Price discounts: discount conditions and registration

Types of incentives

To increase sales and attract new customers, suppliers often use various reward systems.
For example, they provide customers with discounts, bonuses, bonuses, and gifts. The concepts of “discount”, “premium”, “bonus” are not defined in the legislation. However, taking into account current practice and economic meaning, they can be understood as follows.

A discount is usually a reduction in the contract price of a product, work or service for fulfilling certain conditions. One of the forms of discounts can be a reduction in the amount of debt the buyer owes for goods supplied, work performed or services rendered.

Premium is money paid to the buyer for fulfilling certain terms of the contract. For example, a bonus may be given for the volume of purchased goods, works, or services. At the same time, a premium associated with the delivery of goods can also be a form of discounts when this occurs to reduce the cost of delivery (letter of the Ministry of Finance of Russia dated September 7, 2012 No. 03-07-11/364).

Bonus is an incentive in the form of supplying the buyer with an additional batch of goods, performing a scope of work and providing services beyond what was initially agreed upon without payment. In fact, the bonus consists of two interrelated business transactions:

• providing a discount to reduce the price specified in the contract;

• sale of goods, works or services at the expense of the resulting accounts payable to the buyer. In this case, the amount of debt should be considered as an advance received (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-07-15/118).

As a rule, bonuses are provided as part of promotions. For example, when buyers of a specific product are given a gift. This way you can promote new products or sell those that are not in demand. Document the action being carried out by order of the manager.

A gift is another type of incentive for fulfilling the terms of the contract. Like the bonus, it combines several concepts. In this case, one should take into account its economic essence and the mechanism of action of such incentives. For example, a seller may provide a gift if:

• acquisition by the buyer of a set of goods, works, services. For example, when you purchase two units of a product, the third is provided free of charge. This can be regarded as a bonus in kind;

• the buyer achieves the established volume of purchases. This can be seen as a bonus. That is, the buyer is first given a discount on the cost of the gift and it is provided against the resulting accounts payable;

• carrying out an advertising campaign. For example, all clients receive a gift on a holiday. And this is already a gratuitous transfer (clause 2 of article 423, article 572 of the Civil Code of the Russian Federation). This is explained by the fact that the relationship associated with the provision of this kind of gifts is stimulating and not encouraging in nature within the framework of the concluded agreement;

• other promotions and events.

The condition for providing incentives can be provided both directly in the contract with the counterparty, and in a separate agreement that is an integral part of it (clause 2 of Article 424 of the Civil Code of the Russian Federation).

The seller determines the type and amount of the incentive independently and coordinates it with the counterparty, for example, by sending the buyer a notice - a credit note (clause 2 of article 1 and clause 4 of article 421 of the Civil Code of the Russian Federation).

Situation: is it possible to provide a buyer-organization with gifts worth more than 3,000 rubles? The provision of a gift is subject to the buyer's fulfillment of certain terms of the contract.

Yes, you can.

After all, the limit is 3000 rubles. valid only for gift agreements between organizations, when one party transfers or undertakes to transfer ownership of an item free of charge to the other party. This follows from paragraph 1 of Article 572 and paragraph 1 of Article 575 of the Civil Code of the Russian Federation.

But in the situation under consideration, we are not talking about gratuitous transfer. The seller rewards the buyer for fulfilling certain conditions and counter-obligations. This means that the cost of the gift given does not matter.

The courts adhere to a similar point of view (clause 3 of the information letter of the Supreme Arbitration Court of the Russian Federation dated December 21, 2005 No. 104).

Recognition of discounts in accounting

In accounting, discounts provided to customers reduce the seller's sales revenue, regardless of the terms of their provision.

The procedure for accounting for discounts is defined in PBU 9/99. In particular, according to clause 6 of PBU 9/99, revenue is accepted for accounting in an amount calculated in monetary terms equal to the amount of receipts of cash and other property and (or) the amount of accounts receivable. In this case, the amount of receipts and (or) receivables is determined taking into account all discounts provided to the organization in accordance with the agreement (clause 6.5 of PBU 9/99).

For the buyer, discounts provided by the seller reduce the cost of purchased goods (work, services). This rule also applies to those cases when discounts are provided after some time has passed after receipt and acceptance of inventories, work performed, and services rendered.

Clause 12 of PBU 5/01 determines that the actual cost of inventories, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation. The possibility of changing the contract price specified in the agreement of the parties is determined by Art. 424 Civil Code of the Russian Federation. According to clause 6 of PBU 5/01, the actual cost of acquired inventories is the amount of the organization's actual costs for their acquisition, including amounts paid in accordance with the contract to the supplier. The amount of payment and (or) accounts payable is determined taking into account all discounts provided to the organization in accordance with the agreement (clause 6.5 of PBU 10/99).

Accounting: discounts

Discounts are provided by:

• at the time of sale or thereafter in respect of future sales;

• after the sale - in relation to goods sold, work performed or services provided. These are so-called retro discounts.

