Retro bonuses of trading networks. What are retro bonuses in trading and what are they for? What is a retro bonus and how to calculate it correctly

In the development of any business, a motivating factor plays a huge role. Thus, product manufacturers have the opportunity to stimulate the intensity of sales of their goods in retail chains at the expense of some kind of remuneration to distributors and dealers. In international practice, this gesture is called a "rebate", in Russia it is a retro bonus (short for "retrospective bonus"). Why is it needed, what happens and what is required for its calculation, you will learn from our article.

Deciphering the concept

The concept of "retrospective" means "reference to the past." In trade, these are already sold or purchased goods. For their certain volume according to the drawn up contract, the supplier pays the retailer a retro bonus. Or the retailer pays a reward retail outlets for fast sale of goods or good performance. Such a bonus keeps the entire chain from the manufacturer to the end consumer motivated. The conditions for its provision may be as follows:

• . It can be a sold product for a given amount or in an agreed volume. Thanks to this bonus, the supplier can raise the level of sales of not the most popular items in the assortment or improve performance in a certain market segment.
• Quality fulfillment of the terms of the contract. In other words, if the discipline of payments is observed, the distributor or retailer can receive a reward.
• Good fruitful work. When goods are shipped quickly, retail chains receive their products on time, the distributor may receive an incentive from the supplier.

Retrospective bonuses are determined by the counterparty who submits his offer to the retailer. The condition is fixed in the contract. As a rule, the distributor uses the received award, among other things, to stimulate the next “implementers” along the chain. In turn, there are three types of bonuses:

• Cash amount. As a rule, this is a certain percentage of the value of the purchase and sale transaction. A consignment agreement is drawn up, in which absolutely everything is prescribed, including the moment the bonuses are deducted and the form of their payments.
• An option, or the ability to purchase goods at a reduced preferential price in a certain period.
• Bonus free product. This is one of the most common bonuses from a supplier, but it has a number of negative aspects related to accounting and workflow.

The supply of free goods as bonuses requires close attention to the design. Documents must be legally correct. It is especially worthwhile to approach the formation of the contract with particular care - it is better if it is drawn up separately from the main supply contract.

Any operations must be confirmed: both the payment of a retro bonus and the fulfillment of the volume specified by the condition (in rubles or natural units).

Retro bonus calculation

Even before the beginning of 2017, the maximum percentage of reward in the form of a retro bonus was 10%. In connection with the amendments to Art. 9 Federal Law No. 381-FZ, this figure was reduced to 5%. All contracts that did not meet the new requirements became invalid from January 1, 2017. You can calculate the retro bonus using the formula:

Retro bonus = reward for purchasing a certain amount of food + compensation for certain services.

The following services are included in the bonus amount: promotion, logistics, preparation, processing and packaging of goods. When calculating the bonus, VAT charged to the retailer is not included, and if the goods are excisable.

Here is an example of calculating a retro bonus.

Under the contract, the distributor purchases goods from the supplier for 3 million rubles. In total, 100 thousand rubles were spent on logistics, promotion and work with products. The bonus in this case can be a maximum of 150 thousand rubles (5% of 3 million rubles). For example, 100 thousand rubles are compensated for services and 50 thousand rubles for the delivered goods (or 1.7%).

Accounting for remuneration in documents

The most important thing in using retro bonuses is their design. There are two methods of reflecting them in accounting: attribution to the cost of production and to the result. In the first case, a transparent scheme for the movement of goods is formed, and the promotion itself becomes a pricing regulator. In the second case, a large flow of financial transactions is systematized and eliminated, the price of goods is adjusted without affecting income, and the accrual system for the entire product range is put in order.

The contract for the payment of retro bonuses must comply with a number of rules:

• The main action (delivery) is written in the title, and in brackets is a postscript “with the condition of paying retro bonuses”.
• Both sides are called seller and buyer.
• All the conditions under which the retro bonus is accrued are prescribed in the chapter of the agreement “Financial conditions and settlement procedure”. There it is mandatory to indicate the cost of the goods, the right to receive a bonus with percentages and terms, payment terms.

In addition, a retro bonus can be singled out as an additional agreement to the contract, where the supplier intends to reward the buyer on a one-time basis. Or the agreement may be oral. At the same time, it is important to document all the operations performed, and formulate the bonus itself as “for services rendered”.

Ability to use retro bonuses as leverage own development opens up great prospects for suppliers and manufacturers. Motivation is a serious factor in the movement, and stimulating the desire to sell as much as possible and quickly works wonders in retail chains. However, you should be as careful as possible with internal documents and reports. Any ridiculous mistake, incorrect posting or unaccounted for ruble can lead to serious problems with the law.

Amounts of bonuses received by the buyer for achieving the volume of purchases must be included in the full amount in non-operating income

25.06.2013
GUARANTEE

Under the supply agreement, the organization purchases non-food products. According to the contract, the supplier provides a retro bonus for a certain volume of purchases by offsetting it as an advance payment by the buyer (on account of future deliveries of goods) or towards repayment of the buyer's receivables for already delivered goods. The supplier notifies the buyer of the amount of the retro bonus by sending him a credit note.

Is it legal that the organization (buyer) does not include the amount of retro bonuses in the VAT tax base, taking them into account as part of non-operating income for income tax? What is the position official bodies on this issue?

According to paragraph 1 of Art. 421 of the Civil Code of the Russian Federation citizens and legal entities free to enter into a contract. At the same time, the terms of the contract are determined at the discretion of the parties, except when the content of the relevant condition is prescribed by law or other legal acts (clause 4, article 421 of the Civil Code of the Russian Federation).

According to paragraph 1 of Art. 422 of the Civil Code of the Russian Federation, the contract must comply with the rules binding on the parties, established by law and other legal acts (imperative norms) in force at the time of its conclusion. Thus, organizations engaged in trading activities must take into account the provisions of the Federal Law of December 28, 2009 No. 381-FZ “On the Basics state regulation trading activities in Russian Federation».

Note that neither civil nor tax legislation defines the concept of "bonus". In practice, the system of bonuses and premiums implies additional encouragement by the supplier of the buyer, not directly related to a decrease in the price of the delivered goods.

Thus, in accordance with the norms of the Civil Code of the Russian Federation, the seller and the buyer have the right to provide in the contract of sale (delivery) any conditions, including those under which the buyer is granted (paid) a bonus. A bonus provided for current or future deliveries, taking into account the conditions and volumes of purchases in the past, is considered a retro bonus.

