Export transactions are often made with the participation of intermediaries, and the relationship between the Russian seller and the intermediary may be formalized by an agency, commission or agency agreement.

The consignor under the terms of a foreign trade contract can be both a seller and an intermediary, regardless of who ships the goods to a foreign buyer, the money due from him belongs entirely to the owner of the goods - the seller.

Therefore, the seller must recognize income from the sale (sub-account 90-1 "Revenue") for the entire amount of export earnings. In practice, sometimes sellers allow their revenue to be underestimated by the amounts remaining with intermediaries as remuneration. In this situation, two transactions are made:

1) sale of goods to a foreign buyer;

2) the sale of an intermediary service to a Russian seller, the cost of which is income for one party (the intermediary) and an expense for the other (the seller). Leaving the intermediary part of the money, the seller thereby pays for the purchased service without reducing its revenue. The intermediary acts under the contract at the expense and in the interests of the customer.

Commission settlements.

The most common of the intermediary agreements is the commission agreement. Under a commission agreement, the exporter (principal) instructs an intermediary (commission agent) to sell products to a foreign buyer. In this case, the intermediary acts on its own behalf, but at the expense of the exporter (Article 990 of the Civil Code of the Russian Federation).

Acting within the framework of the contract, the commission agent acts on his own behalf, and a power of attorney from the committent is not required, therefore, on his own behalf, the intermediary:

1) signs a contract with the buyer;

2) ships goods to a foreign organization;

3) receives money.

Example

The organization decided to sell a batch of goods belonging to it and agreed with the trading organization that he would sell his goods, and the organization would pay her a fee for this. For this purpose, the organizations entered into a commission agreement.

The organization that sells goods for export in this agreement is the committent, and the trade organization is the commission agent. Despite the fact that the trade organization sells goods on its own behalf, the money received from the buyers will be the property of the committing organization.

The parties may provide in the contract that the intermediary pays for the transportation of the goods to the foreign buyer, its insurance, customs clearance, etc. Then, all these costs, except for the costs of storing the goods, the exporter must reimburse the intermediary (Article 1001 of the Civil Code of the Russian Federation).

If these expenses were paid in foreign currency, then the exporter can transfer money also in foreign currency.

Upon receipt of foreign exchange earnings to a transit foreign exchange account, the intermediary must submit to the bank a certificate of foreign exchange transactions (clauses 3.4, 3.5 of Instruction of the Bank of Russia dated March 30, 2004 N 111-I) *(23) .

The bank must verify the information specified by the intermediary in the certificate of foreign exchange transactions with the information contained in the documents that are the basis for the conduct of foreign exchange transactions, and whether the certificate is correctly drawn up. All checks must be completed within 1 day.

Not later than the business day following the day the certificate is submitted by the intermediary, the bank accepts it or refuses to accept it. The accepted certificate of foreign exchange transactions is signed by an authorized employee of the bank and certified by the seal of the bank.

A commercial bank may refuse to accept a certificate of foreign exchange transactions in the following cases:

1) the certificate was drawn up in violation of the requirements established by the Instruction of the Central Bank of the Russian Federation of June 15, 2004 N 117-I;

2) it follows from the submitted documents that the ongoing currency transaction does not correspond to the declared code of the currency transaction;

3) the specified code of the type of currency transaction does not correspond to the grounds for crediting currency to a special bank account.

The certificate of foreign exchange transactions, as well as other documents (contract, transaction passport, etc.) submitted by the intermediary, the bank returns no later than the working day following the day of their submission. In this case, documents can be sent by registered mail with notification or transferred to an intermediary against receipt. The returned certificate must contain a note from an authorized employee of the bank about the reason for the return.

We list the documents that need to be issued for foreign trade commission transactions:

1) notification of the transfer of ownership of the goods;

2) notification of the receipt of foreign exchange earnings to the intermediary's account;

3) an intermediary's report on the expenses incurred;

4) invoice;

5) international waybill;

6) customs documents.

The goods that go to the intermediary are the property of the exporter, so the export goods become the property of the foreign buyer directly from the exporter.

The intermediary is obliged to notify the exporter when the transfer of ownership has taken place, and for this he must issue a notice. The text of the notice may be, for example, as follows:

"In accordance with the contract dated February 4, 2005 N Ek-5, concluded with an intermediary on the basis of a commission agreement dated January 25, 2007 N 5, on February 10, 2007, goods worth $ 50,000 were transferred to the German company AG Licht. USA Confirmation of the transfer of ownership to a foreign buyer is an international waybill dated February 10, 2007 N 76543 *(24) ".

In addition, the intermediary must show the exporter a notice of receipt of proceeds to his account. This notification is necessary for the exporter to recalculate foreign exchange earnings into rubles at the rate of the Central Bank of the Russian Federation, and the recalculation must be made on the day when the currency is credited to the intermediary's account. The text of the notice may be, for example, as follows:

"In accordance with the contract dated February 4, 2005 N Ek-5, concluded with an intermediary on the basis of a commission agreement dated January 25, 2007 N 5, proceeds from the export of goods in the amount of $ 50,000 were credited to the transit currency account on March 14, 2007 USA Confirmation of receipt of proceeds is a bank statement from a transit currency account dated March 14, 2007 (a copy of the statement is attached) *(25) ".

After the intermediary fulfills the contract, he must submit a report to the exporter (Article 999 of the Civil Code of the Russian Federation). The exporter checks the report and informs about his objections within 30 days from the date of receipt of the report, unless otherwise agreed by the parties.

For the intermediary, the report signed by the exporter is proof of the actual provision of services and serves as the basis for signing the certificate of completion and charging remuneration. In addition, the report allows you to include the costs associated with the sale of exported goods at the expense of the exporter (to the debit of account 76 "Settlements with various debtors and creditors").

Based on the report, the exporter generates expenses for the sale of export goods; it is imperative to indicate in the report the numbers of primary documents on the basis of which the intermediary made the expenses.

In order for the exporter to be able to deduct VAT, the intermediary must attach to the report invoices and copies of bank statements that confirm payment of the expenses incurred. The sender of goods can be either an exporter or an intermediary, depending on who ships the goods.

If the sender is an intermediary, it is necessary to issue internal bills of lading (acts of acceptance and transfer), which indicate the transfer of goods from the exporter to the intermediary.

Customs clearance of goods in the "export" mode can be carried out by both the intermediary and the exporter. If this is done by an intermediary, then he fills in a cargo customs declaration. In addition, a copy of the commission agreement is presented to customs.

If the sender of goods is an exporter, then he is also responsible for customs clearance of goods. For customs clearance of goods, the exporter must receive a copy of the transaction passport from the intermediary in advance. Having completed customs clearance, the exporter immediately transfers a copy of the customs declaration to the intermediary so that he submits it to the bank.

Non-reimbursable costs for the execution of the contract, the intermediary reflects the entry:

Debit of account 26 "General expenses", Credit of account 60 "Settlements with suppliers and contractors" (10 "Materials", 70 "Settlements with personnel for wages", 71 "Settlements with accountable persons", 76 "Settlements with different debtors and creditors ") - expenses under the commission agreement are reflected.

The write-off of these expenses is reflected in the posting: Debit of sub-account 90-2 "Cost of sales", Credit of account 26 "General expenses" - expenses of the intermediary are written off.

If the costs under the terms of the contract are reimbursed by the exporter to the intermediary, the following entry is made:

Debit account 76 "Settlements with different debtors and creditors",

Credit of account 60 "Settlements with suppliers and contractors" - expenses reimbursed by the exporter are written off.

The goods that the intermediary sells to a foreign buyer belong to the exporter. First of all, the intermediary must give the exporter a notice of the transfer of ownership of the exported goods to a foreign buyer. Having received such a notice, the exporter records the proceeds from the sale of goods:

Debit account 62 "Settlements with buyers and customers",

Sub-account credit 90-1 "Proceeds" - the sale of goods is reflected.

After the intermediary receives money from a foreign organization to his foreign currency account, he must provide the exporter with another notice - about the transfer of proceeds. Until such notification is received, the exporter will be indebted to the foreign organization.

