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More detailed information on the reflection of imports and exports in the accounting and tax accounting you can find on the website www.vedbuh.ru
In accordance with the order of the FCS of Russia dated 24.03.2010 No. 554 "On the organization of accounting of funds in the North-West Customs Administration," from April 23, 2010, the account for payment of customs and other payments from the balance sheet account No. 40314 "Customs and other payments from the foreign economic activity "on the balance sheet account No. 40101" Income distributed by the Federal Treasury bodies between the levels of the budget system of the Russian Federation ", which has the following requisites:
Recipient: UFC for Moscow (FCS of Russia)
Beneficiary's IDN - 7730176610
Recipient's transfer point - 773001001
Bank of the recipient- Branch No. 1 of the Moscow GTU Bank of Russia, Moscow, 705
BIC - 044583001
All-Russian classifier of objects of administrative-territorial division - 45268595000
Score № 40101810400000010153
Budget classification code:
а) at payment of the import customs duty - Budget classification code - 15311011010011000180
б) when paying VAT and customs duties - Budget classification code - 15311009000010000180
When filling out the fields of settlement documents, it is necessary to follow the order of the Ministry of Finance of Russia от 01.10.2009 №102н.
Transaction passport – is a currency control document that is used to track foreign exchange transactions between a resident and a non-resident (settlements and transfers through resident accounts).
This document is used by importers and exporters to confirm the reasonableness of payment under the transaction (contract). Passports of the transaction allow the Federal Customs Service and the currency control of the bank to track illegal transfers of foreign currency.
The transaction passport is issued in the bank servicing the company - importer (exporter), it also performs the functions of currency control. The importer company (exporter) provides the bank with the completed transaction passport in duplicate together with a certified copy of the foreign economic contract *. The bank checks the foreign economic contract for compliance with Russian legislation, verifies the completeness of the transaction passport (compliance with its contract), then signs the transaction passport and transfers one copy to the importer (exporter).
When you make an import (export) for the customs declaration, you must provide a copy of the transaction passport certified by the manager, then the number of this transaction passport is indicated in the cargo customs declaration (CCD). This is necessary in order to track by what passport the transaction (contract) how much money was transferred abroad and how many goods (services, works) were delivered (completed).
In a number of cases, the passport of a transaction is not required, for example, if the goods are intended for importation into another country and are transported through customs in transit, during the transportation of supplies or customs clearance is suitable for other regimes referred to in Art. 268 of the Customs Code of the Russian Federation. Also, a transaction passport is not needed if the cost of supply (service or work) under the contract does not exceed $ 5,000 and if goods are declared that are not imported for commercial purposes, which is prescribed in the foreign economic contract.
The main regulations governing the execution of a transaction passport and instructions for its execution are:
*in the banks of the passport accepting transactions signed by the EDS, 1 copy is provided via telecommunication channels (bank-clients), some banks are asked to produce the original contract as well.
1. If the currency from a non-resident (foreign organization) receives money to the resident's account for the goods (services, works) delivered to him, then the following documents must be provided to the bank within 7 days after the funds are credited to the account:
All receipts in foreign currencies from foreign organizations are transferred to the foreign exchange account. Within 7 days after enrollment, these receipts must be transferred to the current foreign exchange account or converted to a ruble account, for this it is necessary to fill out an order to write off the foreign currency.
2. When crediting funds to a bank account in Russian rubles, the resident shall submit to the bank a certificate of the receipt of the currency of the Russian Federation. The deadline for submission of this certificate is no later than 15 calendar days following the month during which operations under the contract were carried out.
3. When making transfers in foreign currencythe following documents are submitted to the bank:
4. When debiting funds from a bank account in rubles residents and non-residents submit to the bank the following documents:
With a view to register foreign exchange transactions under the contract and monitor their conduct, the resident in accordance with the procedure established by the Regulation on the procedure for the submission by residents of authorized banks of supporting documents and information related to foreign currency transactions with non-residents on foreign trade transactions and the implementation by authorized banks of control over the conduct of foreign exchange transactions "of the Central Bank of the Russian Federation of June 1, 2004 N 258-P, the bank shall submit documents related to the conduct of these transactions and confirming the import of goods into the customs territory of the Russian Federation or the export of goods from the customs territory of the Russian Federation, as well as the performance of work, the provision of services, the transfer of information and the results of intellectual activity, including exclusive rights to them.
As supporting documents, the following documents can be used: cargo customs declaration (CCD), invoices and invoices, certificates of work performed, etc.
