Retro bonuses of retail chains. Retro bonus (rebate) in trade marketing. Accounting for the retro-bonus from the buyer

“The President, at a meeting with businessmen and investors, says:
- There will be no rollback to the past!
Someone in the hall whispers:
"It hints that we will have to give kickbacks to the future."

Today - about "rollback for the past", that is, about a retro bonus.

This term is used only in Russia and is an abbreviation for "retrospective bonus".

A retrospective is an appeal to the past. With regard to trade - already sold or purchased goods.

And the bonus is from Latin the benefit, benefit, goodness.

Thus, retro trade bonuses are a discount or incentive paid by a manufacturer to a seller for a specified effort to sell a product after a certain period.

Read more about the form and for what the retro bonus is provided, about the intricacies of its accounting - in the article.

Retro bonuses in trade are a discount from the price of goods

A Retro Bonus is a discount on the price of a product that is paid to a wholesaler, retailer or end consumer at the end of a specified period if they fulfill the specified conditions.

Wholesale

The Wholesale Channel Retro Bonus provided to a distributor, wholesaler, retailer or chain can be used to reward:

  • fulfillment of the sales plan;
  • fulfillment of the retail coverage plan (percentage of coverage of retail outlets);
  • performing tasks for displaying goods (shelf length and number of faces);
  • holding promotions as compensation for already held promotions;
  • compliance with the entire set of conditions for obtaining and / or maintaining the status of an official brand distributor.


The Retro Bulk Purchase Bonus can be paid in cash, be a discount on the next purchase price, or shipped free of charge. These promotions are attractive to brand owners and manufacturers because:

  1. wholesalers are not sure if they will receive such a bonus at the end of the period, and therefore do not translate it into their price, which allows them to maintain a healthy margin on the product;
  2. this opens the door to some accounting tricks, for example, you can artificially inflate the sales of the year by paying retro bonuses in January next year.

End-user

In Russia, promotions with retro bonuses are little known, but in the USA they are quite common. They are called rebates. By purchasing this or that product, the buyer gets the opportunity to return part of its value either immediately directly in the store, or later by mail or via the Internet.

Such promotions are attractive for retail chain owners because:

  1. obtaining a discount requires filling out a specific questionnaire, which allows you to collect a database for mailings, as well as study the characteristics of consumers of this product;
  2. it is possible to receive interest on the money intended for the discount, taking into account the delay in its payment;
  3. you can flexibly respond to seasonality or other market factors, increase or decrease the volume of sales of various products without changing their nominal price;
  4. as with wholesale, you can embellish the year by paying deferred bonuses for Christmas promotions in January.

However, due to the complex logistics, such promotions sometimes cause criticism from buyers due to errors in the documents for a discount, non-compliance with payment terms, etc. In general, research shows that retro bonuses are perceived by recipients (wholesale and retail) as a discount on the price, but for those who provide them, they are much more profitable than a direct discount on the price.

Source: "trademarketing.ru"

Motivating present

What is a retro bonus

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 volume, 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:

  • Completed sales plan. 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.
  • High-quality fulfillment of the terms of the contract. In other words, the distributor or retailer can 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:

  1. The 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.
  2. 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 disadvantages related to accounting and document management.
  3. 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 have expired since 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, VAT charged to the retailer and excise taxes are not included if the goods are excisable.

An example of calculating a retro bonus

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

Accounting for remuneration in documents

The most important thing in 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:

  1. In the first case, a transparent scheme for the movement of goods is formed, and the promotion itself becomes a pricing regulator.
  2. 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 name, 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.

Source: "zhazhda.biz"

Retro bonus (rebate) in trade marketing

Bonus in marketing - additional reward, incentive, markup, bonus. The concept of bonus comes from the Latin word bonus - kind, good, to deserve. The main task of the bonus is to encourage and motivate permanent relationships: purchases, requests, use of the service.

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

There are 3 main options for paying out retro bonuses:

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

The most common and simplest from the point of view of trade management and accounting is the delivery of a bonus product. However, please note that the supply 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.