An exporter who maintains tax accounting on a cash basis determines the revenue for tax accounting on the date of actual receipt (transfer) of funds. After all expenses incurred, the intermediary draws up a report and sends it to the exporter, as well as copies of primary documents confirming these expenses: bank statements, payment orders, applications for currency transfers, invoices, invoices.

Based on this report, the exporter calculates remuneration to the intermediary and reflects in his account the costs incurred by the intermediary.

The exporter, having concluded a commission agreement with an intermediary, instructs him to sell the products to a foreign buyer. The intermediary signs the contract with the buyer on his own behalf, and it is he who is responsible for shipping the goods to the foreigner, payment for the goods must also be credited to his account.

In the contract, the parties may write that the commission agent pays for the transportation of goods to a foreign buyer, its insurance, customs clearance and other expenses, but then all these expenses (except for the costs of storing the goods) must be reimbursed by the committent (Article 1001 of the Civil Code of the Russian Federation). Moreover, if these expenses were paid in foreign currency, then the commission agent must also be reimbursed in foreign currency. The commission agent may himself reimburse these expenses from the proceeds of the committent received by him for the exported goods.

In Art. 1001 of the Civil Code of the Russian Federation states that "the committent is obliged to reimburse the amounts spent by the commission agent." What specific amounts are meant is not explained, however, it must be remembered that travel and hospitality expenses, as well as telephone costs, are the intermediary's production costs and are covered by the remuneration that he receives.

The currency proceeds, which the foreign buyer transfers to the account of the commission agent, belongs to the committent.

The commission agent reflects the expenses for the execution of the contract on account 26 "General business expenses". Then these expenses are written off to the debit of account 90 "Sales". However, this does not apply to those expenses that, under the terms of the contract, the committent reimburses the commission agent, they must be reflected on account 76 "Settlements with various debtors and creditors."

Example

The commission agent participating in the settlements has undertaken to sell a consignment of goods outside of Russia. The goods have been delivered to the warehouse of the intermediary. The commission agent fully transferred the received foreign exchange earnings to the committent. The committent fully compensated the intermediary for the amounts spent by him on payment for transportation, insurance and forwarding of goods, payment of export customs duties, and also transferred remuneration. To simplify the example, VAT is not taken into account. The following entries are made in the accounting records of the intermediary:

1) Debit account 004 "Goods accepted on commission" - goods accepted on commission for export are credited;

2) Debit sub-account 76-5 "Settlements with the committent",

Credit of account 51 "Settlement accounts" - paid for transportation costs, insurance and forwarding of goods, export customs duties subject to reimbursement by the committent;

3) Debit sub-account 76-6 "Settlements with a foreign buyer",

Sub-account credit 76-5 "Settlements with the principal" - the buyer's debt for the shipped goods has been accrued;

Credit of account 004 "Goods accepted for commission" - goods accepted for commission for export were written off at the time of transfer of ownership;

4) Debit sub-account 62-1 "Settlements with the committent",

Sub-account credit 90-1 "Revenue" - revenue from commission is reflected;

5) Debit account 52 "Currency accounts",

Sub-account credit 76-6 "Settlements with a foreign buyer" - the commission agent's account received funds from the buyer;

6) Debit sub-account 76-5 "Settlements with the principal",

Credit of account 52 "Currency accounts" - foreign exchange earnings are transferred to the committent;

7) Debit account 51 "Settlement accounts",

Sub-account credit 76-5 "Settlements with the principal" - the amount of the commission fee and the amount of reimbursement of expenses incurred were received from the principal;

8) Debit sub-account 76-5 "Settlements with the committent",

Sub-account credit 62-1 "Settlements with the principal" - the debt of the principal for the commission has been repaid.

Moreover, since it was received in a foreign currency, to calculate VAT, it must be converted into rubles at the rate of the Central Bank of the Russian Federation established on the date of the implementation of intermediary services (clause 3, article 153 of the Tax Code of the Russian Federation).

The goods that the commission agent sells to a foreign buyer belong to the committent. Therefore, the commission agent must immediately inform the committent about all transactions related to the export of goods. For the committent, the primary accounting documents will be the notices and reports that the commission agent presented to him *(26) .

Settlements under the commission agreement.

According to paragraph 1 of Art. 971 of the Civil Code of the Russian Federation, under an agency agreement, one party (attorney) undertakes to perform certain legal actions on behalf and at the expense of the other party (principal).

The exporter instructs the intermediary to find a foreign buyer and conclude a deal with him on behalf of the exporter. To do this, the exporter issues a power of attorney to the intermediary. All rights and obligations under the contract concluded by the intermediary (attorney) have the exporter (principal). The exporter is obliged to credit his proceeds to the account in the bank in which he issued the transaction passport.

If an intermediary concludes a contract on behalf of an exporter (principal), then it is the principal’s account that should receive foreign exchange earnings from a foreign buyer, and it is he who is obliged to sell part of it, as required by law, and the intermediary cannot participate in the calculations.

It is impossible to pay remuneration to an intermediary under an agency agreement in foreign currency, therefore, settlements between the principal and the attorney should be made only in rubles.

The costs of intermediary activities borne by the attorney are reflected on account 26 "General business expenses", the intermediary can fully write off these costs to the debit of account 90 "Sales" in the reporting period in which they were made (clause 9 PBU 10/99 " organization expenses).

But another option is also possible: to determine the financial result as intermediary services are provided. In this case, the intermediary allocates in accounting expenses that are directly related to a particular contract (for example, travel and hospitality expenses or telephone conversation costs) on a separate sub-account, and they are debited only after the completion certificate is signed.

Other expenses (wages, rent, material costs, etc.) are accounted for in a separate sub-account "Total expenses for intermediary activities". They can be fully written off at the end of the reporting period in which they were produced, or they can be distributed under commission agreements and written off in the reporting period in which the certificate of completion was signed. The procedure for writing off expenses incurred should be reflected in the accounting policy of the intermediary.

The principal can reimburse the expenses for transportation, forwarding and insurance of goods separately by transferring money in excess of the established intermediary fee, and then these expenses are not included in the cost of intermediary services, but are accounted for on account 76 "Settlements with various debtors and creditors".

The principal accounts for the sale of export goods through an intermediary in the same way as their sale under a sales contract. The remuneration paid to the intermediary is included in the cost of selling the exported goods. Exporters-manufacturers and trade organizations take into account these costs on account 44 "Sales costs". Exporters write off these expenses to the debit of account 90 "Sales" in the reporting period in which they were incurred.

The principal has the right to reimburse the agent for part of his expenses, however, if he reimburses travel, hospitality or telephone expenses, he cannot take into account the amounts paid when taxing profits. For example, travel expenses. A representative of the intermediary went on a business trip. He certainly is not on the staff of the exporter-principal and is not associated with him by labor or any other relationship. And the trip of an employee of an outside organization, even if it was in the interests of the principal, cannot be considered as a business trip.

The same is true for hospitality and telephone expenses. Since the contract with a foreign buyer is concluded by an intermediary, representation costs cannot be included in the cost of the exporter. Telephone conversations that are conducted from a telephone number that is not registered with the exporter cannot also be included in its cost. *(27) .

Until January 1, 2006, Art. 165 of the Tax Code of the Russian Federation, the wording of the document confirming the fact of payment was as follows: a bank statement confirming the actual receipt of proceeds from a foreign buyer. This wording gave an extra reason to refuse reimbursement to those exporters who received payment not directly from a foreign buyer, but from third parties. The inspectors denied them VAT refunds, believing that payments from third parties could not be considered as proceeds from an export transaction. However, with the release of the amendments, this problem has disappeared, and the new wording implies that the proceeds can come not only from the buyer, but also from a third party.

However, it should be remembered that Art. 165 of the Tax Code of the Russian Federation, one more clarification was made that when proceeds from a third party are received by the tax office, along with a bank statement (its copy), it is now necessary to submit an order agreement for payment for goods sold, concluded between a foreign person and the organization that made the payment.