If a discount is provided at the time of sale or after it for future deliveries, then for accounting purposes this can be considered a sale at the price agreed upon by the parties. In this case, the established price may be less than what the seller declares under normal conditions. There is no need to reflect such a discount in accounting. You just need to reflect the implementation using standard postings.

Record the fact of implementation with the following entry:

Debit 62 (50) Credit 90-1

– sales revenue is reflected taking into account the discount.

If you pay VAT and it is levied on goods (works, services), then simultaneously with the sale, reflect its accrual as follows:

Debit 90-3 Credit 68 subaccount “VAT calculations”

– VAT is charged on the actual sales amount;

Well, when you receive payment into your bank account, make the following entry:

Debit 51 Credit 62

– payment has been received from the buyer taking into account the discount.

This procedure follows from the Instructions for the chart of accounts (accounts 50, 51, 62, 68 and 90), paragraph 6 of PBU 9/99 and is explained in the letter of the Ministry of Finance of Russia dated February 6, 2015 No. 07-04-06/5027.

If a discount is provided on a product, work or service that has already been sold, then reflect it in accounting depending on when the buyer was rewarded:

• before the end of the year in which the implementation took place;

• after the end of the year in which the implementation took place.

The discount was provided in the same year in which the sale took place. Adjust sales revenue for the period by the amount of the incentive at the time it was granted. In accounting, reflect such transactions as follows.

At the time of sale, before the discount is granted, complete the usual transactions:

Debit 62 Credit 90-1

– revenue from sales is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”

– VAT has been charged (only post if you pay tax and sales are subject to it).

At the time of discount:

Debit 62 Credit 90-1

– revenue from previously shipped goods, works, and services is reversed in the amount of the discount provided.

After issuing an adjustment invoice to the buyer:

Debit 90-3 Credit 68 subaccount “VAT calculations”

– VAT is reversed from the amount of the discount provided.

This procedure is established by paragraphs 6, 6.5 of PBU 9/99.

The discount is provided in periods following the year in which the sale took place. Reflect it as part of other expenses in the current period as of the date of provision (clause 11 of PBU 10/99).

When identifying expenses from previous years in accounting, make the following entry:

Debit 91-2 Credit 62

– losses from previous years associated with the provision of a discount to the buyer (excluding VAT) were identified.

After issuing an adjustment invoice to the buyer:

Debit 68 subaccount “VAT calculations” Credit 62

– VAT is accepted for deduction from the amount of the discount provided.

This procedure is established by paragraph 39 of the Regulations on accounting and reporting, the Instructions for the chart of accounts (account 91), paragraphs 6 and 6.4 of PBU 9/99 and is explained in the letter of the Ministry of Finance of Russia dated February 6, 2015 No. 07-04-06/5027 .

Providing a discount (including in cash), which does not change the price of the goods under the terms of the contract, should be considered as a sale of property.

In accounting, reflect the provision of such a discount in the form of an additional batch of goods with the following entries:

Debit 62 Credit 90-1

– revenue from the sale of a consignment of goods within the discount is reflected (in the amount of the discount);

Debit 90-3 Credit 68 subaccount “VAT calculations”

– VAT has been charged (only post if you pay tax and sales are subject to it);

Debit 90-2 Credit 62

– the amount of the discount provided to the buyer is included in the cost price (excluding VAT).

This order follows from the Instructions for the chart of accounts (accounts 41, 62, 68, 90).

If you provide a discount in cash, then make the following entries in your accounting:

Debit 90-2 (44) Credit 62

– a cash bonus has been awarded to the buyer;

Debit 62 Credit 51

– premium paid to the buyer.

This order follows from the Instructions for the chart of accounts (accounts 51, 62, 68, 90).

Accounting for customer discounts

When customers receive discounts, it's a completely different story.

We must apply IAS 2 Inventories, IAS 16 Property, Plant and Equipment or other related standards.

Both IAS 2 and IAS 16 require that we first measure property, plant and equipment or inventories at their cost, taking into account any discounts.

However, here it is necessary to clarify.

You should examine the reason for receiving the discount.

If you receive a discount as a reduction in the purchase price of inventory, you must deduct it from your expenses.

When discounts offset some selling expenses, these discounts are not deducted from the purchase price but are treated as income.

Another consideration relates to settlement discounts, that is, discounts given for prompt payment. These should not be considered financial gains, but they again reduce the value of inventory.

Example 3: Inventory discounts

A supermarket wants to purchase 1,000 chocolate bars. What is their cost based on the following information:

• Sales price per piece: CU 5
• Discount per 1000 pcs: 10%
• Discount for urgent payment: 2% when paying within 30 days
• Compensation for the cost of printing promotional flyers: 1%

If the supermarket intends to pay within 30 days, it must also reduce the cost of inventory by the amount of the estimated discount.

Reimbursement for flyer printing clearly offsets some business expenses and should therefore be considered revenue rather than inventory cost.