Confirming documents are submitted by the resident to the bank simultaneously with two copies of the certificate of supporting documents.
The bank checks the compliance of information indicated by the resident in the certificate of supporting documents and in the information contained in the supporting documents. The certificates submitted by the resident are checked by a bank employee within a period not exceeding 7 working days following the date of their submission by the resident to the bank. In case of proper filling in and issuing of these certificates, both copies of the certificates are signed by the responsible person of the bank and certified with the bank's seal. One copy of the certificates within a period not exceeding 7 working days following the date of their submission to the bank shall be returned to the resident.
The deadline for submission of these documents is no later than:
In case of changing data on the value of goods, works, services, information, results of intellectual activity, including exclusive rights thereto, a new certificate of supporting documents is provided to the Bank within a period not exceeding 15 calendar days, calculated after the date of execution of documents confirming change in value.
Term of keeping the certificate by residents
According to paragraph 2 of Part 2 of Article 24 of the Federal Law of 10.12.2003 No. 173-FZ "On Currency Regulation and Currency Control", residents and non-residents carrying out currency transactions in the Russian Federation are obliged to maintain accounting records in accordance with the established procedure and draw up reports on their conduct currency transactions, ensuring the preservation of relevant documents and materials for at least three years from the date of the relevant currency transaction, but not earlier than the term of performance of the contract;
Penalty for violations
In accordance with Part 6 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation: "Failure to comply with the established procedure or deadlines for submission of accounting and reporting forms for currency transactions, violation of the established procedure for the use of a special account and / or reservation, violation of the established uniform rules for issuing transaction passports or violation of established terms of storage of accounting and reporting documents or transaction passports - entail the imposition of an administrative fine on officials in the amount of 4 000 to 5 000 ruble; on legal entities - from 40 000 to 50 000 rubles. "
Under the export of goods (works, services) under Art. 97 of the Customs Code of the Russian Federation means the export of goods (works, services) from the customs territory of the Russian Federation abroad without an obligation to re-import.
In accordance with Article 164 of the Tax Code of the Russian Federation, taxation on value-added tax is made at a tax rate of 0 percent when selling goods exported under the customs export regime.
According to Article 165 of the Tax Code, the taxpayer must confirm the legality of applying the 0% tax rate by submitting to the tax authorities the tax declaration and documents listed in Article 165 of the Tax Code. The lawfulness of tax deductions made by the organization in connection with the export of goods is confirmed in the same manner.
To confirm the validity and legitimacy of applying the 0% tax rate and tax deductions for the value-added tax, the documents listed in Article 165 of the Tax Code of the Russian Federation must be submitted in full, and meet all the requirements established by Art. 165 of the Tax Code.
In accordance with Article 165 of the Tax Code, the following documents are submitted to the tax authorities:
When calculating the value-added tax on transactions in the sale of goods taxation, which is made at a tax rate of 0%, the taxpayer has the right to make tax deductions provided for in Article 171 of the Tax Code.
At the same time, clause 3 of Article 172 of the Tax Code establishes the procedure for deducting value-added tax in respect of transactions for the sale of goods taxed at a tax rate of 0%. According to this procedure, these amounts of tax are deductible provided that the relevant documents provided for in Article 165 of the Tax Code are submitted to the tax authority, that is, at the time of determining the tax base established by Article 167 of the Tax Code.
In accordance with paragraph 4 of Article 176 of the Tax Code, tax deductions for the sale of goods taxed at a tax rate of 0% are subject to reimbursement by offsetting (return) on the basis of the tax declaration and documents provided for in Article 165 of the Tax Code. The compensation shall be made not later than three months, counting from the date of submission by the taxpayer of the tax declaration and documents provided for in Art. 165 of the Tax Code. During this period, the tax authority checks the validity of applying the 0% tax rate and tax deductions and makes a decision on reimbursement by offsetting or refunding the relevant amounts or refusing (in whole or in part) the refund.
In accordance with paragraph 9 of Article 165 of the Tax Code of the Russian Federation, these documents are submitted by the taxpayer for confirmation of the reasonableness of applying the 0% tax rate for the sale of goods not later than 180 days, counting from the date of placing the goods under the customs export regime. If these documents are not submitted after 180 calendar days, counting from the date of release of goods by customs authorities under the export customs regime, then the sale of these goods is subject to taxation at the rate of 18% (10%). This means that the taxpayer must include in the VAT tax base the value of the goods sold to the foreign buyer and, accordingly, calculate VAT from it and pay the tax to the budget.
