Commission agreement on the sale of goods: sample, form, example of filling

The civil legislation of the Russian Federation provides for the conclusion between the natural persons and organizations of the commission contracts. What is their specificity? In what structure can the corresponding agreement be presented?

What is the purpose of the commission agreement?

Commission agreement on the sale of goods - a contract under which one party, having the status of a commission agent, on the instructions of the other - the committent, and subject to receiving remuneration, makes certain transactions, and on its own behalf, but at the expense of the partner. As a rule, these legal relationships are established in the retail trade. Let us consider their main features.

Legal relationship between the commission agent and the principal

The commission agreement on the sale of goods may be for a specific period or without fixing the validity period of the agreement. In addition, it can define the territory within which the commission agent can carry out his activities. Sometimes the contract also fixes a list of goods that are the subject of the agreement.

As part of the execution of the instruction, the conditions of which are fixed in the agreement under consideration, the commission agent must provide his partner with a report, as well as transfer the goods that are received under the contract. If the principal has objections to the relevant report, he must inform the commission agent about them no later than 30 days after the receipt of the document. A commission agreement for the sale of goods may also determine other terms for the reply of the principal. If the objection to the report is not formed after the expiration of the period specified by law or agreement, then it is considered accepted.

The commission agent, as we noted above, receives remuneration under the contract. In addition, the committent is obliged to compensate him for the expenses incurred in the execution of the assignment. The formation of a report within the framework of legal relations, which are established through such a document as a commission commission for the sale of goods, is the most important aspect of cooperation between the commission agent and his partner. Let's consider its features in more detail.

Formation of the report by the commission agent: nuances

First of all, it is worth noting that it is extremely important for the principal to receive a report from the commission agent on time. This is due, inter alia, to the fact that the committent pays on receipt of revenue on such a document as a commission commission for the sale of goods, VAT. Thus, the commission agent who is interested in continuing cooperation with the partner should pay special attention to the timely provision of the document in question.

Some particularly strict committents prefer to include in the commission of the commission for the sale of goods penal provisions, norms on penalties in case of late submission of reporting by the reporting party. This does not contradict the norms of the Civil Code of the Russian Federation.

Timely receipt of reports is of great importance from the point of view of accounting performed by the principal, if he is a legal entity. The report in this sense is a source that confirms the revenue received by the firm on a document such as a commission agreement for the sale of goods. Accounting requires the firm's confirmation of the legitimacy of obtaining income through supporting documents. The report can be one of those.

The client also needs to record in the contract how exactly he wants to receive reports - personally, by e-mail, by fax or, for example, by courier. The specific method of obtaining a report can be determined, for example, by the features of the mechanism by which the commissioner records the sale of goods under a commission agreement. If it is based on electronic document circulation - it is possible, for the relevant legal entity, it will be preferable to receive a report from the commission agent in the form of files.

Termination procedure

Another noteworthy aspect of legal relations, within which a commission agreement may be concluded for the sale of goods and products, is the termination of the relevant agreement. Lawyers recommend that you write down the conditions for termination of the relevant legal relations directly in the document. In particular, you can specify the validity period. In the event that it is not specified, the principal will be entitled to initiate termination of the contract by notifying the partner about it within 30 days.

An important nuance: the committent can terminate his participation in legal relations at any time, however in this case he is obliged to compensate the commission agent for the possible costs that are associated with the cancellation of the contract. The amount of the corresponding compensation can be prescribed in the contract. In turn, the commission agent who wishes to terminate the agreement must also notify the partner about it within 30 days.

Form of contract

What should the commission's commission for the sale of goods look like? The sample, the form of this agreement, is predetermined, first of all, by a list of the conditions fixed in it. From the legal point of view, the contract in question must, in one way or another, be in a simple form. It should reflect the essential conditions that allow unequivocally determine the list of legal actions of the commission agent. The agreement may contain various annexes that specify the norms that are prescribed in the main document.

Structure of the agreement

Having determined what the treaty under consideration is for, consider in more detail what kind of pattern it can be. Commission agreement on the sale of goods (how to fill it - in printed or digital form, this is already chosen by the parties in the order of private agreement) in the aspect of the structure may include the following main sections:

- preamble;

- section, which reflects the subject of the agreement;

- blocks in which the rights and obligations of the commission agent and the committent are fixed;

- the section determining the procedure for payment of remuneration;

- the block in which the prices for the goods, the order of calculations of the parties are reflected;

- A section that defines the procedure for transactions with goods that the commission agent implements;

- a section in which the responsibilities of the parties are determined;

- the block in which the order of the resolution of disputes is fixed;

- section containing additional provisions;

- a block containing the requisites and signatures of the parties.

Let's consider the details of these sections of the agreement in more detail.

Commission agreement: preamble

Preamble, which may contain a sample commission agreement for the sale of goods, will be quite standard. It reflects the fact that one side - the committent, represented by such an economic entity acting on the basis of such a constituent document, concludes with another - a commission agent, in the person of a certain citizen or organization acting on the basis of such an entity, Then a document, a contract.

Its subject is reflected in the next section of the agreement.

Subject of the contract

In this block of the contract there may be formulations:

- that the commission agent must, in accordance with the committent's instruction, carry out at his expense, but on his own behalf certain transactions;

- about what specific goods should be sold by the commission agent;

- What is the minimum price for the sale of products, including VAT?

- that the commissioner undertakes to independently execute sales contracts with the buyers of the goods.