By providing a discount to the buyer without changing the value of the goods in the form of a bonus, the seller has the right to pay the amount of the bonus in cash or reduce the buyer's debt for the goods delivered earlier (or consider the provided bonus as an advance on new deliveries of the goods), i.e. make an offset in accordance with Art. 410 of the Civil Code of the Russian Federation.

Usually, when providing the buyer with discounts, premiums, bonuses based on the results of purchases, the supplier sends the buyer a relevant notice (credit note). A credit note is a settlement document that contains a notice sent by one of the parties in the settlement relationship to the other about crediting the account of the latter a certain amount due to the occurrence of any circumstance that created the other party's right to claim this amount (see, for example, the decision of the Tenth Arbitration Court of Appeal dated August 01, 2008 No. 10AP-2108/2008). As a rule, a credit note contains data on a specific delivery and the amount of the discount provided.

income tax

In accordance with paragraph 1 of Art. 248 of the Tax Code of the Russian Federation, income for the purposes of Chapter 25 of the Tax Code of the Russian Federation includes income from the sale of goods (works, services) and property rights and non-operating income.

Thus, non-operating income of a taxpayer is recognized as income in the form of property (works, services) received free of charge or property rights, except for the cases specified in Art. 251 of the Tax Code of the Russian Federation (clause 8 of article 250 of the Tax Code of the Russian Federation).

According to paragraph 2 of Art. 248 of the Tax Code of the Russian Federation for the purposes of taxation, property (works, services) or property rights are considered received free of charge if the receipt of this property (works, services) or property rights is not associated with the recipient's obligation to transfer property (property rights) to the transferor (perform for the transferor person of work, provide services to the transferring person).

The Ministry of Finance of Russia in a letter of September 15, 2005 No. 03-03-04 / 1/190 and the Federal Tax Service of Russia for Moscow in a letter of March 21, 2007 No. 19-11 / 25335 indicated that if, due to the fulfillment of certain conditions of the contract, the seller will pay (provide) a premium (discount) to the buyer, for the buyer such a discount will be property received free of charge, subject to inclusion in the tax base for corporate income tax.

In later letters, representatives of the Ministry of Finance of Russia explained that, by their nature, premiums (discounts) received by the buyer as a result of fulfilling certain conditions of the contract, in particular the volume of purchases, not related to a change in the price of a unit of goods, are taken into account for tax purposes as part of non-operating income, list which according to Art. 250 of the Tax Code of the Russian Federation is open (letters of the Ministry of Finance of Russia of December 28, 2012 No. 03-01-18 / 10-200, of December 19, 2012 No. 03-03-06 / 1/668, of 03-03-06/1/316).

Thus, the amount of bonuses received by the buyer for achieving the volume of purchases, in tax accounting, in any case, should be included in non-operating income in full.

The object of VAT is the sale of goods (works, services) on the territory of the Russian Federation (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

In turn, on the basis of paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, the sale of goods, works, services is recognized, respectively, the transfer on a reimbursable basis (including the exchange of goods, works, services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in the cases provided for by the Tax Code of the Russian Federation, the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - free of charge.

When determining the tax base, revenue from the sale of goods (works, services), transfer of property rights is determined on the basis of all income of the taxpayer associated with settlements for payment for these goods (works, services), property rights received by him in cash and (or) in kind (Clause 2, Article 153 of the Tax Code of the Russian Federation).

According to paragraph 4 of Art. 166 of the Tax Code of the Russian Federation, the total amount of VAT payable to the budget is calculated at the end of each tax period, taking into account changes that increase or decrease the tax base in the corresponding tax period.

Since there is no sale of goods (works, services) when a bonus is provided to the buyer, the buyer does not need to charge VAT.

It should be noted that for a number of years the position of the financial department and the tax service on the issue of applying VAT in relation to premiums (remunerations) paid by the seller of goods to the buyer for achieving defined by the agreement the volume of purchases of goods, was expressed in the following approach.

According to representatives of the Ministry of Finance of Russia and the Federal Tax Service of Russia, two cases of encouraging the buyer should be distinguished:

When premiums (bonuses and discounts) are not related to the payment for the services rendered by the latter, and the payment of which does not lead to a change in the price of the goods;

When the terms of the supply agreement provide for the provision by the seller of goods of discounts (premiums, bonuses) to the buyer by changing the price of previously delivered goods.

In the first case, for the purpose of calculating VAT, the seller determines the tax base for the goods sold without taking into account such premiums and remunerations (bonuses). The indicated amounts should also not be recognized as payments related to settlements for the delivered goods, therefore there are no grounds for making changes to the invoices issued during the shipment of goods. Accordingly, the amounts of premiums and remuneration (bonuses) received by the buyer of goods are not subject to VAT (letter of the Ministry of Finance of Russia dated December 13, 2010 No. 03-07-07 / 78, the Federal Tax Service of Russia dated April 1, 2010 No. 3-0-06 /63, Federal Tax Service of Russia for Moscow dated April 6, 2010 No. 16-15/035737).

If the terms of the supply agreement provide for the provision by the seller of goods of discounts (bonuses and premiums) to the buyer by changing the price of previously delivered goods, the seller must reduce the VAT tax base by the amount of the discount provided and, accordingly, make changes to the previously issued invoices, which serves as the basis to adjust the books of purchases and sales by all parties to the agreement (letters of the Ministry of Finance of Russia of November 13, 2010 No. 3 03-07-11 / 436, of April 29, 2010 No. 03-07-11 / 158, of 03-07-15 / 112, Federal Tax Service of Russia for Moscow dated April 6, 2010 No. 16-15 / 035737).

It should be noted that at present, in case of a change in the cost of shipped goods (work performed, services rendered), property rights transferred, including in the event of a change in price (tariff) and (or) specification of the quantity (volume) of shipped goods (work performed, rendered services), transferred property rights, the seller issues an adjustment invoice to the buyer in the manner provided for in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation.

A similar opinion was also expressed by arbitration courts (see, for example, the decisions of the Federal Antimonopoly Service of the Moscow District dated September 10, 2010 No. KA-A40 / 10235-10-2, the Federal Antimonopoly Service of the East Siberian District dated September 2, 2010 No. A33-20390 / 2009, Federal Antimonopoly Service of the Northwestern District dated June 4, 2010 No. F07-5440/2010 in case No. A26-8794/2009).