If the taxpayer subsequently submits to the tax authorities documents (copies thereof) justifying the application of the tax rate of 0%, the tax amounts paid shall be refunded in the manner and under the conditions provided for in Article 176 of the Tax Code.
When determining the price of a sold product when concluding a contract (contract) with a foreign buyer, it is necessary to be guided by Article 40 of the Tax Code. According to paragraph 1 of Art. 40 of the Tax Code of the Russian Federation, for the purposes of taxation, the price of the goods specified by the parties to the transaction is accepted. Until proven otherwise, it is assumed that this price corresponds to the level of market prices.
Letter of the Ministry of Finance of Russia from 29.01.2010 № 03-07-08/21
The Tax and Customs Tariff Policy Department reviewed a letter on the application of value added tax in respect of consulting and marketing services provided by a Russian organization to a foreign organization that has a representative office in the Russian Federation and reports the following.
In accordance with par. 1 p. 1 of Art. 146 of the Tax Code of the Russian Federation (hereinafter referred to as the "Code"), the object of taxation of value added tax is the sale of goods (works, services) in the territory of the Russian Federation.
The procedure for determining the location of the implementation of works (services) for the purpose of applying the value added tax is established by the norms of Art. 148 of the Code. So, according to the provisions of paragraphs. 4 p. 1 and par. 4 of item 1.1 of this article of the Code, the place for the implementation of consulting and marketing services is determined at the place of business of the buyer acquiring such services. In this case, the territory of the Russian Federation is considered the place of activity of the buyer of services in the case of the actual presence of the buyer of these services on the basis of state registration of the organization, or in its absence - on the basis of the location specified in the constituent documents of the organization, the location of the organization, the location of its permanently operating executive body , the location of the permanent establishment, if the services are provided through this permanent establishment.
Thus, the territory of the Russian Federation is not recognized as a place for the implementation of consulting and marketing services rendered by a Russian organization directly to a foreign organization, and not its representation, and, accordingly, such services are not subject to value added tax on the territory of the Russian Federation.
At the same time we inform that this letter of the Department does not contain legal norms or general rules specifying the regulatory requirements and is not a normative legal act. In accordance with Letter No. 03-02-07 / 2-138 of the Ministry of Finance of the Russian Federation of 07.08.2007, the sent opinion of the Department is of an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and does not prevent us from being guided by the norms of the legislation on taxes and fees in the understanding , which differs from the interpretation set forth in this letter.
and customs tariff policy
Often firms import goods through an intermediary. To carry out such a transaction, the parties can enter into an agency agreement. In accordance with him, the agent undertakes to buy goods for his reward on his own behalf, but at the expense of the principal either on behalf and at the expense of the principal. In pursuance of the contract, the intermediary enters into a supply contract with a foreign supplier and pays customs payments for goods imported into Russia, including VAT. In the published letter, the Ministry of Finance explains in which order the principal can deduct the VAT paid by the agent in the customs clearance of the imported goods.
As noted by financiers, deduction of input VAT on goods imported into the customs territory of Russia is possible if certain conditions are met. So, the given goods should be:
- used to conduct transactions recognized as an object of VAT;
- taken into account by the principal.
Also, the customer must have available documents that serve as the basis for the adoption of a deduction for VAT. In this case, such securities will be:
- Cargo customs declaration (its copy) on imported goods, issued in the customs regimes of release for domestic consumption or temporary importation;
- payment documents confirming the actual payment to the customs body of VAT amounts by the agent for the principal.
As we noted earlier, under the terms of the agency contract, the agent can act both on behalf of the customer and on his own behalf. In the first case, the fulfillment of these conditions will not cause any special difficulties. After all, the necessary documents, including the customs declaration, will be registered in the name of the principal. So, there will be no problems with offsetting the "customs" VAT. If the agent acts on his own behalf, then the situation will be a bit more complicated. In this case, all documentation will be issued by the seller in the name of the intermediary. As for the customs clearance, here the declarant can act both the principal himself and the agent. To list VAT when importing will be an intermediary. For the amount of tax paid to the customs authority, the agent re-issues the invoice on its own behalf to the principal. And the VAT set out in this document must correspond to the amount specified in the customs declaration (Letter of the Office of the Federal Tax Service of Russia for the city of Moscow of 08.12.2004 N 24-11 / 79072). In the mentioned letter of the tax department it is noted that the invoice will be enough to confirm the right to deduct the tax by the principal. However, in the opinion of the financiers, it is possible to deduct the "customs" VAT on the basis of the customs declaration (its copy) and payment documents confirming the actual payment of VAT. There are no exceptions to this rule for import operations through an intermediary. It follows that it is these documents that the principal will have to register in the Purchase Book in order to determine the amount of VAT deductible.
