Many organizations, especially those involved in the import or export of products, often have a question: how to properly account for brokerage services. The question is really difficult, because there are many nuances that need to be taken into account. With these nuances, we will try to figure it out in our article.

First, between the company and the broker itself, you need to conclude an agency agreement - this is exactly what is prescribed by law. Under this agreement, the broker will act on behalf of the customer. Paperwork depends on whether we are talking about the import of imported goods or the export of products.

Let's take a closer look at each option and see the difference.

When importing goods:

• The cost of purchasing the product must be included in its actual cost. That is, this includes the price of brokerage services, various customs duties and customs clearance fees.
• These expenses should be reflected in the debit of account No. 41 “Goods”. Then the accounting of the organization using the services of a customs broker should reflect the following connections:

Account correspondence
		Reflected payment of customs duty and customs fee
		Reflected payment for the services of a customs broker
		Reflected VAT on the cost of services of a customs broker
		Included in the cost of goods paid customs duty and customs fee
		Included in the cost of goods is the cost of customs broker services (excluding VAT)

• When registering goods subject to VAT, the customs broker must present a certain amount to the customer company, which can then be deducted. The law says this in subparagraph 1 of paragraph 2 of Art. 171 of the Tax Code of the Russian Federation (subject to the conditions specified in Article 172 of the same code).
• At the same time, for an organization that imports goods, payment for brokerage services is not important in terms of receiving a deduction. There is only one necessary condition: the services must be used in taxable activities and be accepted for accounting by the VAT taxpayer.
• The customer has the right to deduct the amount of VAT, which, on her behalf, was paid by the customs broker when importing goods into the Russian Federation. Organizations using the new procedure for assessing goods in tax accounting can also include payment for broker services in the cost of goods.
• The amounts of tax that are presented to the taxpayer upon the acquisition of goods or services or that were paid upon direct importation of goods into the territory of Russia are also subject to deductions.
• And the last point: the taxes that the taxpayer paid when importing goods transported across the border without customs clearance are also deductible.

Meticulous accountants may ask the question: who is entitled to a deduction if the tax is paid not by the VAT taxpayer himself, but by the broker? The answer is simple: the broker himself, as a result, must pay the amount of VAT necessary for the imported goods to the budget. In this case, the broker becomes fully responsible for paying taxes and customs duties. The declarant, on the other hand, must ensure the payment of the appropriate tax - that is, transfer to the intermediary the amount specified in the brokerage services agreement.

When exporting goods, accounting for brokerage services is carried out in a slightly different way:

• Expenses for the sale of goods are expenses for ordinary activities, therefore they are accepted for accounting exactly in the amount that is equal to the amount of payment or the amount of accounts payable. Such expenses are reflected in the debit of account 44 “Sales expenses” in correspondence with the credit of account 76 “Settlements with various debtors and creditors”.
• The amount of VAT charged to the organization by the customs broker for the export of goods is reflected in the debit of account 19 “Value added tax on acquired valuables” in correspondence with the credit of the same account No. 76.
• Then the taxpayer himself has the right to accept the specified amount for a tax deduction. In this case, the accounting entry will look like this: debit 68 “Settlements with the VAT budget” - credit 19 “Value added tax on acquired values”.

In short, accounting for brokerage services should be carried out by the declaring company. The costs of paying for brokerage services are included in other costs associated with the direct production and sale of goods. The customer company must decide for itself whether to entrust this task to an in-house accountant or, if this is not possible, to turn to the services of outsourced professionals.

The company "YURMED" will help your organization to conduct a qualified accounting report on the services of brokerage companies. We will be able to qualitatively control the fulfillment of all obligations by the broker and conduct accounting of brokerage services. Our experienced employees analyze in detail the needs and specifics of each client's activities and ensure the excellent quality of all accounting services at a high professional level.

The customer has the right to deduct the amount of VAT, which, on her behalf, was paid by the customs broker when importing goods into the Russian Federation. Organizations using the new procedure for assessing goods in tax accounting can also include payment for broker services in the cost of goods.

• The amounts of tax that are presented to the taxpayer upon the acquisition of goods or services or that were paid upon direct importation of goods into the territory of Russia are also subject to deductions.
• And the last point: the taxes that the taxpayer paid when importing goods transported across the border without customs clearance are also deductible.

Meticulous accountants may ask the question: who is entitled to a deduction if the tax is paid not by the VAT taxpayer himself, but by the broker? The answer is simple: the broker himself, as a result, must pay the amount of VAT necessary for the imported goods to the budget.

Features of accounting for financial investments under an agreement with a broker

Attention

If at the reporting date these shares had a market value of 200,000 rubles, this operation will be reflected in the insurer's accounting as follows: Dt 91.2. Kt 58.1. — RUB 13,706.80 In the profit and loss statement (form No. 2-insurer), this amount will be shown as part of investment expenses in line 191 “Change in the value of financial investments as a result of assessment adjustment”.