From the point of view of the need to simplify tax accounting, I propose 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 contractor, 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 concept of “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 goods sold, 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 start accruing. 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 goods 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.

Source: "marketch.ru"

How to calculate and account for retro bonuses to drive sales

Retro-bonus (in general world practice, the term "rebate" is used - a discount, concession) - a reward when selling a certain volume of products or selling goods for a certain amount. Distributors often use a retro bonus scheme to motivate retailers for long-term relationships. The supplier sells more goods and the retailer gets an extra bonus.

One of the main and frequently used types of retro bonuses is the refund of a part of the purchase price.

It is important to correctly calculate, display and issue retro bonuses, taking into account the requirements of the current legislation. To stimulate sales of certain types of products at the point of sale, suppliers may offer a retro bonus for fulfilling the sales plan.

It is important to keep records of marketing contracts by suppliers, to set a bonus percentage, a calculation method for each supply contract, to automatically calculate retro bonuses and generate invoices for marketing services.

There are various methods for calculating retro bonuses:

  1. from delivery - when the bonus is calculated from the amount of deliveries for the selected period
  2. from payment - when only paid receipts of goods are taken into account when calculating bonuses

The main thing is not to abuse it and increase sales of goods with the help of retro bonuses.

Source: "retail.abmcloud.com"

Features of tax accounting in trade: discounts, premiums, bonuses

The main document governing accounting at an enterprise 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.

Let's talk about trading in more detail in this article. 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.

Trading 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 the provision of this discount;
  • at what moment the price decrease occurred.

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:

  1. the procedure for providing;
  2. 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 - reflects the losses of previous years associated with the provision of a discount to the buyer;
  • Debit 68 subaccount "Calculations for VAT" Credit 62 - accepted for deduction of VAT from the amount of the discount provided.

VAT accounting for discounts

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

  1. at the time of shipment of the 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.

  2. after shipment of goods (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 correction 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, having received a corrective invoice, is obliged to recover the VAT amount that was accepted for deduction at its original cost to be paid 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 a discount

When the price of the goods is formed after the shipment of the products, the previously recognized expenses from the sale of the goods from the seller decrease. 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 the market value of the 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 this amount of the expense on bonuses as non-operating expenses. 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.

Source: "audit-it.ru"

Retro Bonuses: How Russian Chains Bypass Inconvenient Trade Law

For years, suppliers have paid chains to get on store shelves and get their merchandise profitable. The state decided to limit this practice by law, but retailers still found a way out of the situation.

Before the adoption of the final version of the law on trade, the CEO of the Magnit chain Sergei Galitsky said that lawmakers were sending the networks “to a pathologist”. That there will be no discounts, and the profit margin is minimal. However, retailers and their counterparties have adapted to the new environment.

The Retail Law came into force on February 1, 2010. One of its most important provisions is that retailers are now prohibited from collecting any bonuses from suppliers, except for a rebate, which is paid for the volume of goods sold. At the same time, its size was limited to 10%, while before the adoption of the law, this figure could be almost any amount.

In the past, the delivery agreement included various payments, such as marketing royalties and shelf-delivery fees. It was the various bonuses, the amount of which for the manufacturer could be several million dollars, that caused the hottest controversy.

As a result, retailers found ways to circumvent the new rules. Among the most popular innovations are the signing of marketing agreements with suppliers for the promotion of goods, the collection of VAT on the rebate and the conclusion of supply agreements through subsidiaries that are not subject to the trade law.

Change of terms

One of the most widely used ways to circumvent the new law has become the conclusion of contracts for the marketing promotion of goods within stores. According to Dmitry Potapenko, managing partner of the Gastronomchik and Prodeko chains, “the volume of document circulation at the retailer has increased;

Suppliers began to work in a new way. It turned out that the amount of payments has not changed. “Now it is divided between the rebate and the discount provided to the network from the previously set price of the product. That is, conditionally, if earlier the price of the goods was 10 rubles, of which 2 rubles. accounted for a rebate, now the delivery price is 9 rubles. and 1 rub. - a retrobonus, ”says Sergey Lishchuk, Marketing and Sales Director of the Pomidorprom holding.

