Sales of goods or services are the main sources of income for a company. The sale is reflected in accounting either at the time of shipment or at the time of payment. Each shipment involves its own postings.

Sales of goods are reflected in the debit of the “Cost” subaccount () and Credit 41 of the account, the subaccounts of which are determined by the type of trade (wholesale/retail, etc.):

• Revenue from the sale of goods is reflected in the Credit of account 90 subaccount “Revenue” in correspondence with the account.

Sales of goods can be carried out through an intermediary. Then it is necessary to make entries Debit 45 Credit 41 “Goods in warehouses”. As inventory items are sold, business entries are made to debit account 90 “Cost” and credit. When exporting goods, the same transactions are made.

In the main taxation system, it is necessary to pay VAT on sales. The tax is reflected by posting Debit VAT Credit.

In retail trade, goods are sold at selling price. The markup is made according to . When selling at the end of the month, you need to make reversing entries:

• Debit 90 “Cost” Credit 42.

Postings for the sale of goods in wholesale trade

Usually it can be made by prepayment or upon shipment of the goods.

By prepayment

The organization then shipped goods worth 99,500 rubles. (VAT RUB 15,178).

Postings:

By shipment

The organization shipped goods worth RUB 32,000 to the buyer. (VAT 4881 rub.). Payment was received after delivery.

Postings:

Retail sales of goods

For the day, trading revenue in the store amounted to 12,335 rubles. Accounting is kept at sales prices, the organization is on the UTII taxation system, and the outlet is automated. The money was deposited at the company's cash desk on the same day.

Postings:

Postings for sales or provision of services

When selling services, the same accounts are involved, only instead of 41 accounts there are 20 accounts, which collect all the costs that make up the cost.

The organization performed services in the amount of 217,325 rubles. The cost of the service was 50,000 rubles.

Postings for the provision of services.

The sale of goods (works, services) of the customer, as an intermediary, should be reflected in accounting. Intermediary agreements. Execution of a contract for paid services.

Question: Can an enterprise resell services (with a markup, of course), for example, auto services, installation, text translation, which it purchases for its customers on the side? Which agreement is better to draw up: for the provision of services or an agency agreement or some other one, so that there are no quibbles from the Federal Tax Service? Should the primary service provider be indicated in the contract or in the primary documents?

Answer: It's different in different situations.

If we are talking about transportation, then this is only personal execution of the contract. Those. You cannot resell transport services under a transportation contract. Therefore, if you will not carry out the transportation yourself, enter into a transport expedition agreement. But in any case, the provision of transportation services will require supporting documents. And these are transport documents (for example, a waybill for road transport). And the waybill indicates the data of the actual vehicle, the driver and the transport company that carried out the transportation.

If we are talking about contract work, then you can involve a third party in the execution of the contract, if the contract does not prohibit this. You are not required to report to the customer that the work was actually performed by another contractor.

If we are talking about the provision of services for a fee, then it is the other way around - the contract for the provision of services requires a direct indication of your right to involve another organization in the provision of services, i.e. provide services not in person. You should not provide the customer with information about who actually provided the service.

In addition to contracts for the provision of paid services or contracts, you can enter into an intermediary agreement, for example, an agency agreement. You can conclude it either with the buyer - for the purchase of works and services for him from third parties - or with the supplier - for the implementation of his works and services. In the first case, you will be required to provide copies of documents confirming the purchase to the buyer. And in the second case - documents confirming the sale - to the supplier.

Rationale

How can an intermediary formalize and reflect in accounting and taxation the sale of goods (works, services) of the customer?

Types of intermediary agreements

Civil law defines three types of intermediary agreements: agency agreement, commission agreement and agency agreement.

Under an intermediary agreement, the intermediary (attorney, commission agent, agent) always acts in the interests and at the expense of the customer (principal, principal, principal) (clause 1 of Article 971, clause 1 of Article 990, clause 1 of Article 1005 of the Civil Code of the Russian Federation) . This means that ownership of goods (results of work performed, services provided) sold by the customer does not pass to the intermediary, and the expenses incurred by the intermediary in connection with the execution of the contract must be reimbursed to him.

The intermediary is entitled to a reward for executing the order. Under agency and commission agreements, payment of remuneration is mandatory (Article , Civil Code of the Russian Federation). Under an agency agreement, remuneration may not be paid only if this is expressly provided for in the agreement (Clause 1, Article 972 of the Civil Code of the Russian Federation).