Using the broker's fee method as originally described, this commission would have been included in common line 190 Investment costs. It seems that the use of paragraph 11 of PBU 19/02 is the most preferable.

Accounting for dealers and brokers operating in the securities market

The tariff used by the broker is agreed with the client in an agreement or a separate document. The rates applied by the broker are different and depend on the category of the client, his activity on the securities market and other conditions.

Important

In general, tariffs can be divided into one-time (for specific transactions) and periodic (for a certain period). The procedure for accounting for brokerage fees depends on the type of tariffs the fee relates to, as well as on the method chosen in the accounting policy of the insurer.

Let us turn to the provisions of PBU 19/02 “Accounting for financial investments”. In accordance with paragraph 9 of PBU 19/02, the initial cost of financial investments purchased for a fee is the amount of the organization's actual costs for their acquisition, with the exception of value added tax and other refundable taxes (except as provided by the legislation of the Russian Federation on taxes and fees ).

At the same time, the actual costs for the acquisition of assets as financial investments are: - amounts paid in accordance with the contract to the seller; — amounts paid to organizations and other persons for information and consulting services related to the acquisition of these assets; — remuneration paid to an intermediary organization or other person through which assets are acquired as financial investments; — other costs directly related to the acquisition of assets as financial investments. From this we can conclude that the broker's fee associated with the purchase of securities should be included in the price of securities.

Dt 98010 "Securities held in custody in the leading depository (NOSTRO depot basic)" - on the personal account "Securities circulating on the OSM" Kt 98053 "Clients' securities under brokerage agreements" - on the personal account "Securities purchased in favor of the client » The personal account on account 98053 is intended for temporary accounting of securities, they must be transferred to the accounts of the owners upon conclusion of the relevant agreement with the client: Dt 98053 - on the personal account “Securities purchased in favor of the client” Kt 98040 - on the personal account of the client Now Consider the process of selling shares of the client. The bank-dealer carries out orders of clients for the sale of their shares on the basis of a brokerage agreement.

Settlements with the transaction broker

At the end of the reporting period, income from trust management amounted to 2,170 thousand rubles. Table 2. Accounting entries for example 2 Dt Kt Amount, rub.

Info

Description 79.3 “Settlements for trust management” 51 “Settlement account” 12,000,000 Reflected the transfer of funds to trust management 79.3 “Settlements for trust management” 91.1 “Other income” 2,170,000 Reflected the financial result from trust management operations for the period based on the reporting presented by the manager The organization can also reflect in the accounting a detailed result from the trust management, the more convenient it is to fill out the financial statements. Example 4 Suppose that from the amount of net income indicated in example 3, the proceeds from the sale of securities is 9800 thousand rubles.

rubles, the cost of securities is 9,300 thousand rubles, the revaluation income is 1,560 thousand rubles.

Settlements with the customs broker

Many organizations, especially those involved in the import or export of products, often have a question: how to properly account for brokerage services. The question is really difficult, because there are many nuances that need to be taken into account.

With these nuances, we will try to figure it out in our article. First, between the company and the broker itself, you need to conclude an agency agreement - this is exactly what is prescribed by law. Under this agreement, the broker will act on behalf of the customer. Paperwork depends on whether we are talking about the import of imported goods or the export of products.
Let's take a closer look at each option and see the difference. When importing goods:

• The cost of purchasing the product must be included in its actual cost.

When exporting goods, accounting for brokerage services is carried out in a slightly different way:

• Expenses for the sale of goods are expenses for ordinary activities, therefore they are accepted for accounting exactly in the amount that is equal to the amount of payment or the amount of accounts payable. Such expenses are reflected in the debit of account 44 “Sales expenses” in correspondence with the credit of account 76 “Settlements with various debtors and creditors”.
• The amount of VAT charged to the organization by the customs broker for the export of goods is reflected in the debit of account 19 “Value added tax on acquired valuables” in correspondence with the credit of the same account No. 76.
• Then the taxpayer himself has the right to accept the specified amount for a tax deduction.

Further, account 30409 is closed: Dt 30404 - on the personal account of the "FR - K" sector Kt 30409 - on the personal account of the "FR - K" sector personal account of MICEX Kt 30404 - on the personal account of the "FR - K" sector in favor of the settlement center of the OSM. Operations with securities are accompanied by accounting entries on accounts in the amount of commission. The commission charged from the client by the dealer bank includes VAT, since brokerage services are subject to such a tax.

