What is an agency agreement under the simplified tax system in 2020 is specified in detail in Russian legislation. In particular, it displays many related nuances.

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In the event that an organization uses a simplified taxation regime in its activities, then during the formation of an agency agreement, it is necessary to build on special rules. Let's consider this issue in more detail.

General points

The agency agreement entails the need to know many nuances that make it possible to draw it up without any particular difficulties.

Basic concepts

Due to the fact that agents carry out activities of a legal nature, as well as other various operations, it is necessary to deal with the terminology “other”.

• implementation of various types of checks of the accepted goods;
• control over the dispatch of any cargo;
• operations of an actual or subject plan, and so on.

In the process of compiling the document in question, relations arise:

• directly between principals and agents;
• between the agents themselves and other third parties;
• between principals and directly third parties.

This nuance must be remembered to minimize the risks of various misunderstandings.

Making a deal

In the process of forming the document in question, it is necessary to refer to the generally accepted procedure regarding the form of the agreement and the transaction itself, since Russian legislation does not reflect special requirements.

The obligations of agents to provide various legal services on behalf of potential principals, in contrast to the rights of trustees, can only be fixed in agreements that are signed in writing.

In this case, there is no need for a notarized power of attorney. In the case of an oral agreement, the power of attorney is mandatory.

Operations of a legal orientation carry legal consequences:

• formation;
• amendments;
• annulment of any civil powers.

Actual actions do not carry any consequences. Based on this, agents can deal with issues:

• search for potential partners;
• collect meetings;
• analyze the market in order to find favorable terms of the transaction.

An agency agreement under the simplified tax system, the income of the principal may give him authority after the conclusion of the transaction.

However, this is possible on the condition that the services are provided directly on his behalf. Agreements of this kind cannot be reduced to standard agreements of commissions and various commissions.

During the period of drawing up the agency agreement, a subagency agreement may be additionally signed. In this case, all circumstances without exception can be assigned to third parties.

At the same time, the subagent does not have the right to organize such transactions on behalf of the direct principal, with the exception of situations that are stipulated in Art. 178 of the Civil Code of the Russian Federation.

Legal aspects

Features of the formation of an agency agreement are regulated by Chapter 52 of the Civil Code of Russia.
Terminology is detailed in Art. 1005 of the Civil Code of the Russian Federation.

It should be noted that the rights and obligations are affected by how the agreement is formed.

During the conclusion of a transaction with third parties on their own behalf at the expense of the money of the principals, agents are vested with all rights and obligations.

In such a situation, it is necessary to refer to Chapter 51 of the Civil Code of the Russian Federation - on the issue of the commission agreement.

If the transaction is concluded by agents with third parties at the expense of the financial resources of the principals, then all rights without exception belong to the latter - according to Ch. 49 of the Civil Code of the Russian Federation regarding the contract of agency.

Agency remuneration under the simplified tax system, incomes are established by the relevant agreement - on the basis of Art. 1006 of the Civil Code of the Russian Federation.

Agreement under the simplified taxation system

Additionally, you need to know about some important nuances. Let's consider them in more detail.

What an entrepreneur needs to know

Russian legislation does not prohibit entrepreneurs who use the simplified tax system to draw up contracts for the sale of real estate or other property under an agency agreement.

At the same time, it is necessary to pay attention to some important nuances in the formation of the document in question and the recognition of income and expenses.

They, in turn, are formed naturally during the execution of the agency agreement.

In particular, entrepreneurs need to pay attention to such nuances as:

The terms of the agreement in question are divided into several categories - basic and additional	It is customary to refer to the main subject, and to the additional - provisions regarding the amount and conditions for calculating remuneration
Required form to be displayed	Between agent and principal
Be sure to specify the scope of the agent's powers in accordance with the agreement	For example, some transactions can be made on behalf of the principal, and some - on behalf of the agent
Restrictions are required	Which can be imposed on each participant in the transaction

Additionally, you need to remember that if settlements with consumers are carried out with the participation of an agent under an agreement, then it becomes necessary to specify an additional period during which the agent undertakes to notify the principal of the crediting of funds.

