It is customary to call a commission agent an enterprise that is an intermediary between the seller-owner of the goods and the buyer. When selling commission products, the commission agent receives remuneration for his services, these incomes are his main source of profit.
An agreement on the provision of intermediary services is concluded between the commission agent and the committent (the real owner of the goods). Therefore, the revenue and remuneration received must necessarily be reflected in the accounting of the commission agent. All payments received for mediation creates its own turnover of funds for the commission agent.
The reflection of transactions in accounting is directly related to the participation of an intermediary in the relationship between the buyer and the seller, that is, he either participates in the transaction or acts only as a third party. Consider the algorithm of actions in both cases.
The commission agent takes part in the relations:
- The proceeds from the sale first go to the bank account of the commission agent or in cash directly to the cashier.
- From the proceeds received, the commission agent withholds remuneration for the provision of intermediary services.
- The amount that remains after the deduction of remuneration is transferred to the account of the committent.
The commission agent does not take part in the relationship:
- The proceeds from the sale of goods are usually transferred immediately to the bank account of the consignor, the owner of the goods.
- After the committent receives money from, he makes a transfer for intermediary services in favor of the commission agent.
Postings for the sale of goods in the account of the commission agent
| Account Dt | Account Kt | Wiring Description | Posting amount | A document base |
| 004 | Arrival of goods from the consignor | Purchase price | Packing list | |
| 004 | Shipment of goods to the buyer | Cost of goods | Packing list | |
| 44 | 02, 69, 76 | Reflection of expenses for the provision of intermediary services | Cost | Accounting reference-calculation |
| 90.1 | Calculation of the commission | Amount of remuneration | ||
| 68 | Calculation of the amount of VAT from the transferred remuneration | VAT amount | Invoice, certificate of completion | |
| 90.02 | 44 | Write-off of the costs of the commission agent in the provision of intermediary services | Expenses | Accounting reference-calculation |
| Crediting the amount of remuneration from the committent | Amount of remuneration | Bank statement, payment order | ||
| 90.9 | 99 | Reflection of the financial result from | Net profit |
We reflect the commission sale of goods in the account of the consignor
When selling goods through a commission agent, the turnover Money is formed by the committent, since only he is the owner of the values.
After the sale, the property right passes to the buyer. It is then that the committent must display the proceeds received from the sale of goods by the commission agent at the sale price. This can be done only after the submission of a report from the commission agent.
Transactions for the committent
| Account Dt | Account Kt | Wiring Description | Posting amount | A document base |
| 45 | The goods were transferred for commission sale | Cost of goods | Packing list | |
| 90.01 | Reflection of the amount of proceeds from sales in the report of the commission agent | Revenue | Commission agreement, accounting statement-calculation | |
| 68 | Calculation of VAT on total turnover | VAT amount | Accounting reference-calculation | |
| 90.02 | 45 | Write-off of the actual cost for the goods sold | Revenue | Invoice, certificate of completion |
| 44 | 76.5 | Commission services included in sales costs | Cost | Invoice, certificate of completion |
| 19 | 76.5 | Allocation of the amount of VAT from the cost of services of a commission agent | VAT amount | Invoice, accounting reference-calculation |
| 76.5 | 62 | Adding intermediary services to the total cost of selling goods based on the commission agent's report | Service amount | Invoice, certificate of completion |
| 68 | 19 | Acceptance of the amount of VAT deductible from the budget | VAT amount | Accounting reference-calculation, Sales book, invoice |
| 62 | Transfer of funds from the commission agent as income from the sale of goods, minus the requirement for remuneration | The amount of revenue minus remuneration | Bank statement, payment order, invoice, certificate of completion | |
| 90.2 | 44 | Write-off of expenses for the sale of goods | Expenses | Certificate of completion |
| 90.9 | 99 | Reflection of the financial result from the activities of the enterprise | Net profit | Accounting reference-calculation, Sales book |
Acceptance of goods for commission and their sale are carried out in accordance with the Rules for commission trade in non-food products, approved by Decree of the Government of the Russian Federation of 06.06.98 No. 569 (as amended on 22.02.01). In addition, it should be remembered that the sale of individual goods on a commission basis is regulated by special legislative acts (depending on whether the goods belong to a particular group).
When accepting goods for a commission, a commission agreement is necessarily drawn up, according to which one party - trade Organization(commission agent) accepts the goods on a commission for the purpose of selling them for a fee, and a citizen or organization (committent) hands over the goods to a trading enterprise for the purpose of its retail sale. The commission agreement fully regulates the relationship between the committent and the commission agent.
In addition, a list of goods accepted for commission is drawn up, which is an annex to the commission agreement. These documents are drawn up in two copies. The first copies of the contract and the list are handed over to the committent, the second copies, together with the commodity report, are transferred to the accounting department of the thrift store.
The commission accepts goods new and used, suitable for use, not requiring repair or restoration, meeting sanitary standards and requirements. The commission trade rules contain a list of goods not accepted for commission, which include goods withdrawn from circulation, retail which is prohibited or limited, goods that are not subject to return or exchange (perfumes and cosmetics; goods household chemicals; medicines; goods for the prevention and treatment of diseases at home; personal hygiene items; garments and knitted underwear, etc.).
Goods for commission are accepted:
from citizens upon presentation of a passport or other document replacing it, proving their identity;
from legal entities upon presentation of an invoice, drawn up and
issued in accordance with the established procedure to the authorized person of the enterprise, and his passport or identity document.
When goods are accepted for commission, a product label is attached to each product, and a price tag is attached to small inexpensive items (watches, beads, brooches and other similar items) indicating the number of the document issued upon acceptance of the goods and the price. At the same time, a description of the condition of the goods is given (new, used, degree of wear, other main trade features, shortcomings are indicated), which is set out in the list of goods accepted for commission and the product label.