So, if a foreign buyer wants to entrust payment to a third party, then he must draw up this order in a separate agreement, which must be signed by him (the buyer) and the third party who will make the payment. The buyer needs to transfer this contract to the exporter for confirmation of export. After all, it is this document that will confirm that there was a corresponding agreement between the buyer and the organization that paid for the exported goods. A letter from a foreign buyer addressed to the exporter stating that the payment will be made by a third party, or an appropriate clause in the export contract itself (attached to it) is not enough. In the absence of a contract-order for payment, a refusal to reimburse is almost inevitable.

Article placement date: 09/11/2012

V.V. AVDEEV

The export of goods under the customs regime of export is often carried out with the participation of intermediaries - specialized organizations that represent the interests of Russian sellers in foreign trade transactions. This article is devoted to the legal framework and the procedure for recording the export of goods from sellers.

Under the export of goods in accordance with paragraph 28 of Art. 2 of the Federal Law of December 8, 2003 N 164-FZ "On the Fundamentals of State Regulation of Foreign Trade Activities" refers to the export of goods from the customs territory of the Russian Federation without the obligation to re-import.
When exporting goods under the customs regime of export with the participation of a Russian intermediary, relations between the parties can be built on the basis of a contract of commission, commission or agency.
In accordance with paragraph 1 of Art. 971 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the subject of an agency agreement is the provision by an intermediary (attorney) of a wide range of legal services to the principal: concluding a foreign trade contract, representing his interests in court, etc. At the same time, the attorney acts in relations with a foreign buyer on behalf of principal, thus being a direct representative of his client.
Commission agreement, according to paragraph 1 of Art. 990 of the Civil Code of the Russian Federation, is concluded for the purpose of making one or more transactions by an intermediary (commission agent) in the interests of the committent. The commission agent, unlike the attorney, acts on his own behalf, which makes him obligated under a foreign trade contract.
In practice, when concluding a commission agreement, the committent often takes it for granted that the commission agent is liable in case of improper performance by a foreign buyer of his obligations under a foreign trade contract, for example, in case of late payment for goods. However, these requirements are valid only if the commission agent assumes a guarantee to the committent for the execution of the transaction by the foreign partner (delcredere) in accordance with paragraph 1 of Art. 991 of the Civil Code of the Russian Federation.
By concluding an agency agreement, the principal has the opportunity to empower the intermediary (agent) with broader powers than with other forms of mediation. In particular, he has the right to instruct the agent to perform in his own interests actions of both a legal and factual nature on the basis of paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation, for example, to study a certain market, conduct an advertising campaign, etc. This agreement allows you to combine elements of commission and commission agreements, which ultimately determines the accounting of operations for the export of goods.
When exporting goods through an intermediary in the customs regime of export, their owner always acts as the customer, i.e. trustee, committent or principal.
Having fulfilled the obligation to export the goods, the intermediary (commission agent, attorney, agent) must submit a report to the customer in accordance with Art. Art. 974, 999 and 1008 of the Civil Code of the Russian Federation. The report must include the following information:
- the moment of transfer of ownership of the shipped goods to a foreign buyer (if the consignor is an intermediary);
- the amount of export earnings (advance payments) received and the moment they are credited to the transit currency account (if the intermediary takes part in settlements with a foreign buyer);
- the amount of expenses incurred to be reimbursed by the owner of the goods.
For accounting purposes, it is preferable to set the deadline for submitting the report at least once a month, which will allow the exporter to reflect their income, expenses and liabilities in a timely manner.
When reflecting income, expenses and obligations in accounting, the customer (committent, principal, principal) should be guided by accounting standards, as well as the Instructions for the Application of the Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
Proceeds from the sale of goods (products), in accordance with clauses 5 and 6 of the Accounting Regulation "Income of the organization" PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n (hereinafter - PBU 9/99), for the committent (principal) is income from ordinary activities. They are accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount of receivables. At the same time, revenue is recognized subject to the five conditions specified in clause 12 of PBU 9/99, namely:
- the organization has the right to receive this revenue, arising from a specific contract or otherwise confirmed in an appropriate way;
- the amount of revenue can be determined;
- there is confidence that as a result of a particular operation there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;
- the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer, or the work has been accepted by the customer (the service has been rendered);
- the costs incurred or to be incurred in connection with this operation can be determined.
The key condition in our case is the transfer of ownership of the goods to a foreign buyer.
When the ownership of goods (products) is transferred to a foreign buyer, the customer (committent, principal, principal) must reflect the income from the sale on account 90 "Sales", sub-account "Revenue", analytical account "Export revenue", for the entire amount of export revenue. Shipment of goods (products) to a foreign buyer and recognition of revenue are reflected in the accounting of the customer (committent, principal, principal) as follows:
Debit of account 62 "Settlements with buyers and customers" Credit of account 90 "Sales", sub-account "Proceeds", analytical account "Export earnings", - goods (products) were shipped to a foreign buyer.
Debit of account 90 "Sales", subaccount "Cost of sales", analytical account "Cost of exported goods", Credit of accounts 41 "Goods", subaccount "Goods in warehouses", analytical account "Goods for export"; 43 "Finished products", subaccount "Products for export" - the cost (production cost) of shipped goods (products) is written off.
If the shipment of goods (products) is not accompanied by a transfer of ownership to a foreign buyer, then they continue to be listed on the exporter's balance sheet with a reflection on account 45 "Goods shipped", sub-account "Exported goods in intermediary warehouses". This takes place in cases where the moment of transfer of ownership is established in a foreign trade contract, which is different from the date of shipment of goods, or the intermediary performs the function of a consignor. These operations are accompanied by records:
Debit of account 45 "Goods shipped", subaccount "Exported goods in warehouses of intermediaries", Credit of accounts 41 "Goods", subaccount "Goods in warehouses", analytical account "Goods for export"; 43 "Finished products", subaccount "Products for export", - goods (products) were shipped to the intermediary.
Debit of account 62 "Settlements with buyers and customers" Credit of account 90 "Sales", sub-account "Revenue", analytical account "Export revenue" - reflects the proceeds from the sale of goods (products) in connection with the transfer of ownership of them to the buyer.
Debit of account 90 "Sales", subaccount "Cost of sales", analytical account "Cost of exported goods", Credit of account 45 "Goods shipped", subaccount "Exported goods in the warehouses of intermediaries", - the cost (production cost) of shipped goods (products) is written off .
Thus, the proceeds from the sale of export goods (products) are reflected in the accounting records of the customer (committent, principal, principal) at the time of transfer of ownership of them to a foreign buyer.
Goods exported from the customs territory of the Russian Federation in the mode of export through an intermediary, the customer (committent, principal, principal) imposes value added tax at a zero rate. At the same time, he can reimburse from the budget the amount of "incoming" VAT on consumed material values, goods, works and services only after the relevant decision is made by the tax authority.
According to paragraphs 2 and 9 of Art. 165 of the Tax Code of the Russian Federation, the right to apply the 0% tax rate and VAT refund is confirmed by submitting to the tax authority within 180 days from the date of registration of the cargo customs declaration by the regional customs authority, the following documents:
- a commission agreement, an agency agreement or an agency agreement (copies of agreements) between a taxpayer and a commission agent, attorney or agent. It 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 an intermediary contract must be the same goods;
- bank statement (copy of statement) confirming the actual receipt of proceeds from the foreign buyer to the account of the taxpayer or intermediary in a Russian bank. If an intermediary is involved in the calculations, then the specified document is submitted to the exporter along with the report;
- cargo customs declaration (its copy) with marks of the Russian customs authority that performs customs clearance of goods and the Russian border customs authority that released the exported goods (except for export to the states - members of the Customs Union);
- copies of shipping documents (consignment note, bill of lading, international air waybill, etc.).
During the execution of an intermediary agreement, its parties have requirements and obligations, in order to form detailed information about which the exporter is recommended to open the following additional sub-accounts for account 76 "Settlements with various debtors and creditors":
- "Settlements with an intermediary for export earnings";
- "Settlements with an intermediary on advances from foreign buyers";
- "Settlements with an intermediary for remuneration";
- "Settlements with an intermediary for reimbursable expenses".
At the same time, if the commission agreement provides for a condition on a delcreder, then the guarantee received from the intermediary must be taken into account by the exporter as a security obligation with reflection on the off-balance account 008 "Securities for obligations and payments received." Its assessment is made in the scope of the liability of the committent for the foreign buyer.
Accounts receivable of a foreign buyer for shipped goods are repaid upon crediting funds to the transit currency account of the exporter or intermediary.
Upon receipt of funds from a foreign buyer directly by the exporter, the following entry is made on the basis of a bank statement:
Debit of accounts 51 "Settlement accounts", 52 "Currency accounts", sub-account "Transit currency account", Credit of account 62 "Settlements with buyers and customers" - the debt of a foreign buyer is credited to the settlement (transit currency) account of the exporter.
When settlements with a foreign buyer are conducted through an intermediary, the basis for reflecting payment for goods is his report. The write-off of the buyer's debt will simultaneously determine the formation of the obligations of the intermediary for the proceeds due to the exporter:
Debit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with the exporter on export earnings", Credit of account 62 "Settlements with buyers and customers" - the foreign buyer's debt is credited to the settlement (transit currency) account of the intermediary.
The further movement of funds from the intermediary to the exporter is determined by the terms of the contract.
In the advance form of payment, funds can be credited directly to the account of the exporter or to the account of an intermediary before the goods are shipped to a foreign buyer.
In the first case, transactions are recorded using standard entries, in the second - using account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary on advances from foreign buyers":
Debit of account 76 "Settlements with various debtors and creditors", subaccount "Settlements with an intermediary on advances from foreign buyers", Credit of account 62 "Settlements with buyers and customers", subaccount "Advances received", - the buyer's advance was credited to the intermediary's transit currency account ( the amount of the advance due to the exporter).
A necessary condition for the inclusion of an advance in the VAT tax base is the actual receipt of funds in accordance with paragraph 1 of Art. 162 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), therefore, if an intermediary participates in the settlements, the tax calculation should occur only after the advance is credited to the exporter's transit currency account, which is reflected in the entries:
Debit of accounts 51 "Settlement accounts", 52 "Currency accounts", sub-account "Transit currency account", Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary on advances from foreign buyers", - the buyer's advance received from the intermediary to the settlement (transit currency) account of the exporter.
Debit of account 62 "Settlements with buyers and customers", sub-account "Advances received", Credit of account 68 "Calculations on taxes and fees", sub-account "Settlements with the budget for VAT when exporting goods", analytical account "VAT payable", - accrued debt to the budget for VAT.
The debit of account 68 "Calculations on taxes and fees", the subaccount "Settlements with the budget for VAT when exporting goods", the analytical account "VAT accrued", Credit of account 51 "Settlement accounts" - VAT was paid to the budget.
Export services, as a rule, are provided by intermediaries on a reimbursable basis. At the same time, in accounting, the intermediary fee is included in the sales expenses at the time the exporter approves his report, as follows:
Debit of account 44 "Expenses for sale" Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with intermediary for remuneration", - the debt to the intermediary for remuneration is accrued (for the cost of the rendered service without VAT).
Debit of account 19 "VAT on acquired values", subaccount "VAT on acquired works and services", analytical account "VAT on works and services purchased for export" Credit of account 76 "Settlements with various debtors and creditors", subaccount "Settlements with an intermediary on remuneration" reflects the VAT related to the purchased services.
In tax accounting, an exporter selling goods through an intermediary reflects the amount of the intermediary fee in other expenses associated with production and sale, on the basis of paragraphs. 3 p. 1 art. 264 of the Tax Code of the Russian Federation.
Liabilities to the remuneration intermediary can be settled in two ways:
Debit of account 76 "Settlements with various debtors and creditors", subaccount "Settlements with intermediary for remuneration", Credit of accounts 51 "Settlement accounts", 52 "Currency accounts", subaccount "Current currency account", - obligations to the intermediary for remuneration by payment were repaid debt.
Debit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with intermediary for remuneration", Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with the exporter for export earnings", - obligations to the intermediary for remuneration are repaid offsetting counterclaims.
After the relevant decision is made by the tax authority, the VAT refund is reflected in the accounting records as follows:
Debit of account 68 "Calculations on taxes and fees", subaccount "Calculations with the budget for VAT", analytical account "VAT recoverable", Credit of account 19 "VAT on acquired values", subaccount "VAT on purchased works and services", analytical account "VAT on works and services purchased for export", - the amount of input VAT is accepted for deduction.
It should also be noted that when paying remuneration to organizations that carry out intermediary operations with foreign partners on orders from exporters, it is possible to make settlements between resident legal entities in foreign currency.
Due to the change in the exchange rate of foreign currency on the date of occurrence of accounts payable to the intermediary (the date of execution of the order) and the date of repayment of this debt (the date of receipt of funds from the intermediary minus the amount of remuneration), a negative or positive exchange difference.
At the same time, the exporter's accounting reflects the recalculation of the debt to the foreign buyer (the date of transfer of ownership to the foreign buyer) and the date of repayment of this debt (the date of receipt of funds from the foreign buyer).
Exchange differences in the accounting of the exporter are subject to crediting to the financial results of the organization as other income and expenses in accordance with clause 13 of the Accounting Regulation "Accounting for assets and liabilities whose value is expressed in foreign currency" (PBU 3/2006), approved by Order of the Ministry of Finance of Russia dated November 27, 2006 N 154n, in tax accounting - are included in non-operating income and expenses on the basis of clause 11 of Art. 250 of the Tax Code of the Russian Federation and paragraphs. 5 p. 1 art. 265 of the Tax Code of the Russian Federation.
According to the Instructions for the Application of the Chart of Accounts for Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, the amounts of exchange differences are reflected in the following entries:
The debit of accounts 76 "Settlements with various debtors and creditors", 62 "Settlements with buyers and customers" Credit of account 91 "Other income and expenses", sub-account "Other income", reflects a positive exchange rate difference with an increase in the exchange rate established by the Central Bank of the Russian Federation by date of payment, compared with the exchange rate on the date of acceptance for accounting of debt denominated in foreign currency.
Debit of account 91 "Other income and expenses", sub-account "Other expenses", Credit of accounts 76 "Settlements with various debtors and creditors", 62 "Settlements with buyers and customers" - a negative exchange rate difference is reflected when the exchange rate set by the Central Bank of the Russian Federation decreases by date of payment, compared with the exchange rate on the date of acceptance for accounting of debt denominated in foreign currency.