If the intermediary makes a transaction on terms more favorable than those specified by the customer, an additional benefit is generated. Additional benefits can be shared equally between the customer and the intermediary, unless otherwise provided by agreement of the parties (Clause 3, Article 973, Art., Civil Code of the Russian Federation).

Participation of an intermediary in settlements

Depending on the terms of the intermediary agreement related to the sale of goods (works, services):
- the intermediary may or may not participate in settlements with buyers of the customer’s goods (works, services). In the first case, funds from buyers go to the intermediary, in the second - directly to the customer;
- the intermediary can act on his own behalf (for example, under a commission agreement) or on behalf of the customer (for example, under an agency agreement). In the first case, when selling goods (work, services) to the buyer, documents are drawn up on behalf of the intermediary. In the second case - on behalf of the customer, even if they are executed by an intermediary. The right of the intermediary to sign documents must be certified by a power of attorney issued by the customer (clause 1 of Article 975 of the Civil Code of the Russian Federation);
- material assets can be shipped to customers either from the customer’s warehouse or from the intermediary’s warehouse.

Accounting by an intermediary of goods and materials

If the shipment occurs from the customer’s warehouse, the documents for the shipment of material assets to the buyer are prepared by the customer. These material assets are not reflected in the intermediary's accounting.

If material assets are shipped from the intermediary's warehouse, the intermediary first formalizes their acceptance from the customer. When transferring goods, an invoice is drawn up in form No. TORG-12, which must indicate that the goods are transferred for sale under an intermediary agreement.

Acceptance of goods from citizens who are not entrepreneurs and the sale of these goods is formalized taking into account the Rules approved by Decree of the Government of the Russian Federation of June 6, 1998 No. 569.

To record goods accepted for sale, the intermediary can use documents whose forms are approved. For example, the KOMIS-1 form reflects the results of sales, markdowns of goods, as well as the return of unsold goods to the principal. The KOMIS-3 form is used when revaluing goods accepted for sale. Form KOMIS-7 is used to account for funds received from the principal for storage of unsold goods. This procedure is provided for by instructions approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

When transferring material assets from an intermediary to the buyer, draw up a consignment note in form No. TORG-12. For more information about the workflow when shipping material assets, see How to document the sale of goods, How to document the shipment of finished products (performance of work, provision of services), How to formalize and reflect the sale of fixed assets in accounting and taxation.

After the sale of goods (work, services) within the period established by the contract, the intermediary presents to the customer:
- mediator's report. This rule applies to agency and commission agreements (Article and Civil Code of the Russian Federation). The intermediary's report under the agency agreement is presented to the customer if this is expressly provided for in the agreement (). The form of the intermediary's report can be arbitrary or established in the contract. Moreover, it must contain the mandatory details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ;
- copies of all primary documents confirming the sale of goods (work, services) (letter of the Ministry of Taxes and Taxes of Russia dated September 17, 2004 No. 21-09/60455);
- originals of primary documents confirming the intermediary’s expenses associated with the execution of the order (transportation costs, storage costs, etc.), if, in accordance with the contract, such expenses are subject to reimbursement by the customer (Art., Civil Code of the Russian Federation).

If, prior to sale, material assets are stored in the warehouse of an intermediary, take them into account in off-balance sheet account 004 “Goods accepted on commission” at the prices indicated in the customer’s invoice (clause 158 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, Instructions for the chart of accounts). Write off the cost of material assets from account 004 as they are sold.

If the intermediary is not involved in the settlements, the customer receives the money for the goods shipped to the buyer. In this case, the customer transfers the intermediary fee to the intermediary’s account and reimburses him for the expenses incurred.

Intermediary income and expenses

Money received from buyers for goods sold (work, services) is not the intermediary’s income (paragraph 3, clause 3 of PBU 9/99). The income of an intermediary is recognized as the amount of intermediary remuneration and additional benefits received during the execution of the intermediary agreement (). For more information about accounting for income received by an intermediary, see How an intermediary should reflect intermediary remuneration in accounting and taxation.

The intermediary's expenses related to the execution of the intermediary agreement are expenses that are not subject to reimbursement by the customer (). Otherwise, the intermediary does not have a disposal of assets, which would lead to a decrease in economic benefits (clause 2 of PBU 10/99). Accordingly, when receiving funds from the customer to reimburse costs under an intermediary agreement, no income is generated in the intermediary’s accounting (clause 2 of PBU 9/99).

