Discounts in the contract for large wholesale buyers are excluded from the taxable profit. IFTS classifies the costs as unreasonable. The dispute with the tax authorities was resolved in court.

Mistakes when encouraging counterparties

Buyers are given premiums and discounts in the contract for reaching a certain volume of purchases. Typically, such amounts are attributed to the seller's expenses (subclause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). But the inspection can charge additional income tax and win a dispute in court, using the company's mistakes (see table). An example is the commented case, where the Arbitration Court of the Moscow District (Decree No. A40-13473/14 of November 28, 2014) and the Armed Forces of the Russian Federation reported about the inadmissibility of recognizing costs.

Arbitration explained: discounts are not provided for in contracts with counterparties. They are enshrined in additional agreements signed after the sale of goods. Such signing is unprofitable for the supplier, since he refuses the funds already received. This means that the costs are not economically justified. In addition, not confirmed - there are no calculations by which you can check the amount of discounts and premiums.

Table. Errors due to which bonus expenses were not recognized

Restrictions on selling products

If the taxpayer sells products, then the maximum premium for buyers is 10 percent of the cost of the purchased goods (part 4 of article 9 federal law No. 381-FZ dated December 28, 2009)*. Prizes for socially significant products are prohibited**. If they are nevertheless issued, then they, like those above the norm for other products, are prohibited from being excluded from taxable profit (letter of the Ministry of Finance of Russia dated 13.04.10 No. 03-03-06/1/263, etc.). However, departmental clarifications can also be used in the interests of the company.

* The maximum possible premium is determined from the cost, including VAT (letter of the Ministry of Finance of Russia dated 02.04.10 No. 03-07-11 / 85).

** This is bread and bakery products(from rye or wheat flour, as well as from a mixture of rye and wheat flour), perishable milk and chicken meat (the maximum shelf life of these products is 10 days).

Example:

The taxpayer sells fruits and vegetables. The contract with the counterparty provides for a premium (if the partner purchased goods for more than 30,000,000 rubles in a month). It is 5 percent of the cost of vegetables and 12 percent of the cost of fruits.

The buyer purchased vegetables for 19,500,000 rubles. and fruits for 14,500,000 rubles. Awarded - 2,715,000 rubles. (19,500,000 rubles x 5% 14,500,000 × 12%). The Inspectorate may prohibit an increase in the cost of a part of the fruit premium. It is over 10 percent. But the excess of the standard for certain goods is allowed by the letter of the Ministry of Economic Development of Russia dated September 22, 2011 No. D22-1354.

It confirms: the limit is determined from the cost of the entire batch. We have from 34,000,000 rubles. (19,500,000 14,500,000). This means that the maximum premium is 3,400,000 rubles. (34,000,000 rubles x 10%). It is more than actually issued, Law No. 381-FZ is not violated. This argument will allow defending the costs without a trial.

The procedure for calculating the maximum amount of remuneration is allowed to be fixed by a supply contract (letter of the Ministry of Finance of Russia dated 18.08.10 No. 03-03-06/1/554). It can be written in it: "in any case, the maximum remuneration should not exceed 10 percent of the cost of goods sold in a month." This phrase is useful if goods with the maximum premium are mainly shipped (in the example, fruits). There may be a situation where the estimated remuneration exceeds the legal standard. But the supplier will legitimately pay only a 10 percent premium, which will help avoid disputes with the IFTS.

Let's assume that in the contract the premium is not limited to 1/10 of the cost of products and it exceeded the legal limit. Then it is safer not to deduct excess expenses from taxable profits. Otherwise, you will have to defend your case in court, relying on two arguments. The first is the justification of costs (increased remuneration stimulates an increase in demand and leads to an increase in taxpayer income).

The second argument is that taxes are calculated according to tax legislation. These are, in particular, federal laws adopted in accordance with the Tax Code of the Russian Federation (Clause 1, Article 1 of the Tax Code of the Russian Federation). Law No. 381-FZ is not based on the Tax Code and is not considered tax legislation. Therefore, the limits entered in it do not affect the calculation of income tax. This assertion has not yet been tested in the courts and the victory of the company cannot be guaranteed. But considering other non-tax laws, the arbitration pointed out that the restrictions provided for by them are not taken into account when taxing (decisions of the Federal Antimonopoly Service of the Moscow District of September 29, 2008 No. KA-A40 / 9071-08, the Federal Antimonopoly Service of the Central District of September 29, 2010 No. A23-5464 / 2009A -14-233 and others).

Documents for writing off expenses

When recognizing costs, it is necessary to rely on two groups of documents. The first one establishes premiums and discounts in the contract. This is a contract or an additional agreement to it. We also recommend fixing the bonuses in the marketing policy or the order of the head, indicating that the payments are aimed at stimulating demand and increasing income.

The second group of documents - allowing you to determine the actual payment and sent to the counterparty - is the calculation, notification, protocol, etc. They need to include the cost of goods sold (preferably with the details of invoices for the release of valuables), the rate and amount of the premium. If several rates are entered, then the calculation is performed for each group of goods for which its own rate is set.

Using the accrual method, the seller reflects expenses on the day fixed by subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation. This is either the date of presentation of documents to the counterparty, or the last day of the reporting period, or the settlement date provided for by the contract. The selected option must be fixed in the accounting policy. Recognition of costs may also depend on the contract.

Example:

In May, the calculation of the premium was sent to the buyer. Referring to this, the inspection demanded that expenses be reflected in the second quarter. The enterprise shows them in the third, when the counterparty approved the calculation and transferred it to the taxpayer.

In such a dispute, the court relied on the accounting policy (according to it, expenses are recognized on the day of settlement, enshrined in the contract) and the terms of the contract. It states: the basis for payment - acts of reconciliation of the calculation, signed by the seller and the buyer. Payments are made within five days after the approval of the act.

Suppose the acts were signed only in the third quarter (or on the calculation itself a reconciliation record was made, signed by the parties and dated by the third quarter). Before this period, payment is not possible. In such a situation, the arbitration will reject the accusation of untimely cost accounting (Decree of the Federal Antimonopoly Service of the Moscow District dated 11.10.11 No. A40-10948 / 11-90-46).

Postponing the write-off of expenses, the seller will first overpay the tax (compared to the recognition of expenses on the day the documents are sent to the counterparty). But usually the costs can be taken into account no later than the next quarter. So the losses from premature taxation are negligible. And compensated by simplifying accounting. After all, when expenses are shown even before the premiums are agreed, adjustments and the submission of revised declarations are often required (if the amount of premiums changes after agreement). If the costs are agreed, then subsequent adjustments are unlikely.

Based on the materials of the journal Arbitration Tax Practice.

Lawyer of the Department of Taxes and Law of ACG "Interexpertiza" Vasilyeva Tatiana.

Providing a discount is an important marketing ploy used by many companies in order to reward the buyer for certain actions, for example, for the regular purchase of large quantities of products. The legislation allows the use of this form of motivation, and this field is only slightly limited by the Tax Code of the Russian Federation, but nevertheless, the preferences provided must be documented for proper tax accounting.

A price discount is a reduction in the price set by the company for the goods it sells, the services it provides, the work it does*. The grounds for granting a discount can be different - from the above-mentioned regularly made significant purchases up to the special status of the buyer (for example, a regular customer), the onset of a season of temporary decrease in demand, and other grounds. The company's marketing policy may include the possibility of providing customers with not only those types of discounts that are widely used in world practice (for example, seasonal discount, discount for cash payment), but also other types of discounts due to the specifics of the company's activities, the characteristics of the market for its goods, works or services.

At the same time, companies do not always properly document both the grounds and conditions** for granting discounts, and the very fact of granting a discount. In view of this, both the company itself, which provided the discount, and its buyer (or customer under the contract paid provision services or contract) carry risks of adverse tax implications. Such consequences for the company-seller (performer, contractor) is the need to determine the tax base for income tax and VAT based on the initial, basic, price, i.e. price, from which the amount of the discount has not been deducted, which, in essence, means the need to pay a certain part of income tax due to own funds. An unfavorable consequence for the buyer may be the inclusion in the composition of non-operating income that increases the tax base for income tax, the amount of the discount received by him.

In the absence of proper documentation of the grounds and conditions for granting a discount and the very fact of granting a discount, it will be difficult for the seller company and its buyer to defend their position in a dispute with the tax authority both at the stage of filing objections to the tax audit act and in court.

So, in order to avoid financial losses for the seller and the buyer as a result of disputes with the tax authorities, firstly, the grounds and conditions for granting a discount and, secondly, the fact of granting a discount must be documented.

