Income tax discount accounting at the seller. Accounting and tax accounting of discounts

For the fulfillment of pre-established terms of the contract or for other reasons, the seller may encourage the buyer by providing discounts, bonuses, bonuses, gifts. The condition for the provision of incentives can be provided both directly in the contract, and in a separate agreement, which is its integral part (clause 2 of article 424 of the Civil Code of the Russian Federation). The type and amount of such an incentive is determined by the supplier (seller) and coordinates it with the buyer (clause 2, article 1 and clause 4, article 421 of the Civil Code of the Russian Federation).

The concepts of "discount", "premium", "bonus" as a type of promotion are not defined by law.

As a rule, a discount is understood as a reduction in the contractual price of a product (work, service). One of the forms of discounts is an incentive in the form of a reduction in the amount of the buyer's debt for the delivered goods (work performed, services rendered).

The premium is the amount of money paid to the buyer for the fulfillment of certain conditions of the contract, for example, for the volume of goods purchased. At the same time, the premium associated with the supply of goods (works, services) can also be one of the forms of discount (letter of the Ministry of Finance of Russia dated September 7, 2012 No. 03-07-11 / 364).

A bonus is usually understood as an encouragement in the form of the delivery to the buyer of an additional batch of goods (works, services) without payment. However, in fact, receiving a bonus is two interrelated business transactions:

receiving a discount;
receipt of goods (works, services) on account of the arisen accounts receivable seller. At the same time, the amount of the debt should be considered as an advanced payment (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-07-15 / 118).

Another type of incentive may be receiving a gift from the seller for fulfilling the terms of the contract. At the same time, the economic essence and mechanism of such encouragement should be taken into account. For example, a seller may provide a gift if:

acquisition by the buyer of a set of goods, works, services (for example, when buying two units of goods, the third is provided free of charge);
fulfillment by the buyer of certain conditions of the contract (for example, upon reaching the established volume of purchases, the buyer is given a gift in the form of goods);
conducting an advertising campaign (for example, a gift for all customers on a holiday);
other promotions and events.

In the first case, the receipt of a gift can be regarded as an in-kind bonus received from the seller at the time of the conclusion of the contract, subject to the fulfillment of the supplier's conditions.

In the second case, the gift should be considered as a bonus. That is, the buyer receives a discount on the value of the gift and purchases the gift itself against the resulting receivables.

In the third case, the provision of a gift during an advertising campaign should be considered as a gratuitous receipt of property (clause 2, article 423, article 572 of the Civil Code of the Russian Federation). This is explained by the fact that the relations associated with the provision of such gifts are of a stimulating nature, and not of an encouraging nature within the framework of the concluded agreement.

But discounts, premiums, bonuses, gifts (including in cash), which do not change the price of the goods under the terms of the contract, should be considered as gratuitous receipt of property.

For more on this, see:

How to reflect the purchase of goods in accounting ;
How to reflect in accounting the receipt of fixed assets free of charge ;
What material costs to take into account when calculating income tax .

The promotion condition can be provided both directly in the contract with the counterparty, and in a separate agreement, which is its integral part (clause 2, article 424 of the Civil Code of the Russian Federation). The basis for payments may be a special notice - a credit note.

Accounting: discounts

In accounting, reflect the costs minus the amount of the discount if it is provided before the shipment of the goods (clause 6.5 of PBU 10/99, letter of the Ministry of Finance of Russia dated February 6, 2015 No. 07-04-06 / 5027).

The supplier may provide a discount later, after the goods have been shipped to the buyer. Then the order of the buyer depends on several factors:

whether the goods for which the discount was received were sold;
when the sale of these goods took place: in the previous or in the current calendar year;
when the works were performed, services were rendered: in the previous or in the current calendar year.

If on the date of granting discounts the goods were not sold, the cost of the goods received is reduced by posting:

Debit 41 (15) Credit 60

– the cost of goods has been reduced by the amount of the discount based on primary documents.

Debit 19 Credit 60

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

Debit 90-2 Credit 41 (15)

– the cost of goods sold was adjusted on the basis of primary documents by the amount of the discount provided.

Debit 41 (15) Credit 60

– the seller's debt was adjusted by the amount of the discount provided.

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

Debit 19 Credit 60

– input VAT was reversed on the difference between the cost of goods before and after receiving the discount based on primary documents and the corrective invoice;

Debit 68 subaccount "VAT settlements" Credit 19

– VAT was restored from the difference between the cost of goods before and after receiving the discount on the basis of primary documents and a corrective invoice.

This follows from paragraph 39 of the Regulations on the maintenance accounting and reporting and paragraphs 6.4, 6.5 RAS 10/99.

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

Debit 60 Credit 91-1

- income is reflected in the form of a reduction in debt to the supplier for goods received at a discount (including VAT), based on primary documents.

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

– VAT was restored from the difference between the cost of goods before and after receiving the discount on the basis of primary documents and a corrective invoice.

The application of this procedure for changing accounting data is based on paragraph 39 of the Regulation on accounting and reporting and paragraph 7 of PBU 9/99.

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

Debit 20 (25, 26, 44, 91) Credit 60

– the cost of works (services) has been reduced by the amount of the discount based on primary documents.

Adjust the amount of previously deductible input VAT:

Debit 19 Credit 60

– input VAT was reversed from the difference between the cost of works (services) before and after receiving the discount based on primary documents and the corrective invoice;

Debit 68 subaccount "VAT settlements" Credit 19

This follows from paragraph 39 of the Regulation on accounting and reporting and paragraphs 6.4, 6.5 of PBU 10/99.

If works (services) were performed in the previous year, their cost is not adjusted. In accounting, reflect the profit of the last reporting period, revealed in the current year:

Debit 60 Credit 91-1

- income is reflected in the form of a decrease in debt to the contractor for works (services) performed at a discount (including VAT), based on primary documents.

Adjust the amount of input VAT:

Debit 91-2 Credit 68 sub-account "VAT calculations"

– VAT was restored from the difference between the cost of works (services) before and after receiving the discount based on the primary documents and the corrective invoice.

This procedure is based on paragraph 39 of the Regulation on accounting and reporting and paragraph 7 of PBU 9/99.

Accounting: bonus

Receiving a bonus is accompanied by the reflection in the accounting of two business transactions:

receiving a discount on previously shipped goods (work performed, services rendered);
receipt of goods (performance of work, provision of services) on account of the arisen receivables of the seller (executor).

Record the first business transaction in the manner provided for the reflection of the discount.

