The bonus scheme should not be too simple, otherwise the real performance of employees will not be taken into account. But there is nothing good in a formula that is too complicated either - each employee should easily calculate his benefit, without using logarithmic equations and without going into the wilds of higher mathematics.
The Pitfalls of the Traditional Schema
Many companies still use the world-old managerial remuneration scheme: salary + fixed percentage from sales volumes. Yes, the scheme is simple, understandable, its pros and cons have long been known.
Plus, in fact, only one: the scheme is very simple. Everyone knows who will get how much, the company can safely include this percentage in the calculations.
But there are more cons.
An experienced seller feels best with such a scheme. He has gained his base of loyal customers and regularly renews contracts, receiving a well-deserved percentage. What's the catch? The seller works only according to one scheme - the extension of relations with old customers. The company does not receive "fresh blood", the seller loses sales skills.
A newcomer will “sit on a salary” for quite a long time until he develops successful schemes for selling a product. The average seller can simply “go sour”: he knows how many sales he can make per day, does not expect surprises from the premium, and stops growing. Or he starts looking for a place where the percentage is higher.
Another trap lies in wait for leadership. This is a miscalculated percentage. You will not be able to guess and close all situations with one percent. 5% of a typical contract is good. 5% of the mega-contract with the market leader is an amount that will be very difficult to "tear off from the heart", but this money will also have to be worked out. This gives rise to various restrictions and tolerances, and they have a bad effect on working relationships.
But the most important thing is that the structure of sales is not taken into account. That is, the company pays for any contracts. Regardless of what product was sold, to what customers, and whether the customer lives long enough to recoup the cost of attracting him.
We take into account performance indicators
In order for the bonus system to take into account real merit, it is necessary to introduce employee performance coefficients - more complex than a percentage of the contract amount.
Decide which parameters are most important for your company right now.
This may be, for example, the development of new markets, which means attracting new customers. Or cost reduction. Or maybe you are spending too much on attracting new customers, while losing old ones - and this imbalance needs to be corrected.
Having defined priorities, you can objectively calculate how each of your employees helps the company achieve its goals. Convert each department's goals into ratios by tying their "weight", that is, their importance to the company, directly to the size of the employee's bonus.
So, if your goal is to develop new markets, then you need to enter a coefficient for the number of new customers in the bonus scheme for the sales department. Set a threshold value - and if it is exceeded, pay a premium. The same can be done with repeat contracts.
If you want to increase the average check, add this parameter to the bonus calculation.
You will get something like this formula: “Salary + bonus * K1 + C * K2”, where “K1” is the coefficient for new customers, “C” is the average check for the company, and “K2” is the conversion factor for the employee. If you take into account the total average check, you stimulate the responsibility of everyone for the overall result.
The advantages of this approach are obvious:
employees focus on those indicators that are important for the company;
the bonus system is very flexible - if your goals have changed, you just change a few indicators, leaving the general calculation formula;
the bonus system is transparent, and each employee can easily calculate their performance and bonuses;
you can quickly respond to any changes in the market by changing the indicator itself or its weight.
There are also risks.
For example, if you miscalculated the ratios, or there was a sudden increase in demand in the market, you run the risk of significantly inflating the payroll. And attempts to introduce an upper threshold for premiums can provoke dissatisfaction with your main drivers - leading sellers.
You can get carried away with the coefficients and turn the formula into a kind of “black box”, which will calculate something very complex.
Another minus - oddly enough, the reverse side of the plus. If you want to calculate the formula flexibly and adapt to seasonal fluctuations, you will have to constantly change something in CRM by introducing new coefficients. Immediately there are questions of "limitation" - for example, with what coefficient to consider a client who came last month, but paid for the contract this month - and your calculation system has changed. Well, if you keep everything in Excel, but what if you need to change a whole block in CRM calculations to resolve a controversial case?
Nevertheless, the introduction of additional coefficients makes it possible to manage bonuses more efficiently, taking into account collective goals and seasonal fluctuations.
7 Steps: How to Develop a Goal Matrix
The main thing in developing an optimal and effective bonus system is to correctly define key performance indicators (KPI) for employees. One mistake in the calculations - and the result will not please you.
There is a well-established algorithm for developing a goal matrix that has been tested by many companies:
Define company goals for the coming year. Remember - goals should be measurable, realistic and achievable (SMART).
Define specific goals for each department and then for employees. For example, if some of them are engaged in cold sales, and some work with regular customers, the goals of these groups of employees will be different.
Set a KPI for each selected goal. For example, the goal of a customer success manager is to retain customers. There can be two KPIs here: the number of repeat sales over XX and an increase in the average check for regular customers up to XX.
Determine the "weight" of each goal - this is its significance and the difficulty of achieving it. "Weight" is set as a percentage of the premium. Suppose an employee has 3 goals in total, one is more important (50% of the bonus), the other two are less: 25% each.
Set target values for each indicator. These are the same “XX” values that an employee will have to achieve in order to fulfill the KPI. For example, if in the previous month the cold sales plan was 100 new attracted customers, and the next month is seasonal, you can increase the plan to 110 customers. But you can not mechanically raise the bar. In this case, the plan will soon become unfeasible and employees will be demotivated. It is necessary to change plans deliberately, taking into account market dynamics, availability of resources, statistics on indicators for previous periods and other factors.
Develop a formula that allows you to calculate the achievement of goals. The most popular formula is that the actual indicators are simply divided by the planned ones and the result is multiplied by the weight of the goal.
For example, the plan was to attract 100 new customers (the “weight” of the indicator is 70%) and increase turnover by 100,000 rubles (the “weight” of the indicator is 30%). The manager attracted 90 clients to the company, but raised the turnover to 110,000 rubles.
Its percentage will be calculated as follows: (90/100)*70 + (110,000/100,000)*30 = 96%. In total, the employee's bonus this month will be 96% of the planned one - he underfulfilled the first indicator, but compensated for it by overfulfilling the second.
Set the amount of bonus the employee will receive for completing the plan. It is also better to immediately set the minimum bar for the implementation of the plan, at which the premium will not be paid. Let's say 60% of the plan. But don't forget: if all employees show low performance, this does not necessarily mean that you have a department of idlers - you may just have made a mistake in the calculations.
Having worked out this scheme, you can flexibly change it and experiment. For example, you can set different frequency of bonus payments depending on the long-term goals. And also introduce coefficients that stimulate the collective achievement of goals. Let's say put one KPI with a fairly significant "weight" for the entire department. This will encourage employees to share experience and strive for a common result. In what ratio to distribute the "weight" of the goals is also a non-trivial task and depends on the specifics of the company.
Everything can be different for you
Each company calculates premiums differently. You can use similar schemes, but long-term goals, financial indicators, established practice - all this affects the choice of parameters and methods of calculation.
There is a high probability of error. Thoughtless application of this system can lead to negative consequences. For example, it may happen that in a department with a large number of weak employees, the manager decides that 60% of the bonus will be paid for personal performance, 40% for the performance of the entire department. In this case, strong salespeople will always get their 60% for personal achievements, but will consistently lose the rest due to the "weak link" - lazy managers who do not allow the entire department to fulfill the plan. As a result, it is better for managers to get angry at the injustice and leave.
Explain!
And here it is worth discussing another trap of the bonus calculation system. This is excessive closeness in the formation of the premium. It is necessary not only to calculate a certain “fair” system, but also to skillfully “sell” it to your sales department. So that employees understand what they will receive money for, and see that the calculation is made in their interests.
We will consider the features of accounting for premiums, bonuses and discounts from the buyer. Let's touch on tax and accounting.
The relationship between the supplier and the buyer can be very diverse. For example, a supplier provides discounts to regular customers in order to increase sales, cash bonuses can be provided to VIP customers, and bonus goods are shipped to some customers. Each of these elements of trade brings positive aspects for the buyer, namely, it is cost savings and an increase in assets. But, like any medal, there is also a second side - the taxation of income received. Let's consider in more detail each element of promotional trade - a premium, a bonus, a buyer's discount.
Distinctive features of rewards
Prize. At the moment, there are no clear terms in the legislation different types rewards. The premium in its economic sense involves the receipt of income. In this case, along with the goods, the buyer receives income from the supplier, expressed in cash or in kind. The bonus is usually given for fulfilling the terms of the contract in excess of the purchase volume or cost, or the amount of payment (for example, 100% prepayment), etc. The parties to the agreement independently and at their discretion set the amount of the premium, but exceptions are provided for by law. With regard to food products, the amount of the premium cannot exceed 10 percent of the price of purchased food products (part 4 of article 9 federal law dated December 28, 2009 No. 381-FZ).
Bonus. In the legislation of the official interpretation this term no. In economic terms, the bonus is very similar to an in-kind bonus with a distinctive feature - it can be provided for the future. When the terms of the supply contract are fulfilled, the buyer for the future gets the opportunity to spend, for example, mythical points or receive any product as a gift, both related to the previous delivery and having nothing to do with it. The bonus product must be credited at the market price, which is why we recommend that you have supporting documents to determine the market price for a non-identical product that the supplier provided you with. Otherwise, the tax office itself will evaluate the bonus product. We will treat the bonus as an additional item.
Discount. In practice contractual relations discounts are different: "real", "future" and retro discounts. "Real" discounts have already reduced the actual cost of goods. "Future" discounts are directly related to the following deliveries of goods. They are provided only subject to certain conditions of the contract. Retro discounts are the most difficult component of promotional trading, as they involve numerous corrections in the accounting of both parties. Upon receipt of a retro discount, the buyer's accounts payable are reduced and taxable income arises. Next, we will consider getting a discount on a product that entails a change in price.