The intermediary recognizes revenue on the date of acceptance of the report by the customer (clause 12 of PBU 9/99), and expenses include the cost of sales on the date of revenue recognition (clause 19 of PBU 10/99).

Civil Code of the Russian Federation part 2

Article 706. General contractor and subcontractor

If the law or the contract does not provide for the contractor’s obligation to perform the work provided for in the contract personally, the contractor has the right to involve other persons (subcontractors) in the performance of his obligations. In this case, the contractor acts as a general contractor.

A contractor who has engaged a subcontractor to perform a work contract in violation of the provisions of paragraph 1 of this article or the contract shall be liable to the customer for losses caused by the subcontractor’s participation in the execution of the contract.

The general contractor is responsible to the customer for the consequences of non-fulfillment or improper fulfillment of obligations by the subcontractor in accordance with the rules of paragraph 1 of Article 313 and Article 403 of this Code, and to the subcontractor - responsibility for the non-fulfillment or improper fulfillment by the customer of obligations under the work contract.
Unless otherwise provided by law or contract, the customer and the subcontractor do not have the right to make claims against each other related to the violation of contracts concluded by each of them with the general contractor.

Article 780. Execution of a contract for paid services

Unless otherwise provided by the contract for the provision of paid services, the contractor is obliged to provide the services personally.

Article 801. Transport expedition agreement

Under a transport expedition agreement, one party (the forwarder) undertakes, for a fee and at the expense of the other party (the client - the shipper or consignee), to perform or organize the performance of services related to the transportation of goods specified in the expedition agreement.
A transport expedition agreement may provide for the forwarder's obligations to organize the transportation of cargo by transport and along the route chosen by the forwarder or the client, the forwarder's obligation to conclude on behalf of the client or on his own behalf an agreement (agreements) for the carriage of goods, to ensure the sending and receipt of cargo, as well as other obligations related with transportation.
As additional services, the transport expedition agreement may provide for the implementation of operations necessary for the delivery of cargo, such as obtaining documents required for export or import, performing customs and other formalities, checking the quantity and condition of cargo, loading and unloading it, paying duties, fees and others. expenses imposed on the client, storing the cargo, receiving it at the destination, as well as performing other operations and services provided for by the contract.

The rules of this chapter also apply to cases when, in accordance with the contract, the duties of the forwarder are performed by the carrier.

Vladislav Volkov answers:

Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Contributions of the Federal Tax Service of Russia

“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated for insurance premiums. Inspectors will begin to apply this control ratio starting with reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-NDFL for the first quarter, see the recommendations.”

The article will tell you how the customer can formalize and account for sales through an intermediary, how to document the sale of goods in bulk, and what to check in transportation documents.

Question: Is it possible to resell transport services?

Answer: Yes, you can, resale of transport services is allowed. Unless otherwise provided by the contract for the provision of paid services, the contractor is obliged to provide the services personally (Article 780 of the Civil Code). By virtue of paragraph 1 of Art. 706 of the Civil Code, if the law or the contract does not provide for the contractor’s obligation to perform the work provided for in the contract personally, the contractor has the right to involve other persons (subcontractors) in fulfilling his obligations.

The carrier organization has the right to provide services with the involvement of an intermediary.

The customer has the right to resell services from the contractor to third parties, unless otherwise provided by the contract. Otherwise, there may be claims from the contractor, tax authorities regarding the acceptance of expenses, and, as a result, legal disputes.

Question A transport company has entered into an agreement for the provision of transport services with organization “A”, which provides equipment for use under this agreement. The transport company provides the same equipment for use by the third company “B”. Those. TC buys a service and resells it. Do you have any doubts about whether this can be done? Are there regulatory documents confirming this? And how to correctly and without errors draw up a contract for the provision of transport services with company “B”. The question is very exciting, because... Company B is frequently audited.

Answer Yes, you can, because Resale of transport services is permitted. Unless otherwise provided by the contract for the provision of paid services, the contractor is obliged to provide the services personally (Article 780 of the Civil Code of the Russian Federation). By virtue of paragraph 1 of Art. 706 of the Civil Code of the Russian Federation, if the law or the contract does not provide for the contractor’s obligation to perform the work provided for in the contract personally, the contractor has the right to involve other persons (subcontractors) in fulfilling his obligations. In this case, the contractor acts as a general contractor. Accordingly, if the contract for the provision of transport services does not contain conditions for the provision of services personally by the defendant, then the carrier can engage a subcontractor/sub-performer (see Resolution of the Federal Antimonopoly Service ZSO dated 03/09/2011 No. A75-5833/2010).