Due to the fact that the amount of the recovered debt, which was previously fully paid, is recognized as an advance payment against a future (bonus) supply - VAT on the advance reflect in the usual way (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-07-15/118). In accounting, reflect the receipt of a bonus product by posting:

Debit 68 subaccount "VAT settlements" Credit 76 subaccount "VAT settlements from advances issued"

- accepted for deduction of VAT paid to the supplier as part of the advance payment;

Debit 41 (15, 20, 25, 26, 44, 91) Credit 60

- reflects the cost of an additional (bonus) consignment of goods (amount of work, services) received on account of the overpayment;

Debit 19 Credit 60

- VAT on credited bonus goods (work performed, services rendered) is taken into account;

Debit 76 subaccount "VAT settlements from advances issued" Credit 68 subaccount "VAT settlements"

– restored VAT, previously accepted for deduction from the advance payment issued;

Debit 68 subaccount "VAT settlements" Credit 19

- accepted for deduction of VAT on credited bonus goods (works, services).

This procedure follows from the Instructions for the chart of accounts (accounts 19, 68, 60 and 76).

Accounting: awards, gifts

Incentives in the form of gifts, premiums, depending on the economic essence inherent in these concepts, should be taken into account either as a discount or as a bonus.

Source documents

If the supplier has provided an incentive, the buyer's accounting should be adjusted accordingly. Record the adjustment operation on the basis of primary accounting documents drawn up in accordance with the terms of the contract, an additional agreement to it or another document (part 1 of article 9 of the Law of December 6, 2011 No. 402-FZ). In practice, an accounting statement is most often compiled to reflect discounts in accounting.

Situation: Do I need to make changes to the delivery note when receiving a discount from a supplier related to a change in the price of an item?

Answer: no, you don't need to. This is explained as follows.

When determining the cost of goods, the seller may provide for its reduction depending on various conditions, that is, provide a discount (clause 3, article 485 of the Civil Code of the Russian Federation). The condition for granting a discount associated with a change in the price of the goods may be specified in the supply contract, an additional agreement to it, or another document confirming the amount of the discount.

When goods are shipped, primary documents are drawn up, in particular, waybills in the form approved by the head of the organization (for example, in form No. TORG-12), on the basis of which the goods are credited to accounting accounts (parts 1 and 4 of article 9 of the Law of December 6, 2011 No. 402-FZ).

If in the future the supplier provides a discount that reduces the cost of the goods, an appropriate adjustment should be made in the accounting of the buyer. Record the adjustment operation on the basis of primary accounting documents drawn up in accordance with the terms of the contract, an additional agreement to it or another document (part 1 of article 9 of the Law of December 6, 2011 No. 402-FZ). In practice, an accounting statement is most often compiled to reflect discounts in accounting. Based on the accounting statement in accounting, reflect the decrease in the cost of the goods by the amount of the discount provided.

Thus, it is not necessary to make changes to the consignment note in this case. Similar explanations are given in the letter of the Federal Tax Service of Russia dated January 24, 2014 No. ED-4-15/1121.

BASIC: income tax

In order to calculate income tax, an incentive (discount, bonus, premium, gift) by agreement of the parties may:

not to change the price of goods (works, services);
change the price of goods (works, services).

If the seller provides an incentive that does not change the price of the goods (works, services), the tax base for income tax does not need to be adjusted. Encouragements of this kind must be taken into account as part of non-operating income (clause 8, article 250 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letters of the Ministry of Finance of Russia dated December 19, 2012 No. 03-03-06 / 1/668, dated September 27, 2012 No. 03-03-06 / 1/506, dated April 3, 2012 No. 03 -03-06/1/175, dated January 16, 2012 No. 03-03-06/1/13.

With the accrual method, take into account income in the form of an incentive provided by the seller when calculating income tax in the reporting (tax) period to which they relate (clause 1, article 271 of the Tax Code of the Russian Federation).

If the incentive under the terms of the contract changes the price of goods (works, services) and is provided in the same reporting (tax) period in which the goods are sold (in which works were performed, services were rendered), adjust the tax base for income tax of the current reporting ( tax) period for the amount of the incentive (clause 7, article 274 of the Tax Code of the Russian Federation).

If a decrease in the price of goods (works, services) affects the tax obligations of the buyer for income tax in past reporting (tax) periods, then it is necessary to submit revised income tax returns for previous reporting (tax) periods.

Situation: how can a buyer reflect the receipt of a bonus product with a zero price when calculating income tax?

Record the bonus product with a zero price as income from donated property.

If a zero price is indicated in the primary documents, then this indicates that upon receipt of the property, the buyer is not obliged to pay for it or return it back. And if so, then the relationship between the seller and the buyer should be regarded as a gratuitous transfer - a donation. This follows from the provisions of Article 572 of the Civil Code of the Russian Federation.

For tax purposes, gratuitous receipt of property is classified as non-operating income. Determine the amount of income from the receipt of a bonus product with a zero price based on market prices. This procedure is established by paragraph 2 of Article 248, paragraph 8 of Article 250 of the Tax Code of the Russian Federation. Similar explanations are given in the letter of the Ministry of Finance of Russia dated February 19, 2015 No. 03-03-06/1/8096.

The specialists of the company "Audit MSK" continue to share their experience in resolving issues that arise for employees of the financial services of enterprises.

This publication will be devoted to the issues of accounting and tax accounting for the services provided with the provision of discounts.

Since the beginning of 2009, the Company has decided to provide a one-time discount of 10% to all new customers. To do this, the customer must provide a discount coupon.

How to carry out accounting and accounting for the services provided with a discount, so that you do not have to take into account the discount from net profit? Is it possible to specify the discount as a separate line in the invoice for payment?

Answer.

When the Company provides discounts, one should take into account the position of specialists of the Ministry of Finance of the Russian Federation, according to which discounts can be provided:

a) without lowering the price of goods (services);

b) by lowering it.

Depending on the option used, tax accounting is carried out. So, in the Letter of the Ministry of Finance of the Russian Federation dated June 24, 2008 No. 03-03-06 / 1/365, the following was indicated.

According to Art. 506 of the Civil Code of the Russian Federation, under a supply agreement, a supplier-seller engaged in entrepreneurial activities undertakes to transfer, within a specified period or periods, the goods produced or purchased by him to the buyer for use in entrepreneurial activity or for other purposes not related to personal, family, household and other similar use.

In accordance with paragraph 1 of Art. 516 of the Civil Code of the Russian Federation, the buyer pays for the goods supplied in compliance with the procedure and form of payment provided for in the supply agreement.

For the purposes of Chap. 25 "Corporate Income Tax" of the Tax Code of the Russian Federation in accordance with paragraphs. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation, non-operating expenses not related to production and sales include expenses in the form of a premium (discount) paid (provided) by the seller to the buyer due to the fulfillment of certain conditions of the contract, in particular the volume of purchases.

Thus, if the terms of the contract concluded between the seller and the buyer provide for the payment of a premium to the buyer as a result of the fulfillment by him of certain terms of the contract without changing the price of the goods, then these costs can be taken into account for the purpose of taxing the organization's profits as part of non-operating expenses on the basis of paragraphs. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation. A similar position was expressed in the Letter of the Ministry of Finance dated May 02, 2006 No. 03-03-04/1/411.

