Apartments for rent 

Retro bonuses: The VAT tax consequences of the buyer depend on the decision made by the seller. Bonus agreement How to calculate the amount of bonuses in a supply agreement

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

The terms we have named have many analogies: “retrospective discount”, “retrospective bonus”, “rebate” (more typical for world practice), “extra-premium”, etc., in essence, denote a kind of “encouragement” that comes from the seller within the scope of the deal. The unkind to the tongue prefer to call retro bonuses "legalized kickbacks."

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

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

For example, buying two, not one pizza - there is a certain condition under which the buyer will receive a gift from the seller in the form of a third pizza, which is a kind of "premium". Sounds ridiculous at first glance, but Tax authorities operate with precisely this logic when they evaluate economic activity firms. As a matter of fact, accounting for retrospective bonuses and discounts is based on this understanding of things.

    retrospective discount- a condition of the supply contract that affects the price change;

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

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

Let's write down some of the most common cases. Let's start with retro discounts:

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

    D41 (15) K60

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

    D 19 K 60

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

    D 90-2 K 41 (15)

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

    D 19 K 60

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

    D 60 K 91-1

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:

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

Next, consider the options for posting retro bonuses

Use wiring:

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

    D 19 K 60 (if VAT on credited bonus goods is taken into account);

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

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

Here we also take as a basis the most popular situations that seller's accountants have to face:

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

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

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

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

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

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

To account for retro discounts, use:

    D 62 (50) K 90-1 (if the sale proceeds are reflected, taking into account the discount);

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

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

    D 62 K 90-1 (if the proceeds from the sale of a consignment of goods are reflected as part of the discount);

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

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

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

    D 62 K 62 (if the amount of the recovered debt is recognized as an advance received on account of a future bonus delivery);

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

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

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

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

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

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

Summing up

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

As soon as this happens, it will soon be possible to expect a correction of their reflection in accounting. No wonder they say that until an object is given a name, it exists on its own, but as soon as it receives a name, it loses its essence. Lyrics... But with a grain of truth. While we are working like this, the Federal Tax Service is satisfied with everything.

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

clarification

Retro discounts (Retro bonuses) are provided for the volumes of purchases made in the past period, that is, retrospectively. That is why they are called retro-discounts or retrobonuses.

Example

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

Retro discount can be provided in several ways:

1) a decrease in the buyer's debt to pay for the goods by the amount of the retro-discount;

2) payment of a monetary premium to the buyer;

3) by offsetting a retro-discount against payment for the next batch of goods.

What is a retro bonus and how to calculate it correctly

Taxation of a retro discount

VAT for retro-discounts is regulated by clause 2.1 of Art. 154 of the Tax Code of the Russian Federation, which was introduced by the Federal Law of 04/05/2013 N 39-FZ:

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

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

Corporate income tax

The amount of the provided retro-discount is taken into account by the seller in non-operating expenses (clause 19.1, clause 1, article 265, clause 3, clause 7, article 272 of the Tax Code of the Russian Federation). The Ministry of Finance agrees with this - letters dated 08.26.2016 N 03-03-07 / 49936, dated 04.10.2015 N 03-07-11 / 20448, dated 12.19.2012 N 03-03-06 / 1/668.

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

The term "retro discount" is found in court decisions:

Determination of the Supreme Court of the Russian Federation No. 308-KG15-19017 dated June 22, 2016 in case No. A32-9413/2014: “Thus, the supplier (company) provided the buyer with a reward in the form retro discounts and gave him a reversal (adjustment) invoice indicating the reduced price of the delivered goods.

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

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

Additionally

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

An agreement is an agreement between two or more persons to establish, change or terminate civil rights and obligations.

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

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

An enterprise is a property complex used for entrepreneurial activities.

Bonus- in marketing, additional remuneration, encouragement, allowance, premium.

Retro Discount: Tax Consequences for the Parties

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

What is a retro bonus?

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

There are 3 main options for paying out retro bonuses:

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

The most common and simplest in terms of trade management and accounting is the supply of bonus goods. However, please note that the supply of goods for free leads to VAT liability for the manufacturer and gross income for the recipient.