The price of the goods is agreed between the commission agent and the committent and is indicated in the list of goods accepted for commission, product label or price tag attached to the commission agreement.
Items accepted for commission in accordance with the list are recorded in the register (inventory), which is compiled in two copies, and transferred to the financially responsible person for sale. The financially responsible person, having accepted the things, signs both copies of the register (inventory). The first copy of the register (inventory) is subject to transfer along with the commodity report to the accounting department, the second remains with the financially responsible person.
If the goods, due to the fault of the commission agent, went on sale later than the next day after its acceptance, the commission agent pays the committent a penalty in the amount determined by the commission agreement, but not less than 3% of the amount due to the commission agent for each day of delay.
The principal has the right at any time to demand from the commission agent the return of the goods accepted for commission, but not yet sold, upon presentation of the commission agreement, passport or other document replacing it, proving the identity, reimbursing the commission agent for the costs of storing the goods.
When returning a thing, the committent signs its receipt on the reverse side of the list of goods accepted for commission, which simultaneously indicates the amount received from him for the storage of this thing.
The contract, the list with the committent's receipt of the item and the product label remain with the financially responsible person and, according to the register (inventory), are submitted with the product report to the accounting department.
The storage fee is registered on a separate counter cash register.
The cashier daily draws up an income statement for the money received for the storage of things. At the end of the day, the results of this statement are checked against the readings of the counter of the cash register. For the total amount received from the principals for the storage of things, an incoming cash order is issued.
The receipt sheet is signed by the manager, cashier and accountant and, together with the receipt cash order, is attached to the cash report.
Withdrawal from the sale of items is documented by an appropriate act drawn up by representatives of the commission agency (head, accountant, financially responsible person), with the obligatory indication of the reasons (return to the committent, repair, dry cleaning, markdown, etc.). The order and size of the markdown of goods accepted for commission are agreed upon by the commission agent and the committent at the conclusion of the commission agreement. The method of notifying the committent of the upcoming call and the timing of his appearance are determined by agreement of the parties. If the committent refuses to depreciate, the goods are returned to him with compensation to the commission agent for the costs of storing the thing, if this is provided for by the contract. The evaluation of goods is reflected in the list of goods accepted for commission, product label and price tag attached to the contract. The markdown of things is documented by a markdown act (see below), drawn up by the commission agent in one copy, and is recorded in the list of goods accepted for commission. At the same time, the product label attached to the item shall contain new price and the date of the markdown.
The markdown act is transferred by a financially responsible person with a commodity report to the accounting department, where, on the basis of the act, a mark is made on the markdown of the thing in the list (second copy), accounting card and turnover sheet.
When selling a thing, the commission agent writes out a sales receipt, in which
the number of the product label of the item being sold, its name and selling price are indicated.
The check is handed to the buyer for presentation to the cashier and payment for the item.
The cashier, having received money from the buyer, knocks out on the cash register cash receipt and transfers it to the buyer along with a sales receipt, on which he puts the stamp "Paid".
Sales receipts with the stamp "Paid" are recorded in the register of contracts and lists. If the items accepted for commission are partially sold, for settlements with the committent, a certificate of sale of items accepted for commission is drawn up, which indicates the contract number, the name of the goods sold, their quantity and the amount payable.
The register (inventory) and the certificate are compiled in two copies, their results are compared with the indicators of the cash register and the cash report. Sales receipts with their register (inventory) and certificate are attached to the sales report and transferred to the accounting department.
After the sale of things, contracts and lists (second copies), certificates filled out and signed by an accountant, according to registers drawn up in two copies, with an order from the commission agent to pay money, are transferred to the cashier against receipt of the cashier on the second copy of the register. Prior to settlement with the committent, contracts, lists and certificates are stored in the cash desk file cabinet.
The payment of money to the committent for the sold item shall be made not later than on the third day after its sale.
To receive money, the committent presents the cashier with an agreement, a list and a passport or other document replacing it, proving his identity. At the same time, the committent signs the contract (on the second copy) and the cash order. At the request of the committent, the money received from the sale of goods can be transferred by the commission agent by bank transfer through banking institutions.
If the commission agent concludes a transaction on terms more favorable than those indicated by the committent, the additional benefit is divided equally between the parties.
In case of partial sale of items accepted for commission, the payment to the committent is made on the basis of the certificate-order of the commission agent after reconciliation of the data with the registration card (see below); at the final settlement, the contract and the list are transferred to the cashier.
An agreement, a list, a certificate, an expense cash warrant are submitted with a cash report to the accounting department. After checking the cash report, the accountant affixes the stamp “Redeemed” on the contract and certificate.
Every day, financially responsible persons draw up a commodity report in two copies, one of which is handed over to the accounting department against receipt on the second copy.
The relevant documents are attached to the commodity report submitted to the accounting department: contracts and lists for accepted items with their register (inventory); register (inventory) for the return of things to consignors; product labels; sales receipts with a cash desk stamp "Paid" for sold items with their register (inventory); references; acts of markdown and removal from the sale of things.
Accounting for goods accepted for commission is kept on the off-balance account 004 "Goods accepted for commission", the sale of goods is reflected on account 90 "Sales", settlements with principals - on account 76 "Settlements with various debtors and creditors".
Analytical accounting of goods is carried out for financially responsible persons, individually for each item, and settlements with principals - for each principal.
For analytical accounting of goods and settlements with consignors, commission agreements, lists of goods accepted for commission, and registration cards are used.