Example. Principal LLC sells goods for export through an intermediary, Agent LLC. The actual cost of goods amounted to 500,000 rubles. According to the terms of the contract, the contract value of the goods was 20,000 euros, the agency fee - 1,180 euros (including VAT - 180 euros), which is withheld by the agent from the proceeds received from the foreign buyer.
The official euro exchange rate was (conditionally):
- on the date of transfer of goods to a foreign buyer - 35 rubles;
- on the date of receipt of payment from the buyer and on the date of transfer of export earnings to the principal - 36 rubles.
In the accounting of Principal LLC, the following entries are made:
- on the date of transfer of goods to a foreign buyer:
Debit of account 62 "Settlements with buyers and customers" Credit of account 90 "Sales", subaccount "Revenue", analytical account "Export revenue" - 700,000 rubles. (20,000 euros x 35 rubles for 1 euro) - goods were shipped to a foreign buyer.
Debit of account 90 "Sales", subaccount "Cost of sales", analytical account "Cost of exported goods", Credit of account 41 "Goods", subaccount "Goods in warehouses", analytical account "Goods for export", - 500,000 rubles. - written off the cost of shipped goods.
Debit of account 44 "Expenses for sale" Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary for remuneration" - 35,000 rubles. (1000 euros x 35 rubles for 1 euro) - the debt to the agent for the agency fee has been accrued.
Debit of account 19 "VAT on acquired values", subaccount "VAT on acquired works and services", analytical account "VAT on works and services purchased for export", Credit of account 76 "Settlements with various debtors and creditors", subaccount "Settlements with remuneration intermediary" - 6300 rubles. (180 euros x 35 rubles for 1 euro) - reflects VAT on agency fees.
Debit of account 68 "Calculations on taxes and fees", subaccount "Calculations with the budget for VAT", analytical account "VAT recoverable", Credit of account 19 "VAT on acquired values", subaccount "VAT on purchased works and services", analytical account "VAT on works and services purchased for export" - 6300 rubles. - the amount of input VAT is accepted for deduction (after the relevant decision is made by the tax authority);
- on the date of receipt of payment from the buyer and on the date of transfer of export earnings to the principal:
Debit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with the exporter on export earnings", Credit of account 62 "Settlements with buyers and customers" - 720,000 rubles. (20,000 euros x 36 rubles for 1 euro) - the foreign buyer's debt is credited to the agent's settlement account.
Debit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary for remuneration", Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an exporter on export earnings" - 42,480 rubles. (1180 euros x 36 rubles for 1 euro) - the obligations to the agent for the agency fee were repaid, offset by counterclaims.
Debit of account 52 "Currency accounts", sub-account "Transit currency account", Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with the exporter on export earnings" - 126,400 rubles. [(€20,000 - €1,180) x RUB 36 for 1 euro] - received on the currency transit account from the agent export earnings minus the agency fee.
Debit of account 62 "Settlements with buyers and customers" Credit of account 91 "Other income and expenses", sub-account "Other income" - 20,000 rubles. - reflects the positive exchange rate difference on the buyer's debt on the date of its repayment.
Debit of account 91 "Other income and expenses", sub-account "Other expenses", Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary for remuneration" - 1180 rubles. - reflected the negative exchange rate difference on agency fees.
End of example.

