Commission trade. Rules of Commission Trade in Non-Food Products

Russian legislation provides for a large number of varieties of commercial relations. Among them are commission sales of non-food products.

This type of activity is regulated by separate sources of law. What is the specificity of commission trade in Russia? How are financial transactions related to it fixed in accounting documents?

Legislative source of rules

Consider the rules of commission trade in non-food items in terms of regulatory legislation. The main normative legal act that establishes them is Government Resolution No. 569 of 06.06.1998. This source also correlates with the Law "On Protection of Consumer Rights".

Thus, commission trade is an activity that is regulated at the level of legal acts of the federal level. We will study the structure of the basic source that determines the rules of the corresponding type of commercial activities, - Decree No. 569.

General Provisions

The main concepts approved by the legal act under consideration are the "commissioner", "committent" and "buyer". Legislation regulates relations in which the three specified entities participate. Let us consider the essence of these terms in more detail.

The commission agent, in accordance with Government Decision No. 569, is an organization or IP that accepts certain goods on a commission and sells them in a retail format. A committent is a person who gives the goods under a commission with the subsequent purpose of selling with the participation of a commission agent and paying him remuneration. A buyer is a citizen who intends to buy or actually purchases goods for his needs that are not related to entrepreneurial activities.

Commission trade is possible if it involves both Russian citizens and foreigners or persons who do not have any citizenship with respect to any state. In relation to the committent, ownership of the product is formed, which is accepted by the commission - until it is sold to the buyer. A different procedure for the exercise of property rights may be provided for by separate norms of civil legislation.

The commission agent shall be liable to the principal for the preservation of the consumer properties of the goods. He is also obliged to inform committentes and buyers about the name of his company, its address, mode of operation by placing a signboard. Similarly, a person in the status of an IP must provide interested persons with data reflecting the fact of state registration of the firm.

Receiving goods

Consider how the goods are received within the framework of commission communications. What to look for first? In accordance with the agreements between the commission agent and the principal, the acceptance of the goods must be carried out by means of drawing up a separate document. Most often this is a commission trade agreement. It can also be supplemented with overhead and other types of sources. In the document in question, the date of its preparation, the number, information about the parties to the transaction, the procedure for transferring the commission fee, the name of the goods, its consumer characteristics and price are fixed. Also, additional items may be included in the source structure, which should not infringe upon the legal rights of the principal. In the event that several goods are transferred, their list is formed, which should be reflected in the contract.

Trading of vehicles

Commission trade in vehicles is carried out according to special rules. So, cars, motorcycles and other types of equipment that are subject to compulsory state registration can be accepted for commission only if the seller has the documents confirming the ownership of them, as well as the sources by which it is possible to determine the fact of the removal of vehicles from Accounting. The legislation of the Russian Federation also prescribes the design for cars of temporary signs such as "transit". If a vehicle of foreign origin, and its owner is temporarily in the Russian Federation, then commission trade is possible in this case only if the necessary documents issued by the customs are available.

What goods are not accepted for commission?

There are goods that can not be taken under the commission. In general, these are all products that are withdrawn from circulation in the Russian Federation, as well as those whose sale is limited or completely banned by the Russian authorities. It is impossible to trade in commission goods, if they can not be returned or exchanged. You can not sell medicines, hygiene items, perfumes and cosmetics, underwear, socks, household chemicals. Thus, the commission trade in non-food goods is sufficiently complicated due to the presence of legislative restrictions.

Decoration of goods for sale

Let's consider some nuances concerning the correct design of the product for sale. First of all, a label must be attached to it. If the goods have a small size, then this is a price tag, in which the document number, related to the procedures for taking the product to the commission, is fixed.

As we noted above, in a number of cases a separate list of items sold can be formed. If so, then the label for the corresponding type of goods should include information that describes the consumer properties of the product. For example, whether it is new or, conversely, was in use. The rules of commission trade in non-food goods require sellers to provide reliable information about products to customers.

Rights and obligations of bargainers

We will study such an aspect as the rights and obligations of the participants in the legal relationship in question - the committent and the commission agent. What can you pay special attention to here? In accordance with Government Decision No. 569, the principal has the right at any time to refuse to execute the contract concluded with the commission agent. That is, he can cancel the assignment given to the partner. However, the commission agent has the right to demand compensation for damages that have arisen as a result of the termination of the contract. The creditor shall, within the time specified in the contract, begin to dispose of his own property, which is temporarily in charge of the commission agent. If he does not do this, the commission agent can give the goods for safekeeping - and the commissioner will pay for this service, or sell, but at a price that should be as advantageous for the partner as possible.

Determining the price of the goods and the value of the commission agent's fee

The key, perhaps, nuance of the corresponding type of commercial relations is the determination of the price of the goods that goes under the commission, as well as the amount of remuneration that the committent must pay to his partner. The rules of trade in commission goods do not include any recommendations regarding the determination of the price of products sold. Partners in any case will have to negotiate individually. As for remuneration, it must in any case be paid to the commission agent. But it is quite possible that the amount of the corresponding compensation is not fixed in the contract. In this case, the amount of remuneration is determined on the basis of indicators generally accepted in a particular market segment.