To account for the movement of goods accepted for commission and settlements with consignors, the accounting department, on the basis of commodity and cash reports, as well as contracts and accounting cards, maintains a turnover sheet, which is compiled monthly.
The amounts received from consignors for the storage of things are reflected in profit on account 91 "Other income and expenses".
The acceptance of goods under a commission agreement is documented by the following entry:
Dt 004 "Goods accepted for commission".
The write-off of sold, returned goods, as well as the markdown of goods is reflected in the posting:
Kt 004 "Goods accepted for commission".
The receipt of cash at the cash desk from the sale of goods accepted for commission (at sales prices) and for storage is recorded by the accounting entry:
Dt 50 "Cashier"
Kt 90 "Sales", sub-account 1 "Revenue" - for the amount of proceeds from goods sold;
Kt 91 "Other income and expenses" - in the amount of payment for the storage of goods.
VAT must be charged on goods sold:
Dt 90 "Sales", subaccount 3 "VAT"
The write-off of circulation costs is fixed by the entry:
Kt 44 "Expenses for sale".
The accrual of money to consignors for goods sold is reflected in the posting to the cost goods sold at selling prices less commission:
Dt 90 "Sales", subaccount 2 "Cost of sales"
Kt 76 "Settlements with different debtors and creditors".
The payment of money to consignors is reflected in the usual manner:
Set 50 "Cashier"
Kt 51 "Settlement accounts".
Comparison of debit and credit turnovers on sub-accounts of account 90 reveals financial results from the sale of goods, which is written off by the final turnovers as follows:
D-t 90 "Sales", sub-account 9 "Profit / loss from sales"
Kt 99 "Profit and Loss".
In addition, the committents are paid a penalty for the delay in the payment of funds and the receipt of goods in shopping room for sale (in the amount previously determined in the commission agreement), which relates to non-operating losses:
Dr. 91 "Other income and expenses"
Kt 50 "Cashier".
In accordance with the Tax Code of the Russian Federation, income tax must be withheld from citizens individuals at a rate of 13%. The tax withholding operation is recorded as:
Dt 76 "Settlements with different debtors and creditors"
Kt 68 "Calculations on taxes and fees".
It should be noted that shortages and damage to goods identified in the process of commission trade are reflected in the accounts in the usual manner.
The Office of Rospotrebnadzor often receives questions from consumers and entrepreneurs about the relationships arising from commission trade.
Rules for commission trade in non-food products, approved by the Government Decree Russian Federation dated June 6, 1998 No. 569 (last revised), developed in accordance with the Law of the Russian Federation "On the Protection of Consumer Rights" and govern the relationship between the commission agent and the committent under a commission agreement, as well as between the commission agent and the buyer in the sale of non-food products, taken to the commission.
In accordance with these Rules, a commission agent is understood to be an organization, regardless of organizational - legal form, and individual entrepreneur who accept goods on commission and sell these goods under a retail purchase and sale agreement (hereinafter referred to as the agreement).
A consignor is a citizen who delivers goods on commission for the purpose of selling the goods by a commission agent for a fee.
The buyer is understood as a citizen who intends to purchase or acquires or uses goods solely for personal, family, household and other needs not related to the implementation entrepreneurial activity.
Question 1. What kind of goods can be accepted for commission?
Answer: By agreement between the commission agent and the committent, new and used non-food products. Goods for commission are accepted from citizens of the Russian Federation, foreign citizens, stateless persons.
Goods not accepted for commission:
- which, in accordance with the legislation of the Russian Federation, are withdrawn from circulation;
- the retail sale of which is prohibited or restricted;
- goods that are not subject to return or exchange for a similar product of a different size, shape, size, style, color or configuration, namely goods for the prevention and treatment of diseases at home;
- personal hygiene items;
- perfumery and cosmetic products;
- garments and knitted underwear;
- hosiery;
- articles and materials in contact with food polymer materials, including for single use;
- household chemicals;
- medicines.
Vehicles (cars, motorcycles and other types of motor vehicles), numbered units for them, both domestic and foreign, subject to state registration in accordance with the procedure established by the legislation of the Russian Federation, are accepted for commission if there are documents certifying the ownership of vehicles and units for them, their deregistration in connection with the sale, as well as if there is a temporary registration plate "transit" issued to vehicles by authorized government bodies.
Vehicles registered in other states and temporarily imported into the territory of the Russian Federation by citizens are accepted for commission if they have vehicle passports issued in the prescribed manner customs authorities Russian Federation.
Question 2. How should the acceptance of goods for commission be formalized?
Answer: Acceptance of goods for commission is formalized by drawing up a document (commission agreement, receipt, waybill and other types) signed by the commission agent and the committent, which must contain the following information:
- document number, date of its compilation;
- the name and details of the parties (address, current account, telephone number of the commission agent, passport data or data of another document proving the identity of the committent);
- Name of product;
- the degree of wear and defects of the used goods;
- the price of the product;
- the amount and procedure for paying the commission;
- conditions for accepting goods for commission;
- the procedure for carrying out and the size of the markdown of goods;
- the timing of the sale of goods before and after its markdown;
- conditions and procedure for the return to the consignor of goods not sold by the commission agent;
- conditions and procedure for settlements between the commission agent and the committent;
- the amount of payment for the expenses of the commission agent for the storage of goods accepted for commission, if, by agreement of the parties, these expenses are subject to reimbursement.
The type of document is set by the commission agent independently.
If several goods are handed over for commission, their names and prices may be indicated in the list of goods, which is an integral part of the document that formalizes the acceptance of goods for commission.
This document is drawn up in two copies. The first copy is handed over to the committent, the second remains with the commission agent
Goods for commission are accepted from citizens upon presentation of a passport or other identification document.