However, the Presidium of the Supreme Arbitration Court of the Russian Federation, in its resolution of December 22, 2009 N 11175/09, outlined a different approach to the procedure for taxing premiums and discounts. The supervisory authority came to the conclusion that regardless of how the parties to the distribution agreement defined the incentive system: by providing a discount that determines the amount of a possible reduction in the base price of the goods specified in the agreement, or by providing a bonus - additional remuneration, the premium provided by the seller to the buyer for fulfilling the terms of the transaction, as well as regardless of the procedure for granting discounts and bonuses (transfer to the current account, set off as an advance or reduction of debt), when determining the taxable base, the amount of revenue is subject to determination taking into account discounts, and, if necessary, - adjustment for the tax period in which the sale of goods (works, services) is reflected.

Later, the Presidium of the Supreme Arbitration Court, in Resolution No. 11637/11 of February 7, 2012, set out its position on this issue even more clearly, indicating that, since bonuses are directly related to the supply of goods, it should be recognized that they are also a form trade discounts applied to the cost of goods that affect the tax base for VAT. As a result of payment by suppliers of premiums based on the results of the shipment of goods, the cost of goods decreases, which entails an adjustment by suppliers of the VAT tax base, from which it follows that the amount of VAT tax deductions previously declared by the buyer is also subject to a proportional decrease in the relevant tax periods.

Thus, the SAC judges clearly formulated the rule: if, according to the terms of the supply contract, the seller of goods provides for the provision of discounts (bonuses and premiums) by the seller to the buyer without changing the price of previously delivered goods, then the supplier has an obligation to adjust the tax base downward, and the buyer, accordingly, restore the previously declared deduction.

At the same time, it should be noted that, within the framework of its powers, the Presidium of the Supreme Arbitration Court of the Russian Federation considers cases on verification of judicial acts of arbitration courts of the Russian Federation that have entered into legal force, as well as considers certain issues of judicial practice and informs arbitration courts in the Russian Federation of the results of consideration of these issues. (Article 16 of the Federal Constitutional Law of April 28, 1995 No. 1-FKZ “On Arbitration Courts in the Russian Federation”). Unlike clarifications on issues of judicial practice given by the Plenum of the Supreme Arbitration Court of the Russian Federation in the form of resolutions, resolutions and information letters of the Presidium of the Supreme Arbitration Court of the Russian Federation are not mandatory for application by arbitration courts. This circumstance must be taken into account when assessing the prospects for resolving the relevant dispute in arbitration courts.

At the same time, today there is arbitration practice in which judges adhere to the position of the Presidium of the Supreme Arbitration Court of the Russian Federation contained in the decision of December 22, 2009 No. 11175/09 (the decision of the Ninth Arbitration Court of Appeal of March 12, 2013 No. 09AP-4785/13) .

The position of the Presidium of the Supreme Arbitration Court, set out in resolutions No. 11637/11 dated February 7, 2012 and No. 11175/09 dated December 22, 2009, was reflected in the clarifications of the financial department (see, for example, letters of the Russian Ministry of Finance dated May 31, 2012 No. No. 03-07-11/163, No. 03-07-14/52 dated May 17, 2012, No. 03-07-14/31 dated May 5, 2010, No. 03-07- dated April 9, 2010 11/106), while the official position of the Ministry of Finance of Russia on the issue of taxation of premiums (bonuses) without changing the initial price of the goods in these letters remained the same.

In our opinion, based on the fact that the provision of a bonus by the supplier to the buyer does not change the cost of goods shipped earlier, the purchasing organization does not need to adjust the previously declared deductions. At the same time, the amount of the bonus paid (accrued) by the supplier, the buyer, is not included in the VAT tax base.

At the same time, given the different approaches to the issue under consideration by the regulatory authorities and the supervisory authority, we believe that the adoption of a specific decision on this issue remains with your organization.

Moreover, we believe that the buyer's tax consequences for VAT depend on the decision made by the seller.

If the seller decides not to reduce the prices of the delivered goods by the amount of the remuneration (bonuses and premiums) provided, then such remuneration is included in the buyer's income and does not give rise to any VAT tax consequences.

If the seller decides to reduce the VAT tax base by the amount of the discount provided and, accordingly, makes changes to previously issued invoices, the buyer will need to correct the purchase book and restore the previously declared deduction.

We come across the concept of “bonus” both in the domestic sphere of life and in the work one. The nature of the bonus is clear - these are certain additional benefits received by a person in the form of incentives, bonuses or allowances. The essence and purpose of bonuses is simple - to motivate, encourage, attract attention in order to form permanent relationships, strong ties, trade and exchange processes. However, in Russia there is such a thing as a "retro bonus". What is a retro bonus in trading and how it works will be discussed below.

What is it and how does it work

This concept is mainly used by Russians in the process of trade and exchange relationships. In world trade terminology, the definition of "rebate" from the English rebate is most often used. At its core, a retro bonus is nothing more than a payment, or payout, that is made by making the following variations:

• a cash payment, which is a return of a certain amount from the value of a completed sale and purchase transaction;
• provision of goods for full use free of charge;
• option - the right of a client, or a third party, to conclude a transaction for the sale of goods within a certain time at a specially set price.

Bonus items as retro bonuses

The simplest and most frequently used in trade and exchange relations is such a type of bonus as free delivery of goods. But this type of relationship in trade entails the emergence of certain tax liabilities for value added tax from the manufacturer of goods or the seller and tax liabilities for gross income from the recipient.

To bypass tax audits and the difficulties that arise from them, you need to follow these steps:

Legal registration

A retro bonus is, first of all, a relationship that arises between two parties for the purpose of paying bonus obligations of one party to the other. Therefore, the fact of legally correct registration of such relations is important.

AT legal practice bonuses are rewards that are paid to a party as a result of the provision of certain services by it. It is more correct to significantly simplify tax accounting not to tie such operations to the main sales contract, but to formalize them as separate eligible contracts.

Practice

Practice is exactly what helps to understand what a retro bonus is. An example of use in marketing is the most simple and clear. For example, a party that has received such a marketing service as collecting or distributing information, conducting promotions, merchandising, draws up a retro bonus for the this service party in the form of providing free goods upon completion of actions.

Calculation

If a retro bonus is nothing more than a percentage of the volume of products sold, then the main conditions for its provision must be described in a consignment agreement, which is concluded between the two parties between which trade and exchange relations have arisen. The execution of such agreements and the calculation of retro bonuses is a rather laborious process for the accounting department of enterprises, since the following information is necessarily mentioned in the agreement:

The practice of price reduction in retro bonus relationships

Despite the fact that a retro bonus is a legal relationship in the form of a signed contract, which indicates the price of goods provided to the recipient of the bonus, in practice there are cases when the price of goods already shipped and delivered to the recipient can be revised. This happens when a transaction for the provision of goods was concluded during the tax period, and the company makes a post-discount on the price of goods that are already shipped after the tax period. However, before using this type of retro bonus, you need to understand the intricacies of registering such a discount in the accounting department. In addition, it is better to ask knowledgeable people to show a sample of a retro bonus, so as not to run into problems.

