Regardless of the type of service, the customer pays for the agent's work, and the agent acts on his own behalf or on behalf of the employer. Let's consider tax accounting of agency agreements for the provision of services.
How should the principal pay taxes under the contract?
Income received by both the agent and the principal is subject to taxation. The method of calculating the tax depends on the chosen regime.
For a principal working under the simplified tax system "Income", income is considered to be the full amount received from clients who paid for the principal's goods, work or services through an agent. In this case, the agent's fee cannot be deducted from the total income, even if he transferred the funds minus his commission. Income must be recorded in the accounting book on the day when the principal actually received the funds from the agent. If the intermediary sold products to the enterprise on October 10, and the funds were received from the client on October 25, then the principal's income must be recorded in his accounting book on October 25.
Let's assume that an individual chinese thailand data package entrepreneur uses an agency agreement to sell auto parts on a marketplace. In January, he received revenue from the platform in the amount of 15,000 ₽, while the platform withheld a commission of 5%. On February 10, 14,250 ₽ was received into the individual entrepreneur's bank account. When calculating the tax under the simplified tax system "Income", the individual entrepreneur will need to take into account the amount transferred by buyers, that is, 15,000 ₽, as his income.
Paying taxes
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If we are talking about the simplified tax system "Income minus expenses", then the income will be all revenue that was transferred to the principal through the agent. In this case, expenses are recognized as the remuneration of the intermediary and his costs for fulfilling the terms of the agreement.
For example, a company selling programming courses operates under the simplified tax system "Income minus expenses". As part of cooperation with agents who attract clients, the company pays 500 rubles for each buyer of a course worth 5,000 rubles. In addition, the company reimburses the intermediary for advertising costs in the amount of 3,000 rubles per month.
In November, 35 people bought courses through an agent. The organization's income for this month was: 35 clients × 5,000 ₽ = 175,000 ₽. The agent's costs include 500 ₽ for each of the 35 clients, as well as advertising costs in the amount of 3,000 ₽, which is 20,500 ₽.
To calculate the tax under the simplified tax system “Income minus expenses”, the company takes into account its income for November in the amount of 175,000 ₽ and expenses in the amount of 20,500 ₽.
For a principal who is on the general taxation system, revenue received together with the agent's remuneration is considered income. In this case, expenses are the funds paid as remuneration to the agent and reimbursement of his expenses. It is important to note that income must be taken into account on the day the agent submits the report.
In addition to income tax, the principal is required to pay VAT, the amount of which the agent includes in the sales price, regardless of the tax regime used.
Now let's consider the situation with a principal acting as an individual entrepreneur under the patent taxation system. Income received through an agent does not directly affect the customer's tax liabilities, since the cost of the patent does not depend on sales volumes. At the same time, the funds received from the agent must be reflected in the income book without deducting the agent's remuneration. This condition must be met on the day the money is received from the contractor.