Question 3: Some items sold in thrift stores have a label, others do not. Is it necessary to have a label on commission goods and what should be indicated in it?
Answer: When goods are accepted for commission, a product label is attached to it, and for small items (watches, beads, brooches and other similar items) - a price tag indicating the number of the document issued upon receipt of the goods and the price.
The list of goods accepted for commission and the product label contain information characterizing the condition of the goods:
- new;
- second-hand;
- degree of wear;
- main trademarks;
- product defects.
With regard to vehicles accepted for commission, this information includes:
- an identification number;
- stamp,
- vehicle Model,
- name (type),
- year of issue,
- engine number, chassis (frame), body (trailer),
- registration plate "transit",
- body color (cabin),
- mileage according to the speedometer,
- series and number of the vehicle passport,
- in relation to a vehicle imported into the territory of the Russian Federation, the number and date of the document confirming its customs clearance in accordance with the legislation of the Russian Federation shall also be indicated.
The list of goods accepted for commission and the product label are signed by the commission agent and the committent.
Question 4. The product was handed over to the thrift store 3 days ago, but has not yet appeared on sale. How long does it take for the goods accepted for commission to go on sale?
Answer: The product accepted for commission must go on sale no later than the next day after its acceptance, except for weekends and public holidays.
In the event of a delay in the receipt of goods for sale due to the fault of the commission agent, the latter shall pay the committent for each day of delay a penalty in the amount of three percent of the amount of remuneration. By agreement of the parties, a higher amount of the penalty may be established.
Question 5. Consumer M. purchased a vacuum cleaner in a thrift store, for which, according to the seller, the warranty period has not yet expired, but did not provide documents confirming this.
Answer: When selling goods with a warranty period, if it has not expired, the buyer receives the warranty card received from the committent, technical passport, service book or other document replacing it, confirming the buyer's right to use the remaining warranty period.
Question 6. Consumer B. purchased an electric stove in a thrift store, but after 3 months found that the stove was out of order (the oven does not heat up). What can the consumer do in this case?
Answer: The buyer, to whom the goods of inadequate quality were sold, if its shortcomings were not specified by the commission agent, has the right, at his choice, to demand:
- replacement for a product of a similar brand (model, article);
- replacement for the same product of another brand (model, article) with the corresponding recalculation purchase price;
- proportional reduction of the purchase price;
- immediate gratuitous elimination of defects in the goods;
- reimbursement of expenses for the elimination of defects in the goods.
In this case, the buyer has the right to demand also full compensation for losses caused to him as a result of the sale of goods of inadequate quality.
Claims for the elimination of defects or for the replacement of goods specified in paragraphs two and five may be presented by the buyer, unless otherwise follows from the nature of the goods or the nature of the obligation.
Instead of presenting these requirements, the buyer has the right to refuse the purchased goods and demand the return of the amount of money paid for the goods.
In this case, the buyer, at the request of the commission agent and at his expense, must return the received goods of inadequate quality.
A new product with defects that were not discovered when it was accepted for commission and identified before being sold (transferred) to the buyer is removed from sale and returned to the committent, unless it is proved that the defects arose through the fault of the commission agent, without paying the commission agent's expenses for storing the goods. By agreement of the parties, a different procedure for the use of this product may be determined.
Question 7. Can the store independently discount the goods accepted for commission?
Answer: The order and size of the markdown of goods accepted for commission are agreed upon by the commission agent and the committent at the conclusion of the commission agreement.
If the committent refuses to discount the goods, the goods are returned to him with compensation to the commission agent for the costs of their storage, if this is provided for by the contract.
The evaluation of goods is reflected in the list of goods accepted for commission, product label or price tag attached to the contract
Question 8. Citizen T. handed over a furniture set to a thrift store, which was sold, almost immediately, but he has not been able to receive money for the sold goods for 3 months already. What are the terms for paying the money to the consignor?
Answer: The money for the sold goods is paid by the commission agent to the committent not later than on the third day after the sale of the goods. The payment of money for the goods sold, as well as the return of the goods accepted for commission, but not sold, are made upon presentation by the committent of a document confirming the conclusion of the commission agreement, a passport or other document proving the identity of the committent. At the request of the committent, payment to him of money for the sold goods can be made by the commission agent by bank transfer through credit organizations.
Question 9. Can a commission item be sold at a price higher or lower than that agreed with the committent?
Answer: In the case when the commission agent made a deal on terms more favorable than those specified by the committent, the additional benefit is divided equally between the committent and the commission agent, unless otherwise provided by agreement of the parties.
The commission agent who sold the goods at a price lower than agreed with the committent is obliged to compensate the latter for the difference, unless he proves that he was not able to sell the goods at the agreed price and selling at a lower price prevented even greater losses. In the case when the commission agent was obliged to request the committent in advance, the commission agent must also prove that he was not able to obtain the prior consent of the committent to deviate from his instructions.
Commission trading is a form of sale of goods in which the transaction is concluded on behalf of an intermediary. The results of the completed operation are sent directly to the previous owner of the item. The benefit of such cooperation for the intermediary is to receive a predetermined remuneration. Sometimes a specific amount is set immediately, sometimes a percentage of the price for which the object was sold is assigned.
Both you and us
Currently, the organization of commission trade is a widespread practice in various powers on the territory of our planet. As commission agents, such enterprises are usually observed that have already been able to create for themselves good reputation as reliable market participants. Principals who have not yet gained publicity may be quite favorable conditions enter into a transaction for the sale, purchase of products, using the services of a commission agent.
