Is it possible to issue an additional agreement with a retro bonus. Retro discount: tax implications for parties. Conditions for granting retro bonuses

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

What is trade? This is a type of entrepreneurial activity that is associated with the purchase and sale of goods and the provision of various services to the population. Trade is a very common activity, especially in small and medium-sized businesses. The reason for this is very simple: trading provides a fast turnover of funds.

Incentive Payments for Buyers is a common practice for attracting customers in a trading activity. There are several names for such payments: discounts, bonuses, bonuses, gifts.

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

Whether there is a decrease in the price as a result of this discount;

At what point did the price decrease occur.

Both points should be directly reflected in contracts with buyers.

Discounts

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

Conditions required for the discount:

The procedure for providing;

Amount or percentage.

Discount accounting

If a discount was provided at the time of shipment of the goods, then for accounting this operation is an implementation in a normal type of activity, the discount is not taken into account, the transaction amount is reduced by the amount of the discount. Postings:

Debit 62 (50) Credit 90-1 - reflected the proceeds from sales (taking into account the discount);

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

Debit 62 (50) Credit 90-1 - revenue from sales is reflected;

Debit 90-3 Credit 68 subaccount "Calculations for VAT" - VAT is charged on the sales amount.

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

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

Debit 90-3 Credit 68 subaccount "Calculations for VAT" - reversed VAT on the amount provided.

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

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

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

VAT accounting for discounts

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

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

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

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

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

The Buyer, receiving a corrective invoice, is obliged to recover the VAT amount that was accepted for deduction at its original cost for payment to the budget. The amount of tax must be restored in the part by which the amount of the shipped goods was reduced. The buyer must register such an invoice in the sales ledger.

Income tax when applying the discount.

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

Bonuses

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

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

Bonus accounting

The rebate shipment is reflected by the following transactions:

Debit 62 subaccount "Settlements for shipped goods" Credit 90-1 - reflected the proceeds from the sale of the bonus;

Debit 90-3 Credit 68 subaccount "Calculations for VAT" - VAT is charged on the proceeds from the sale of the bonus;

Debit 90-2 Credit 41- the cost of the bonus sold has been written off.

VAT accounting for bonuses

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

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

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

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

Calculation of income tax on bonuses

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

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

Prizes

A premium is a reward to a buyer for fulfilling certain conditions of the contract. This concept is practical, it is not legally approved.

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

VAT accounting for premiums

This incentive payment does not change the contractual price of the item in any way. This means that the cost of the goods remains the same. Consequently, there is no reason to create an adjustment invoice, charge or reduce value added tax.

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

Calculation of income tax on premiums

The seller's bonus for the fulfillment of certain volumes under the contract will need to be reflected in non-operating expenses. A mandatory bonus condition must be spelled out in the contract, confirming these costs.

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

The modern market and all its derivatives, every day requires the introduction of additional tools and methods of influencing the conduct of business.

This arises in the evolution of marketing systems, it is quite logical, since the competition between manufacturers, distributors and sellers is growing exponentially, supplying new goods and services to the market.

In order to avoid the risks of losing potential buyers and to stabilize marketing processes, economists have introduced such a lever as a bonus system.

Bonus

If literally, then translated from latin bonus means - good, gift, premium.

In commercial schemes, it has acquired particular importance, as an additional reward. This word has become firmly established in our lives, recently and has become stronger not only in the lexicon of marketers and economists, but also among the general population.

For trading schemes and networks, for stabilization, development and regulation of processes, in the chain:

• manufacturer - distributor - seller, the concept of "retro bonus" or "rebate" was adapted.

Retro bonus Is a discount or premium for a product, possibly a seller's service to a buyer. Modern marketing systems are the interaction of such market participants as a manufacturer, a reseller and an end customer.

Each participant in this process is interested in the end result, namely in the benefit expressed in monetary terms.

Intermediaries, on a long-term basis, conclude contracts for the purchase of goods or work performed, stipulating volumes and terms. From this, the price of the product is formed.

