB 29.07)) - the debt of the buyer and the commission agent to the principal was revalued, the exchange difference was charged to the principal's account;
Debit 91-2 Credit 76-1
- 106.2 rubles. (USD 1,180 x (RUB 29.16 - RUB 29.07) - reflects the exchange rate difference on the commission debt of the committent as of the date the commission was withheld from the export proceeds received;
Debit 76-1 Credit 52
- 488,957.4 rubles. ((18,000 USD - 1,180 USD) x 29.07 RUB/USD) - export proceeds were transferred to the principal minus the commission fee;
Debit 51 Credit 76-1
- 27,031.32 rubles. (26,244 + 787.32) - reimbursement of the commission agent's expenses for paying customs duties was received.
Funds in foreign currency received from a foreign buyer will initially be credited to the commission agent's transit currency account. At the same time, the commission agent has the right to transfer currency earnings from his transit currency accounts to the principal's transit currency accounts minus the commission charged by the commission agent in his favor.
In the accounting of CJSC "Korona" the following entries were made:
Debit 45 Credit 43
- 300,000 rubles. - Finished products shipped to the commission agent;
Debit 76-1 Credit 90-1
- 524,880 rubles. (18,000 USD x 29.16 RUB/USD) - reflects the sale of finished products for export;
Debit 90-2 Credit 45
- 300,000 rubles. - written off the cost of finished products;
Debit 44 Credit 76-1
- 26 244 rubles. - reflects the debt to the commission agent for payment of expenses incurred by him during the customs clearance of products (in terms of payment of export duty);
Debit 44 Credit 76-1
- 787.3 rubles. - reflects the debt to the commission agent for payment of expenses incurred by him during the customs clearance of products (in terms of payment of customs duties);
Debit 44 Credit 76-1
- 29 160 rubles. (USD 1,000 x RUB 29.16/USD) - commission has been accrued;
Debit 19 Credit 76-1
- 5248.8 rubles. (USD 180 x RUB 29.16/USD) - reflects the amount of VAT on the commission;
Debit 76-1 Credit 51
- 27,031.32 rubles. - funds were transferred to reimburse the expenses of the commission agent for paying customs duties;
Debit 91-2 Credit 76-1
- 1620 rubles. (USD 18,000 x (RUB 29.16 - RUB 29.07)) - the exchange rate difference on the buyer's debt as of the date of its repayment is reflected;
Debit 52 Credit 76-1
- 488,957.4 rubles. ((18,000 USD - 1,180 USD) x 29.07 RUB/USD) - export proceeds received from the buyer through a commission agent;
Debit 19 Credit 76-1
- 16.2 rubles. (USD 180 (RUB 29.16 - USD 29.07)) - reversal - the amount of VAT on the commission fee is reflected, taking into account the exchange rate difference;
Debit 76-1 Credit 91-1
- 90 rub. ($1,000 x (29.16 RUB/USD - 29.07 RUB/USD)) - exchange rate difference on commission is reflected;
Debit 68 Credit 19
- 5232.6 rubles. - presented for reimbursement from the budget the amount of VAT on withheld commission.
The amounts of VAT paid to suppliers for goods (works, services) accepted for accounting in foreign currency are subject to deduction in ruble equivalent at the exchange rate of the Bank of Russia.
When goods (works, services), property rights are purchased for foreign currency, foreign currency is converted into rubles at the rate of the Central Bank of the Russian Federation on the date of registration of goods (works, services), property rights (clause 1, article 172 of the Tax Code of the Russian Federation, as amended by . Law N 119-FZ).

There is an extensive arbitration practice regarding VAT refunds to consignors in the event of export with the participation of an intermediary.

