No discounts available. Discounts in the contract: types and tax consequences
Currently everything more firms began to resort to discounts.
Sellers have been able to take into account discounts in income tax expenses since January 1, 2006. However, not all discounts can be applied for tax purposes.
Discount concept
Discounts are very often mentioned in the Tax Code (TC): Articles 40, 214.1, 265 and 280. However, neither the Tax Code, nor the Civil Code (CC), or even any other legislative document contains a definition of the concept of “discount”.
Typically, a discount is understood as one of the terms of a transaction that determines the size of a possible reduction in the price of a product specified in the contract, that is, a discount is a reduction in the previously stated price of a product.
According to paragraph 1 of Article 424 of the Civil Code, the execution of the contract is paid at the price established by agreement of the parties. In accordance with paragraph 2 of this article, price changes after the conclusion of the contract are permitted in cases and on the conditions provided for by the contract or by law in the prescribed manner.
Deciding whether to offer a discount
The decision to grant a discount can be made in two main ways:
- both parties come to an agreement to provide a discount through negotiations;
- the seller unilaterally decided to provide the buyer with a discount and simply notified him about it.
At the same time judiciary note that the legislator has not established a specific method for implementing discounts, so the methods can be different, for example, providing goods or paying a premium for the amount of the discount, crediting the discount to pay for the next batch of goods, etc. (Resolution of the Federal Antimonopoly Service of the West Siberian District dated September 17, 2007 No. in case No. F04-6332/2007 (Resolution)).
Types of discounts
The list of types of discounts is also mentioned in the Resolution, according to which discounts of various types can be provided:
- for fulfillment of the plan, terms of the contract or obligations regarding payment terms;
- upon prepayment;
- retro discounts (provided based on the buyer’s performance in the previous month by distributing the discount amount across invoices of the current month);
- bonuses for purchasing a certain volume of a particular product.
- A. The discount is provided by changing the unit price specified in the sales contract.
According to paragraphs 5 and 6.5 of the Accounting Regulations “Income of the Organization” PBU 9/99, revenue from sales of products and goods, as well as receipts associated with the performance of work and the provision of services, are income from common species activities, which are determined taking into account all discounts (capes).
In accounting and tax accounting, the seller determines income according to the contract, taking into account the discount provided. The buyer also reflects the cost of the goods in expenses, taking into account the discount, and the buyer does not have any non-operating income.
Thus, the discounts in question are taken into account in the period in which they are provided. There is no need to adjust the original price of the goods for these amounts, so providing such a discount allows you not to make changes to the primary documents and eliminates the need to submit updated tax returns.
However, there are different points of view regarding the accounting of discounts in expenses when calculating income tax.
The Ministry of Finance believes that these discounts are subject to paragraphs. 19.1 clause 1 Article 265 of the Tax Code does not apply. The seller changes the primary tax accounting documents for these amounts, and also submits an updated tax return for the period in which the goods (work, services) were sold (Letters of the Ministry of Finance dated May 2, 2006 No. 03-03-04/1/411) .
The judicial authorities believe that it is possible to recognize a discount in the form of a reduction in the price of a unit of goods (works, services) only during the period of its provision. on the recalculation of tax liabilities to the budget applies to errors and distortions of the tax base, but not to the provision of discounts. At the time of their sale, the seller reflected the proceeds without errors, based on the actual sale price. Consequently, he must take into account the retroactive discount as part of the expenses of the current period. This means presenting updated tax returns There is no need for VAT and income tax for the period of sale of goods.
- B. The buyer is given a discount on previous purchases without changing the unit price of the product.
Initially, the shipment was made without taking into account the discount, so there is a need to adjust the contract price in the tax accounting of the seller and the buyer.
The amount of revenue should be determined by the seller taking into account the discounts provided. If the discount is provided in the same tax period in which income is taken into account without taking into account the discount, then the revenue is reflected in the amount of income actually received, if in a different tax period, the seller needs to make appropriate changes and submit updated declarations.
Moreover, if the price of an item that has already been sold changes, the seller makes corrections to both his invoice and the buyer’s invoice.
If an invoice with a reduced price is taken into account during the period of its receipt, the buyer is at risk. After all, inspectors may decide that the deduction was declared before the taxpayer had the right to it, and, most likely, will offer the buyer to pay a penalty. However, the courts recognize the legality of VAT restoration by the buyer in the period of receiving the discount, and not in the period of actual tax deduction.
We also note that regulatory authorities do not allow the issuance of “negative” invoices.
Thus, according to Letter of the Ministry of Finance dated March 21, 2006 No. 03-04-09/05, if the contract price changes, corrections must be made to the previously issued invoice (both in the seller’s copy and in the buyer’s copy). Moreover, the buyer makes changes to the Purchase Book for the tax period in which the invoice was registered, and the seller makes changes to the Sales Book for the period of initial issuance of invoices, and they both submit updated declarations.
However, on the way to increasing trade turnover, force majeure circumstances very often occur, which fall on the store in the form bad weather, an unsuccessful model or in general - economic crisis. The only way to attract the attention of customers is to loudly announce your store, the attractiveness of the assortment and, possibly, lower prices, that is, conduct a sales promotion campaign.
Sales promotions are different:
. Interactive - without reducing the price of goods;
. Cross - allowing two or more operators to exchange customer flows;
. “Discount” - associated with a reduction in the cost of goods.
In Russia, the most common and familiar promotions are called “hot prices”, that is, any events that allow buyers to purchase goods cheaper than stated on the price tags. Such promotions can be successful or not very successful, depending on the technology that was used in their development, the timing of their implementation, and the demand by buyers for precisely those goods that participate in the promotion.
I will list the most popular methods of conducting sales promotion campaigns associated with reducing the price of goods:
. Product of the day. For example, “all trousers at one price”, the technique is intended for selling goods of the same name at one or more fixed prices
. Present. For example, “pay for one thing, get two”, this technology is aimed at increasing the complexity of the purchase.
. Holiday discounts. For example, a “Christmas sale”, designed to increase sales overall.
. Client days. When sales grow due to loyal customers.
The main mistake that most retail operators repeat is stimulating sales when consumer demand is declining. Discounts and attractive price offers tend to appear when customers are least willing to make purchases. Of course, sales are increasing slightly, but this increase is not significant. For example, it is completely useless to carry out a promotion related to lower prices during the May holidays, simply because some buyers left for warmer climes, another part went to the country, and the rest of the metropolis residents are more interested in spending time in a movie or a park.
Consumers already came to the store, and when they see attractive prices, they will most likely buy two or more instead of one product. At the same time, in mid-April you can get a discount of only 10 or 15%, while on the May holidays even a 30% discount is not an attractive offer: the summer sale will start soon anyway.
The second common misconception among retailers is an attempt to sell unclaimed goods available at a discount. large quantities on the rest of the store. There is no point in trying to sell products, even at significant discounts, if they have not been of interest to customers for a long period of time. There is a great rule in trading: “sell what sells.” If it’s not for sale, then there’s no need to take up space on the sales floor and “kill” the impression of the store with stale goods. It’s easier to remove illiquid items from the sales floor before the sale or sell them through stock stores.