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

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

To avoid tax audits, difficulties in relationships, it is necessary:

  • competently draw up a contract for the receipt of merchandising services;
  • develop and approve a plan for conducting marketing campaign, within which there will be payments of retro bonuses;
  • provide for the presence of marketing reports of the contractor, behind which the amount of work performed is clearly visible, and not just "pro forma".
  • in the formulation of the obligation to pay a bonus, it is better to use the concept of “payment for services rendered” than “payment of bonuses”.

Bonus - as a percentage of the sales volume

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

Option as a bonus

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

Retro bonus price reduction

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

A negative invoice is used to issue a retro discount. Now it has become even easier with this, the negative invoice has been legalized since October 01, 2011. Now, when the cost of goods received earlier changes, the seller will have to issue an adjustment invoice ( the federal law dated 07/19/2011 No. 245-FZ supplemented clause 3 of Art. 168 of the Tax Code of the Russian Federation). I note that in order to change the price in this way, a contract, agreement, other primary document confirming the consent (fact of notification) of the buyer to change the cost of shipped goods (work performed, services rendered) will be required.

Something as a result

Summing up, we can say that in general, a retro bonus, or better use the correct term "rebate", is effective tool strengthening market presence for all market participants, but at the same time, providing a rebate can cause difficulties and extra work in accounting, the accounting of which requires increased attention and diligence from the accountant.

Retro bonuses are classified according to several criteria:

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

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

Thus, distributors cooperating with "networkers" are obliged to adapt to their requirements. At the same time, conditions can often change, sometimes even “backdating”. Multi-vendor distributors are forced to take into account the rules for accruing retro bonuses set by each of the manufacturers. In addition, it is important to take into account that the market, especially the regional one, is very dynamic. And this may lead to the need for a gradual change in the rules for calculating bonuses in order to implement the most competent product promotion policy.

Consider a few nuances that may arise when calculating retro bonuses:

  • List of item or item groups. Exceptions - the list of products that are subject to the bonus can vary from one specific product to the entire stock list. There are options for providing retro bonuses for a list of goods, for certain groups of equipment, for “everything except ...” and others;
  • Accounting for the quantity in pieces / packages or depending on the weight / volume / displacement - the quantity of goods can be taken into account both in the main unit of measurement and in an accompanying unit - liters, tons, etc.;
  • Accounting for returns - for greater accuracy, it may be necessary, in addition to accounting for deliveries, to also account for returns;
  • Basis for calculation - should the book price include VAT? In cases of settlements with non-residents, what is the basis for the settlement of delivery terms: EXW, FOB, DAP?
  • Ability to manually adjust - should the accounting system make a preliminary calculation with the ability to adjust the results manually? The calculation of the counterparty of the company may differ for various reasons, which must be taken into account in a timely manner;
  • Sales program fulfillment – ​​is there a bonus fulfillment program? For example, with sales volumes up to 1 million rubles - a bonus of 5% of the volume, from 1 million rubles to 1.5 million rubles - 7%, and the rates apply only to the corresponding range of sales. The opposite option is to provide the maximum rate immediately for the entire volume sold;
  • Retro bonus or retro discount? A retro bonus can be replaced by a retro discount when the program completed in the reporting period affects the price of the next period.

What are retro bonuses, what are their essence and methods of calculation + how to issue them

Marketing

What is a retro bonus in trading? Sample retro bonus. Calculation of retro bonuses. Retro bonus is...

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

What is it and how does it work

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

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

Bonus items as retro bonuses

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

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


Related videos

Legal registration

A retro bonus is, first of all, the relationship that arises between two parties for the purpose of paying bonus obligations of one party to the other. Therefore, the fact of legally correct registration of such relations is important.

In legal practice, bonuses are rewards that are paid to a party as a result of the provision of certain services by it. It would be more correct, in order to significantly simplify tax accounting, not to tie such transactions to the main sales contract, but to formalize them as separate eligible contracts.