Parallel to the price, a retro bonus is added... It is from him that additional profit is obtained.

Also, retro bonuses can be awarded not only to large intermediaries and dealers, but also individually, to individual participants in the entire scheme.

Such a marketing tool is an excellent motivator for all participants in the process, as it is aimed at increasing the activity in promoting sales.

Retro Bonus Payout Options

For retro bonuses, it is customary to apply the following forms of payment:

• in monetary termsas the return of a share of the value of the goods;
• product delivery free of charge;
• option.

The most popular method of paying the retro bonus is the delivery of the product free of charge, taking into account its further implementation, in favor of the counterparty (customer). This form of calculating bonuses has its "disadvantages". The manufacturer needs to charge VAT on the goods, and the customer faces the risk of gross income.

Retro bonus classification criteria

Retro bonuses are awarded on the following grounds:

• Accrual conditions:

1. compliance with all contractual obligations by the number of sales and purchases of products, when calculated in monetary terms;
2. when expanding the customer network (buyers);

• The moment of accrual.

1. in a warehouse.Such a bonus is accrued during the conservation of the product in storage. Thus, he insures the intermediary against untimely price reductions. As a rule, this applies to high-tech production products that are rapidly modernized;
2. at the entrance (Sell-In). In this case, a bonus is charged if the goods are purchased directly from the supplier;
3. at the exit (Sell-Out) The retro-bonus is calculated when the goods are transferred from the dealer to the buyer. At the same time, the distributor is interested in loading the warehouse with products in full, as well as in its timely issuance or delivery;

• Delivery method.

1. credit note... The method used to accrue bonuses to intermediaries without accreditation, through mutual settlements;
2. in monetary terms. Form of ordinary payment for goods and services;

• The way of reflection in the accounting.

1. assignment to product cost... Allows you to create a transparent scheme for the movement of goods, from purchase to sale. It is an excellent tool for influencing pricing, as its regulator.
2. assignment to resultt. A fairly common and optimally convenient method for calculating retro bonuses. What does he give?

• Systematization and filtration of a huge stream financial transactions.
• Correction of the initial cost of goods, after the end of the financial period, without risks to income.
• Arrangement of accruals in certain categories, brands and product lines.

Retro bonus as a percentage of sales

This type of accrual of incentives occurs against the background of a competent drawing up of a consignment agreement, which provides for all volumes of purchases, sales and deadlines for fulfilling obligations.

The document clearly states the moment of the start of the calculation of bonuses and the form of withdrawing funds for them.

The contract is concluded bilaterally, between the manufacturer and the contractor. Signed by both parties. It should be noted that all transactions and accruals for retro bonuses are linked to and regulated by the law.

Option

This type of accounting for a bonus program implies a settlement between a customer and a manufacturer, directly, a product or an asset, conditionally. As a potential buyer, at individual frozen prices.

In this case, the terms of performance, deferral and form of performance of obligations are discussed.

Retro Bonus by Price Decrease

The method of calculating bonuses using a decrease in price is a manipulation in which the value is adjusted downward.

It should be noted that this type of discount applies only to a previously purchased product or a selected assortment that has passed the tax period. This action is regulated by an agreement or other document, where both parties fix their consent to change the cost of a product (service, work).

Retro Bonus Agreement

Retro bonus contract - this is the key document confirming the obligations of the parties and the scheme of interaction.

What should a contract look like and what should the wording sound like?

Let's consider in detail:

• the name of the contract indicates the action (delivery) and additionally, in brackets, is written "with the condition of payment of retro bonuses";
• both parties are referred to "Seller" and "buyer";
• is registered under the assigned number;
• the date of the conclusion is prescribed contract.

The agreement should be divided into several clauses, each of which defines and regulates each action. But the terms of payment of the retro-bonus are prescribed in the item "Financial conditions and settlement procedure".

It has significant sub-points that you need to know and take into account:

• determination of the value of goods by the parties;
• the right to accrue a retro bonus is fixed, percentage for the estimated time specified in the contract;
• transfer of percentage of shipment within a certain number of days;
• terms of payment: cash / non-cash way.