Features of accounting and tax accounting of received premiums
Consider accounting for a buyer when receiving a cash bonus from a supplier. The company conducts settlements with the supplier using account 60, and after posting the goods in the accounting, the following entries must be made:
Debit 60 Credit 90.1- the premium from the supplier was accrued upon fulfillment of the terms of the contract (supply contract, accounting statement);
Debit 51 Credit 60 - premium received on the current account (bank statement on the current account).
In accounting, the buyer will show the premium as part of other income. Entries in the accounting will be made only after receiving from the supplier a notice or other document on the provision of the award.
For purchased goods, the buyer accepts VAT to be deducted from the invoice. From July 1, 2013, the buyer does not reduce VAT previously accepted for deduction, except in cases where the premium reduces the cost of shipped goods (clause 2.1 of article 154 of the Tax Code of the Russian Federation, clause 1 of article 1, part 2 of article 5 of the Federal Law dated 04/05/2013 No. 39-FZ). Most importantly, if the condition in the contract on exceeding the volume of purchases or the cost of goods is met, the premium received is not taken into account as a separate component and VAT is not charged separately (letter of the Ministry of Finance of Russia dated December 14, 2010 No. 03-07-07 / 78, resolution of the Presidium Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11637/11 in case No. A40-56521 / 10-35-297).
The premium received from the supplier is included in the tax base on income tax. It must be taken into account as part of non-operating income (letters dated December 28, 2012 No. 03-01-18 / 10-200 (clause 3), dated December 19, 2012 No. 03-03-06 / 1/668, dated September 27, 2012 No. 03 -03-06/1/506). The date of receipt of non-operating income in the form of property received free of charge is the date of signing by the parties of the act of acceptance and transfer of property, regardless of the method of recognition of income and expenses used in tax accounting (clause 1 clause 4 article 271, clause 2 article 273 of the Tax Code of the Russian Federation).
How to take into account the received bonus from the supplier?
Consider the case with manufacturing plant, which paid for the supply of raw materials and, as a bonus, receives several more units of the same raw materials. The following entries must be made in the account:
Debit 60 Credit 91.1- we reflect the bonus from the supplier as other income (supply agreement, accounting statement);
Debit 10.1 Credit 60- we credit bonus raw materials from the supplier (shipping documents of the supplier, receipt order);
Debit 20 Credit 10.1- bonus raw materials written off for production (invoice requirement);
Debit 99 Credit 68 - we reflect a permanent tax liability (accounting statement-calculation).
In accounting, the company credits bonus raw materials as part of inventories and reflects it on account 10. According to the Civil Code of the Russian Federation, a bonus product from a supplier is not considered to be donated, since the buyer has fulfilled certain conditions to receive it (clause 1, article 423 of the Civil Code of the Russian Federation). In the company's accounting, it is necessary to reflect the constant difference between accounting and tax accounting. When bonus raw materials are written off to production, the cost price is formed in accounting, and in tax accounting this in no way affects the taxable base.
Relatively VAT the buyer does not have the right to deduct, since the supplier does not charge VAT on such goods (clause 1, article 172 of the Tax Code of the Russian Federation, clause "a", clause 19 of the Rules for Keeping a Purchase Book Used in Calculating Value Added Tax, approved Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, letter of the Ministry of Finance of Russia of March 21, 2006 No. 03-04-11 / 60).
Concerning income tax, then bonus raw materials must be regarded as property received free of charge, which is included in taxable income (clause 2, article 248 of the Tax Code of the Russian Federation). As noted above, when materials received free of charge are written off for production, their cost is not taken into account in expenses (clause 2 of article 254 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 26, 2011 No. 03-03-06 / 1/590).
Accounting and taxation discounts
Consider a situation where the seller provides the buyer with a discount subject to the terms of the agreement on early payment for the goods. When buying, we are talking about one price, it is for it that primary documents and an invoice are drawn up. The buyer has paid ahead of schedule the entire amount at once and the supplier on the day of payment issues a corrective invoice and makes corrections in the primary documents.
In accounting, we make the following entries:
On the date of purchase of the goods
Debit 41 Credit 60 - goods received from the supplier (shipping documents from the supplier, act of acceptance of goods);
Debit 19 Credit 60 - included incoming VAT (invoice);
Debit 68 Credit 19 - input VAT (invoice) accepted for deduction.
On the date you qualify for the discount
Debit 60 Credit 51 - payment was transferred taking into account the due discount (accounting statement-calculation, bank statement on the current account);
Reversal Debit 41 Credit 60- the actual costs for the purchase of goods for which a discount was received were corrected (contract, notice of the emergence of the right to a discount, accounting statement-calculation);
Reversal Debit 19 Credit 60- VAT presented has been corrected in the part attributable to the contractual value of goods for which a discount was received (agreement, notification of the emergence of the right to a discount, accounting statement-calculation);
Debit 41 Credit 60 - goods are accepted for accounting at a price taking into account the discount received
(agreement, notice of the emergence of the right to a discount, accounting reference-calculation);
Debit 19 Credit 60 - reflects the amount of VAT presented by the supplier on the cost of purchased goods, taking into account the discount (adjustment invoice);
Debit 19 Credit 68 - VAT recovered from the amount of the discount granted, accepted for deduction (adjustment invoice).
The contract is executed at the price specified in the contract. The price of the contract can be changed after the conclusion of the contract (clauses 1, 2 of article 424 of the Civil Code of the Russian Federation). Until the conditions under the contract are fulfilled, the buyer receives the goods at full cost. Only after receiving notification of the right to a discount, the buyer can make adjustments to the value of the goods received.
The buying company is entitled to a deduction VAT. At the very beginning of the operation, she claims it for deduction in the full amount. Then, after receiving a notification of a discount, the company realizes that it has unduly accepted VAT for deduction. The difference between the amounts of goods before and after the discount is subject to recovery.
For income tax- when purchasing goods, the company incurs direct costs that are fully taxable. Direct costs are recognized after the sale of goods. The discount was received before the sale of purchased goods, therefore, the purchase price changes in accounting. And regardless of the method of accounting for costs, the already adjusted purchase price of goods will be taken into account in expenses.
To increase sales and attract new customers, vendors often use various systems rewards. For example, they provide customers with discounts, bonuses, bonuses, gifts.
The concepts of "discount", "premium", "bonus" are not defined in the legislation. However, given the current practice and economic sense, they can be understood as follows.
Discount- as a rule, a reduction in the contract price for goods, works or services for the fulfillment of certain conditions. One of the forms of discounts may include a reduction in the amount of the buyer's debt for the delivered goods, work performed or services rendered.
Prize- money paid to the buyer for the fulfillment of certain terms of the contract. For example, a premium can be given for the volume of purchased goods, works, services. At the same time, the premium associated with the supply of goods can also be one of the forms of discounts when this occurs to reduce the cost of delivery (letter of the Ministry of Finance of Russia dated September 7, 2012 No. 03-07-11 / 364).
Bonus - encouragement in the form of supplying the buyer with an additional consignment of goods, performing the scope of work and providing services in excess of the originally agreed without payment. In fact, the bonus consists of two interrelated business transactions:
- providing a discount to reduce the price specified in the contract;
- sale of goods, works or services at the expense of accounts payable before the buyer. In this case, the amount of debt should be considered as an advance payment received (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-07-15 / 118).
As a rule, bonuses are provided as part of promotions. For example, when buyers of a particular product are given a gift. So you can promote new products or sell those that are not in demand. Issue the ongoing action by order of the head.
Gift - another type of reward for fulfilling the terms of the contract. Like the bonus, it combines several concepts. At the same time, its economic essence and the mechanism of action of such an incentive should be taken into account. For example, a seller may provide a gift if:
- acquisition by the buyer of a set of goods, works, services. For example, if you buy two units of a product, you get the third one for free. This can be regarded as a bonus in kind;
- achievement by the buyer of the established volume of acquisitions. This can be seen as a bonus. That is, the buyer was first given a discount on the cost of the gift, and it was provided on account of the arisen accounts payable;
- carrying out an advertising campaign. For example, all customers - a gift on a holiday. And this is already a gratuitous transfer (clause 2, article 423, article 572 of the Civil Code of the Russian Federation). This is explained by the fact that the relations associated with the provision of such gifts are stimulating, and not encouraging, within the framework of the concluded agreement;
- other promotions and events.
The condition for the provision of incentives can be provided both directly in the contract with the counterparty, and in a separate agreement, which is its integral part (clause 2 of article 424 of the Civil Code of the Russian Federation).
The seller determines the type and amount of the incentive independently and coordinates it with the counterparty, for example, by sending the buyer a notice - a credit note (clause 2, article 1 and clause 4, article 421 of the Civil Code of the Russian Federation).
Situation: is it possible to provide gifts worth more than 3,000 rubles to a buyer-organization? The provision of a gift is associated with the fulfillment by the buyer of certain conditions of the contract.
Yes, you can.
After all, the restriction of 3000 rubles. is valid only for donation agreements between organizations, when one party transfers or undertakes to transfer a thing to the other party for ownership free of charge. This follows from paragraph 1 of Article 572 and paragraph 1 of Article 575 of the Civil Code of the Russian Federation.
And in the situation under consideration, we are not talking about a gratuitous transfer. The seller encourages the buyer for the fact that he has fulfilled certain conditions, counter obligations. So, the value of the gift transferred does not matter.
