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Agency contract for the sale of goods: a sample and the rules of filling

An agency contract for the sale of goods, a sample of which will be presented in the article, expresses the obligation to commit one party for the remuneration. Legal features of such agreements are established gl. 52 of the Civil Code. Actions the agent can perform on his behalf at the expense of the other party to the contract (principal) or on behalf of and on the means of the second participant. Let's consider further in detail what an agent contract for the sale of goods is. A sample (form) of the agreement will also be described in the article.

General information

The key provisions of the document in question are established art. 1005 CC. Depending on the way of conclusion of the agreement, the duties and rights of the parties are formulated. For example, an agency contract for the sale of goods is signed with a third entity not on behalf of the principal, but at the expense of its funds. In this case, the latter does not receive rights and does not acquire duties. This happens regardless of whether he is named in the transaction or entered into a direct relationship with a third party to fulfill its terms. In the event that an agency contract for the sale of goods is signed for the account and on behalf of the principal, it, accordingly, becomes liable and receives certain rights. In general, the transaction is a kind of mediation agreement. It includes elements of the commission contract and the contract of commission.

An Important Moment

The method of concluding the agreement is of decisive importance in resolving the issue of referring to commercial activities for retail trade in order to apply a single tax on VD. For example, an organization enters into an agreement with a legal entity, according to which the agent carries out appropriate actions on his own behalf in the area he rents, but at the expense of the principal. As the bases for its activity contracts on delivery and agreements of retail trade act. If such conditions are included in the agency contract for the sale of goods, the UTII should be paid not by the principal, but by the second party.

Remuneration

It is established in the manner and in the amounts provided for under the agreement. This rule is given in Art. 1006 CC. If the agency contract for the sale of goods does not determine the amount of remuneration and it can not be determined under the terms of the transaction, the amount of payment is the amount that is relied upon under comparable circumstances and is usually transferred for similar services. If the agreement does not provide for the procedure for deductions, the principal must pay a fee not later than a week from the receipt of the report for the previous period, unless other rules come out of the essence of the contract or business custom.

How to create an agency contract for the sale of goods?

The document form should include the following information:

  1. Subject of the transaction.
  2. Duties and rights of participants.
  3. Remuneration of the agent, the rules for the implementation of the necessary calculations, depending on the stages of performance of the terms of the contract.
  4. Clarification of the order of reception of services.
  5. Responsibility of the parties to the case of malicious evasion of compliance with the terms of the transaction or the occurrence of unrecoverable circumstances.
  6. Guarantees that oblige participants to fulfill their obligations in a timely manner.
  7. Contract time.
  8. Final provisions.
  9. Additional applications.
  10. Requisites, actual addresses of the agent and the principal.
  11. Signatures.

Explained

The subject of the transaction is of great importance in the issue of the possibility of including additional services, the provision of which provides adequate protection of the interests of the principal. An agency contract for the sale of goods with a clearly stipulated period can be terminated without further difficulty subsequently by agreement of the parties. Unilaterally suspend its operation is impossible. Otherwise, you will have to pay a penalty and understand the problem in court. An exception can only be the onset of force majeure.

Price of products

A sample of the agency contract for the sale of goods should be supplemented with an annex, in which the item on the cost of products will be separately highlighted. The fact is that products change their price quite often. This can be affected by various factors:

  • The total cost of purchased raw materials.
  • The final price of transportation operations (in some cases a commission is added to it for the company that provides the freight transportation service).
  • Payment for gas, water, electricity and other resources needed for production, and so on.

Putting the cost of production into a separate application allows you to change the price set earlier at any time by replacing the corresponding sheet. This, of course, is done when agreed with the other party.

Key points

Making out the agreement, we should pay special attention to:

  1. Provision on the possibility of coordinating the candidacies of persons who claim to the post of subagent, directly with the agent.
  2. Final information about the fixed price of different products or one product.
  3. Exact time limits of the agreement.
  4. Necessity and order of the report to the principal about the progress of work, the conformity of the actions to the terms of the contract.
  5. Rules of calculation between the parties.

Agency contract for the sale of goods: accounting

Revenue, which is associated with the provision of intermediary services, acts as revenue from ordinary activities. This rule is set in clause 5 of PBU 9/99. Reflection in the agent's accounting of the amount of revenue is carried out for the account. 90, sub. 90.1 in correspondence with сч. 76.5. In this regard, it is expedient to formulate an additional subaccount for calculations with the principal. Agency expenses, which arose as a result of the provision of intermediary services, are fixed at acc. 26. The amounts that accrue on this account are debited to DB cc. 90, in the sub. 90.2 "Cost of sales". It should be noted that the subject matter of the agreement will influence the reporting procedure. Conditionally, it is possible to classify transactions into those that are directly related to sales, and those that are made with the participation of the principal's suppliers.

Taxation

As for agents that determine income and expenses on an accrual basis, for them as the date of receipt of profit will be the day of the sale of services. It is determined by paragraph 1 of Art. 39 TC. In this case, the actual receipt of funds will not be significant. For those who determine costs and revenues on a cash basis, the date of receipt will be the day the funds are credited to the account or to the cashier.

Reporting of the principal

In its accounting, this participant reflects profits when it receives a report certifying that the agent fulfilled his obligations under the signed contract. It is this documentation that will confirm compliance with the conditions for recognizing the profit specified in PBU 9/99 in paragraph 12. In particular, the rules say that this is allowed if:

  1. The enterprise has the right to receive this proceeds, arising from a specific agreement or confirmed by another lawful method.
  2. The amount of profit can be determined.
  3. There is a certainty that in carrying out a specific operation, the economic benefits of the organization will be increased. Fulfillment of this condition takes place when the enterprise receives the asset as payment for the asset or there is no uncertainty about this receipt.
  4. The right to dispose, own, use (property) the products has passed from the company to the buyer or the service has been rendered / work performed.
  5. You can determine the costs that have already been incurred or are expected with respect to this operation.

Postings in the principal's documentation

To reflect in the reporting of products, transferred to the agent for sale, is used. 45 "Goods shipped". The transfer of goods is fixed in the documentation by transferring the corresponding amounts to Kd. 41 in Db cc. 45. After the transfer of ownership to the buyer, the principal must record in his report the proceeds of the invoice. 90, sub. 90.1 (Db count 90, sub 90.2, Cd, 45). In accordance with clause 5, present in PBU 10/99, approved by Order of the Ministry of Finance No. 33n of May 6, 1999, the costs related to the sale of products act as expenses for ordinary types of activities. In the reporting amounts that are due to the agent in accordance with the terms of the contract are reflected in the acc. 44 and are accepted as implementation costs. As for the immediate remuneration, the calculations are made using account 76.5 and the sub-account of the same name ("Settlement with the agent for remuneration").

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