How should an agent pay taxes under an agency agreement?
Posted: Mon Jan 20, 2025 10:53 am
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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 how to use the rcs database for direct marketing 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.
How should an agent pay taxes under an agency agreement?
There are two payment methods:
The agent receives the full amount from the client, then deducts the fee and sends the remaining amount to the principal.
The intermediary immediately sends the entire amount to the customer, and the customer transfers the commission to the agent.
In both cases, the contractor is obliged to pay taxes in accordance with the legislation applicable to his type of activity, and only from the amount of his remuneration. The funds received by the agent from the client and transferred to the customer are not subject to accounting as expenses.
The intermediary organizes events and receives 10% of the proceeds. In January, he organized three events, the total proceeds amounted to 500,000 ₽. At the same time, the agent took a fee of 50,000 ₽, from which he will pay taxes.
When applying the simplified tax system, the agent should take into account the following: if the amount of remuneration is known in advance and is deducted from the proceeds, then it is considered the contractor's income on the day the money is received from the client.
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 how to use the rcs database for direct marketing 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.
How should an agent pay taxes under an agency agreement?
There are two payment methods:
The agent receives the full amount from the client, then deducts the fee and sends the remaining amount to the principal.
The intermediary immediately sends the entire amount to the customer, and the customer transfers the commission to the agent.
In both cases, the contractor is obliged to pay taxes in accordance with the legislation applicable to his type of activity, and only from the amount of his remuneration. The funds received by the agent from the client and transferred to the customer are not subject to accounting as expenses.
The intermediary organizes events and receives 10% of the proceeds. In January, he organized three events, the total proceeds amounted to 500,000 ₽. At the same time, the agent took a fee of 50,000 ₽, from which he will pay taxes.
When applying the simplified tax system, the agent should take into account the following: if the amount of remuneration is known in advance and is deducted from the proceeds, then it is considered the contractor's income on the day the money is received from the client.