How to sell

Above we considered what are the basic requirements for the goods put up for sale - the availability of price tags and other elements informing the buyer about the properties of the products purchased by them. Now we can consider how the sale of goods, which are accepted on the commission, is carried out in more detail. What is useful here to pay attention to?

The rules in accordance with which the commission retail trade is carried out instruct the relevant subjects of the commercial activities in question to launch the goods on sale the next business day after it is adopted. If this does not happen, the committent has the right to expect a penalty from the partner. However, it is decent - 3% of the amount, which should be paid to the commission agent as a reward. At the same time, partners can agree on higher penalties.

The commission agent is obliged to sell the goods on terms that are most beneficial to his partner. The corresponding criteria can be determined by the comitter himself and fixed in the contract, and if they are absent - one must be guided by the customs accepted in a particular business segment. Thus the commission agent can deviate from the established criteria if it will be in the interests of the partner, and also provided that it is not possible to coordinate the changes for objective reasons. However, as soon as the seller comes out with the committent for communication, he must inform him of the appropriate adjustments in the sales policy.

If a new product is placed at the disposal of the commission agent and there are flaws in it that were not noticed during the process of its sale, then the corresponding product must be returned to the partner. Parties can agree on a different procedure for cooperation on similar issues. If the product is returned to the principal, then he does not pay any commission for storage of his property.

Warranty & Returns

Goods that have a warranty period must have documents confirming it. It can be an appropriate type of ticket, technical passport or, for example, a service book from the manufacturer. If the buyer bought a substandard product and was not warned about its shortcomings by the commission agent, then he may demand replacement of the goods for a similar product of another brand (with recalculation of the price), reducing the cost, conducting immediate repairs, or reimbursement of costs for correcting product shortcomings.

However, the law determines that the buyer also has the right to demand the return of money paid for the product. Simultaneously, of course, he must return the goods to the seller. We may well note that a citizen who purchases commission goods has a fairly wide range of rights.

Are services sold by commission?

Is it possible to commission trade in services? In accordance with the Civil Code of the Russian Federation, any legal transactions can be concluded within the framework of the relevant legal relationship mechanism. The commission agreement is possible for both goods and services.

However, when concluding such contracts, the parties to the transaction should be guided more by the provisions of the Civil Code of the Russian Federation, in particular its 51st article, and not by Decree No. 569, which regulates only one aspect of commission relations - namely, the turnover of non-food products in the appropriate format .

Accounting support

Consider another noteworthy aspect, which is characterized by commission trade - accounting. What will interest us first? Financial calculations are an element that almost always includes commission trade. Wires, therefore, must be correct. Let's study their specifics.

Acceptance of goods under contracts of the appropriate type is fixed by the following posting:

• Debit 004, that is, "Goods accepted for commission".

If it is necessary to reflect the write-off of the sold products in the accounting, their return or markdown, then the following posting should be recorded:

• Credit 004.

If it is a question of recording in the accounting registers the fact of receipt of cash in the cashier as a result of the sale of goods received or for storage services, the following transactions should be made:

• Debit 50, that is, "Cashier".
• The loan is 90, that is, "Sales", then the sub-account 1 "Revenue" (the value of cash receipts for the sold products is reflected).
• Loan 91, that is, "Other income and expenses" (payments for storage of goods are reflected).

The bookkeeper also needs to charge VAT on the products sold. This should be done through the following postings:

• Debit 90, that is, "Sales", then sub-account 3, that is "VAT".
• Loan 68, that is, "Calculations on taxes and fees."

If it is a write-off of costs, this is recorded in the following transactions:

• Debit 90, that is, "Sales", then the sub-account 2, that is, "Cost of sales".
• Loan 44, that is, "Expenses for Sale."

The transfer of funds to agents for the products sold should be reflected through the following posting:

• Debit 90, that is, "Sales", then the sub-account 2, that is, "Cost of sales".
• Loan 76, that is, "Settlements with debtors and creditors".

An accountant can be tasked with comparing the turnover of a debit and a loan in relation to the indicators of the sub account on account 90 in order to determine the financial results from the sale of goods. How to solve it? Using the following postings:

• Debit 90, that is, "Sales", then sub-account 9, that is, "Profit or loss from sales."
• The credit is 99, that is, "Profits and losses".

In some cases, the committent must receive a penalty. It is fixed in the posting:

• Debit 91, that is, "Other income and expenses".
• The credit is 50, that is, "Cashier".

This is the specificity that commerce is characterized by. Accounting for it is conducted in accordance with standardized criteria. Relevant commercial legal relations have a stable legislative base. If an accountant needs to fix certain financial transactions, which includes commission trade, the postings provided for this are quite accessible and logical.