The cost of purchasing inventories is: CU 5. * 1,000 – 5 units * 1,000 * (10% + 2%) = CU4,400

What about inventory received for free?

It depends on the circumstances.

If the government (including government agencies) has donated some inventory to you, then you must apply IAS 20 Accounting for Government Grants and Disclosure of Government Assistance.

If you received some inventory free of charge as a 'gift' with your purchase, then you must apply IAS 2 - that is, value the inventory at cost.

For example, you bought 1,000 pcs. at a price of 2.00 and received 50 pcs. free, then you account for 1,050 units for a total of CU2,000, i.e. at a price of CU1.90.

Some companies record free goods at fair value on the asset side of the balance sheet and report them in profit or loss (as income) on the liability side. However, this approach is not supported by IFRS.

In any case, you should always understand the nature of the transaction and make an appropriate decision when taking into account the discount.

Accounting: bonus

Having provided a bonus, two business transactions must be reflected in accounting:

• discount on previously shipped goods, work performed or services provided;

• sale of goods, works or services against the resulting accounts payable to the buyer.

Reflect the first business transaction in the manner prescribed for reflecting the discount.

On the debt incurred, charge VAT on the advance payment. After all, money that was received earlier cannot be considered payment for goods that have already been shipped. In essence, this is an advance payment (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-07-15/118).

In accounting, reflect the recognition of recovered accounts payable in advance and the sale of goods against this advance with the following entries:

Debit 62 subaccount “Settlements for shipped products” Credit 62 subaccount “Settlements for advances received”

– the amount of the restored debt is recognized as an advance received against a future bonus delivery;

Debit 76 subaccount “Calculations for VAT on advances received” Credit 68 subaccount “Calculations for VAT”

– VAT is charged on the prepayment amount, that is, the recovered debt.

After shipping a bonus shipment of goods, performing an additional amount of work or services, make the following entries:

Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “Calculations for VAT on advances received”

– VAT accrued on prepayment is accepted for deduction;

Debit 62 subaccount “Settlements for shipped goods” Credit 90-1

– revenue from the sale of bonus goods (works, services) is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”

– VAT is charged on proceeds from the sale of bonus goods (works, services);

Debit 90-2 Credit 41 (20)

– the cost of sold bonus goods (work, services) is written off;

Debit 62 subaccount “Settlements for advances received” Credit 62 subaccount “Settlements for shipped goods”

- prepayment has been credited.

Accounting for discounts on goods (services)

Discounts mean a slight reduction in the price fixed in the contract for the goods (products) supplied or services provided. They become reality only when certain conditions are met. Types of discounts:

The following example shows transactions that are relevant when the product has not yet been sold at the time the discount is provided.

Example No. 1. The Computers for Everyone enterprise purchased 20 printers. One of the clauses in the contract with the seller provides for a 2% discount.

• The total cost of the printers is 141,600 rubles. (excluding discount).
• Taking into account the 2% discount: 141,600 · 0.98 = 138,768 rubles.
• VAT = 138,768 · 0.18: 1.18 = 21,168 rub.
• Without VAT: 138,768 – 21,168 = 117,600 rubles.

The following entries must be made in the accounting documents:

Correspondence is made on the basis of:

• primary accounting documents necessary for the sale of goods;
• adjustment invoice provided by the seller.

The cost of purchased products or goods cannot be changed. Therefore, the discount received by the purchasing company should be included in other income. When receiving a discount after posting the goods in accounting, transactions are recorded differently.

Insurance premiums and personal income tax

If an organization has provided a discount, a bonus, paid a bonus, or reduced the debt of a citizen buyer, then the amount of such incentives does not need to be accrued:

• contributions for compulsory pension, social or health insurance (part 1 of article 1, part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ);

• contributions for insurance against accidents and occupational diseases (clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ).

This is due to the fact that the income received by the buyer when providing incentives is not his remuneration within the framework of labor relations or civil contracts.

If an organization has reduced the debt of a citizen-buyer free of charge, that is, without fulfilling any condition, then such an operation is a regular debt forgiveness. Therefore, a person has an income in the amount of incentives. Personal income tax must be withheld from such income. True, under certain conditions this is impossible to do. Then report this to the tax office. All this follows from Article 41, paragraph 1 of Article 210, paragraphs 1 and 3 of Article 224, paragraph 1 of Article 226 of the Tax Code of the Russian Federation, Article 415 of the Civil Code of the Russian Federation. The same conclusion is expressed in the letter of the Federal Tax Service of Russia dated October 11, 2012 No. ED-4-3/17276.

Promotion does not change the price

If the incentive does not change the price, then the income tax basis does not need to be adjusted. Incentives of this kind must be taken into account as part of non-operating expenses in relation to:

• goods - on the basis of subclause 19.1 of clause 1 of Article 265 of the Tax Code of the Russian Federation;

• works, services - on the basis of subparagraph 20 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.

