Resale of transport services. Resale of works and services Resell transport services

The sale of goods (works, services) of the customer, as an intermediary to reflect in the accounting. Intermediary agreements. Execution of the contract for the provision of services.

Question: Can an enterprise resell services (at a premium, of course), such as car services, installation, text translation, that it purchases for its customers on the side? Which contract is better to draw up: for the provision of services or agency or some other, so that there are no cavils from the IFTS? Is it necessary to indicate in the contract, or in the primary documents of the primary service provider?

Answer: It's different in different situations.

If we are talking about transportation, then this is only a personal performance of the contract. Those. resell transport services under a contract of carriage you cannot. Therefore, if you will not carry out transportation yourself, conclude a transport expedition contract. But in any case, the provision of transportation services will require supporting documents. And these are transport documents (for example, a bill of lading for road transport). And the bill of lading contains the data of the real vehicle, the driver and the transport company that carried out the transportation.

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

If we are talking about the provision of services for a fee, then it is the other way around - the contract for the provision of services requires a direct indication of your right to involve another organization in the provision of services, i.e. provide non-personal services. You do not have to provide the customer with data on who exactly provided the service.

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

Rationale

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

Types of intermediary agreements

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

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

For the execution of the order, the intermediary is entitled to remuneration. According to agency and commission agreements, the payment of remuneration is obligatory (Art. , Civil Code of the Russian Federation). Under an agency agreement, remuneration may not be paid only if it is expressly provided for by the agreement (clause 1, article 972 of the Civil Code of the Russian Federation).

If the intermediary makes a transaction on terms more favorable than those specified by the customer, an additional benefit is formed. The additional benefit can be divided equally between the customer and the intermediary, unless otherwise provided by agreement of the parties (clause 3 of article 973, article , of the Civil Code of the Russian Federation).

Participation of an intermediary in settlements

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

Accounting by intermediary of goods and materials

If the shipment takes place from the customer's warehouse, the shipping documents material assets the buyer is issued by the customer. In the accounting of the intermediary, these material values ​​are not reflected.

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

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

To account for goods accepted for sale, the intermediary may use documents whose forms are approved. For example, the KOMIS-1 form reflects the results of the sale, markdown of goods, as well as the return of unsold goods to the consignor. Form KOMIS-3 is used for revaluation of goods accepted for sale. Form KOMIS-7 is used to record Money received from the committent for the storage of unsold goods. This procedure is provided for by the instructions approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

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

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

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

If the intermediary does not participate in the settlements, the money for the goods shipped to the buyer is received by the customer. In this case, the customer transfers the mediation fee to the account of the intermediary and reimburses him for the costs incurred.

Intermediary income and expenses

Cash received from buyers for sold goods (works, services) is not the income of an intermediary (paragraph 3, clause 3, PBU 9/99). The income of an intermediary is recognized as the amount of intermediary remuneration and additional benefits received in the course of the execution of an intermediary agreement (). For more information on accounting for income received by an intermediary, see How an intermediary reflects intermediary remuneration in accounting and taxation.

Intermediary costs associated with the execution of an intermediary contract are costs that are not subject to reimbursement by the customer (). Otherwise, the intermediary does not dispose of assets, which would lead to a decrease in economic benefits (paragraph 2 of PBU 10/99). Accordingly, when funds are received from the customer to compensate for costs under an intermediary agreement, no income is generated in the intermediary's accounting (paragraph 2 of PBU 9/99).

The intermediary recognizes revenue as of the date the report is accepted by the customer (clause 12 of PBU 9/99), and includes expenses in the cost of sales as of the date of recognition of revenue (clause 19 of PBU 10/99).

Civil Code of the Russian Federation part 2

Article 706. General contractor and subcontractor

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

The contractor who engaged a subcontractor in the performance of a work contract in violation of the provisions of paragraph 1 of this article or the contract shall be liable to the customer for losses caused by the participation of the subcontractor in the performance of the contract.

The general contractor shall be liable to the customer for the consequences of non-performance or improper performance of obligations by the subcontractor in accordance with the rules of paragraph 1 of Article 313 and Article 403 of this Code, and to the subcontractor - liability for non-performance or improper performance by the customer of obligations under the work contract.
Unless otherwise provided by law or the contract, the customer and the subcontractor are not entitled to present claims to each other related to the violation of the contracts concluded by each of them with the general contractor.