Retro Bonus Agreement

Retro Bonus Agreement - This is a document duplicating, in some cases, a contract. Its fundamental difference from this agreement is in the form of the agreement itself. It can be written or oral.

The same agreement is often addition to an already concluded agreement, where the supplier indicates the bonuses to the buyer in monetary or percentage terms, for a certain billing period.

Several nuances when calculating retro bonuses

In order to avoid unpleasant situations in trade relations, namely, when working with bonus programs, you should take into account several important points that will help both partners to reach mutual understanding.

Let's consider the key nuances:

• Expanded listing of products or their groups, designation of a product that falls under the concept of "retro-bonus", what categories it is charged to.
• Determination of the volume of goods, indicating the weight, displacement, packaging. It can also be taken into account in related units (by the piece, in liters, tons, kilograms, packages).
• Accounting for returned goods.
• Is VAT charged?And what product.
• Manual option adjustments.
• On what conditions are bonuses accrued? From what volume and at what potential does the bonus amount increase? As well as terms.
• What tool is involved for this scheme: Retro Bonus or Retro Discount?

To avoid tax audits and difficulties in relationships

In order not to come into conflict with business partners, as well as to insure against tax inspections, a number of measures are envisaged to avoid all "sharp corners" between both parties.

For this you need:

• have a legally correct contract for merchandising services;
• develop a detailed action plan, which will indicate the specific steps and conditions under which the retro-bonus is accrued / paid;
• strict reporting and availability of papersconfirming the fulfillment of the conditions of the promotion. Where is the activity of the counterparty and the volume of work performed;
• it is desirable that wording in the bonus commitment sounded like "payment for services rendered."

Business lines retro bonuses

To simplify the interaction between the supplier and the buyer, new companies have emerged responsible for the delivery of goods and their integrity. For example, "Business Line".

This company and its subsidiaries apply the accrual of retro bonuses for using them, as shipping partners.

So, when contacting the regional representative of Business Lines, you choose the required product, coordinating the price for it with online managers. Where does it come from percentage of the purchase price.

Further, the company interacts with the representative office of "Business lines", only in another region. That is, the movement of goods and money supply occurs, in fact, within one transport company. For using such a scheme, the buyer receives retro bonuses.

To complete your application to Business Lines, you must take the following steps:

• download the corresponding document;
• enter your data;
• pay for the service, taking into account the additional interest;
• send an email, where to confirm the fact of payment.

Additional agreement retro bonus

In addition to the above tools for paying bonuses, their accrual and forms, it is customary to use such a form as "supplementary agreement".

In an additional agreement, between the two parties, incentives are prescribed in the form of bonuses, within a calendar month or other short-term period. It indicates the form of payment, the percentage and the period in which, under this agreement, the funds are transferred.

As a short summary:

The retro bonus is a great stimulating market leveragewhich is great for stimulating sales. But to work with him, namely, to conduct accounting, you need to carefully and accurately.

The terms "retro bonus" or "retro discount" have appeared in the business lexicon relatively recently. Who and when first used them and what did they want to express? It will not be easy to remember, but something else is important - in a short time they managed to take an important place not only in trade, but also in accounting.

The terms we have named have many analogies: "retrospective discount", "retrospective bonus", "rebate" (more inherent in world practice), "extra premium", etc. in essence denote some kind of "encouragement" that comes from the seller within the framework of the concluded transaction. Those who are unkind prefer to call retro bonuses "legal kickbacks".

Agree, it sounds criminal. And yet we are faced with such "crime" everywhere. We all know perfectly well about the promotions of the stores we visit, the suppliers from whom we buy goods, like “1 + 1 \u003d 3” or “buy a car and get a set of winter tires as a gift”. For us, it has become so commonplace that we consider any purchase without it to be somehow incomplete. In fact, we have long been accustomed to retro bonuses.

Despite the fact that the terms already exist, and they are widely used in practice, the Tax legislation does not classify them in any way. From the point of view of the Tax Code of the Russian Federation, all of the above can only be explained by the “premium” that the seller pays to the buyer as an incentive to work with him or the very fact of compliance with certain points of the contract.