A similar point of view is reflected in letters of the Ministry of Finance of Russia dated July 23, 2013 No. 03-03-06/1/28984, dated December 19, 2012 No. 03-03-06/1/668, dated September 27, 2012 No. 03 -03-06/1/506, dated April 3, 2012 No. 03-03-06/1/175.

When using the accrual method, expenses in the form of incentives provided to the buyer are taken into account when calculating income tax in the reporting (tax) period to which they relate. This is established in Article 272 of the Tax Code of the Russian Federation.

When using the cash method, expenses in the form of incentives provided to the buyer are taken into account when calculating income tax in the reporting (tax) period in which:

• paid the buyer a premium;

• transferred goods provided as a bonus or gift, but only if it was paid to your supplier;

• at the time of debt forgiveness, if a discount is provided that does not reduce the price. All other discounts reduce the price.

This follows from the provisions of paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

Document the provision of incentives to the buyer in a deed.

Incentives for the purchase of food products

Situation: is it possible for a trade organization to take into account when calculating income tax the incentive to the buyer provided for in the contract for the supply of food products, which does not change their price?

Yes, it is possible if the incentive meets the requirements of the Law of December 28, 2009 No. 381-FZ.

This law sets out the rules for trading activities on the territory of Russia. They are effective from February 1, 2010.

According to these rules, an agreement for the supply of food products can only provide for one type of remuneration that is not related to a change in the price of the product. This is a reward to the buyer for purchasing a certain volume of goods. It does not matter how this remuneration is named in the supply agreement: discount, premium, bonus or gift (letter of the Ministry of Finance of Russia dated October 11, 2010 No. 03-03-06/1/643). The main thing is that the following conditions are met:

• the amount of the incentive cannot exceed 10 percent of the cost of the goods purchased by the buyer;

• incentives can be provided only for the supply of products that are not mentioned in the list of socially significant food products approved by Decree of the Government of the Russian Federation of July 15, 2010 No. 530.

This procedure is established by parts 4–6 of Article 9 of the Law of December 28, 2009 No. 381-FZ.

If all the specified conditions are met, then take into account the incentive for the purchase of a certain volume of goods when calculating income tax as part of non-operating expenses (subclause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation).

Otherwise, do not take into account the incentive, since its provision does not meet the requirements of Part 4 of Article 9 of the Law of December 28, 2009 No. 381-FZ. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated April 10, 2015 No. 03-07-11/20448.

Promotion changes price

Accounting for the calculation of income tax using the accrual method depends on when the incentive that changes the price was provided - in the same reporting (tax) period in which the sale took place, or in subsequent ones.

So, if the incentive was provided in the same period, then adjust the basis for calculating income tax in the current reporting (clause 7 of Article 274 of the Tax Code of the Russian Federation).

If a decrease in the price of goods affects the seller’s tax obligations for income tax in past reporting (tax) periods, then you can do one of the following:

• submit updated income tax returns for previous reporting (tax) periods;

• do not submit updated returns, but recalculate the tax base and the amount of tax for the period in which the incentive was provided, and reflect this in the tax return for the same period;

• do not take any measures to adjust the tax base (for example, if the amount of overpayment is insignificant).

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated May 22, 2015 No. 03-03-06/1/29540.

For more information about this, see In what cases you need to file an updated tax return.

As for the cash method, sales income is recognized on it on the date of receipt of money from customers. Accordingly, there will be no need to adjust revenue after the incentive is provided. Even if it is a retro discount, that is, when the price of an already sold product changes. Indeed, in this case, the money received earlier must be reclassified as an advance, and under the cash method it is also taken into account in income. This means that the tax base will not change in any way. This follows from paragraph 2 of Article 273 of the Tax Code of the Russian Federation and is confirmed in the letter of the Federal Tax Service of Russia for the Moscow Region dated October 5, 2006 No. 22-22-I/0460.

The costs associated with providing a premium, bonus or gift to offset price changes should be taken into account in the same way as in a situation where prices do not change.

Income tax and retro discount

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

Reduction 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. The proceeds will be included in the income tax return taking into account the discount provided. If the discount was provided in another quarter, and after submitting the declaration, you need to decide whether it is necessary to submit updated income tax declarations for the period of shipment of the goods. Look: in the quarter of shipment the seller did not make any mistakes - he drew up a declaration taking into account the data that was available at that time. A subsequent change in the price of a product 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 have no complaints. Therefore, if the discount is provided in the same calendar year in which the goods are shipped, then the easiest way is to reduce the revenue in the current income tax return (calculation). Well, what if the product was shipped in one year, and a discount was provided for it in the next? There are two possible accounting methods. Method 1. Submit an updated declaration (calculation) for the period in which the goods were shipped (Article 81 of the Tax Code of the Russian Federation). In this clarification, you must indicate the revenue taking into account the discount provided (of course, excluding 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 that it is labor intensive. And also that such “minus” clarifications often attract unwanted attention from tax authorities. (+) The advantage of this method is that you get an overpayment for the previous period or the underpayment is reduced (which should reduce penalties if you did not pay income tax on time on any return). Method 2. During the period of provision of the retro discount, we reflect it as part of non-operating expenses as a loss of past periods identified in the current reporting (tax) period (Article 54 of the Tax Code of the Russian Federation). (+) The advantages of this method mirror the disadvantages of the first method: less labor costs, less unnecessary attention from inspectors. In addition, the Ministry of Finance does not object to this method of accounting for retrodiscounts.