There is a wholesale and retail commission trade. The first option is the most relevant for industrial enterprises. If a company has a surplus inventory of a product and needs to quickly sell stocks, it is most convenient to enter into a deal with such an intermediary. This option will be most profitable when selling a standardized product. An intermediary who concludes deals on a wholesale scale often additionally plays the role of a supplier for an industrial facility, since it is precisely in this way that legal entities it is easier and more profitable to purchase from agriculture a commodity used as an industrial raw material.
I don't need so much
A thrift store may engage in retail transactions. At such a point, it is equally possible to purchase goods that have already been used, and made new products. Often, outlets take for sale raw materials produced in agriculture, finished products. The practice of cooperation according to this logic is widespread among cooperatives, markets, and collective farms. Individual private traders supply the product they have grown and produced, which is sold in an organized manner, for which the intermediary receives a certain percentage as a reward.
Work - only officially
In order to avoid misunderstandings, attempts to violate the established conditions, a commission trade agreement is concluded. All aspects of the relationship between the parties making the transaction will be subject to the document. The commission agent assumes obligations for the operation in accordance with the order of the committent. There is some remuneration for this. One agreement may refer to several transactions. These are carried out on behalf of the commission agent, but material support is the responsibility of the committent.
The rules for trading in commission goods require the fulfillment of all obligations assumed by the parties and declared by the signed agreement. The commission agent indicates that he plans to conclude the transaction on such terms that are most beneficial for the client. If it was possible to sell the product for an even higher price than was agreed by the committent, the profit in excess of the planned one should be divided between the participants in the transaction. If the parties are interested in another mechanism for channeling profits in excess of what was predicted in advance, this can be indicated when concluding an agreement in the documentation.
Everything is spelled out
In order for commission trading to meet the requirements and expectations of all interacting parties, at the stage of agreeing on the rules for concluding a transaction in relation to the goods, they stipulate the time frame for carrying out the operation. You can specify specific dates or the number of days from the date of the actual transfer of the product to the store, or you can even state that there is no deadline at all. Another option is to consciously refrain from mentioning this fact, which is equivalent to indicating the contract is open-ended.
The current rules of commission trading allow an indication as to which site, territory, and address the transaction should be implemented. If this form suits everyone, the contract is concluded without mentioning this condition. The commissioner retains the right to conclude an additional agreement with a third party in order to transfer the product to him according to the logic of the subcommission. This is impossible if the primary contract contains a ban on delegation of authority. When transferring obligations and the product to the committent, the entire responsibility lies with the commission agent. It does not matter who performed the operation - he or the subcommissioner. With regard to a third party, the commission agent becomes a committent with the obligations and rights arising from this.
Responsible approach
In order for the commission trade to be successful, it is necessary to have all the goods intended for sale in the access area, preferably in the store. Therefore, it is important to consider in advance the availability and equipment storage facilities, designed not only for the long-term finding of sufficiently large volumes of products, but also designed in such a way that it is convenient to receive and ship positions, sell, and, if necessary, process. Such a format for the sale of goods assumes that the commission agent is responsible for the entire accepted product and must take care of it, store it under the conditions required for a particular item.
The rules of the commission trade of the Russian Federation allow lending to the client, the provision of additional services, but strictly under the responsibility of the commission agent. The store can provide services in the form of regular transmission of information, market information, help to conclude contracts with transport companies and assist clients in other ways.
How do you feel more comfortable?
The easiest way is to keep a record of goods in the commission trade, when all products are in front of the eyes of the commission agent, but in each individual case it is possible to agree with the consignor in such a way that the items will be directly shipped to the client from the warehouse of the primary supplier. IN Lately this practice is becoming more and more widely used, as the accounting operation is carried out through electronic systems. Businesses that are constantly collaborating can create a common database, which makes the calculation process much easier and the chance of errors is reduced to a minimum. On the other hand, a customer purchasing multiple items from different consignors may be dissatisfied with having to get different products at different addresses.
It is most profitable to organize commission trade through a consignor's warehouse when the store provides commission services for large products, goods that require large space for placement or expensive equipment to ensure adequate storage conditions. Often the situation develops in such a way that only the provision of conditions at a price is comparable to or exceeds the benefits from transactions, so the commission agent cooperates with the committent using its storage capabilities.
What about money?
According to the rules of commission trading, already at the stage of concluding an agreement between the supplier and the commission agent, it is necessary to decide how the remuneration will be calculated, how it should be transferred, and in what form financial amounts should be transferred. A whole complex of important factors plays a role, of which the most significant is the variety of products intended for sale.
As can be seen from world practice, trading in commission goods with the lowest percentage of profit for a commission agent is the sale of a simple, homogeneous product that does not have technically complex elements or structures. This includes raw materials. If the product belongs to the category of complex goods, you can expect decent commissions, but the costs associated with operations will be higher. In any of the options, there is a chance that the commission agreement will be unfulfilled for reasons that the committent cannot influence. In such a situation, the commission agent retains the right to receive remuneration and reimbursement of expenses associated with the arrangement.
Current Approach
Recently, the rules of commission trade in non-food products have been of the greatest interest, since this particular area of \u200b\u200bproduction is especially widely in demand among the general population. From the current standards established at the federal level, it follows that according to this logic, it is possible to sell not only new products, but also those that have already been used before. The main condition is a sufficient level of quality, that is, the product must be suitable for further use for its intended purpose. They only accept items that do not require repair or restoration. All products must meet hygienic standards, sanitary conditions, safety requirements regarding the health and life of the end user. Acceptance cannot be refused solely on the basis of wear and tear of the product, if it is still suitable for its main purpose.
The law does not allow such trade in commission goods, the object of which is objects prohibited for free distribution, as well as objects withdrawn from circulation from ordinary citizens. It is necessary to take into account all the norms of laws that are relevant at the present time.