A similar point of view is shared by the courts (clause 3 of the information letter of the Supreme Arbitration Court of the Russian Federation dated December 21, 2005 No. 104).
Accounting: discounts
Discounts provide:
- at the time of the sale or thereafter in relation to future sales;
- after the sale - in relation to the goods sold, works performed or services rendered. These are the so-called retro discounts.
If the discount is provided at the time of sale or after it for future deliveries, then for accounting purposes this can be considered a sale at a price agreed upon by the parties. Wherein set price may be less than what the seller claims under normal conditions. Such a discount should not be reflected in the accounting. It is only necessary to reflect the implementation of standard postings.
Record the fact of implementation with the following entry:
Debit 62 (50) Credit 90-1
- reflects the proceeds from the sale, taking into account the discount.
If you pay VAT and it is subject to goods (works, services), then simultaneously with the sale, reflect its accrual as follows:
- VAT is charged on the actual amount of sales;
Well, upon receipt of payment to the bank account, make the following posting:
Debit 51 Credit 62
- received payment from the buyer, taking into account the discount.
This procedure follows from the Instructions for the chart of accounts (accounts 50, 51, 62, 68 and 90), paragraph 6 of PBU 9/99 and is explained in the letter of the Ministry of Finance of Russia dated February 6, 2015 No. 07-04-06 / 5027.
If the discount is provided for already sold goods, works or services, then reflect it in accounting, depending on when the buyer was encouraged:
- before the end of the year in which the implementation took place;
- after the end of the year in which the implementation took place.
The discount was granted in the same year that the sale took place. Adjust the sales revenue in the period by the amount of the incentive at the time it was given. In accounting, reflect such operations as follows.
At the time of sale, before the discount is granted, complete the usual transactions:
Debit 62 Credit 90-1
- reflected the proceeds from the sale;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- VAT has been charged (do the wiring only if you pay tax and the sale is subject to it).
At the time of the discount:
Debit 62 Credit 90-1
- revenue from earlier shipped goods, works, services was reversed for the amount of the discount provided.
Debit 90-3 Credit 68 sub-account "VAT calculations"
- VAT was reversed from the amount of the discount provided.
This procedure is established by paragraphs 6, 6.5 of PBU 9/99.
The discount is provided in the periods following the year in which the sale took place. Reflect it as other expenses in the current period as of the date of provision (clause 11 PBU 10/99).
When identifying expenses of previous years in accounting, make a posting:
Debit 91-2 Credit 62
- losses of previous years associated with the provision of discounts to the buyer (excluding VAT) were identified.
After issuing a corrective invoice to the buyer:
Debit 68 sub-account "Calculations for VAT" Credit 62
- accepted for deducting VAT from the amount of the discount provided.
This procedure is established by paragraph 39 of the Regulation on accounting and reporting, Instructions for the chart of accounts (account 91), paragraphs 6 and 6.4 of PBU 9/99 and explained in a letter from the Ministry of Finance of Russia dated February 6, 2015 No. 07-04-06 / 5027 .
Providing a discount (including in cash), which does not change the price of the goods under the terms of the contract, should be considered as the sale of property.
In accounting, the provision of such a discount in the form of an additional consignment of goods is reflected in the postings:
Debit 62 Credit 90-1
- reflected the proceeds from the sale of a consignment of goods within the discount (in the amount of the discount);
Debit 90-3 Credit 68 sub-account "VAT calculations"
- VAT has been charged (do the wiring only if you pay tax and the sale is subject to it);
Debit 90-2 Credit 62
- the amount of the discount granted to the buyer is charged to the cost price (excluding VAT).
This procedure follows from the Instructions for the chart of accounts (accounts 41, 62, 68, 90).
If you provide a discount in cash, then make entries in the accounting:
Debit 90-2 (44) Credit 62
- a monetary premium was accrued to the buyer;
Debit 62 Credit 51
- paid a premium to the buyer.
This procedure follows from the Instructions for the chart of accounts (accounts 51, 62, 68, 90).
Accounting: bonus
Having provided a bonus, two business transactions must be reflected in the accounting:
- discount on previously shipped goods, work performed or services rendered;
- sale of goods, works or services on account of the arisen accounts payable to the buyer.
Record the first business transaction in the manner provided for the reflection of the discount.
From the resulting debt charge VAT on advance payment . After all, the money that was received earlier cannot be considered payment for goods already shipped. In fact, this is an advance payment (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-07-15 / 118).
In accounting, the recognition of recovered accounts payable in advance and the sale of goods on account of this advance are reflected in the entries:
Debit 62 subaccount "Calculations for shipped products" Credit 62 subaccount "Calculations for advances received"
- the amount of the recovered debt is recognized as received in advance on account of the future bonus delivery;
Debit 76 subaccount "VAT settlements from advances received" Credit 68 subaccount "VAT settlements"
- VAT is charged on the amount of the prepayment, that is, the recovered debt.
After the shipment of the bonus batch of goods, the performance of an additional amount of work or services, make notes:
Debit 68 subaccount "VAT settlements" Credit 76 subaccount "VAT settlements from advances received"
- accepted for deduction of VAT accrued from prepayment;
Debit 62 subaccount "Settlements for shipped goods" Credit 90-1
- reflected the proceeds from the sale of bonus goods (works, services);
Debit 90-3 Credit 68 sub-account "VAT calculations"
- VAT is charged on proceeds from the sale of bonus goods (works, services);
Debit 90-2 Credit 41 (20)
- written off the cost of sold bonus goods (works, services);
Debit 62 subaccount "Calculations on advances received" Credit 62 subaccount "Calculations on shipped goods"
- advance payment made.
Accounting: awards, gifts
Incentives in the form of gifts, bonuses, consider depending on economic essence embedded in these concepts, either as a discount or as a bonus.
Insurance premiums and personal income tax
If the organization provided a discount, a bonus, paid a premium, reduced the debt of a citizen buyer, then the amount of such incentives does not need to be charged:
- contributions to mandatory pension, social or medical insurance (part 1 of article 1, part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ);
- contributions for insurance against accidents and occupational diseases (clause 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ).
This is due to the fact that the income received by the buyer when providing an incentive is not his reward under labor relations or civil law contracts.
If an organization has reduced the debt of a citizen-buyer free of charge, that is, without fulfilling any condition, then such an operation is a common debt forgiveness. Therefore, a person has an income in the amount of encouragement. With such income you need to withhold personal income tax. True, under certain conditions to do this impossible. Then report it to tax office. All this follows from article 41, paragraph 1 of article 210, paragraphs 1 and 3 of article 224, paragraph 1 of article 226 of the Tax Code of the Russian Federation, article 415 of the Civil Code of the Russian Federation. The same conclusion is expressed in the letter of the Federal Tax Service of Russia dated October 11, 2012 No. ED-4-3/17276.
income tax
The incentive may change the price of goods, works or services established in the contract, or may not affect it. The procedure for accounting for incentives when calculating income tax depends on the method by which you determine income and expenses.
Promotion does not change the price
If the incentive does not change the price, then the income tax base does not need to be adjusted. Incentives of this kind should be included in non-operating expenses in relation to:
- goods - on the basis of subparagraph 19.1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation;
- works, services - on the basis of subparagraph 20 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.
A similar point of view is reflected in the letters of the Ministry of Finance of Russia dated July 23, 2013 No. 03-03-06/1/28984, dated December 19, 2012 No. 03-03-06/1/668, dated September 27, 2012 No. 03 -03-06/1/506, April 3, 2012 No. 03-03-06/1/175.
With the accrual method, take into account expenses in the form of an incentive provided to the buyer when calculating income tax in the reporting (tax) period to to which they refer . This is established in Article 272 of the Tax Code of the Russian Federation.
Under the cash method, expenses in the form of an incentive provided to the buyer should be taken into account when calculating income tax in the reporting (tax) period in which:
- paid the buyer a premium;
- transferred the goods provided as a bonus or gift, but only if it is paid to your supplier;
- at the time of forgiveness of the debt, if a discount is provided that does not reduce the price. All other discounts reduce the price.
This follows from the provisions of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.
Providing buyer promotion checkout act.
Encouragement for the purchase of food products
Situation: is it possible for a trade organization to take into account, when calculating income tax, an incentive to the buyer provided for in the contract for the supply of food products that does not change their price?
Yes, you can, if the incentive meets the requirements of the Law of December 28, 2009 No. 381-FZ.
This law sets out the rules trading activities on Russian territory. They have been in effect since February 1, 2010.
According to these rules, only one type of remuneration that is not related to a change in the price of goods can be provided for in a contract for the supply of food products. This is a reward to the buyer for the purchase of a certain volume of goods. It does not matter how this remuneration is named in the supply agreement: discount, bonus, bonus or gift (letter of the Ministry of Finance of Russia dated October 11, 2010 No. 03-03-06/1/643). The main thing is that the following conditions are met:
- the size of the promotion cannot exceed 10 percent of the cost of the goods purchased by the buyer;
- promotion can be provided only for the supply of products that are not mentioned in the list of socially significant food products, approved by Decree of the Government of the Russian Federation of July 15, 2010 No. 530.
This procedure is established by parts 4-6 of Article 9 of the Law of December 28, 2009 No. 381-FZ.
If all these conditions are met, then take into account the incentive for the purchase of a certain volume of goods when calculating income tax as part of non-operating expenses (subclause 19.1 clause 1 article 265 of the Tax Code of the Russian Federation).
Otherwise, do not take into account the encouragement, since its provision does not meet the requirements of part 4 of article 9 of the Law of December 28, 2009 No. 381-FZ. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated April 10, 2015 No. 03-07-11 / 20448.