According to Svetlana Fedoseeva, "the upper limit of payments for some counterparties is more than 20% of the supplier's turnover, and due to the limitation in the law of no more than 10%, few people want to halve their income."

“The rewards that have now been established in relations with retail chains are likely to be broken down into several components and take on a different form. In particular, we mean a marketing services contract that will help the chains to recoup the missing percentage.

What price this contract will have, by what criteria it will be established, we still do not know. The most important thing is that the prices for the services that will be specified in this contract are commensurate with the turnover, ”the expert explains.

Marketing service contracts are voluntary contracts with the supplier. Theoretically, it is possible not to conclude an agreement for the promotion of goods, however, several suppliers apply for one place in the network.

“There are no irreplaceable ones. If you don’t want to pay for promotion, don’t pay. Your shelf space will be at the far left corner of the bottom shelf. As before, not all manufacturers will fit into the bottleneck of the networks, ”says Dmitry Potapenko. According to him, "the deficit of shelf space remains the same."

“We paid for the shelf, we pay and we will pay. We understand that product placement is one of the main components of sales success. It turns out that the adoption of this law has made it harder for both suppliers and retail chains to work. The law itself did not give any particular advantages, we see how the networks have to spin, and therefore we meet each other halfway, ”says Leonid Baryshev, General Director and co-owner of Essen Production.

According to Sergey Lishchuk, “the competition for the shelf is still growing, the service for the favorable placement and display of goods on the shelf is definitely in demand”. “Such payments, unfortunately, often increase the size of the“ money bag ”brought into the network by the supplier in comparison with his expenses before the adoption of the trade law.

But the market will gradually put everything in its place: manufacturers who carry too heavy and economically unjustified “bags” to retailers will leave the business, ”the expert believes.

Fidelity to the letter

Another practice has appeared in the networks, and it, according to suppliers, is indirectly related to the adoption of the law on trade. This is the collection of VAT on the rebate that the supplier pays to the network. “Previously, VAT was never charged on a rebate, the problem arose when the Supreme Arbitration Court made a private decision in the Dirol Cadbury case, he considered that rebates should be subject to VAT,” says Ramaz Chanturia, general director of the Rosteakofe association.

According to him, the association appealed to the FAS and the Ministry of Agriculture with a request to investigate the situation, since VAT on a rebate is charged in mutual settlements with some networks. According to the expert, the companies explain this by the fact that after the decision of the Supreme Arbitration Court there is a risk that the network may be forced to pay tax. Suppliers claim that the current VAT procedure does not allow them to count on tax refunds.

That is, suppliers must pay 18% from their profits. At the same time, the chains retain the opportunity to receive additional financial flow, the retailer actually takes a loan for a quarter: this money can be used for development, and the network can submit VAT for refund. According to Ramaz Chanturia, in this way companies are insured against possible losses associated with the adoption of the new law.

It is about limiting the period of payments to the supplier for the delivered goods. According to the law, all goods must be broken down into three different categories: 10-day, 20-day and 45-day.

Previously, payment terms were 60 or 90 days, not to mention the fact that during the crisis many networks began to delay payments altogether. In fact, stores received the opportunity to receive loans from suppliers. “Now the networks will need working capital,” says Tatiana Bobrovskaya, an analyst at BrokerCreditService.

In such a case, the VAT levied on suppliers is one way to recover the circulating losses. However, according to Tatiana Bobrovskaya, "the law on trade will not affect the profit of retail companies, and no one expects a deterioration in the financial performance of the chains in the near future."

In turn, the networks also had to start rewriting reporting. So, in the reporting of "Magnit" for the first 6 months of 2009, bonuses from suppliers appear, and according to the results of the whole of 2009 - already discounts for the cost of goods.