For example, buying two, not one pizza - there is a certain condition under which the buyer will receive a gift from the seller in the form of a third pizza, which is a kind of "bonus". It sounds ridiculous at first glance, and yet the tax authorities operate with this very logic when assessing the economic activities of a company. Strictly speaking, the accounting of retrospective bonuses and discounts is based on this understanding of things.

Retrospective discount - the condition of the supply agreement that affects the price change;

Retrospective bonus - an additional product or service that the client will receive when concluding a contract, paying an invoice, fulfilling certain conditions under the contract.

How to reflect retro discounts and retro bonuses to the buyer?

Here are some of the most common cases. Let's start with retro discounts:

If the goods were not sold at the date of the discounts, the value of the goods received is reduced by posting:

D41 (15) K60

Regardless of whether the goods have been sold or not, adjust the input VAT amount:

D 19 K 60

If the goods for which discounts were provided were sold in the current calendar year, make the following entries in the accounting:

D 90-2 K 41 (15)

Regardless of whether the goods were sold or not, adjust the input VAT amount:

D 19 K 60

If the goods were sold in the previous year, then their value is not adjusted. The accounting reflects the profit of the previous reporting period, revealed in the current year:

D 60 K 91-1

If a discount for the work performed (services rendered) is provided in the current year, then in accounting, reflect the decrease in their cost by posting:

D 20 (25, 26, 44, 91) K 60

Next, consider the options for posting retro bonuses

Use wiring:

D 41 (15, 20, 25, 26, 44, 91) K 60 (if the value of the overpayment received on the account is reflected);

D 19 K 60 (if VAT on the registered bonus product is taken into account);

D 76 K 68 (if VAT is restored, previously accepted for deduction from the advance payment);

D 68 K 19 (if VAT is accepted for deduction on capitalized bonus goods).

Here we will also take as a basis the most popular situations that seller accountants have to deal with:

D 90-3 K 68 (if VAT is charged on the actual amount of sales - for OSNO);

D 51 62 (when payment is received from the buyer, taking into account the discount);

D 76 K 68 (if VAT is charged on the prepayment amount, that is, the recovered debt);

D 90-2 K 41 (20) (when the cost of the sold bonus product is written off;

D 68 K 76 (if VAT paid to the supplier as part of an advance is accepted for deduction)

How to show a seller retro discounts and retro bonuses?

To track retro discounts use:

D 62 (50) K 90-1 (if the revenue from sales is reflected, taking into account the discount);

D 90-3 K 68 (if VAT is charged on the actual amount of sales - for OSNO);

D 51 62 (when payment is received from the buyer, taking into account the discount);

D 62 K 90-1 (if revenue from the sale of a consignment of goods is reflected within the discount);

D 90-2 K 62 (the amount of the discount provided to the buyer is attributed to the prime cost (excluding VAT));

D 90-2 K 41 (the cost of the bonus product has been written off).

The seller takes into account retro bonuses with the following transactions:

D 62 K 62 (if the amount of the recovered debt is recognized as received in advance against future bonus delivery);

D 76 K 68 (if VAT is charged on the prepayment amount, that is, the recovered debt);

D 68 K 76 (when VAT accrued on prepayment is accepted for deduction);

D 62 K 90-1 (when the revenue from the sale of the bonus is reflected);

D 90-3 K 68 (VAT charged on proceeds from the sale of the bonus);

D 90-2 K 41 (20) (when the cost of the sold bonus product is written off;

As we can see, in order to correctly reflect retrospective discounts and bonuses, the seller and the buyer will need to use fairly standard transactions known to any accountant. To the aid of every accounting employee, if it is necessary to conduct retro-discounts and retro-bonuses, legal reference systems, expert comments, and simply the experience of colleagues, which is so necessary even for a Professional with a capital letter, can come.