If “hot price” promotions are thought out and coincide in time with consumer preferences, then they work very well. A clear example of “Crazy Days” at STOCKMANN department stores. Promotions are held in early October and early April, at the peak of the season, when sales are already growing. The validity period of “Crazy Days” is always limited. For the promotion, a catalog of products is specially developed that are subject to discounts, advertising support and bright, recognizable design. trading floors. Everyone knows the madness that happens during the promotion at STOKMANN! At the same time, not only goods with discounts are sold, but also goods with a full retail markup.
The “client days” campaign operates successfully in such chains as BOSCO, TSUM, lady & gentleman CITY. The promotion is carried out at the peak of the season, on weekends or holidays and provides owners bonus cards additional discounts on the purchase of goods. Trade turnover increases by one and a half times or more compared to the same sales period, but without a promotion.
But many promotions carried out by Russian retail chains often do not work at all. The reasons are clear even to a non-professional: a 10 or 15% discount during the “off season” or a drop in sales is not attractive to buyers. A 30% discount on one group of goods, which the sales floor is “crowded” with on the eve of the sales season, also does not work. A limited range of products that are subject to discounts is perceived by customers as deception; sellers' reluctance to search required sizes; differentiated discounts, which are announced on the windows, despite the fact that in the sales area, minimal discounts are provided for most goods; overcrowding of trading floors and many other similar reasons make “hot prices” simply “cold” for consumers.
To prepare a promotion, you need to have several tools: a sales calendar plan, a seasonal marketing plan for promotions and events, a schedule of estimated goods turnover and clear control of actual turnover.
Planned sales promotions are carried out in accordance with the holiday calendar and sales statistics schedule. It is no secret that for some companies the “dead season” begins at the end of spring, for others - at the beginning of October, when summer has already gone and winter has not yet arrived. During the low season, holding “hot promotions” is mandatory. Unscheduled promotions are carried out based on a comparison of the turnover schedule and the actual turnover of each specific item. Let's say you expect to sell 10 tops a day, but actually sell only 3. There is no point in accumulating leftovers, it's time to run a promotion. In order to carry it out, you need to develop a mechanism for the promotion, plan an increase in the number of sales per day, decide on the merchandising rules for goods participating in the promotion and think through advertising support, control tools and motivation of store personnel.
A good example of a well-planned sales promotion event is a campaign held in one of the large Vilnius stores of expensive denim clothing. Having announced in advance that customers who came to the store without pants at a certain time would have the opportunity to choose stylish jeans for free, the store management received the result in the form of a queue of young people in only shorts, lined up at the store doors at the right time. Since the promotion lasted only 10 minutes, the store didn’t really lose out on free jeans, but there was still talk about this promotion and the store itself for a long time, and the “wave” of buyers for “paid” jeans was quite long.
No less interesting is the example of the GAP store in Vancouver. Having planned a “dizzying discounts” campaign, the store supported the idea with merchandising and unusual advertising: everything related to the GAP store was turned on its head. For several days, display cases, 32 mannequins, 4 display tables, more than 100 items of clothing, all the mirrors in the fitting rooms and logo images, 3 cars in the parking lot and even a stand selling hot dogs were upside down. The result exceeded expectations, sales increased several times.
Among the interesting promotions of Russian stores, one can cite as an example some promotions of TM Sportmaster, when a discount is provided not for the purchase of one specific product, but for a ready-made set of clothes or sports equipment for children. The ideas of the RENDEZ VOUS retail chain seem no less attractive - merging with other brands and providing additional joint discounts, along with a discount offer from the trademark holder.
Of course, any sales promotion campaign requires advertising support and, accordingly, a certain cost budget. In this case, the promotion is considered effective in the case when the gross profit received from the results of sales during the promotion, minus the costs of carrying out the promotion, is higher than the gross profit from sales of the previous similar period.
In order to properly plan and carry out a sales promotion campaign, you need to understand what results we want to achieve in a specific period of time. The results may be, for example: a general increase in turnover, an increase in sales for a specific group of goods, an increase in the complexity of the purchase or the amount of the average check. The result of the promotion can NEVER be “reduction of stock” or “getting rid of slow-moving goods”. Unfortunately, lately in most retail stores you can see exactly this type of promotion: direct discounting, display windows full of discounts and complete absence buyers.
If you want to achieve specific results, then the real chance to increase turnover and stimulate demand is planning, competent marketing policy and advertising support, complemented by incentives for each specific seller.
In any case, you shouldn’t play with “hot prices,” because buyers quickly get used to everything and will simply wait for higher and higher prices. big discounts or sales season.
"Current issues accounting and taxation", 2008, N 6
Providing discounts is an integral feature market economy, where prices are largely regulated by fluctuations in supply and demand. So, in paragraph 3 of Art. 40 of the Tax Code of the Russian Federation mentions several reasons for providing discounts, which tax authorities must take into account when deciding the issue of the actual market price for a particular product:
- seasonal fluctuations in consumer demand for goods, works or services;
- loss of product quality or other consumer properties;
- expiration (or approaching expiration date) of shelf life or sale of goods;
- marketing policy, including when promoting new, unparalleled goods to markets, as well as when promoting goods, works or services to new markets;
- implementation of experimental models and samples of goods in order to familiarize consumers with them.
The options for providing discounts are also varied. Some people are given a discount for purchasing a certain volume of goods, others - for exceeding the monetary limit of purchases. Sometimes the discount is provided in advance, before the purchase, sometimes after. It happens that the seller returns the discount to the buyer in cash or allows subsequent purchases to be made cheaper.
The variety of options (which is natural) is reflected in the accounting of discounts - both accounting and tax.
Civil legislation
Unfortunately, in civil legislation such a concept as a discount is not deciphered. Some experts believe that in this situation it is necessary to use the provisions of Art. 424 of the Civil Code of the Russian Federation and either include a discount in the process of forming the contract price, or change the already formed contract price. However, it is not possible to bring all the variety of options for providing discounts under this base. For example, if a discount is provided for past reporting or tax periods upon reaching a certain amount of purchases (regardless of the type of goods), then it is generally impossible to talk about a change in price, because it is “discounted” across several groups of goods at once, without division.
Legal uncertainty gave reason to the Ministry of Finance in Letter dated September 15, 2005 N 03-03-04/1/190 to express the idea that if a discount is provided after a transaction has taken place, then this is nothing more than a donation or forgiveness of a debt. Based on Art. 572 and art. 574 of the Civil Code of the Russian Federation, financiers equated discounts to a gift agreement, according to which the donor freely releases the debtor from the property obligation to himself.
However, this position does not stand up to criticism. Firstly, donations of more than five minimum wages between commercial organizations are generally prohibited. At the same time, it never occurred to anyone to prohibit on this basis the provision of discounts on much large amounts. Secondly, providing a discount differs from debt forgiveness or a gift in that the discount is negotiated, bilateral in nature. The decision on donation or forgiveness is made by the creditor unilaterally and does not require the consent of the debtor himself or the drawing up of an agreement (Article 415 of the Civil Code of the Russian Federation). Thirdly, a discount also differs from a gift agreement in that the buyer, even having received a discount, must pay for the goods, and a gift agreement does not imply the provision of anything in return (Article 572 of the Civil Code of the Russian Federation). Fourthly, purely technically, in order to forgive a debt, it must exist. If the seller provides a discount after the buyer pays for certain goods, then what kind of debt can we talk about?