In this case, the accounting entry will look like this: debit 68 “Settlements with the VAT budget” - credit 19 “Value added tax on acquired valuables.” In short, the accounting of brokerage services should be carried out by the declaring company. The costs of paying for brokerage services are included in other costs associated with the direct production and sale of goods. The customer company must decide for itself whether to entrust this task to an in-house accountant or, if this is not possible, to turn to the services of outsourced professionals. The company "YURMED" will help your organization to conduct a qualified accounting report on the services of brokerage companies.
We will be able to qualitatively control the fulfillment of all obligations by the broker and conduct accounting of brokerage services.
Funds, the right to use which in the interests of the broker has been granted by clients, must be kept in a special brokerage account, separate from the special brokerage account, which contains the funds of clients who have not granted the broker the right to use them. The funds of clients who have granted the broker the right to use them can be credited by the broker to his own bank account.
It is important to note that the procedure for submitting reports to the client, their form, terms and other conditions, as a rule, is determined by the broker itself by the relevant regulations, since the brokerage service agreement contains only general conditions for the relationship of the parties, such as, for example, general rights and obligations, tariff And so on.
List of accounts of the third section of Chapter A "Balance sheet accounts" intended for accounting of settlements on securities Account of the first order Accounts of the second order No. of account Name No. of account Name of account 306 "Settlements on securities" Financial Assets 30602 Settlements of Credit Institutions that are Principals (Principals) on Brokerage Transactions with Securities and Other Financial Assets 30606 Funds of Non-Resident Clients on Brokerage Transactions with Securities and Other Financial Assets accounts for separate accounting on them of the funds of clients received by the broker in pursuance of an agreement concluded with the client in accordance with the law.

This article will tell you what kind of postings to reflect operations on brokerage accounts in accounting.

Question: How to reflect operations on brokerage accounts (stock market)? These are not foreign exchange transactions. We use account 51.

Answer: Using account 76.
When a broker makes transactions on its own behalf and at the expense of the client, the broker in this case acts on the basis of an intermediary. The organization must pay the broker a remuneration determined by this agreement (clause 1, article 3 of the Law of April 22, 1996 No. 39-FZ “On the securities market”, clause 5.1 of the Procedure for maintaining internal accounting of transactions, including futures transactions, and transactions with securities professional participants in the securities market engaged in brokerage, dealer and securities management activities, approved by Decree of the Federal Securities Commission of Russia No. 32, the Ministry of Finance of Russia No. 108n dated 11.12.2001, Article 1005 of the Civil Code of the Russian Federation).
The current RAS and the Instructions for the Application of the Chart of Accounts do not contain the procedure for recording transactions related to the acquisition of securities using a brokerage account. Therefore, when using a brokerage account, an organization can use account 76 sub-account “Turnover on a brokerage account”. This follows from the instructions for the Plan of Chet 94n.

From Article 3 of the Law of April 22, 1996 N 39-FZ "On the securities market"

“Article 3. Brokerage

1. Brokerage activity shall be recognized as the activity of executing an instruction of a client (including an issuer of issue-grade securities during their placement) to make civil law transactions with securities and (or) to conclude agreements that are derivative financial instruments, carried out on the basis of reimbursable agreements with client (hereinafter referred to as the brokerage agreement).

A professional participant in the securities market engaged in brokerage activities is called a broker.

If a broker provides services for the placement of emissive securities, the broker has the right to purchase at his own expense securities not placed within the time period stipulated by the agreement.

2. The broker must execute clients' orders in good faith and in the order in which they are received. Transactions carried out on behalf of clients are in all cases subject to priority execution in comparison with dealer operations of the broker himself when he combines the activities of a broker and a dealer.

From the resolution of the Federal Commission for the Securities Market of the Russian Federation No. 32, the Ministry of Finance of the Russian Federation No. 108n dated 12/11/2001

"On Approval of the Procedure for Maintaining Internal Records of Transactions, Including Futures Transactions, and Operations with Securities by Professional Participants of the Securities Market Carrying out Brokerage, Dealer Activities and Securities Management Activities"

5. The objects of internal accounting of a professional participant in accordance with this Procedure are:

5.1. transactions, including futures transactions, and transactions with securities made by a professional participant:

on the basis of a commission (order) agreement or an agency agreement in the interests of the client (hereinafter referred to as the brokerage agreement),

on the basis of an agreement on the management of securities and funds intended for investment in securities (hereinafter referred to as the agreement on the management of securities),

in their own interests;

From Chapter 52 of the Civil Code of the Russian Federation

Chapter 52

Article 1005. Agency agreement

1. Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

In a transaction made by an agent with a third party on its own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party to execute the transaction.

Under a transaction made by an agent with a third party on behalf and at the expense of the principal, the rights and obligations arise directly from the principal.