Let's sum up

Finally, we want to note that the very fact that the Tax legislation has not yet divided the concepts known to us so far, speaks only of possible discrepancies in accounting practice from the point of view of legal entities and auditing authorities. However, this should not happen until the retro-discounts and retro-bonuses our Legislator gives clear and clear explanations, enshrined in the Tax Code of the Russian Federation.

As soon as this happens, it will be possible to expect soon the correction of their reflection in accounting. It is not for nothing that they say that until an object has been given a name, it exists by itself, and as soon as it receives a name, it loses its essence. Lyrics ... But with a grain of truth. While we are working like this, the Federal Tax Service is happy with everything.

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

Deciphering the concept

The concept of "retrospective" means "turning to the past." In trade, these are already sold or purchased goods. For a certain amount, according to the drawn up contract, the supplier pays the retailer a retro bonus. Or the retailer pays out rewards to retailers for quick sales or good performance. Such a bonus keeps the entire chain in motivation from the manufacturer to the end consumer. The conditions for its provision may be as follows:

• ... This can be a sold product for a specified amount or in an agreed amount. Thanks to this bonus, the supplier can raise the level of sales of not the most popular positions in the assortment or tighten the indicators in a certain market segment.
• Qualitative fulfillment of the terms of the contract. In other words, the distributor or retailer may receive a reward if disciplined in payment.
• Good fruitful work. When goods are shipped quickly, retailers receive their products on time, the distributor can get a reward from the supplier.

Retrospective bonuses are determined by the counterparty, which makes its offer to the retailer. The condition is fixed in the contract. As a rule, the distributor uses the received award, among other things, to stimulate the following “distributors” along the chain. In turn, bonuses are of three types:

• Amount of money. Typically, this is a certain percentage of the value of the purchase and sale transaction. A consignment agreement is drawn up, in which absolutely everything is prescribed, including the moment when bonuses are deducted and the form of their payment.
• Option, or the ability to purchase goods at a reduced preferential price in a certain period.
• Bonus free product. This is one of the most common supplier bonuses, but it has a number of negative aspects related to accounting and document management.

Delivering free items as bonuses requires careful attention to design. The documents must be legally correct. It is especially worthwhile to approach the formation of the contract very carefully - it is better if it is drawn up separately from the main supply contract.

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

Calculating the retro bonus

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

Retro bonus \u003d reward for purchasing a certain amount of food + compensation for certain services.

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

Let's give an example of calculating a retro bonus.

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

Accounting for remuneration in documents

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

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

• The main action (delivery) is prescribed in the title, and the postscript “with the condition of payment of retro bonuses” is made in brackets.
• Both parties carry the name of the seller and the buyer.
• All the conditions under which the retro-bonus is accrued are prescribed in the chapter of the agreement "Financial conditions and settlement procedure". There, the cost of the goods, the right to receive a bonus with percentages and terms, payment terms are indicated without fail.

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

The opportunity to use retro bonuses as levers of their own development opens up great prospects for suppliers and manufacturers. Motivation is a serious driving factor, and stimulating the desire to sell as much as possible and faster works wonders in retail chains. However, you should be as careful as possible with internal documents and reports. Any ridiculous mistake, incorrect wiring, or unaccounted for ruble can threaten with serious problems with the law.

Retro Discounts (Retro Bonuses) - provision by the seller of the goods to the buyer of discounts, bonuses, bonuses for purchases made in the past period.

Clarification

Retro-discounts (Retro-bonuses) are granted for purchases made in the past period, that is, retrospectively. This is why they are called retro discounts or rebates.

Example

The terms of the supply agreement stipulate that the buyer is entitled to a premium of 1% of the amount of the purchased goods in excess of 10 million rubles for the last year.

Retrodiscount can be provided in several ways:

1) reducing the buyer's debt to pay for the goods by the amount of the retrodiscount;

2) payment of a cash bonus to the buyer;

3) offsetting the retro-discount towards payment for the next batch of goods.