Often, in order to export goods through an intermediary, the customer (committent, principal, principal) transfers funds to him for certain expenses that are directly related to the export of goods, for example: pay customs duties, conclude a contract for transportation, insure goods, etc. Also known as intermediary reimbursable expenses.
In accounting, trade organizations have the right to include the costs of procurement and delivery of goods to central warehouses (bases), incurred before they are transferred for sale, to be included in the cost of sales in accordance with clause 13 of Accounting Regulation 5/01 "Accounting for inventories ", approved by the Order of the Ministry of Finance of Russia dated June 9, 2001 N 44n.
According to the Instructions for the application of the Chart of Accounts, based on the submitted intermediary report, the following entries should be made in the exporter's accounting records:
The debit of account 44 "Expenses for sale" The credit of account 76 "Settlements with various debtors and creditors", the sub-account "Settlements with an intermediary for reimbursable expenses", reflects the debt to the intermediary to pay the costs associated with the export of goods.
Debit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary for reimbursable expenses", Credit of account 51 "Settlement accounts" - funds were transferred to reimburse the intermediary's expenses related to the export of goods.
At the same time, all expenses accepted by the exporter when calculating income tax, incl. and paid by an intermediary, must be justified and documented in accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.
So, for example, in the Letter of the UMNS of Russia dated March 24, 2004 N 24-11 / 21011, it is indicated that for transactions in which the agent acted on behalf of the principal, corroborating documents must be attached to the agent's report - all copies of primary documents related to ongoing within the framework of such transactions, operations that will be primary for the reflection of operations in the accounting of the principal. In this case, the presence of the agent's report as the only primary document without supporting copies of documents is not enough for the principal to legitimately record operations for the execution of the agency agreement in the accounting records.

Example. LLC "Commitent" sells products for export through an intermediary, LLC "Commissioner". The actual cost of products sold amounted to 400,000 rubles. According to the terms of the contract, the contract value of the products is 17,000 euros. The official euro exchange rate was 35 rubles on the date of transfer of products to the carrier, payment of customs duties and execution of the cargo customs declaration. for the euro.
The report of LLC "Commissioner" reflects the following data:
- commission fee - 30,000 rubles;
- customs duty - 29,750 rubles. (5% of the contract value of products);
- customs fees in rubles - 595 rubles. (0.1% of the contract value of products);
- expenses for cargo insurance - 15,000 rubles;
- transportation costs - 30,000 rubles.
Based on the report of the commission agent, the following entries will be made in the accounting of LLC "Commitent":
Debit of account 62 "Settlements with buyers and customers" Credit of account 90 "Sales", subaccount "Revenue", analytical account "Export revenue" - 595 rubles. (17,000 euros x 35 rubles for 1 euro) - the sale of finished products to a foreign buyer is reflected.
Debit of account 90 "Sales", subaccount "Cost of sales", analytical account "Cost of exported goods", Credit of account 43 "Finished products", subaccount "Products for export", - 400,000 rubles. - written off the cost of finished products.
Debit of account 44 "Expenses for sale" Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary for remuneration" - 30,000 rubles. - reflects the debt to the commission agent for the commission.
Debit of account 44 "Expenses for sale" Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary for reimbursable expenses" - 75,345 rubles. (29,750 rubles + 595 rubles + 15,000 rubles + 30,000 rubles) - reflects the debt to the commission agent for reimbursable expenses.
Debit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary for remuneration", Credit of account 51 "Settlement accounts" - 30,000 rubles. - the commission is transferred to the commission agent.
Debit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements with an intermediary for reimbursable expenses", Credit of account 51 "Settlement accounts" - 75,345 rubles. - funds were transferred to reimburse the commission agent's expenses related to the export of finished products.
The debit of account 90 "Sales", the subaccount "Cost of sales", the analytical account "Cost of exported goods", the credit of account 43 "Finished products", the subaccount "Products for export", - 105,345 rubles. - written off selling expenses relating to the sold finished products.
End of example.

These are the legal foundations and features of accounting and tax accounting for the export of goods that exporters need to take into account when engaging intermediaries in foreign economic activity.

It is also possible to apply the VAT rate of 0 percent for export in case of partial shipment of goods. Nevertheless, the relevant documents must be submitted to the tax office along with the declaration.

You can export through an intermediary

The concept of export is defined by paragraph 28 of Article 2 of the Federal Law of December 8, 2003 No. 164-FZ “On the Fundamentals of State Regulation of Foreign Trade Activities” as the export of goods from the Russian Federation without an 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 contract of commission, 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. The commission agent acts on his own behalf, which makes him obligated under a foreign trade contract. True, in the general case, the commission agent is not liable for improper performance by a 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 by the foreign partner.

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 established 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 of funds 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 directly to the principal's account (without participation in the settlements). Depending on whether the intermediary takes part in the settlements or not, the forms of settlement 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.

If the principal disagrees with the submitted report, 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 for preparing and submitting reports that is convenient for both parties.

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) the name of the economic entity that prepared the document;

5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

6) the title of the position of the persons who made the transaction, operation and responsible for the correctness of its execution;

7) signatures of officials indicating their surnames and initials.

The commissioner's report must include the following information:

- the quantity and cost of goods sold by the commission agent (copies of shipping documents, customs declarations must be attached to the report), indicating the date of transfer of ownership of the shipped goods to a foreign buyer (if the consignor is an intermediary);

- the cost of actually incurred expenses subject to reimbursement by the committent, with copies of primary documents attached;

– amounts of commission, which are calculated in accordance with the terms of the contract;

- the amount of received export earnings (advance payments) and the moment of their crediting to the transit currency account (if the intermediary takes part in the settlements) with copies of bank documents (statements, messages, etc.) confirming the receipt of funds from the buyer;

- other information agreed by the parties to the contract.

If a report is submitted for a period of time, these data must be given in the report in accordance with the attached documents separately for each consignment of goods (customs declaration) indicating the document numbers and dates of their execution. The commission agreement may establish the need for a more detailed interpretation of data, for example, according to the nomenclature of goods within one batch (customs declaration) or according to tare, packaging, etc.

Subject to VAT at a rate of 0 percent

Goods exported from the customs territory of the Russian Federation in the export mode, including through an intermediary, are subject to value added tax at a zero rate. At the same time, the committent can reimburse from the budget the amount of the “input” value added tax on goods sold only after the completion of a desk audit of documents confirming the application of the 0 percent tax rate and deductions.

In a letter dated November 12, 2012 No. 03-07-08 / 316, the Ministry of Finance of Russia confirmed this provision, indicating that the application of a zero rate of value added tax when exporting goods through an intermediary (commission agent) is lawful, subject to the conditions set forth in Article 165 of the Tax RF code. The amounts of VAT presented when purchasing goods or paid when importing goods into the territory of the Russian Federation are subject to deduction after they are registered in case they are sold for export at the moment when documents confirming export are collected and submitted to the tax package. To do this, a goods of Russian origin must be issued, and if goods imported by import are exported, then the customs value added upon import must be paid. The basis is Article 171 of the Tax Code of the Russian Federation.