In TD "Meridian" they say that the term "remuneration" is used instead of the word "bonus" in contracts. There are also more twisted workarounds.

For example, according to Dmitry Potapenko, an agreement on the supply of goods can be concluded not between the chain and the supplier, but between the retailer's warehouse and the supplier, and the warehouse can conclude any agreements with its counterparties with any discounts and bonuses, it is not subject to the law on trade. All the same, those suppliers who are interested in getting online will sign such documents.

Control problems

The FAS promises to suppress various workarounds, which have started checks since April 2010. "The Federal Antimonopoly Service intends to check the contracts concluded by retail chains with suppliers in February-March 2010, and from the second half of the year will begin total checks of contracts for compliance with the new law," said FAS Deputy Head Andrei Kashevarov.

The reason was a complaint from Metro suppliers, who said that the network was imposing unfavorable terms of contracts in 2008-2010. In particular, when signing a supply agreement, Metro Cash & Carry invites its suppliers to enter into agreements for the provision of marketing services. However, no decision has been made so far, although retailers believe that the chain will be able to avoid the risk simply by slightly rewriting the contracts.

Moreover, it is not clear how to punish the offending network, since the penalties have not yet been approved.

FAS insists that sanctions for "bonus" violations should be up to 1 million rubles, and the State Duma deputies propose to introduce turnover fines. It is also unclear how antitrust companies will control the shares of networks in a particular region. According to the law, a retailer with a market share of 25% is recognized as dominant.

So, according to the methodology prepared by the Federal Antimonopoly Service, to calculate the share, the volume of goods sold by the company “within the respective geographical boundaries for the year preceding the calculation” will be divided by the total volume of retail trade in the entity (in monetary terms).

But the calculation of the retail trade turnover in a city or region is rather arbitrary, since in addition to chains and large stores there are a large number of small outlets that Rosstat can only check selectively. There are also food markets, and their turnover is almost impossible to determine.

As a result, according to retailers, the story with the trade law will most likely continue. “Soon it will become clear to everyone that the law has not changed anything on the market, all the problems remain, and work on it will go further,” Dmitry Potapenko believes. In particular, the expert council under the Federal Antimonopoly Service, dealing with trade regulation issues, decided to check the chains for their advantageous position on the private-label shelf.

The chain's own brand does not need to conclude contracts with its network, pay bonuses to it, but at the same time its products end up on the best shelves, which means they are in an unequal position in relation to manufacturers' brands.

However, this method can hardly be called a market one. Although during the discussion of the draft law on trade in the Duma, the issue of introducing a fixed trade margin in chains was actively discussed.

According to the law, the government can limit prices for a certain list of goods, if within a month their prices increase by more than 30%. The document stipulates that it is possible to limit prices for goods for a period not exceeding 90 calendar days. But even after the adoption of the law, talk about the possible introduction of a fixed margin does not subside.

The most popular ways to circumvent the trade law:

  1. conclusion of marketing contracts with suppliers;
  2. renaming bonuses into rewards;
  3. levying VAT from suppliers;
  4. conclusion of contracts with suppliers bypassing (legally) the networks themselves.

The document blank "Supply agreement subject to the payment of rebates" refers to the section "Agreement for the supply of goods, products". Save the link to the document on social networks or download it to your computer.

deliveries subject to rebate payment

year [place of conclusion of the contract] [date, month, year]

[Full name of the organization] represented by [F. IO, position], acting on the basis of the [Charter, regulations, power of attorney], hereinafter referred to as the Supplier, on the one hand, and [full name of the organization] represented by [F. IO, position], acting on the basis of the [Articles of Association, regulations, power of attorney], hereinafter referred to as the Buyer, on the other hand, and together referred to as the Parties, have entered into this agreement as follows:

1. The Subject of the Agreement

1.1. The Supplier undertakes to transfer the Goods to the Buyer within the terms stipulated by this contract, and the Buyer undertakes to accept and pay for them.