Grounds and conditions for granting a discount

At the same time, Article 40 of the Tax Code of the Russian Federation establishes that when determining the market price, the usual price surcharges or discounts when concluding transactions between independent persons are taken into account. In particular, discounts caused by:

Article 40 of the Tax Code of the Russian Federation lists five grounds for discounts, however, in its own way economic essence discounts, for example, caused by seasonal fluctuations in demand, are also due to the marketing policy of the selling company, as well as discounts established due to the promotion of a new product on the market, as well as any other reasonable, i.e. stimulating the buyer to any action that brings economic benefit seller, discount. In view of the foregoing, it can be concluded that Article 40 only says that the discount must be reasonable, and then the transaction price for the seller and the buyer for tax purposes will be reduced by the amount of this discount. In other words, the discount should stimulate the buyer, for example:

So, the decision of the authorized body of the selling company on what discounts the selling company provides, on the size of these discounts, on which categories of buyers these discounts are provided, and also what the stimulating nature of such discounts is, should be properly documented. Such a decision can be called a documentary expression of the company's marketing policy.

Keep in mind that the need to strengthen your position in the market may require a sudden change pricing policy, including discount policies, for example, in the course of negotiating with a strategically important potential buyer, the seller company may need to offer a potential buyer a discount that was not previously decided by the authorized body, or agree to provide a potential buyer with the discount declared by him . In such cases, it can be recommended to fix in the local act of the selling company the procedure for documenting discounts that go beyond the discounts already established by the company. It is desirable that such a procedure for documenting allows you to fix what exactly the stimulating nature of the discount provided is expressed.

Registration of the fact of granting discounts

Firstly, the parties can agree on providing a discount even at the conclusion of the contract, then the price of goods, work, services will be determined in the contract itself, already taking into account the discount.

Example 1. The price of goods under this contract is 768 rubles. for one unit of production, in addition, the buyer pays the supplier VAT - 138 rubles. 24 kop. The price of the goods is determined taking into account a 35% discount provided to the buyer on the basis of the order of the head of the supplier No. 132 dated March 25, 2003 as a buyer purchasing products in the amount of at least 20,000 units under one supply agreement.

It should be noted that the parties at the stage of negotiations, during which all the terms of the contract are discussed, can come to an agreement on providing a discount when concluding a contract on given conditions. Such an undertaking to grant a discount may be made in writing ( discount letter) , in this case there is no need to duplicate the discount agreement in the contract.

Secondly, the parties can agree to provide a discount upon the occurrence of certain conditions (for example, upon reaching a certain volume of purchases) specified in the contract. In this case, the change in the price of the contract will be caused by the occurrence of these conditions.

Example 2. The price of goods under this contract is 1200 rubles. for one unit of production, in addition, the buyer pays the supplier VAT - 216 rubles. In the event of early (but not less than 1.5 months before the due date) fulfillment by the buyer of the obligation to pay for the goods, the supplier will provide the buyer with a discount of 24% of the amount of the repaid debt on the basis of order No. 132 of the head of the supplier dated March 25, 2003. If the discount is stipulated by the contract and the occurrence of a certain condition, then the parties may draw up an act on the achievement of such conditions. With regard to the return of funds constituting the amount of the discount upon the occurrence of such conditions, the following should be noted. Taking into account the wording of paragraph 4 of Article 453 of the Civil Code of the Russian Federation that the parties are not entitled to demand the return of what was performed by them under the obligation until the moment the contract was changed or terminated, unless otherwise provided by law or by agreement of the parties, the parties to the contract in order to avoid the corresponding risks must stipulate that the overpaid amount is refundable to the buyer by the seller (unless the obligation to repay the overpaid amount is otherwise terminated).

Example 3. On the basis of paragraph 5.6 of the supply agreement No. 459 of April 2, 2004, and also on the basis of paragraph 14 of the order of the supplier's head No. 132 of March 25, 2003, the parties drew up this act confirming that the supplier must provide the buyer with a discount in the amount of 149867 rub. Since payment under the supply agreement No. 459 dated April 2, 2004 was made by the buyer in full size, the parties came to an agreement that the amount of 149867 RUB. is overpaid. The parties also agreed that the supplier's obligation to return the overpaid amount in the amount of 149,867 rubles. will be terminated: in part 59,000 rubles. - set-off with a similar counterclaim from the supplier to the buyer for payment for the goods under supply agreement No. 460 dated June 3, 2004; in the rest - by listing the remaining sum of money to the buyer's settlement account specified in the supply agreement No. 459 dated April 2, 2004. Thirdly, the parties can also agree to provide a discount in the period after the conclusion of the contract (and until the moment of its execution, since upon execution the contract is terminated and it becomes impossible to change it).

In any of the above cases, the discount agreement must be concluded in the form required by law. The list of transactions***, for which a mandatory written form is provided, is established in Article 161 of the Civil Code of the Russian Federation. These are the deals:

According to Article 162 of the Civil Code of the Russian Federation, non-compliance with the simple written form of the transaction deprives the parties of the right, in the event of a dispute, to refer to evidence of the transaction and its conditions, but does not deprive them of the right to provide written and other evidence. In cases expressly specified in the law or in the agreement of the parties, failure to comply with the simple written form of the transaction entails its invalidity (for example, failure to comply with the simple written form of a foreign economic transaction entails the invalidity of the transaction). In accordance with Article 160 of the Civil Code of the Russian Federation, a transaction in writing must be made by drawing up a document expressing its content and signed by the person or persons making the transaction, or persons duly authorized by them. An agreement in writing can be concluded by drawing up one document signed by the parties, as well as by exchanging documents by postal, telegraph, teletype, telephone, electronic or other communication, which makes it possible to reliably establish that the document comes from the party under the agreement. The above also applies to agreements to change the contract (in particular, to agreements to change the price of the contract).

The main provisions on the conclusion of the contract are provided for in Article 432 of the Civil Code of the Russian Federation. An agreement is considered concluded if an agreement is reached between the parties in the form required in the relevant cases on all essential terms of the agreement. Essential are the conditions on the subject of the contract, the conditions that are named in the law or other legal acts as essential or necessary for contracts of this type, as well as all those conditions regarding which, at the request of one of the parties, an agreement should be reached. The contract is concluded by sending an offer (offer to conclude a contract) by one of the parties and its acceptance (acceptance of the offer) by the other party. In accordance with Article 433 of the Civil Code of the Russian Federation, an agreement is recognized as concluded at the moment the person who sent the offer receives its acceptance.

According to Article 435 of the Civil Code of the Russian Federation, an offer is recognized as an offer addressed to one or several specific persons, which is quite definite and expresses the intention of the person who made the offer to consider himself to have entered into an agreement with the addressee who will accept the offer. The offer must contain the essential terms of the contract.

Acceptance in accordance with Article 438 of the Civil Code of the Russian Federation is the response of the person to whom the offer is addressed, about its acceptance. The acceptance must be complete and unconditional. The performance by the person who received the offer, within the period established for its acceptance, of actions to fulfill the conditions of the contract specified in it (for example, the transfer by the seller company in response to the buyer's offer to provide him with a discount after early payment for the goods on account of the discount) is considered an acceptance, unless otherwise provided by law, other legal acts or specified in the offer.

In view of the foregoing, all agreements between legal entities on granting a discount must be done in writing. Given that a change in the price of the contract does not affect the date of sale under the contract, when granting a discount, the tax base of the period in which the sale took place must be adjusted.

Tatyana Vasilyeva, Lawyer of the Department of Taxes and Law of ACG "Interexpertiza"

the date: 2004

Place of publication: "Financial newspaper" / No. 45. 2004

ACG "Interexpertiza" asks you when using publications to keep in mind that:

tax consultant

Providing various kinds of trade discounts is a common commercial practice in the wholesale and retail. This is one of the most common methods to attract buyers.

1. Legal basis discounts

There is no definition of the concept of "discount" in the documents of the regulatory accounting system, as well as in the legislation on taxes and fees. In accordance with the customs of business turnover, a discount is usually understood as a reduction by the seller of the previously declared value of the goods. Usually it is presented to the buyer who has fulfilled the conditions set by the seller.

According to the Civil Code of the Russian Federation, the seller of goods is free to determine the price for it. The only exceptions are cases where prices are applied that are set or regulated by authorized government bodies(Article 424 of the Civil Code of the Russian Federation).