Note The Ministry of Finance generally proposes to consider the reflection of the retro discount provided by the seller as an adjustment to past periods, similar to the correction of errors in tax accounting (Letters of the Ministry of Finance of Russia dated 06.29.2010 N 03-07-03/110, dated 06.23.2010 N 03-07-11/267 ). One can argue with this, but why? After all, the Ministry of Finance gives us additional opportunities. And everyone can choose the method that they like 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 using the second method - as expenses of the current period.

Adjustment of the cost of goods from the buyer

When choosing a method for reflecting the received retro discount, it is also better for the buyer to ensure that the income tax base is not underestimated. After receiving the retro discount, he needs to change the purchase price of the goods in tax accounting. As a result, it will be necessary to recalculate the cost of goods sold. But when to do this depends on the situation. Situation 1. Products for which a discount has been received have not yet been sold. In this case, the buyer does not have any difficulties. You just need to reduce the cost of their acquisition by the amount of the discount received (Letters of the Ministry of Finance of Russia dated 03/20/2012 N 03-03-06/1/137, dated 01/16/2012 N 03-03-06/1/13). Situation 2. Products for which a discount was received were sold in the same quarter in which the discount was received. This is also a simple situation. The easiest way to reduce direct expenses on your income tax return is the cost of purchasing purchased goods. Some accountants, even in this situation, prefer to register the retro discount as non-operating income, but this will not change the size of the profit base. Situation 3. “Discount” goods were 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 of goods for which a discount was subsequently received . This method is recommended in some of their letters by Moscow tax officials (Letter of the Federal Tax Service of Russia for Moscow dated July 30, 2006 N 19-11/58920). Of course, when submitting an update, they will require payment of both arrears of income tax and penalties (if the update is submitted after the deadline for paying the tax on the primary declaration) (Article 75 of the Tax Code of the Russian Federation). Method 2. Reflect the discount received as income for the current period . Indeed, according to the rules of the Tax Code, method 1 should be applied only when the buyer distorted the data of the previous period (Article 81 of the Tax Code of the Russian Federation). And in our case, the buyer has not yet received the right to a discount during the period of receipt and sale of goods. Consequently, he did not distort the data on the profits of previous periods. This approach was also supported by a specialist from the Ministry of Finance.

From authoritative sources Alexandra Sergeevna Bakhvalova, consultant of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia “Revenues are recognized in the reporting period in which they occurred (Clause 1 of Article 271 of the Tax Code of the Russian Federation). Therefore, if an organization, for example, received a discount in the third quarter on goods purchased in the first quarter and sold in the second quarter, then it has the right to take this amount into account as part of non-operating income in its income tax reporting for 9 months. Moreover, even if, by agreement with the supplier, the discount changes the price of the goods supplied.”

Of course, reflecting the discount received from the seller as income in the current period is both easier and more profitable - you do not have to file updated declarations, nor pay additional taxes and penalties. However, there is no guarantee that inspectors will support this method of accounting during 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 (Subclause 19.1, paragraph 1, Article 265 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated January 16, 2012 N 03-03-06 /1/13). So it is safer to submit clarifications and adjust the cost of the goods from the date of its receipt in your organization. But here it’s up to you to decide exactly what to do.

VAT

In an agreement for the supply of non-food products, the parties can establish a condition: the incentive - a discount, bonus, premium or gift - affects the price of the product or not.

If the incentive does not change the price of goods , then the VAT tax base does not need to be adjusted (clause 2.1 of Article 154 of the Tax Code of the Russian Federation).

When an incentive changes the price of an item , adjust the basis for calculating VAT. To do this, issue an adjustment invoice (subclause 4, clause 3, article 170, clause 13, article 171, clause 10, article 172 of the Tax Code of the Russian Federation).

The amount of VAT on the difference resulting from a decrease in the value of the goods can be deducted (paragraph 3, paragraph 3, Article 168, paragraph 3, paragraph 1 and paragraph 2, Article 169, paragraph 13, Article 171, paragraph 10, Article 172 of the Tax Code of the Russian Federation).

Has the price changed for goods listed on multiple primary invoices? Then you can issue a single adjustment invoice to the same buyer (paragraph 2, subclause 13, clause 5.2, article 169 of the Tax Code of the Russian Federation).

For more information, see:

• How to create and register an adjustment invoice;

• Procedure for issuing an adjustment invoice due to a price change;

• Under what conditions can input VAT be deducted?