Practice

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

Calculation

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


The practice of price reduction in retro bonus relationships

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

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

Accounting for bonuses in accounting

Since October 1, 2011, such accounts have been fully legalized, and their use is legal and permitted by law. The mechanism for issuing a discount is simple: to begin with, the seller of goods draws up a corrective invoice. The second main condition is the fact of notification of the recipient about the price reduction, documentary confirmation of his consent to the implementation of this operation. Only if there are two of the above grounds, the seller has the right to issue a retro discount as a special type of retro bonuses.

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

The letter provides clarifications on the application of the Law on Trade in the new edition.

Entry into force of the law

From Law No. 273-FZ, which amended the Law on Trade, subject to the provisions of Art. 422 of the Civil Code of the Russian Federation (agreement and law) it follows that the terms of contracts related to the implementation of the Law on Trade must be brought into line with the new requirements of the Law before January 1, 2017.

After this date, the terms of contracts that will be contrary to the Law on Trade (as amended by Law No. 273-FZ) will not be able to regulate the relationship of the parties to the contract.

The effect of the law on the circle of persons

Article 1 of the Law on Trade was supplemented with Part 6, stating that antimonopoly rules, requirements, prohibitions also apply to the actions and inaction of persons included in the same group of persons with an economic entity in accordance with the Law on Protection of Competition.

The concept of a group of persons and the signs by which persons are included in it are given in Art. 9 of said law.

The concept of "Trade network"

The new edition of the Law on Trade provides a new concept of a trading network.

It has been brought into line with the conceptual apparatus of the Law on Protection of Competition.

Trade network - a combination of two or more retail facilities that legally belong to an economic entity or several economic entities that are part of the same group of persons in accordance with the Law on Protection of Competition, or a combination of two or more retail facilities that are used under a single commercial designation or other means of personalization.

Previously, the concept of a trading network assumed a set of two or more retail facilities that are under common management, or a set of two or more retail facilities that are used under a single commercial designation or other means of individualization.

Services for the promotion of goods

The new edition of the Law on Trade defines the concept of services for the promotion of goods, which include services provided to suppliers of food products in retail chains in order to promote food products, including by:

  • advertising of food products;
  • special display of goods;
  • consumer demand research;
  • preparation of reports containing information on such goods;
  • implementation of other activities aimed at the promotion of food products.

Given the last paragraph, the list is open. Other similar services may include services that are similar in essence to services for the preparation of goods, processing, packaging of these goods, services for the promotion of goods.

Access to information about the conditions for selecting counterparties

In the new edition of Parts 1 and 2 of Art. 9 of the Law on Trade stipulates that the trading network must provide suppliers with information on the procedure for selecting counterparties and on the essential terms of supply contracts only by posting it on their website on the Internet.

From these provisions, the alternative possibility of providing such information in the form of a response free of charge within 14 days from the date of receipt of the relevant request is excluded.

Total remuneration

Part 4 of Art. 9 of the Law on Trade stipulates that the total amount of remuneration paid to the trading network is not more than 5 percent of the price of purchased food products.

This rule contains two components:

  • remuneration for the purchase of a certain amount of food products;
  • payment for the provision of services for the promotion of goods, logistics services, services for the preparation, processing, packaging of these goods.

Therefore, the total amount of all payments - for remuneration for the purchase of a certain number of goods and for the provision of services for their promotion, etc. – should not exceed 5 percent of the price.

If each specific service is identical for all providers, that is, they have the same content and scope of actions, then the distribution network will incur equal costs. If in this case the network sets the price of the contract for the provision of services for the promotion of goods as a percentage of the turnover, this will lead to the establishment of different prices for the same service for different suppliers - the FAS RF will consider this as a violation of the Law on Trade.