To the discounts provided to the buyer by indicating in the contract of sale of the reduced price of the goods, subparagraphs 19.1, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation does not apply. The position of the Ministry of Finance of the Russian Federation is based on the fact that with a decrease in the price of a product (service), income has already been reduced, and expenses should not be increased. The Ministry of Finance of the Russian Federation allows accounting for income tax purposes only expenses on discounts provided and paid by the seller to the buyer upon fulfillment of certain conditions of the contract, in particular the volume of purchases or the timeliness of payment (the price does not change).

In a situation where a discount is provided on the basis of a coupon - a document confirming the right to receive a discount. The sale of coupon services implies lowering their price within the framework of a specific transaction at the time of the sale (rendering) of services. Due to the decrease in value, the amount of liabilities for income tax and VAT decreases.

In accounting, in accordance with paragraph 5 of PBU 9/99 "Income of the organization", revenue from the sale of services is recognized as income from ordinary activities.

At the same time, according to clause 6.5 of PBU 9/99 “Income of the organization”, the proceeds from the sale of goods are determined taking into account all the discounts provided by the contract. Since the discount is provided to the buyer at the time of sale, the seller immediately issues documents to the buyer, based on the price of the goods, taking into account the discount. We remind you that in accounting any business transaction is reflected on the basis of the primary accounting document, which is compiled at the time of the business transaction. Such a requirement is established by the Federal Law of November 26, 1996 No. 129-FZ “On Accounting”. Accordingly, accounting (and tax) accounting is carried out in a general manner.

In accounting, transactions for the sale of services, taking into account the discount, are reflected as follows:

Dt 62 Kt 90-1 - reflected the proceeds from the sale of the service, taking into account the discount provided (the cost of the service minus 10%);
Dt 90-3 Kt 68 - VAT charged;
Dt 90-2 Kt 20 - the actual cost of the service written off for sale;
Dt 51 Kt 62 - funds received from the buyer;
Dt 90-9 Kt 99 - reflected financial results from the sale of services at a discount.

In tax accounting, coupon discounts are not included in the Company's expenses. They reduce sales income, that is, they form reduced revenue immediately at the time of the sale (rendering) of services, and not after the buyer fulfills certain conditions (clause 19.1, clause 1, article 265, clause 2, article 249 of the Tax Code of the Russian Federation). VAT is also charged on the cost of the service, reduced by the amount of the discount (clause 1, article 154 and clause 4, article 166 of the Tax Code of the Russian Federation).

When using coupons, attention should be paid to documenting their use.

So, in the documents issued to the buyer (act of services performed, cash receipt or a strict reporting form) the discount provided must be reflected.

A special internal document (for example, a marketing policy) should indicate the method and conditions for the distribution and receipt of coupons. These conditions must be attached to each coupon when it is transferred to the buyer. This is required to confirm the reasonableness of the reduction in revenue, income tax and VAT.

When applying discounts in the form of a reduction in the price of a unit of goods (work, services), the provisions of Art. 40 of the Tax Code of the Russian Federation. In particular, the tax authorities have the right to check the correctness of the application of prices in case of a deviation of more than 20% from the level of prices applied by the taxpayer for identical (homogeneous) goods (works, services) within a short period of time (clause 2, article 40 of the Tax Code of the Russian Federation). When establishing such a fact, the market price of goods (works, services) is determined. If, as a result of a decrease, the price of a good (work, service) turns out to be more than 20% lower than the market price of identical (homogeneous) goods (work, services), then revenue for tax purposes is recalculated based on the market price.

Conclusion.

When the Company applies coupons, the sale price of the service is reduced within the framework of a specific transaction, that is, the coupon discount is not an expense. In this regard, the provisions of par. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation do not apply in this situation.

The introduction of a coupon system should be mandatory fixed in the marketing policy indicating the conditions and procedure for issuing coupons.

The amount of the discount provided should be reflected in the documents issued to the buyer as a separate line.

When discounts are provided in this situation, buyers-organizations do not receive income, just as there is no material benefit for buyers-individuals.

In the previous article, we discussed how to issue a retro discount and how it will affect the VAT obligations of the seller and the buyer. Now let's dwell on how to reflect it in accounting and take it into account when calculating income tax. Let's say right away that there are more white spots in these issues than in VAT accounting.

Income tax and retro rebate

After the seller and the buyer sign a document on the provision of a discount on the goods, the tax accounting will have to be adjusted by both the seller and the buyer.

Decrease in seller's revenue

The seller needs to adjust the previously recorded revenue. If the goods are shipped and the discount is provided in the same quarter, then there are no difficulties. In the income tax return, the proceeds will fall already taking into account the discount provided.

If the discount was granted already in another quarter, and after the submission of the declaration, it is necessary to decide whether it is necessary to submit updated income tax returns for the period of shipment of the goods.

Look: the seller did not make any mistakes in the shipment quarter - he made a declaration taking into account the data that were at that time. A subsequent change in the price of a commodity is a new circumstance. So it is quite logical to take it into account only in the period when the agreement on providing a retro-discount is signed.

Well, as always, our task is not to underestimate the tax base. If this condition is met, then the inspectors will not have any claims.

Therefore, if the discount is granted in the same calendar year in which the goods are shipped, then the easiest way is to reduce the proceeds in the current income tax declaration (calculation).

But what if the product was shipped in one year, and the discount was provided in the next? There are two ways to account for this.

METHOD 1. We submit an updated declaration (calculation) for the period in which the goods were shipped Art. 81 Tax Code of the Russian Federation. In this clarification, it is necessary to indicate the revenue, taking into account the discount provided (of course, without VAT). Since, as a result of the clarification, the amount of tax on the declaration will be less, you do not need to pay anything extra (there are no penalties or arrears).

The disadvantage of this method is its laboriousness. And also in the fact that such “minus” clarifications often attract unwanted attention from the tax authorities.

The advantage of this method is that you get an overpayment for the previous period or an underpayment decreases (which should reduce penalties if you did not pay income tax on time on any declaration).

METHOD 2. In the period of granting a retro-discount, we reflect it as part of non-operating expenses as a loss of previous periods, identified in the current reporting (tax) period e Art. 54 Tax Code of the Russian Federation.

The advantages of this method are mirrored to the disadvantages of the first method: less labor costs, less unnecessary attention of inspectors. In addition, the Ministry of Finance does not object to this method of accounting for retrodiscounts. , dated 06/23/2010 No. 03-07-11/267.