The courts have to resolve these same issues. Thus, in the Resolution of the Federal Antimonopoly Service of the Federal Antimonopoly Service of August 21, 2006 N F04-3446/2006 (25284-A27-33), the following definition of a discount was given: in contractual relations, a discount means the amount by which the price of goods is reduced when the buyer fulfills certain conditions.
In principle, the problem would be small, since the use of discounts has actually become a business custom, an unwritten law. However, the uncertainty of the concept of a discount has a noticeable impact on taxation, where citing business customs is no longer an option.
Income tax Discount on services
In paragraphs 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation states that non-operating expenses include expenses in the form of a premium (discount) paid (provided) by the seller to the buyer as a result of fulfilling certain terms of the contract, in particular the volume of purchases. By the way, this wording gave officials grounds to claim that such a benefit does not apply to cases of provision of services. Letters of the Ministry of Finance of Russia dated 02/28/2007 N 03-03-06/1/138 and the Federal Tax Service for Moscow dated 08/28/2007 N 20-12/081752 indicate that the provisions of paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation applies only to sales contracts. The fact is that in accordance with paragraph 1 of Art. 454 of the Civil Code of the Russian Federation, under a purchase and sale agreement, one party (seller) undertakes to transfer the thing (goods) into ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount for it sum of money(price).
At the same time, in paragraph 1 of Art. 779 of the Civil Code of the Russian Federation stipulates that under a contract for the provision of paid services, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services.
Thus, take into account tax expenses only the seller of goods can apply the amount of discounts (financiers expressed exactly the same opinion earlier - see Letter dated 02.02.2006 N 03-03-04/1/70).
However, the Ministry of Finance’s position immediately found opponents. The most important objection is, perhaps, that in the text of Ch. 25 of the Tax Code of the Russian Federation, the concept of “seller” is also used in relation to works or services. Therefore, such selective application of civil law provisions to taxation issues is unacceptable. In addition, from Art. 265 of the Tax Code of the Russian Federation does not in any way follow that paragraphs. 19.1 clause 1 applies only to sales contracts. The Ministry of Finance derived this from the same provisions of the Civil Code of the Russian Federation, which in this case is incorrect. And, finally, this interpretation of tax legislation discriminates against taxpayers selling work or services, which violates the basic provisions of the Tax Code of the Russian Federation. According to paragraph 1 of Art. 3 of the Tax Code of the Russian Federation, the principle of equality must be observed in taxation.
Some experts have suggested a compromise option - to take into account discounts on work or services according to clauses. 20 clause 1 art. 265 of the Tax Code of the Russian Federation, that is, as other reasonable expenses.
The situation is quite controversial, and, unfortunately, there is no judicial practice. As a result, taxpayers who risk defending their rights will have to go to court without a guarantee of a positive result.
And again a dispute about concepts
In the Letter of the Ministry of Finance of Russia dated 02.05.2006 N 03-03-04/1/411 it was stated that paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation applies if the provision of a discount (payment of a premium) is provided for by the terms of the relevant purchase and sale agreement, and the basis for granting a discount (payment of a premium) is the buyer’s fulfillment of certain terms of the agreement. This subclause does not apply to those discounts that are provided to the buyer by indicating a reduced price for the goods in the sales contract. Tax authorities also agree with this - see, for example, Letter of the Federal Tax Service for Moscow dated November 14, 2006 N 20-12/100238.
In the said Letter, the capital’s tax authorities divided the discounts into two groups (see also Letter of the Ministry of Finance of Russia dated September 15, 2005 N 03-03-04/1/190). To the first, they included cases when the seller, when the buyer fulfills certain procurement conditions, changes the price of a unit of goods for him, as provided for in Art. 424 Civil Code of the Russian Federation. In turn, this leads to the need to make changes to primary documents and tax accounting. In addition, on the basis of Art. 54 of the Tax Code of the Russian Federation for those periods in which goods with a changed price were sold, updated tax returns must be submitted.
The second group includes cases when the seller provides a discount or bonus to the buyer without changing the unit price of the product. According to tax authorities, the seller organization is reviewing the amount of the buyer's debt under the purchase and sale agreement. Based on Art. Art. 572 and 574 of the Civil Code of the Russian Federation, such a discount should be considered as an exemption from property obligations to the seller, which is a gratuitous transfer of that part of the goods that was not paid for by the buyer (we have already discussed above what is wrong with this point of view). Naturally, tax authorities admit that such supposedly gratuitous transfer falls under paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation and can be taken into account in the tax expenses of the seller.
In the Letter under consideration, tax authorities put forward a number of requirements for documentation providing discounts. You must have:
- an agreement with the buyer stipulating the conditions for providing a discount;
- calculation or adjusted invoice (invoice) for the amount of the discount provided;
- documents confirming the fulfillment of the conditions stipulated by the contract.
However, here the regulatory authorities had to face opposition from the courts. Thus, the FAS ZSO in its Resolution dated September 17, 2007 N F04-6332/2007 (38166-A67-15) did not find confirmation in the legislation of the conclusions of financiers and tax authorities. The court pointed out that the tax authority’s reference to Letter of the Ministry of Finance of Russia dated May 2, 2006 N 03-03-04/1/411, which states that discounts provided to the buyer by indicating in the purchase and sale agreement a reduced price of goods, paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation does not apply, the cassation instance rejects it, since it does not follow from this subparagraph that we are talking about discounts provided without changing the price of the goods.
Note that the taxpayer who won the court determined the amount of the discount based on data for past periods and spread it across invoices of the current period. In fact, it looked exactly like a change in the price of the product. In this case, the amount of the discount was confirmed by the act of reconciliation of calculations and an additional agreement.
The procedure for applying a discount is the simplest
Currently, the option does not cause any particular problems when the seller transfers to the buyer’s bank account the amount of the premium accrued for the latter’s fulfillment of pre-established conditions for receiving it - according to the volume of purchases, according to their cost, etc. In this case, the seller includes the amount of the premium in non-operating expenses (see, for example, Letter of the Federal Tax Service for Moscow dated November 6, 2007 N 20-12/105702.1), and the buyer includes in non-operating income, as a gratuitous receipt in accordance with clause 8 Art. 250 of the Tax Code of the Russian Federation (see Letters of the Ministry of Finance of Russia dated September 15, 2005 N 03-03-04/1/190 and dated November 14, 2005 N 03-03-04/1/354).
Example 1. OJSC "Magnum" sells goods to LLC "Fantasy" at a price of 100 rubles. per unit (including VAT - 15.25 rubles). The supply agreement stipulates that if during the quarter total quantity of purchased goods exceeds 10,000 units, then the premium for each unit of goods purchased over the limit will be 5 rubles for the buyer.
In April 2008, the parties drew up an act on reaching the conditions under which the buyer was given a discount. The discount amount was 10,000 rubles. ((12,000 units - 10,000 units) x 5 RUR/unit).
In accordance with the terms of the agreement, the premium is transferred to the buyer to his current account.
However, be careful: even this simple option can be turned into quite complex. So, if the seller does not pay the premium in money, but ships free goods to the buyer (we will talk about this a little later), then the result will be a gratuitous transfer of property, which will have to be subject to VAT.