In accounting, such a retro discount is issued through a negative invoice. Since October 1, 2011, such accounts have been fully legalized, and their use is legal and permitted by law. The mechanism for issuing a discount is simple: to begin with, the seller of goods draws up a corrective invoice. The second main condition is the fact of notification of the recipient about the price reduction, documentary confirmation of his consent to the implementation of this operation. Only if there are two of the above grounds, the seller has the right to issue a retro discount as a special type of retro bonuses.

In general, the practice of providing retro bonuses in trading is a simple and necessary thing, however, before applying it, it is necessary to enlist the support and awareness of the accounting department, because with the wrong approach, a good deed can turn out to be quite the opposite.

Retro bonus- the Russian concept, abroad for similar payments use the term "rebate" (rebate). Retro bonuses in trade are a cash reward that a supplier pays to dealers of its products, subject to the purchase or sale of the required volume of goods in accordance with the terms of the contract.

Conditions for receiving bonuses

1. Implementation of the sales plan in monetary or quantitative terms. This allows the supplier to increase sales of not the most popular commodity groups or improve performance in a specific market segment.
2. Compliance with all requirements of the contract. For example, a wholesaler or retailer is rewarded by a supplier for timely payment for purchased products.
3. Operational work. For example, for fast shipment and delivery of products to retail outlets, the distributor receives a retro bonus from the supplier.

Classifications of retro bonuses

According to the accrual:

• the volume of sales or purchases prescribed in the contract in monetary or quantitative terms has been reached - this is the most popular type of retro bonuses. With the help of such payments, suppliers can stimulate the sale of specific products in certain market segments or a specific target audience;
• through the sale of goods, the number of new customers has reached a certain level.​

At the time of accrual:

• at the entrance (Sell-In) - after purchasing the required volume of products from the supplier;
• in the warehouse - during the storage of goods. This is due to the desire of the supplier to protect distributors from falling product prices, which is relevant in the field of information technology;
• at the exit (Sell-Out) - after the sale of the required volume of products. This encourages the distributor not only to purchase goods in large volumes, but also to sell them.​

By way of delivery:

• credit note - involves offsetting the debts of the supplier and distributor. Often used in settlements with non-resident companies;
• monetary form - in fact, the supplier pays the distributor for the goods sold.

According to the method of reflection in the accounting of the distributor:

• inclusion in the cost of goods is the most convenient way to ensure the accuracy and transparency of accounting for all income and expenses. This allows the distributor to form a flexible pricing policy and avoid the risks of potential losses from the sale of goods at unreasonably low prices;
• assignment to final financial results- this method is used more often, especially in the FMCG sector (from the English fast moving consumer goods - fast moving consumer goods).

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When and in what form are retro bonuses accrued?

Conditions for receiving retro bonuses for wholesalers and retailers are set by the supplier individually and fixed in the contract. Such incentives can take various forms:

Cash prizes. This is one of the most common forms, which is a reward to a distributor or retailer for the sale of a supplier's products. In this case, a retro bonus is an agreed amount that the supplier returns to the counterparty as a premium for fulfilling all the terms of the contract. The parties agree in advance the period and timing of accrual of retro bonuses.

For example, the parties agreed that for the sale of goods worth more than 500 thousand rubles per quarter, the distributor receives a retro bonus of 5 percent of the proceeds. As a result, if the sales volume for the quarter is 600 thousand rubles, the distributor will receive a bonus of 30 thousand rubles.

Shopping at better prices. Supplier as a reward for successful sales may offer a counterparty to buy a certain volume of products at a discount. Such offers are short-term. All conditions for providing a retro bonus, validity periods and preferential prices are prescribed in a separate agreement.

Price reduction. The supplier provides a retro bonus in the form of a discount on certain assortment groups or the quantity of purchased products. In detail, all conditions are reflected in the contract, where the supplier confirms his consent to the reduction of purchase prices.

Free shipping of goods. On the one hand, this is a fairly attractive remuneration option for a distributor. On the other hand, there are certain difficulties with legal registration similar premiums, because tax authorities may have questions during the audit.

Regardless of the form in which the retro bonus is provided, the distributor has the full right to dispose of it at his own discretion: invest money in business development and growth in turnover or pay remuneration to retailers for meeting the agreed sales targets.

How to draw up a contract with a retro bonus

The procedure for accrual and provision of retro bonuses should be reflected in normative documents. This may be an agreement between a supplier and a distributor or a separate additional agreement on retro bonuses. The document must reflect the following:

• in the title of the document, next to the designation of the action (for example, “delivery of products”), information on the provision of retro bonuses is indicated;
• in the section "Financial conditions and settlement procedure" all conditions for the provision of remuneration are disclosed;
• the contract specifies the cost of products and the form of payment (cash or non-cash).

Keep in mind: in order to avoid claims from partners or tax authorities, it is necessary to specify in as much detail as possible the types of products for which retro bonuses will be provided. Pay attention to the units of measurement used: liters, kilograms, pieces, packing units. Describe in detail the mechanism for providing remuneration.

If a retro bonus is provided in the form of a cash bonus for reaching a certain volume of sales, then all the conditions for providing it must be specified in the consignment agreement (an agreement between the parties involved in trade and exchange operations).

The preparation and execution of such documents, as well as the calculation of the amount of retro bonuses, takes a lot of time, because. requires scrupulous work and reflection of the following information:

• the contract must state that the price at which the products are provided to the distributor includes a retro bonus;
• the conditions for providing a retro bonus are reflected (for example, when the agreed sales volume is reached, a part of the amount is returned to the distributor in the form of a cash reward). Accounting for retro bonuses can be kept separately for each counterparty;
• the time period for accrual and payment of remuneration is fixed;
• the signatures of the supplier and distributor (retailer) on the document are evidence agreement reached on the terms and amounts of paid retro bonuses.

How to calculate the retro bonus

In accordance with paragraph 4 of Art. 9 federal law dated December 28, 2009 No. 381-FZ “On the Fundamentals of State Regulation of Trading Activities in the Russian Federation”, the maximum amount of the retro bonus is 5 percent of the price of goods purchased by a distributor or retailer (excluding VAT and excises).

There are two main methods for calculating retro bonuses:

• from delivery - the amount of remuneration paid is calculated based on the volume of delivery for the reporting period;
• from payments - the amount of the premium to the supplier is determined based on the volume of payments for the delivered goods in the reporting period.