In order to allocate from the total amount of "input" VAT the amounts of tax related to goods sold for export, the organization must establish the procedure for attributing the tax to export operations and separate accounting for VAT (at the general rate and the rate of 0 percent) and fix it in the accounting policy.

Separate accounting means that it is necessary to separately account for the amounts 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 of the following documents to the tax office:

– commission agreements;

- a contract for the supply of goods concluded by a commission agent with a foreign person;

– customs declaration with customs stamps;

- 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 applying the 0 percent tax rate are submitted by the committent simultaneously with the VAT tax return. After filing a declaration during a desk audit, the tax authorities check the submitted documents. 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 on 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 of the Federal Tax Service of Russia 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. Value added tax declarations reflecting export operations can be submitted with partial shipment of goods for export. Provided that all 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 a 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 the 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.

Export operations can be carried out by intermediary firms working under commission or commission agreements. An intermediary is a legal or natural person standing between the seller or buyer of goods, providing certain services to the seller or buyer on the basis of an agreement concluded between them.

In international trade, a large number of transactions are made through intermediaries. This is explained by several reasons.

First, the exporter's lack of knowledge of the market for his product, the terms of trade for this product in a particular country can lead to large losses. Qualified firms - intermediaries that have information about the position on the market of a given product or service, have information about firms-buyers, can more effectively sell the export product.

Secondly, the services of intermediaries are used when selling a new product on an already developed market in order to find out whether this product will be in demand, whether it will find buyers on the proposed terms and what can be done to promote the new product to this market. Often, exporters use local trading and intermediary firms with an extensive sales network, warehouses, and showrooms. In this case, the exporter does not need to develop its own distribution network on the territory of the importer's country, which saves significant funds. In addition, local intermediary firms know their national market better and can sell goods more profitably.

An important factor is the fact that the exporter, who resorts to the services of intermediaries, is freed from many worries associated with the sale of goods.

Intermediaries are also used to receive information and consulting services for market research in order to acquire their own knowledge about the product market: about its corporate structure, about the quality of goods offered on the market and their prices, about the requirements of buyers for the quality of goods. This is especially useful in the initial period of foreign economic activity, until the enterprise has accumulated its own experience.

But there are downsides to using intermediaries. The lack of direct contacts with buyers of export products does not have the best effect on the development of the necessary markets. In addition, intermediary fees reduce export revenue.

Thus, the question of whether to use the services of an intermediary or to look for a foreign partner and conclude a contract with him directly, the Russian company must decide in each case, comparing all the advantages and disadvantages.

When carrying out foreign trade transactions with the participation of intermediaries, the issue of legal registration of relations between the three parties - the seller, the buyer and the intermediary - is very important. And here a few things matter.

First of all, you need to understand who the intermediary is, standing between the seller and the buyer. He cannot simultaneously represent the interests of both sides. Therefore, as a rule, whoever turned to him for services first, he will represent that side, it is with this party that he must conclude a service agreement. This agreement determines the scope of powers of the intermediary, his rights and obligations.

It is the nature of the contract concluded between the intermediary and the party he represents that determines the legal basis for the relationship of the intermediary with the other party to the transaction: whether the intermediary has the right to conclude and sign this transaction, and if so, on whose behalf and at whose expense. According to this criterion, intermediaries in world practice are divided into four groups

The first group is intermediaries who do not have the right to sign transactions in general (representatives, brokers, brokers). They look for a partner in the transaction for the party they represent, bring the parties together, but they themselves do not act as a party to the contract in the transaction. Between an intermediary of this kind and the party (principal) he represents, an agency agreement is signed for a definite or indefinite period. This agreement specifies the types of goods that the intermediary will sell, the nature of the right (exclusive or with reservations), the price is determined by the principal, the intermediary does not influence the formation of the price, the reporting procedure and the amount of remuneration. The ownership of the goods does not pass to the intermediary, it remains with the principal until the sale of the goods to the buyer. In international trade practice, it is customary to include a non-competition clause in the contract as a duty of the intermediary.

The legal features of agency agreements are established by Chapter 52 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

The definition of an agency agreement is given by Article 1005 of the Civil Code of the Russian Federation:

"Article 1005. Agency agreement

1. Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

In a transaction made by an agent with a third party on its own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party to execute the transaction.

Under a transaction made by an agent with a third party on behalf and at the expense of the principal, the rights and obligations arise directly from the principal.

2. In cases where the agency agreement, concluded in writing, provides for the general powers of the agent to make transactions on behalf of the principal, the latter, in relations with third parties, is not entitled to refer to the lack of proper powers of the agent, unless he proves that the third party knew or should have known about the limitation of the agent's powers.

3. An agency contract may be concluded for a fixed period or without specifying the period of its validity.

4. The law may provide for the specifics of certain types of agency agreement."

It follows from the definition that the parties under the agency agreement are the agent (performer) and the principal (customer).

Under an agency agreement, the agent undertakes, for a fee, to perform legal and other actions on behalf of the principal on his own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

Depending on how the agency agreement is concluded, the rights and obligations of each of the parties to the agreement differ.

In a transaction made by an agent with a third party on its own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party to execute the transaction. In this case, the rules of Chapter 51 of the Civil Code of the Russian Federation, that is, the rules of a commission agreement, apply to relations arising from an agency agreement.

Under a transaction made by an agent with a third party on behalf and at the expense of the principal, the rights and obligations arise directly from the principal. In this case, the rules of Chapter 49 of the Civil Code of the Russian Federation "Agreement of agency" apply. It should be borne in mind that if the agency agreement is implemented according to the agency agreement scheme, then the general rules on representation established by Chapter 10 of the Civil Code of the Russian Federation apply to it, as well as to the agency agreement.

An agency agreement is a form of an intermediary agreement, which includes elements of an agency agreement and a commission agreement.

Within the framework of one contract, the agent may be entrusted with assignments of a different nature: he performs some, speaking on his own behalf, others on behalf of his principal.

The principal pays the agent remuneration in the amount and in the manner specified in the agency agreement. This provision is established by Article 1006 of the Civil Code of the Russian Federation:

"Article 1006. Agency fee

The principal is obliged to pay the agent remuneration in the amount and in the manner established in the agency agreement.

If the agency contract does not provide for the amount of the agency fee and it cannot be determined based on the terms of the contract, the fee is payable in the amount determined in accordance with paragraph 3 of Article 424 of this Code.

If there are no conditions in the contract on the procedure for paying the agency fee, the principal is obliged to pay the fee within a week from the moment the agent submits a report to him for the past period, unless a different procedure for paying the fee follows from the essence of the contract or business practices.

The agency agreement, as well as the commission agreement, is assumed to be paid. Regardless of whether the agent acts on behalf of the principal or on his own behalf, the principal is obliged to pay the fee, even if the payment clause is omitted from the contract. The agency agreement may restrict the rights of the principal and the agent, this is established by Article 1007 of the Civil Code of the Russian Federation:

"Article 1007. Restrictions by an agency agreement on the rights of a principal and an agent

1. The agency agreement may provide for the obligation of the principal not to conclude similar agency agreements with other agents operating in the territory specified in the agreement, or to refrain from carrying out independent activities in this territory, similar to the activities constituting the subject of the agency agreement.

2. The agency agreement may provide for the agent's obligation not to conclude similar agency agreements with other principals, which must be executed on the territory that fully or partially coincides with the territory indicated in the agreement.

3. The terms of the agency agreement, by virtue of which the agent has the right to sell goods, perform work or provide services exclusively to a certain category of buyers (customers) or exclusively to buyers (customers) located or domiciled in the territory specified in the agreement, are void.

Let's make a comparison with the commission agreement. A commission agreement may be concluded for a fixed period or without specifying the period of its validity, with or without specifying the territory of its execution. It may or may not contain the obligation of the committent not to grant third parties the right to make transactions in his interests and at his expense, the commission of which is entrusted to the commission agent. Conditions regarding the assortment of goods that are the subject of a commission may or may not be negotiated. In this respect, the agency agreement is similar to the commission agreement.