1.2. The assortment and quantity of the Goods is determined in the specification, which is agreed by the Parties and is an annex and an integral part of this agreement.

1.3. The recipient of the Goods is [buyer / other person].

2. Quality, product labeling

2.1. The quality of the supplied Goods must correspond to [name of GOST, OST, technical conditions, technical samples, descriptions] approved by [name of the body that approved the TU, TO, date of approval].

2.2. The goods must be marked and contain information in accordance with the requirements of the current legislation of the Russian Federation, and also be accompanied by documents provided for by the legislation of the Russian Federation for the sale of the Goods, including those confirming the quality of the Goods.

2.3. The Supplier guarantees that the delivered Goods comply with the requirements established by this contract and its annexes, which are its integral part, during the shelf life (sale period), the warranty period. The warranty period is calculated from the moment of sale (sale) of the Goods by the Buyer to the consumer.

2.4. In case of any changes in the documentation confirming the quality and labeling of the Goods, including when changing or adding a barcode, the Supplier undertakes to inform the Buyer of such changes no later than [value] days before the delivery of the Goods by providing the relevant documents.

3. Periods and order of delivery of goods

3.1. The goods are delivered during the term of this agreement in separate batches.

3.2. Frequency of delivery - [fill in the required one].

3.3. Goods delivery schedule: [ten-day, daily, hourly, etc.].

3.4. Early delivery of the Goods may be made with the consent of the Buyer. Goods delivered ahead of schedule and accepted by the recipient are counted towards the quantity of the Goods to be delivered in the next period.

3.5. Delivery of the Goods is carried out by shipment (transfer) to the recipient specified in this agreement.

3.6. Delivery of the Goods is carried out by the Supplier by shipping them [specify the type of transport].

4. Rights and obligations of the parties

4.1. The supplier is obliged:

4.1.1. To supply the Buyer with Goods of proper quality, in proper packaging on the terms of this contract.

4.1.2. Ensure the participation of your representative in the acceptance of the Goods.

4.1.3. Simultaneously with the delivery of the Goods, transfer the necessary documentation to the Buyer.

4.1.4. Transfer the Goods to the Buyer free from the rights of third parties.

4.1.5. In the event of defects in the Goods, eliminate them within [meaning] from the moment of acceptance of the Goods, drawing up an act and transferring the act to the Supplier.

4.1.6. In the event of warranty cases, eliminate defects in accordance with the terms of this agreement.

4.1.7. Notify the Buyer of all circumstances that complicate or make it impossible to fulfill their obligations under this agreement within [meaning] from the moment of their occurrence.

4.1.8. Fulfill other obligations stipulated by this agreement.

4.2. The supplier has the right:

4.2.1. Require the provision of timely acceptance of the delivered Goods and the signing of documents on time.

4.2.2. Demand payment of penalties in accordance with the terms of this agreement.

4.3. The buyer is obliged:

4.3.1. Ensure the timely acceptance of the delivered Goods.

4.3.2. Make payment for the Goods in the manner and within the time frame provided for in this agreement.

4.3.3. After acceptance of the Goods, sign the accompanying documents and hand over one copy to the Supplier's representative.

4.3.4. Notify the Supplier about the suspension, reduction or termination of the financing of the contract in order to agree on new terms and other conditions for the delivery of the Goods.

4.3.5. Fulfill other obligations stipulated by this agreement.

4.4. The recipient has the right:

4.4.1. Require the transfer of the Goods in accordance with the terms of this agreement and accompanying documents within the prescribed period.

4.4.2. To check the compliance of the quality of the supplied Goods with the requirements established by the contract, involve independent experts.

4.4.3. Immediately notify the Supplier in writing about the identified deficiencies when accepting the Goods or in the event of warranty cases.

4.4.4. Demand payment of penalties in accordance with the terms of this agreement.

4.4.5. Completely or partially refuse the Goods, the delivery of which is stipulated by this agreement, subject to compensation to the Supplier for losses caused by such a refusal.