Agent income

For example, according to the terms of the contract in question, the following contracts must be signed by agents:

• to organize an advertising campaign;
• at the behest of various cases of principals that are directly related to assignments;
• for the purchase of movable property.

A person has the right to choose income or profit as an object, which is reduced by costs.

According to Russian law, when establishing income, taxpayers on the simplified tax system must refer to the provisions of Art. 249 and 250 of the Tax Code of the Russian Federation.

This means that all the money that was received by the agent in the process of providing services under the agreement is not subject to inclusion in the single tax base.

The income (taxable) of agents on the simplified tax system will be remuneration. Tax payers under the simplified tax system use the cash option during the period of determining income.

In most cases, agents who sign a contract for the funds of the principals accrue a fee for themselves from the money that is provided to them for the execution of the agreement.

Due to this, all accruals to agents will act as income received from principals.

The agreement allows the possibility of displaying the fact that the agent must pay for his own funds, and in the future the amount is compensated. These types of expenses will act as income.

Nuances with VAT

Companies under the simplified tax system are not required to pay VAT. Based on this, in the process of providing services, they are not entitled to claim the right to charge such a tax on the cost price.

Agents under the simplified tax system also do not have the legal right to issue an invoice to the principals, which displays VAT, as well as keep a book of purchases and sales.

In such cases, companies that use the services of agents may experience various difficulties with input VAT on purchased goods with the direct participation of agents.

What to do in bad situations? The agreement must specify the Regulation, according to which the agents will continue to act on behalf of the direct principals.

Value Added Tax (VAT) is indirect, it is included in the cost of goods, works, services, property rights and presented to the buyer. Is it necessary to include VAT in a contract with a customer and how to avoid disputes with a counterparty, said Elena Vozhova, Senior Legal Counsel of the Legal Service Center.

When forming the terms of a payment agreement, everything depends on the taxation system used by the parties to the agreement (STS, OSN, other special regime), the correctness of accounting and the awareness of the parties about the rules and procedure for paying tax, as well as a clear indication in the contract of the obligations of the parties in terms of payment of VAT. Based on this, there are the following options for contracts.

Option 1. VAT in the contract is calculated separately and is indicated in the text along with the cost of goods, work, services, property rights. VAT is included in the contract. At the same time, both parties apply a common system of taxation. Accordingly, the buyer and seller stipulate in advance all the conditions for payment, execution of the agreement and their obligations in terms of taxation. In such a situation, the buyer knows the amount of VAT and, on the basis of the invoice presented to him, will pay the tax.

Option 2. The situation when one of the parties to the agreement applies a special taxation regime, for example, the simplified tax system. Then the contract makes reference to this fact. In most cases, there are no conflicts or disputes in such transactions, since initially everything is obvious: there is no obligation to calculate VAT, tax legislation does not provide for the requirement to allocate VAT as part of the contract price (see, for example, the letter of the Ministry of Finance of the Russian Federation dated June 1, 2016 No. 03-11-11/38624).

Option 3. The fact that one of the parties to the agreement has the right to receive a tax benefit (Article 145 of the Tax Code of the Russian Federation - exemption from the performance of taxpayer duties; Art. 149 of the Tax Code of the Russian Federation - the implementation of operations that are not subject to taxation) also implies the legal consequences set forth in option 2 The contracts also refer to preferential circumstances, but indicate the price of the contract as a whole. Additionally, it is recommended to request from the party that has a preferential taxation procedure documentary evidence (certificate of state registration of a legal entity, charter with the types of activities of the organization, other documents confirming the right to receive a tax benefit, exemption from taxation). However, it is not uncommon for there to be cases where there is no separate line in the contracts indicating the calculation of VAT and its amount.

Agreement without VAT

It happens that VAT is not specified in the contract at all. In this case, the seller is still obliged to present VAT to the buyer and pay it (clause 1, article 168, clause 1, article 173 of the Tax Code of the Russian Federation). However, here it is necessary to correctly calculate the tax and find out whether the amount of VAT is included in the contract or not. Depending on what the parties agree on, the formula for calculating the tax will be different.