The following sections of the agreement reflect the rights and obligations of the parties.

Rights and obligations of partners

In the contracts in question, the following duties of the commission agent are most often recorded:

- independent search for buyers, preparation and conclusion of contracts with them, and on the most favorable terms for the principal;

- fulfillment of obligations stipulated by agreements with buyers - in this case, the commissioner acts as a subject of civil legal relations;

- checking the quality of the product accepted for implementation under the contract;

- careful attitude to the goods received within the commission;

- Insurance of the sold product, if this is due to the specifics of its sales;

- submission of a report to the principal for a certain period after the sale of the goods;

- the sale of goods during such a period, and if this is not done, return it to the principal.

Basic rights of the commission agent:

- get a reward from a partner in such a certain time;

- conclude an agreement of the subcommission with another person, if this is necessary from the point of view of ensuring effective sales of the goods.

In turn, an example of a commission agreement for the sale of goods may include the following obligations of the principal:

- timely informing the commission agent about the specific conditions, the nature of the transactions that he must make;

- pay the partner a remuneration in the established amount;

- to compensate the expenses of the commission agent that arose during the execution of transactions.

Basic rights of the principal:

- get a report from the partner in time;

- to receive from the commission agent unrealized goods in the proper quality;

- cancel the commission to the commission agent in the manner determined by the agreement.

The next section of the contract specifies the procedure for paying the commission to the remuneration of its partner.

Commission commission remuneration

Remuneration for the trading operations carried out under the commission agreement for the sale of goods, as a rule, is paid in percentage of the proceeds from the sale of products. In this section, therefore, the value of the relevant commission is fixed, as well as:

- terms of payment of remuneration in case of cancellation by the commissioner of orders;

- conditions of additional payments to the commission agent for expenses incurred by him during the execution of transactions.

The next block of the agreement is about the prices of goods, as well as the procedure for settlements between the parties to legal relations.

Prices for goods and payment procedure

In this section there may be formulations:

- that the commission agent undertakes to sell goods at prices not lower than those established as minimum in the relevant section of the document;

- that the commission agent undertakes to compensate the principal for the difference between the minimum price and the price on which the goods are sold, if it is even lower (unless it is proved that there was no alternative to such a sale, and its non-implementation could have caused even greater losses);

- that the commission agent has the right to take the appropriate difference in the value of the goods to his account, while the principal in this case has no right to refuse the transaction;

- that the amounts received by the commission agent from customers are transferred or transferred in the established way to the committent within 3 days after they are received;

- that the commission agent himself has the right to withhold from the proceeds the remuneration provided for in the contract.

The next section of the contract is about the product that is to be sold.

Section on the goods under the commission agreement

A standard commission agreement for the sale of goods in the block in question may contain the following formulations:

- that the goods received by the commission agent remain in the property of the principal;

- that the commission agent is responsible for damage, shortage, loss of the received goods, if it is obvious his fault in such incidents;

- that the commission agent has the right to use the received goods as collateral in order to ensure the fulfillment of the obligations of the principal;

- that the transfer of goods for sale to the commission agent, as well as his return, are formalized in a separate act.

The corresponding act can also have significance in terms of accounting for the goods. The fact is that its procedure may involve the reflection in any special register of any significant economic transactions, the implementation of which provides for a commission agreement for the sale of goods. Postings in accounting for them can be used also very different, and their application depends on the specifics of a particular business transaction, which, first of all, must be correctly confirmed. In particular - with the help of an act that can confirm the transfer of goods to the commission agent by the commissioner, as well as its return.

Responsibility of partners under the contract

The next block of the commission agreement reflects the responsibility of the parties. Here the formulations will be fairly standard:

- that a party that has not fulfilled its obligations under the contract compensates for the losses of another;

- that penalties may be imposed on this or that side in such a size;

- that the fact of imposing these sanctions does not cancel the obligations of the parties to fulfill the terms of the contract;

- that the responsibility of any party does not come in the event that its actions are caused by force majeure circumstances.

The next block of the document is the resolution of disputes.

Settlement of disputes between the principal and the commission agent

Here, too, everything is quite standard. In this section of the treaty the following formulations are fixed:

- that the parties should first of all overcome differences through negotiations;

- that if it is impossible to reach a compromise, the parties initiate the consideration of the dispute in court.

In the treaty in question, there may be various additional provisions.

Additional provisions

Here there can be formulations:

- that any adjustments to the agreement are made upon their agreement between the parties in writing;

- that the contract is concluded in 2 copies and comes into force from the date of their signing;

- that the agreement is supplemented by such and such applications, if any;

- that on all issues that are not regulated by the agreement, the parties should be guided by the current regulatory and legal acts of Russia.

Requisites and signatures

At the end of the contract, a block is placed in which:

- the requisites of the parties are reflected - from the principal they are usually represented by the TIN, OGRN, information about the settlement account in the bank, from the commission agent - the address of the residence permit, if it is a natural person;

- signatures of the parties are put - indicating the full name of the commission agent, the representative of the issuing firm.

How can the commission's commission for the sale of goods look like? The agreement form may look something like the picture below.

A concrete example of filling this form will be determined by the content of legal relations, the organizational and legal form of the parties to the transaction, the characteristics of the goods sold.

The document must, first of all, comply with the norms of the Civil Code of the Russian Federation. If this criterion is not met, then the contract will be considered invalid, and the accounting of operations on it will be significantly complicated for the principal.