The following formula is used to calculate retro bonuses:

reward for purchasing a certain amount of goods + compensation for certain services = retro bonus.

The fee may include the following services:

• logistics costs;
• packaging of goods;
• marketing promotion of products on the market.

Consider the calculation of the retro bonus using an example. The supplier and the retailer entered into a contract for the supply of a large consignment of goods total cost 5 million rubles. The supplier provided additional services to the retailer for 150 thousand rubles, which included the costs of transporting, unloading and storing goods. In accordance with the requirements of Law No. 381-FZ, the maximum amount of the retro bonus should not exceed 5 percent. In our case, this is 0.05 x 5,000,000 = 250,000 rubles. Thus, the supplier can compensate 150 thousand rubles for services rendered and 100 thousand rubles for products.

When calculating retro bonuses, you need to take into account certain subtleties:

1. List of product names or product groups to which retro bonuses apply. For individual items or nomenclature groups, different conditions to receive a reward. The contract states that one retro bonus applies to a specific list of goods, and another one applies to the rest. Or the following wording is possible: “Retro-bonus is credited to all positions except…”.
2. The method of accounting for the quantity of goods is the main units of measurement (pieces, packages, boxes, pallets) or related ones (liters, tons, kilograms, cubic meters, etc.).
3. To ensure maximum accuracy in calculating retro bonuses, it is necessary to take into account not only the volume of deliveries, but also the volume of product returns from the retailer. Some difficulties may arise here, for example: should VAT be included in the discount price? what terms of delivery should be taken as the basis for calculations if the retailer is a non-resident?
4. Ability to manually adjust the calculated size of retro bonuses. Although rewards are determined automatically, manual changes may need to be made as supplier and retailer data do not match.
5. Automatic accrual of bonuses when the sales plan is fulfilled within the specified range. For example, with sales up to two million rubles - a retro bonus of two percent; from two to five million rubles - four percent; over five million rubles - five percent. Or vice versa – the retro bonus is paid out in maximum size for all sales in the reporting period.
6. The problem of choosing between a retro bonus and a retro discount. If the sales volume of the reporting period affects the price of products in the future period, it makes sense to apply a retro discount rather than a retro bonus.

The size of the retro bonus and the prices of goods provided to the distributor or retailer are officially fixed in the contract, which is signed by both parties. Nevertheless, it is possible that after shipment or delivery of products to outlet the price is being revised. This happens if the supply contract was signed during the tax period, and the goods were shipped after its end. In this case, the supplier can make a post-discount for the product.

The use of this type of retro bonus requires great experience in the accounting field and knowledge of all the nuances of accounting and paperwork. To avoid critical mistakes in accounting for retro bonuses and not to attract the attention of the tax authorities once again, you can seek the help of a professional.

Such retro bonuses are reflected in accounting using a negative invoice. The use of such accounts is allowed by the current legislation from October 1, 2011. To issue a retro bonus, the supplier needs to open an adjustment invoice. Next, a notification about the price reduction is sent to the counterparty; the retailer sends back written agreement to carry out this operation. After all conditions are met, the supplier has every right to record the change in the retro bonus to the retro discount.

Thus, retro bonuses in retail chains are used quite actively, but their accounting is associated with certain difficulties. In order to avoid mistakes and sanctions for violating legal requirements, delegate the functions of calculating and accounting for retro bonuses to experienced professionals.

An example of calculating retro bonuses

Suppliers, in addition to the usual discounts, often provide counterparties with additional retro bonuses that apply to the entire volume of products purchased earlier. Let's look at an example of how this happens.

An example of calculating additional retro bonuses

Discount scale	Batch number	Party volume, rub.	The amount of the discount for this batch, %	The amount of the discount for this batch, rub.	Total amount of purchases, rub.	Accumulative discount, %	Cumulative discount, rub.	Additional retro bonus minus actual discounts (gr.8 - gr.5)
up to 1000 rubles – 0%
from 1001 rub. up to 3000 rub. – 2%
from 3001 rub. up to 5000 rub. – 3%
from 5001 rub. up to 10000 rub. - four %
over 10,000 rubles. - 5 %								212 – 24 = 188

The buyer during the entire reporting period bought goods with a total value of 5300 rubles. The supplier provided his client with the following discounts for this: 54 rubles for the fourth and fifth consignments of goods and 188 rubles for the total volume of purchases in the reporting period. The total amount of the buyer's retro bonus was: 54 + 188 = 242 rubles. The supplier paid this amount at the end of the reporting period.

Usually, the rules for accruing retro bonuses in the agreement provide that in the next reporting period, the accumulated values ​​of the indicators are reset to zero, and the amount of the discount is calculated again, based on sales volumes in the new year. This type of retro bonus is often used when concluding agreements with large retailers.

In addition, contractual, permanent retro bonuses are also used in practice. The size of the discount is determined by the supplier based on the status of the client. Separately, quarterly or annual levels of sales volume and discounts in percentage terms can be specified. Such retro bonuses are calculated without taking into account the size of the contractual discount once a quarter (or a year) after the retailer or distributor reaches the planned indicators.

How to account for retro bonuses

In management accounting, when reflecting retro bonuses in financial statements, the following points should be taken into account:

1. Calculate the size of the retro bonus. This is usually done during the process of placing a customer order, but there are options when information about retro bonuses is reflected in documents after they are signed.
2. Usually, retro bonuses are calculated for each individual item in the order, however, options are possible: discounts may not be provided for certain products; different options for calculating remuneration are used for different products (as a percentage of the order amount, in the form fixed amount etc.).
3. After the conclusion of the contract, you need to check whether the goods that fall under the payment of retro bonuses were shipped in full.
4. In the case of a product return by the client, it is required to check whether the bonus items have also been returned.
5. An important factor for accruing retro bonuses is the fact that funds are credited as payment from the client.
6. More complex situations are possible, requiring separate accounting of mutual settlements for the client making the payment and the client receiving retro bonuses.
7. Retro bonuses can be paid out different ways: in cash (refund of part of the order value); free delivery of products; option.

These are just some of the questions that will need to be answered in the process of working with retro bonuses.

The rules for accounting for retro bonuses by the buyer and supplier were explained by the Ministry of Finance in letter No. 03-03-06 / 1 / 29540 dated 05/22/2015 using the example when products were shipped in one period, and bonuses were accrued in another. In such a situation, the supplier's actual income is reduced, and the buyer's expenses are reduced, which requires recalculation of the amount of income tax payable.