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How to document the sale of goods in bulk

Delivery by seller's transport

What documents are needed when delivering goods to the buyer’s warehouse using the seller’s transport?

The seller can deliver the goods to the buyer's warehouse using his own transport, charging an additional fee for this. Then you will need to write out the following set of documents:

waybill, for example, according to form No. TORG-12;

In this case, the seller may or may not draw up a consignment note. But you cannot issue a consignment note instead of a transport bill. After all, the waybill is the primary accounting document confirming the costs of transporting goods under the contract of carriage.

In case of delivery of cargo by a third-party transport organization, enter into a contract for the carriage of goods with it by drawing up a consignment note (Part, Article 8 of Law No. 259-FZ dated 08.11.2007).

Situation: Is it necessary to issue an act on the provision of transport services when delivering goods or finished products to the buyer using our own transport? Delivery is paid in addition to the delivery price

No, it's not necessary.

After all, an act of provision of services is drawn up only when it is expressly provided for in the contract. Civil legislation does not provide for the requirement to draw up an act on delivery services (Chapter and Civil Code).

To recognize delivery costs when calculating income tax, a transport invoice with a note indicating acceptance of the property is sufficient. This invoice is the basis for payments for transport services provided. Having such a document in hand, the customer can recognize the costs associated with the delivery of property in both accounting and tax accounting. This follows from the provisions of the Law of December 6, 2011 No. 402-FZ, and paragraph 1 of Article 252 of the Tax Code. A similar point of view is reflected in the letter of the Ministry of Finance dated January 28, 2013 No. 03-03-06/1/36.

Transit trade

Situation: how to prepare documents for transit trade. The goods are delivered by a transport company

Transit trade is the movement of goods from the manufacturer to places of sale or consumption, bypassing the warehouses of intermediaries (clause 143 of GOST R 51303-2013). Depending on the terms of the contract, the goods can be delivered:

directly to the buyer;

to another person specified in the contract.

invoice. The invoice date is a day within five calendar days from the date when the seller draws up an invoice in the name of the supplier for delivery of the goods to the buyer (letter of the Ministry of Finance dated November 9, 2011 No. 03-07-09/40). When selling goods under the first and second contracts, the supplier (“Master”) and the seller (“Hermes”) are billed, respectively, unless of course they are VAT payers. In this case, the seller (“Hermes”) in the invoice in line 3 “Consignor and his address” must indicate the details of the supplier (“Masters”). The lines “Consignor” and “Consignee” must be filled in similarly to these lines in the invoice for the shipment of goods (for example, according to form TORG-12).

What to check in transportation documents if you don’t want to lose expenses and deductions

The company that will transport your cargo with its own transport will offer to sign a transportation contract. And the intermediary is a transport expedition agreement. He will only provide you with services for organizing transportation. He will not use his own vehicles, but will engage another contractor for delivery. Supporting documents for contracts are different.

For a contract of carriage One document is enough - the waybill. If the contract does not stipulate who draws up this document, the responsibility will fall on the shipper. It is written out in at least three copies - one each for the shipper, carrier and consignee, you can add one more for the customer.

When the cargo is handed over to the carrier, the consignor and the driver sign the invoice. The first copy remains with the shipper. The rest move on. After unloading at the destination, the consignee signs the documents, keeps one copy for himself, and returns two to the driver. Then one of them is sent to the customer, and the second carrier keeps it. Stamps on the invoice are not required. This was confirmed by Oleg Khoroshy, head of the profit taxation department of the Department of Tax and Customs Policy of the Ministry of Finance.

Transport expedition agreement requires more documents than the contract of carriage. The Ministry of Finance explains that in order to write off expenses in this case, forwarding and other documents are needed that confirm the performance of services (letter dated March 22, 2017 No. 03-03-06/1/16317). But fulfillment can only be confirmed by a contract of carriage and a bill of lading. This means that to recognize expenses you will need: a waybill, an acceptance certificate for services rendered, forwarding documents - an order to the forwarder, a forwarding receipt, a transportation agreement, a power of attorney from the customer for the right to conclude a transportation agreement, a power of attorney from the forwarder to the carrier. Such a list is required by tax authorities (letter of the Federal Tax Service of Russia for Moscow dated November 1, 2011 No. 16-15/105695).