2. In cases where the agency agreement, concluded in writing, provides for the general powers of the agent to make transactions on behalf of the principal, the latter, in relations with third parties, is not entitled to refer to the agent’s lack of appropriate powers, unless he proves that the third party knew or should have known about the limitation of the agent's powers.

3. An agency contract may be concluded for a fixed period or without specifying the period of its validity.

4. The law may provide for specific features of certain types of agency agreement.

From the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n

"On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application"

Account 76 "Settlements with different debtors and creditors"

Account 76 "Settlements with various debtors and creditors" is intended to summarize information on settlements on transactions with debtors and creditors not mentioned in the explanations to accounts 60 - 75: for property and personal insurance; on claims; on amounts withheld from the remuneration of employees of the organization in favor of other organizations and individuals on the basis of executive documents or court decisions, etc.

To account 76 "Settlements with different debtors and creditors" the following sub-accounts can be opened:

76-1 "Settlements for property and personal insurance";

76-2 "Calculations on claims";

76-3 "Calculations on due dividends and other income";

76-4 "Settlements on deposited amounts", etc.

Account 76-1 "Settlements for property and personal insurance" reflects settlements for insurance of property and personnel (except for settlements for social insurance and compulsory health insurance) of the organization in which the organization acts as an insured.

The calculated amounts of insurance payments are reflected in the credit of account 76 "Settlements with various debtors and creditors" in correspondence with the accounts of production costs (sales expenses) or other sources of insurance payments.

The transfer of amounts of insurance payments to insurance organizations is reflected in the debit of account 76 "Settlements with various debtors and creditors" in correspondence with cash accounts.

In the debit of account 76 "Settlements with various debtors and creditors", losses due to insured events (destruction and damage to industrial stocks, finished products and other material assets, etc.) are written off from the credit of accounts for accounting for industrial stocks, fixed assets, etc. By debit account 76 "Settlements with various debtors and creditors" also reflects the amount of insurance compensation due under the insurance contract of an employee of the organization in correspondence with account 73 "Settlements with personnel for other operations." The amounts of insurance compensation received by the organization from insurance companies in accordance with insurance contracts are reflected in the debit of account 51 "Settlement accounts" or 52 "Currency accounts" and the credit of account 76 "Settlements with various debtors and creditors". Losses from insured events not compensated by insurance indemnities

Recall that, in accordance with the norms of the law, between the organization-declarant and the customs broker is concluded, within which the customs broker acts on behalf and on behalf of the declarant.

For accounting purposes, the expenses incurred by the organization in connection with the importation of imported goods, excluding VAT, in accordance with paragraphs 2, 5 and 6 of PBU 5/01, are included in the actual cost of purchased goods. These expenses include:

Customs duties;

Customs clearance fees;

The cost of services of a customs broker.

These expenses are reflected in the debit of account 41 "Goods".

In this case, the following entries must be made in the accounting of the declaring organization:

Account correspondence
Debit	Credit
		Reflected payment of customs duty and customs fee
		Reflected payment for the services of a customs broker
		Reflected VAT on the cost of services of a customs broker
		Included in the cost of goods paid customs duty and customs fee
		Included in the cost of goods is the cost of customs broker services (excluding VAT)

The amount of VAT presented by a customs broker during the customs clearance of goods, the sale of which in the territory of the Russian Federation is subject to VAT, the organization has the right to accept for deduction on the basis of subparagraph 1 of paragraph 2 of Article 171, provided that the conditions specified in paragraph 1 of Article 172 of the Tax Code of the Russian Federation are met (hereinafter Tax Code of the Russian Federation).

We remind you that from January 1, 2006, the fact of payment for the services of a customs broker for an importing organization does not matter in terms of obtaining a deduction. It is enough that these services are used in taxable activities and are accepted by the VAT taxpayer for accounting.

Please note that these changes do not apply to VAT itself, which is paid when goods are imported through the customs border of the Russian Federation. To receive a deduction for the import of goods, the fact of payment is required. According to paragraph 2 of clause 1 of Article 172 of the Tax Code of the Russian Federation:

“Deductions are subject, unless otherwise provided by this article, only the amounts of tax presented to the taxpayer upon the acquisition of goods (works, services), property rights in the territory of the Russian Federation , or actually paid by them when importing goods into the customs territory of the Russian Federation, after the said goods (works, services), property rights are registered, taking into account the specifics provided for by this article and subject to the availability of relevant primary documents.

In addition, the VAT taxpayer should pay attention to the fact that tax amounts paid by the taxpayer when importing goods into the customs territory of the Russian Federation under the customs regimes of release for domestic consumption, temporary importation and processing outside the customs territory are subject to deductions. Recall that in the previous wording of paragraph 2 of Article 171 of the Tax Code of the Russian Federation, it was about the customs regime of release for free circulation. Law No. 119-FZ brought the text of the Tax Code in accordance with the Labor Code of the Russian Federation.