According to the letter, if discounts reduce the prices of goods shipped earlier, the supplier takes into account retro bonuses in the current period. In turn, the buyer is obliged to recalculate the income tax for the reporting period in which the cost of production was written off.

How to take into account the retro bonus to the supplier

The supplier has the right to adjust income downwards in the reporting period when the discount was provided to the buyer. Since the amount of revenue and profit received was already reflected in the statements for the previous period, as a result of the adjustment, an overpayment of income tax will result. To eliminate it, you can refer to Art. 54 of the Tax Code, which refers to the possibility of accounting for retro bonuses not as part of the income of the previous reporting period, but as expenses current year. This will avoid discrepancies in accounting and tax reporting.

If the question arose of how to reflect the retro bonus in accounting, use the following entry: debit account 91 “Other income and expenses” and credit account 62 “Settlements with buyers and customers”.

Accounting for a retro bonus with a buyer

As a result of receiving a retro bonus, the buyer's income increases, which entails the obligation to charge additional income tax. To do this, the buyer needs to submit an updated declaration for the previous reporting period. Or there is a second option: to take into account remuneration as part of the income of the current period. In accordance with paragraph 1 of Art. 268 and paragraph 2 of Art. 272 of the Tax Code, expenses are taken into account in the period when they were incurred. This is logical, because at the time the expenses were incurred, the supplier did not provide a retro bonus, therefore, the discount received must be taken into account in the income of the current period. But such a position will need to be substantiated and proven in court (decree of the Federal arbitration court Northwestern District No. А05-3807/2012 of 04/02/2013). If you want to avoid such disputes, then use the first method of accounting for retro bonuses.

How can a seller take into account a retro bonus that does not change the price of a product

The situation when retro bonuses from the supplier do not affect the final cost of products is possible if the supply contract:

• or it is directly stated that the remuneration does not change the price of the goods;
• or nothing is written about the relationship between the retro bonus and the price.

Value Added Tax. It is not required to recalculate the amount of VAT accrued on the sale of products and provide an adjustment invoice for the amount of the retro bonus.

The amount of the retro bonus provided to the buyer for paid products in the form of a offset against payment for other goods is reflected by the seller in the form of an advance payment received. To do this, in the quarter when the remuneration was accrued, you must:

• calculate from the retro bonus amount advance VAT at a rate of 18% or 10%;
• fill out an advance invoice in two copies, one of which is given to the counterparty, and the second is registered in the sales book.

income tax. The amount of the retro bonus paid to the buyer is reflected in the non-operating expenses of the supplier:

• if the contract stipulates that remuneration is accrued automatically after all conditions are met, then on the date of their fulfillment by the counterparty;
• if the contract states that the premium is paid on the basis of a specific document (for example, a notice or notice), then on the date the document is sent to the counterparty;
• if the contract does not say anything about a retro bonus, then as of the date of conclusion of an additional agreement on the payment of remuneration to the buyer.

Tax under the simplified system of taxation. When using the simplified tax system, different options for accounting for retro bonuses are possible - depending on the moment it is provided to the buyer.

Option 1. The supplier provided a discount after the shipment of the goods, but before the receipt of payment on the account (to reduce the receivables of the buyer). In this case, the supplier records revenue in the amount of receipts from the buyer, i.e. minus the retro bonus.

Option 2. The supplier paid the remuneration after the buyer paid for the goods (for example, transferred a cash bonus or credited the amount of the retro bonus towards payment for other batches of products). In this case:

• the value of the retro bonus is not reflected in the costs;
• revenue is shown in full, excluding the amount of the retro bonus, i.е. the supplier's income is not reduced by the amount of the premium paid.

In accounting, the supplier draws up the following postings:

If the contract states that retro bonuses can affect the price of goods, then this entails certain accounting difficulties:

• corrective invoices must be issued;
• need to change the order tax accounting income and expenses of the company;
• possible claims from the tax authorities, tk. there are no clear instructions in the tax legislation on making such changes to the accounting policy of the organization.

Thus, in order to avoid unnecessary problems, it is better not to include in the contract the possibility of changing prices for products shipped to the buyer.

Accounting for retro bonuses in 1C

Opportunities for accounting for retro bonuses in standard configurations 1C: Trade Management, 1C: SCP and 1C: ERP.

In the standard configurations of the 1C program, it is possible to keep records of retro bonuses automatically and / or manually. This allows you to ensure that the amounts of bonuses accrued and paid to customers in the supplier's reporting match. The advantage of this approach is the use of a generic configuration mechanism. But there are also disadvantages. For example, the main task of controlling the accrual of remuneration depending on the shipment or payment is not solved. In 1C there is no necessary information for this.

Implementation of a subsystem for accounting for retro bonuses.

In a typical 1C configuration, you can add a subsystem for accounting for retro bonuses, which allows you to organize the accounting of the following operations:

1. Accrual of retro bonuses after placing an order by the buyer. The configuration can "remember" the conditions for calculating discounts for different counterparties. For example, a specific customer on the loaded list of goods is credited with the corresponding retro bonus.
2. Accounting for retro bonuses after shipment and / or return of products for which remuneration is accrued.
3. Accounting for bonus payments.
4. Calculation of the amount of the retro bonus payable to the counterparty based on the analysis of data on shipments and payments. It is possible both automatically and manually.

Manual adjustments are necessary when the supplier decides to pay retro bonuses for each client separately. Automatic accrual is convenient when the conditions for providing rewards are the same for all buyers.

We have listed only a part of the additional configuration options for accounting for retro bonuses. The supplier can establish specific mechanisms for accounting and accruing remuneration to the buyer on his own. For example, you can set up a credit for the amount of retro bonuses against the next deliveries of products, or include an additional commission for paying bonuses in cash.

Therefore, for each client, it is possible to individually configure all additional configuration algorithms - taking into account the needs and characteristics of the company's activities.

The subsystem for accounting for retro bonuses can be built into the following configurations of the 1C program:

1. Configuration 1C: Management manufacturing plant(UPP).
2. Configuration 1C: Integrated automation, editions 1 and 2.
3. Configuration 1C: Trade management 10 and 11.
4. 1C:ERP 2 configuration.
5. Other configurations 1C.

Retro bonus: VAT, income tax

income tax.

The amount of the retro bonus can either affect the price of products specified in the contract, or not affect it. The procedure for accounting for a retro bonus when calculating the amount of income tax payment depends on the method of determining income and expenses chosen by the supplier.

1. The promotion does not change the price.

If the retro bonus does not affect the price, then there is no need to make changes to the tax base for calculating corporate income tax. The amount of remuneration is included in the non-operating expenses of the supplier in relation to:

• goods - in accordance with paragraphs. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation;
• works, services - in accordance with paragraphs. 20 p. 1 art. 265 of the Tax Code of the Russian Federation.

