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Сделки с посредниками: ценные советы бухгалтеру

Сделки с посредникамиЕсли ваша компания планирует продавать или покупать какие-либо товары через посредника, то в первую очередь мы советуем проверить, прописан ли полностью в вашем с ним договоре порядок обмена документацией, чтобы потом не возникало разнообразных сложностей ни с налоговиками, ни с контрагентом.

Впоследствии, отражая данную сделку в бухгалтерском учете, вам нужно будет иметь в виду ряд требований, о которых мы и расскажем в этом материале в случае, если ваша компания пользуется упрощенной системой налогообложения.

Если ваша компания уже работает с комиссионерами или агентами, то убедитесь, что вы пользуетесь самым безопасным вариантом учета операций по подобным договорам.

Посреднические договоры могут быть трех видов: договор комиссии, поручения или агентирования. На практике чаще всего используется договор комиссии либо агентский договор, но также построенный по модели договора комиссии. Это значит, что посредник в таком договоре действует от своего имени, что достаточно удобно, потому что агент сам оформляет счета-фактуры, накладные, и т.д. Также часто посредники обязуются получать от покупателей выручку за проданные товары или рассчитываться с поставщиками.

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