About restrictions
When commission trading, the following information should be taken into account: in no case should a weapon (service, combat) be taken from an interested client for its further sale. The restriction also applies to uniforms in a special form, equipment designed for the army, and other military products.
If the committent offers gas equipment for sale, it can only be accepted if there is documentation confirming the completion of the certification procedure. Certificates must be issued exclusively by specialized services responsible for the gas industry.
Expensive-rich
When organizing commission trade, it is also necessary to take into account the fact that it is forbidden to sell animal skins through this format if they do not have a manufacturer’s mark on them, as well as various items related to jewelry. These are raw stones, certified precious metal ingots and precious metal products that are not sealed with a hallmark. It is impossible to accept from legal entities products made of precious metals, precious stones, amber, bog oak. The law provides for a ban on the sale through commission shops of processed, faceted precious stones that are not fixed in any product, as well as medals, orders, tokens, signs made from precious metals.
The current laws establish restrictions on cooperation with consignors who are trying to submit for sale through a thrift store intended for medical use products, medications and underwear stamped by any enterprise, other legal entity.
Safety first
All legal types of commission trade in our country involve the acceptance from interested parties only of such goods that do not pose a danger to a potential buyer. This imposes restrictions on certain categories of non-grocery products. For example, you can not bring to the store underwear and clothes intended for children from birth to preschool age, as well as toys made for babies three years of age or younger. The only exceptions are items packed in sealed protection.
It is forbidden to accept transport from the public for sale if fake documentation is attached to it, allegedly confirming registration. Similar restrictions apply to transport, visual inspection which gives grounds to suspect a change in individual numbers. If the goods were brought by a minor citizen aged 8-15 years, items can be taken from him only with the official consent of the guardian, parent, adoptive parent.
Everything is official
In order to process the acceptance of the product from a private person correctly, the representative of the thrift store is obliged to require a passport or other form of document proving the identity of the applicant. If a legal entity is interested in concluding a transaction, it is necessary to check the correctness of the execution of the representative's power of attorney and a complete list of invoices. Documents must be correctly filled out, issued in accordance with the current federal rules of office work.
If the product is presented by the primary seller as new, the representative of the thrift store is obliged to check the availability of certificates for it, as well as to clarify the very fact of successfully passing the mandatory certification declared by law. The area of responsibility of the committent is the provision of accompanying documentation proving safety, compliance with accepted standards.
Financial aspects
The current legislation establishes the taxation of commission trade as UTII. This is due to the belonging of this type of transactions to retail trade. In order to correctly calculate the amounts of taxes due for payment, the store's accounting department must keep records, prescribing in it all the amounts accepted for sale and sold products. To eliminate possible discrepancies, it is necessary to conclude an agreement with each committent, indicating in it all the positions intended for sale, as well as the conditions under which the store can conclude a deal with an interested buyer.
Often, one committent provides a retail outlet with many items for sale at once. The best option documentation of such cooperation - a standard contract, supplemented by an annex with complete list accepted products. The process of concluding an agreement is accompanied by the design of labels.
Everything is not just
By signing the sale agreement, the committent and the commission agent must come to an agreement on the value of the goods. Already at the stage of signing the agreement, the store representative must inform the client how great the offer is, the demand for the positions presented to them. This allows the consignor to determine the most favorable price for the product for him. The reward received by the point of sale is usually determined as a percentage of the price at which the position was sold.
Additionally, the agreement immediately prescribes the conditions for reducing the price and the timing of such an operation. With regard to one item, markdown is possible no more than three times. In a separate case, the commission agent may agree to continue trying to sell, reducing the price further, but the classic variant of cooperation is the return of products to the consignor after the third markdown. The client in such a situation must reimburse the seller for the costs associated with the storage of the name in the store. These amounts are negotiated at the stage of concluding an agreement.
What to do?
If the store is interested in the presented product and it does not violate the current legislation, after the conclusion of an agreement between the committent and the commission agent, compliance with all the formalities of the procedure, you can proceed directly to the sales process. On the day of acceptance or the next day, the commission agent is already obliged to put the product in the hall, where the product is available for viewing by potential buyers.
The area of responsibility of the commission agent is the compliance of the declared characteristics with the actual state of the product. To avoid misunderstandings, the current state is assessed already at the time of receipt of products from the consignor. A customer who has chosen a product for himself in a thrift store has no right to return it back. As an exception, new products with manufacturing defects that were not detected at the stage of accepting the product for sale from the committent. The buyer has only two days to return the position to the store with proof of his innocence. The principal receives the sums corresponding to those agreed upon in the transaction, not on the third day from the date of sale or earlier. Money is issued only if the person concerned has official identification documents and an agreement signed by the seller and the representative of the store.
Historical summary
The most active commission trade was in the period of the USSR. Numerous points across the country accepted manufactured goods to serve the population effectively: some had unnecessary items, others needed them, and some simply collected random purchases. Special interest commission points retail caused against the background of a lack of a variety of products in ordinary stores. To this day, some say that Soviet commission shops are not just a business of that time, but an expression of an entire era through the prism of social life.
To control operations, a system of rules was created that regulated the functioning of consignment shops. In such points of sale, it was possible to purchase not only used household items, but also completely new goods. The work of outlets was closely monitored by the State Trade Inspectorate. Already at that moment, it was forbidden to sell items if they were considered withdrawn from the circulation of citizens. It was unacceptable to sell materials for construction, production, equipment, machine tools through commission points.
Russian legislation provides for various commercial relations that may arise between two or more business entities. One of the varieties of such relations is commission trading. She offers the buyer non-food products. To regulate this type of activity, there are various legislative acts that allow a business entity to properly organize this process.