Promotion changes the price
Accounting when calculating income tax on an accrual basis depends on when the incentive that changes the price was provided - in the same reporting (tax) period when the implementation took place, or in subsequent ones.
So, if the incentive is provided in the same period, then adjust the base for calculating income tax in the current reporting (clause 7 of article 274 of the Tax Code of the Russian Federation).
If a decrease in the price of goods affects the seller's tax obligations for income tax in past reporting (tax) periods, then you can do one of the following:
- submit revised income tax returns for previous reporting (tax) periods;
- do not submit revised returns, but recalculate the tax base and tax amount for the period in which the incentive was provided, and reflect this in the tax return for the same period;
- not take any measures to adjust the tax base (for example, if the amount of the overpayment is insignificant).
Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated May 22, 2015 No. 03-03-06/1/29540.
With regard to the cash method, the income from the sale is recognized on it at the date of receipt of money from buyers. Accordingly, there will be no need to adjust revenue after the provision of incentives. Even if it is a retro discount, that is, when the price of an already sold product changes. Indeed, in this case, the money received earlier must be reclassified as an advance, and it is also taken into account in income under the cash method. This means that the tax base will not change in any way. This follows from paragraph 2 of Article 273 of the Tax Code of the Russian Federation and is confirmed in the letter of the Federal Tax Service of Russia for the Moscow Region dated October 5, 2006 No. 22-22-I / 0460.
The costs associated with the provision of an award, bonus or gift against price changes should be taken into account in the same way as in a situation where prices do not change.
VAT
In the contract for the supply of non-food products, the parties can fix the condition: whether the promotion - discount, bonus, premium or gift - affects the price of the goods or not.
If a promotion does not change the price of goods, then the tax base for VAT does not need to be adjusted (clause 2.1 of article 154 of the Tax Code of the Russian Federation).
When promotion changes the price of a product, adjust the base for VAT calculation. To do this, set corrective invoice (signature 4, clause 3, article 170, clause 13, article 171, clause 10, article 172 of the Tax Code of the Russian Federation).
The amount of VAT from the difference resulting from a decrease in the cost of goods can be deducted (paragraph 3, paragraph 3, article 168, paragraph 3, paragraph 1 and paragraph 2, article 169, paragraph 13, article 171, paragraph 10 article 172 of the Tax Code of the Russian Federation).
Has the price changed for items listed on multiple primary invoices? Then you can issue a single adjustment invoice to the same buyer (paragraph 2, subparagraph 13, paragraph 5.2, article 169 of the Tax Code of the Russian Federation).
For more on this, see:
- How to create and register a corrective invoice ;
- Procedure for issuing a corrective invoice in connection with a price change ;
- Under what conditions can input VAT be deductible? .
In a similar manner, when calculating VAT, take into account the receipt of an incentive for work (services).
An example of the reflection in accounting and taxation of the payment of a premium to the buyer for achievement established by the agreement volume of purchases. Under the terms of the contract, the premium does not change the cost of goods
On October 5, Germes entered into a sale and purchase agreement with Alfa LLC for the purchase of a consignment of goods. According to the agreement, if Alpha purchases goods from Hermes in the amount of 1,100,000 rubles. (including VAT - 100,000 rubles), Hermes pays Alpha a premium of 30,000 rubles.
The cost of goods sold by Hermes amounted to 500,000 rubles. In pursuance of the terms of the sale and purchase agreement, on October 22, Hermes transferred a cash bonus of 30,000 rubles to Alfa.
In accounting for Hermes, the accountant made such entries.
Debit 62 Credit 90-1
Debit 90-2 Credit 41
Debit 90-3 Credit 68 sub-account "VAT calculations"
Debit 90 (44) Credit 62
- 30,000 rubles. - Cash bonus paid to the buyer.
Since the premium incentive did not result in a reduction in the price of the product, the VAT tax base is not adjusted.
Debit 62 Credit 51
- 30,000 rubles. - paid a premium to the buyer.
The provision of a premium does not change the price of the goods, therefore the Hermes accountant applied the provisions of subparagraph 19.1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation and took into account the premium in the amount of 30,000 rubles. included in non-operating expenses.
- as part of income - 1,000,000 rubles;
- as part of expenses - 530,000 rubles. (30,000 rubles + 500,000 rubles).
An example of the reflection in accounting and taxation of the payment of a premium to the buyer for achieving the volume of purchases established by the agreement. Under the terms of the contract, the premium changes the cost of goods. Award granted after the sale of goods
OOO " Trading company"Hermes" sells goods in bulk. The organization uses the accrual method. Income tax is paid monthly.
On October 5, Germes entered into a sale and purchase agreement with Alfa LLC for the purchase of a consignment of goods. According to the agreement, if Alpha purchases goods from Hermes in the amount of 1,100,000 rubles. (including VAT - 100,000 rubles), Hermes reduces their cost by 10 percent.
On October 15, Alpha purchased a consignment of goods from Hermes for the amount of 1,100,000 rubles. (including VAT - 100,000 rubles).
The cost of goods sold by Hermes amounted to 500,000 rubles. In pursuance of the terms of the sale and purchase agreement, on October 22, Hermes provided Alfa with a discount of 10 percent of the cost of the goods.
In accounting for Hermes, the accountant made the following entries.
Debit 62 Credit 90-1
- 1,100,000 rubles. - reflected the proceeds from the sale of goods;
Debit 90-2 Credit 41
- 500,000 rubles. - written off the cost of goods sold;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 100,000 rubles. - VAT charged on sales proceeds.
Debit 62 Credit 90-1
- 110,000 rubles. - revenue from previously shipped goods was reversed (for the amount of the discount provided);
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 10,000 rubles. - VAT was reversed from the amount of the discount provided (based on the corrective invoice).
Since the incentive in the form of a premium led to a decrease in the price of the goods, the tax base for income tax is adjusted in the current reporting period by the amount of the incentive.
In October, when calculating income tax, the accountant included:
- as part of income - 900,000 rubles;
- as part of expenses - 500,000 rubles.
When supplying food products, the contract may contain a condition on remuneration (bonuses) for reaching a certain volume of purchases. The amount of such remuneration shall not exceed 10 percent of the price of the purchased goods. The price of goods this species promotion does not change regardless of the terms of the contract. This procedure follows from the provisions of paragraph 4 of Article 9 of the Law of December 28, 2009 No. 381-FZ. Having provided a reward for the purchase volume, the VAT tax base does not need to be adjusted. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated September 18, 2013 No. 03-07-09 / 38617.
Situation: should the seller adjust the VAT base if he paid the remuneration to the citizen who bought the goods at retail?
Yes, it should.
In this case, the remuneration paid changes the price of goods sold at retail, even if there is a contrary condition in the contract.
The fact is that when an organization provides citizens with discounts, bonuses, bonuses, gifts, trading at retail, the provisions of paragraph 2.1 of Article 154 of the Tax Code of the Russian Federation do not apply. This provision should only apply to wholesale trade when a contract for the supply of goods is concluded with buyers. Similar explanations are in the letter of the Ministry of Finance of Russia dated July 11, 2013 No. 03-07-11 / 26921.
Moreover, according to the logic of the Russian Ministry of Finance, the norm of paragraph 4 of Article 9 of the Law of December 28, 2009 No. 381-FZ is also not applied in the retail trade in food products. After all, she regulates wholesale deliveries.
Consequently, the incentive given to a citizen changes the price of goods sold to him at retail, regardless of whether these goods are food or non-food. These conclusions are in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 7, 2012 No. 11637/11 and of December 22, 2009 No. 11175/09.
That is, in any case, in a situation where an organization pays a remuneration to a citizen-buyer, the initial price of the goods changes. And therefore, for the amount of such an incentive, it will be necessary to adjust the tax base for VAT by compiling an adjustment invoice. Issue such a document in one copy, for yourself. After all, citizens who do not entrepreneurial activity, do not pay VAT and therefore simply cannot exercise the right to deduct. You can deduct the amount of VAT from the difference resulting from the decrease in the cost of goods. All this follows from paragraph 1 of Article 143, paragraph 3 of paragraph 3 of Article 168, paragraph 3 of paragraph 1 and paragraph 2 of Article 169, subparagraph 4 of paragraph 3 of Article 170, paragraph 13 of Article 171, paragraph 10 of Article 172 of the Tax Code of the Russian Federation.
USN
Organizations that pay a single income tax do not take into account expenses, including incentives provided to buyers, when calculating it (clause 1, article 346.18 of the Tax Code of the Russian Federation).
For organizations that have chosen such an object of taxation as income reduced by the amount of expenses, the list of expenses taken into account when calculating the tax base is limited by Article 346.16 of the Tax Code of the Russian Federation. Expenses for the payment or provision of appropriate incentives to customers - discounts, premiums, bonuses or gifts - are not included in this list.
When selling goods with discounts, include in income the amounts actually received from customers, that is, minus the discounts provided. This follows from paragraph 1 of article 346.15, paragraph 1 of article 249 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated March 11, 2013 No. 03-11-06 / 2/7121.
UTII
The amount of incentives provided to buyers - discounts, bonuses, premiums or gifts - does not affect the calculation of UTII, since the expenses of the organization are not taken into account when determining the single tax (Article 346.29 of the Tax Code of the Russian Federation).