What is a retro bonus and how to calculate it correctly

Taxation of retrodiscounts

VAT on retrodiscounts is regulated by clause 2.1 of Art. 154 of the Tax Code of the Russian Federation, which was introduced by Federal Law dated 05.04.2013 N 39-FZ:

"2.1. Payment (provision) by the seller of goods (work, services) to their buyer of a bonus (incentive payment) for the fulfillment by the buyer of certain conditions of the contract for the supply of goods (performance of work, provision of services), including the purchase of a certain amount of goods (work, services), does not reduce for the purposes of calculating the tax base by the seller of goods (works, services) (and applicable tax deductions by their buyer), the cost of goods shipped (work performed, services rendered), except for cases when the decrease in the cost of goods shipped (work performed, services rendered) by the amount paid (provided) premium (incentive payment) is provided by the specified agreement. ".

Accordingly, the seller should not recalculate the VAT charged on the sale of the goods to the amount of the retro-discount. The buyer also does not adjust the deduction for an item already purchased.

Corporate income tax

The amount of the provided retro-discount is taken into account by the seller in non-operating expenses (clauses 19.1, clause 1, article 265, clauses 3, clause 7, article 272 of the Tax Code of the Russian Federation). The Ministry of Finance also agrees with this - letters of 08/26/2016 N 03-03-07 / 49936, of 04/10/2015 N 03-07-11 / 20448, of 12/19/2012 N 03-03-06 / 1/668.

From the buyer, the amount of retro-discounts received is accounted for as non-operating income (Article 250 of the Tax Code of the Russian Federation).

The term "retro discount" appears in court decisions:

Determination of the RF Armed Forces dated June 22, 2016 No. 308-KG15-19017 in case No. A32-9413 / 2014: "Thus, the supplier (company) provided the buyer with remuneration in the form retrodiscounts and gave him a reversal (correction) invoice indicating the reduced price of the goods delivered. "

Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 07.02.2012 N 11637/11 on case N A40-56521 / 10-35-297 - "Progressive incentive bonus is calculated as a percentage (from 1 to 2.3 percent) of the total cost of goods delivered per year, exceeding 80,000,000 rubles. The named premium can be calculated and collected by the company from the supplier on a quarterly basis. "

Resolution of the Ninth Arbitration Court of Appeal dated February 17, 2011 N 09AP-31126/2010-AK, 09AP-31127/2010-AK in case N A40-56521 / 10-35-297 - "Dirol Cadbury" (seller) asked to reduce the tax base for VAT including retro discounts".

Additionally

Purchase and sale (Sale and purchase agreement) - under a sale and purchase agreement, one party (the seller) undertakes to transfer the thing (goods) to the ownership of the other party (the buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it ...

Agreement - an agreement between two or more persons on the establishment, change or termination of civil rights and obligations.

The subject of the agreement is property, property rights, works, services, objects of intellectual property, etc., in respect of which the parties establish the emergence, change or termination of civil rights and obligations.

Essential conditions of the contract - conditions that must be specified in the contract without fail. If at least one of the essential conditions in the contract is not indicated, then the contract is considered not concluded.

Enterprise - a property complex used for entrepreneurial activities.

Bonus - in marketing, additional remuneration, encouragement, bonus, bonus.

Retro discount: tax implications for parties

Bonus concept comes from the Latin word bonus - kind, good. deserve. The main purpose of the bonus - encouragement and motivation for permanent relationships: purchases, requests, use of the service.

What is a Retro Bonus?

The term "retro - bonus" () is used mainly in Russia, while in world practice the term "" (rebate) is used for such payments.

There are 3 main options for paying out retro bonuses:

• cash payment - return of part of the purchase price;
• delivery of goods free of charge;
• option.

The most common and straightforward from a trade management and accounting point of view is the delivery of a bonus product. However, please note that the delivery of goods free of charge creates a VAT tax liability for the manufacturer and gross income for the recipient.

Bonuses are legally formalized as remuneration based on the results of the provision of services, For example, marketing services for collecting information, services for distributing marketing information, services for conducting promotional activities of trade marketing, merchandising, i.e. upon submission of reports on the promotion and display of goods. I propose from the point of view of the need to simplify tax accounting, not to link the provision of retro bonuses with contracts for the sale of products.