The Ministry of Finance generally proposes to consider the reflection of the provided retro-discount by the seller as an adjustment to past periods, similar to correcting errors in tax accounting. Letters of the Ministry of Finance of June 29, 2010 No. 03-07-03 / 110, of June 23, 2010 No. 03-07-11 / 267. This is debatable, but why? After all, the Ministry of Finance gives us additional opportunities. And everyone can choose the way that he likes best.

The disadvantage of the second method is that all changes will reduce the tax base only for the current year.

CONCLUSION

It is easier to reflect the retro discount provided by the buyer for last year's shipments, according to the second method - as expenses of the current period.

Buyer price adjustment

When choosing a method for reflecting the received retro-discount, it is also better for the buyer to focus on not underestimating the income tax base. After receiving a retro discount, he needs to change the purchase price of goods in tax accounting. As a result, the cost of goods sold will also need to be recalculated. But when this should be done depends on the situation.

SITUATION 1. Items on which a discount has been received have not yet been sold.

In this case, the buyer does not have any difficulties. It is only necessary to reduce the cost of their acquisition by the amount of the discount received and Letters of the Ministry of Finance No. 03-03-06/1/137 dated March 20, 2012, No. 03-03-06/1/13 dated January 16, 2012.

SITUATION 2. Discounted items sold in the same quarter in which the discount was received.

This is also a simple situation. In the income tax return, it is easiest to reduce direct costs in the form of the cost of acquiring purchased goods. Some accountants, even in this situation, prefer to issue a retro discount as non-operating income - but the size of the profit base will not change from this.

SITUATION 3."Discount" items sold in the past quarter (or even in the past year).

In this situation, you need to think carefully about how to reflect the retro discount.

METHOD 1. Submit an updated declaration for the period of sale goods, which are subsequently discounted.

This method is recommended in some of their letters by the Moscow tax authorities and Letter No. 19-11/58920 dated July 30, 2006 from the Federal Tax Service Department for Moscow. Of course, when submitting a clarification, they will require payment of both income tax arrears and penalties (if the clarification is submitted after the deadline for paying tax on the primary declaration) Art. 75 Tax Code of the Russian Federation.

METHOD 2. Record the discount received as current period income.

After all, according to the rules of the Tax Code, method 1 should be applied only when the buyer distorted the data of the previous period a Art. 81 Tax Code of the Russian Federation. And in our case, the buyer in the period of posting and selling goods has not yet received the right to a discount. Consequently, he did not distort the data on profits of previous periods. This approach was also supported by a specialist from the Ministry of Finance.

FROM AUTHENTIC SOURCES

Consultant of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“ Income is recognized in the reporting period in which it occurs. paragraph 1 of Art. 271 Tax Code of the Russian Federation.

Therefore, if an organization, for example, received in the III quarter a discount on goods purchased in the I quarter and sold in the II quarter, then it has the right to take this amount into account as non-operating income in the income tax reporting for 9 months. Moreover, even if, by agreement with the supplier, the discount changes the price of the delivered goods.

Of course, it is easier and more profitable to reflect the discount received from the seller as income in the current period - you will not have to file revised declarations, pay extra taxes and pay penalties. However, there is no guarantee that the inspectors will support this method of accounting during the inspection. By the way, in some of its letters, the Ministry of Finance explains that a discount should be taken into account as an independent income only if it does not change the cost of the purchased goods and sub. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 16.01.2012 No. 03-03-06/1/13. So it's safer to submit clarifications and adjust the cost of the product from the date it was received by your organization. But it's up to you to decide how to proceed.

Retro discount accounting

Here, too, there are difficulties with a retrospective recalculation of indicators related to transactions for the sale of "discount" goods.

Accounting at the seller

The seller, when providing a discount, must reduce the proceeds.

SITUATION 1. The discount is granted in the same year in which the goods are shipped.

There are several ways to reflect the provision of retrodiscounts in accounting.

METHOD 1. You can make reversal entries for part of the revenue, which is equal to the discount provided, and for VAT from this difference.

METHOD 2. You can reverse all postings that relate to the sale of the shipped goods, and then make direct postings for its sale - but at prices including the discount.

Attention

The seller does not need to use account 19 “VAT on acquired values” to reflect the deduction for KSF.

This method is often used by those organizations whose accounting program does not allow to reverse only part of the amount for the document posted in them. Although such a reflection of the discount turns out to be cumbersome.

METHOD 3. You can make reverse entries that reduce revenue the amount of the discount and the corresponding VAT amount.

SITUATION 2. The goods are shipped to the buyer in one year, the discount is provided - in the next.

Consider only the case when the reporting for the last year has already been submitted. Under such conditions, the discount provided can be reflected as other expenses on the subaccount 91-2 of the same name. The VAT deduction will then have to be reflected as other income. Touching account 84 "Retained earnings ..." is inappropriate - after all, we are not dealing with correcting significant mistakes of past years.

When choosing one or another way of reflecting the provided retro-discount, be guided not only by your current situation, but also by your tax accounting. It will be easier if the period and the principle of reflecting retrodiscounts in accounting and tax accounting coincide.

Buyer's accounting

You can read about how the specialists of the Ministry of Finance recommend taking into account the subsequent change in their price in the cost of inventories, for example:

The buyer, upon receiving a retro-discount, must reduce the purchase price of the goods. And the reference to the fact that the cost of inventories is not subject to change does not apply in this case. A similar position was repeatedly voiced in his explanations by the specialist of the Ministry of Finance I.R. Sukharev. By the way, paragraph 9 of the draft new PBU 5/2012 “Inventory Accounting” expressly states that “the amounts paid and (or) payable to the supplier are included in the cost of inventories, taking into account all premiums, discounts and other incentives provided to the organization in connection with with the acquisition of reserves, regardless of the form of their provision. It is clear that such an approach sometimes threatens with very tedious recalculations (especially if goods are written off at the average cost during the sale).

Draft PBU 5/2012 posted: website of the Ministry of Finance→ section "Accounting" → "Draft regulations"

Let's look at how you can reflect a retro discount in various situations.

SITUATION 1."Discount" items are in stock (not sold yet). Then the decrease in the cost of such goods on the date of signing by the buyer and seller of the primary document that reduces the cost of goods can be reflected:

<или>reversal entries:

Contents of operation	Dt	CT
As of the date of signing the agreement to reduce the cost of goods
STORNO The cost of purchasing goods is reduced by the amount of the retro-discount provided by the supplier (excluding VAT)	41 "Goods"
STORNO The amount of debt to the seller, attributable to the amount of VAT from the discount provided, has been reduced		60 "Settlements with suppliers and contractors"
STORNO Reduced amount of VAT claimed for deduction	68-VAT	19 "VAT on acquired valuables"

<или>reverse and additional postings (they can help out if the program does not allow reversing only part of the operation):

SITUATION 2. The purchase of goods, their sale and the subsequent receipt of a retro discount fall on one calendar year.