4.4.6. Request from the Supplier any documentation and information related to the subject of the contract.

5. Transfer of risks associated with the product

5.1. The Supplier bears all risks, loss or damage to the Goods until they are delivered to the Recipient.

5.2. The recipient bears all risks, loss or damage to the Goods from the moment of receipt.

6. Price and settlement procedure

6.1. The Buyer pays for the Goods supplied to him by the Supplier at the prices indicated in the specification.

6.2. Payment is made by bank transfer for each consignment of the Goods separately within [value] days from the date of receipt of the invoice.

6.3. In the event that the delivery of the Goods will be carried out in separate parts included in the kit, its payment will be made after the shipment of the last part included in the kit.

6.4. If the volume of purchases of the Goods agreed with the Supplier is fulfilled and there are no violations stipulated by this agreement, the Buyer has the right to receive a rebate - a monetary incentive for achieving a certain volume of purchases of the Goods transferred to the Buyer's account. The rebate is [value]% of the amount of the purchased Goods for [month / quarter / half year / year].

The rebates are paid based on the calculation and invoice within [value] days from the receipt of the invoice. The calculation is deemed to be accepted by the Supplier, provided there is no objection.

7. Responsibilities of the parties

7.1. In the event of a significant violation of the requirements for the quality of the Goods, the Supplier is obliged, at the option of the Buyer, to return to him the amount paid for the Goods or replace the Goods of inadequate quality with Goods that comply with the contract.

7.2. For underdelivery or late delivery of the Goods, the Supplier shall pay the Buyer a penalty in the amount of [value]% of the cost of the entire batch of the Goods for each day of delay until the actual fulfillment of the obligation.

7.3. For late payment of the Goods transferred in accordance with this agreement, the Buyer shall pay the Supplier a penalty in the amount of [value]% of the amount owed for each day of delay.

8. Validity of this agreement

8.1. This agreement comes into force from [day, month, year] to [day, month, year]. The contract can be prolonged by agreement of the Parties.

8.2. All documents, specifications, annexes and additions accepted in pursuance of this agreement are valid and are an integral part of this agreement when signed by the Parties.

9. Procedure for changing and terminating this agreement

9.1. All changes and additions to this agreement are valid only in cases of execution in writing and signing by both Parties.

The Party sends the draft amendments to this agreement in the form of an additional agreement to the agreement, the other Party is obliged to consider the submitted draft amendments and within [meaning] days from the date of receipt sends a signed copy of the additional agreement or a reasoned refusal to make the submitted amendments.

9.2. This agreement terminates at the end of its term, and can also be terminated early:

By written agreement of the parties;

Unilaterally, upon refusal by one of the Parties from this agreement in cases where the possibility of such refusal is provided for by law or this agreement;

In other cases provided by law or by agreement of the Parties.

9.3. If one of the Parties objects to the early termination of this agreement, the termination of the agreement is carried out in court in compliance with the rules on jurisdiction established by clause 10.1 of this agreement.

10. Special Conditions. Force Majeure

10.1. Disputes arising between the Parties during the conclusion, execution, termination of the agreement are subject to amicable settlement by the Parties. If no agreement is reached, either Party has the right to apply to an arbitration court.

10.2. On issues not regulated by this agreement, the Parties are guided by the current legislation.

10.3. The parties are exempt from liability for partial or complete failure to fulfill obligations under this agreement if force majeure circumstances have occurred (fire, flood, earthquake, significant change in legislation) and if these circumstances directly affected the execution of this agreement.

10.4. The Party on whose territory the force majeure circumstances occurred is obliged, within [the meaning of] days from the date of the termination of the disaster circumstances, to notify the other Party about the nature of the force majeure, the degree of destruction and their impact on the performance of this agreement in writing.

10.5. If the other Party makes a claim in this regard, then the Party exposed to force majeure circumstances is released from liability according to the certificate issued by the Chamber of Commerce.