According to article 155 of the Labor Code of the Russian Federation:

"Article 155. Types of customs regimes

1. For the purpose of customs regulation in respect of goods, the following types of customs regimes are established:

1) main customs regimes:

- release for domestic consumption;

- export;

- international customs transit;

2) economic customs regimes:

- processing in the customs territory;

- processing for domestic consumption;

- processing outside the customs territory;

- temporary importation;

- customs warehouse;

- free customs zone (free warehouse);

3) final customs regimes:

- re-import;

- re-export;

- destruction;

- refusal in favor of the state;

4) special customs regimes:

- temporary export;

- duty-free trade;

- movement of supplies;

- other special customs regimes.

2. Customs regimes are established by this Code.

The customs regime of a free customs zone (free warehouse) is established in accordance with the legislation of the Russian Federation, which regulates legal relations for the establishment and application of the customs regime of a free customs zone (free warehouse).

In addition, from January 1, 2006 tax amounts paid by the taxpayer when importing goods transported across the customs border of the Russian Federation without customs control and customs clearance are subject to deductions. Note that this is a positive moment for trade within the customs union.

So, the right to deduct value added tax paid upon importation of goods has VAT. And who is entitled to the deduction if the customs broker pays the tax?

If the goods are declared by a customs broker, then the customs broker is responsible for paying customs duties and taxes (clause 1, article 320 of the Labor Code of the Russian Federation).

Thus, in a situation where the declarant uses the services of a customs broker, it is the customs broker who is obliged to pay to the budget the amount of VAT calculated when goods purchased by the declarant are imported into the customs territory of the Russian Federation. And the declarant, in accordance with the contract for the provision of services of a customs broker, is obliged to ensure the payment of the specified amount of tax, that is, to transfer the necessary funds to the customs broker in a timely manner.

Consequently, the declarant is the actual VAT payer in the given situation.

Based on the foregoing, it can be concluded that the declaring organization has the right to deduct the amount of VAT paid on its behalf by a customs broker when goods are imported into the customs territory of the Russian Federation.

We draw the reader's attention to the fact that trade organizations have somewhat changed the procedure for assessing goods in tax accounting. It should be noted that those organizations that use the “new” rules for assessing goods in their work have the right to include the costs of paying for the services of a customs broker in the cost of purchasing goods.

If the organization does not use this opportunity, then these expenses are included in other expenses associated with production and sale on the basis of subparagraph 3 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Let's assume that an organization producing products for export uses the services of a customs broker.

In accordance with paragraphs 5, 6 of PBU 10/99, the costs associated with the sale of products are expenses for ordinary activities and are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable .

In accounting, these expenses are reflected in the debit of account 44 “Sales expenses”.

For taxation purposes and in accordance with subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the object of VAT taxation is the sale of goods (works, services) on the territory of the Russian Federation.

The amount of VAT charged by a customs broker for services related to clearance of exported materials is reflected in the debit of account 19 "Value added tax on acquired valuables" in correspondence with the credit of account 76 "Settlements with various debtors and creditors".

Then, the taxpayer, on the basis of the provisions of articles 171 and 172 of the Tax Code of the Russian Federation, can accept this amount of VAT for a tax deduction. This will do the following:

For the purposes of taxation of the organization's profits, the costs of paying for the services of a customs broker are included in other expenses related to production and sale on the basis of subparagraph 3 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

For more information on issues related to the features of accounting and tax accounting in the provision of services, you can find in the book of CJSC "BKR-Intercom-Audit" " Services taking into account industry specifics (except for household and medical».

Please explain the correct execution of the subject of the contract in contracts with clients and, accordingly, how to correctly designate the name of the work performed, services in the invoices in the following situations. 1. The organization has a separate contract for the provision of special communication services - services for the acceptance and delivery of valuable goods, carried out in accordance with international requirements for the transportation of valuable goods. 2. In addition, the Federal State Unitary Enterprise has a license for a customs broker and other services related to the activities of a special communications service. There are separate contracts for this type of service with many clients. 3. In some contracts, the subject of the contract is both the provision of special communication services and the provision of customs broker services. How is it correct to reflect the name of the services in the invoices if the Federal State Unitary Enterprise provides the same client with the services of a special communication and a customs broker, issued under different agreements, but for the same transportation, as stipulated in the first and second cases? What VAT rates apply in this case and are reflected in the invoice? Should each service be listed on a separate line? What postings in accounting and tax accounting should be made? How to draw up invoices correctly in the third case, is it necessary to single out the services of a customs broker in a separate line? What postings in accounting and tax accounting should be made? If the Federal State Unitary Enterprise, when carrying out transportation under the contract, in accordance with the terms of the contract, performs customs clearance for the client and pays customs payments, then how should these payments be re-billed to the client - with or without VAT, which should be reflected in the purpose of payment? Is it necessary to highlight this in the invoice as a separate line, since these payments are not provided for in the tariff for special communication services?