Then, for goods already sold, you can reduce the amount of recognized expenses.

SITUATION 3. Goods are purchased and sold in one year and a discount is received in the next. Consider only the case when the reporting for the last year has already been submitted. Then it is more logical to reflect the receipt of the discount as other income, and the recoverable VAT deduction as other expenses.

It is quite difficult for both the seller and the buyer to reflect retro discounts according to all the rules - especially if a lot of time has passed between their provision and shipment of the goods. Therefore, the contract often prescribes the condition that the retro-discount received from the supplier does not change the price of goods. Previously, this was enough for the supplier to take into account the discount as an independent expense, and the buyer as income (in accounting - other, and in tax accounting - non-operating). And VAT on such a discount could not be charged at all Letter of the Federal Tax Service dated 01.01.2010 No. 3-0-06 / 63.

WE DISCUSS WITH THE MANAGER

Now all discounts and premiums associated with the supply of non-food products, should be regarded as reducing the price of these goods (unless, of course, the contract states that this discount will reduce the price of subsequent deliveries). This may result in the need to pay additional taxes and interest. And both the seller and the buyer.

However, now in most cases it is dangerous to do so. Only about remuneration to the buyer for reaching a certain volume of purchases food goods, we can say that it does not change the price. Since this is directly enshrined in the Law on State Regulation of Trading Activities and paragraph 4 of Art. 9 of the Law of December 28, 2009 No. 381-FZ

In accordance with paragraph 5 of the Regulation "Income of the organization" PBU 9/99, approved. Order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 32n, the proceeds received from the sale of goods is income from ordinary activities, is recognized in accounting in the presence of the conditions listed in paragraph 12 of PBU 9/99, and is accepted in an amount equal to the amount of receipt cash, other property and (or) the amount of receivables (clause 6 PBU 9/99).

If the discount is provided to the buyer immediately (without delay), then the seller reflects the sale of goods at a price including the discount, without highlighting it in accounting as a separate entry. The seller fixes the sale of goods at a discounted price, and for the buyer, the actual purchase price of the goods will be the price taking into account the discount provided (clause 6.5 of PBU 9/99).

If the organization considers income and expenses on an accrual basis, the accountant, guided by paragraph 6 of Art. 274 of the Tax Code of the Russian Federation, fixes income in tax accounting based on market prices, that is, taking into account the discounts provided. Under the cash method, income is determined by the amount paid by the buyer. This will be the cost of the goods, taking into account the discount. The amount of VAT is calculated in accordance with paragraph 4 of Art. 166 of the Tax Code of the Russian Federation, i.e., all changes that increase or decrease the taxable base are taken into account.

The most common discounts are provided by trade organizations when purchasing goods in a certain quantity (for a fixed amount) and when paying for the goods sold as soon as possible.

In the case of purchasing goods in a certain quantity, a discount is provided if goods of the same name are collected, and when purchasing for a set amount, the goods can be both homogeneous and of different nomenclature. The second type of discount allows the seller to stimulate sales, increase profits by accelerating the turnover of goods due to an increase in sales and a decrease in fixed costs appeals.

There are other types of discounts:

Festive;
- discounts provided to the owners of discount cards;
- savings, etc.

All types of discounts (if they are provided immediately when the buyer purchases the goods) are reflected in the accounting records of the parties in the same way at the time they are provided.

Example:

LLC "Delta" decided to carry out trading in the morning (from 7.00 to 10.00) from the beginning of January at a discount of 1% of the sale price. On the first day of trading under the new rules, the cash desk of the organization received funds received from:

In the morning - in the amount of 100,000 rubles;
in the remaining hours remaining until the end of the working day - in the amount of 450,000 rubles.

The actual cost of goods sold amounted to 400,000 rubles. Goods are accounted for at purchase prices. In this situation, the discount is not provided certain categories consumers, but at certain hours, which does not violate the provisions of the Civil Code of the Russian Federation.

The following entries will be made in the accounting of the organization:

D 50 - K 90-1- (100,000 + 450,000) = 550,000 rubles. - received funds from buyers;
D 90-2 - K 41- 400,000 rubles. - written off the cost of goods sold;
D 90-3 - K 68- (550,000:118 x 18) = 83,898 rubles. - VAT charged.

In the contract for the sale of goods, the seller may determine the conditions under which, in the billing period, the buyer will be given a discount when purchasing goods later, measured, for example, as a percentage of the amount of previously purchased goods. The buyer will receive the specified discount only if the goods are purchased in the future, therefore, the discount should not be reflected in the seller's accounting until subsequent purchases.

Example:

Under the terms of the supply agreement to the buyer who bought goods from Flora LLC ( houseplants) in the amount of 200,000 rubles, including VAT at a rate of 18% (30,508 rubles), a discount is provided for goods purchased in the future in the amount of 5% of purchases made during the calendar month.

In January, the buyer made a purchase in the amount of 210,000 rubles. (including VAT 32,033 rubles), while fulfilling the condition for granting a discount on goods purchased in the future.

In the accounting of the seller in January, the following entries were made:

D 62 K 90-1- 210,000 rubles. - reflected the proceeds from the sale of goods;
D 90-3 K 68- 32,033 rubles. - VAT charged.

In February, the buyer purchased goods in the amount of 230,000 rubles. (including VAT 35,084 rubles).

Taking into account the discount provided, payment was made to the supplier of goods in the amount of 218,500 rubles. (230,000 rubles - 230,000 rubles x 5%), including VAT 33,330 rubles.

In the accounting of the seller in February, the following entries were made:
D 62 K 90-1- 218,500 rubles. - revenue is reflected taking into account the discount provided;
D 90-3 K 68- 33 330 rubles. - VAT charged.

In this case, the discount is reflected in the sale of the consignment of goods, the purchase of which gave the buyer the right to receive it. In this case, a separate posting for its reflection is not required.

Changing the price after the conclusion of the contract is allowed in cases and on the terms provided for by the contract of sale (Article 424 of the Civil Code of the Russian Federation). In this case, the goods are shipped on the terms of a commercial loan, and a discount is provided to the buyer in case of early payment.

The buyer can get the right to provide a discount only in case of early payment, therefore, at the time of shipment of goods (recognition of revenue in accounting), the buyer does not yet have the right to a discount. In this case, the buyer's debt at the time of shipment is reflected in the organization's accounting based on the full contract price of the goods, excluding discounts.

Example:

Flora LLC shipped goods (houseplants) to the buyer in the amount of 200,000 rubles. (including VAT at a rate of 18% in the amount of 30,508 rubles). The contract provides for a three-month grace period. It is also agreed that in case of early payment, the buyer is provided with a discount of 0.1% of the cost of the goods for each day remaining until the payment deadline.

The buyer paid for the goods 30 days earlier than the term established by the contract.
As a result, the amount of the discount granted to him amounted to 6,000 rubles, including VAT in the amount of 915 rubles.