Article 780

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

Article 801

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

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

Answered by Vladislav Volkov,

Deputy Head of the Income Tax Department individuals and administration of insurance premiums of the Federal Tax Service of Russia

“The inspectors will compare the income of individuals in 6-personal income tax with the amount of payments in the calculation of insurance premiums. Inspectors will apply this control ratio from the reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-personal income tax for the first quarter, see the recommendation.

Re-billing of transport costs to the buyeris made when the transportation of goods to the buyer is carried out by agreement between the supplier and the transport company, and the buyer reimburses the transport costs incurred. For information on how to re-charge shipping costs to a buyer without tax risks, read our article.

How to correctly re-set the shipping costs to the buyer?

Reimbursement of shipping costs can be done in two ways:

• in the form of intermediary services;
• form of change in the value of goods.

Let's consider them in more detail.

Method 1. Intermediary services

This method of re-billing of transportation costs is the most common, although it is quite laborious in terms of its documentary maintenance.

1. Treaty

In the contract with the buyer, we fix a clause that we undertake on our own behalf to find a suitable carrier, conclude an agreement with him on the transportation of goods and monitor the implementation of this agreement until the transfer of the goods to the buyer. That is, we indicate that we assume the obligations of an intermediary between the buyer and the carrier organization. The main condition is to prescribe at least a symbolic amount of remuneration, since intermediary contracts must be paid (Articles 990, 1005 of the Civil Code of the Russian Federation).

1. Source documents

For transport services, we provide the buyer with a waybill on our behalf, formed on the basis of primary documents from the carrier organization. Do not forget to attach a copy of the waybill of the carrier organization to it.

For intermediary services, we present to the buyer a report of the intermediary indicating in it the amount of his remuneration (Article 999 of the Civil Code of the Russian Federation). We develop the report form independently with its mandatory approval in the accounting policy.

1. Invoice

We record the invoices received from the carrier organization in the journal of received and issued invoices (clause 1, subparagraph “a”, paragraph 11, section II, appendix 3 to the Decree of the Government of the Russian Federation “On filling out documents when calculating VAT” dated December 26, 2011 No. 1137).

For the buyer:

• we issue an invoice for transport services on our behalf and attach a copy of the invoice of the carrier organization to it (clause 1, subparagraph “a”, paragraph 7, section II, appendix 3 of the Decree of the Government of the Russian Federation “On filling out documents when paying for VAT” dated December 26, 2011 No. 1137), we register in the journal of invoices;
• we register the invoice for remuneration for mediation in the sales book.

NOTE! When reissuing an invoice for transport services, in lines 1 (date), 2, 2b, enter the information of the carrier organization, and not your own (subparagraphs “a”, “c”, paragraph 1, section II, appendix 1 to the resolution dated 26.12 .2011 No. 1137).

Read more about invoicing by intermediaries in our article. .

Method 2. Changing the cost of goods

This type of re-billing of transportation costs is not common in practice, but it is easier to document than the first one.

1. Treaty

P. 3 Art. 485 of the Civil Code of the Russian Federation provides that in the sales contract it is possible to put a clause on changing the cost of goods upon the occurrence of certain circumstances. Alternatively, you can make a condition: if the delivery of goods to the buyer is organized by the supplier, then the cost of the goods increases by the cost of transporting the goods to the buyer.

1. Source documents

At the time of the transfer of the goods to the carrier organization, you will already have an agreement on the provision of transport services and an invoice for payment for these services. According to these documents, we determine the amount of transportation costs (including VAT) and add it to the cost of goods shipped to the buyer. The amount received is indicated on the invoice. If several types of goods are shipped, then the transport costs are distributed among them in equal shares.

You can find the bill of lading form in the article .

IMPORTANT! Do not highlight the cost of transport services in the consignment note as a separate line. You do not provide services for the transportation of goods, therefore, such a service should not be included in the waybills issued by you.

If the cost of transport services changes after receipt of the consignment note by the buyer, adjustments are made to it in one of two ways:

• issuance of a new adjusted invoice;
• making corrections to the already issued 2 copies of the invoice: your own and the buyer's.

Read about changes to primary documents in the material. .

The waybill received from the carrier organization will be considered the basis for reflecting the costs associated with the sale of goods (subclause 1, clause 1, article 253 of the Tax Code of the Russian Federation).