All business transactions conducted by the organization must be documented with primary accounting documents and must contain mandatory details, including: the content of the business transaction and the meters of the business transaction in physical and monetary terms. These requirements are contained in Article 9 of the Law of the Russian Federation "On Accounting" dated November 21, 1996 N 129-FZ.

The norms of Chapter 21 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) “Value Added Tax” establish that when selling goods, works, services, value added tax (hereinafter referred to as VAT) taxpayers issue invoices to their buyers, which are tax accounting documents by VAT. At the same time, when filling out an invoice in accordance with the requirements of paragraph 5 of Article 169 of the Tax Code of the Russian Federation, among others, such mandatory details must be indicated as:

"5) the name of the supplied (shipped) goods (description of the work performed, services rendered) and the unit of measurement (if it is possible to indicate it);

6) the quantity (volume) of goods (works, services) supplied (shipped) according to the invoice, based on the units of measurement adopted for it (if possible, specifying them);

7) the price (tariff) per unit of measure (if it is possible to indicate it) under the agreement (contract) excluding tax, and in the case of state regulated prices (tariffs) that include tax, taking into account the amount of tax";

"10) tax rate;

11) the amount of tax presented to the buyer of goods (works, services), property rights, determined on the basis of the applicable tax rates.

In accordance with the norms of Chapter 39 "Paid provision of services" of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) and Article 779 of the Civil Code of the Russian Federation, "under a contract for the provision of services for a fee, the contractor undertakes to provide services (perform certain actions or carry out certain activities) on the instructions of the customer, and the customer undertakes to pay for these services. "The rules of this Chapter shall apply to contracts for the provision of communication services" and other services. Article 779 of the Civil Code of the Russian Federation applies both to the provision of communication services, including services for the acceptance and delivery of valuable goods, and the provision of customs brokerage services. Communication services are classified as services in accordance with the All-Russian classifier of types of economic activity OK004-93 under code 641 "Postal communication activities". associated with the provision of services and can be attributed, in accordance with the terms of the concluded contracts, to intermediary activities. , but at the expense of the client, performs certain actions on documenting the goods owned by the client at customs, pays customs duties, duties, taxes for it, and performs other actions on behalf of the client.

In accordance with paragraph 5 of Article 38 of the Tax Code of the Russian Federation, "a service for tax purposes is recognized as an activity, the results of which do not have a material expression, are realized and consumed in the course of this activity."

To identify the services provided and received, they must be clearly stated in the primary accounting documents and invoices. It does not matter whether these services were provided under one or more contracts. In fact, it matters what specific services are provided and in what volume (for what amount). Each type of service rendered must be highlighted in a separate line in the primary accounting document and invoice.

It follows from your explanations that your company actually provides its customers with the following types of special communication services:

Cargo receiving services;

Cargo delivery services;

Cargo escort services;

Loading (unloading) services;

Other types of services.

The enterprise, on the basis of the existing license, provides customs brokerage services related to:

Declaration of goods;

Submission to the customs authority of the Russian Federation of documents and additional information necessary for customs purposes;

Presentation of the declared goods to the customs authority;

Ensuring the payment of customs and other payments provided for by the Customs Code of the Russian Federation in respect of the declared goods;

Drafting of documents required for customs purposes in the course of preliminary operations;

Placement of goods in a temporary storage warehouse;

Performing other actions necessary for customs clearance and customs control, as a person with authority in relation to the declared goods.

When providing services, regardless of whether one contract or several “for the same transportation” is concluded with the client, the invoice must list both the types of special communication services provided and the types of customs broker services provided.

Thus, when providing special communication services and customs brokerage services, invoices should list all types of services rendered to customers, with each type of service highlighted in a separate line, regardless of how many contracts are concluded.

2. In accordance with Article 146 of the Tax Code of the Russian Federation, the object of VAT taxation is the sale of goods, works, services on the territory of the Russian Federation. The place of sale of special communication services and customs brokerage services is the territory of the Russian Federation. Article 164 of the Tax Code of the Russian Federation regulates the amount of applicable tax rates for the sale of services; in your situation, tax rates of 0 and 18% may be applied. The conditions for applying the tax rate of 0% are regulated by paragraph 1 of Article 164 of the Tax Code of the Russian Federation, the rate of 18% applies to all cases where the rate of 0% and 10% is not applied. The Code does not grant the taxpayer the right to choose one or another tax rate, and the taxpayer is not entitled to change the tax rate established by the legislation on taxes and fees. This position is contained in the Resolutions of the Supreme Arbitration Court of the Russian Federation (hereinafter referred to as the Supreme Arbitration Court of the Russian Federation) dated June 20, 2006 N 14588/05, dated June 20, 2006 N 14555/05, dated June 19, 2006 N 1964/06, dated 9 June 2006 N 4364/06, December 20, 2005 N 9263/05.