11. Other conditions

11.1. This agreement is drawn up in Russian in 2 original copies, one for each of the Parties.

11.2. After the signing of this agreement, all preliminary negotiations on it, correspondence, preliminary agreements and protocols of intent on issues in one way or another concerning this agreement become invalid.

11.3. The parties undertake, when executing this agreement, not to reduce cooperation to compliance only with the requirements contained in this agreement, maintain business contacts and take all necessary measures to ensure the efficiency and development of their commercial relations.

12. Details and signatures of the parties

Supplier Buyer

[write in what you need] [write in what you need]

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 firmly entered 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 accrual of 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. attribution 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, at 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 the law and are regulated by it.

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 Agreement - 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 bonus 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 instance, "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.

Trade is subject to the laws of the market, and the market is a dynamic, lively and constantly changing factor. Therefore, doing business in the trade sector requires additional leverage to improve the efficiency and stability of market processes.

One of such tools for interaction between manufacturers, suppliers and sellers is the system of retro bonuses, which is widespread in the West and is gradually taking root in our country.

Consider the features of the domestic application of a retrospective discount, the subtleties of its tax and accounting, as well as the rules for registration, we will introduce you to the latest legislative innovations in this area.

The meaning of retro bonuses

Any broad trading activity is based on mutually beneficial cooperation of three key players:

  • manufacturer;
  • distributor;
  • retailer.

Each participant in this chain is most interested in "presence" on the market, that is, exercising influence, establishing favorable conditions. Therefore, a tool that provides benefits equally for all participants will be effective and in demand, and will increase the productivity and efficiency of the business.

It is beneficial for manufacturers that their products are in demand from distributors, suppliers want sellers to buy goods at favorable prices, and they, in turn, strive for profitable sales. If the latter succeeded, then each participant remains in benefit.

Therefore, a system of retrospective discounts was invented for goods, or in everyday life, retro bonuses or rebates.

The seller was able to sell a sufficient amount of goods or earn a certain amount for it, which means that he has the right to a refund of part of the funds, to receive additional goods, to provide a free service, and to provide a discount.

The bonus is awarded from top to bottom - by manufacturers for suppliers or distributors for retailers. Thus, distributors may find themselves in the position of both receiving and providing retro bonuses.

REFERENCE! The word "bonus" is translated from Latin as "good", "to deserve", in the field of marketing this term means an incentive bonus, bonus, remuneration in excess of the expected. A retrospective discount on a product in Russia is more often called a "retro bonus", while in Western practice the English word "rebate" is more common, meaning a discount or concession.

Retro bonus functions

Any bonus is basically encouraging and stimulating. As for retro bonuses in trading, the main purposes of their use are as follows:

  • incentive for sellers and distributors to better sell goods;
  • maintaining long-term trade relations based on mutual benefit;
  • motivation to actively fulfill the contractual conditions;
  • management of market processes, additional leverage.

What they can provide a retro bonus for

The conditions for granting a rebate should always be negotiated when concluding a contract, since they can be very different. The system of retrospective discounts for goods is a flexible system that allows you to find the best implementation option in each specific case. Most often, the conditions on which distributors or sellers can count on bonuses are based on the fulfillment or overfulfillment of such obligations:

  • implementation plan indicators achieved - if the agreed volume of goods is sold or the specified amount is received for it, this indicates activity in the market; using this method, it is more convenient to regulate sales of specific types of goods or these processes in a specific market segment;
  • impeccable monetary discipline- when "without a hitch" all the terms of the transaction are met, up to the timing of payments and deliveries, an additional bonus may be offered for this;
  • good distribution performance- for them, suppliers or manufacturers can reward their counterparties in the event that they promptly and in the required quantities deliver goods to retail chains; other criteria for the quality of the work of suppliers are also possible;
  • new clients- expansion of the distribution network is beneficial not only for the distributors themselves, but also for manufacturers, for this additional bonuses can be provided.

Types of Retro Bonus Rewards

A retro bonus earned by a supplier or distributor of retail chains honestly can be received in a different form, fixed in advance in the text of the concluded agreement or additional financial agreements.