The Ministry of Finance adheres to a similar position in letters No. 03-03-07/49936 dated 26.08. 2016 and No. 03-03-06/1/28984 dated 07/23/2013.

In accordance with Art. 272 of the Tax Code of the Russian Federation, if the supplier uses the accrual method when accounting for expenses, then the amounts of retro bonuses granted to the buyer for the purposes of calculating income tax are reflected in the reporting period in which they were paid.

In accordance with paragraph 3 of Art. 273 of the Tax Code of the Russian Federation, if the supplier uses the cash method of accounting for expenses, then the amounts of retro bonuses paid to the buyer when calculating corporate income tax are reflected in the reporting period in which:

• transferred funds to the client on account of remuneration;
• shipped bonus products or other gifts subject to payment to the supplier;
• written off the debts of the buyer, provided that the provided retro bonus does not affect the price of the goods. Any other discounts will affect the price.

The fact of providing a retro bonus to the buyer must be documented in the form of an act.

2. Encouragement for the purchase of food products.

Consider a problematic situation: a trade organization plans to take into account the amount of the retro bonus paid to the buyer when calculating income tax. The payment of remuneration is prescribed in the contract for the supply of food products. The size of the retro bonus does not affect the price. Are the actions of the trade organization legal?

Answer: yes, a trade organization has the right to do so, subject to the requirements of federal law No. 381-FZ. The law allows only the only option of possible remuneration provided for in the contract for the supply of food products, which does not affect the final price of the product. The name of such a payment does not matter. According to the letter of the Ministry of Finance No. 03-03-06/1/643 dated 10/11/2010, this can be a bonus, discount, premium or even a gift.

In parts 4-6 Art. 9 of Law No. 381-FZ, the following mandatory requirements are prescribed:

• amount of remuneration including payment additional services provided to the buyer (delivery, packaging, storage of goods, etc.) should not exceed 5 percent of the order value. VAT and excises in this case are not taken into account;
• payment of retro bonuses is possible only for food products that are not included in the list of socially significant (in accordance with the Decree of the Government of the Russian Federation No. 530 of 07/15/2010).

In accordance with paragraphs. 19.1 p. 1 art. 265 of the Tax Code, subject to the fulfillment of all these requirements, the supplier has the right to reflect the paid retro bonuses when calculating income tax in the amount of non-operating expenses.

If at least one of the conditions is not met, then the supplier cannot take into account the amount of remuneration paid to the buyer (in accordance with Part 4 of Article 9 of Law No. 381-FZ and letter of the Ministry of Finance No. 03-07-11 / 20448 of 04/10/2015).

VAT transactions.

If the supplier is engaged in the sale of non-food products, then in the contract with the buyer he can indicate whether the retro bonus affects the final price of the goods or not.

In accordance with paragraph 2.1 of Art. 154 of the Tax Code of the Russian Federation, if the amount of remuneration paid to the buyer does not affect the price of products, then there is no need to adjust the tax base for value added tax.

Example

OOO " Construction company"Leader" is engaged in wholesale building materials. The accounting policy of the organization provides for the accrual method for accounting for income and expenses. Income tax is paid once a month.

March 6 "Leader" signed a contract of sale with LLC "Kontur" for the supply of a large batch of products. The agreement provides for the following conditions for the provision of retro bonuses: upon purchase in the amount of 1,500,000 rubles or more (including VAT 136,364 rubles), the reward will be 30,000 rubles.

The cost of sold products amounted to 800,000 rubles.

On March 22, in accordance with the terms of the agreement, Leader transferred to Kontur a retro bonus in the amount of 30,000 rubles.

The following entries were made in the Leader's accounting system:

Debit 62 Credit 90-1
- 1500000 rubles. - reflected the proceeds from the sale of building materials;

Debit 90-2 Credit 41
- 800,000 rubles. - written off the cost of sold building materials;

Debit 90-3 Credit 68 sub-account "VAT calculations"
- 136364 rubles. - VAT is charged on proceeds from the sale of building materials.

Debit 90 (44) Credit 62
- 30,000 rubles. – a retro bonus is accrued to the buyer.

Because in accordance with the agreement, the retro bonus does not affect the price of products, then there is no need to make adjustments to the tax base for calculating VAT.

Debit 62 Credit 51
- 30,000 rubles. – a retro bonus was paid to the buyer.

The payment of a retro bonus does not affect the price of the goods, so the Leader's accountant included the amount of the remuneration paid as part of non-operating expenses (in accordance with clause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation).

In March, when calculating income tax, Lider's accountant included:

• as part of income - 700,000 rubles. (1,500,000 rubles - 800,000 rubles);
• in the composition of expenses - 830,000 rubles. (30,000 rubles + 800,000 rubles).

Posting retro bonuses for an example

As already mentioned, in accordance with the requirements of the Law “On the Fundamentals of State Regulation of Trading Activities in the Russian Federation” No. 381-FZ, the size of the retro bonus should not exceed 5 percent of the price of goods sold to the buyer (excluding VAT and excises).

Example

The company "Starlight" is engaged in the sale of office furniture. In 2017, Starlight entered into an agreement for the sale of products with the distributor Intershift. The agreement provides for retro-bonuses to the buyer in the amount of 5 percent if the sales volume exceeds 500,000 rubles. Retro bonuses are paid out in cash.

At the end of the year, Intershift sold goods worth 550,000 rubles.

During 2017, the following entries were made in the Starlight accounting system.

Revenue received from goods sold to the buyer:

Starlight accrues a retro bonus to Intershift based on annual sales:

Intershift in 2017 makes mirror transactions in own system accounting.

Received paid goods from the company "Starlight":

Retro bonus credited:

Often accountants are faced with the problem of reflecting the actual amounts of retro bonuses at the end of the reporting period. This is due to the need to generate reports and consolidate data for December or the last quarter of the reporting period. As a result, annual reporting and data on retro bonuses are generated much later than necessary. If the accountant reflects the amount of the remuneration provided in the next reporting period, then this will be a mistake. As required international standards financial reporting, in such a situation, it is necessary to reflect retro bonuses in an average or forecast amount (for each specific buyer separately). After calculation actual values necessary adjustments are made to the reporting of the current period.

Starlight reflects the accrual of retro bonuses in the average amount (before calculating actual values ​​and preparing annual reports):

After preparing the actual data on the provided retro bonuses, Starlight makes adjustments.