If the companies decide that the tax is included in the price of the contract, then the formula will be:
Contract amount × 20/120 (or 10/110 - depending on the tax rate - Article 164 of the Tax Code of the Russian Federation) = VAT.

If the tax is considered in excess of the value of the agreement, then another formula must be used to calculate it:
Contract amount × 20% (or 10% - depending on the tax rate - Article 164 of the Tax Code of the Russian Federation) = VAT.

Thus, when calculating and presenting VAT for payment, it is necessary to analyze the terms of a particular agreement. In order to avoid ambiguity in the interpretation of the contract, it is additionally recommended to clearly formulate the conditions for the inclusion or non-inclusion of VAT in the contract at the stage of preparing its draft. Initially, companies must unequivocally decide whether to include VAT in the price of the contract or to pay tax on top of the price, as well as specify these conditions in detail in the contract. For payment of VAT, the seller may issue an additional invoice to the buyer for the amount of VAT in excess of the contract price. Sometimes firms enter into an additional agreement, with the help of which it is possible to resolve disputes regarding the inclusion of VAT in the contract and its payment by the buyer.

note

In order to avoid ambiguity in the interpretation of the contract, it is additionally recommended to clearly formulate the conditions for the inclusion or non-inclusion of VAT in the price of the contract at the stage of preparing its draft.

Elena Orlova, a specialist in the legal department of Sigma LLC, says: “Prior to the creation of our department, sales managers were involved in drawing up contracts in the company. In this regard, contracts with buyers were all in discord. If commercial conditions were read and corrected, then no one paid attention to accounting nuances. As a result, after some time, the chief accountant received a signed original contract, in which clients wrote whatever they wanted. Hence, there were problems in accounting, clarified declarations and disputes with the accounting departments of counterparties. Now, before signing contracts, we will definitely submit them for approval to the accounting department, so that accountants have the opportunity to make changes to tax conditions.”

price circumstances

I would like to emphasize that by the letter of the Ministry of Finance and the Federal Tax Service dated October 5, 2016 No. SD-4-3/ [email protected] clarifications were given on the issue of calculating VAT, if the price of the contract is formed without tax allocation. According to the position of officials, "the circumstances of the formation of the price of the contract must be established in each specific case on the basis of evidence in their totality and connection." In other words, the state bodies in their position confirm the need for a clear regulation of the procedure for accruing and paying VAT when drawing up agreements. As follows from paragraph 17 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of May 30, 2014 No. 33, when calculating the amount of VAT payable, it should be taken into account that, within the meaning of the provisions of subparagraphs 1 and 4 of Article 168 of the Tax Code of the Russian Federation, the amount of tax charged to the buyer when selling goods (works, services), transfer of property rights, should be taken into account when determining the final amount of the price specified in the contract and highlighted in the settlement and primary accounting documents, invoices as a separate line. At the same time, the burden of ensuring the fulfillment of these requirements lies with the seller as a taxpayer who is obliged to take into account such a sale transaction when forming the tax base and calculating the tax payable to the budget at the end of the corresponding period.

In this regard, if there is no direct indication in the contract that the price established in it does not include the amount of tax, and otherwise does not follow from the circumstances preceding the conclusion of the agreement, or other conditions of the contract, the courts should proceed from the fact that the presented the buyer is allocated the amount of tax by the seller as the last of the price indicated in the contract, for which it is determined by the calculation method

(Clause 4, Article 164 of the Tax Code of the Russian Federation). Thus, according to the conclusions of the court, if, based on the terms of the contract and other circumstances related to the conclusion of the contract, it follows that the price indicated in it is formed without tax, the application of the estimated tax rate provided for by paragraph 4 of Article 164 of the Tax Code is unreasonable.

If a company applies a simplified taxation regime, then when drawing up an agency agreement, you should be guided by special rules.

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We will analyze what general provisions the contract with agency orders and commission has, how it differs, how the provision of services is reflected in accounting.

Basic information

Knowing what they are will be useful to accountants and company management, because many have to use the services of agents or provide intermediary services to principals.

What is said about this in the legislation of the Russian Federation? How are transactions processed and what rights does each party have?

Definition

An agency contract is understood as an agreement in which one party (agent) performs actions of a legal or other nature on behalf of other parties (principals) for payment.