LETTER FAS RF dated 05.09.2016 No. AK/60976/16
“Clarifications of the FAS Russia on some issues of application of the Federal Law of December 28, 2009 No. 381-FZ “On the Fundamentals of State Regulation trading activities in Russian Federation"as amended by Federal Law No. 273-FZ dated July 3, 2016"

The document is included in the ATP "Consultant Plus"

Retailers have decided not to wait for amendments to the Trade Law, which could seriously limit their ability to collect bonuses from suppliers. Alternatively, the Association of Companies retail(AKORT) proposes to develop a mechanism for providing discounts for food supplies to retail chains. Now the Federal Antimonopoly Service (FAS) sometimes regards discounts as discrimination against other market participants or even collusion.
AKORT proposes to fix the use of discounts when concluding a supply contract in the Code of Good Practices. This initiative was discussed last week at a specially created working group under the FAS, one of the meeting participants told Kommersant. The FAS confirmed that the meeting was held on January 28.
In the materials for the meeting of the working group (Kommersant has it), it is explained that the discount should be provided directly in the contract, that is, it should be indicated before the first delivery and apply to the price of the entire batch. At the same time, it is noted that it should not be related to the fulfillment of the terms of the contract and cannot be the result of the provision of services, and it is necessary to fix its size and grounds for provision in the contract.
The amendments to the second reading of the draft law on changing the law "On Trade", which were prepared by the Ministry of Industry and Trade, also contain a provision that, by agreement of the parties, food supplies may include discounts. Their introduction in case of refusal of retrobonuses (remuneration for the volume of purchases) will allow redistributing the burden of value added tax (VAT) between the supplier and the retailer, but the amount of tax paid to the budget will not change, the authors of the initiative believe.
In May, the State Duma adopted in the first reading amendments to the law "On Trade", which provide for a reduction in the allowable amount of aggregate payments to networks from suppliers to 3% (now only a retrobonus is 10%) and a reduction in the payment terms for delivered products to 5-35 days, depending on shelf life of products (instead of today's 10-45 days).
Suppliers can still provide discounts to chains, however, market participants are faced with the fact that the territorial bodies of the Federal Antimonopoly Service sometimes perceive this as discrimination, since the discount is not provided to all retailers, explains Ilya Lomakin-Rumyantsev, head of AKORT. There were cases when the regional departments of the Federal Antimonopoly Service fined both the supplier and the network for providing and accepting discounts, regarding this as a collusion, says one of the market participants.
Replacing bonuses with discounts will make the relationship system more transparent supplier-trade network, as well as simplify the bureaucratic procedures that accompany deliveries, says the director of external relations Dixy Group Ekaterina Kumanina. “Giving a discount on a certain volume of products, manufacturers will be able to manage their sales more effectively,” explains X5 Retail Group (Pyaterochka, Perekrestok, Karusel chains). The transition to the discount system will not require renegotiation of existing contracts, since the discount, like the price, is fixed in supplementary agreements to supply contracts, the retailer's representative adds.
However, one of the major manufacturers is sure that the chains are simply preparing for the entry into force of the new edition of the law "On Trade" and, in fact, want to return to bonus practices. Dmitry Leonov, deputy chairman of the board of Rusprodsoyuz, fears that if the price is “cleared” from the payments for real or pseudo-services to networks already included in it and consists of the cost and margin of the supplier, then the provision of unlimited additional discounts from such a price will make the supply of goods unprofitable - minus.

If discounts are divided into different categories (for example, by analogy with the bonuses that retailers received from suppliers before the adoption of the law "On Trade" - for the volume of purchases, when expanding the territory of supply, seasonal, promotional, category, etc.), that is, the risk of summing up different categories of discounts without limiting its final value, argues Mr. Leonov. Soyuzmolok believes that suppliers and chains should first agree on a mechanism for providing discounts on goods and then send it to the Federal Antimonopoly Service.

