Commission trading. Rules for commission trade in non-food products

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Russian legislation provides for a large number of varieties of commercial relations. Among them is the commission sale of non-food products.

This type of activity is regulated by separate sources of law. What are the specifics of commission trade in the Russian Federation? How are financial transactions related to it recorded in accounting documents?

Legislative source of rules

Let's consider the rules of commission trade in non-food products from the point of view of the regulatory legislation. The main legal act that establishes them is Government Decree No. 569 of June 6, 1998. This source also correlates with the Law “On Protection of Consumer Rights.”

Thus, commission trading is an activity that is regulated at the level of legal acts of the federal level. Let's study the structure of the basic source that defines the rules of the corresponding type of commercial activities - Resolution No. 569.

General provisions

Basicthe concepts approved by the legal act under consideration are “commission agent”, “committent” and “buyer”. Legislation regulates the relations in which the three specified subjects participate. Consider the essence of these terms in more detail.

A commissioner, in accordance with Government Decree No. 569, is an organization or individual entrepreneur who accepts certain goods on commission and sells them in a retail format. A committent is a person who gives goods on commission with the subsequent purpose of selling with the participation of the commission agent and paying him a reward. 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 both citizens of the Russian Federation and foreigners or persons who do not have citizenship in relation to any state participate in it. In relation to the committent, the right of ownership of the product is formed, which is accepted for commission - until he sells it to the buyer. A different procedure for the implementation of the right of ownership may be provided for by separate norms of civil law.

The commission agent is responsible to the committent for the preservation of the consumer properties of the goods. He is also obliged to inform the committents and buyers about the name of his company, its address, mode of operation by placing a sign. Similarly, a person in the status of an individual entrepreneur must provide interested parties with data reflecting the fact of state registration of the company.

Receiving goods

Let's consider howgoods are accepted within the framework of commission communications. What to pay attention to first of all? In accordance with the agreements between the commission agent and the committent, the acceptance of goods must be carried out by drawing up a separate document. Most often this is a contract of commission trade. It can also be supplemented by invoices and other types of sources. The document in question contains the date of its compilation, number, information about the parties to the transaction, the procedure for transferring the commission, the name of the product, its consumer characteristics and price. Also, additional clauses can be included in the structure of the source, which should not infringe on the legal rights of the committent. If several goods are transferred, a list of them is formed, which must be reflected in the contract.

Vehicle trade

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

Which products are not accepted for commission?

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

Product clearance for sale

Let's consider some of the nuances regarding the correct design of the product for sale. First of all, a label must be attached to it. If the product is small, then this is the price tag, which contains the number of the document related to the procedures for accepting the product for commission.

As we noted above, in some cases a separate list of items for sale may be formed. If this is the case, then the label for the appropriate type of product should include information that describes the consumer properties of the product. For example, whether it is new or, conversely, was in use. Non-food commission rules require sellers to provide accurate product information to buyers.

Rights and obligations of participants in the transaction

Let's study such an aspect as the rights and obligations of participantslegal relations in question - the committent and the commission agent. What can you pay special attention to here? In accordance with Government Decree No. 569, the committent has the right to refuse to fulfill the contract concluded with the commission agent at any time. That is, he can cancel the order given to the partner. But at the same time, the commission agent has the right to demand compensation for losses incurred as a result of termination of the contract. The principal must, within the time limits specified in the contract, begin to dispose of his own property, which is temporarily under the jurisdiction of the commission agent. If he does not do this, then the commission agent can give the goods for storage - and the commissioner will pay for this service, or sell it, but at a price that should be as profitable as possible for the partner.

Determination of the price of goods and the amount of remuneration of the commissioner

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 consignor must pay to his partner. The rules for trading in consigned goods do not include any recommendations regarding the determination of the price of products sold. In any case, partners 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 ofindicators generally accepted in a particular market segment.