The accounting policy of LLC "Flora" for tax purposes is determined "according to
shipment".

The following entries were made in the accounting records of Flora LLC:

D 62 - K 90-1- 200,000 rubles. - reflected the proceeds from the sale of goods;
D 90-3 - K 68- 30 508 rubles. - VAT charged;
D 51 - K 62(200,000 - 6,000) = 194,000 rubles. - reflects the receipt of revenue, taking into account the discount.
"Red side"

D 62 - K 90-1- 6000 rub. - discount on sold goods.
"Red side"
D 90-3 - K 68- 915 rubles. - adjusted VAT for the amount of the discount.

In this example, the amount of VAT to be paid to the budget, as well as the data of the invoice for the shipment of goods, are determined based on the contract price without taking into account the discount. After documentation of the discount granted, the amount of sales of goods (and, consequently, VAT on sales) is subject to adjustment.

In practice, the design of "negative" invoices is widely used, which indicate the amount of the discount and the amount of VAT with a minus sign. An invoice is drawn up and registered in the sales book at the time the discount is granted.

I would like to note that the discounts provided after the shipment of the goods are very inconvenient for the accounting department - you have to correct previously issued documents, reverse the entries and make changes to the declarations. Therefore, it is better not to issue discounts "backdating", but to provide them for future purchases.

The amount of discounts can be set taking into account the results of previous
sales, then they will be included in the revenue at the time of the sale of the goods,
and there will be no difficulties in their design.

Quite often, the seller organization offers customers to take part in a program, the essence of which can be expressed in the words: "When buying two goods, the third one is a gift." Under the terms of such a promotion, the goods are sold to its participants at a fixed price, and the bonus accrual system does not provide for the recalculation of the price of the goods. Bonuses are considered by the tax authorities not as a discount, but as a gratuitous transfer of property, which has a number of negative consequences. As you know, income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of the organization (paragraph 2 of PBU 9/99). The cost of gratuitously transferred goods represents costs not related to generating income (economic benefits are not derived), and is not taken into account as part of the seller's expenses when calculating income tax (clause 16, article 270 of the Tax Code of the Russian Federation).

It is known that the transfer of ownership of goods on a gratuitous basis is recognized as a sale, which, in turn, is subject to VAT (clause 1, article 146 of the Tax Code of the Russian Federation). Thus, the seller has an obligation to pay VAT on the value of the donated property.

In order to avoid paying extra taxes, it is advisable to draw up a marketing policy not according to the principle "buyer of two items - the third as a gift", but in the form of discounts in the ways indicated above, i.e., according to the principle of purchasing "three items for the price of two". In other words, include this product in the document issued for the shipment of the entire batch. In addition, these campaigns must be properly justified.

Example:

LLC "Flora" sells live plants at retail. As part of the campaign dedicated to March 8, when buying two pots of Saintpaulia (Uzambara violet), the third one is offered to the buyer "free of charge". The cost of one pot is 118 rubles. (including VAT at a rate of 18 rubles). The cost of one pot with Saintpaulia - 70 rubles. Goods are accounted for at purchase prices.

For two pots of flowers, the buyer will pay: 118 rubles. x 2 pcs. = 236 rubles.
Due to the fact that the buyer was given another flower for free, it is necessary to formalize the transaction as the sale of three units of goods in the amount of 236 rubles.

Thus, each flower pot will be sold at a price of:
236 rubles: 3 pcs. = 78.67 rubles.

In the accounting of the enterprise, the following entries will be made:

D 50 - K 90- 236 rubles. - reflected the proceeds from the sale of goods;
D 90 - K 41- (70 rubles x 3 pcs.) = 210 rubles. - written off the cost of goods;
D 90 - K 68- (236 rubles: 118 x 18) = 36 rubles. - VAT charged.

In the accounting registers, an entry should be made on the sale of three units of goods at a price of 78.67 rubles. and draw up an act on the markdown of inventory items.

Discounts, bonuses, gifts and premiums from suppliers today have become a weapon in the competition for the buyer. The situation is clear: a low price attracts buyers, and the seller earns more because the turnover increases. How to take into account the provision of discounts in accounting and tax accounting. We'll tell you in the article.

Types of discounts

The supplier provides discounts if the buyer clearly fulfills the conditions stipulated by the contract, or for other reasons.

Depending on the form of interaction between the buyer and the supplier, there are the following types of discounts:

Reducing the price of goods. There are a lot of reasons for reducing the price of a product compared to the price declared in the price list. Such a discount may be due to the season of sale of goods, the size of the purchased lot, a dealer agreement, etc.
Prize. Such a discount, as a rule, is received by regular customers, upon reaching a certain volume of supplies, for timely payment for goods, or for other reasons.
Commodity bonus. The buyer receives several units of the same product free of charge, which is purchased under the supply contract.
Gift. When purchasing a certain amount of goods, the buyer receives an additional product. Actually, this is one of the options for a commodity bonus.

Accounting for discounts and premiums

If the discount is received directly at the time of purchase of the goods, then it does not need to be accounted for separately. The buyer receives shipping documents confirming the purchase of a certain amount of goods at a certain price.

The supplier in this case will reflect the accounting revenue from the sale based on the already reduced price of the goods (clause 6.5 of PBU 9/99).

The seller will also determine the amount of revenue for the purposes of calculating VAT and income tax, taking into account the discount (clause 1, article 154, clause 4, article 166 and article 249 of the Tax Code of the Russian Federation).

Taking into account the discount provided, invoices are generated, on the basis of which the seller generates sales book entries (letter of the Ministry of Finance of Russia dated May 28, 2010 No. 03-07-11 / 216).

Follow-up discount or retro discount

The right to such a discount is due to the fulfillment by the buyer of certain conditions of the contract. In this case, the seller changes the contractual price of the goods after its sale. Here it is important to take into account one point, which is dictated by the norm of paragraph 2 of Art. 424 of the Civil Code of the Russian Federation. It is possible to change the price of goods after the conclusion of the contract only in cases and on the conditions provided for by this very contract or law. Therefore, it is advisable, when concluding a contract with a buyer, to determine in it the procedure and cases of price changes. If there is no such clause in the contract, then it should be supplemented. You will also have to make adjustments to the primary documents for shipment.

In accounting, the seller adjusts the previously recognized revenue. If the discount is provided to the buyer in the reporting year in which the shipment was made, then the adjustment occurs by entering into accounting reversal entries on sales accounts. If the discount is granted in the next year, then its amount is recognized as part of other expenses. The cost of shipped goods does not need to be adjusted.