2.1. A rate of 0% may be applied when providing special communication services in the situations specified in subparagraphs 2, 3, 4 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

It follows from your additional explanation that you provide special communication services in connection with the sale by your customers of goods placed under the customs regime of export and supplies exported under the customs regime of movement of supplies. You also provide services related to the movement of goods placed under the customs regime of international customs transit.

2.1.1. When selling services directly related to the production and sale of goods exported under the customs regime of export, as well as goods placed under the customs regime of a free customs zone, subject to the submission to the tax authorities of the documents provided for in Article 165 of the Tax Code of the Russian Federation, a tax rate of 0 %.

This "provision applies to work (services) for the organization and support of transportation, transportation or transportation, organization, support, loading and reloading of goods exported outside the territory of the Russian Federation or imported into the territory of the Russian Federation, performed (rendered) by Russian organizations or individual entrepreneurs ( with the exception of Russian carriers in railway transport), and other similar works (services)" (subparagraph 2 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation).

If your client has a contract with a foreign partner for the supply (purchase) of goods, your organization can apply a 0% tax rate when providing services for the organization and support of transportation, loading and reloading, transportation, transportation of goods exported outside the territory of the Russian Federation. These provisions also apply to imported goods.

At the same time, an important condition for classifying the work performed or services rendered as this category of operations taxed at a rate of 0% is their direct relationship with the production and sale of goods exported under the customs regime of export, as well as goods placed under the customs regime of the free customs zone. To confirm the application of the 0% rate, the documents specified in paragraph 4 of Article 165 of the Tax Code of the Russian Federation must be submitted to the tax authorities.

Turnovers from the sale of services for the transportation of exported goods are subject to value added tax in accordance with the generally established procedure at a rate of 18%, if the right to apply the 0% rate is not confirmed. In this case, the tax amount must be paid at its own expense, since the taxpayer does not have the right to present the corresponding amount of value added tax to consumers of services. This position is set out in the letters of the Federal Tax Service dated January 13, 2006 N MM-6-03 / [email protected] and the Ministry of Finance of the Russian Federation dated March 4, 2005 N 03-04-08 / 34.

2.1.2. When implementing works (services) directly related to the transportation or transportation of goods placed under the customs regime of international customs transit (subparagraph 3 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation), a tax rate of 0% is also applied.

At the same time, we draw your attention to the fact that, according to Article 167 of the Customs Code of the Russian Federation, “international customs transit is a customs regime under which foreign goods are moved through the customs territory of the Russian Federation under customs control between the place of their arrival in the customs territory of the Russian Federation and the place of their departure from this territory (if it is part of their journey, which begins and ends outside the customs territory of the Russian Federation) without paying customs duties, taxes, and also without applying prohibitions and restrictions of an economic nature to goods established in accordance with the legislation of the Russian Federation on state regulation foreign trade activity".

Foreign goods of clients before the beginning of the movement and at the end of the movement must be located outside the territory of the Russian Federation. The object of taxation is the work and services associated with the transportation of the above goods placed under the customs regime of international customs transit. To confirm the application of the 0% rate, the documents specified in paragraph 4 of Article 165 of the Tax Code of the Russian Federation must be submitted to the tax authorities.

It follows from the above that the provision of special communication services in this situation is unlikely.

2.1.3. When selling supplies exported from the territory of the Russian Federation under the customs regime for the movement of supplies, a rate of 0% is applied. For the purposes of this article, fuel and fuels and lubricants are recognized as supplies, which are necessary to ensure the normal operation of aircraft and sea vessels, ships of mixed (river-sea) navigation (subparagraph 8 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation).

The rate of 0% is applied when selling fuel and fuels and lubricants placed under the customs regime for the movement of supplies. At the same time, these supplies should be necessary specifically for the normal operation of aircraft and sea vessels, ships of mixed navigation. Your company does not sell the above supplies, but provides special communications services. This subparagraph of paragraph 1 of Article 164 of the Tax Code of the Russian Federation does not apply to the provision of services. Therefore, this provision of the Tax Code cannot be applied to the activities of your enterprise.

Thus, the taxpayer must independently determine from the terms of the transaction the legitimacy of using the 0% tax rate. In cases where the 0% rate is not applied, based on the norms of the Tax Code of the Russian Federation, a tax rate of 18% is applied.