At the enterprise, is the Federal Law "On Accounting". Accounting features are also regulated by the Accounting Regulations (PBU). Despite this, each area of ​​activity also has its own specific accounting features. Economic mechanisms in areas such as manufacturing, construction and trade are very different from each other. We will talk about the last area, namely trade, in this article in more detail.

What is meant by trade? It's that kind entrepreneurial activity which is associated with the purchase and sale of goods and the provision of various services to the population. Trade is a very common activity, especially in small and medium-sized businesses. The reason for this is very simple: trading provides a quick turnover of funds.

Incentive payouts for buyers are a common practice for attracting customers through trading activities. There are several names for such payments: discounts, premiums, bonuses, gifts.

The main points that affect the reflection of these payments in accounting and tax accounting are:

Is there a price reduction as a result of this discount;

At what point did the price decrease occur?

Both points should be directly reflected in contracts with buyers.

Discounts

There is no such concept in the legislation, but in practice, a discount is understood as a reduction in the price of a product. All conditions for discounts are reflected in the contract between the seller and the buyer.

Conditions required for the discount:

The procedure for providing;

amount or percentage.

Discount accounting

If the discount was provided at the time of shipment of the goods, then for accounting purposes this operation is a sale for the usual type of activity, the discount is not taken into account, the amount of the operation is reduced by the amount of the discount. Wiring:

Debit 62 (50) Credit 90-1 - sales proceeds are reflected (including discounts);

If a discount is provided for an already sold product, then it is important to understand: before the end of the year or after it was provided.
If the discount is granted in the current period, it is necessary to adjust the sales revenue at the time the discount is granted. Thus, the reflection in accounting at the time of implementation:

Debit 62 (50) Credit 90-1 - sales proceeds are reflected;

Debit 90-3 Credit 68 sub-account "VAT settlements" - VAT is charged on the amount of sales.

Reflection in accounting at the time of granting a discount on the basis of an adjustment invoice:

Debit 62 Credit 90-1 - revenue from previously shipped goods was reversed (for the amount of the discount provided);

Debit 90-3 Credit 68 sub-account "VAT settlements" - reversed VAT from the amount provided.

If the discount was granted for previous periods, then the amount of such a discount must be reflected in other expenses in the current period as of the date the discount was granted (PBU 10/99). Wiring:

Debit 91-2 Credit 62 - reflects the losses of previous years associated with the provision of a discount to the buyer;

Debit 68 subaccount "Calculations for VAT" Credit 62 - accepted for deduction of VAT from the amount of the discount provided.

Accounting for VAT on discounts

Accounting for VAT on discounts depends on the time at which the discount was granted.

At the time of shipment of goods. In this case, the seller reflects the price of the goods in the shipping documents (invoice, TORG-12, UPD and others) already taking into account the discount. Accordingly, the seller also presents the buyer with VAT, which is calculated on the reduced value of the goods. The buyer accepts this amount for deduction. The seller, on the other hand, will determine his VAT base as the cost of goods sold, taking into account the reduced price.

This type discounts usually do not create difficulties for accountants in the formation of accounting and tax reporting.

After the goods are shipped (retro discount). Since there is a change in the price of the goods, the seller needs to issue an adjusted invoice. This invoice must be registered in the purchase book. Based on the corrective invoice, the seller will be able to deduct the amount of VAT by which the value of the shipped goods has decreased. It is not necessary to correct the period in which the shipment took place, and an updated declaration is not provided.

IMPORTANT!!! If the buyer has already paid for the goods and the seller is not going to return the difference to him, then this amount will qualify as an advance payment. And from the advance, the seller must calculate and pay VAT.

The buyer, receiving an adjustment invoice, is obliged to restore for payment to the budget the amount of VAT that was accepted for deduction at the original cost. The amount of tax must be restored in the part by which the amount of shipped goods was reduced. For the buyer, such an invoice must be registered in the sales book.

Income tax when applying the discount.

When the price of goods is formed, after the shipment of products, there is a decrease in previously recognized expenses from the sale of goods from the seller. Therefore, he can adjust income tax amounts. The seller of the goods has the right to submit an updated declaration with the proceeds from the sale, which was reduced in the specific reporting period in which the shipment was carried out.

Bonuses

Bonuses are the receipt of an additional batch of goods or gifts, if the buyer fulfills certain conditions.
When registering bonuses, the price of the goods remains the same, no corrections are made to the documents issued to the buyer.

Tax officials consider the provision of bonuses as a free transfer of goods, which of course has certain tax consequences.

Accounting for bonuses

Shipment of bonuses is reflected in the following transactions:

Debit 62 sub-account “Settlements for shipped goods” Credit 90-1- reflects the proceeds from the sale of the bonus;

Debit 90-3 Credit 68 sub-account "VAT settlements" - VAT was charged on the proceeds from the sale of the bonus;

Debit 90-2 Credit 41 - the cost of the realized bonus was written off.

Accounting for VAT on bonuses

Since bonuses are a gratuitous transfer of goods or services, then, in accordance with clause 1, clause 1, article 146 of the Tax Code of the Russian Federation, the seller of the goods has an obligation to charge VAT on bonus goods. The basis for accrual will be goods.

IMPORTANT!! When issuing bonuses, the Seller must issue an invoice and register it in the sales book.

In this case, the buyer who received the goods free of charge does not pay VAT.

Thus, it is clear that accounting for bonuses in taxation is not very convenient.

Calculation of income tax on bonuses

When determining income tax, the seller of goods reflects this amount of expense on bonuses as . In this situation, the amount of expenses will be determined as the cost of purchased goods.

Accordingly, the buyer will reflect the amount of income in non-operating income.

Prizes

The premium is a reward to the buyer for the fact that he fulfilled certain conditions of the contract. This concept is practical, it is not approved by law.

Accounting for premiums, depending on the entity, is reflected either as a discount or as a bonus.

VAT accounting for premiums

This incentive payment does not change the contract price of the goods in any way. This means that the cost of the goods remains the same. Therefore, there are no grounds for creating an adjustment invoice, additional charge or reduction of value added tax.

In accordance with the explanations of the Federal Tax Service, the seller organization forms the tax base for goods sold without taking into account premiums (bonuses). They do not affect the price of the goods sold, so these premium receipts are not subject to VAT. Accordingly, there are no tax consequences in accounting for VAT when paying a premium.

Calculation of income tax on premiums

The premium from the seller for the performance of certain volumes under the contract will need to be reflected in non-operating expenses. A mandatory condition for bonuses must be spelled out in the contract, confirming these costs.

Accordingly, the amount of the premium from the buyer will be reflected in non-operating income.