Example 36
JSC "Eastern transnational company" (hereinafter - the company, JSC "VTK") applied to the Arbitration Court Tomsk region with a claim to invalidate the decisions of the Russian Tax Inspectorate for the city of Tomsk N 4 (hereinafter referred to as the Inspectorate) on the refusal to refund the amount of VAT on tax returns for March and April 2002 in the total amount of 5.062 million rubles.
By the decision of December 6, 2002, the claims were satisfied. In making its decision, the court considered that the documents submitted by the plaintiff testified that he had reasonably exercised the right provided for by Art. Art. 164, 165 of the Tax Code of the Russian Federation. The tax authority did not provide evidence confirming the groundlessness of the taxpayer's application of the 0% tax rate and tax deductions for March and April 2002.
The inspectorate applied to the Federal court of Arbitration Zapadno-Sibirsky Okrug, stating that there were no grounds for making decisions on reimbursement to the company from the VAT budget on tax returns for March and April 2002.
The Inspectorate indicated that the following circumstances were the grounds for the decision to refuse VAT refunds to the company:
- the documents submitted by the taxpayer do not confirm the fact that the commission agent (LLC TD Finko) sold oil to OAO VTK;
- the company did not submit documents confirming payment for the exported goods by the foreign buyer Sibenko S.A. When making a decision, the court accepted as evidence letters of credit that were absent from tax office at the time of the inspection and the decision to refuse compensation;
- invoice N 010/vtk of the company is presented on foreign language without a notarized translation;
- according to the route instructions submitted by the company, the consignee of the oil is the company for Sibenko S.A., while the above contract does not stipulate such conditions.
The Court of Cassation upheld the findings of the Court of First Instance on the unlawful refusal to refund the amount of VAT on tax returns for March and April 2002, proceeding from the following.
When considering the dispute on the merits, the court found that the company submitted to the Inspectorate all the required Art. 165 of the Tax Code of the Russian Federation documents.
The arguments of the Inspectorate about the failure to prove the transfer of foreign exchange earnings according to the declaration for March 2002 are untenable.
As established by the court, the sale of oil in March 2002 was carried out on the basis of commission agreement N 51-05f dated December 1, 2001, concluded between OAO VTK (Principal) and LLC Trading house"Finko" (Commission agent).
Fulfillment of contractual obligations is confirmed by the report of the commission agent and the submitted contract N СО 002/01 dated July 10, 2001, concluded between Finko Trading House LLC (seller) and Sibenko S.A. The receipt of foreign exchange earnings under the specified contract to the account in the Russian authorized bank is confirmed extracts from CJSC "Gazprombank", Tomsk:
- dated March 6, 2002, on crediting USD 490,000 to the account of Finco Trading House LLC - an amount equivalent to 15,185,541 rubles;
- dated April 18, 2002 on the receipt of 274,678.97 US dollars to the commission agent's account - an amount equivalent to 8,556,716.87 rubles. Thus, the transfer of foreign exchange earnings is confirmed by the case materials.
The arguments of the cassation appeal on making changes to the letter of credit N 42-014742 are rejected by the court, since a typo (technical error) is not a terminating fact, in addition, the bank corrected the typo and the title page of the letter of credit N BAHA 42-014742 was submitted to the court.
The arguments of the tax authority regarding the failure of the taxpayer to submit the translation of the invoice are untenable. By virtue of Art. Art. 31 and 88 of the Tax Code of the Russian Federation, the tax authority had to request from the taxpayer a duly certified translation of the invoice. Notarized translations of invoices were submitted by the taxpayer to the objections to the conclusion of the tax authority.
Thus, the refusal of the tax inspectorate to refund the amount of VAT on tax returns for March and April 2002 is unfounded. The decision of the Inspectorate to refuse was rightfully declared invalid by the court.

It should be noted that if the commission agent does not fulfill the obligation to transfer the committent's proceeds to his account, he may also be awarded penalties (see, for example, the Decree of the Federal Antimonopoly Service of the Urals District of February 18, 2004 in case N F09-259 / 03-GK).

Accounting for re-export operations

Re-export - a customs procedure in which goods previously imported into the customs territory 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 the return of the paid amounts of import customs duties, taxes and without the application 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-export goods is that for them export customs duties and taxes are not charged.

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.

A fairly common situation is when an intermediary is involved in the export of goods. The Civil Code of the Russian Federation defines three types of intermediary agreements: a commission agreement, an agency agreement and an agency agreement.

For all these contracts, the common thing is that the intermediary acts under the contract at the expense and in the interests of the customer. The most common of the intermediary agreements is the commission agreement. We will consider its features.

Under a commission agreement, the exporter (principal) instructs the intermediary (commission agent) to sell products to a foreign buyer, while the intermediary acts on his own behalf, but at the expense of the exporter.

Common to all types of commission agreements is that the commission agent (intermediary) does not transfer ownership of the goods being sold. Thus, the commission agent sells to the buyer goods that do not belong to him on the right of ownership.