By setting the price of a product, the seller can provide discounts. Depending on the conditions of granting, the discount can be considered as an agreement on a new price of the contract or as a price change after the conclusion of the contract. After the conclusion of the contract, price changes are allowed in cases and on the conditions provided for by the contract, the law or in the manner prescribed by law.

The contract of sale in retail trade is actually considered concluded at the time of issuance by the seller cash receipt the buyer of the goods.

So, a discount is just a reduction in the price previously declared by the seller. In this case, the cost of the goods, taking into account the discount, will be the price stipulated by the sales contract (Article 492 of the Civil Code of the Russian Federation).

How much can you discount from the original price? For any - civil law does not limit the seller within the limits of reducing the price of goods, works, services.

By general rule for taxation purposes, the price of goods, works or services is accepted, indicated by the parties deals. And until proven otherwise, it is assumed that this price corresponds to the level of market prices. But it should be remembered that if the price deviates by more than 20 percent upwards or downwards from the level of prices applied by the taxpayer for identical (homogeneous) goods within a short period of time, the tax authorities can verify the correctness of the application of prices for transactions (subpara. 4 paragraph 2 article 40 of the Tax Code of the Russian Federation). If a deviation is detected, they have the right to charge additional tax and penalties.

Therefore, in order to avoid disagreements with the tax authorities, it is better to set a maximum discount of 20 percent of the regular price level (if prices are kept at the average market level).

When granting discounts in excess of 20% of the sales price, in order to avoid tax risks, a rationale for granting a discount must be prepared indicating that:

The discount is normal;

The discount is provided on the grounds provided for in paragraph 3 of Article 40 of the Tax Code of the Russian Federation (due to marketing policy, including when promoting new products that have no analogues to the markets, as well as when promoting goods (works, services) to new markets, seasonal and other fluctuations consumer demand for goods (works, services); loss of quality or other consumer properties of goods; expiration (approaching the date of expiration) of the shelf life or sale of goods; the sale of prototypes and samples of goods in order to familiarize consumers with them).

In order to be eligible to trade with discounts, first of all, you need to draw up the following documents:

• formulated marketing policy constituent part accounting policy,
• an approved list of customers - large buyers of products who are provided with discounts,
• order (instruction) of the head on the approval of price lists for the entire range of goods sold, including at a discount,
• an order to mark down seasonal or stale goods,
• provision on the revaluation of goods in connection with the expiration or approaching of the expiration date or the sale of goods,
• a contract for the sale of goods, indicating the formation of the transaction price, taking into account the size of the corresponding discounts (surcharges) as part of the marketing policy,
• notification to the buyer of the discount provided (if it is not presented at the time of purchase of the goods),
• application clause discount cards and discounts provided to their owners.

In addition, the organization must develop and approve the following primary documents.

If goods are accounted for at selling prices, then the “Retail Price Register” is intended for calculating the trade margin. Its approximate form is given in Appendix No. 2 to the Guidelines for the Formation and Application of Free Prices and Tariffs for Products, Goods and Services. The form is recommended by letter No. 7-1026 of the Ministry of Economy of Russia dated December 20, 1995 and is not mandatory. In accordance with paragraphs. 9.28 and 9.29 of the "Methodological recommendations for accounting and registration of operations for receiving, storing and dispensing goods in trade organizations", approved by the letter of Roskomtorg dated 10.07.96 No. 1-794 / 32-5, revaluation of goods and other inventory items is carried out by order of the head organization and documented. The form of such an act in the "Album unified forms primary accounting documentation for the accounting of trade operations", approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 is not provided.

Therefore, the organization independently develops these forms in compliance with all established Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" details.

2. Types of trade discounts

Trade discount can be provided in the form of:

regular discount (the amount by which the sale price of goods is reduced);

a gift to the buyer;

Purchase rewards.

3. Regular discount

A regular discount can be given to a customer in a variety of ways:

At the time of purchase,

With a delay from the moment of purchase of the goods (subject to the fulfillment by the buyer of certain conditions).

3.1. Discount available at the time of purchase

Providing a discount at the time of purchase of goods is the most preferable for both the buyer and the seller.

3.1.1. Seller's account

If the buyer simultaneously fulfills the conditions necessary to receive a discount, then the seller fixes the sale of goods at a discounted price.

In accounting, revenue is accepted in an amount calculated in monetary terms, equal to the amount of cash receipts (clause 6 of the Accounting Regulation “Income of an organization” (PBU 9/99), approved by order of the Ministry of Finance of Russia dated 06.05.99 No. 32n). The amount of receipt is determined based on the price established by the agreement between the organization and the buyer, taking into account all discounts (markups) provided by the organization in accordance with the agreement (clause 6.5 PBU 9/99). If the receipt of funds is recognized as revenue in the accounting accounts, then it is reflected in the amount already reduced by the discount provided.

Shipping documents (waybill, invoice) at the wholesaler are issued for the sale price of the goods (taking into account the discount provided).

In tax accounting, the amount of actual cash receipts is also subject to taxation.

A trade organization (wholesale or retail), whose accounting policy provides for keeping records of goods at purchase prices without using an account, does not reflect in accounting a separate entry the discount provided at the time of purchase of the goods.

Example 1

A wholesale organization usually sells lots of goods for 120,000 rubles, including VAT - 20,000 rubles. To a regular customer who buys goods worth more than 100,000 rubles. at least once a month a discount of 10% of the original cost of the goods is provided. For this batch of goods, the buyer can receive a discount equal to: 120,000 rubles. x 10% = 12,000 rubles. The price of a consignment of goods at a discount is 108,000 rubles, incl. VAT - 18,000 rubles. According to the accounting policy, the seller determines the revenue for the purposes of calculating VAT "on shipment", the procedure for recognizing income on an accrual basis.

The following entries will be made in the seller's accounting at the time of the sale of the goods:

- 700 rub. - the goods are credited from the supplier;

- 140 rub. - VAT on the purchased goods is taken into account;

- 560 rub. - the trade margin on the purchased goods is accrued;

- 1134 rub. - reflected the proceeds from the sale of goods (at the sale price, taking into account the discount provided);

- 126 rub. - (red reversal) - the trade margin on the goods has been reduced by the amount of the discount provided to the buyer;

- 1134 rubles. (1260-126) - cost of sold goods written off

- 434 rubles. (560-126) – (red reversal) - the realized trade margin has been reversed.

- 200 rub. - determined financial result from sale of goods with discount.

We remind the reader that in tax accounting goods are accounted for at purchase prices, regardless of the method of accounting for them.

3.1.2 Accounting with the buyer

Goods for sale and materials purchased by the organization as part of inventories are accepted for accounting in the amount of actual costs for their acquisition, excluding VAT and other reimbursable taxes (clauses 5, 6 of the Accounting Regulation "Accounting for inventories" (PBU 5 / 01), approved by order of the Ministry of Finance of Russia dated June 9, 2001 N 44n,).

Thus, if a discount is provided at the time of shipment of products, then the goods must be credited at the price for which they were purchased, that is, taking into account the discount.

In tax accounting, the cost of inventory items is determined in a similar way (clause 2, article 254, clause 3, clause 1, article 268 of the Tax Code of the Russian Federation).

The price of the goods is set by the seller without taking into account the discount - 120,000 rubles, including 20,000 rubles. VAT. The buyer at the time of purchase of the goods was given a discount of 10%. The contract stipulates that the ownership of the goods passes at the time of shipment. Valuables are accounted for at actual cost, without the use of accounting accounts and.

- 90 000 - the goods are credited;

- 18000 - reflected VAT.

3.2. Post-Purchase Discounts

The buyer may be granted the right to receive a discount when performing any action. Discounts provided after the purchase of goods include a discount for quick payment of goods.

Since it is not known in advance whether the buyer will meet the required conditions, the initial sale is recorded without discounts. And then, if the buyer receives a discount, the sale price of the goods is reduced by its size.

When granting discounts after the shipment of goods, there is a problem of their documentation.

First, you need to replace the originally issued waybill with the shipped goods. Secondly, the buyer must issue a notice and a "negative" invoice for the amount of the discount. This means that the amount of VAT in it must be indicated with a minus sign, indicating the reason for the discount. However, the Rules for keeping records of received and issued invoices, books of purchases and books of sales for VAT settlements do not say anything about this. Therefore, sellers issue such an invoice at their own peril and risk in order to confirm the amount of VAT actually received.