The seller is obliged to issue a corrective invoice in case of a change in the cost of shipped goods (work performed, services rendered, property rights transferred), including due to a change in their price or quantity (volume) (paragraph 3, clause 3, article 168 of the Tax Code of the Russian Federation ). Even if the decrease in the cost of goods (works, services) occurred later than the shipment period, an updated declaration for the period in which the shipment was made is not submitted.

The corrective invoice is issued no later than five days from the moment when the buyer is notified of the change in the cost of goods (works, services, property rights). The consent of the buyer to receive a discount can confirm the contract or an additional agreement to it, which indicates that the parties have agreed to provide a discount. The buyer may be notified of the discount provided by another document, for example, an information letter. The main thing is that the primary document confirming the buyer's consent to receive a discount was signed by both parties to the transaction. And the notification document may contain only the signature of the seller (letter of the Federal Tax Service of Russia dated 12.03.12 No. ED-4-3 / [email protected]).

The provided retrodiscounts do not adjust VAT for the period in which the sale of goods (works, services) took place.

There is another subtlety in the retro discount. If the buyer has already paid the seller for the goods in full, and the supplier does not return to the buyer the difference resulting from the discount, then this difference will be considered as an advance payment received against future deliveries. And this obliges the seller to calculate VAT on the amount of the advance payment received.

The buyer, on the basis of the received corrective invoice (or primary document for depreciation), restores for payment to the budget the VAT accepted for deduction from the initial cost of goods (works, services, property rights). Only the amount of tax is restored in the part attributable to a decrease in the cost of shipped goods (works, services, property rights) (subclause 4, clause 3, article 170 of the Tax Code of the Russian Federation). The corrective invoice is registered by the buyer in the sales book.

income tax

A downward change in the price of the goods (provision of a discount) reduces the income from sales previously recognized by the seller. Therefore, by providing the buyer with a discount, the seller has the right to reduce the amount of income received, and, accordingly, the obligation to pay income tax.

To do this, the seller must submit an updated declaration for the reporting period in which the shipment took place. In the declaration, the seller will reflect the sales proceeds reduced by the amount of the discount, excluding VAT. In the case when the shipment and the provision of the discount fall within the same reporting period, you simply need to adjust the tax accounting data.

The taxpayer has the right to recalculate the tax base and the amount of tax for the period in which errors (distortions) related to previous tax (reporting) periods that led to overpayment of tax were revealed (paragraph 3, clause 1, article 54 of the Tax Code of the Russian Federation). Providing a discount leads to the occurrence of inflated income in tax accounting. Therefore, the seller who provided a discount in the form of a price reduction has the right to adjust the income tax base in the period when the corresponding changes were made to the contract (letter of the Ministry of Finance of Russia dated 06.23.10 No. 03-07-11 / 267). The amount of the discount is recognized as part of non-operating expenses, as a loss of previous tax periods, revealed in the current reporting (tax) period.

The controllers believe that the situation discussed above is not regulated by the norm subpara. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation. Namely, the premium (discount) paid (provided) by the seller to the buyer due to the fulfillment of certain conditions of the contract, in particular the volume of purchases, is not reflected in the non-operating expenses of the seller and non-operating income of the buyer.

Ministry of Finance officials argue that the discount provided to the buyer by revising the price of the goods is not taken into account by the buyer as income when determining the tax base for income tax. The purchased goods are accounted for by the buyer in tax accounting at the price, taking into account the discount provided (letter of the Ministry of Finance of the Russian Federation dated 16.01.12 No. 03-03-06 / 1/13).

Buyer cash bonus

The second type of incentive for the buyer is the payment of a premium to him, the so-called discount without changing the contract price. The provision of such a discount does not oblige the seller to correct the primary accounting documents (invoices), to correct the amount of the proceeds from the sale of goods recognized in the accounting.

The provision of the premium is formalized either by a notification to the buyer (credit note) about the provision of the premium (remuneration) to him, or by a bilateral act of a similar content. The document confirming the provision of the bonus must contain a calculation of its amount, references to the clauses of the contract providing for the provision of the bonus, as well as the details required for primary accounting documents (Article 9 of Law No. 129-FZ).

The accountant takes into account the amount of the premium accrued to the buyer in accordance with the terms of the supply agreement as part of the expenses for ordinary activities (paragraph 5 of PBU 10/99). Since the buyer's bonus is intended to stimulate the sale of goods, the amount of the adjustment to the buyer's receivables can be charged to account 44 "Sales costs".

Bonuses for the buyer by the seller does not reduce the seller's VAT tax base, nor does it lead to the emergence of a tax base for the buyer (letters dated 01/12/11 No. 10 No. 03-07-14/31, 25.10.07 No. 03-07-11/524).

It should be noted that when the premium provided by the supplier is not paid to the buyer in cash, but is set off against the upcoming deliveries of goods, then on the date of granting the premium (documenting its calculation and notifying the buyer, for example, by issuing a credit note), the amount of the premium is recognized as an advance payment. Therefore, the supplier is obliged to calculate VAT using the estimated rate from the amount of such a premium, as from the advance payment received (subclause 2, clause 1, article 167, paragraph 2, clause 1, article 154, clause 4, article 164 of the Tax Code of the Russian Federation).

income tax

The expenses of the organization in the form of premiums provided to customers when the latter fulfill the terms of the agreement on the volume of purchases are accounted for as non-operating expenses (subclause 19.1 clause 1 article 265 of the Tax Code of the Russian Federation).

At the same time, the norms sub. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation apply only to contracts of sale. Discounts (premiums) under contracts for the provision of services for a fee are accounted for as part of non-operating expenses on the basis of subpara. 20 p. 1 art. 265 of the Tax Code of the Russian Federation. The main thing is that the expenses meet the criteria established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, namely, they were economically justified and documented.

For the buyer, the amount of the premium received from the supplier is non-operating income (letter of the Ministry of Finance of Russia dated 07.05.10 No. 03-03-06/1/316).

When deciding on the taxation of the premiums paid, the supplier should take into account the terms of the contracts concluded by him. In the contract, in particular, it is advisable to indicate that the provision of a premium to the buyer does not entail an adjustment in sales prices, but simply reduces the buyer's debt if the latter fulfills certain conditions. Without this, the regulatory authorities may consider the premium as a payment for the service provided to the seller by the trading network. This will lead to the emergence of an object of VAT for the buyer - the trading network, and, consequently, the need to include these amounts in the tax base, calculate VAT and issue invoices. After all, if we consider the premium as a form of trade discounts applied to the cost of goods, then the supplier needs to adjust the tax base for sales and accept the “excessively” calculated VAT for deduction, and the buyer needs to adjust his deductions and restore VAT. Similar conclusions are contained in the Determination of the Supreme Arbitration Court of the Russian Federation of November 17, 2011 No. VAC-11637/11.