In a similar manner, take into account the receipt of incentives for work (services) when calculating VAT.

An example of how to reflect in accounting and taxation the payment of a bonus to the buyer for achieving the volume of purchases established by the contract. According to the terms of the contract, the premium does not change the cost of goods

LLC "Torgovaya" sells goods wholesale. The organization uses the accrual method. Income tax is paid monthly.

On October 5, Hermes entered into a purchase and sale agreement with Alpha LLC for the purchase of a consignment of goods. According to the agreement, if Alpha purchases goods from Hermes in the amount of 1,100,000 rubles. (including VAT - 100,000 rubles), Hermes pays Alpha a bonus in the amount of 30,000 rubles.

On October 15, Alpha purchased a batch of goods from Hermes in the amount of 1,100,000 rubles. (including VAT – 100,000 rubles).

The cost of goods sold by Hermes was 500,000 rubles. In pursuance of the terms of the purchase and sale agreement, on October 22, Hermes transferred a cash bonus in the amount of 30,000 rubles to Alpha.

The accountant made the following entries in the Hermes accounting.

October 15:

Debit 62 Credit 90-1 – 1,100,000 rub. – revenue from the sale of goods is reflected;

Debit 90-2 Credit 41 – 500,000 rub. – the cost of goods sold is written off;

Debit 90-3 Credit 68 subaccount “VAT calculations” – 100,000 rubles. – VAT is charged on sales proceeds.

22 of October:

Debit 90 (44) Credit 62 – 30,000 rub. – a cash premium has been awarded to the buyer.

Since the incentive in the form of a bonus did not lead to a decrease in the price of the product, the VAT tax base is not adjusted.

Debit 62 Credit 51 – 30,000 rub. – premium paid to the buyer.

Providing a bonus does not change the price of the goods, so the Hermes accountant applied the provisions of subclause 19.1 of clause 1 of Article 265 of the Tax Code of the Russian Federation and took into account the bonus in the amount of 30,000 rubles. as part of non-operating expenses.

In October, when calculating income tax, the accountant included:

• included in income – 1,000,000 rubles;
• included in expenses - 530,000 rubles. (RUB 30,000 + RUB 500,000).

An example of how to reflect in accounting and taxation the payment of a bonus to the buyer for achieving the volume of purchases established by the contract. Under the terms of the contract, the premium changes the value of the goods. The bonus is provided after the sale of goods

LLC "Torgovaya" sells goods wholesale. The organization uses the accrual method. Income tax is paid monthly.

On October 5, Hermes entered into a purchase and sale agreement with Alpha LLC for the purchase of a consignment of goods. According to the agreement, if Alpha purchases goods from Hermes in the amount of 1,100,000 rubles. (including VAT - 100,000 rubles), Hermes reduces their cost by 10 percent.

On October 15, Alpha purchased a batch of goods from Hermes in the amount of 1,100,000 rubles. (including VAT – 100,000 rubles).

The cost of goods sold by Hermes was 500,000 rubles. In pursuance of the terms of the purchase and sale agreement, on October 22, Hermes provided Alpha with a discount of 10 percent of the cost of the goods.

The accountant made the following entries in the Hermes accounting.

October 15:

Debit 62 Credit 90-1 – 1,100,000 rub. – revenue from the sale of goods is reflected;

Debit 90-2 Credit 41 – 500,000 rub. – the cost of goods sold is written off;

Debit 90-3 Credit 68 subaccount “VAT calculations” – 100,000 rubles. – VAT is charged on sales proceeds.

22 of October:

Debit 62 Credit 90-1 – 110,000 rub. – revenue from previously shipped goods is reversed (by the amount of the discount provided);

Debit 90-3 Credit 68 subaccount “VAT calculations” – 10,000 rubles. – VAT is reversed from the amount of the discount provided (based on the adjustment invoice).

Since the incentive in the form of a bonus led to a decrease in the price of the product, the tax base for income tax is adjusted in the current reporting period by the amount of the incentive.

In October, when calculating income tax, the accountant included:

• included in income – 900,000 rubles;
• included in expenses - 500,000 rubles.

When supplying food products, the contract may contain a provision for remuneration (bonus) for achieving a certain volume of purchases. The amount of such remuneration should not exceed 10 percent of the price of the purchased goods. This type of incentive does not change the price of goods, regardless of the terms of the contract. This procedure follows from the provisions of paragraph 4 of Article 9 of the Law of December 28, 2009 No. 381-FZ. Having provided remuneration for the volume of purchase, the VAT tax base does not need to be adjusted. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated September 18, 2013 No. 03-07-09/38617.

Situation: should the seller adjust the VAT base if he paid remuneration to a citizen who purchased the goods at retail?

Yes, I should.

In this case, the remuneration paid changes the price of goods sold at retail, even if the contract contains a condition to the contrary.