3.2.1. Seller's account

This will help to reflect the discount in tax accounting with minimal effort. If the seller uses the accrual method, then in accordance with Article 271 of the Tax Code of the Russian Federation, the date of receipt of income is considered the moment the product is sold. Therefore, revenue will be shown without taking into account the discount granted at a later date. The Ministry of Taxation of Russia proposes to include discounts provided not at the time of sale of the goods to the seller (see letter dated July 25, 2002 N 02-3-08 / 84-Y216 "On the issue of accounting for discounts in the wholesale sale of pharmaceuticals in accordance with the provisions of 25 of the Tax Code of the Russian Federation").

And organizations that use the cash basis should not have any problems with the discount at all. After all, it is believed that they receive income at the moment when the money is credited to their account or to the cashier.

Example 4

The wholesale trade organization shipped a consignment of goods to the buyer in the amount of 120,000 rubles, including VAT - 20,000 rubles. The contract states that the ownership of the goods passes from the supplier to the buyer at the time of shipment.

The contract provides for a 2-month deferral of payment for goods. If the buyer pays for the goods within 1 month after their shipment, a discount of 10% of the original price is provided. The buyer has fulfilled the conditions necessary to receive the discount. The price of a consignment of goods at a discount is 108,000 rubles, incl. VAT - 18,000 rubles. According to the accounting policy, the seller determines the revenue for the purposes of calculating VAT "on shipment", the procedure for recognizing income on an accrual basis.

At the time of shipment of the goods, the seller made the following accounting entries:

- 120,000 rubles. - reflects the proceeds to be received from the buyer for the goods sold, excluding discounts,

- 108 000 rub. (120,000 - 10% * 120,000) - reflected the receipt of revenue to the current account (including discounts)

- 12,000 rubles - the buyer's debt was reduced by the amount of the discount,

- 2,000 rubles. - (red reversal) - adjusted VAT payable to the budget, taking into account the provision of discounts.

The seller issued a "negative" invoice for the amount of the discount, registering it in the sales book.

When calculating income tax, the amount of the discount is 10,000 rubles. included in non-operating expenses.

3.2.2 Accounting with the buyer

In the accounting of the buyer, discounts provided by the seller after receiving the valuables are reflected in non-operating income. This is due to the fact that the actual cost of inventories, in which they are accepted for accounting, is not subject to change, except for cases established by the legislation of the Russian Federation and provided for by PBU 5/01 (clause 12).

In tax accounting, the discount is also taken into account as part of non-operating income. This position was expressed in the already mentioned letter of the Ministry of Taxation of Russia N 02-3-08 / 84-Yu216. True, in the list of non-operating income, given in Article 250 of the Tax Code of the Russian Federation, discounts are not indicated. However, as the tax authorities emphasize, this list is open.

In addition, it is necessary to reduce the amount of "input" VAT. Indeed, in accordance with Article 171 of the Tax Code of the Russian Federation, only the amount of VAT paid to the supplier can be reimbursed from the budget.

Example 5

Let's use the conditions of example 4.

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

- 100,000 rubles. - goods received from the supplier,

- 20 000 rub. - VAT on the purchased goods is taken into account

An invoice received from the seller during the shipment of goods is registered in the invoice registration journal.

- 108 00 rub. (120,000 - 10 * 120,000) - payment was transferred to the supplier of the goods, taking into account a 10% discount,

- 2000 rub. - (red reversal) - adjusted VAT on the discount provided

- - 18,000 rubles. (20,000 - 2000) - accepted for VAT deduction on the purchased goods after payment to the supplier.

The invoice log contains a "negative" invoice received from the seller when granting a discount.

In the purchase book, you must register both invoices: the original and the "negative".

3.3. Gift to the buyer

If, in order to attract buyers, an organization gives a gift to a buyer when buying a certain product, it can be arranged in several ways:

1) as a free transfer of goods;

3) as a purchase of two items, i.e. provide a discount in the amount of the value of the gift on the main item purchased.

1. When registering a product as a gift, the invoice indicates that a certain amount of the product is transferred at a zero price. If the gift is a product that is simultaneously sold in an organization in free trade, when it is transferred free of charge, VAT must be charged on its sale value (clause 1, article 146 of the Tax Code of the Russian Federation). If gift items are specially purchased, the tax base is calculated based on market prices. This is fair, because the input VAT was deductible on them.

The value of the transferred goods does not reduce taxable income (clause 16, article 270 of the Tax Code of the Russian Federation).

The gratuitous receipt of goods by an individual is considered as the receipt of taxable income in kind. If the value of the goods exceeds 2,000 rubles, personal income tax must be withheld from the amount of income received (clause 28, article 217 of the Tax Code of the Russian Federation), because information about the buyer who received the gift must be submitted to the tax authorities (clause 5 of article 226 of the Tax Code of the Russian Federation).

If they exceed the established standard, then VAT should be charged to the budget on the amount of the excess. This is how the “input” VAT is restored for amounts that do not reduce taxable income. And excess expenses do not reduce the tax base for profits.

From the value of a gift exceeding 2,000 rubles, it is necessary to withhold income tax (clause 28 of article 217 of the Tax Code of the Russian Federation) or submit information about the buyer who received the gift to the tax authorities (clause 5 of article 226, article 230 of the Tax Code of the Russian Federation ).

As you can see, in comparison with paragraph 1, this method makes it possible to take into account the cost of a gift when calculating profits, but requires paying an advertising tax.

3. If the buyer pays for two items as for one, then the amount of the discount provided on the main item purchased will be equal to the sale value of the gift. Income tax individuals no need to hold.

VAT will be paid to the budget exactly the same as the seller would pay if he sold the main product without gifts. The purchase price of the gift will reduce taxable income.

Therefore, this method is the most preferable, provided that the value of the gift does not exceed 20% of the price of the main product.

Example 6

The retailer sells televisions. In order to speed up the sale of TVs, in agreement with the supplier, it was decided to give gifts to buyers when buying a "large" TV - "small" TVs of the same brand.

The selling price of a "large" TV is 18,000 rubles. (including VAT - 3000 rubles).

The selling price of a "small" TV is 2400 rubles. (including VAT - 600 rubles).

Decided to purchase two items at the same time.

The sale price of a "large" TV set has been reduced by 2,400 rubles. and is 15600 rubles. The discount will be: 100% - 15600 rubles. : 18000 rub. x 100% = 13.33%.

Since the new price for a “large” TV does not deviate from the old one by more than 20 percent, it cannot recalculate the selling price of TVs.

3.4. Purchase volume reward

The supplier (seller) may provide for the payment of remuneration for maintaining planned purchase volumes . It is common to provide a bonus (premium, depending on the volume of purchases) discount on goods purchased during a certain period.

Payment methods can be as follows:

• the supplier sends free goods,
• the supplier reduces the price of the previously purchased item and issues a separate "negative" invoice for the previously purchased item,
• the supplier transfers the money to the current account.

The transfer of free goods leads to:

For the seller - to charge additional VAT on their sale value (clause 1 of article 39 and subclause 1 of clause 1 of article 146 of the Tax Code of the Russian Federation), the seller cannot reduce taxable profit on the cost of goods transferred in this way (clause 16 of article 270 of the Tax Code of the Russian Federation).

For the buyer - to the impossibility of deducting VAT on goods purchased free of charge, and paying income tax, since according to paragraphs. 8 art. 250 of the Tax Code of the Russian Federation, their cost must be taken into account as part of non-operating income.

A change in the price of goods sold in the previous reporting period is undesirable for both parties. First, you will have to replace the primary documents on the sale of goods.

Secondly, for the buyer, the actual cost of inventories, in which they are accepted for accounting, is not subject to change (clause 12 of the Accounting Regulation "Accounting for inventories" PBU 5/01 "approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2001, N 44n) The amount of the discount will have to be taken into account as part of non-operating income from the buyer in both accounting and tax accounting.

The seller has a discrepancy between the rules of accounting and tax accounting. According to the accounting rules, revenue should be determined taking into account all discounts provided (clause 6.5 of PBU 9/99). In the tax accounting of the selling organization, the tax authorities propose to take into account the discount as part of non-operating expenses under paragraphs. 20 p. 1 art. 265 NK.

The application of this practice leads to the need to clarify tax return taking into account the changed price for the amount of discounts and the corresponding amount of VAT for both parties. The seller has an excessive tax payment to the budget, which can be offset against future payments on the basis of a written application to the tax authorities. The buyer has a need to recalculate the amount of VAT claimed for deduction in the previous tax period with the payment of appropriate penalties.

It is preferable to receive funds to a current account. In this case, the budget will have to pay VAT on the remuneration received for the wholesale purchase and issue an invoice. After all, received cash associated with goods payments. The remuneration itself can be taken into account as part of non-operating income in both accounting and tax accounting.