Such restrictions within the framework of the contract of agency are not possible.

If, under the agency agreement, the attorney cannot delegate the execution of the commission, then under the agency agreement, the agent (even if he acts on behalf of the principal) may transfer part of his obligations to the subagent, if this does not contradict paragraph 2 of Article 1009 of the Civil Code of the Russian Federation, according to which the subagent may act on behalf of the principal on the general terms of substitution.

This means that a notarized power of attorney must be issued to the subagent. However, in this case, the question of the possibility of multiple reassignment becomes controversial. Just as it is provided for the commission agreement, the agent is obliged in all cases to submit reports to the principal in accordance with Article 1008 of the Civil Code of the Russian Federation.

This is the difference from the contract of agency, when, depending on the nature of the agency, there may be no need to submit a report to the principal.

If the intermediary agreement does not provide for the deadlines for submitting reports, then the commission agent must submit a report on the execution of the order, and the agent - as he fulfills the agreement or at the end of the agreement.

Otherwise, the rules of Chapter 49 or Chapter 51 of the Civil Code of the Russian Federation apply to agency agreements, depending on the type of agency agreement.

Thus, we have considered the contract, acting within the framework of which business entities can carry out intermediary activities. From all the material offered to the reader, it becomes clear that intermediary activity is quite complicated from the point of view of civil, accounting and, accordingly, tax legislation. And today, many issues related to intermediary activities remain unregulated. For example, if we compare all mediation agreements: commissions, assignments and an agency agreement, we can conclude that the commission agreement is the most legally prescribed of all the listed agreements. Taxpayers should keep in mind that, while allowing the committent and the commission agent to independently determine the terms for submitting the report, the Civil Code provides for other norms for submitting the report in relation to the agency agreement. So, according to Article 974 of the Civil Code of the Russian Federation, the principal is obliged to immediately accept from the attorney everything executed by him in accordance with the contract of assignment.

That is, the attorney is obliged to submit a report to the principal without delay immediately after the execution of the commission agreement (with supporting documents attached, if required by the terms of the agreement). Thus, the Civil Code of the Russian Federation does not leave the right to the parties working under an agency agreement to decide on the issue of submitting a report on their own. Therefore, in order to correctly reflect the proceeds from the sale of goods (works, services, property rights), the trustee does not need any additional notice from the attorney.

If, however, the parties working under an agency agreement nevertheless set such terms on their own, thereby violating civil law, then in this case, in order to calculate income tax, they will have to use the norms provided for in the commission agreement. The question of the date of implementation in relation to the agency agreement is even more difficult to resolve. According to Article 1008 of the Civil Code of the Russian Federation, civil law provides the parties working under an agent agreement with the right to decide on the procedure and terms for submitting a report to the principal.

At the same time, tax legislation does not define special terms for the agent to submit a report or any notification to the principal about the date of sale of goods (works, services, property rights). In the absence of special rules, the principals will be forced to be guided by the general rule, which provides that the date of receipt of income for tax purposes will be recognized as the day of the sale of these goods (works, services, property rights), that is, the day of transfer of ownership.

Features of accounting under an agency agreement.

For the purposes of accounting for the agent company, its remuneration is income from ordinary activities (clause 5 of PBU 9/99 “Income of the organization”, approved by order of the Ministry of Finance dated May 6, 1999 No. 32n). The procedure for recording “agency” operations again depends on the specific situation, namely, on the subject of the agency agreement (sale of goods (works, services) of the principal to buyers or purchase of material assets for the principal from suppliers).

The Principal instructed the Agent to sell the manufactured goods in the amount of 118,000 rubles. (including VAT - 18,000 rubles). The agency fee is 5 percent (including VAT) of the value of the goods sold. The agent sold the consignment of goods within the agreed time frame. The accountant of the agent firm will make the following entries:

RUB 118,000 - received goods for sale;

Debit 62 Credit 76

RUB 118,000 - reflected the sale of goods to buyers;

Credit 004

RUB 118,000 - the goods are transferred to the buyers;

Debit 51 Credit 62

RUB 118,000 - received payment for goods sold;

Debit 76 Credit 90

5 900 rub. - accrued agency fee as of the date of approval by the principal of the agent's report;

Debit 90 Credit 68

900 rub. - VAT charged on agency fees;

Debit 76 Credit 51

RUB 112,100 - funds were transferred to the principal minus the commission fee;

Debit 90 Credit 99

5000 rub. - reflects the financial result.

The Principal has entered into an agreement with the Agent, according to which the latter undertakes to purchase and deliver a consignment of goods to the Principal's warehouse. The amount transferred to the Agent for these purposes is 236,000 rubles. (including VAT). The agency fee is 5 percent (including VAT) of the value of the purchased goods. The following entries will be made in the Agent's accounting:

Debit 51 Credit 76

RUB 236,000 - reflects the funds received from the Principal.

The cost of the purchased goods amounted to 200,600 rubles. (including VAT), and the cost of its transportation is 11,800 rubles. (in view of VAT).

Debit 60 Credit 51

200 600 rub. - reflected 100% prepayment for the goods;

Debit 60 Credit 51

11 800 rub. - reflected payment for the services of a transport company;

Debit 76 Credit 60

200 600 rub. - reflects the cost of goods purchased for the principal;

Debit 76 Credit 60

11 800 rub. - reflected the cost of services for the transportation of goods purchased for the principal;

Debit 76 Credit 90

RUB 10,030 - accrued remuneration under the agency agreement as of the date of approval by the principal of the agent's report;

Debit 90 Credit 68

1530 rub. - VAT charged on agency fees;

Debit 76 Credit 51

RUB 13,570 - the remaining funds were transferred to the principal minus the commission fee;

Debit 90 Credit 99

8500 rub. - reflects the financial result.

The second group is intermediaries (commission agents) who enter into and sign transactions with third parties at the expense of the party they represent (committent), but on their own behalf. A commission agreement is concluded between the committent and the commission agent, which determines the scope of the commission agent's powers, the rights and obligations of the parties. The commission agent, on his own behalf, but at the expense of the committent, makes a sale transaction with a third party. If in a commission agreement he acts as an intermediary to the committent, then in a transaction with a third party he is a party to the agreement, that is, he acts as a seller, and, therefore, the rights and obligations in the sale transaction arise between the commission agent and the third party.

The committent is obliged to present the goods, having agreed with the commission agent the maximum price, taking into account which the commission agent will set the price of the transaction with a third party. The ownership of the goods does not pass to the commission agent and remains with the committent until the goods are transferred to a third party. However, the commission agent is not liable to the committent for the execution of the transaction by third parties, unless otherwise provided by the agreement between them. If, under the contract, he assumes a guarantee for the execution of the transaction by a third party, which is called "delcredere", then the commission agent's liability to the committent in the event of non-performance of the transaction by a third party (for example, non-payment) arises. The liability of the commission agent also arises if he did not show the necessary diligence when choosing a third party. But for the validity of the transaction, the commission agent is responsible to the committent in any case. A variation of the commission agreement is the consignment agreement.

The commission agreement is a paid agreement. According to it, the committent pays the commission agent remuneration in the form of an agreed percentage of the transaction amount or the difference in price.

The third group of intermediaries are attorneys who enter into transactions with third parties on behalf and at the expense of the represented party (principal). An agency agreement is concluded between the attorney and the principal (committent). The attorney undertakes to perform any actions, most often related to finding a partner and concluding a deal for the sale of goods with him. To perform these actions, the principal issues a power of attorney to the attorney. Since attorneys make transactions on behalf of and at the expense of principals, legal relations do not arise between them and third parties, the rights and obligations under the transaction arise between the third party and the committent. This is the difference between a commission agreement and a commission agreement.

The fourth group is those intermediaries who enter into an agreement with the manufacturer, exporter to grant them the right to sell goods. Under this agreement, the manufacturer or exporter undertakes to supply the goods, and the intermediary to buy it from them for resale to third parties already on their own behalf and at their own expense. Such intermediaries are called merchants, dealers, distributors, depending on the terminology adopted in the country.