The fact is that when an organization provides citizens with discounts, bonuses, bonuses, gifts, trading at retail, the provisions of paragraph 2.1 of Article 154 of the Tax Code of the Russian Federation do not apply. This rule should be applied only to wholesale trade, when a contract for the supply of goods is concluded with buyers. Similar clarifications are in the letter of the Ministry of Finance of Russia dated July 11, 2013 No. 03-07-11/26921.

Moreover, according to the logic of the Ministry of Finance of Russia, in the retail trade of food products, the norm of paragraph 4 of Article 9 of Law No. 381-FZ of December 28, 2009 also does not apply. After all, it regulates wholesale supplies.

Consequently, the incentive provided to a citizen changes the price of goods sold to him at retail, regardless of whether these goods are food or non-food. These conclusions are contained in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 7, 2012 No. 11637/11 and dated December 22, 2009 No. 11175/09.

That is, in any case, in a situation where an organization pays a remuneration to a citizen-buyer, the initial price of the product changes. Therefore, the VAT tax base will have to be adjusted for the amount of such incentive by drawing up an adjustment invoice. Draw up such a document in one copy, for yourself. After all, citizens who are not engaged in entrepreneurial activities do not pay VAT and therefore simply will not be able to take advantage of the right to deduction. The amount of VAT on the difference resulting from a decrease in the value of the goods can be deducted. All this follows from paragraph 1 of Article 143, paragraph 3 of paragraph 3 of Article 168, paragraph 3 of paragraph 1 and paragraph 2 of Article 169, subparagraph 4 of paragraph 3 of Article 170, paragraph 13 of Article 171, paragraph 10 of Article 172 of the Tax Code of the Russian Federation.

General Audit Department on the issue of reflecting discounts received by the buyer from the supplier

Answer In our answer we assume that the Organization is the buyer and receives an appropriate discount from the supplier.

In accordance with Article 506 of the Civil Code of the Russian Federation under the supply contract

The supplier-seller engaged in business activities undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, home and other similar use.

Paragraph 4 of Article 421 of the Civil Code of the Russian Federation establishes that the terms of the agreement are determined at the discretion of the parties,

except in cases where the content of the relevant condition is prescribed by law or other legal acts (Article 422).

In the situation under consideration, the supply agreement provides for the payment of a cash bonus to the buyer for the purchase of a certain volume of goods, which does not contradict the norms of the civil legislation of the Russian Federation.

In accordance with paragraph 2 of PBU 10/99[1], an organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners).

Clause 6 of PBU 10/99 provides that expenses for ordinary activities

are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in cash and other forms or the amount of accounts payable (taking into account the provisions of paragraph 3 of these Regulations).

If payment covers only part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of payment and accounts payable (in the part not covered by payment).

Based on clause 6.5 of PBU 10/99, the value

payment and (or)
accounts payable is determined taking into account all discounts (discounts) provided to the organization in accordance with the agreement.
From the given norms of the Ministry of Finance of the Russian Federation in

Recommendations for audit organizations, individual auditors, auditors on conducting an audit of the annual financial statements of organizations for 2014 (Appendix to the letter of the Ministry of Finance of Russia dated 02/06/2015 No. 07-04-06/5027)
on certain issues of preparing financial statements makes the following conclusion
:

«Recognition of discounts when recording expenses.

According to PBU 10/99, expenses are determined taking into account all discounts provided to the organization under the agreement.

Based on this, if the contract provides for the seller to provide the buyer (customer) with a discount, then the buyer (customer) recognizes the costs of such an agreement in the amount minus the discount provided for in the contract ( except for the case where the buyer (customer) is unable (or does not intend) to comply conditions for receiving a discount

). In this case, all discounts are taken into account, regardless of the form of their provision (refund of funds to the buyer, free provision of goods, etc.).”

Thus, according to the Ministry of Finance of the Russian Federation, in the buyer’s financial statements, expenses are reflected minus the discount provided by the supplier

(including premiums provided by the supplier for fulfilling the conditions stipulated by the supply agreement).

Accordingly, according to the Ministry of Finance of the Russian Federation, the total amount of the premium received by the buyer is not reflected in the line “Other income” of the Statement of Financial Results, but reduces the amount reflected in the line “Cost” of the Statement of Financial Results.

That is, according to the Ministry of Finance of the Russian Federation, the discount provided to the buyer can be taken into account by him already at the stage of acceptance of the goods, that is, the buyer recognizes the costs under the contract minus the discount. However, this accounting treatment may not apply if the buyer does not intend or is unable to comply with the conditions for receiving a discount.

By virtue of paragraph 5 of PBU 5/01, inventories are accepted for accounting at actual cost.

In accordance with paragraph 6 of PBU 5/01, the actual costs of acquiring inventories include, in particular, amounts paid in accordance with the contract to the supplier (seller).