And in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 7, 2012 No. 11637/11, it is concluded that the relationship for the purchase of a certain amount of goods is the subject of a specific supply agreement and is not a relationship for the provision of services for a fee. In this regard, upon receipt by the buyer of goods, remuneration for reaching a certain volume of purchases of VAT is not calculated. This was also confirmed by officials of the Ministry of Finance of the Russian Federation in a letter dated May 17, 2012 No. 03-07-14 / 52.

Goods in load

Shipment of additional free goods is one of the options for providing discounts. In order to encourage the buyer to increase the volume and range of purchased goods (products), the seller provides in the contract a condition for granting a bonus in the form of a certain amount of the same product if the buyer fulfills the terms of the supply contract (for example, on the monthly volume of purchases). At the same time, the price of goods shipped under the contract does not change, and therefore the supplier does not have the obligation to make corrections to the shipping documents and invoices issued to the buyer during the transaction.

The transfer of an additional quantity of goods to the buyer as a bonus cannot be called a donation, because the buyer receives the additional goods only if he fulfills the terms of the contract on the monthly volume of purchases (paragraph 2, clause 1, article 572 of the Civil Code of the Russian Federation).

In accounting, the actual cost of the goods transferred to the buyer who fulfilled the terms of the supply contract is reflected in the expenses for ordinary activities as selling expenses. When transferring a bonus item, the supplier does not adjust the amount of previously recognized revenue from the sale of goods.

A dispute with the tax authorities may arise in connection with the recognition of the transfer of a bonus product as free of charge. Indeed, when donating, the supplier is obliged to determine the tax base for VAT, which is equal to the normal selling price of the goods (market price), excluding VAT. Since the VAT related to the bonus part of the sale is paid from own funds, it can be included in the accounting records as expenses for ordinary activities as selling expenses. When transferring the bonus product to the buyer, the seller draws up an invoice and registers it in the sales book.

income tax

For the purposes of taxation of profits, the expenses of the organization in the form of a premium provided to the buyer as a result of the fulfillment of the plan for the volume of purchases are included in non-operating expenses (subclause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). In the Tax Code of the Russian Federation there is no concept - premium, therefore, a bonus product can be recognized as the provision of a premium in kind. Such can be considered an additional quantity of goods that are the subject of a supply agreement or other goods. The possibility of recognizing a bonus product as a discount, clothed in a naturally tangible form, is stated in the Decree of the Federal Antimonopoly Service of September 17, 2007 No. F04-6332 / 2007 (38166-A67-15), because the methods for implementing discounts may vary, and the rules for their tax accounting are enshrined in subpara. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation.

Officials make it possible to take into account, when calculating income tax, the costs associated with the implementation of the bonus program, if the provision of bonuses serves to attract new or retain existing customers (Letter of the Ministry of Finance of the Russian Federation dated 08.11.11 No. 03-03-06/1/729). In this case, the cost of providing bonuses is the cost of their acquisition or the amount of direct costs required for the manufacture of products transferred as a bonus.

It is more profitable for the buyer not to recognize the cost of the bonus product as an expense. Or maneuver, making out the receipt of a bonus product, as a purchase, at the expense of the cash bonus provided by the supplier. After all, the tax authorities may require the buyer who received the bonus product to take into account the “gift” as part of non-operating income on the basis of paragraph 8 of Art. 250 of the Tax Code of the Russian Federation ( Letter of the Ministry of Finance of the Russian Federation dated 01.19.06 No. 03-03-04 / 1/44).

The taxpayer has the right to reduce income from the sale of purchased goods by the cost of their acquisition, determined in accordance with the accounting policy for tax purposes (Article 268 of the Tax Code of the Russian Federation). If you recognize the bonus product as free, you will have to agree that the organization has not incurred any costs for the purchase of this product, therefore, when it is sold, taxable profit does not decrease.

But the judges agree with the opinion of taxpayers, arguing that when selling property received free of charge, the company has the right to reduce the income received by its market value. Thus, if the taxpayer takes into account the value of the bonus received free of charge as part of non-operating income, then its implementation gives the right to reduce income for expenses in the form of the value of the retired property.

The buyer will have to fight for the right to reduce the income from the sale of bonuses by their market value in court. At the same time, it has weighty arguments to win the argument. After all, double taxation is unlawful, the amounts reflected in the income of the taxpayer are not subject to re-inclusion in the composition of his income (clause 3 of article 248 of the Tax Code of the Russian Federation, resolution of the Federal Antimonopoly Service of the Ural District dated July 24, 2008 No. F09-5246 / 08-C3, FAS Volgo - Vyatka district dated 06/30/06 in case No. A31-9216 / 19). Buyers receive bonus goods not free of charge, but for the fulfillment of certain conditions of the contract. At the same time, its value for tax purposes was determined when included in non-operating income. In addition, according to paragraph 1 of Art. 572 of the Civil Code of the Russian Federation, in the presence of a counter transfer of a thing or right or a counter obligation, the contract is not recognized as a donation. In the situation under consideration, the fulfillment of certain conditions of the contract can be considered as counter-obligations of the buyer.

Typical accounting entries for the sale of goods at discounts are shown in table 1:

Primary implementation accounting
Contents of operation	Debit	Credit
Reflected revenue	62	90.1
VAT charged	90.3	68
Written off cost of goods	90.2	41
Accounting for a discount in the shipping tax period
Sales revenue reversed	62	90.1
Reversed VAT	90.3	68
	76 "Advances"	68
Accounting for the discount in the next tax period
Revenue Adjustment	91.2	62
VAT adjustment	68	91.1
VAT accrued from the advance in the form of the difference between the payment received from the buyer and the debt, taking into account the discount	76 "Advances"	68
Accounting for a premium given to a buyer
For the amount of premium	44	62
VAT accrued from the advance in the form of the difference between the payment received from the buyer and the debt, taking into account the discount	76 "Advances"	68
Accounting for additional goods provided to the buyer
Written off the cost of goods provided as a bonus	44	41
VAT charged on gratuitous transfer	44	68

The tax subtleties of providing buyers' discounts are reflected in table 2:

Situation	VAT	income tax
Discount at the time of shipment	The tax base and the invoice are drawn up already taking into account the reduction in the selling price	Tax base - revenue reduced by the amount of the discount
Retro discount	The seller issues a corrective invoice and accepts VAT for deduction in the period of its issuance.	The tax base is adjusted: if the amount of income from sales has been adjusted, then an updated declaration must be submitted. If the discount is recognized as a non-operating expense of the current period, then it is not necessary to submit a clarification.
Prize	If the buyer's overpayment is credited against future deliveries, then VAT is calculated from the advance	Accounted for as non-operating expenses
Bonus	VAT on sales is not subject to adjustment The tax base for VAT is determined as the market value of the goods transferred as a bonus, the seller draws up an invoice in 1 copy and registers it in the sales book	Accounted for as non-operating expenses (a dispute with tax authorities is possible)