Agents conduct their activities on their own behalf (for the funds of the principals) or on behalf of the principal (for his own money).

Since agents carry out activities of a legal nature, as well as carry out other operations, it is worth defining what is included in the concept of “other”. This:

• conducting inspections of incoming products;
• control over the shipment of goods to recipients;
• actions of the objective and actual plan, etc.

When concluding an agency agreement, the formation of the following legal relations is expected:

• between principals and agents;
• between agents and third parties;
• between principals and third parties.

Making a deal

When drawing up a contract, it is worth focusing on the general procedure for the form of the transaction and the contract, since the legislation does not specify special requirements.

The obligations of agents to provide legal services on behalf of the principals, in contrast to the rights of attorneys, can only be fixed in contracts that are drawn up in writing.

There is no need to issue . When drawing up an oral agreement, it is necessary to issue a power of attorney without fail.

Actions of a legal nature entail legal consequences: the emergence, change, termination of civil powers. Actual actions do not entail any consequences.

Thus, the agent must search for a potential partner, organize negotiations, study the market in order to identify the most favorable conditions for the transaction.

All powers can be transferred to the principal after the transaction is concluded. Provided that the services are provided on behalf of the principal, then the powers will arise from the principal, bypassing agents.

Agency agreements are not limited to traditional and. When drawing up agency agreements, you can conclude and.

In this case, all obligations may be assigned to third parties. But at the same time, the subagent does not have the ability to organize transactions on behalf of the principals, except for those situations that are specified in.

Legal grounds

Features of drawing up agency agreements, actions based on them are stipulated in Russia.

If the amount is not specified, then the amount of remuneration is determined according to the tariffs for such types of services.

Unless otherwise described in the contract, the principal must transfer the amount to the agent within 7 days from the date of submission of reports for the past periods.

Both parties can create restrictions on the right in relation to each other (), if this is stated in the documentation.

In accordance with Art. 1007, paragraph 3 of the Civil Code, it is forbidden to establish provisions in agency agreements that will allow the sale of products, the provision of services and work to certain consumers or those consumers who live in a specified territory.

When executing contracts, agents must prepare reports on their activities to principals in accordance with the procedure specified in the document.

Otherwise, the report is provided as the conditions are met or after the end of the contract ().

The reports are accompanied by information on the costs incurred. If the principal has objections to the reporting of agents, then the principal has 30 days to inform about it.

Agency agreements under the simplified taxation system

Agency agreements under the simplified tax system are a frequent occurrence in the activities of enterprises that apply this taxation regime.

What nuances should be taken into account when drawing up a contract and fulfilling the conditions prescribed in it, with the object “income” and “income minus expenses”?

Agent income

For example, under the terms of the contract, agents must conclude contracts for the organization of advertising, for the conduct of business of principals, which are associated with instructions.

A person has the right to choose as an object profit or profit, which is reduced by expenses ().

According to the regulations of the Russian Federation, when determining profit, the taxpayer on the simplified tax system must rely on the provisions,.

This means that all funds received by the agent in the provision of services in accordance with the agency agreement cannot be included in the single tax base.

The income (which is taxed) of agents on simplified taxation will be considered remuneration. STS tax payers use the cash method when calculating profits.

Usually, agents that enter into contracts for the money of the principals collect a fee from the funds received to fulfill the contract.

Due to this, all payments (remuneration) to agents are the profit received from the principals.

The contract may indicate that the agent pays for the advertising campaign for personal funds, and then the amount is billed to the principals to reimburse the costs.

These funds will also be income. Fee amounts may be included in the amount of consideration paid by the principals.

For example, an agent ("Venus") works on a simplified system. An enterprise was created on August 1, 2005, an agency agreement under the USN (6%) with the Orion company was drawn up on August 15, 2005, according to which Venera must organize an advertising campaign.

12,000 were paid for the services. This amount is included in the funds (112,000 rubles) transferred in accordance with the terms of the contract.

Video: what happens if the USN does not pay quarterly

On August 19, 2005, Venera LLC paid 100 thousand for the posters produced. These figures will not be reflected in the Book of Profits and Expenses.