Clause 225 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, in cases of provision of various discounts by supplier organizations to organizations purchasing goods

s in non-trading organizations
are accounted for at actual cost (according to the purchase price).
In this case, the purchase price of a product is considered to be
the actual amount of money (or its equivalent) paid for this product, that is, minus the discount provided.
According to paragraph 12 of PBU 5/01, the actual cost of inventories, in which they are accepted for accounting, is not subject to change,

except in cases established by the legislation of the Russian Federation.

The totality of the above rules regulating the recording of transactions for the acquisition of material and production goods, in our opinion, indicates that the goods are accepted for accounting taking into account the discount that is provided at the time of purchase of the goods (i.e. the supplier is paid the cost of the goods taking into account discounts). Moreover, if a discount is provided later and depends on the fulfillment of certain conditions, then the cost of the goods at which it was accepted for accounting is not recalculated.

In addition, as stated above, according to the norms of PBU 10/99, expenses are taken into account in an amount calculated in monetary terms equal to the amount of payment in cash and other forms or the amount of accounts payable.

In accordance with clause 6.1 of PBU 10/99, the amount of payment and (or) accounts payable is determined based on the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty

. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines expenses in relation to similar inventories and other valuables, works, services is accepted. or providing for temporary use (temporary possession and use) of similar assets.

In this case, paragraph 16 of PBU 10/99 establishes the moment of recognition of expenses in accounting. One of the conditions for recognizing an expense is the condition that the amount of the expense can be determined.

Accordingly, it is logical to assume that the procedure for determining expenses, taking into account all discounts (premiums), relates to the period of recognition of the expense in accounting.

Based on the above, in our opinion, it is logical to reflect the discounts received by the buyer from the supplier as a decrease in expense in the form of the cost of the goods, if the period in which the expense is reflected coincides with the period of the discount.

However, in practice, situations often arise when bonuses are paid to customers later (after the end of the period in which the expense from the sale of the relevant product was reflected). In this case, reflecting the expense taking into account a possible future premium, in our opinion, is advisable only if the purchasing organization has confidence that the conditions for receiving a discount will be met and the discount will be provided.

In the absence of such certainty, the expense is reflected as the cost of the goods without taking into account the discount.

.
Accordingly, the amount of the discount subsequently received by the purchasing organization is reflected in income.
Thus, in accordance with paragraphs 7, 10.6 and 16 of PBU 9/99, a premium for fulfilling certain conditions of the supply agreement, which does not change the cost of goods, is recognized by the purchasing organization as part of other income

on the date of receipt of the notification or other document confirming the organization’s right to receive the bonus.

Summarizing the above, we can draw the following conclusion.

Considering that most often a discount (premium), which does not change the cost of the goods in accordance with the terms of the supply contract, is provided in subsequent reporting periods when certain indicators are achieved, it is not possible to talk about the certainty of its receipt at the time of receipt of the goods. In this regard, in our opinion, such a discount is not reflected in the cost of the purchased goods (does not reduce the cost of its acquisition), but is included in other income on the date of receipt of the corresponding notification from the supplier.

At the same time, if the Organization at the time of receipt of goods from the supplier is confident that the discount will be received, it has the right to choose the option of reflecting this discount proposed by the Ministry of Finance of the Russian Federation.

Please note that no matter how the Organization chooses to reflect bonuses (discounts) received from the supplier in accounting, it must be enshrined in the accounting policy for accounting purposes.

College of Tax Consultants, October 08, 2015

[1] PBU 10/99 “Expenses of the organization”, approved by Order of the Ministry of Finance of the Russian Federation dated 05/06/99 No. 33n

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simplified tax system

Organizations that pay a single tax on income do not take into account expenses, including incentives provided to customers, when calculating it (Clause 1, Article 346.18 of the Tax Code of the Russian Federation).

For organizations that have chosen such an object of taxation as income reduced by the amount of expenses, the list of expenses taken into account when calculating the tax base is limited by Article 346.16 of the Tax Code of the Russian Federation. The costs of paying or providing customers with appropriate incentives - discounts, bonuses, bonuses or gifts - are not included in this list.

When selling goods at discounts, include in income the amounts actually received from customers, that is, minus the discounts provided. This follows from paragraph 1 of Article 346.15, paragraph 1 of Article 249 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated March 11, 2013 No. 03-11-06/2/7121.

OSNO and UTII

As a rule, it is always possible to determine what type of activity the incentives provided to customers relate to. Therefore, if an organization applies a general taxation system and pays UTII, incentives provided to customers within the framework of activities transferred to UTII and activities on the general taxation system must be taken into account separately for the purpose of calculating income tax and VAT (clause 9 of Article 274, clause 7 of article 346.26 and clauses 4, 4.1 of article 170 of the Tax Code of the Russian Federation).

Incentives - discounts, bonuses, premiums or gifts that an organization provides to customers as part of its activities under the general taxation system - subject to the conditions for their recognition in the tax base, can increase expenses.

Do not take into account incentives that are provided to the buyer as part of activities transferred to UTII for tax purposes (clause 1 of Article 346.29 of the Tax Code of the Russian Federation).