Settlements with the buyer can be carried out by both the commission agent and the committent based on the terms of the contract. The proceeds from the sale of the goods pass through the commission agent as accounts payable to the owner of the goods (committent). For the services rendered, the commission agent receives remuneration, which is for him the proceeds from the sale of services. All transaction costs, even if they are paid by the commission agent, must be reimbursed to him by the committent.

Export under a commission agreement may occur with or without the delivery of goods to the warehouse of the commission agent. If the contract provides for the delivery of goods to the warehouse of the commission agent, then the commission agent accepts it to the off-balance account 004 "Goods accepted for commission". Also, the commission agreement may provide for both the participation of an intermediary in the calculations, and non-participation.

If the intermediary participates in the settlements, then he performs the following action:

· transfers the proceeds to the account of the resident supplier of exported products, minus its commission;

Settlements of the principal with the commission agent are carried out using account 76 "Settlements with various debtors and creditors", to which the corresponding sub-accounts are opened.

Export with the participation of an intermediary can be carried out without the delivery of the exported goods directly to the warehouse of the intermediary, but with his participation in the calculations. Then, in the accounting of the exporter of the principal, the operations for the sale of export goods will be reflected as follows (Table 2):

Table 2. ? Accounting at the exporting principal

	Account correspondence

Shipped export goods to a foreign buyer
On the date of transfer of ownership for goods to a foreign buyer
Intermediary commission charged
Selling costs and customs fees accrued
Written off to cost of sales cost of export goods and selling expenses
		(90/9)
The proceeds from the commission agent received to the transit account minus the commission fee and other expenses
Transferred to the account of settlements with the commission agent
The exchange rate difference is reflected in settlements with the commission agent	(91/2)

In turn, the intermediary participating in the settlements will reflect export transactions in its accounting in the following way (Table 3):

Table 3. ? Accounting for export operations with a commission agent

		Account correspondence

	Documents presented to the buyer for payment
	Received export earnings from a foreign buyer
	The exchange rate difference on settlements with buyers is attributed to settlements with the consignor
	Paid sales expenses reimbursed at the expense of the committent
	Commission earned
	VAT charged on commission
	Export proceeds received from the buyer, minus the commission fee and reimbursable expenses for the sale, are transferred to the committent
	Unreimbursed expenses accrued
	Non-reimbursable expenses are written off to cost of sales
	Financial result determined

In foreign trade consignment transactions are widespread. In contrast to the usual commission agreement, goods from the exporter (consignee) are sold to a foreign buyer through the warehouse of an intermediary (consignee).

Reflection in the accounting of transactions that take into account the shipment of goods by the exporter is carried out according to the scheme for accounting for export transactions. The account of the exported goods at the consignee is kept in the same way as at the intermediary, using account 004 "Goods accepted for commission".

The relevant documents must be submitted 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 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. acts on his own behalf, which makes him obligated under a foreign trade contract. True, in general case the commission agent is not liable for improper performance by the 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

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 specified 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 from the buyer to the seller, the commission agreement may provide for the receipt of proceeds to the commission agent's account (with the participation of the commission agent in the settlements) or immediately to the principal's account (without participation in the settlements). Depending on whether the intermediary takes part in or not, the forms of payment 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.

In case of disagreement of the committent with it, 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;

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 marks;

- 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 the application of the 0 percent tax rate, the committent submits simultaneously with VAT. After filing a declaration during a desk audit, the tax authorities check 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 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. You can apply for value-added with the reflection of export operations in case of 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 protocol of December 11, 2009 "On the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the 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.

Question

Good afternoon.
Enterprise at OSN, 18 PBU.
On March 17, 2016, LLC transferred the goods to a non-resident (Kazakhstan) under a commission agreement.
Starting from May, the counterparty began to provide commission agent reports.
The questions are:
1. What date is considered the date of shipment for a zero VAT rate?
2. What list of documents needs to be collected to confirm the zero VAT rate (taking into account the fact that the goods were transferred to the commission).
3. When does the zero VAT rate confirmation expire?
4. Whom to charge VAT if the zero rate is not confirmed (on the commission agent or the final buyer)?
End customers are individuals.