Payment to staff (August-September) - 800 rubles. Insurance - 224 rubles ((800 + 800) * 14 percent). Insurance - 3 rubles ((800 + 800) * 0.2 percent).

The payer, who has chosen income as the object, can reduce the single tax on the insurance premium, but not more than 50 percent.

The amount of tax for the 3rd quarter is 720 rubles (12 thousand * 6%), and 50 percent is 360 rubles. The amount of the contribution is less, which means that the single tax is reduced by the amount of insurance.

Payment:

720 - 224 = 496 rubles.

Agent costs

Simplified organizations use the cash method when maintaining cost accounting, if the object of taxation is income minus expenses ().

To determine the tax base for a single tax, agents on the simplified tax system must take into account the nature of the costs incurred. The agent on the simplified tax system (15%) must form a cost budget, which is associated with the implementation of the terms of the order.

Expenses are incurred from own funds, with periodic invoices issued to the principals for reimbursement of costs. Let's return to the example of an agency agreement for an advertising campaign.

Agents do not have the right to recognize the costs of advertising the products of the principals as part of the costs, which are taken into account when calculating the amount of the single tax, if, according to the contract, they must be reimbursed.

Nuances with VAT

Organizations on the simplified tax system do not have to pay VAT (), which means that when providing services, they do not have the right to charge such a tax on their price.

Agents on the simplified tax system also cannot issue principals, where VAT is allocated, conduct and.

In such situations, enterprises that use the services of agents may have difficulty with input VAT on purchased products with the participation of agents.

What to do? There must be a clause in the contract that the agents will act on behalf of the principals.

Contractors will be able to submit invoices to principals, who will deduct value added tax on the services of agents.

If agents act on their own behalf, the contractor must issue an invoice to the names of agents () within 5 days.

Then another invoice will be issued to the principals, the basis for which was the document received from the contractor.

It is not necessary to register such documentation in the Book of Sales and Purchases ().

Reflection of agency agreements in accounting (postings)

In the accounting of agents, the revenue associated with the services of an intermediary nature is considered profit from ordinary operations ( - ).

Such amounts are reflected using account 90 (realization is reflected), sub-account 90-1 (by revenue).

Account 76-5 is also used here for settlements with debtor and creditor companies, a subaccount for settlement with principals.

The following accounts are also used:

All transactions are divided into the following groups:

• contracts with the buyer for the sale of products.
• agreements are concluded with the supplier of material assets for the principals.

The specifics of accounting also depend on the subject of the contract. In accounting, revenue is reflected only after the agent's report on the performed duties in accordance with agency agreements is received.

The report will be a confirmation that all the conditions for recognizing revenue in accounting are met, which are indicated in clause 12 of PBU 9/99:

• the enterprise can receive such revenue, which is confirmed by the provisions of the contract;
• the amount of revenue is determined;
• there is confidence in the increase in economic benefits when performing a certain operation;
• ownership of the goods is transferred from the company to the buyers;
• costs are determined.

The Principal uses the following accounts:

Check	Content
45	For shipped products (when transferring goods, the amount is transferred from Kt 41 to Dt 45)
Account 90, sub-account 90-1	When purchasing ownership of the product by the buyer
Dt 90 subaccount 90-2 Kt 45	Sales and their cost, as well as products that were shipped
Account 44	The amount owed to the agents under the contract, which is the sum of the costs of the sale
Score 76-5	Settlement with accounts receivable and creditor organizations - amounts of remuneration of agents. A sub-account is opened to determine the amount of payment as a reward

IP applies the simplified tax system "income-expenses". An individual entrepreneur enters into agreements with clients on the provision of intermediary services for the provision of a tourist product and tourist services. And with the service provider (tour operator) an agency agreement - for a fee, to carry out actions to promote and sell the tourist product and related tourist services. Payment to the service provider is made primarily net of agency fees. Or is the agency fee transferred to the account of the agent (IP)? How should an individual entrepreneur take into account these transactions, what should be included in the book of income and expenses: the amount of receipts from customers and payment to the service provider, or only remuneration? And also, how to take into account the benefit received in excess of the established remuneration if, according to the agreement, "additional benefit is the property of the Agent"?