A commission includes such a type of trade in which the sale of goods that were in use or at least once passed into the hands of the consumer is carried out. The demand for such things is not very high. But, nevertheless, they are also of interest to a certain circle of buyers.
General provisions
Commission trade in non-food products should be carried out in accordance with the main regulatory act that regulates this species relations. It is the Decree of the Government No. 569, which was adopted on June 6, 1998. This document has a direct connection with the law that protects consumer rights.
Commission trading operates with some concepts, such as commission agent, committent and buyer. They are nothing more than the names of subjects participating in relations, which are regulated by the state. What do these concepts mean?
1. A commission agent is an individual entrepreneur or an organization that accepts things and items for commission. Further, their sale at retail is organized.
2. A consignor is a person who gives goods in order to sell them with the help of a commission agent. For such an operation, the latter receives a certain amount of remuneration.
3. Buyers include citizens who express their intention to purchase the goods offered by the commission agent or who are already buying them. This status is given to those who have no connection with entrepreneurship and acquire the thing they need for personal use.
Commission trade in goods in the Russian Federation is not limited to citizens of the country. Persons registered in the territory of another state, as well as those who do not have citizenship at all, can take part in it. Principals in this type of trade retain ownership of the products transferred by them. And this situation takes place until the item is purchased by the buyer.
In the civil legislation of Russia there are separate rules providing for a slightly different procedure for the sale of goods. They say that the commission agent should be responsible for maintaining the consumer qualities of the goods. In addition, his duties include the use of special signs informing the buyer about the address and mode of operation, as well as the name of the organization. Such requirements are also put forward for individual entrepreneurs.
Receipt of goods
According to the current legislation, the process of transferring products from the committent to the commission agent requires the execution of an appropriate document. It can be a contract or an invoice, a receipt, etc. The completed document must be signed by both parties (the commission agent and the committent) and include the following information in its text:
The number of the relevant agreement and the date it was written;
- name, as well as full details of the parties (for the commission agent this is the address, phone number and current account, and for the committent - the data of his passport or other document that proves his identity);
- the name of the goods transferred to the commission;
- the percentage of wear, as well as the shortcomings of a thing that was in use;
- the cost of the subject of sale;
- the amount and sequence of payment of remuneration due to the commission agent;
- the conditions under which the goods are accepted;
- the procedure for the markdown and its size;
- the timing of the sale of things before the markdown and after it;
- conditions, as well as the sequence of return of unsold goods;
- procedure and terms of settlements between the parties;
- subject to reimbursement of the costs of the commission agent for the storage of the transferred goods after accepting it for commission - the amount of their payment.
In addition to the points listed above, the legislation allows the use of additional descriptions of the conditions, which in no way should violate the rights of the committent. What document these commercial relations will be formalized with is determined by the commission agent, reflecting such a decision in a local regulatory act.
In the event that several goods are handed over for a commission at once, their price and name may be indicated in a separate list, which will become an integral part of the main document, drawn up in two copies. The first of them must be handed over to the committent, and the second will remain with the commission agent.
Sales of vehicles
Commission trade in cars, motorcycles and other types of motor vehicles, which is subject to state registration in the manner prescribed by law, is carried out only if the committent confirms the ownership of it. Besides, vehicle must be deregistered in connection with its sale, and also have a registration temporary sign "transit", which is issued by authorized state bodies.
The rules for commission trade in vehicles temporarily imported into the territory of Russia allow commission trade in them only if there are passports for this equipment, which are issued by the customs authorities of Russia.
Implementation of certain types of items
Trade in secondhand goods that are classified as antiques can only be carried out in accordance with the main Rules. At the same time, the requirements reflected in the legislation of the Russian Federation governing the sale of antiques must be observed.
The rules for trading in commission goods do not prohibit the acceptance of goods made of precious stones and precious metals for commission. However, at the same time, the requirements reflected in the Sale Rules must be complied with. certain types goods that were approved by Decree No. 55 of January 19, 1998, issued by the Government of the Russian Federation.
The rules of the commission trade in non-food products do not prohibit the commission and further sale of civilian weapons. Such relationships are regulated federal law"On weapons" and some other regulations, which reflect the rules for the circulation of ammunition and civilian weapons on the territory of Russia.
Gas stoves, as well as cylinders for them, can be accepted for commission. But at the same time, the committent must have the appropriate document. He will confirm their suitability for use for technical purposes. Such a document is issued by the gas service.
Items not accepted for sale
The rules of commission trading impose some restrictions on the items that can be sold by the commission agent. So, he should not accept the following goods:
Withdrawn from circulation;
- having restrictions or a ban on retail sales;
- things and items that are not subject to exchange or return for similar, but different sizes and shapes, colors and dimensions, styles and equipment;
- employees for the treatment of diseases and their prevention at home;
- are items of personal hygiene;
- related to the categories "hosiery", as well as "knitted and sewing underwear";
- which are materials made of polymers for food storage, including those intended for single use;
- being medicines;
- related to household chemicals, as well as to perfumery and cosmetics.
Registration of goods by a commission agent
Once an item has been accepted for sale, it must have a label attached to it. If small items, such as brooches, watches, beads, etc., are to be sold, the number of the document that was issued upon their acceptance is indicated directly on the price tag.
The product label, as well as the list of accepted goods, reflects information characterizing the condition of the goods. This may include the following information:
New or used item;
- existing defects of the goods;
- degree of wear;
- trademarks of the subject of trade.
If vehicles were accepted for commission, then such information should include:
Name of the model and brand of the vehicle;
- an identification number;
- name of the vehicle;
- year of issue;
- engine, frame and chassis numbers.