OSNO and UTII
As a rule, it is always possible to determine to which type of activity the promotions provided to buyers belong. Therefore, if an organization applies the general taxation system and pays UTII, incentives provided to buyers as part of activities transferred to UTII and activities on common system taxation, must be taken into account separately for the purpose of calculatingincome tax and VAT (Clause 9, Article 274, Clause 7, Article 346.26 and Clause 4, 4.1, Article 170 of the Tax Code of the Russian Federation).
Incentives - discounts, bonuses, bonuses or gifts that an organization provides to customers as part of its activities on the general taxation system - subject to the conditions for recognizing them in the tax base, may increase costs.
Incentives that are provided to the buyer as part of activities transferred to UTII, do not take into account taxation (clause 1 of article 346.29 of the Tax Code of the Russian Federation).
Home " Useful information» Accounting services » Accounting for bonuses to buyers for fulfilling the terms of the contract
Accounting for premiums to buyers for fulfilling the terms of the contract
The list of non-operating expenses of the seller, which reduce income tax, includes the cost of a premium (discount), which is an additional stimulating lever to attract buyers and is provided to them upon fulfillment of the terms of the contract (subclause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). When calculating such expenses, it is imperative to comply with the conditions of validity and documentary evidence (clause 1, article 252 of the Tax Code of the Russian Federation).
What is a cash prize
Prize is a monetary reward to the buyer for the fulfillment of any contractual conditions. For example, for exceeding the volume of shipments, for prepayment or the sale of a certain range of goods. The seller independently decides how much percentage of the value of the delivered goods to pay to each of the counterparties. The procedure for paying the premium is reflected in the contract or a separate supplementary agreement.
The obligation to recalculate VAT does not arise for the seller/buyer, if under the contract there is no reduction in the value of the goods by the amount of the premium (clause 2.1 of Art.
Accounting bonuses at the seller
154 of the Tax Code of the Russian Federation), or it is clearly stated that premiums do not affect the value of the goods. Then adjustment of invoices, documents for shipment is not required.
An exception is food products, the price of which does not change regardless of the content of the contract. The premium for such goods cannot exceed a 10% maximum of the total contract value (Federal Law No. 381-FZ of December 28, 2009).
The premium that affects the price of the goods requires adjustment of documents. This option is often inconvenient and unprofitable for both the seller and the buyer.
Features of accounting
Premiums to the buyer, stipulated by the terms of the contract, do not change the price of the goods. They are taken into account either in commercial expenses (clause 5 of PBU 10/99), or in other expenses (clause 11 of PBU 10/99). The chosen method must be reflected in the accounting policy.
Postings depend on the expense allocation option and the premium payment method:
- Dt 76 Kt 51 - the premium was transferred from the current account or
- Dt 76 Kt 62 - the amount of the premium has been credited against the upcoming settlements;
- Dt 91.2 (44) Kt 76 - the amount of the premium is charged to expenses;
- Dt 90.2 Kt 44 - commercial expenses are included in the cost price.
Features of tax accounting
Cash bonuses are treated as non-operating expenses.
The following is documented:
- The procedure for calculating and paying the premium should be reflected in the contract.
- The basis of accrual is the fulfillment by the buyer of contractual conditions.
- The fact of accrual of the premium is confirmed by an act that is signed by both parties.
The company can develop the form of the act independently.
The premium is included in the cost of the seller depending on the method:
- with the accrual method - on the date of drawing up the act;
- under the cash method - on the date of payment.
It is important to note that the tax authorities may attribute premiums issued as a bonus product to the gratuitous transfer of goods, with the subsequent accrual of VAT on their market value.
Bonus to the buyer - expenses of the seller
Starting next year, organizations will be able to take into account discounts provided to buyers as part of non-operating expenses for income tax. Of course, such an innovation will significantly strengthen economic ties between contractors. We will look at what you need to consider when providing discounts and how to reflect them in the accounting.
Now the tax authorities believe that when providing a discount, we are talking about a gratuitous transfer of property rights (Letter of the Federal Tax Service of Russia dated 01.25.2005 N 02-1-08 / 8). Therefore, the discount is not the seller's expense (clause 16, article 270 of the Tax Code of the Russian Federation). Although there are arguments against<*>.
<*>For more information on why the discount is not a gratuitous transfer, see the article "Cumulative discount - zero tax" in "UNP" N 40, 2005, p. ten.
From January 1, 2006, this problem will disappear, since the discounts can be taken into account in income tax expenses.
The wholesaler provided a bonus to the buyer
We quote the law. "Included in non-operating expenses<…>reasonable costs for activities not directly related to production and (or) sales are included. Such expenses include, in particular: ... 19.1) expenses in the form of a premium (discount) paid (provided) by the seller to the buyer as a result of the fulfillment of certain conditions of the contract, in particular the volume of purchases ... "(Clause 1, Article 265 of the Tax Code of the Russian Federation as amended by the Federal Law of 06.06.2005 N 58-FZ).
Based on this wording of the new norm of the Code, a mandatory condition appears for the recognition of such expenses. This is the existence of an agreement with the buyer, which stipulates the amount of the discount and the procedure for its provision.
Discounts can be provided immediately at the time of purchase of goods or, for example, upon reaching a certain volume of sales. The actions of the accountant to reflect them in the accounting depend on the type of discounts.<**>.
<**>For the seller's discount accounting scheme, see p. fourteen.
Accounting for discounts at the seller
—————¬ ——————————————¬
¦ ¦ —-> ¦ Actual revenue is reflected in accounting ¦
¦ ¦ ¦ ¦ (with discount) ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬
¦ Seller ¦ +—> ¦ actual revenue is reflected (taking into account ¦
¦ provides ¦ ¦ ¦ discounts) ¦
¦ discount +—+ L——————————————
¦before implementation,¦ ¦ ——————————————¬
¦ at the conclusion ¦ +—> ¦ VAT is paid from actual revenue ¦
¦ contracts ¦ ¦ ¦ (including discounts) ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬
¦ ¦ L—> ¦ invoices) are issued immediately based on ¦
¦ ¦ ¦ from the actual amount of the implementation (taking into account ¦
¦ ¦ ¦discounts) ¦
L————— L———————————————
—————¬ ——————————————¬
¦ ¦ —-> ¦ In accounting after the discount is provided ¦
¦ ¦ ¦ ¦ reversal entries are made ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬
¦ ¦ ¦ ¦ In tax accounting for income tax ¦
¦ ¦ ¦ ¦ The discount amount is included in ¦
¦ ¦ +—>¦ non-operating expenses. In tax
¦ Seller ¦ ¦ ¦ authorities appear to be updated ¦
¦ provides¦ ¦ ¦declaration¦
¦ discount after +—+ L——————————————
¦ implementation, ¦ ¦ ——————————————¬
¦ by already ¦ ¦ ¦ VAT is reduced by the amount of tax from the amount ¦
¦ to the prisoner ¦ +—>¦discounts. Submitted to the tax authorities
¦ contract ¦ ¦ ¦ amended declaration ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬
¦ ¦ ¦ ¦ Documents (waybills, ¦
¦ ¦ L—>¦invoices) are issued according to ¦
¦ ¦ ¦initial price, after delivery¦
¦ ¦ ¦ discounts are adjusted ¦
L————— L———————————————
The first option is a discount immediately
Consider, for example, the option when a discount is provided at the time of sale of goods.
Example 1. In January 2006, Buyer LLC purchases laptops from Computer Market LLC at a price of 40,000 rubles. The contract states that with a one-time purchase of more than 10 laptops for the entire batch of goods, the buyer receives a discount equal to 3% of the original price. Buyer LLC bought 15 laptops at once.
The price of one laptop, taking into account the discount, will be 38,800 rubles. (40,000 rubles - (40,000 rubles x 3% / 100%)). total cost the entire batch of goods, taking into account the discount, is 582,000 rubles. (38,800 rubles x 15 pcs.).
Conditions for price reduction in this case are fulfilled immediately. Therefore, there is no need to specifically reflect it in the accounting. Entries on the accounts of the seller organization when selling goods, taking into account the discount, will be as follows:
Debit 62 Credit 90-1
RUB 582,000
- reflected revenue;
Debit 90-3 Credit 68
RUB 88,779.66
(582,000 RUB x 18% : 118%)
— accrued VAT on sales;
Debit 51 Credit 62
RUB 582,000
— received payment for laptops.
In tax accounting, the seller reflects the sale of goods immediately at a reduced price, that is, the actual selling price.
It will be a market one, since it is stipulated in the contract by the parties to the transaction (clause 1, article 40 of the Tax Code of the Russian Federation). The amount received from the buyer will be the proceeds from the sale (clause 2 of article 249 of the Tax Code of the Russian Federation).
Note that to calculate VAT, the proceeds must also be taken taking into account the discount (clause 1, article 154, clause 4, article 166 of the Tax Code of the Russian Federation). In such a situation, you will not have to make changes to the shipping documents. After all, knowing that the condition for reducing the price is met, the seller will immediately put them up, taking into account the discount.
The second option is an after-the-fact discount.
If a discount for a product is provided after its sale, the seller's accounting procedure will be somewhat different. Such a situation is possible if the contract stipulates that upon reaching a certain volume of purchases within a month, the buyer receives a discount on all consignments of goods purchased in this month.
The seller cannot know in advance whether the buyer will fulfill the required conditions. Therefore, he issues waybills and invoices at the original price. And only after the expiration of the period under review (or upon the fulfillment of the agreed conditions) can it revise and reduce the original price of the goods. Let's look at an example of how to reflect the provision of a discount in accounting after the goods have already been sold.