Answer

1) Sales of goods exported under the customs procedure for export are subject to VAT at a rate of 0% (clause 1 clause 1 article 164 of the Tax Code of the Russian Federation). At the same time, the moment of determining the tax base is the last day of the quarter in which the full package of documents provided for by Art. 165 of the Tax Code of the Russian Federation (clause 9 of article 167 of the Tax Code of the Russian Federation).
If the package of documents is not collected, then when selling goods (works, services) under intermediary agreements, the moment of VAT calculation must be determined in general order. After all, as pointed out by YOU, there are no special rules in the Tax Code for such a situation. That is, the seller, when selling goods (works, services) through a commission agent (agent, attorney), must calculate VAT either on the date of shipment or on the date of receipt of the prepayment. And for this, as noted by the SAC, the seller must ensure timely receipt from the intermediary of documented data on the shipment (transfer) of goods (works, services) and their payment.
Those. for the consignor, the date of shipment of goods is the date of the first time compilation primary document issued by the commission agent in the name of the buyer.
2) The right to apply the 0% tax rate and VAT refund is confirmed by submitting to the tax authority within 180 days, starting from the date of registration of the customs cargo declaration by the regional customs authority, the following documents:
- commission agreements, agency agreements or agency agreement(copies of contracts) of the taxpayer with the commission agent, attorney or agent. They should clearly indicate which goods are to be exported;
- a contract (copy of the contract) of an intermediary with a foreign person for the supply of goods outside the customs territory of the Russian Federation. The subject of a contract with a foreign person and mediation agreement must be the same goods;
- an application for the import of goods and the payment of indirect taxes with marks from the tax authorities of Belarus or Kazakhstan on the payment (exemption from payment) of VAT upon import (Letter of the Ministry of Finance dated 07.09.2016 N 03-07-13/1/52383). You receive this statement from the commission agent, and that one from the buyer.
— the cargo customs declaration (its copy) with marks of the Russian customs authority customs clearance of goods, and the Russian border customs authority that released the exported goods (except for export to the member states of the Customs Union);
- copies of shipping documents:
consignment note;
bill of lading;
international air waybill, etc.
3) Documents confirming the 0% rate must be submitted to the IFTS simultaneously with the VAT return for the quarter in which they are collected (but no later than for the quarter in which the 180-day period expires) (clauses 4, 5 of the Protocol on the collection of indirect taxes, Letters of the Ministry of Finance of 07.09.2016 N 03-07-13/1/52383, of 02.09.2016 N 03-07-13/1/51480, of 15.02.2013 N 03-07-08/4169) .
4) If the organization within 180 calendar days from the date of shipment of goods does not confirm the validity of applying the rate of 0%, then VAT must be charged at a rate of 18% and paid to the budget for the tax period (quarter) in which the date of shipment of goods falls. This follows from par. 2, paragraph 5 of the Protocol, art. 163, paragraph 3 of Art. 164 of the Tax Code of the Russian Federation.
Thus, the organization recalculates the amount of VAT payable to the budget for the quarter in which goods were shipped, increasing it by the amount of VAT charged on unconfirmed exports of goods at a rate of 18%. In addition, if necessary, an additional payment of the corresponding amount of VAT is made, as well as the accrual and payment of penalties (clause 1, article 75 of the Tax Code of the Russian Federation).
The amounts of VAT accrued on unconfirmed exports, then, according to the explanations of the Ministry of Finance of Russia, based on the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 04/09/2013 N 15047/12 in case N A40-136146 / 11-107-569, are included in other expenses for tax on profits associated with production and sales, on the basis of paragraphs. 1 p. 1 art. 264 of the Tax Code of the Russian Federation (Letter of October 20, 2015 N 03-03-06/1/60045). According to the Presidium of the Supreme Arbitration Court of the Russian Federation, these expenses are recognized taking into account paragraphs. 1 p. 7 art. 272 of the Tax Code of the Russian Federation on the date of VAT calculation (i.e. in the period in which the 180-day period expired, provided for in paragraph 9 of Article 165, paragraph 9 of Article 167 of the Tax Code of the Russian Federation).
Thus, you cannot charge VAT to either your commission agent or the buyer and charge VAT “on yourself”.
For the reflection of these operations in accounting and tax accounting, see the attached files.

When selling export goods through an intermediary. Export of goods under a commission agreement. Questions for the oral survey

More on the topic § b. Export of goods through a commission agent or agent:

Accounting for re-export operations

Reimbursable expenses are specified in the contract

The report is compiled in any form

The zero rate is confirmed by the committent

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