If the vehicle was imported into the territory of the Russian Federation, then the label should contain information about its customs clearance. After drawing up the list of goods, it must be signed by both the committent and the commission agent. Two signatures are also provided on the label.
In the event that a product passes a commission that requires information about its compliance with the necessary requirements, service life or shelf life, but such information is not available, the commission agent will need to indicate this to the buyer when making a sale.
All goods for sale are accepted only upon presentation by a citizen of a passport or other document that serves as an identity card.
Rights and obligations of the parties to the transaction
The commission agent, with the consent of the committent, may provide him Additional services. They relate to the assessment and acceptance of goods at home, as well as the delivery of large items to the store, etc.
The principal has the right to refuse to execute the signed contract at any time. In this case, this order is simply canceled. In this case, the commission agent has the right to claim compensation for losses that were caused by the termination of the contract. The committent is obliged, within the time limits that were specified in the document signed upon acceptance of the goods for commission, and if such is not indicated, then immediately, dispose of the property held by the commission agent. If this did not happen, then the items and things can be deposited with third parties. Payment will have to be made by the consignor. Also, the commission agent has the right to sell the remaining goods on terms, possibly more favorable for partners.
The amount of remuneration and the value of the goods
Determining the amount to be indicated on the price tag is an important point in the relationship between the commission agent and the committent. In such cases, you need to adhere to the basic rule, which says that there should not be any restrictions. Partners agree on the sales price individually.
Regarding the remuneration of the commission agent: he receives it in any case, whether the goods are sold or not. However, when drawing up a contract, it is also possible that the amount of monetary compensation is not clearly reflected. In such cases, it is determined based on generally accepted indicators that exist in this area.
Carrying out sales
Trade in commission goods is not carried out without price tags and other elements that contribute to the formation of a general idea of the characteristics of the products offered. This is the main requirement of the sale. What should I pay attention to during commission trading? It should be borne in mind that the sale should be organized the very next day after the goods were accepted for commission. Otherwise, the committent will have to receive a penalty from the partner. As a rule, its size is 3% of the amount of remuneration. However, a more serious value may be established in the concluded contract.
There are other rules:
The goods can be sold only on the terms that the partners consider to be the most favorable for themselves;
- the criteria for the most favorable conditions for sale are determined by the committent, taking into account standard rules that are generally accepted for a particular segment;
- standard rules may not be used at all if it is beneficial for the partner and he cannot coordinate his actions for objective reasons, informing the committent later when he is in touch.
Commission trading also provides for the return of the product to the consignor if, after acceptance, certain defects were found in it. At the same time, it should be borne in mind that the interaction between the parties to the agreement will depend on the agreement they have adopted, which must necessarily be based on the Civil Code of the Russian Federation. Only in this case, both the commission agent and the committent can be sure of the protection of their rights.
Control and compensation
So, the final stage of the concluded deal is coming. After the sale of the goods, the commission agent must carry out the calculation. But problems often arise at this stage, especially if the contract does not contain a certain amount of remuneration or there is no description of the method of transferring the amount due to the commission agent.
Often, errors also appear when accounting for commission trading with a commission agent manually. This also causes criticism from the partner. What to do to prevent similar situations? It is desirable that the partner accepting goods for sale use the 1C program for commission trading.
Upon completion of the transaction, the committent must pay the commission agent the remuneration itself, as well as the amount of additional costs that arose during the execution of his order.
However, there are other cases as well. For example, when the transaction ends with the non-performance of the contract due to the fault of the committent. In this case, in addition to the remuneration due, the commission agent has the right to receive compensation.
If, for one reason or another, the party accepting the goods for sale has refused to fulfill the contract, then it shall reimburse the costs that occurred before the moment of refusal.
Calculations of the amounts of money required for payment are made in the reports of commission agents. They are provided to the second party immediately after the fulfillment of obligations. The act of services rendered may also contain relevant information. Such a report must be accompanied by documents that prove the correctness of the contractor's calculations.
Accounting
The final buyer, acquiring the goods he needs, concludes a deal with a commission agent. It does not matter to him whether this thing is ordinary or handed over by the committent for implementation. But accounting for commission trade has some differences from the standard sale of goods. What is reflected in the balance sheet?
Commission trading postings have the following:
Upon receipt of the goods, its amount is reflected in the debit of account 004;
- after the sale (shipment) of the goods, the accountant performs an operation on the credit of account 004 and debit 62.1 in combination with the credit account. 76 or 60 (using the 1C program for commission trading on this stage TN or TTN must be printed);
- the preparation of the report by the commission agent is drawn up by postings to the debit account. 90 - credit c. 76 (60), as well as debit account. 90 - credit c. 68 for the amount of VAT due for payment to the budget (at this stage, commission trading is recorded by printing a commodity report, as well as an act);
- statements, fixing the receipt of monetary amounts, are made out by postings dt c. 51 - ct c. 62, as well as dt sc. 76 (60) - ct c. 51.
Implementing organizations
Commission shops are open all over Russia. The goods they sell are of interest to buyers. For example, Kuzbass Commission Trade LLC offers its customers household and audio equipment, Cell phones and computers, as well as components for modern gadgets. This organization carries out its activities in the city of Kemerovo and has its own official website, where you can get acquainted with its details, opening hours and the offered goods.
There is also a whole network of shops, which has the name "Commission Trade Center". IN outlets this organization is offered to purchase as new product, and used at the most affordable prices for the mass buyer.
Where does this chain of stores carry out commission trade? Novokuznetsk and Osinniki, Kaltan and Mezhdurechensk, Kemerovo and Myski, Kiselevsk and Prokopievsk, Leninsk and Belovo, Guryevsk and Kuznetsky are the cities where this organization operates.
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