Example 2. Let's slightly change the conditions of example 1. Let's assume that the following is indicated in the supply contract between Computer-Market LLC and Buyer LLC. Within a month, laptops are sold at the original price - 40,000 rubles. regardless of the volume of purchases. If Buyer LLC purchases more than 30 laptops, it receives a 5% discount on all previously shipped goods. In March 2006, Buyer LLC purchased 15 laptops. And in April 2006, he bought another 20 laptops and received a discount on the previous delivery. LLC "Computer-Market" calculates income tax on an accrual basis, and VAT - on shipment.
The discount from the cost of one laptop will be 2000 rubles. (40,000 rubles x 5%: 100%). That is, the proceeds from the sale of Computer-Market LLC for March will be reduced by 30,000 rubles. (2000 rubles x 15 pcs.). In tax accounting, this amount is included in non-operating expenses. You also need to adjust the VAT accrued on sales in March 2006.
In addition, the seller will have to submit updated VAT and income tax returns to the inspection. Indeed, in our case, under the terms of the supply agreement, the discount is provided in a different reporting period than the one in which the sale took place. And according to Art. 54 of the Tax Code of the Russian Federation in case of detection of distortions in the calculation of the tax base, corrections are made in the period of the error.
In accounting, for adjustment, you need to reverse sales revenue and VAT. This is done in April 2006 (clause 11 of the Instructions on the procedure for compiling and submitting financial statements, approved by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n):
Debit 62 Credit 90
————¬
¦30,000 rub.¦
L————
— Reversed revenue for the amount of the discount;
Debit 90 Credit 68
————-¬
¦4576.27 rub.¦
L————-
(30,000 RUB x 18% : 118%)
- VAT reversed.
In this case, it becomes necessary to change the shipping documents that were issued earlier. After all, both the seller and the buyer will need a "primary", which will confirm the transfer of goods at a revised price. It will also serve as the basis for changing the data. tax accounting supplier on the cost of sold consignments of goods.
Correction of indicators of waybills and invoices must be certified by the same persons who signed these documents. In addition, the seal of the seller and the date of the change are required. With regard to primary accounting documents, this is provided for in paragraph 5 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting". The procedure for making corrections to issued invoices is established by clause 29 of the Rules for maintaining registers of received and issued invoices, books of purchases and books of sales when calculating value added tax (approved by Decree of the Government of the Russian Federation of 02.12.2000 N 914).
Material prepared
T. Olkhovatskaya
Director
CJSC "Fin-Audit"
Buyer premium for volume purchases
Recently, rewarding customers for achieving various indicators is becoming more common. Among the ways of such encouragement are discounts, bonuses and bonuses. About accounting and tax accounting bonus system encourage buyers will tell in our material.
Often taxpayers do not see the difference between incentives such as discounts, bonuses and bonuses. Please note that these terms are not currently defined in law. Therefore, as a rule, in such a situation, one should refer to the customs of business and economic literature. However, in the literature, these concepts are also often defined differently. There is no single practice in business turnover either. Therefore, it is very important that in the contract and (or) in the document defining pricing policy seller (supplier), the method used to encourage buyers was described in detail.
We will consider the procedure for accounting for the remuneration (premium) of the buyer for achieving a certain volume of purchases without changing the prices set by the parties.
For the purposes of this article, we understand the remuneration paid to the buyer by the seller for the achievement of certain results, in particular, the volume of purchases established by the parties.
The nuances of the contract
In our opinion, at least the following points should be defined in the contract:
- the volume of purchases in price or quantity equivalent, upon reaching which the buyer's right to a premium arises (there may be several levels);
- the period for which the volume of purchases is determined (as a rule, this is a month, quarter or year, or a combination of these periods);
- establish whether the volume of purchases is determined on an accrual basis;
- the procedure for paying the premium (for example, transferring funds to the buyer's account or offsetting counterclaims);
- the party responsible for accounting for the volume of purchases.
If the buyer is responsible under the contract, then it is desirable that he, in confirmation of his right to receive the premium, draw up a report-application, the form and timing of which must also be indicated in the contract. In this case, it is also desirable to establish a period during which the supplier will check the data indicated in the application report and approve the amount of the premium.
The consent of the seller can be confirmed by an act, the form and term of signing of which will also need to be indicated in the contract.
value added tax
Currently, there is no consensus on whether the premium paid to the buyer is subject to VAT.
Accounting for bonuses from the buyer
Thus, some experts consider premiums for the growth of purchases as a reward for the service on the part of the buyer. Opponents of this position say that the contract of sale, in principle, provides for purchases as such, and their increase cannot also be considered as a service. The Ministry of Finance of Russia and the Federal Tax Service of Russia have recently adhered to the second point of view, although earlier it was the opposite.
It seems possible that the increase in the number of purchases really cannot be regarded as any service on the part of the buyer, which means that the VAT object does not arise in this case. In addition, according to par. 19.1 p. 1 art. 265 of the Tax Code, for the purposes of income tax, the seller's premium is recognized as a non-sales expense, which indirectly indicates that we are not talking about the sale of any services. Meanwhile, this is often unprofitable for the seller, since he does not have input VAT that could be deducted.
In practice, it is not uncommon for the parties to draw up a mixed contract in which the buyer's obligation, in addition to the obligation to accept and pay for the goods, includes the obligation to provide the seller with services to promote the goods to the market (distribution agreement). Moreover, quite often such a condition is introduced only so that a VAT object arises, and the services are not actually provided. In this case, we should no longer talk about a bonus, but about remuneration for services rendered.
But, even if the seller does take some action to promote the product to the market, there remains a significant risk for the seller, which will be discussed in more detail in the income tax part of the article.
In addition, a few words should be said about the case when the repayment of the premium (remuneration) debt will be carried out by offsetting. Recall that according to new edition paragraph 4 of Art. 168 of the Tax Code, which entered into force on January 1, 2007, when offsetting mutual claims, the amount of VAT presented by the taxpayer to the buyer of goods (works, services), property rights, is paid by the taxpayer on the basis of a payment order for the transfer of funds. Thus, setting off counterclaims for the parties may be inconvenient.
income tax
For the seller, non-operating expenses include expenses in the form of a premium paid to the buyer as a result of the fulfillment of certain conditions of the contract, in particular the volume of purchases (clause 19.1 clause 1 article 265 of the Tax Code of the Russian Federation). Based on the principle of mirroring, it can be assumed that the buyer's premium amount relates to non-operating income. Note that the Tax Code does not contain a "mirror" norm for the buyer. At the same time, the Ministry of Finance, in Letter No. 03-03-04/1/190 dated September 5, 2005, indicates that for the buyer such a premium will be property received free of charge, subject to inclusion in the tax base for corporate income tax in accordance with paragraph 8 art. 250 of the Tax Code (as part of non-operating income).
If a distribution agreement is concluded between the parties, the seller, as already mentioned above, has significant tax risks. First, it will not be possible to apply paragraphs. 19.1 p. 1 art. 265 of the Tax Code, since its provisions do not provide for the provision of any services by the buyer. Secondly, it is quite difficult to confirm the very fact of the provision of such services (especially if they were not actually provided).
So, services for the promotion of goods, for example, include:
- ensuring the presence of the customer's goods in the agreed assortment in stores owned by the buyer;
- ensuring the share of the display of the customer's goods in a certain amount relative to the total display of similar goods;
- ensuring the current minimum stock of customer goods in each store.
The Ministry of Finance of Russia in the Letter dated April 5, 2005 N 03-03-01-04 / 1/170 noted that the act drawn up based on the results of the period established by the parties cannot reflect the actual fulfillment of the above obligations of the contractor during the quarter. Therefore, the expenses of the organization carried out on the basis of this act do not meet the conditions of documentary confirmation.
Thus, when concluding such an agreement, the parties should take care to confirm the actual provision of the service. For example, in this case, it can be recommended to regularly draw up an act of visual observation with the attachment of photo and (or) video reports.
But the presence of a package of supporting documents does not relieve the seller of tax risks. So, according to a number of experts, the costs of promoting an already sold product are not economically justified, since the buyer himself is interested in subsequent sales. This will result in a denial of the VAT tax deduction.
Bonus accounting
Consider how the transactions in question are reflected in the accounting of the seller. Let's add that account 62-1 - "Settlements with the buyer for purchases", account 62-2 - "Settlements with the buyer for the premium".
Option 1.
Debit 62-1 Credit 90-1
Debit 90-2 Credit 41
Debit 90-3 Credit 68
Debit 91 Credit 62-2
- the premium to the buyer is accrued;
Debit 62-2 Credit 51
- paid the premium to the buyer.
Option 2.
Debit 62-1 Credit 90-1
- the next batch of goods is shipped to the buyer;
Debit 90-2 Credit 41
- written off the cost of shipped goods;
Debit 90-3 Credit 68
Debit 91 Credit 62-2
- the premium to the buyer is accrued;
Debit 62-2 Credit 62-1
Debit 51 Credit 62-1
Consider how the seller takes into account the remuneration for promoting the product on the market.
Option 1.
Debit 62-1 Credit 90-1
- the next batch of goods is shipped to the buyer;
Debit 90-2 Credit 41
- written off the cost of shipped goods;
Debit 90-3 Credit 68
Debit 44 Credit 62-2
Debit 19 Credit 62-2
- VAT on the amount of remuneration;
Debit 62-2 Credit 51
- paid to the buyer.
Option 2.