What is a retro bonus?
The term "retro-bonus" (see "bonus" in the marketer's dictionary) is used mainly in Russia, while in the world practice the term "rebate" (rebate) is used for such payments.
There are 3 main options for paying out retro bonuses:
- cash payment - a refund of part of the purchase price;
— delivery of goods free of charge;
- option.
The most common and simplest in terms of trade management and accounting is the supply of bonus goods. However, please note that the supply of goods for free leads to VAT liability for the manufacturer and gross income for the recipient.
Bonuses are legally formalized as a reward based on the results of the provision of services, for example, marketing services for collecting information, services for distributing marketing information, services for conducting promotional events, trade marketing, merchandising, i.e. on the fact of providing reports on the promotion and display of goods. From the point of view of the need to simplify tax accounting, I propose not to link the provision of retro bonuses with contracts for the sale of products.
This is also true for a retro-bonus paid to a retail operator, with which the manufacturer does not directly have an agreement on the supply of products (delivery is carried out through an intermediary - a distributor).
To avoid tax audits, difficulties in relationships, it is necessary:
- competently draw up a contract for the receipt of merchandising services;
— develop and approve a plan for conducting a marketing campaign, within the framework of which there will be payments of retro bonuses;
- provide for the presence of the contractor's marketing reports, behind which the amount of work performed is clearly visible, and not just "pro forma".
- in the formulation of the obligation to pay a bonus, it is better to use the concept of “payment for services rendered” than “payment of bonuses”.

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

Option as a bonus
As a retro bonus, the supplier can provide the buyer with an option - a bonus right, but not the client's obligation, to make a purchase of goods over a certain period of time at a special bonus price.

Retro bonus price reduction
And if you still need to adjust the price of the previously shipped goods downward by the value of the retro bonus?

It looks like such a bonus as a discount to the price of goods, provided after the tax period, for the selected volume of goods or assortment.

How to get this discount?
A negative invoice is used to issue a retro discount. Now it has become even easier with this, the negative invoice has been legalized since October 01, 2011. Now, when the cost of goods received earlier changes, the seller will have to issue an adjustment invoice (Federal Law No. 245-FZ of July 19, 2011 supplemented clause 3 of article 168 of the Tax Code of the Russian Federation). I note that in order to change the price in this way, a contract, agreement, other primary document confirming the consent (fact of notification) of the buyer to change the cost of shipped goods (work performed, services rendered) will be required.

Always yours, B&M Crew

Renaissance Credit, one of the leaders in consumer lending in Russia, launches the Renaissance Credit BonusBack loyalty program based on the BonusBack bonus system developed by RapidSoft.

The Renaissance Credit BonusBack program enables bank cardholders to accumulate bonuses that can later be used when making purchases at points of sale of program partners.

From each transaction for payment for goods and services, the participant will be credited to the bonus account with 1% of the purchase price in the form of bonuses, and under the terms of special promotions held by the bank and program partners - up to 20%. Accumulated bonuses can later be exchanged for a discount, the amount of which is determined by the cardholder himself when paying for goods or services at partner points of sale.

“In our country, the level of financial literacy of the population has increased significantly over the past few years. And today, when choosing a credit card, consumers are increasingly looking at additional options that make it a more profitable payment instrument compared to cash. Our loyalty program "Renaissance Credit BonusBack" allows customers to receive an attractive reward for using the card - a discount of up to 99% from program partners, for example, when buying electronics or when paying at fast food restaurants. We expect that this will encourage our cardholders to use them more often when making daily purchases, which will increase customer loyalty both to the card and to the bank as a whole,- commented Vladislav Verbin, Senior Vice President for Development of Credit Banking Products, Renaissance Credit. - The Renaissance Credit BonusBack program is an important project that contributes to the development of the bank's card business and is aimed at popularizing non-cash payments among our customers.”

The developer of the Renaissance Credit BonusBack loyalty program automation solution, which includes a bonus points processing system and information technology interaction with partners, was RapidSoft, which has extensive experience in implementing such projects in banking, insurance, retail and other industries.

Renaissance Credit became one of the first banks to partner with the BonusBack bonus system, which means that its customers will be the first to appreciate the benefits of bonuses when making purchases with bank cards. It is important that we not only automated the bank's loyalty program on a turnkey basis, but also provided a ready-made network for debiting bonuses. Already today, bank customers can spend bonuses and participate in promotions of BonusBack retail partners, the number of which is growing”,- said CEO by RapidSoft Roman Vasilyan.