Many trading companies, if not all, try to attract new customers and keep old ones by providing them with various discounts or bonuses through their distributors. And so that firms that provide their distributors with non-standard sales conditions do not worry about how the “attraction of unprecedented generosity” conceived by them will be regarded by tax inspectors, it is necessary from the very beginning to take care of the competent execution of all operations.

So, initially the very possibility of providing bonuses to customers must be fixed in the accounting policy of the enterprise. It is necessary to clearly state in what cases, in what types and in what amounts discounts are provided. Be sure to indicate the purpose for which your organization intends to provide benefits to customers, for example, to promote products on the market, build a customer base, etc. Then all these discount provisions should be reflected in internal documents companies, for example, in price lists.

All of the above is very good and will be extremely useful, but this is not always enough. Now the “bonus conditions” must be fixed in the contract. After all, a bonus or discount is, in fact, a decrease in the previously declared price of a product. And the change in value after the conclusion of the contract is omitted in cases and on the conditions provided for by the same contract or additional agreements to it ().

note

If discounts are not provided for in contracts with counterparties, but are fixed in additional agreements, they are unprofitable for the supplier, and therefore economically unjustified, and cannot be attributed to a decrease in profit for tax purposes.

“As an example, we can consider relations within the framework of a distribution agreement,” comments Tatyana Artamonova, head of the sales department of a building materials company located near Moscow. - A distributor is a company working on the terms of an agreement, according to which it must fulfill a number of specific requirements when organizing the sale of goods of a supplier partner. So, in such agreements, the rule is often fixed, according to which a remuneration is provided for an increase in the volume of purchases - a discount from the price of a unit of goods. In addition, a discount may be provided in the event that the distributor purchases the full range of products by the buyer. At the same time, the contract may also provide for the condition of reducing the already provided discount. For example, in this way, responsibility for violating some condition of the agreement can be expressed.

In any case, the contract must clearly articulate and provide for the procedure and conditions for granting a discount, because the buyer receives a bonus for a reason, but for following the established rules of the transaction, for example, for purchasing the full range of the supplier’s goods, and also provided that the buyer reaches a certain volume purchases or if the buyer pays for the goods before the deadline specified in the agreement. Otherwise, the firm-seller runs the risk of getting not profit from the work of distributors, but problems - including tax ones. This is exactly the situation that a pharmaceutical company recently found itself in when it was careless about the issue of registration of discounts provided to customers.

One discount - two opinions

A commercial firm engaged, as already mentioned, in the supply of pharmaceutical products, provided bonuses to distribution companies, the costs of which were indicated as non-operating profits for tax purposes. This continued until the next field check. Only after learning about such a generous provision of bonuses, the tax authorities immediately asked to show them all the documents: contracts, additional agreements to them, acts for the provision of the above discounts, signed by representatives of organizations, confirming the legitimacy of providing discounts and including them in expenses for profit tax purposes.

After studying all the papers of interest, the inspectors discovered a substantial income tax arrears. For this, the enterprise was ordered to pay additional tax and transfer penalties for each calendar day of delay in fulfilling the obligation.

The merchants did not agree with this decision and sent an appeal to a higher tax authority, however, this maneuver did not bring any results. Then the businessmen applied to arbitration with a statement to recognize the decision of the Federal Tax Service Inspectorate on the additional payment of income tax and the transfer of the corresponding penalties as invalid.

note

For the first time, discounts, or rather sales, began to be carried out by European merchants at the end of the 18th century. The appearance of goods at a reduced price was caused by the fact that the products began to be produced in bulk, which led to the appearance of remnants of the goods.

The court of first instance upheld the company's claim (Decision Arbitration Court of Moscow dated April 29, 2014 in case No. A40-13473/14). But the appeal looked at the situation differently. After evaluating the contracts of sale and additional agreements provided to them in relation to articles 252, 265, 11 of the Tax Code of the Russian Federation and taking into account the norms of civil law on the terms of the supply contract, the appellate arbitrators found that there are simply no conditions for granting discounts! In the documents listed there is not a word about providing bonuses to distributors. Discounts are reflected only in acts that were drawn up after the transfer of goods to buyers. And even in them, bonuses were prescribed simply as a fact, in the absence of any calculation formulas and justifications for granting. In such a situation, all economic sense the discount inevitably disappears, since the selling organization provides a discount without fulfilling any conditions stipulated by the contract, and the reduction in income from sales for the purposes of calculating income tax is not justified. In other words, the demands of the tax authorities for the payment of arrears and penalties are absolutely legal - the arbitrators decided (Decree of the Ninth Arbitration Court of Appeal of September 2, 2014 in case No. A40-13473 / 14).

Not registered - means not justified

A new complaint - this time a cassation one - moved the dispute further. But here the businessmen failed. Supporting the position of their colleagues from the appeal, the judges of the cassation instance also decided that the inspectorate's arguments about the unlawful inclusion of discounts provided to purchasing organizations in non-operating expenses are legitimate. The servants of Themis indicated that, according to, the institutions, concepts and terms of civil, family and other branches of Russian legislation used in this code of laws apply in the sense in which they are used in these branches of legislation, unless otherwise provided by the Tax Code. According to paragraph 4 of Article 421 of the Civil Code of the Russian Federation, the terms of the supply contract may provide for the buyer to receive a discount, bonus or premium for the fulfillment of certain conditions, for example, the achievement of a certain purchase volume for the period specified in the contract, which does not change the price of the delivered goods.

Further, in accordance with non-operating expenses, expenses are taken into account in the form of a discount provided by the seller in accordance with certain conditions of the contract, in particular, the volume of purchases. However, non-operating expenses are recognized for income tax purposes only if they are recognized as justified. Here, the judges recalled that justified expenses are understood as economically justified costs, the assessment of which is expressed in monetary form and which are made for the implementation of activities aimed at generating income. And documented expenses are understood, in particular, as expenses confirmed by documents drawn up in accordance with the law.

Condition of the contract

The clause in the contract about distributor discounts can be formulated, for example, as follows:

7. Discounts.

7.1. When purchasing the Goods in the amount of more than 200 (Two hundred) items within 1 (One) calendar month, the amount of the discount provided to the Distributor from the price specified in the relevant Specification is 10% (Ten percent);

7.2. When purchasing and subsequent sale of the Goods in the amount of 130 (One hundred thirty) items to 160 (One hundred and sixty) items within 1 (One) calendar month, the amount of the discount provided to the Distributor from the price specified in the relevant Specification is 12% (Twelve percent) .

7.3. At the end of each month, the Parties draw up an act of reconciliation of mutual settlements. The Distributor draws up a draft act in two copies and transfers it to the Supplier before the 15th (Fifteenth) day of the month following the settlement month, the Supplier signs it and returns one copy to the Distributor within 5 (Five) working days from the date of receipt of the draft act.

In this case, however, in the sale and purchase agreements concluded with distributors, as, indeed, in additional agreements to them, the conditions for granting a discount were absent from the very beginning. In other words, there were no discounts between the seller and distributors. Moreover, in the acts submitted by the supplier company, dated later than the date of the actual delivery of goods, there are also no specific conditions for the fulfillment of which bonuses could be provided to distributors. The case file contains only acts in which the amount of the discount is indicated simply as a fact, without any justifications, explanations, conditions and algorithms for its calculation. But this, according to the arbitrators, makes it impossible to determine the correctness of the calculation of the discount.

Further, the servants of Themis drew attention to the fact that in several of the presented acts, the basis for the presentation of discounts was the occurrence of exchange rate losses for the buyer, which occurred due to the fall of the ruble. Thus, bonuses were provided to distributors without fulfilling any terms of the contract. And, as noted above, according to the law, the conditions for granting a discount must be in without fail agreed upon and signed by the parties to the transaction before the fact of delivery (otherwise, its economic meaning is lost, since the seller provides a discount without fulfilling any conditions stipulated by the contract, while unreasonably reducing its income from sales for the purposes of calculating income tax).

Summing up, the arbitrators noted that the disputed bonuses are not economically justified, and the lack of calculation of their amount indicates that these expenses are not documented. Therefore, in violation of paragraph 1 of Article 252, subparagraph 19.1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation, as well as paragraph 4 of Article 421 of the Civil Code of the Russian Federation, the audited enterprise-seller unlawfully included bonuses in non-operating expenses (Resolution of the Arbitration Court of the Moscow District of November 28, 2014 No. in case No. A40-13473/14).