Debit 62-1 Credit 90-1
- the next batch of goods is shipped to the buyer;
Debit 90-2 Credit 41
- written off the cost of shipped goods;
Debit 90-3 Credit 68
Debit 44 Credit 62-2
- rewarded for product promotion;
Debit 19 Credit 62-2
- VAT on the amount of remuneration;
Debit 62-2 Credit 62-1
Debit 51 Credit 62-1
- VAT is transferred from the offset amount;
Debit 62-2 Credit 51
- VAT is transferred from the amount of the offset.
V. Chernavskaya
Tax Consultant
OOO "Nexia Pacioli"
Bonuses and premiums. Tax risks
The seller can provide the buyer with a discount (compensate part of his costs) without revising the price of already shipped goods. It can be both cash bonuses (bonuses) and a reduction in the amount of the buyer's debt. Such discount options have certain tax consequences for both parties to the contract. Let's talk about them.
Types of premiums
In practice, the most common options are:
- the seller pays the buyer a monetary premium (bonus);
- the seller reduces the total amount of the buyer's debt for goods previously shipped to him;
- the seller ships the buyer an additional consignment of goods free of charge.
Cash prizes
In practice, discounts in this form are often provided to enterprises. retail(dealers) major suppliers. For example, such a premium can be paid for the supply of goods to a newly opened store trading network, for the inclusion of the supplier's commodity items in the assortment of the store or for a certain volume of purchases.
What should a supplier do?
The advantage of this option is the fact that the documents (waybill, invoice) for previously shipped goods are not adjusted, that is, the tax base for VAT and income tax on past shipments does not change (Letter of the Ministry of Finance of Russia dated December 20, 2006 N 03 -03-04/1/847). In accounting, the premium (bonus), which does not change the price of the goods, is included in the organization's other expenses (clause 11 PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n). In tax accounting, a bonus to buyers who have fulfilled certain conditions (for example, the volume of purchases, the introduction of a new commodity item) is taken into account as part of non-operating expenses (clause 19.1 clause 1 article 265 of the Tax Code of the Russian Federation).
However, in this situation, special attention should be paid to documenting the discount.
First, we must not forget that all expenses incurred by the company must be economically justified and documented. Therefore, the conditions for granting discounts must be fixed in the internal documents of the company (marketing or accounting policies). In addition, the conditions under which the buyer is entitled to a premium (bonus) must be established in the contract (or an additional agreement to it). And finally, the very fact of providing such a premium must be formalized by an appropriate act confirming that the buyer has complied with the terms of the contract, giving the right to a discount. There is no standard form for such an act, so it can be drawn up in any form (at the same time, it must contain all the required details of the primary document, provided for in paragraph 2 of article 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting") . Secondly, the act should not contain wording that links the amount of the premium to the price of a unit of goods. Otherwise, the tax authorities may prohibit this amount from being taken into account as part of non-operating expenses and require recalculation based on new price revenue from previous periods (Letters of the Ministry of Finance of Russia dated May 2, 2006 N 03-03-04 / 1/411, the Federal Tax Service of Russia for Moscow dated November 14, 2006 N 20-12 / 100238).
So, if the seller uses the accrual method when calculating income tax, then the cash bonus to the buyer is recognized on the date of execution of the corresponding act. If the seller uses the cash method - on the date of the actual transfer of money to the buyer.
We draw your attention to the following important point. In general, cash bonuses to buyers are of two types: related and not related to the promotion of goods. So, the bonuses that we mentioned (for entering retail network, for the introduction of a new position, for the supply of goods to newly opened retail chain stores, etc.), are considered not related to the promotion of goods (Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-07-15 / 112). According to financiers, when paying such premiums, there is no object for VAT. That is, the buyer, having received such a premium, does not have to pay VAT to the budget (we will talk about this later). And the seller, in turn, having paid the bonus, cannot accept the tax for deduction.
Our reference. Rewards that are not related to the promotion of a product are usually various bonuses, for example:
- Retail network entry bonus — a fee for the right to enter a retail network subject to mandatory and continuous compliance with certain criteria. In particular, the quality of goods; exclusive low prices for goods for this retail chain; demand for goods on the market;
- one-time fixed bonus for entering each new position;
- annual presence bonus — an annual bonus for brand owners, valid from the second year of cooperation.
Features of the payment of bonuses for the volume of purchases
The supplier pays for a fixed number of positions in the assortment list of the retail chain for a year;
- bonus for opening a new store - a one-time bonus, paid at the opening of each new store. The bonus is paid by delivery of goods in each new shop at zero prices.
Another thing is the so-called promotion premiums, when the supplier pays the buyer for merchandising services. This may be a priority display of goods in the specified places of the trading floor, the allocation of permanent or additional space for them, the placement of a full assortment line of goods, maintaining trading floor required stock of products. Financiers (see Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-07-15 / 112) believe that fees for such services are subject to VAT from the buyer of goods (the tax base is the amount of the discount, premium, remuneration received). And for the seller of goods to whom the store provides merchandising services, the amount of this tax should be deductible.
In accounting, the buyer reflects the amount of the cash bonus received as part of other income (clause 10.6 of PBU 9/99). In tax accounting, the amount of the premium received is included in non-operating income on the basis of clause 8 of Art. 250 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated November 14, 2005 N 03-03-04 / 1/354). Premiums received by the buyer of goods from the seller based on sales results for a certain period are not subject to value added tax, since they are not related to payment goods sold(works, services). This position is expressed in the Letters of the Ministry of Finance of Russia dated September 28, 2006 N 03-04-11 / 182, dated December 20, 2006 N 03-03-04 / 1/847.
The same can be said about bonuses for joining a retail network, for entering a new position, for supplying goods to newly opened stores of a distribution network, etc. (Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-07-15 / 112).
Example. The agreement between Setstroymarket LLC and Tekhnolink LLC provides: if the volume of purchases for the quarter exceeds 1,000,000 rubles. (excluding VAT), the buyer is provided with a premium (bonus) in the amount of 5 percent of the excess amount. In the 1st quarter of 2008, Technolink LLC purchased goods from Setstroymarket LLC for a total amount of 1,200,000 rubles. (without VAT). Thus, the amount of the award amounted to 10,000 rubles. ((1,200,000 rubles - 1,000,000 rubles) x 5%). On April 10, 2008, the parties signed the corresponding act, and on the same day the amount of the premium was transferred to the settlement account of Technolink LLC. In the accounting of firms, such postings were made.
LLC "Setstroymarket":
Debit 91 Credit 62
- 10 000 rub. - the amount of the premium provided to the buyer is reflected as part of other expenses;
Debit 62 Credit 51
- 10 000 rub. - the money is transferred to the buyer.
In April 2008, the accounting department of Setstroymarket LLC included 10,000 rubles in non-operating expenses in tax accounting.
At Technolink LLC:
Debit 60 Credit 91
- 10 000 rub. - reflected the amount of the premium provided as part of other income (as of the date of receipt of the act);
Debit 51 Credit 60
- 10 000 rub. - the amount of the premium received (as of the date the money was received).
In April 2008, the accounting department of Technolink LLC included 10,000 rubles in non-operating income in tax accounting.
We emphasize once again: if the buyer received a premium (bonus) from the seller for the rendered merchandising services (to promote the supplier's goods), then it is subject to VAT. This means that the buyer must issue an invoice to the seller for the amount of the discount, premium or remuneration and pay VAT to the budget. The seller, in turn, has the right to accept the "input" VAT on such transactions for deduction.
Should you reduce your debt?
The contract may provide that the seller has the right to reduce the buyer's debt if the buyer fulfills certain conditions. For example, will exceed the volume of purchases. This can be seen as another way to provide a discount without changing the price of the item.
Let's say right away: this option for issuing a discount can entail fiscal risks for the seller. According to the tax authorities, in this case there is a gratuitous transfer of part of the goods. And the cost of donated valuables, as you know, is not included in tax expenses (clause 16, article 270 of the Tax Code of the Russian Federation). True, despite this, Moscow inspectors for some reason allow reflecting the amount of such a discount as part of non-operating tax costs (see Letter of the Federal Tax Service of Russia for Moscow dated November 14, 2006 N 20-12 / 100238).
In addition, a decrease in the buyer's debt can also be interpreted as a partial forgiveness (write-off) of his debt. And financiers in the Letter dated July 12, 2006 N 03-03-04 / 1/579 equate the written-off debt with the free transfer of goods, works, services (although the Letter refers to the forgiven debt as such, without reference to discounts). Therefore, according to the officials, the amount of forgiven "receivables" is not taken into account when taxing profits.
However, in the case of a discount, the debt is not forgiven free of charge, but in exchange for certain actions on the part of the buyer. And we believe that in this situation the seller has every right to take into account the amount of partially written off debt as part of non-operating expenses on the basis of all the same paragraphs. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation. However, if you decide to proceed in this way, the likelihood of a dispute with the reviewers is quite high. If you are ready to defend this approach (including in court), take care to prepare additional arguments in your defense. So, in the contract and the act of granting a discount, the term "debt forgiveness" should not be used. Simply indicate that if certain conditions are met, the buyer's debt is reduced by the amount of the discount. And it is advisable to additionally attach an act of writing off the buyer's debt and an act of reconciliation of mutual settlements to the act of granting a discount.
Another problem that the seller will have: what to do with VAT, which is included in the discount amount? The tax code does not regulate this situation. In this case, it will not be possible to correct (reduce) revenue and, accordingly, reduce the accrued VAT. After all, doing so is allowed only when it comes to a discount that changes the price of a unit of goods.<1>.
<1>Read more about this on p. 16.