Answer

When calculating the simplified tax system, an individual entrepreneur must take into account the agency fee under the agency agreement, as well as additional benefits. Therefore, only the agency fee and the amount of additional benefit should be entered in the income book of the individual entrepreneur.

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

Intermediary income and expenses

The funds received from buyers for goods sold (works, services) are not income of the intermediary (). 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.

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 have an asset disposal that would lead to a decrease in economic benefits (). Accordingly, upon receipt of funds from the customer to reimburse costs under an intermediary agreement, no income is generated in the intermediary's accounting ().

The intermediary recognizes revenue as of the date the report is accepted by the customer (), and includes expenses in the cost of sales as of the date the revenue is recognized ().

How can an intermediary reflect the intermediary remuneration in accounting and taxation

Regardless of the object of taxation from which the organization pays a single tax, the amount of intermediary remuneration is included in the income that is taken into account when calculating the tax base (, Tax Code of the Russian Federation).

Since intermediaries using simplified taxation are exempt from VAT (except for VAT on import operations and under simple partnership agreements, trust management of property and concession agreements), this tax is not charged on the amount of intermediary remuneration ().

How can an intermediary on a simplified system take into account a remuneration, the amount of which is unknown in advance. The remuneration is included in the advance paid to the intermediary for the execution of the contract

Include in income the entire amount of funds received from the customer.

The income (revenue) of an intermediary from the provision of an intermediary service is his remuneration (, Tax Code of the Russian Federation).

Simplified income is recognized on a cash basis, that is, at the time of receipt of payment from the customer (). Therefore, advances received on account of the upcoming provision of intermediary services are also included in revenue (, Tax Code of the Russian Federation, letters from the Ministry of Finance of Russia,).

In the situation under consideration, the amount of intermediary remuneration as of the date of receipt of payment from the customer cannot be determined. Therefore, the intermediary must include the entire amount received in taxable income. Similar explanations are contained in.

After intermediary services are rendered (for example, on the date of approval), the tax base for the single tax can be adjusted. Such a conclusion follows from the provisions of Article 346.15 and paragraph 1 of Article 251 of the Tax Code of the Russian Federation. According to these norms, the composition of income taken into account when calculating the single tax in case of simplification, the intermediary does not include funds received from the customer to reimburse the costs associated with the execution of the contract.

At the time of execution of the contract, the amount of the previously received advance payment (including the intermediary fee) ceases to be the income of the intermediary in full. After all, part of the funds received was spent by him to fulfill obligations under the contract. For example, it is listed to the supplier of goods that the intermediary purchases for the customer. This fact allows you to reduce the income previously reflected in by the amount of documented costs that must be paid at the expense of the customer. After the adjustment, only the amount of intermediary remuneration will remain in the composition of income.

Similar explanations are contained in.

An example of the reflection in the book of accounting for income and expenses of adjusting the tax base during the execution of an intermediary agreement

Alpha LLC (agent) entered into an intermediary agreement with Hermes Trading Company LLC (principal). Under the terms of the agreement, Alpha must purchase warehouse equipment for Hermes and ensure its delivery to the principal's territory. The total cost of the contract (including Alfa's intermediary fee) was agreed upon in the amount of 800,000 rubles. At the same time, the amount of the agency fee is determined as the difference between the agreed value of the contract and the actual costs of Alfa for the purchase and delivery of equipment. The term of the contract is two months.

On March 1, Hermes transferred the entire amount stipulated by the agreement to Alfa. The contract was executed on 25 April. The amount of documented expenses related to the execution of the contract and reflected in the Alfa report is 731,600 rubles. Thus, the amount of the agency fee amounted to 68,400 rubles.

When calculating the advance payment for a single tax for the 1st quarter, Alpha included in the income the entire amount of funds received from Hermes - 800,000 rubles.

When calculating the advance payment for the single tax for the first half of the year, Alfa reduced the tax base, taking into account the actual costs incurred in connection with the execution of the mediation agreement.*

The receipt of an advance and the subsequent adjustment of the tax base was reflected in the accountant of Alpha.