The procedure for applying the discount is the most difficult thing
The most difficult situation is when the seller and buyer agree upon the occurrence of certain conditions to change the price of goods already sold. According to tax authorities, in this case, tax accounting should revise the amount of proceeds from the sale in the reporting period to which the sale relates. The fact is that a change in the contract price does not affect the implementation date under the contract. Consequently, when providing a discount, the tax base of the period in which the sale took place must be adjusted.
As Art. 54 of the Tax Code of the Russian Federation, if distortions are detected in the calculation of the tax base relating to previous tax or reporting periods in the current reporting or tax period, tax liabilities are recalculated in the period of the error. And only if it is impossible to determine a specific period should the tax liabilities of the reporting period in which the distortions were actually identified be adjusted.
Example 2. OJSC Magnum sells goods to LLC Melodiya at a price of 100 rubles. per unit (including VAT - 15.25 rubles). The supply agreement stipulates that if during the quarter the total quantity of goods purchased exceeds 10,000 units, then the price per unit of goods will be 90 rubles for the buyer. (including VAT - 13.73 rubles) for all previously purchased consignments of goods.
Purchases for the period from January to March (we will use the data from the previous example) amounted to more than 10,000 units. goods, namely 12,000 units. (3500 + 5500 + 3000).
In April 2008, the parties drew up an act on reaching the conditions under which the buyer was given a discount. The discount amount was 120,000 rubles. ((100 rub/unit - 90 rub/unit) x 12,000 units).
Guided by the requirements of the tax inspectorate, the taxpayer submitted amended tax returns.
For the first quarter of 2008, accrued VAT was reduced by 18,305 rubles.
((100 rub/unit - 90 rub/unit) x 12,000 units / 118% x 18%). Advance payment for income tax for the first quarter of 2008 should be reduced by 24,422 rubles. (((100 rub/unit - 15.25 rub/unit) - (90 rub/unit - 13.73 rub/unit)) x 12,000 units x 24% / 100%).
Unlike tax accounting, in accounting, the provision of a discount is reflected in the period when it was actually granted, that is, during the period of signing the relevant act.
Thus, the seller's accounting must be made following entries:
The position of the regulatory authorities seems, to put it mildly, not indisputable. In Art. 81 of the Tax Code of the Russian Federation states that the obligation to correct the data of past reporting or tax periods arises for the taxpayer only when he discovers either an incomplete reflection of some important information or errors that led to an understatement of the amount of tax payable to the budget. However, nothing similar happens before the discount is granted in previous reporting or tax periods. After all, at that time, all the reflected data corresponded to reality, and the right to a discount appeared only later. Providing a discount is an independent business transaction, and information about it should be reflected in the current reporting (tax) period.
Example 3. If we take the conditions of the previous example and do not prepare updated tax returns, then, according to the author, in April 2008 the seller can recognize in his tax and accounting records an expense in the form of a discount in the amount of 101,695 rubles.
(((100 rub/unit - 15.25 rub/unit) - (90 rub/unit - 13.73 rub/unit)) x 12,000 units).
In turn, the buyer must recognize in tax and accounting income in the form of a discount received, also in the amount of 101,695 rubles.
The procedure for applying a discount is an ideal option
Another option for applying a discount could be a subsequent change in the price of the same product purchased in the future. In this case, no clarifying tax returns are needed. Tax authorities will not be able to apply the provisions of Art. 40 of the Tax Code of the Russian Federation - after all, paragraph 3 of this article clearly states that when determining the market price, it is necessary to take into account the discounts provided.
The main question, in the author’s opinion, is different here - is it possible to take into account in the seller’s tax expenses the amount that he lost by selling his goods not at full price, but taking into account the discount? And in this case, is it necessary to recognize the amount of the benefit received in the buyer’s tax income?
In our opinion, this is not necessary. In accordance with paragraph 1 of Art. 40 of the Tax Code of the Russian Federation, for tax purposes, the price of the goods indicated by the parties to the transaction is accepted. According to paragraph 2 of Art. 249 of the Tax Code of the Russian Federation, sales revenue is determined based on all receipts associated with payments for goods, works or services sold. Consequently, when providing a discount immediately at the time of subsequent sale of goods in tax accounting, the seller reflects their sale at a price taking into account the discount provided. The buyer does the same in his expenses.
Despite all the conveniences of this option, it is not always applicable. It stipulates that the buyer will continue to purchase goods from the seller in the future, which is sometimes impossible, especially if the goods are specific. In such situations, the seller and buyer will have to negotiate either a retroactive price change or a premium.
Value added tax
If the seller pays the buyer a cash bonus for fulfilling certain purchase conditions, then neither the seller nor the buyer needs to charge VAT. The fact is that, according to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, invoices are presented to buyers when selling goods, works or services, transferring property rights, and providing a discount is a separate operation not related to the sale of goods. The Ministry of Finance also agrees with this, for example, in Letter dated December 20, 2006 N 03-03-04/1/847.
However, if the premium is paid in goods, then VAT is inevitable. The regulatory authorities equate such a transfer to a gratuitous transfer of property, which is subject to VAT - this is clearly stated in paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation. The seller will be obliged to charge VAT on the cost of the transferred goods, issue an invoice in one copy and reflect it in the sales book. The recipient of the goods will not receive any invoice, and he will not have the right to deduct.
Example 4. OJSC "Magnum" sells goods to LLC "Felicia" at a price of 100 rubles. per unit (including VAT - 15.25 rubles). The supply agreement stipulates that if during the quarter the total quantity of goods purchased exceeds 10,000 units, then 500 units will be supplied to the buyer free of charge. goods.
In January 2008, the buyer purchased 3,500 units. goods, in February - 5500 units, in March - 3000 units. Thus, the limit established in the contract is 10,000 units. was overcome (3500 + 5500 + 3000 = 12,000 (units)).
In April 2008, the parties drew up an act on reaching the conditions under which the buyer was given a discount. 500 units were shipped to the buyer. goods.
The following entries must be made in the seller's accounting:
In the case when a discount is provided by changing the price of an already sold product, according to tax authorities, VAT must be recalculated for the reporting or tax period when the sale took place. Accordingly, the amount of VAT accrued for the seller will be reduced, and the amount of VAT to be deducted for the buyer will be reduced. As a result, it is the buyer who will suffer the most, who will have to restore the already refunded “input” VAT.
Let's see what the VAT calculation process should look like in this situation from the point of view of financiers (see Letter dated July 26, 2007 N 03-07-15/112<1>). Firstly, financiers require corrections to be made to the previously drawn up invoice for the shipment of goods. Corrections made to invoices must be certified by the signature of the manager and the seal of the seller, indicating the date of the correction (clause 29 of the Rules<2>).
<1>Sent for review and use in work by Letter of the Federal Tax Service of Russia dated August 30, 2007 N ShS-6-03/688@.
<2>Rules for maintaining logs of received and issued invoices, purchase books and sales books, approved. Decree of the Government of the Russian Federation dated December 2, 2000 N 914.
Secondly, the previously received invoice must be cancelled. This is done in accordance with clause 7 of the Rules: if it is necessary to make changes to the purchase book, an entry on the cancellation of the invoice is made in an additional sheet of the purchase book for the tax period in which the invoice was registered before the corrections were made to it. Additional sheets of the purchase book are an integral part of it.