Anna Mishina, for the magazine "Calculation"

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The need to promote their own goods and services determines the use of discounts by many organizations, both wholesale and retail trade. At the same time, such discounts are provided for various reasons: from discount cards in retail trade to discounts for early payment in wholesale trade. When they are provided, meanwhile, there are a lot of tax and accounting nuances that must be taken into account by both the seller and the buyer. These features of accounting and taxation are told by V.V. Patrov, Doctor of Economics, Professor of St. Petersburg state university and M.V. Semyonova, candidate of economic sciences, certified auditor.

Early payment discounts

in a certain amount

Discounts: legal regulation

In accordance with the Civil Code of the Russian Federation (Article 424), the price of the contract is determined by the parties, that is, the seller is free to determine prices for goods (works, services), unless otherwise follows from the law (for example, if the state sets prices for individual goods (works , services) or antitrust regulation). However, the Civil Code of the Russian Federation imposes a restriction on setting prices depending on the identity of the buyer in retail. In accordance with paragraph 2 of Article 492 of the Civil Code of the Russian Federation, the contract retail purchase and sale is a public contract under which a single price of goods is established for all consumers, except for cases when the law or other legal acts allow the provision of benefits to certain categories of consumers.

For taxation purposes, the price of goods, works or services specified by the parties to the transaction is accepted (Article 40 of the Tax Code of the Russian Federation). Until proven otherwise, it is assumed that the price corresponds to the level of market prices. The obligation to adjust the transaction price for tax purposes, as well as to prove the legality and correctness of such an adjustment, is assigned by the Tax Code to the tax authorities.

There is no definition of the concept of "discount" in the documents of the regulatory accounting system, as well as in the legislation on taxes and fees. In our opinion, a discount can be defined as the amount by which the sale price of goods (works, services) sold to a buyer who has fulfilled the conditions set by the seller is reduced. The discount may be given to the buyer either in the form of a reduction in the regular selling price, or in the form of the transfer of a certain amount of goods "for free".

Based on the grounds for granting, discounts for prompt payment and trade discounts for the purchase of goods in a certain quantity (for a fixed amount) can be distinguished.

Early payment discounts represent a reduction in the selling price if the buyer pays for the goods before the expiration date set by the seller. For example, when paying an invoice within 5 banking days from the date of its issuance, the buyer can be given a discount of 5% of the invoice amount. When determining the size of the discount for prompt payment, the annual rate of bank lending is usually taken into account. If, for example, this rate is 30%, and the early payment discount is provided within 20 days after the sale of goods, then its size can be determined as (30% * 20) / 360 = 1.7%. Sometimes the seller indicates several terms for payment for goods, and the sooner the payment is made, the greater the discount may be.

Discount on the purchase of goods in a certain amount most often provided with the purchase of one item of goods, and discount on the purchase of goods for a certain amount- when buying several items. Volume discounts are provided if the buyer purchases goods in a quantity (for an amount) sufficient to provide a discount. For example, when purchasing three hot sandwiches, the buyer receives one "free".

The listed grounds for granting discounts are not exhaustive, the latter, at the discretion of the seller, may be due to the pricing and marketing policy of the company, market conditions, etc.

Considering that at present the methodology for accounting for discounts is not formalized in the documents of the regulatory accounting system, it is of interest to consider the procedure for accounting for and taxing sales at a discount.

Trade discounts: accounting at the seller

In accordance with clause 6.5 of PBU 9/99, the amount of receipts and (or) receivables is determined taking into account all discounts (capes) provided to the organization under the contract. According to paragraph 6 of PBU 9/99, revenue is accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of cash and other property and (or) the amount of receivables.

In the case of granting a trade discount to the buyer (when purchasing goods in a certain quantity or for a set amount), the amount of the discount can be determined only after the purchase of goods in the amount necessary to receive it. Until this moment, it is not known whether the buyer will take advantage of the opportunity to receive a discount or not. In this case, until the discount condition is met, the proceeds are recorded without taking into account the discount, and after the discount condition is met, it is adjusted by the discount amount using the “red reversal” method.

Depending on the terms of the contract, a discount may be provided either for the entire cost of goods (that is, purchased both before certain conditions are met and after they are met), or only for the cost of goods purchased after the above conditions are met.

When the condition for granting a discount is met, the buyer must be issued an invoice indicating the amount by which his debt to the seller is reduced, that is, a “negative invoice” (sometimes called a credit note) and an invoice for the amount of the discount with the sign "minus". The invoice and invoice indicate the reason for the discount, as well as the period for which it is granted.

Example

Sold to the buyer of products without discount - 24,000 rubles, including 4,000 rubles. VAT. After fulfilling certain conditions, the buyer was given a discount of 10 percent. In this case, the following entries will be made in the accounting of the seller, who is not a trade organization:

Debit 62 Credit 90 - 24,000 - reflected sales revenue without discounts;

Debit 90 Credit 68 (76)* - 4 000 - VAT charged;

____________

* Depending on the chosen accounting policy for taxation purposes, VAT liabilities can be determined either as they are shipped or as they are paid.

____________

Debit 26 Credit 68 - 200 - the tax on users of highways is charged;

Reversal: Debit 62 Credit 90 - 2,400 - the proceeds were adjusted by the amount of the discount (by the "red reversal" method);

- 400 - the amount of VAT has been adjusted (using the "red reversal" method);

Reversal: Debit 26 Credit 68 - 20 - The tax on road users has been corrected (using the "red reversal" method).

At the moment of the occurrence (validity period) of the condition for granting a trade discount, the proceeds must be accepted for accounting with the seller at the selling price of goods, taking into account the discount. The buyer's debt should be formed in the same amount. That is, if the conditions for granting a discount were met immediately, without any delay (for example, the buyer purchases goods at a time in the quantity necessary for the discount), then the amount of the discount is not reflected in the accounting records. In this case, the credit of account 90 "Sales" reflects the amount of revenue, taking into account the discount.

Example

The organization sold products at a 10 percent discount, the cost of which, excluding the discount, was 24,000 rubles, including 4,000 rubles. VAT. In the accounting of the seller, the following entries will be made:

Debit 62 Credit 90- 21,600 - reflected sales revenue (including discounts);

Debit 90 Credit 68 (76) - 3,600 - VAT charged;

Debit 26 Credit 68 - 180 - the tax on users of highways is charged.

The exception is trade organizations that take into account goods at selling prices, they reflect the discount as a reduction in the selling price by adjusting the trade margin accordingly.

Example

The selling price of the goods, excluding discounts from a retail organization, is 24,000 rubles, including 4,000 rubles. VAT. Trading margin - 50%. Discount when purchasing goods for an amount exceeding 10,000 rubles. - ten%. In the accounting of the seller, the following entries will be made:

Debit 50 Credit 90 - 21,600 - sales proceeds received (including discounts);

Debit 90 Credit 41 - 24,000 - the goods are written off at the book price;

Reversal: Debit 90 Credit 42 - 8,000 - the realized mark-up was written off (using the "red reversal" method);

Debit 90 Credit 68 - 3,600 - VAT charged;

Debit 44 Credit 68 - 20 - the tax on users of highways is charged.

Thus, the turnover on the credit of account 90 "Sales" from the debit of account 62 "Settlements with buyers and customers" should be equal to the amount of revenue determined on the basis of sales prices, taking into account all the discounts provided. (If all invoices were paid, this is the amount received from buyers.)

Trade Discounts: Seller Tax Risks

In some cases, when granting discounts, the seller faces tax risks. If prices deviate by more than 20 percent upwards or downwards from the level of prices applied by the taxpayer for identical (homogeneous) goods (works, services) within a short period of time, tax authorities have the right to check the correctness of the application of transaction prices. That is, if the discount is provided in an amount not exceeding 20% ​​of the sale price, tax risks do not arise.

In the first case, the tax authority has the right to make a reasoned decision to charge additional tax and penalties calculated in such a way as if the results of the relevant transaction were assessed based on the application of market prices for the relevant goods, works or services. Article 40 of the Tax Code of the Russian Federation does not unambiguously define which period refers to a "short period of time". According to the Russian Ministry of Finance, the tax authorities, in the course of exercising control to verify the correctness of the application of prices, can determine a "short period" depending on the specific conditions of the taxpayer's activities, taking into account specific circumstances related to the peculiarities of the sale of goods (works, services). Thus, a "short period of time" can be accepted by the tax authority for some taxpayers as 30 days, for others - a quarter, a year (see letter of the Ministry of Finance of Russia dated 15.06.2000 No. 04-02-05 / 1).