COMMENT TO THE LETTER OF THE RUSSIAN MINISTRY OF FINNISH FROM 28.08.2007 N 03-07-08 / 242
In accordance with the Federal Law "On Export Control" (Collected Legislation of the Russian Federation, 1999, No. 30, Article 3774, 2002, No. 1, Article 2, 2004, No. 27, Article 2711; 2005, No. 30, art. 3101, 2007, N 49, article 6044, article 6079, 2009, No. 19, article 2279) and the Regulations on the Federal Service for Technical and Export Control approved by the Decree of the President of the Russian Federation of August 16, 2004 N 1085 "Questions Federal Service for Technical and Export Control "(Collected Legislation of the Russian Federation, 2004, No. 34, Article 3541, 2005, No. 13, Article 1138, 2006, No. 49, Article 5192; 2008, No. 43, Article 4921; N 47, item 5431), I order:
1. To approve:
the procedure for accounting for foreign economic transactions for export control purposes in accordance with Appendix No. 1;
form of accounting for foreign economic transactions for export control purposes in accordance with Appendix No. 2.
2. This Order shall enter into force three months after the date of its official publication.
Federal Service for Technical and Export Control
Appendix No. 1
I. General requirements
1.1. This Procedure was developed in accordance with Federal Law No. 183-FZ of July 18, 1999 "On Export Control" (Collected Legislation of the Russian Federation, 1999, No. 30, Article 3774; 2002, No. 1, Article 2; 2004, N 2727, 2005, No. 30, Article 3101, 2007, No. 49, Articles 6044, 6079, 2009, No. 19, Article 2279) and the Regulations on the Federal Service for Technical and Export Control approved by the Decree of the President of the Russian Federation Federation of August 16, 2004 N 1085 "Questions of the Federal Service for Technical and Export Controls" (Collected Legislation of the Russian Federation, 2004, N 34, Article 3541; 2005, N 13, Article 1138; 2006, No. 49, with , 5192, 2008, No. 43, item 4921, N 47, article 5431), and establishes the requirements for the management of foreign legal transactions by Russian legal entities and individual entrepreneurs (hereinafter, unless otherwise specified, participants in foreign economic activity) goods, information, works, services, results of intellectual activity (rights to them) for the purposes of export control, including with:
а) raw materials, materials and equipment (hereinafter referred to as goods) - when exported outside the Russian Federation, as well as transfer to a foreign person or an international organization in the territory of the Russian Federation;
b) scientific and technical information (except for public information) in the form of software, drawings, diagrams, calculations, diagrams, instructions, reports and other documents related to the development, manufacture, testing and use (application) of specific types of goods - in the case of its transmission, including through electronic communication channels or by sending it in a postal item, or otherwise disclosed to an alien or an international organization;
c) works and services (including educational ones) of a scientific and technical nature, the results of intellectual activity (rights to them), except for the results of intellectual activity, which, in accordance with the legislation of the Russian Federation, is granted legal protection, and the rights to them, relating to goods and information, specified in subparagraphs "a" and "b" of this paragraph, if the customer of such works, the recipient of such services and the results of intellectual activity (the purchaser of rights to them) is a foreign person or an international organization.
1.2. Accounting for foreign economic transactions is maintained in the journal of accounting of foreign economic transactions (hereinafter - the accounting journal) in the established form
The journal can be kept both in hard copy and in electronic form, provided that all accounts are duplicated in order to ensure the preservation of information on electronic media and there is an opportunity for the removal of these records on paper carriers.
1.3. The journal, if it is maintained on paper, must be tied and numbered. On the last page of the laced and numbered journal, the date of the beginning of the journal and the number of pages contained in it are affixed, which are confirmed by the signature of the head of the legal entity (individual entrepreneur) and certified with the seal of the legal entity (with the seal of the individual entrepreneur, if any).
1.4. When registering in electronic form, the Russian participants in foreign economic activity are obliged to bring the magazine to paper carriers no later than one month after the end of the calendar year in compliance with the requirements specified in paragraph 1.3 of this Procedure.
1.5. The accounting journal is maintained by an authorized official. Each entry in the accounting journal is indicated by a number with the date stamped when it was produced.