All these intermediaries operate in the distribution system of goods, reselling them. Dealers are closest to the end consumer. In addition, they are also engaged in the resale of securities and currencies. Distributors, being intermediaries between the manufacturer and the consumer, stand closer to the manufacturer. The firm may have its own distributor for the sale of its products abroad. He creates his own sales network, consisting of different links. One of these links are dealers.

Under a contract for granting the right to sell, the same legal relations arise as under a contract of sale. But unlike the usual resale of goods, the intermediary is obliged to sell the purchased goods on the terms determined by the agreement. As a rule, the agreement establishes a minimum sales volume for a certain period of time, determines the territory in which the intermediary can sell the goods. The intermediary is responsible for organizing advertising, pre-sales service (showrooms, sample exhibitions), and subsequent maintenance. The intermediary undertakes to respect the interests of the represented party, not to create competition for it, to provide conditions for its goods that are no worse than for the goods of other clients.

The agreement may grant a monopoly right to this intermediary to sell goods in a certain territory. Then the party he represents (manufacturer, exporter) cannot sell in the given territory, either independently or through other intermediaries, goods of the nomenclature that is stipulated by the agreement. And if he does, he must pay a fee to the monopoly intermediary. Similarly, it may be stipulated in the agreement that the intermediary does not have the right to enter into agreements on granting the right to sell with other suppliers.

Intermediaries in this group receive remuneration in the form of the difference between the purchase price of the goods from the exporting manufacturer and the price of its resale.

Russian legislation does not regulate trade and intermediary activities. The Civil Code of the Russian Federation contains articles containing norms on a commission and agency agreement, and also contains the concept of an agency agreement.

Consider the procedure for recording operations under a commission agreement in accounting. Settlements between the committent and the commission agent are carried out through account 76 “Settlements with different debtors and creditors”. At the same time, they open sub-accounts to account 76: commission agent - “Settlements with the committent”, committent - “Settlements with the commission agent”. The commission agent reflects the goods received for the commission on the off-balance account 004 "Goods accepted for the commission". The committent, transferred to the commission, takes into account on the sub-account opened to account 45 “Goods shipped on commission

The organization has entered into an agency agreement with an individual entrepreneur, according to which we must export the goods on our behalf. Question: 1. Who should confirm the zero rate for this export - the agent (our firm) or the principal who delivered the goods to us for export? Does our organization issue an invoice with 0 VAT?

H the zero rate is confirmed by the principal.

For deliveries outside the customs union.

The validity of the application of the 0 percent tax rate is confirmed by the submission by the principal to the tax office of copies of the following documents:

For deliveries within the customs union

To do this, the principal must submit to the tax office:

These documents must be submitted within 180 days from the date of shipment. If the 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 submitted to 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 applying the 0 percent tax rate are submitted by the committent simultaneously with the VAT tax return. After filing a declaration during a desk audit, the tax authorities check the submitted documents. 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 on 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 of the Federal Tax Service of Russia 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. Value added tax declarations reflecting export operations can be submitted with 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 the goods (clause 3, article 1 of the Protocol).

To do this, the consignor must submit to the tax office:

• commission agreements;
• 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).

  When shipping goods for export, the commission agent must issue an invoice to the buyer on his behalf. The commission agent assigns the invoice number according to its chronology. The remaining details of the invoice must be filled in according to the general rules.

  The rationale for this position is given below in the materials of the Glavbukh System

  The package of documents confirming the fact of export to the member countries of the Customs Union includes: *

  Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

  2. Article: We export goods under a commission agreement

  Yu.V. Ushakov, tax consultant

  It is also possible to apply the VAT rate of 0 percent for export in case of partial shipment of goods. Nevertheless, the relevant documents must be submitted to the tax office along with the declaration.

  You can export through an intermediary

  The concept of export is defined by paragraph 28 of Article 2 of the Federal Law of December 8, 2003 No. 164-FZ “On the Fundamentals of State Regulation of Foreign Trade Activities” as the export of goods from the Russian Federation without an 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 contract of commission, commission or agency. That is, a commission agreement is one of the types of agreements 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. The commission agent acts on his own behalf, which makes him obligated under a foreign trade contract. True, in the general case, the commission agent is not liable for improper performance by a 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 by the foreign partner.

  The commissioner's report must include the following information:*

  If a report is submitted for a period of time, these data must be given in the report in accordance with the attached documents separately for each consignment of goods (customs declaration) indicating the document numbers and dates of their execution. The commission agreement may establish the need for a more detailed interpretation of data, for example, according to the nomenclature of goods within one batch (customs declaration) or according to tare, packaging, etc.

  Subject to VAT at a rate of 0 percent

  Goods exported from the customs territory of the Russian Federation in the export mode, including through an intermediary, are subject to value added tax at a zero rate. At the same time, the committent can reimburse from the budget the amount of the “input” value added tax on goods sold only after the completion of a desk audit of documents confirming the application of the 0 percent tax rate and deductions*.

  In a letter dated November 12, 2012 No. 03-07-08 / 316, the Ministry of Finance of Russia confirmed this provision, indicating that the application of a zero rate of value added tax when exporting goods through an intermediary (commission agent) is lawful, subject to the conditions set forth in Article 165 of the Tax RF code. The amounts of VAT presented when purchasing goods or paid when importing goods into the territory of the Russian Federation are subject to deduction after they are registered in case they are sold for export at the moment when documents confirming export are collected and submitted to the tax package. To do this, an invoice must be issued for goods of Russian origin, and if goods imported by import are exported, then the customs value added tax upon import must be paid. The basis is the Tax Code of the Russian Federation.

  In order to allocate from the total amount of "input" VAT the amounts of tax related to goods sold for export, the organization must establish the procedure for attributing the tax to export operations and separate VAT accounting (at the general rate and the rate of 0 percent) and fix it in the accounting policy.*

  Separate accounting means that it is necessary to separately account for the amounts 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 of the following documents to the tax office:

  • contracts on the basis of which goods are exported (commission agreement and commission agent contract with the buyer);
  • application for import of goods and payment of indirect taxes;
  • transport (shipping) documents.
    • an agreement on the basis of which the Russian seller exported goods (contract of sale, leasing, commodity credit, contracts for the manufacture of goods or for the processing of raw materials tolling);
    • buyer's statement (exception - export in the regime of a free customs zone or customs warehouse) with a mark of the tax office of the importing country on the import of exported goods and payment of indirect taxes or that the import of such goods is not subject to VAT (letter of the Ministry of Finance of Russia dated April 16, 2014 No. 03-07-РЗ/17338). The application can be submitted either in paper form (in four copies) or in electronic form with an enhanced qualified electronic signature. If the application is received from the buyer in electronic form, then it must also contain a message about the stamping by the tax office of the importing country. In this case, a paper application is not required (letter of the Federal Tax Service of Russia dated July 1, 2015 No. ЗН-4-17/11507).
      If information about applications is received by the tax inspectorate under separate international interdepartmental agreements, information about them must be included in the list of applications;
    • a copy of the customs declaration (when exported in the regime of a free customs zone or customs warehouse). In this case, the buyer's application for the importation of goods is not submitted;
    • transport and (or) shipping documents confirming the movement of goods from the territory of Russia to the territory of another country - a member of the Customs Union (if the execution of such documents is provided for by national legislation);
    • other documents confirming the validity of applying a zero VAT rate (for example, intermediary agreements, if a Russian organization exports goods through an intermediary (clause 2, article 165 of the Tax Code of the Russian Federation)). *
    • the quantity and cost of goods sold by the commission agent (copies of shipping documents, customs declarations must be attached to the report), indicating the date of transfer of ownership of the shipped goods to a foreign buyer (if the consignor is an intermediary);
    • the cost of actually incurred expenses subject to reimbursement by the committent, with copies of primary documents attached;
    • amounts of commission, which are calculated in accordance with the terms of the contract;
    • the amount of export earnings (advance payments) received and the moment they are credited to the transit currency account (if the intermediary takes part in the settlements) with copies of bank documents (statements, messages, etc.) confirming the receipt of funds from the buyer;*
    • other information agreed by the parties to the agreement.
  • 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 (p.