When determining the market price are taken into account ordinary when concluding transactions between non-related parties, price surcharges or discounts, in accordance with paragraph 2 of clause 3 of Article 40 of the Tax Code of the Russian Federation (taking into account the provisions provided for in paragraphs 4-11 of Article 40 of the Tax Code of the Russian Federation). At the same time, as explained in the letter of the Ministry of Finance of Russia dated June 15, 2000 No. 04-02-05 / 1, under ordinary should be understood as discounts that are widely used in any area of ​​business.

For taxation purposes, the intended purpose of the discounts provided, leading to a change in prices by more than 20%, is important. Discounts reduce the sale price for tax purposes only if they are provided on the grounds listed in paragraph 3 of Article 40 of the Tax Code of the Russian Federation and are due to:

Seasonal and other fluctuations in consumer demand for goods (works, services);

Loss of quality or other consumer properties of goods;

Expiration (approaching the expiration date) of the shelf life or sale of goods;

Marketing policy, including when promoting new products that have no analogues to the markets, as well as when promoting goods (works, services) to new markets;

Implementation of prototypes and samples of goods in order to familiarize consumers with them.

At the same time, it should be borne in mind that the specified list of grounds for granting discounts is approximate. When exercising tax control, the tax authorities must take into account the discounts provided by the taxpayer, taking into account the basis for their provision. Discounts applied by competitors should also be taken into account when assessing the comparability of the terms of the relevant transactions if they are ordinary discounts (see letter of the Russian Ministry of Finance dated 06.02.2001 No. 04-02-05/2/7).

Thus, when granting discounts in excess of 20% of the sales price, in order to avoid tax risks, a rationale for granting a discount must be prepared indicating that:

The discount is normal;

The discount is provided on the grounds provided for in paragraph 3 of Article 40 of the Tax Code of the Russian Federation.

From a textual analysis of the provisions of the Tax Code, it can be concluded that a discount is a reduction in the sale price, and not the provision of a certain amount of goods “free of charge”, if the buyer complies with the conditions for granting a discount. Thus, if the invoice indicates that a certain quantity of goods is transferred at a zero price, there is a risk of recognizing such an operation as a free transfer, and not a discount. Hence, To avoid tax risks, the discount should be documented as a reduction in the selling price.

In order to avoid tax risks associated with the recognition of a discount in the form of providing an additional amount of products “free of charge” by donation, the following can be proposed.

First, the invoice must indicate that the amount of products (goods) additionally transferred to the client is a discount.

Secondly, the amount for which the discount is provided should be indicated (the cost of the transferred goods (products) is indicated).

The procedure for granting discounts exceeding 20% ​​must be formalized in an administrative document (order of the head). This document must contain the procedure for calculating the discount, the reason for its provision and an indication of the usual nature of the discount.

Trade discounts: accounting at the buyer

According to clause 6 of PBU 5/98, the actual cost of inventories purchased for a fee is determined as the sum of the organization's actual costs for their acquisition (a similar provision contains PBU 5/01, which comes into force on 01.01.2002).

The received goods and the debt formed for them must be reflected in the accounting records of the buyer, taking into account the discount at the time (validity period) of the discount condition. That is, if a discount is provided at the time of making a purchase, then the buyer reflects the posting of the goods at a price taking into account the discount.

Example

The price of the goods, excluding discounts, is 24,000 rubles, including 4,000 rubles. VAT. Discount provided at the time of purchase of goods - 10%. In the accounting of the buyer, the following entries will be made:

Debit 41 Credit 60 - 18 000 - the goods are credited;

Debit 19 Credit 60 - 3 600 - reflected VAT.

Thus, the amount of the discount is not reflected in the accounting records of the buyer. Goods are accounted for at actual acquisition cost.

If a trade discount is provided after the condition for the purchase of goods in a certain quantity or for a certain amount is met, then the discount is reflected in the buyer's accounting as a reduction in the purchase price of the goods and the corresponding amount of VAT recorded on account 19 "Value added tax on acquired material assets". (If VAT on purchased goods is presented to the budget, then when granting a discount, the tax debt to the budget reflected on account 68 “Calculations on taxes and fees” is adjusted.) If the amount of value added tax on goods (works, services), upon the acquisition of which a discount was received, not adjusted, an artificial debit balance is formed on account 19 “Value Added Tax on Acquired Material Assets”, since the account was credited with the amount of VAT calculated based on the value of the values ​​without taking into account the discount, and only the part related to the values ​​was presented to the budget paid with the discount.

When the purchase price is reduced, the buyer must also charge an additional tax on road users, since trade organizations determine the tax base as the difference between the sale and purchase cost of goods (excluding VAT and sales tax), in accordance with paragraph 25 of the instruction of the Ministry of Taxation of Russia dated 04.04.2000 No. 59 “On the procedure for calculating and paying taxes received by road funds.

If the goods are written off at the time of receiving the discount, then it reduces the costs debited to account 90 “Sales”. (If the discount is received in the next reporting period, it is reflected as an adjustment to the profit (loss) of previous years. At the same time, income tax for the period to which the discount applies should be recalculated).

Example

If a buyer - a trade organization purchases goods on the conditions set out above (see example 1), and by the time the discount is granted, 70% of the goods have been sold, then the following entries will be made in accounting:

Goods received without discount:

Debit 41 Credit 60 - 20 000 ;

Debit 19 Credit 60 - 4 000.

Reversal: Debit 41 Credit 60 - 600 - for the balance of goods;

Reversal: Debit 90 Credit 60 - 1 400 - for sold goods;

- 400 - VAT.

Debit 44 Credit 68 (76) - 14.

Example

If the buyer purchases the goods on the terms set out in the previous example, and the discount based on the results of purchases for the fourth quarter of 2001 is provided in the first quarter of 2002 (by the time the discount is granted, 70% of the goods have been sold), then the following entries will be made in accounting:

1. In 2001:

Goods received without discount

Debit 41 Credit 60 - 20 000

Debit 19 Credit 60 - 4 000

2. In 2002:

The decrease in the cost of goods and the amount of VAT due to the discount was reflected (by the “red reversal” method):

Reversal: Debit 41 Credit 60 - 600 - for the balance of goods;

Reversal: Debit 91 Credit 60 - 1,400 - for goods sold;

Reversal: Debit 19 (68) Credit 60 - 400 - VAT.

The adjustment of the accrued tax on road users for shipped goods is reflected:

Debit 91 Credit 68 (76) - 14.

It should be borne in mind that for tax purposes, losses of previous years identified in the reporting year are taken into account in the period to which they relate, if such a period can be determined. According to paragraph 1 of Article 54 of the Tax Code of the Russian Federation, if errors (distortions) are found in the calculation of the tax base relating to past tax (reporting) periods, in the current (reporting) tax period, tax liabilities are recalculated in the period of the error. If it is impossible to determine a specific period, the tax liabilities of the reporting period in which errors (distortions) are revealed are adjusted.

That is, in accounting, profits (losses) of previous years should be reflected in the period of discovery, and for tax purposes, they should be taken into account for the period to which the income (expense) relates. Accordingly, when calculating profit for tax purposes, it must be reduced by the amount of profits of previous years and increased by the amount of losses of previous years.

Thus, in the accounting of the buyer, the actual cost of goods is formed based on the cost of goods, taking into account the discount. At the same time, if the conditions for granting a discount are met immediately (for example, the buyer purchases goods at a time either in the quantity or amount necessary to receive the discount), in the accounting of the purchasing organization, the purchase price of these goods will be the price taking into account the discount received. If the product was purchased before the condition for granting a discount was met, then it is credited without taking into account the discount, and at the time the discount is received, its cost is reduced accordingly.

Discounts for early payment: account with the seller

In practice, several methods are used to reflect discounts for prompt payment in accounting. Since the documents of the system of regulatory accounting regulation do not contain prescriptions regarding the methodology for reflecting discounts for early payment, it is of interest Foreign experience. For example, the US GAAP provides for two methods of accounting for early payment discounts: the gross method and the net sales method.

1. Gross method

When using the gross method, discounts are reflected by reducing the gross value of sales recorded in the credit of the sales account by the amount of discounts recorded in the debit of the specified account. According to the matching principle, discounts corresponding to the volume of sales are reflected in the accounting. It seems that, in relation to Russian accounting practice, it is possible to modify the gross method, reflecting discounts not on the debit of account 90 “Sales”, but on the credit of this account using the “red reversal” method.