Entries in the accounting journal are formed on the basis of information obtained from commercial, transport (shipment), customs and other documents (hereinafter referred to as accounting documents) on a foreign economic transaction.
1.6. Records are entered in the journal on the fact of committing a foreign economic transaction, i.e. at the time of reflecting the foreign economic transactions carried out on it in the accounting documents on the basis of which the accounting is maintained, irrespective of the timing of receipt of payment for goods, information, work, services or results of intellectual activity (rights to them) that are the subject of this transaction.
Entries in the accounting journal can contain links to records with their location. In this case, the relevant information from the records is considered to be covered by the account.
1.7. Correction of errors in the accounting journal must be justified, confirmed by the signature of the head of the legal entity (individual entrepreneur) or the person authorized to maintain the accounting journal, and certified by the seal of the legal entity (the seal of the individual entrepreneur, if any).
1.8. Maintenance of an accounting journal, as well as documentation of facts related to foreign economic transactions, is carried out in Russian. The accounting documents compiled in a foreign language or languages of the peoples of the Russian Federation must have a line-by-line translation into Russian.
II. Filling in the accounting journal
2.1. In column 1 the ordinal number of the foreign economic transaction is indicated.
2.2. In column 2, the date of the account entry is indicated.
2.3. In column 3, the number (if any) and the date of the foreign trade contract (contract), including additional agreements to it, or other document on the basis of which the foreign economic transaction is made, are indicated.
2.4. In column 4, information on a foreign participant in a foreign economic transaction (an alien) who is the recipient of goods, information, services, the results of intellectual activity (the purchaser of rights to them) or the customer of the works is indicated: name and location (address) for a legal entity, surname, initials and place of residence - for an individual.
2.5. In column 5 the name of the subject of the foreign economic transaction is indicated and brief information about its functional purpose is given.
2.6. Column 6 indicates the result of identification of the subject matter of the foreign economic transaction for its ownership (non-belonging) to the products in respect of which the export control was established, * with reference to the supporting document (technical certificate compiled by a participant in foreign economic activity, the conclusion of the FSTEC of Russia or an expert organization that received in accordance with the established procedure, a special permit for carrying out activities to conduct an independent identification examination of goods and technologies for the purpose of export control).
<*> The range of products for which export control is established is determined by lists (lists) of controlled goods and technologies approved by the decrees of the President of the Russian Federation.
2.7. In column 7, the registration number of the customs declaration is indicated, according to which the goods or material carrier of information that are the subject of a foreign trade transaction were moved across the customs border of the Russian Federation.
III. Final provisions
3.1. Participants in foreign economic activities should ensure the completeness, continuity and reliability of accounting for foreign economic transactions.
3.2. Participants in foreign economic activity provide access to information on the recording of foreign economic transactions and the documents on the basis of which it is conducted, to officials of FSTEC of Russia or its territorial bodies when exercising them in the manner prescribed by the legislation of the Russian Federation and within the limits of the granted powers of state control (supervision).
3.3. Accounting journals and records are kept by participants in foreign economic activity for at least three years, unless a longer period of their storage is established by the legislation of the Russian Federation.
Appendix No. 2
Form of accounting for foreign economic transactions for export control purpose
|N||date||The document on the basis of which the foreign economic transaction is made||Information on a foreign participant in a foreign economic transaction||Information on the subject of the foreign economic transaction||The result of identification of the subject matter of a foreign economic transaction||Number of customs declaration|
1. Scheme of the relationship of the Agent with the Principal and third parties on the instructions of the Principal in the course of execution of the agency contract.
2. Features of taxation when working under an agency agreement.
2. 1. NDS.
2. 2. Income tax.
3. Features of accounting in the framework of an agency contract.
In accordance with the current legislation, the agent during the execution of the agency contract makes the following documents:
Under the transaction made by the agent with a third person in his own name and at the expense of the principal, the agent acquires rights and becomes obligated to the agent, at least the principal and was named in the transaction or entered into a direct relationship with the third party to execute the transaction.
When working under an agency agreement, there are specific features of calculating the tax base for VAT and income tax.
Taxpayers of VAT when carrying out entrepreneurial activities in the interests of another person on the basis of agency contracts, determine the tax base as the amount of income received as remuneration (or any other similar income) in the performance of agency contracts (Article 156 of Part Two of the Tax Code of the Russian Federation).