More detailed information about the Renaissance Credit BonusBack loyalty program, the list of cards participating in the program, the list of partners, the description and conditions of promotions can be found on the official website: http://bonusback.rencredit.ru/

All news

Additional agreement to the supply agreement on the payment of a monetary premium to the buyer (sample filling)

ADDITIONAL AGREEMENT N 1 TO THE DELIVERY CONTRACT

In order to encourage the buyer to purchase products from a particular seller, by this agreement, the parties to the supply agreement N ____ dated ____________ 2007 agreed on the following:

when the buyer purchases the seller's products for an amount exceeding ___________________ rubles within one calendar month, the seller pays the buyer a cash bonus (bonus), which is ____% of the cost of the goods purchased for the specified period.

Cash premium (bonus) is paid by transfer Money to the buyer's settlement account or by offsetting similar counterclaims of the parties, in other ways provided for by applicable law, within ______ days from the end of the reporting month.

The discount provided for by this agreement is provided on the basis of an act for the provision of a premium (bonus) signed by both parties.

This supplementary agreement is made in two copies, one for each of the parties, and is an integral part of the supply contract No. ____ dated _____________ 2007. The supplementary agreement comes into force from the moment it is signed by both parties.

Supplier Buyer —————— ——————

Topics: Agreement | Civil law

Hello! In this article, we will talk about retro bonuses.

Today you will learn:

  1. Definition of a retro bonus and their examples.
  2. For what purpose are they used.
  3. How to register retro bonuses in the book. accounting.

Example. Under the terms of the contract, goods for 5 million rubles are purchased from the supplier. In total, we spent 150,000 rubles on logistics services, work with goods. In this situation, the maximum bonus amount can be 250,000 rubles. This is 5% of 5 million rubles. 200,000 are compensated for services, 50,000 for goods.

Goods as a bonus

We have already noted that this is the most common type of bonuses. Usually in this case, the goods are delivered without requiring payment. But in this situation, there are tax liabilities for VAT for the one who produced or sold the goods, as well as for the gross income of the one who received them.

To avoid problems, you need to do the following:

  • The contract should be drawn up taking into account all the subtleties of a legal nature;
  • All transactions must be confirmed by official documents;
  • The scope of work for which the bonus is accrued is also certified by documents;
  • At the time of bonus payment, apply the concept of "payment for services that were provided", and not any other.

Bonus as % of the volume of goods

If the bonus is planned to be paid in this form, then all the conditions for its accrual must be specified in the contract. At the same time, accounting specialists are very wary of such contracts.

The contract immediately mentions that the price of the goods includes a bonus that will be paid as soon as a certain volume of purchases is reached. It also provides for notification and agreement by the parties of the moment when bonuses will begin to accrue.

The notification is signed by both parties, which means that the amount of the bonus and the date of its payment have been agreed.

How to apply in accounting and tax accounting

Registration of retro bonuses in financial statements currently provokes serious disputes between all market participants. Even accounting professionals note that keeping records of these transactions is difficult. The most common question is the procedure for paying from those bonuses that the distributor received.

It happens that suppliers calculate bonuses, immediately increasing them by% VAT. But such a condition simply causes a storm of discontent - suppliers simply cannot return the money in such an amount.

According to experts, the procedure for taxing bonuses will also depend on what particular product is supplied - food or non-food.

If food products, then there are some restrictions. For example, according to the laws of the Russian Federation, if a food product and its price already includes VAT, then the bonus is calculated based on the cost with VAT.

Retro bonus and price reduction

Despite the fact that the retro bonus is formalized in an agreement with the prices of goods that are provided to the recipient immediately. There are situations when they may be subject to revision.

Example. This can happen if the transaction was concluded during the tax period, and a discount was made on the goods that will be shipped after this time.

But before using this option of bonuses, you need to figure out what subtleties there are in the accounting for this discount. It may even be worth consulting with experts on this issue.

In accounting, such a discount is issued using a negative invoice. This procedure has been completely legal since 2011.

The mechanism here is simple: the seller draws up an adjustment invoice. The recipient of the bonus is then notified that the price has been reduced. The recipient agrees to this in writing.

Only if both of these conditions are met, the seller can issue this discount as a type of bonus.