Waybill needed for both contracts. With a transportation agreement, there are no difficulties with this consignment note. But under a transport expedition agreement, the document is often drawn up incorrectly. It must be drawn up by the forwarder. He indicates himself in section 2 as the shipper, and in the “Carrier” column he writes the one who will actually carry the cargo. Meanwhile, in practice, another option is common - the forwarder indicates himself as the carrier in the waybill. This is a mistake. The shipper is the one who, on his own behalf or on behalf of the cargo owner, transfers the cargo under the contract of carriage. Consignee is the one who has the right to receive the goods. And the carrier is the one who delivers the goods under the contract of carriage

The turnover of goods and services is the main activity of commercial companies. Their accounting varies depending on the specifics of the activity, for example, accounting for goods purchased for further sale in a trading company is somewhat different from accounting for services resold by an intermediary. Let's consider the features of accounting in various enterprises.

Accounting for goods for resale: postings in a trading company

One of the most common options for accounting for goods in retail is their accounting at the sales price, i.e. using an account. 42, which accumulates the amount of trade margin (the difference between the purchase and sales price), which forms the organization’s profit. The accounting entries for the resale of goods will be as follows:

Example

Profile LLC purchased a batch of goods (10 pieces) in the amount of 69,620 rubles. including VAT RUB 10,620. The company accounts for goods at sales prices, the trade margin is 20%. This batch was sold within a year. Postings:

			Sum
A batch of goods has been purchased
VAT on them
Payment transferred to the supplier
Trade margin added (59,000 x 20%)
VAT included in the trade margin
The product was fully sold (59,000 + 11,800 + 2124)
The book value of the goods has been written off
REVERSE trade markup (11,800 + 2124)
Accepted for deduction of VAT on the sale of goods (10 620 + 2124)

In wholesale trade enterprises, accounting for goods sold is carried out without using a trade markup account; the result of the sale is formed directly on account 90.

Resale of services: accounting entries

Note that the term “resale” is absent in official accounting, as well as in commercial law. And if, in relation to goods, resale is a certain action of moving goods from one owner to another, then in the service sector, a company that provides a service to someone consumes it itself, selling it later. Therefore, she does not resell, but provides a service.

For example, resale of transport services. Let’s assume that an enterprise orders transport from a carrier company to deliver products, and then re-invoices the buyer for delivery, i.e. simultaneously becomes both a consumer of the service and its provider. Therefore, accounting entries for the resale of services will be the same as for the provision of services:

Accounting for goods for resale: postings from sellers and intermediaries

In non-trading activities, organizations often resort to the services of intermediary companies, paying them a commission for searching for buyers and directly conducting a purchase and sale transaction. Let us describe the events that occur during this:

VAT charged

Remuneration accrued to the commission agent for the completed transaction

Remuneration transferred to the intermediary

Example

The selling company entered into an agreement with an intermediary company for the sale of goods in the amount of 118,000 rubles. (including VAT). The cost of goods is 60,000 rubles. The commission agent's remuneration is 10% of the sales volume. Postings:

			Sum
The goods are transferred to the intermediary
The goods were sold by an intermediary
VAT on goods sold
The cost of goods is written off
Commission accrued (100,000 x 10%)
VAT on remuneration
Remuneration transferred to the intermediary

How is the resale of goods from a commission agent reflected?

The intermediary, depending on the terms of the contract, receives remuneration before fulfilling obligations, during the sale of goods, or after completion of the transaction. The goods accepted by him for commission are taken into account off the balance sheet, since they are not his property. The commission agent's accounting is reflected by the following entries:

Example

The intermediary received goods for sale in the amount of RUB 16,0000. and sold them. His remuneration is 15%. Postings in the accounting of the commission agent:

			Sum
The goods are accepted by the intermediary and included in the balance sheet
Goods sold and written off off-balance sheet
The buyer's debt for goods is reflected
Reward accrued (160,000 x 15%)
VAT on remuneration
Commission received

Thus, goods (for resale or not) in production or trading organizations are always reflected on balance sheet accounts, in companies specializing in intermediary services - behind the balance sheet.