Thirdly, VAT can be deducted on a corrected invoice only in the tax period in which it was received and, accordingly, registered in the purchase book. Well, fourthly, for the tax period when changes were made to the purchase book, you need to submit a corrective tax return.
Simply put, financiers require that all “input” VAT on the purchase be recovered in the period in which it was made, and claimed for reimbursement in the period in which the corrected invoice was actually received, that is, when the seller provided the buyer with a discount.
Example 5. Melodiya LLC purchased goods from Magnum OJSC at a price of 100 rubles. per unit (including VAT - 15.25 rubles). The supply agreement stipulates that if during the quarter the total quantity of goods purchased exceeds 10,000 units, then the price per unit of goods will be 90 rubles for the buyer. (including VAT - 13.73 rubles) for all previously purchased consignments of goods.
During January - March 2008, the buyer purchased 12,000 units. goods (in January - 3500 units, in February - 5500 units, in March - 3000 units). The sales amount for the specified period amounted to RUB 1,200,000. (350,000 + 550,000 + 300,000). Due to the fact that the limit established in the contract is 10,000 units. was overcome, in April 2008 the parties drew up an act on achieving the conditions under which the buyer was given a discount. The discount amount was 120,000 rubles. ((100 rub/unit - 90 rub/unit) x 12,000 units).
In accordance with the terms of the agreement, overpaid amounts (in the amount of the discount) are returned to the buyer to his bank account in April 2008.
Guided by the requirements of the tax inspectorate, the taxpayer submitted amended tax returns. For the first quarter of 2008, VAT subject to reimbursement was reduced by 183,000 rubles. (12,000 units x 15.25 rubles/unit). For the second quarter of 2008, the buyer can claim only RUB 164,760 for deduction on the received corrected invoice. (12,000 units x 13.73 rubles/unit).
The advance payment of income tax for the first quarter of 2008 should be increased by 24,422 rubles. (((100 rub/unit - 15.25 rub/unit) - (90 rub/unit - 13.73 rub/unit)) x 12,000 units x 24% / 100%).
Unlike tax accounting, in accounting, the provision of a discount is reflected in the period when it was actually granted, that is, during the period of signing the relevant act.
Thus, the following entries must be made in the buyer's accounting:
| Contents of the operation | Debit | Credit | Sum, rub. |
| The purchase of goods is reflected without taking into account the discount (12,000 units x (100 RUR/unit - 15.25 RUR/unit)) | 41 | 60 | 1 017 000 |
| The "input" VAT on the product is reflected (1,200,000 - 1,017,000) rub. | 19 | 60 | 183 000 |
| "Input" VAT is claimed for deduction | 68-VAT | 19 | 183 000 |
| Paid for purchased item | 60 | 51 | 1 200 000 |
| Storno Reflected decrease in purchase price in result of discount (RUB 120,000 - RUB 120,000 / 118% x 18%) | 41 | 60 | (101 695) |
| Storno Reflected decrease in value "input" VAT | 19 | 60 | (18 305) |
| "Input" VAT restored | 68-VAT | 19 | 18 305 |
| Amount of discount provided transferred to the current account buyer | 51 | 60 | 120 000 |
However, in the author’s opinion, if we assume that there was no distortion of data from previous periods in accounting, and the provision of a discount should be reflected without connection with previous business transactions, then no changes need to be made in the calculation of VAT. At the moment when the sale occurred, VAT was calculated and refunded correctly, and it can no longer be recalculated. The seller has already transferred the amount of VAT received from the buyer, and the buyer has accepted for deduction the VAT paid to the seller. Thus, no one, including the state budget, would lose anything.
In the case where a discount is provided to the buyer by reducing the price of newly sold goods, VAT is calculated and paid in the general manner. Let us remind you once again that if the reduction in the regular price is supported by documents indicating the provision of a discount, then the tax authorities will not be able to apply Art. 40 of the Tax Code of the Russian Federation and try to charge additional taxes.
Discounts and "networkers"
Currently, in our country, the so-called network retail trade, or, in other words, “networkers,” is gaining increasing power and influence. The emergence of “networkers” led to the fact that the latter took the leading role in the pair manufacturer (supplier) - retailer. Now he dictates his terms to manufacturers.
As a result, what was previously considered a discount (in the case of online trading), according to the author, has turned into something completely different, almost the opposite. And again, the lack of a legally established concept of a discount has a negative impact. As a result, all payments and bonuses that suppliers must transfer to “networkers” are classified as discounts in contracts between them. Although not everything that is called a discount is actually one.
When resolving specific issues related to the economic relations between network operators and their suppliers, the Ministry of Finance adheres to an approach based on an already outdated understanding of the situation and does not take into account the change in the essence of these relations. Evidence of this is the already mentioned Letter of July 26, 2007 N 03-07-15/112.
So, financiers divided the possible discount options into three large groups. Firstly, these are bonuses or discounts aimed at promoting goods (in particular, for placing goods on shelves in specified places and allocating permanent or additional space for goods in the store). Secondly, payment for the fact of concluding a supply agreement with the seller, supplying goods to newly opened stores of the distribution network, including product items in the assortment of stores, etc. Thirdly, the actual discounts (bonuses and bonuses), which provide for a reduction in the price of previously delivered goods.
As for the third group, there are no special features here - these discounts are traditional. We discussed the issues of their accounting and taxation above. The first two groups are of particular interest.
The costs of promoting goods, according to financiers, are included in the costs of suppliers to pay for the services that retail chains provide them. Indeed, from the outside it looks exactly like this. “Networkers” provide services to promote goods, but payment for these services is made not directly, but by reducing the price of goods supplied to the distribution network. And if these are services, then, regardless of the method of payment, “network operators” must pay VAT on the proceeds received from the provision of such services and issue an invoice to the supplier so that he can accept this VAT as a deduction.
True, there are several “buts” that prevent us from interpreting the situation so unambiguously.
Firstly, by promoting the supplier’s product, “networkers” provide a service not only to him, but also to themselves (we note, for example, that the FAS MO in Resolution dated November 18, 2003 N KA-A40/9281-03 came to the conclusion that the applicant has the right to advertise trademarks of which he is not the owner, if he sells goods produced using them). Agree that a service that is necessary not only for the customer, but also for the contractor himself, is not exactly a service that is intended exclusively for sales purposes.
Secondly, let us recall the definition of a discount given by the FAS ZSO in Resolution No. F04-3446/2006 (25284-A27-33) of August 21, 2006: in contractual relations, a discount means the amount by which the price of goods is reduced if the buyer fulfills certain conditions . What these conditions are is not specified; therefore, nothing prohibits the parties from agreeing that in order to receive a discount, the buyer must carry out a number of marketing and advertising activities, and for mutual benefit. Then it will not be possible to say that the buyer provides the seller with independent services, separate from the supply agreement.
By the way, interpreting this situation specifically as the provision of a service adds another problem for the parties. Since payment for the service actually occurs in non-monetary means, the parties will have to apply the provisions of clause 4 of Art. 168 Tax Code of the Russian Federation. In other words, in order to receive a VAT deduction, the supplier is forced to transfer the amount of VAT calculated on goods promotion services in a separate payment order.