There are several main options for providing retro bonuses:

  1. Monetary equivalent. The counterparty, as it were, receives back a part of the amount he received for the goods delivered or sold to the end consumer. At the same time, additional conditions are negotiated:
    • the time during which the goods are sold and, accordingly, bonuses are paid;
    • the volume or amount upon reaching which the remuneration is due;
    • percentage of money back.
  2. Preferential purchase price. A distributor or seller gets the right to purchase goods at a more favorable price for themselves, on special conditions, necessarily documented. This bonus is usually valid for a limited time.
  3. Additional item supplied free of charge. This is a convenient and easy to track retrospective discount method. An important point that needs to be taken into account is the arising VAT obligations with the distributor and the need to take into account the gross income of the recipient.
  4. Preferential or free delivery of goods. This bonus service also provides additional tax liabilities for both parties.
  5. Option... It is a non-cash settlement method such as goods or return services. In the terms of the contract or agreement, it is necessary to prescribe the timing of the fulfillment of bonus obligations, their form and, if necessary, a delay.

IMPORTANT! To avoid the risk of tax troubles, the size of any retro bonus should not exceed 10% of the amount or volume of the transaction.

Documentary registration of the rebate

As mentioned above, the retro-bonus discount in trade is necessarily regulated by regulatory documents. The main act governing the "bonus" relationship is the contract or additional trade agreement on retro bonuses. Key points that need to be provided in this document:

  • the provision of retro bonuses is recorded in the very title of the document next to the name of the action ("delivery of goods");
  • the conditions for granting a rebate are prescribed in the last clause stipulating contractual actions, under the title "Financial conditions and settlement procedure";
  • the value of the goods agreed by the parties and the method of payment (cash or non-cash) are indicated;
  • form, terms, size and features of retro-bonus accrual.

FOR YOUR INFORMATION! To reduce possible tax and partnership risks, it is recommended to list in detail the groups of goods subject to the retrospective discount, or their names, correctly use the units of measurement of the goods (displacement, packing unit, weight, by the piece, etc.), and also describe in detail the mechanism of retro -Bonus.

Retro bonuses: tax and accounting

Taxation rebate depends on several factors.

  1. Is VAT charged... The received bonuses in most cases do not cancel the payment of value added tax from them. If the rebate is immediately increased by 18% tax, the amount will be too significant and unprofitable to return.
  2. Product group - food or non-food (they are subject to VAT in different ways). VAT is usually already included in the price of foodstuffs, so the full cost must be taken into account with a retro bonus.

In accounting Retro bonuses can be reflected in different ways:

  • to be related to the cost of production - regulates the pricing policy in the best way, the most transparent accounting tool;
  • to be attributed to the result is the most convenient method that allows you to systematize monetary transactions, order them for any reason, and, if necessary, adjust the cost.

Innovation in the retro bonus system from Russian legislators

On June 24, 2016, the State Duma adopted, and on June 29, the Federation Council approved amendments to the Law on Trade "On Amendments to the Law" On the Basics of State Regulation of Trade Activities in the Russian Federation ". Within the framework of this law, the maximum size of retro bonuses has been halved (from 10% to 5%), there are changes in the timing of the grace period. The sizes of administrative fines for violation of obligations have also been revised.

The consequences of the introduction of the new norm of the law are still unpredictable; the public, suppliers and sellers have received it ambiguously.

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:


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 would be more correct to significantly simplify tax accounting not to tie such operations to the main sales contract, 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 a retro bonus is a legally formalized relationship in the form of a signed contract, which indicates the price of goods provided to the recipient of the bonus, in practice there are cases when the price of goods already shipped and delivered to the recipient may be revised. This happens when the deal for the provision of the 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 retro-bonus granting, it is necessary 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 a retro bonus, so as not to run into problems.

In accounting, such a retro discount is issued through a negative invoice. Since October 1, 2011, such accounts have been 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.