When rendering services of a customs broker, only the tax rate of 18% is applied due to the fact that the norms of the Tax Code of the Russian Federation do not contain provisions on the possibility of applying a different tax rate. A similar opinion was expressed in the letters of the Ministry of Finance of the Russian Federation dated August 4, 2006 N 03-04-08 / 175, dated November 21, 2006 N 03-04-08 / 239.

When issuing acts on the performance of services and invoices to clients under one or more contracts for the provision of different types of services, the taxpayer may apply different tax rates in accordance with the standards established by Article 164 of the Tax Code of the Russian Federation.

3. In the accounting of the organization, the provision of services is reflected in the following entries:

The services of a customs broker from the point of view of the Civil Code and the Customs Code are classified as intermediary services. The activity of a customs broker is regulated by the Regulations on a customs broker approved by Decree of the Government of the Russian Federation of July 17, 1996 N 873, and consists in performing operations on the customs clearance of goods and vehicles and performing other intermediary functions in the field of customs at the expense and at the expense of on behalf of the represented person. The relationship between the customs broker and the represented person is built on the basis of an agreement. Such an agreement is public and is made in writing.

The customs broker acts on his own behalf in the interests of his client and at his expense. At the same time, when concluding an agreement for the provision of services of a customs broker, the rules of both an agency agreement (Chapter 52 of the Civil Code of the Russian Federation) and an agency agreement (Chapter 49 of the Civil Code of the Russian Federation) can be applied. For the performance of actions stipulated by the terms of the contract for the provision of customs broker services, he is paid a remuneration, which for the purposes of accounting and tax accounting is recognized as revenue from the sale of services under an intermediary contract.

The costs incurred by the customs broker in the performance of the contract for the provision of services must be separated into costs related directly to the provision of the service and services that will be reimbursed by the client.

The terms of the intermediary agreement, as a rule, stipulate what expenses incurred in the course of carrying out actions in the interests of the client are subject to compensation to the intermediary and are not recognized as expenses for tax and accounting purposes. Such expenses, in particular, include customs fees and charges, VAT amounts and other expenses. These expenses are presented to the client and reimbursed to them on the basis of the customs broker's report and documents confirming the expenses incurred. In the accounting of the customs broker, the expenses that will subsequently be presented for payment to the client relate to account 76 "Settlements with various debtors and creditors. Settlements with the client" and are not his expenses for the purposes of both accounting and tax accounting.

In accounting, transactions related to the execution of an intermediary agreement can be reflected as follows:

D76 "Calculations with different debtors and creditors. Settlements with client"	K51 "Calculated check"	Produced payment customs payments, other expenses reimbursable client
D76 "Calculations with different debtors and creditors. Settlements with client"	K90.1 "Sales. Revenue"	Reflected sum remuneration nia customs broker
D90.3 "Sales. tax on added price"	K68 "Calculations for taxes and fees. VAT"	Accrued VAT on the amount remuneration nia customs broker
D62 "Settlements with buyers and customers"	K76 "Calculations with different debtors and creditors. Settlements with client"	Presented per customs decor and services customs broker
D51 "Calculated check"	K62 "Settlements with buyers and customers"	Received monetary funds from the client

4. When issuing an invoice to a client, you need to keep in mind the specifics of the procedure for issuing and registering invoices, maintaining books of sales and purchases when performing intermediary operations, which are established in the Rules for Keeping Logs of Received and Issued Invoices, Purchase Books and sales books when calculating value added tax, approved by Government Decree N 914 of December 2, 2000 (subject to amendments and additions, hereinafter - Decree N 914).

Invoices issued by a customs broker in terms of remuneration for services rendered are subject to reflection in his sales book, tax return.

Invoices received by the customs broker in terms of services subject to reimbursement by the client are not subject to registration in the purchase book and sales book of the customs broker, at the same time, the data from them is "mirror" transferred to the invoice issued by the customs broker to the client in in accordance with the data of invoices received by him, taking into account the allocated amount of VAT.

The procedure for issuing invoices when purchasing goods through an intermediary is explained in the letter of the Ministry of Taxes of Russia dated May 21, 2001 N VG-6-03 / 404 "On the use of invoices when calculating value added tax."

There is no procedure for reflecting in invoices the amounts of customs payments paid by you during the customs clearance of goods transported by you to clients, in Chapter 21 "Value Added Tax", Resolution N 914 is missing. The amounts of customs payments paid must be presented by you to the client and reflected in the report of the customs broker to the client with the relevant documents attached. These payments are reflected in accounting on account 76 and are reimbursed by the client. These payments should not be subject to VAT. There is no need to issue an invoice for the amounts of customs payments and taxes reimbursed by the client.