This is also true for the retro-bonus paid to a retail operator, with whom the manufacturer does not directly have a contract for the supply of products (delivery is carried out through an intermediary - a distributor).

To avoid tax audits, difficulties in relationships, you must:

• competently draw up a contract for receiving merchandising services;
• develop and approve a plan for a marketing campaign, within which retro bonuses will be paid;
• provide for the presence of marketing reports of the performer, behind which the volume of work performed is clearly visible, and not just "proforma".
• in the wording of the obligation to pay a bonus, it is better to use the term “payment for services rendered” rather than “payment of bonuses”.

Bonus - as a percentage of sales

If the retro bonus is paid as a percentage of the volume of sales of goods, then such conditions for its accrual must be taken into account in the consignment agreement concluded between the manufacturer and the distributor (such agreements are very disliked by the accountant). It should be mentioned in the contract that the price of the goods to the distributor includes a retro bonus, which is payable if they reach a certain volume of purchases. Such retro bonuses are accumulated in the sales volume accounting system for each distributor. It is necessary to provide in the contract the format of the notification-agreement by the parties of the moment when bonuses are credited. Such a notification is signed by both parties as the fact of agreement on the amount of the bonus and the terms of payment.

Option as bonus

As a retro bonus, the supplier can provide the buyer with an option - a bonus right, but not an obligation of the client, to make a purchase of the product within a certain period of time at a special bonus price.

Retro Bonus by Price Decrease

And if you still need to adjust the price of the previously shipped goods downward by the amount of the retro bonus? A bonus looks like a discount to the price of a product, provided after the tax period, for a selected volume of goods or assortment. How to get this discount correctly?

A negative invoice is used for retro discounts. Now it has become even easier with this, the negative invoice was legalized from October 01, 2011. Now, when the value of the goods received earlier changes, the seller will have to issue a corrective invoice (Federal Law No. 245-FZ dated 19.07.2011 supplemented clause 3 of Article 168 of the Tax Code of the Russian Federation). I would like to note that in order to change the price in this way, an agreement, agreement, another primary document will be required, confirming the consent (fact of notification) of the buyer to change the value of the goods shipped (work performed, services rendered).

Something as a bottom line

Summing up, we can say that in general, a retro bonus, or it is better to use the correct concept of "rebate", is an effective tool to strengthen the market presence for all market participants, but at the same time, providing a rebate can cause difficulties and additional work for the accounting department. whose accounting requires increased attention and discretion from the accountant.

Retro bonuses are classified according to several criteria:

1. Accrual condition
   The retro bonus is granted if:
2. the agreed volume of sales / purchases in physical / monetary terms has been fulfilled. This type of retro bonuses is the most common and has many variations. A supplier using a retro bonus can stimulate sales for certain groups of goods, sales in a certain segment, sales only to certain customers;
3. attracted a certain number of new buyers.
4. The moment of accrual
5. At the entrance (Sell-In) - the bonus is awarded subject to the purchase of goods from the supplier;
6. In the warehouse - accrual occurs during storage of the goods. Often this is due to the desire of the supplier to insure the distributor against cheaper goods - the so-called. price-protect (for example, this is important for high-tech and rapidly aging equipment). In turn, the distributor gets the opportunity to purchase new models of the same equipment;
7. At the exit (Sell-Out) - the bonus is credited if the product is sold to the buyer. Thus, the distributor is interested not only in overstocking the warehouse, but also in shipping the goods as soon as possible.
8. Delivery method
9. A credit note is the most common way to pay a bonus, especially for settlements with non-residents. In accounting, a credit note is repaid through debt offset;
10. Cash form - this method is similar to the usual payment for goods.
11. Method of reflection in the accounting of the distributor
12. Assignment to the cost of goods - this option is preferable, since it provides transparent accounting of purchases and sales, and also allows you to flexibly manage the selling price: the more accurate the accounting, the lower the price can be set to the buyer without risking trading at a loss;
13. Attribution to financial performance - in practice, this method is much more common for several reasons. First, it is typical for the FMCG sector due to the huge workflow. Secondly, settlements for retro bonuses can be made much later than the closing date of the reporting period, which makes it impossible to adjust the cost of goods. Thirdly, the lack of regulations and automation tools forces companies to take into account bonuses by the "boiler method". Variants of this method - accounting for the financial result not as a whole for the company, but in the context of brands, product lines, Central Federal District.