It is also unlikely to include this VAT in expenses (together with the forgiven "receivables" written off). Despite the fact that in its old explanations the Ministry of Finance allowed debts (bad receivables) to be written off along with VAT (Letter of the Ministry of Finance of Russia dated October 7, 2004 N 03-03-01-04 / 1/68), tax officials with this approach are most likely , do not agree.
Tax implications for the buyer
In the accounting and tax accounting of the buyer, the amount of such a discount is reflected in the same way as when receiving a monetary premium from the seller (that is, it is included in income). The only problem that may arise is the deduction of "input" VAT on purchased goods in terms of written off accounts payable. The tax authorities may demand to restore the part of the "input" VAT attributable to the amount of the written-off debt, since the buyer did not bear the actual costs of paying for this part of the goods.
Summarizing all of the above, we can conclude that a discount in the form of writing off part of the buyer's debt for goods previously shipped to him entails very significant tax risks for both the seller and the buyer. To avoid these risks, it is better to use the discount option in the form of paying the buyer a monetary premium that is not related to the recalculation of the price of goods.
Bonus item
The contract of sale may provide that the buyer, under certain conditions, receives a premium from the seller not in money, but in the form of an additional shipment of a consignment of goods without paying their cost. The price of goods previously shipped and paid by the buyer is not recalculated.
Tax implications for the seller
Let's just say: of all options for the seller, this is the most disadvantageous in terms of taxation. Firstly, it will be very difficult to convince the tax authorities that the value of the bonus goods transferred to the buyer can be taken into account when taxing profits (even if all documents are carefully drawn up and indicate that the goods were not transferred free of charge, but as a discount).
Secondly, the seller will be forced to pay VAT on the value of the bonus goods transferred to the buyer (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Moreover, in this case, it will be necessary to calculate the amount of tax according to the rules of Art. 40 of the Tax Code of the Russian Federation, that is, based on the market value of the transferred goods (clause 2, article 154 of the Tax Code of the Russian Federation).
Tax implications for the buyer
If goods received free of charge are registered in the buyer's account officially, this option is also unprofitable for him. Firstly, for tax purposes, the value of bonus goods will have to be taken into account as part of non-operating income as property received free of charge (clause 8, article 250 of the Tax Code of the Russian Federation). The amount of income in this case is calculated on the basis of the market value of the goods received, determined according to the rules of Art. 40 of the Tax Code of the Russian Federation, but not less than the cost of purchasing (manufacturing) these goods from the seller. That is, the buyer will have to pay income tax on the market value of the received bonus goods.
However, with the further sale of these goods, the buyer will not be able to write off their cost as a reduction in taxable profit. The Ministry of Finance of Russia prohibits doing this, because, according to officials, the buyer did not bear the actual costs of their purchase (Letter of the Ministry of Finance of Russia dated January 19, 2006 N 03-03-04 / 1/44).
Note. When selling received bonus goods, their value cannot be taken into account as part of tax expenses. It will also not be possible to set off the "input" VAT on such goods.
Secondly, the buyer will not be able to deduct "input" VAT on the received bonus goods. Financiers believe that when goods are transferred free of charge, VAT is not presented to the buyer for payment (Letter of the Ministry of Finance of Russia dated March 21, 2006 N 03-04-11 / 60).
Conclusion: a discount in the form of bonus goods entails the greatest fiscal risks and is unprofitable in terms of taxation.
tax consultant
To maintain stable and long-term relationships with customers, suppliers use different incentive systems. Companies often agree in advance that the seller will pay a premium for the fulfillment of certain conditions. This may be a monetary reward or, for example, free products. As such, there is no definition of the premium in the legislation. Financiers believe that the premium from the supplier is the amount of money paid to the buyer for the fulfillment of certain conditions of the contract. For example, for the volume of purchased goods (letter of the Ministry of Finance of Russia dated September 7, 2012 No. 03-07-11 / 364).
Moreover, the condition of the premium from the supplier can be prescribed both in the contract itself and in a separate agreement. After all, any additional agreement is an integral part of the contract itself (clause 2, article 424 of the Civil Code of the Russian Federation). But the size of the award can be any. It is determined by the seller and agreed with the buyer (clause 4, article 421 of the Civil Code of the Russian Federation).
Accountants often have a question: can the seller pay the premium not in cash, but in goods, and is it possible to prescribe this condition in the contract? I must say right away that such a condition can be spelled out in the contract. However, promotion in the form of goods is more correctly called a bonus. This operation involves the delivery to the buyer of an additional batch of goods or works free of charge. At the same time, such a bonus should be taken into account as two operations: a discount was received and goods were accepted on account of the seller's receivables. In this case, the amount of the supplier's debt should be considered as an advance payment. This moment officials from the Ministry of Finance of Russia explained in a letter dated August 31, 2012 No. 03-07-15 / 118.
How to spend a premium in accounting
The premium from the supplier for the fact that your company has fulfilled the volume of purchases specified in the contract is reflected as other income. Make wiring:
DEBIT 60 CREDIT 91 sub-account "Other income"
- the supplier's debt for the payment of incentives for the fulfillment of the terms of the contract has been accrued;
DEBIT 51 CREDIT 60
- Received a cash reward from the supplier.
PARTICIPANT'S QUESTION
At what point is it necessary to issue accounting entries for remuneration?
On the day when you and the counterparty sign the relevant documents. After all, each operation must be confirmed by a primary document (part 1 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ). The primary forms that the company will use can be developed independently. Just be sure to fix them in the accounting policy. The main thing is that the documents contain all the mandatory details provided by law. Their list is established by Part 2 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ.
This can be a free-form act in which the seller indicates that your company has completed the purchase volume. The document must be signed by both parties - this will be the basis for the registration of accounting entries.
How will the rewards you receive affect your taxes?
As a rule, the premium received from the supplier does not change the price of goods or works. In this case, you do not need to adjust the tax base for VAT (clause 2.1 of article 154 of the Tax Code of the Russian Federation).
However, in your contract with the counterparty, a condition may be specified separately that the premium reduces the price of goods. If so, then the tax base for VAT needs to be adjusted. The amount of tax attributable to the difference that has arisen due to a decrease in the value of the goods by the amount of the premium, you need to restore.
This must be done in the tax period in which the earliest of the two dates falls. This is either the day of receipt of primary documents, which confirm that the seller has reduced the cost of the purchased goods by the amount of the promotion. Or the date of receipt of the adjustment invoice issued by the seller for the premium. This conclusion was made by representatives of the Ministry of Finance of Russia in letters dated September 3, 2012 No. 03-07-15/120 and May 31, 2012 No. 03-07-11/163.
And if the premium from the supplier affected the amount of VAT in the current period, then you will adjust the amount of tax on the current date (clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).
It happens that the prices of goods that the supplier shipped on several invoices change. In this case, the seller can draw up only one corrective document addressed to the buyer (paragraph 2, subparagraph 13, paragraph 5.2, article 169 of the Tax Code of the Russian Federation).
PARTICIPANT'S QUESTION
How will the refunded VAT be accounted for?
When calculating income tax, you will take into account the restored VAT as part of other expenses related to production and sales. Officials from the Ministry of Finance of Russia agreed with this position in a letter dated June 23, 2010 No. 03-07-11 / 265.
To calculate income tax, it is also important whether the premium from the supplier affects the price of the goods. If not, then no adjustments are needed. Consider the bonus as part of non-operating income. This procedure is enshrined in paragraph 8 of Article 250 of the Tax Code of the Russian Federation. Financiers adhere to the same position in letters dated December 19, 2012 No. 03-03-06/1/668, dated September 27, 2012 No. 03-03-06/1/506. With the accrual method, such income must be taken into account in the reporting period to which they relate (clause 1, article 271 of the Tax Code of the Russian Federation).
But when, under the terms of the contract, the premium can change the price of the goods, the situation is different. If it is provided in the same period in which the sale takes place, then the current tax base needs to be adjusted. The change will be equal to the amount of the incentive (clause 7, article 274 of the Tax Code of the Russian Federation).
PARTICIPANT'S QUESTION
It turns out that if the premium from the supplier is paid for the volume of purchases of the previous year, we will have to submit a clarification on income tax?
Yes, in this case, you need to submit an updated declaration, since the income received will relate to the past tax period.
The premium from the supplier is taken into account by all companies on a simplified basis, regardless of the object - “income” or “income minus expenses”. Make an entry in the income and expense ledger on the day the money actually arrives in the company's current account.
If an organization combines simplified taxation with UTII, then part of the premium received from the supplier can be reflected as income from imputed activities. To do this, on the basis of separate accounting data, it is necessary to calculate the amount of the premium that relates to activities on UTII (letter of the Ministry of Finance of Russia dated September 9, 2013 No. 03-11-06 / 2/36949). Additional sub-accounts to the accounts of income and expenses will help to keep separate records.
Well, in accounting, consider the premium received from the supplier as other income.
PARTICIPANT'S QUESTION
Should an organization on UTII pay income tax on the premium received?
No, but only if the incentive received relates to goods that are used in activities transferred to UTII. Such income is recognized as received within the framework of this activity and is not subject to income tax. A similar position is set out in the letters of the Ministry of Finance of Russia dated February 21, 2013 No. 03-11-11/78 and dated August 27, 2009 No. 03-11-06/3/223.
What documents are required
So, in order for the company not to have problems with the inspectors, the bonus condition must be written in the supply contract or in the supplementary agreement. One way or another, all the conditions under which the supplier must pay incentives must be fixed.
In the period when you complete the specified volume of purchases, you will need to draw up an act. In it, you will fix that all the conditions for receiving the award are met.
No other documents are required.