The situation is very bad for suppliers with the payments they have to make for the right to enter the retail chain, for the right to supply goods to newly opened stores, for expanding the product range, etc. Regulatory authorities do not recognize such costs as economically justified. This is confirmed by Letters from the Ministry of Finance of Russia dated October 3, 2006 N 03-03-04/1/677 and dated October 17, 2006 N 03-03-02/247, Federal Tax Service for Moscow dated June 17, 2005 N 20-12/43635 and from 05/23/2007 N 19-11/047634.
Old-fashioned financiers believe that suppliers actually pay what is the responsibility of the buyers themselves - the retailers. In fact, at present it is simply impossible to get into online trading without these payments. Suppliers have to fight for the right to supply in the same way as, for example, builders for the right to conclude a lease agreement. At the same time, payment for the right to conclude a lease agreement is for some reason not considered economically unjustified (see, for example, Letter of the Federal Tax Service for Moscow dated 03.03.2005 N 20-12/14540). If without the above payments or discounts the supplier cannot sell its products, then why cannot these costs be considered economically justified? The question is rhetorical.
The only advantage of this situation is that these payments or discounts are not subject to VAT. They are not related to the activities of the seller of goods and their payment, therefore paragraphs do not apply to them. 2 p. 1 art. 162 of the Tax Code of the Russian Federation, which states that the tax base determined in accordance with Art. Art. 153 - 158 of the Tax Code of the Russian Federation, increases by the amounts received for goods sold, work or services related to their payment.
Let us note that here there is a serious discrepancy between financiers and tax specialists. In Letter of the Federal Tax Service of Russia dated March 21, 2007 N MM-8-03/207@, tax authorities concluded that, at a minimum, payments or discounts for the presence of supplier goods in the buyer’s stores are payment for services. Therefore, these amounts are subject to VAT.
In general, you won’t envy the suppliers. We can only hope that the regulatory authorities themselves will be able to decide whether the fact of concluding a supply agreement with the seller, supplying goods to newly opened stores of a retail chain, or including product items in the assortment of stores constitutes services. And then you will have to decide - either to impose VAT on the disputed amounts, but allow them to be included in tax expenses, or not to recognize this in tax expenses, but not to include them in the VAT tax base.
Bonus "carrot"
Perhaps the stupidest thing a seller can do when encouraging a buyer is to provide him with cash prize batch of free goods. Not only will the seller himself have to charge VAT on the transferred goods, which the recipient will not be able to deduct, but the buyer will actually have to pay income tax on the gift twice. The financial department stated this quite unequivocally in Letter dated January 19, 2006 N 03-03-04/1/44.
The naive taxpayer believed that if he pays income tax on a product received free of charge, in the form of a bonus, from the seller, then upon its subsequent sale there is no longer any need to charge income tax. But no, that was not the case!
Financiers recalled that, according to clause 2 of Art. 248 of the Tax Code of the Russian Federation, property is considered to be received free of charge if the receipt of this property is not associated with the occurrence of an obligation on the recipient to transfer property or property rights to the transferor, perform work for him or provide services. According to paragraph 8 of Art. 250 of the Tax Code of the Russian Federation, non-operating income of a taxpayer is recognized, in particular, income in the form of property (work, services) received free of charge or property rights, except for the cases specified in Art. 251 Tax Code of the Russian Federation.
We discussed all this earlier. When receiving goods free of charge, the recipient will have to pay income tax on the market price of the “gift”.
However, in addition, when taxing profits from trade, the tax base includes not the amount of the markup, but the difference between the revenue of a trading organization and its expenses. According to paragraphs. 3 p. 1 art. 268 of the Tax Code of the Russian Federation, when selling purchased goods, the taxpayer has the right to reduce income from such a transaction by the cost of acquiring these goods, determined in accordance with the accounting policy adopted by the organization for profit tax purposes.
Since the goods were received free of charge, then the organization has revenue from its sale, but there are no expenses for its acquisition. As a result, income tax will not be levied on the difference between income and expense, but on all revenue in its entirety (excluding VAT).
In the case of a production (non-trading) organization, the result will be the same. In paragraphs 1 clause 1 art. 254 of the Tax Code of the Russian Federation states that material expenses for calculating income tax are the costs of purchasing raw materials or materials. If the taxpayer did not have such expenses, then there will be nothing to take into account when calculating expenses. Accordingly, that part of the proceeds from sales finished products, which would generally be “closed” by the cost of raw materials or materials, will be subject to income tax in the situation considered.
A.V. Anishchenko
Journal expert
"Current issues
accounting
and taxation"
Many companies are willing to provide discounts to customers. But if the discount is more than 20% of the initial price, the tax service may question whether you applied Art. 40 of the Tax Code of the Russian Federation and whether you are transferring goods on economically unjustified conditions or even free of charge. If a violation is discovered, taxes will be calculated in a new way. The same Article 40 of the code will help you protect yourself from tax claims if you use it wisely.
Ilya Pozdnyakov,
Head of Sales Department, Moscow
- How to make discounts to avoid claims from the tax inspectorate
- Discounts for individuals
- Discounts legal entities
- Types of discounts
In this article I will try to explain in detail, how to make discounts right to tax office did not suspect you of dishonesty, as well as how to use Article 40 of the Tax Code to your advantage.
Our company produces highly specialized products. It is important to say this at the very beginning, since the marketing strategy of an enterprise that deals with consumer goods and a manufacturer of products aimed at a narrow circle of buyers is significantly different. For example, mobile phones, as a mass product, they very quickly become cheaper and are forced out of the market by more progressive analogues, which makes it necessary to organize sales with a large discount.
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We interviewed businessmen and found out what modern tactics help increase the average bill and the frequency of purchases by regular customers. We published tips and practical cases in the article.
Also in the article you will find three tools to determine customer needs and increase the average bill. With these methods, employees always fulfill the upsell plan.
In our case, the speed of innovation is not so high, demand is limited and does not experience strong modifications. Therefore, our marketing policy is largely aimed at ensuring the loyalty of old customers and attracting new large customers.
How to make discounts according to the law
In Art. 40 of the Tax Code of the Russian Federation states that tax authorities have the right to check the correctness of application of prices for transactions if they deviate by more than 20% upward or downward from the price level. To minimize risk, price changes must be justified. That is, it is necessary to draw up a certain document that will outline the entire pricing policy of the company (selling price of the product), indicating the dependence of the price on various factors— sales volume, payment procedure and terms, the importance of the client for the company. This document is the regulation on marketing policy. Thanks to it, an organization can set virtually any price for goods or services.
Division of counterparties
To systematize the provision of discounts, I divided all contractors into three conditional groups - an individual, a corporate client, and a dealer. Individuals are private clients purchasing products for personal purposes. Legal entities working in production similar to mine are corporate clients. Dealers include legal entities and individual entrepreneurs, which carry out retail or wholesale sales to individuals and legal entities and have conditions for warehousing, as well as distribution channels. This structuring of counterparties allowed me, firstly, to divide the responsibilities of managers, secondly, to simplify my task when drawing up regulations on marketing policies, and thirdly, to provide each group of counterparties with its own discount conditions. To ensure that employees adhere to adopted policy, I make sure to familiarize them with the regulations on marketing policy in general and with the rules on how to make discounts for a certain group of clients in particular.
Discounts for individuals
The next step was to determine the size of discounts and the conditions for their provision for different categories of clients.