4. We reflect income in the book of income and expenses

The travel agency applies "simplification". Suppose that when selling a tour, the travel agent receives: 30 rubles. - agency fee (deducted from the money received from the tourist), 3000 rubles. - additional benefit (under the terms of the contract with the tour operator, it remains entirely at the disposal of the travel agent). How to reflect income in the book of income and expenses - is it necessary in this case to make two entries or one for the total amount?

Both options are possible.

The travel agent can make one entry: the number and date of the PKO - agency fee and additional benefit in the amount of 3030 rubles.

You can make two entries: the number and date of the PKO - agency fee - 30 rubles; number and date of PKO - additional benefit - 3000 rubles.

However, since the basis for recording the transaction is the same primary document, it seems more appropriate to reflect these transactions in the first way. *

Agreement No. _____
for the provision of services

1. The Subject of the Agreement

1.1. The Contractor provides the Customer with equipment repair services, and the Customer undertakes to pay for these services on the terms established by this agreement.

2. Cost and payment procedure

2.1. The cost of the services rendered is 1,500.00 (One thousand five hundred) rubles 00 kopecks for the entire period of the provision of services.

2.2 Services are considered rendered after signing by the parties of the act of delivery/acceptance of services rendered.

2.3. Payment for services under this agreement is made within 5 (five) banking days from the date of issuing an invoice and / or signing the Service Agreement, by non-cash transfer of funds to the account of the Contractor, or in another way.

3. Rights and obligations of the parties

3.1. The customer undertakes:
3.1.1. Provide unhindered access to equipment to be repaired.
3.1.2. Accept the services rendered.
3.1.2. Make full payment for the services rendered in the amount and in the manner prescribed by this Agreement.

3.2. The Contractor undertakes:
3.2.1. Provide equipment repair services.
3.2.2. The Contractor has the right to engage in the provision of services that are not employees of the Contractor.

4. Liability of the parties and dispute resolution

4.1. For non-fulfillment or improper fulfillment of obligations arising from this agreement, the Parties shall be liable, the basis and amount of which are established by the current legislation of the Russian Federation.

4.2. Disputes and disagreements arising between the Parties in connection with the fulfillment of obligations under this Agreement shall be resolved through negotiations, including in the complaint procedure.

4.3. If the Parties fail to settle the dispute in the pre-trial procedure, it is submitted by the interested party for resolution to the Arbitration Court.

5. Validity and procedure for termination of the contract

5.1. The Agreement comes into force from the moment of signing and is valid until the parties fully fulfill their obligations under this Agreement.

6. Final provisions

6.1. This agreement is made in 2 (two) original copies, one of which is with the Contractor, the other - with the Customer, each of which has the same legal force.

7. Legal addresses and bank details of the parties
Customer:

JSC "Organization"
Legal address:
___________________________
The actual address:

Director _____________ I.I. Ivanov

"__" ____________20__

Executor:

LLC "Organization No. 2"
Legal address:
___________________________
The actual address:
______________________________
TIN ____________ KPP __________

r / s ___________________________
Bank__________________________
BIC _________________________

Director______P.P. Petrov

"__" ____________20__

Certificate of delivery / acceptance of services rendered under Contract No. _____

Open Joint Stock Company "Organization No. 1", hereinafter referred to as the "Customer", represented by Director Ivanov Ivan Ivanovich, acting on the basis of the Charter, on the one hand, and Limited Liability Company "Organization No. 2", hereinafter referred to as the "Contractor", represented by Director Petr Petrovich Petrov, acting on the basis of the Charter, on the other hand, have entered into this agreement as follows:

1. This act was drawn up to confirm that the services under the contract in the amount of 1,500.00 (One thousand five hundred) rubles 00 kopecks were provided by the "Contractor" to the "Customer" in full, efficiently and on time.
VAT is not charged due to the fact that the "Contractor" applies a simplified taxation system, on the basis of paragraph 2 of Art. 346.11 Chapter 26.2 of the Tax Code of the Russian Federation and is not a VAT payer, according to the letter of the Ministry of Taxes of the Russian Federation dated September 15, 03 No. 22-1-14 / 2021-АЖ397, invoices are not issued.