1. Invoice

We issue an invoice for the amount indicated in the consignment note: the cost of the goods, increased by the cost of transport services. We fix it in the sales book. When the cost of transport services included in the cost of the goods changes, we generate an adjustment invoice for the amount of the increase (decrease) in transportation costs (paragraph 3, clause 1, article 169 of the Tax Code of the Russian Federation). There is no need to correct the old invoice.

For an example of filling out adjustment invoices, see the article.

We register the invoice received from the carrier organization in the purchase book.

How to reflect the re-billing of transportation costs in transactions?

After we have dealt with documenting the re-exhibition of transport services to the buyer, we will consider the reflection of these transactions in the postings using a good example.

Example

• The seller sold goods to the buyer in the amount of 895,420 rubles. (including VAT RUB 136,589.42).
• The purchase price of the goods is 762,710 rubles. (including VAT RUB 116,345.59).
• The cost of delivery of goods by the carrier under an agreement with the seller amounted to 26,630 rubles. (including VAT RUB 4,062.20).

NOTE: with method No. 1, the intermediary reissues the consignment note and invoice for the cost of delivery (the sale of goods is not reflected in the accounting of the intermediary); with method number 2, the cost of delivery increases the cost of the goods.

• The cost of intermediary services, reflected in method No. 1, is 1,200.00 rubles. (including VAT 183.05 rubles).
• The cost of transporting the goods shall be reimbursed by the buyer.

Operation	Method 1. Intermediary services			Method 2. Change in the cost of goods
			Sum			Sum
Item purchased by seller			646 364,41			646 364,41
			116 345,59			116 345,59
			116 345,59			116 345,59
Item sold to buyer			895 420,00			= 895 420 + 26 630
			136 589,42			140 651,62 = 136 589,42 + 4 062,20
Reflected the cost of transporting the goods to the buyer (included in the cost of the goods)						22 567,8
						4 062,20
						4 062,20
Written off cost of goods sold			646 364,41			668 932,21 = 22 567,8 + 646 364,41
Reflected intermediary remuneration for transport services			1 200,00
Results shown at the end of the month			112 466,17 = 895 420 - 136 589,42 - 646 364,41			112 466,17 = 922 050 - 140 651,62 - 646 364,41 - 22 567,8
			1 016,95 = 1 200 - 183
Accrued income tax			= (112,466.17 + 1,016.95) ×20%			= 112,466.17 × 20%
VAT paid			= 136 589,42 + 183,05 - 116 345,59			= 140 651,62 - 116 345,59 - 4 062,20

You can find more information about accounting for intermediary transactions in our article.

Read the article about the features of taxation of transport services. .

As can be seen from the example discussed above, method No. 2 is beneficial not only from the point of view of a simpler documentation, but also as the one in which the tax burden is less - in this case, you do not need to pay taxes on income in the form of remuneration for mediation.

Results

Re-billing of transport costs can be carried out through the registration of the seller's mediation between the buyer and the carrier. But it can also be carried out in the form of an increase in the cost of goods by the amount of transport costs incurred. The second way is preferable. First, it is easier in terms of documenting. Secondly, it is financially more profitable, because the tax burden is less.

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

Question: Is it possible to resell transport services?

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

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

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

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

Answer Yes, you can, because. resale of transport services is allowed. Unless otherwise provided by the contract for the provision of services for compensation, the contractor is obliged to provide services personally (Article 780 of the Civil Code of the Russian Federation). By virtue of paragraph 1 of Art. 706 of the Civil Code of the Russian Federation, if the obligation of the contractor to perform the work provided for in the contract personally does not follow from the law or the work contract, the contractor has the right to involve other persons (subcontractors) in the performance of his obligations. In this case, the contractor acts as a general contractor. Accordingly, if the contract for the provision of transport services does not contain conditions for the provision of services personally by the defendant, then the carrier may engage a subcontractor / subcontractor (see Decree of the FAS ZSO dated 09.03.2011 No. A75-5833 / 2010).

Any use of materials is allowed only if there is a hyperlink.

How to document the sale of goods in bulk

Delivery by seller's transport

What documents are needed when delivering goods to the buyer's warehouse by the seller's transport

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

consignment note, for example, in the form No. TORG-12;

At the same time, the seller may draw up a consignment note, or may not draw it up. But it is impossible to issue a consignment note instead of a consignment note. After all, the bill of lading is the primary accounting document, confirming the costs of transporting goods under the contract of carriage.