For new clients, the criterion was the size of the account. When ordering from 10,000 to 50,000 rubles. the discount will be 10%, from 50,000 to 80,000 rubles. — 15%, from 80,000 to 150,000 rubles. — 20%, from 150,000 to 200,000 rubles. — 25%.
A discount can be set for the same volume of goods different sizes. This depends on the payment scheme: whether the client has made an advance payment or works on a deferred payment basis. Another factor influencing the size of the discount is the urgency of delivery (prompt or planned) and the type of shipment (pickup or our delivery).
Let me give you an example. A new client contacted us and placed a large order (invoice amount: 200,000 rubles). According to the company's marketing policy, he is entitled to a 25% discount. But the client installed as soon as possible completion of the work - three days. Here the clause on allowances already comes into force (this will be discussed below). To fulfill the order, we have suspended serial production. It would seem that there is no need to give a discount. But the client is new, he needs to be encouraged, and we leave a discount, but not 25, but 10%. In this way we maintain customer loyalty and do not violate Art. 40 Tax Code of the Russian Federation.
Discount for legal entities
The scheme is different for regular customers; regardless of the bill amount, they receive a 40% discount. This is fixed in the regulations, however, with a certain agreement on production times and delivery conditions, the discount can be canceled. If the provision on surcharges comes into force (this will be discussed below), the amount of the check may generally be increased.
This discount scheme is designed for individuals (new clients) and corporate clients (regular customers). A separate paragraph of the regulation is devoted to working with dealers.
Discount for dealers
Dealers are separate group, which plays an important role in increasing the recognition and popularity of the company’s brand in new regions. Corporate clients-manufacturers, for example, of furniture, can increase sales on their own, but not critically, not several times. But a well-motivated dealer is capable of increasing sales volume by an order of magnitude. A dealer is, as a rule, a trading organization that can open new retail outlets and enter into an agreement with a new plant. This means that the dealer needs to be interested in selling and promoting my products, and offer him exceptional conditions.
In the marketing policy regulations, in the “Dealers” section, the first item I wrote down was a 40% discount, regardless of the invoice amount. With such a discount, the dealer can safely work with individuals and corporate clients on my terms, that is, build a system of discounts depending on the invoice amount. Moreover, 40% is the initial discount for the dealer and is equal to the discount for a regular corporate client. Thus, on the one hand, I suggest to dealers good conditions for cooperation, on the other hand, new dealers will not be able to compete with me as a manufacturer and win over my regular customers.
I am interested in constantly increasing the volume of orders. The regulation states: if the dealer increases the volume of purchases monthly and reaches the average monthly invoice amount of 500,000 rubles. and more, the discount can be increased to 45%; if the dealer has reached the average monthly purchase amount of 1.5 million rubles. and more, the discount can be increased to 50%.
There is no definition of “discount” in the legislation on taxes and fees. In accordance with business customs, a discount is usually understood as a reduction by the seller of the previously stated cost of a product. It is usually provided to the buyer who has fulfilled the conditions set by the seller.
How to make discounts in non-standard situations
In business you need to be prepared for anything. Dumping from competitors, the emergence of new similar products, the need to introduce products to a new region. To stay afloat, you need to quickly manage discounts. This is another point in the marketing policy regulations.
I indicated that in addition to all the conditions for granting discounts and assigning premiums, factors such as the promotion of a new product to the market, promotion of the company’s products to new markets, consumer demand for manufactured products, seasonal demand for products, lack of orders or excessive workload of production, dumping should be taken into account from manufacturers of similar goods.
In this case, it is not necessary to indicate the exact amount of the discount, since you do not know what may happen in a given period of time. For example, in 2007, 70% of the population did not know that there would be a banking crisis in 2008.
How to justify a discount
- Seasonal or other fluctuations in consumer demand for goods (works, services)
- Loss of quality or other consumer properties of the product
- Expiration (approximation of the expiration date) of the expiration or sale dates of goods
- Marketing policy, including when promoting new products that have no analogues to markets, as well as when promoting goods (work, services) to new markets
- Sales of experimental models and samples of goods in order to familiarize consumers with them
Source: clause 3 of Art. 40 of the Tax Code of the Russian Federation as amended. Federal Law dated 07/09/1999 No. 154
About allowances
In your marketing policy, you need to take into account not only discounts and promotions, but also price increases. In Art. 40 of the Tax Code of the Russian Federation clearly states that the tax authority may have questions if the price deviates by more than 20%, not only downwards, but also upwards.
We have a rather specific product, not related to wide consumption, aimed at a narrow circle of clients. The second feature: in addition to serial products produced at the enterprise, we work with non-standard orders. This allows you to keep designers on their toes, plus, an exclusive product always costs more (compare, for example, the price of a production car and a hand-built car). Supplements can vary from 10 to 100%, therefore, in the company’s marketing policy regulations, I described in detail in which cases which rates are applied.
The first case is the production of non-standard products, when changes are made to the design of a serial product. For example, a product is made from a material that is atypical for this type of product, according to the customer’s drawings (sketches), the size exceeds the standard, etc.
The second case is to complete the order in the shortest possible time (ours is from one to seven working days).
And third: in order to fulfill a client’s order, the company is forced to resort to the help of companies that manufacture similar products (ordering a batch of goods, consulting on product design). If expensive material is used in the manufacture of a non-standard product, we have the right to set a premium based on its cost and the price of components.
How to protect your discounts
I understand that there is a risk of dissatisfaction when applying large discounts tax authorities (table 2). However, something else is also obvious: if you use a well-written provision on marketing policy and systematize marketing campaigns, you will have a much greater chance of defending your interests than a company that, although it refrains from large-scale campaigns to stimulate sales, applies discounts uncontrollably and haphazardly. I will support my opinion with the provisions of the law: in accordance with the Tax Code Russian Federation(Chapter 1, Article 3, Clause 7) “all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees).” Therefore, I believe that our task is to act clearly and thoughtfully, and the task of the tax authority is to prove that we are acting to our detriment. And it will be very difficult for them to do this if your marketing policy is formulated correctly.
| Type of discount | Size | Conditions of use |
|---|---|---|
| General | 20-40% of list price | Seasonal sales, promotions, sales |
| Bonus (quantity discount) | When purchasing a certain product, a gift is given. Promotions “2 for the price of 1”, “Buy two, get the third free”, etc. | Slow-moving goods, goods with an expiring shelf life. Used as part of individual promotions. |
| Discount for regular customers (discount card) | From 5 to 25% | It is usually provided for all or certain types of goods, starting from a specific purchase on the account or from a certain amount. |
| Seasonal | Up to 70%, valid for a certain period or until all products are sold out. | Provided for goods, the purchase and use of which is associated with a certain time of year, usually at the end of the season. |
| Cumulative | With each purchase the discount increases (3-20%). | Used only in retail. |
| Festive | Fixed discount (up to 20%) | Provided for all or certain types of goods for a certain time. Timed to coincide with the most popular holidays. |
Discounts are one of the most common ways to stimulate sales. We will analyze in detail the existing classification of discounts, the procedure for their application, which depends on a number of conditions, paying attention special attention provision of discounts in the light of the Federal Law “On the Fundamentals of State Regulation trading activities in the Russian Federation."