How the sale works

Above, we have considered what are the basic requirements for a product offered for sale - this is the presence of price tags and other elements that inform the buyer about the properties of the products he purchases. Now we can consider how the sale of goods that are accepted for commission is carried out in more detail. What is useful to pay attention to here?

The rules under which retail commission is carried out require the relevant subjects of the commercial activities in question to launch the product on sale the next business day after it is accepted. If this does not happen, then the committent has the right to count on a pen alty from the partner. At the same time, it is decent - 3% of the amount that must be paid to the commission agent as a reward. At the same time, partners can agree on higher amounts of the pen alty.

The commission agent is obliged to sell the goods on terms that are most beneficial for his partner. Appropriate criteria can be determined by the committent himself and fixed in the contract, and if they are absent, you need to be guided by the customs accepted in a particular business segment. At the same time, the commission agent may deviate from the established criteria if it is in the interests of the partner, and also on the condition that it is not possible to agree on changes for objective reasons. However, as soon as the seller leaves with the consignor forcommunication, he shall inform him of the relevant adjustments in the sales policy.

If a new product is at the disposal of the commission agent, and defects are found in it that were not noticed during the process of placing it on sale, then the corresponding product must be returned to the partner. The parties may also agree on a different procedure for interaction on such issues. If the product is returned to the consignor, then he does not pay any compensation to the commission agent for the storage of his property.

Warranty and returns

Products with a warranty period must have documents confirming it. This can be a corresponding type of coupon, data sheet or, for example, a service book from the manufacturer. If the buyer bought a low-quality product and at the same time was not warned about its shortcomings by the commission agent, then he can demand the replacement of the goods with a similar one, products of another brand (with recalculation of the price), a reduction in cost, an immediate repair, or reimbursement of the costs of correcting the defects of the product.

At the same time, the legislation stipulates that the buyer also has the right to demand a refund of the money paid for the product. At the same time, 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 on commission?

Is commission trade in services possible? In accordance with the Civil Code of the Russian Federation, within the framework ofof the corresponding mechanism of legal relations, any legal transactions can be concluded. A commission agreement is possible for both goods and services.

However, when concluding such contracts, the parties to the transaction should be more guided 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 of the aspects of commission relations - namely, turnover non-food items in the appropriate format.

Accounting support

Let's consider another noteworthy aspect that characterizes commission trading - accounting. What will be of interest to us in the first place? Financial calculations - an element that almost always includes commission trading. Postings must therefore be correct. Let's study their specifics.

The acceptance of goods under contracts of the corresponding type is fixed by the following entry:

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

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

Credit 004

If we are talking about recording in the accounting registers the fact of receipt of cash at the cash desk as a result of the sale of accepted goods or for storage services, then the following entries must be made:

• Debit 50, i.e. Cashier.
• Credit 90, that is, "Sales", then subaccount 1 "Revenue" (the value is reflectedcash receipts for products sold).
• Credit 91, i.e. "Other income and expenses" (should be calculated for the storage of goods).

The accountant also needs to calculate VAT on sold products. This must be done through the following entries:

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

If we are talking about writing off costs, then this is recorded in the following postings:

• Debit 90, i.e. "Sales", then sub-account 2, i.e. "Cost of sales".
• Credit 44, i.e. Selling Costs.

The transfer of funds to consignors for sold products must be reflected through the following entry:

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

An accountant may be tasked with comparing the debit and credit turnovers 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? With the following postings:

• Debit 90, i.e. "Sales", then subaccount 9, i.e. "Profit or loss on sales".
• Credit 99, i.e. Profit and Loss.

In some cases, committents must receive a pen alty. It is fixed in postings:

• Debit 91, i.e. "Other income and expenses".
• Credit 50 thenthere is a Cashier.

This is the specificity that characterizes commission trading. Accounting for it is maintained in accordance with standardized criteria. The corresponding commercial legal relations have a stable legislative base. If an accountant needs to record certain financial transactions that include commission trading, the entries provided for this are quite accessible and logical.