In case of delivery of goods by a third party transport organization conclude a contract for the carriage of goods with her by drawing up a bill of lading (part, article 8 of the Law of November 8, 2007 No. 259-FZ).

Situation: whether it is necessary to draw up an act on the provision of transport services upon delivery of goods to the buyer or finished products own transport. Delivery is paid in excess of the delivery price

No no need.

After all, an act on the provision of services is drawn up only when it is expressly provided for by the contract. In civil law, there is no requirement to draw up an act on delivery services (Chapter and Civil Code).

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

transit trade

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

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

directly to the buyer;

to another person specified in the contract.

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

What to check in shipping documents if you don't want to lose costs and deductions

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

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

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

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

Waybill required for both contracts. Under the contract of carriage, there are no difficulties with this waybill. But under the contract of transport expedition, the document is often drawn up incorrectly. It must be compiled by the freight forwarder. He indicates himself in section 2 as the shipper, and in the "Carrier" column he writes the one who will actually carry the goods. Meanwhile, in practice, another option is common - the forwarder in the bill of lading indicates himself as a carrier. This is mistake. The shipper is the one who, on his own behalf or on behalf of the cargo owner, transfers the goods under the contract of carriage. The consignee is the one who is entitled to receive the goods. A carrier is one who, under a contract of carriage, delivers the goods

The circulation of goods and services is the main activity of commercial companies. Accounting for them varies depending on the characteristics of the activity, for example, accounting for goods purchased for further sale in a trading company is somewhat different from accounting for services resold by an intermediary. Consider the features of accounting in various enterprises.

Accounting for goods for resale: postings in a trading company

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

Purchased goods and materials for resale
Allocated VAT on them
The cost of goods and materials is increased by the amount of expenses for their acquisition
Reflected trade markup
VAT on goods sold
Purchase price written off goods sold
Accounted for (STORNO) trade margin
Selling expenses included
Reflected the result of the sale

Example

Profile LLC purchased a consignment of goods (10 pieces) for the amount of 69,620 rubles. including VAT RUB 10,620 The company takes into account the goods at selling prices, the trade margin is 20%. During the year, this party was sold. Wiring:

			Sum
Batch of goods purchased
VAT on them
Payment made to supplier
Trade margin accrued (59,000 x 20%)
VAT included in trade margin
The product is fully sold (59,000 + 11,800 + 2124)
Written off the accounting value of the goods
STORNO of trade margin (11 800 + 2124)
Accepted for deduction of VAT on the sale of goods (10 620 + 2124)

In enterprises wholesale trade accounting for goods sold is carried out without using the trade allowance account, the result from the sale is formed directly on account 90.

Resale of services: accounting entries

Note that the term "resale" is absent in official accounting, as well as in economic law. And if in relation to goods, resale is a certain action to move goods from one owner to another, then in the field of services, a company that provides a service to someone consumes it, subsequently selling it. Therefore, it does not resell, but provides a service.

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

Accounting for goods for resale: transactions with sellers and intermediaries

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

VAT charged

Compensation paid to the commission agent on the transaction

Transferred remuneration to the intermediary

Example

The seller firm entered into an agreement with an intermediary enterprise for the sale of goods in the amount of 118,000 rubles. (in view of VAT). The cost of goods is 60,000 rubles. the amount of the commission agent's remuneration is 10% of the sales volume. Wiring:

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

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

The intermediary, depending on the terms of the contract, receives remuneration before the fulfillment of obligations, in the process of selling goods, or after the completion of the transaction. The goods accepted by him for a commission are taken into account off the balance sheet, since they are not his property. Accounting for the commission agent is reflected in the postings:

Goods accepted for sale
Reflected sale to the buyer (revenue)
Goods shipped to the buyer
Intermediary costs reimbursed by the seller
Payment of intermediary costs incurred during the implementation
Reflected commission on the transaction
VAT charged on remuneration
Reward transferred from seller

Example

The intermediary received goods for sale in the amount of 16,000 rubles. and sold them. The amount of his remuneration is 15%. Postings in the accounting of the commission agent:

			Sum
The goods are accepted by the intermediary and taken into account for the balance
Goods sold and written off off-balance sheet
Reflected the debt of the buyer for the goods
Compensation accrued (160,000 x 15%)
VAT on remuneration
Commission received

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