Options for reflection in accounting

The most commonly used option is the one when retro bonuses are paid to or on the financial result obtained by the enterprise. Other suppliers, on the contrary, attribute bonuses to other expenses of the company, and reflect data on payment transactions on special accounts using accounting entries.

Conclusion

A retro bonus is a tool that can open up broad prospects for suppliers of goods and those who produce these goods. Motivation is a serious factor, and waiting for motivation in general can work wonders. But be as careful as possible when preparing documents and reporting on retro bonuses.

If the slightest mistake is made, this can lead to problems with the law.

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

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

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

The meaning of retro bonuses

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

  • manufacturer;
  • distributor;
  • retailer.

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

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

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

The seller was able to sell a sufficient amount of goods or get a certain amount for it, which means that he has the right to return part of the funds, receive additional product, providing a free service, providing a discount.

The bonus premium is given from the top down - by manufacturers to suppliers or distributors to retailers. Thus, distributors may be in the position of both receiving and providing retro bonuses.

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

Retro Bonus Features

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

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

For what they can provide a retro bonus

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

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

Types of retro bonus reward

Fairly earned by the supplier or distributor retail chains a retro bonus can be received in various forms, pre-fixed in the text of the concluded agreement or additional financial agreements.

There are several main options for providing retro bonuses:

  1. Monetary equivalent. The counterparty, as it were, receives back a part of the amount received by him for the goods delivered or sold to the final consumer. In this case, additional conditions are stipulated:
    • the time during which the goods are sold and, accordingly, bonuses are paid;
    • the amount or amount upon reaching which remuneration is due;
    • cashback percentage.
  2. Preferential purchase price. The distributor or seller gets the right to purchase goods at a more favorable price for themselves, on special conditions, which are necessarily documented. Such a bonus is usually valid for a limited time.
  3. Additional item supplied free of charge. This is a convenient and easy to use retrospective discount method. An important point that needs to be taken into account is the arising VAT obligations of the distributor and the need to account for the gross income of the recipient.
  4. Preferential or free delivery of goods. This bonus service also provides for additional tax liabilities for both parties.
  5. Option. This is a method of mutual settlement in non-monetary form, for example, in goods or the provision of services in return. In the terms of the contract or agreement, it is necessary to prescribe the terms for fulfilling bonus obligations, their form and, if necessary, a delay.

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

Rebate Documentation

As mentioned above, the retro bonus discount in trading is necessarily regulated normative documents. The main act regulating the "bonus" relationship is an agreement or an additional trade agreement on retro bonuses. Key points to be covered in this document:

  • the provision of retro bonuses is fixed in the very title of the document next to the name of the action (“delivery of goods”);
  • the conditions for granting a rebate are prescribed in the last paragraph, which stipulates contractual actions, under the name "Financial conditions and settlement procedure";
  • the value of the goods agreed upon by the parties and the method of payment (cash or bank transfer);
  • form, terms, size and features of the retro bonus accrual.

NOTE! To reduce possible tax and partnership risks, it is recommended to list in detail the groups of goods that fall under the retrospective discount, or their names, use the correct units of measure for the goods (liter capacity, packaging unit, weight, piece, etc.), and also describe in detail the retro mechanism itself -bonus.

Retro bonuses: tax and accounting

Taxation rebate depends on several factors.

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

In accounting retro bonuses can be reflected in different ways:

  • be attributed to the cost of production - the best way to regulate pricing policy, the most transparent accounting tool;
  • being attributed to the result is the most convenient method that allows you to systematize cash transactions, arrange them for any reason, and also, if necessary, adjust the cost.

Innovation in the retro bonus system from Russian legislators

On June 24, 2016, the State Duma adopted, and on June 29, the Federation Council approved amendments to the Trade Law “On Amendments to the Law “On the Fundamentals of State Regulation of Trade Activities in the Russian Federation”. As part of this law, the maximum size of retro bonuses has been halved (from 10% to 5%), there are also changes in the timing of the deferment. The size of administrative fines for violation of obligations has also been revised.

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