The presence of so many options for calculating, accounting and controlling the accrual of retro bonuses requires rather complex automation. According to the experience of AND Project, the majority of companies, prior to the implementation of a complex solution for distribution management, are forced to keep records in Excel, separately from the ERP system. This is due to a number of factors.

Thus, distributors cooperating with “networkers” are obliged to adapt to their requirements. Moreover, conditions can change frequently, sometimes even "retroactively". Multi-vendor distributors are forced to take into account the rules for calculating retro bonuses set by each manufacturer. In addition, it is important to take into account that the market, especially the regional one, is very dynamic. And this may lead to the need to gradually change the rules for calculating bonuses to implement the most competent product promotion policy.

Let's consider several nuances that may arise when calculating retro bonuses:

• List of items or item groups. Exceptions - the list of products that are eligible for the bonus can vary from one specific product to the entire stock list. There are options for providing retro bonuses for the list of goods, for certain groups of equipment, for "everything except ..." and others;
• Accounting for quantities in pieces / packages or depending on weight / volume / displacement - the quantity of goods can be taken into account both in the main unit of measurement and in the accompanying unit - liters, tons, etc .;
• Accounting for returns - for greater accuracy, it may be required, in addition to accounting for deliveries, also accounting for returns;
• Basis for calculation - should the discount price include VAT? In cases of settlements with non-residents, what delivery condition is the basis for the calculation: EXW, FOB, DAP?
• Possibility of manual adjustment - should the accounting system make a preliminary calculation with the possibility of manual adjustment of the results? The calculation of the company's counterparty may differ for various reasons that must be taken into account in a timely manner;
• Sales Program Execution - Is there a Bonus Compliance Program? For example, with a sales volume of up to 1 million rubles - a bonus of 5% of the volume, from 1 million rubles to 1.5 million rubles - 7%, and the rates are valid only for the corresponding range of sales. The opposite option is to provide the maximum rate for the entire volume sold at once;
• Retro bonus or retro discount? Retro-bonus can be replaced by retro-discount when the executed program in the reporting period affects the price of the future period.

What are retro bonuses, what is their essence and methods of calculation + how they need to be issued

Marketing

What is a Retro Trading Bonus? A sample of the retro bonus. Calculation of retro bonuses. The retro bonus is ...

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

What is it and how does it work

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

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

Bonus goods as retro bonuses

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

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

Related Videos

Legal registration

A retro bonus is, first of all, a relationship arising between two parties for the payment of bonus obligations of one party to the other. Therefore, it is important that such relations are legally formalized.

In legal practice, bonuses are rewards that are paid to a party as a result of the provision of certain services by it. It is more correct to significantly simplify tax accounting not to tie such operations to the main purchase and sale agreement, but to formalize them in separate legal contracts.

Practice

Practice is exactly what helps to understand what a retro bonus is. The marketing use case is the most straightforward and straightforward. For example, a party that has received such a marketing service as collecting or distributing information, holding promotions, merchandising issues a retro bonus to the party that provided this service in the form of providing free goods upon completion of actions.

Payment

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

The practice of price reduction in retro-bonus relationships

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

In accounting, such a retro discount is issued through a negative invoice.

Accounting for bonuses in accounting

Since October 1, 2011, such accounts have been completely legalized, and their use is legal and permitted by law. The mechanism for registering a discount is simple: first, the seller of goods draws up an adjustment invoice. The second main condition is the fact that the recipient is notified of the price reduction, documentary confirmation of his consent to carry out this operation. Only if there are two above-mentioned reasons, the seller has the right to issue a retro discount as a special type of retro bonuses.

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