The tax base for VAT for an agency contract is defined as the amount of income received by the agent in the form of fees (Article 156 of the RF Tax Code). The amounts received from the principal to execute the transaction (with the exception of amounts due to them in the form of fees or any other income) are not included in the tax base.
The procedure for issuing invoices under intermediary contracts is established by the Rules for keeping records of received and issued invoices, books of purchases and books of sales in the calculation of the value-added tax (approved by RF Government Decree No. 914 of December 2, 2000). In accordance with clause 3 of these Rules, agents acting on their own behalf keep invoices received from sellers on goods purchased for the principal, in the register of received invoices. The purchase book does not record invoices received by the agent from the principal on goods sold for sale or from the seller of goods written in the name of the agent (clause 11 of the Rules).
2.2. Income Taxes.
Therefore, the tax base for calculating the profit tax for the agent will be only the amount of commission. At the same time, for taxation purposes, such amounts are taken depending on the method of recognizing the income and expenses determined by the agent's accounting policy in accordance with the current tax legislation.
If the agent applies the accrual method for these purposes, the date of receipt of the income from the sale of intermediary services is the date of actual provision of these services (art. 271 of the Tax Code of the Russian Federation), which is determined on the basis of an agency agreement:
- at the end of the operation (instructions);
- on the last date of the reporting period under the contract (if the contract is long-term or provides for the performance of several transactions within a certain period);
- as of the date of submission of the report by the agent.
If the agent has the right to determine income and expenses on a cash basis (subject to meeting the requirements of Article 273 of the Tax Code), the date of receipt of income is the day on which funds are received from the principal (in the form of a fee) to bank accounts and / or to the cashier, receipts for payment of other property (works, services) and (or) property rights, as well as repayment of debts to him in a different way.
The agent must document all expenses incurred by him under the contract. Otherwise, the amount of their compensation will be considered gratuitously received funds and, accordingly, will be subject to inclusion in the composition of non-operating income and be subject to income tax. Copies of all documents confirming the expenses incurred by the agent are, as a general rule, attached to the agent's report.
You should not fix the amount of compensation in the contract, taking into account the compensation of the agent's expenses under the contract. This leads to an unjustified overstatement of the agent's proceeds. In addition, the agent can not include such expenses in the cost price, since they must be reimbursed by the principal according to the Civil Code of the Russian Federation. For the same reason, the agent can not deduct VAT on them.
All calculations within the framework of an agency contract in the Agent's account are reflected in account 76 "Settlements with other debtors and the creditor".
All costs associated with the agency contract, the Agent must reflect on the credit. 76 "Settlements with other debtors and the creditor", so that when receiving proceeds from the sale of goods, these expenses together with the agency contract are deducted from the debt owed to the Principal.
If the Principal grants an advance to the Agent for execution of the order, then the advance should be reflected by posting:
Д 51 К 76 - funds are transferred for the production of goods to the agent from the principal. The funds that the agent received as compensation for contract costs are not considered revenue.
Therefore, they are not included in the credit of account 90 "Sales".
The scheme of accounting entries under the agency agreement will be as follows:
Debit 60 Credit 51
Contents of operation. Paid works, services of organizations associated with the implementation of the contract (including VAT).
1. Bank statemen
Debit 76 Credit 60
Contents of operation. Reflected the costs of payment for works, services of third-party organizations, which under the contract are reimbursed by the principal (including VAT).
1. Invoices received from suppliers-executors (in the book of purchases are not registered).
2. Invoices, acceptance certificates received from supplier-executors.
Contents of operation. The finished product came from the supplier-executors to the agent.
1. Consignment note from the supplier.
2. Notifying the agent of the receipt of the finished product.
Contents of operation. Finished goods are transferred to the principal.
1. A consignment note on behalf of an agent, or an act of transfer.
2. An invoice on behalf of the agent for the amount of the transferred finished product (in the sales book of the agent is not registered).
Debit 76 Credit 90.1
Contents of operation. Reflected agency fee.
Debit 90.3 Credit 76.H.1 or 68.2
Contents of operation. VAT is charged on the amount of agency fees.
1. Report of the agent.
2. Copies of primary documents from vendors.
3. An invoice on behalf of the agent for the amount of agency fees (recorded in the sales book).
Debit 51 Credit 76
Contents of operation. Received from the principal compensation for costs under the agency agreement (including VAT) and agency fees
1. Bank statement.
Задайте интересующий Вас вопрос или опишите ситуацию в которой нужна наша помошь. Наш менеджер свяжется с Вами в течение 10 минут.