Example

The price of products without discounts is 24,000 rubles, including 4,000 rubles. VAT. If the buyer pays for the products within 5 days from the date of invoicing, he receives a discount of 10% of the payment amount. The buyer transferred 80% of the product cost to the seller's settlement account during the discount period. The following entries will be made in the accounting records of a seller who is not a trading organization:

Debit 62 Credit 90 - 24,000 - reflected sales revenue without discounts;

Debit 90 Credit 68 (76)** - 4,000 - VAT charged;

_________

_________

Debit 26 Credit 68 - 200 - the tax on users of highways is charged;

Debit 51 Credit 62 - 17,280 = 24,000 * 0.8 - 24,000 * 0.8 * 0.1 - funds received from the buyer (during the discount period);

Reversal: Debit 62 Credit 90 - 1 920 = 24000 * 0.8 * 0.1 - the discount is reflected in the accounting (using the “red reversal” method);

Reversal: Debit 90 Credit 68 (76) - 320 = (24,000 * 0.8/1.2 -24,000 * 0.8 * 0.1/1.2) * 0.2 - the amount of VAT related to the discount has been corrected (using the "red reversal" method);

Reversal: Debit 26 Credit 68 - 16 = (24,000 * 0.8 / 1.2 - 24,000 * 0.8 * 0.1 / 1.2) * 0.01 - the tax on road users has been adjusted (by the "red reversal" method);

Debit 51 Credit 62 - 4 800 - received the balance of money from the buyer after the expiration of the discount.

2. Net sales method.

When using the net sales method, revenue is recognized taking into account all possible discounts, and unused discounts are treated as independent income. In some cases, the American GAAP interprets the unused discount as a penalty for late payment. Given the provisions of PBU 9/99, in our opinion, for the purposes of reporting under Russian standards, unused discounts should be included in income from ordinary activities, and not other income.

Example

The price of products without discounts is 24,000 rubles, including 4,000 rubles. VAT. If the buyer pays for the products within 5 days from the date of invoicing, he receives a discount of 10% of the payment amount. The buyer transferred 80% of the product cost to the seller's settlement account during the discount period. In the accounting records of a seller who is not trade organization, the following entries will be made:

Debit 62 Credit 90 - 21,600 - sales proceeds are reflected, taking into account the discount;

Debit 90 Credit 68 (76)** - 3 600 - VAT charged;

_________

** - Depending on the selected accounting policy for tax purposes, VAT liabilities can be determined either as shipped or as paid.

_________

Debit 26 Credit 68 - 180 - the tax on users of highways is charged;

Debit 51 Credit 62 - 17,280 = 24,000 * 0.8 - 24,000 * 0.8 * 0.1 - funds received from the buyer (during the discount period);

Debit 51 Credit 62 - 4 800 - received the balance of money from the buyer after the expiration of the discount;

Debit 62 Credit 90 - 480 - additional revenue accrued;

Debit 90 Credit 68 (76) - 80 \u003d 480 / 1.2 * 0.2 - the amount of VAT has been adjusted;

Debit 26 Credit 68 - 4 = 480/1.2 * 0.01 - the tax on road users has been adjusted.

When applying the net sales method, one should keep in mind the tax risks associated with the untimely formation of taxable bases for turnover taxes: in order not to underestimate the taxable base, it is necessary to accrue additional revenue from unused discounts for each tax period.

Discounts for early payment: accounting at the buyer

The buyer must capitalize the values ​​paid during the discount period for prompt payment at the discounted price. Accordingly, goods paid for at full price (without discount) must be capitalized at the purchase price.

Example

The price of the goods, excluding discounts, is 24,000 rubles, including 4,000 rubles. VAT. A 10 percent discount is provided if the buyer pays for the goods within 5 days from the date of invoice. The buyer transferred 80% of the cost of the goods to the seller's settlement account during the discount period. The following entries will be made in the accounting records of the buyer:

Debit 41 Credit 60 - 14,400 = (24,000 * 0.8 - 24,000 * 0.8 * 0.1) / 1.2 - goods purchased at a discount were credited;

Debit 19 Credit 60 - 2,880 = (24,000 * 0.8 - 24,000 * 0.8 * 0.1) * 0.2/1.2 - reflected VAT on the purchased goods;

Debit 60 Credit 51 - 17,280 = 24,000 * 0.8 - 24,000 * 0.8 * 0.1 - funds were transferred to the seller (during the discount period);

Debit 41 Credit 60 - 4,000 - goods received after the expiration of the discount were credited;

Debit 19 Credit 60 - 800 - reflected VAT on the purchased goods;

Debit 60 Credit 51 - 4,800 - funds were transferred to the seller (after the expiration of the discount period).

Accounting for discounts in retail trade

Giving discounts is widely practiced in retail trade and catering(hereinafter - "in the retail trade").

Discounts in retail trade can be conditionally divided into two groups: external and internal. External are provided to buyers - owners of cards of a certain system (for example, Countdown). These buyers, when paying for goods and services in certain stores, restaurants, hotels, etc., always receive discounts in the amount set by the system. If a trade organization is included in such a system, then it is obliged to provide these discounts. This, on the one hand, is the promotion of this organization on the market, since it is included in the list of "elite" firms, and on the other hand, it helps to attract new buyers who know that this is where they will receive a discount.

Internal discounts are set by the trade organization itself also in order to attract additional buyers: on New Year's, Christmas and weekends, during certain hours of trade recession (for example, in public catering - from 15 to 18 hours), during sales, etc. Some organizations sell customers with plastic cards, for which discounts are provided. The sale of these cards allows you to get a kind of interest-free credit from buyers. In addition, the buyer, as it were, is “attached” to this organization, he will buy goods here, as he will receive a discount.

When accounting for sales of goods (products) with the provision of discounts using the cost of purchasing goods as the accounting price, there are no problems in accounting. The entry for the cost of goods sold is the same as for the sale without discounts:

Debit 90/2 "Cost of sales" Credit 41 "Goods" - on the cost of goods sold at discount prices.

The only difference is that the cashier receives less revenue (by the amount of the discount provided) than if the discount was not given to the buyer. This fact will also take place in the sale of goods with discounts, when goods are accounted for at sale prices. But in this case, there are difficulties in compiling the entry for the cost of goods sold, since at least two types of sales prices appear in this case:

1) sale price accounting (without discount);

2) selling price including discount.

If the store accounts for goods at selling prices and does not provide customers with discounts, then at the end of the month the debit and credit turnovers of account 90 “Sales” are usually the same, since this account is credited (for the amount of proceeds received by the cashier) and debited (with write-off of goods sold) for the same amount.

However, when trading with discounts during the month, account 90 “Sales” has a debit balance equal to the amount of discounts provided to buyers. These discounts can be written off daily by posting:

Storno: Debit 90/2 "Cost of sales" Credit 42 "Trade margin".

This wiring to reduce accounts may or may not be done. At the end of the month, after calculating and writing off the realized trade margin, everything will fall into place, that is, account 90 “Sales” will have a credit balance showing the gross profit from the sale of goods. True, this balance will be less than the calculated value of the realized markup (by the amount of the discounts provided).

The problem lies in the need to recalculate revenue (the cost of goods sold at a discount) into the cost of goods at booked sales prices in order to make a posting for the write-off of goods sold. To ensure such a recalculation, the cost of goods sold with discounts should be reflected on a separate cash register counter, and then the following formula should be used for recalculation:

T upc \u003d B: (100 - C) * 100,

where

T upc- the cost of goods sold at accounting sales prices;

AT- revenue received by the cashier from the sale of goods at a discount;

With- the amount of the discount in percent.

Example

Revenue received at the cash desk - 18,000 rubles. from the sale of goods at a 10 percent discount. Initially, a trade margin of 5,000 rubles was set.

Tupc \u003d 18,000: (100 - 10) * 100 \u003d 20,000.

In this case, the accountant of the trade organization should make the following entries:

Debit 50 Credit 90 - 18,000 - sales proceeds received (including discounts);

Debit 90 Credit 41 - 20,000 - goods written off at the book price;

Reversal: Debit 90 Credit 42 - 5,000 - the realized mark-up was written off (using the "red reversal" method);

Debit 90 Credit 68 - 3,000 - VAT charged;

Debit 44 Credit 68 - 30 - the tax on users of highways is charged.

Summarizing the above, one should pay attention to the need to document the provision of discounts in order to reliably form an indicator of sales revenue and financial result and reduce tax risks. However, even in the case of documented substantiation of the discounts provided, the tax authorities have the right to control prices in cases specified in the Tax Code.