Discounts: types and brief description
IN modern conditions economy, the system of price discounts is increasingly used as one of the most important factors sales promotion. This allows sellers not only to retain regular customers, but also to attract new ones.
There is no definition of the concept of a discount in civil and tax legislation. In accordance with the concepts of business turnover, a discount is understood as a reduction by the seller of the previously stated cost of a product, which leads to a decrease in its selling price.
Discounts can be divided into two groups:
- provided by the seller to the buyer as a result of a revision of the price of the goods specified in the sales contract (the buyer is given a discount for the purchased goods);
- provision by the seller to the buyer without changing the price of a unit of goods (discounts in the form of a premium, reward, bonus, etc.).
When setting prices for goods (with the exception of price ranking), the seller has the right to provide price discounts. In this case, providing a price discount can be considered as agreeing on a new price in the contract or as a change in price after the conclusion of the contract. The seller offers the buyer to fulfill certain conditions and take advantage of a discount. The buyer retains the right to take advantage of this offer or refuse it. Thus, the discount is two-sided.
The discount system is varied. First of all, it is necessary to distinguish between planned and tactical discounts.
Planned discounts are usually used for advertising purposes. For example, a manufacturing company installs refrigerated display cabinets for soft drinks in supermarkets. They are installed at the expense of the manufacturer, as a result of which the supermarket receives significant income at minimal costs.
Tactical discounts are of a different nature. The main ones are:
- discounts for the volume (quantity) of purchased goods;
- seasonal discounts (discounts for off-season purchases);
- bonus discounts;
- discount discounts;
- coupons (couponage).
The type of discount depends on the nature of the transaction, delivery conditions, relationships with customers, market conditions, and the seasonal nature of production and consumption.
Discounts for large volumes of purchases can be simple (non-cumulative), cumulative (cumulative) and stepped. The mechanism of their formation is different. So, simple discounts encourage buyers to purchase large quantities of goods of the same name. As a result, the selling company saves on costs of organizing sales, storing, transporting goods, processing documentation, etc.
But in this case (providing a discount for sales volume), the buyer must also take into account the economic consequences, and they are ambiguous. On the one hand, the buyer wins by purchasing goods at a reduced price, but on the other, he loses because he is forced to increase his costs for storing large quantities of goods (sometimes they are very significant due to the lack of their own warehouse facilities, etc.).
Cumulative discounts involve a decrease in the price of a product with an increase in the amount of purchases over a certain period of time, even if such purchases consisted of small-scale individual batches of goods. They got their name due to the fact that the volume of purchases is calculated on an accrual basis, that is, the accumulation (cumulative) of the amounts of goods sold.
The basis for differentiation of such discounts is the volume of purchases by the buyer. The procedure for their provision is different; it must be provided for in the contract for the supply of goods.
Discounts for expedited payment of goods often called “skonto” discounts. They are provided to buyers who pay for goods at an earlier date (in some cases, payment for goods in cash is taken into account in amounts not exceeding the established limits). When establishing such discounts, contracts should stipulate the amount of the discount, the period for its provision and the period for payment for the goods by the buyer.
The most widespread seasonal discounts(discounts for off-season purchases). They are pre-season and post-season.
Pre-season discounts are provided to the buyer if he purchases goods before the start of the next season, that is, outside the period of the year for which they are intended (sports, garden equipment, fans, etc.). In this case, discounts should be differentiated (the earlier the goods are purchased before the start of the season, the greater the discount should be).
Post-season discounts usually installed before the end of the season (on clothes, shoes, fur products, accessories, etc.). As a rule, greatest number purchases in this case are carried out in the first days of sales.
In Russia, unlike European countries and the United States, there are no mandatory dates and deadlines for such sales. This can be explained by the lack of an appropriate legislative and regulatory framework for prices.
A significant portion of buyers in the West also make their purchases in the first days of seasonal sales. Discounts at this time reach 70%. As a rule, the winter sale lasts from the Christmas holidays to mid-February, and the summer sale from the first days of July to mid-August.
Bonus discount usually provided to regular customers. The mechanism of action of such discounts is different. The following procedure for establishing a bonus discount is often used: a certain amount of money is credited to the buyer, calculated either as a percentage of the cost of the purchased product, or as a fixed amount for each purchase. Each time the buyer pays the supplier the full cost of the goods without taking into account tax discounts, at the same time the supplier credits part of the paid amount for the goods to the personal account of the buyer, who can use it to pay for the next batch of goods.
A bonus discount can be provided to all customers (for example, in retail trade) when purchasing a particular product in a certain period of time. Typically, such a discount takes the form of a “gift” and is applied within advertising campaigns in order to speed up the sale of goods. However, from a tax point of view, such a procedure for providing a discount may be disadvantageous to the seller, since the gratuitous transfer of goods is subject to value added tax (VAT).
Discount discounts are provided to regular customers for all or certain products on the basis of discount cards. The procedure and conditions for issuing them are different and are established by the seller. Such discounts can be simple or cumulative.
A slightly more complex form of price reduction is couponage, when the coupon owner is offered a discount in the form of:
- a certain percentage of the price of the product;
- a certain amount of money;
- reduction in the price of any product specified in the coupon.
Methods for distributing coupons are different (mailing, through the press, presenting a coupon to a visitor in a trading company, placing a coupon in the packaging of an already purchased product, etc.).
Receiving a coupon from a trading company is the most effective form distribution. The costs for it are insignificant compared to other forms, and the return effect, according to some experts, is 10-20%.
Having considered the main types of discounts, we will dwell on the issues of providing certain of them when concluding agreements between legal entities.
The procedure for providing discounts
As already mentioned, there is no official definition of the concept of “discount”. As a rule, it means a reduction in the original price of the goods established by agreement of the parties to the contract.
In accordance with civil legislation (clauses 1, 2 of Article 424 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation)), the execution of the contract is paid at the price established by agreement of the parties. Changing the price after concluding an agreement is permitted in cases and under the conditions provided for by the agreement, the law or in the manner prescribed by law. This fully applies to supply, purchase and sale agreements used by sellers and buyers in their activities.
Any changes to the contract, including those related to a reduction in the price of goods, are agreed upon by the parties to the purchase and sale transaction (clause 1 of Article 450 of the Civil Code of the Russian Federation).
From the point of view of civil law, a discount should be understood as a reduction in the original price of a product.
Discounts should also include bonuses. However, according to some authors, a premium and a discount are not identical, although they are a form of incentive for buyers. Thus, a bonus is understood as monetary or material encouragement for achievement, merit in any field of activity (for example, the purchase of goods in a certain quantity, early payment for goods, etc.).
However, the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 No. 11637/11 states that premiums paid by the seller for fulfilling certain conditions of the supply contract are one of the forms of providing a discount, therefore, they can change the price of the product and influence the formation tax base for VAT. However, this provision requires appropriate clarification.
As you know, a significant part of goods is sold at free prices, that is, concluded by agreement of the parties. At the same time, federal laws may provide for state regulation of prices for certain types of goods and trade markups (markups) on their prices. In addition, maximum and (or) minimum price levels may be established by authorities state power.
Article 8 of Federal Law No. 381-FZ dated December 28, 2009 (as amended on December 31, 2014) “On the fundamentals of state regulation of trading activities in the Russian Federation (hereinafter referred to as Federal Law No. 381-FZ) provides that business entities engaged in trading activities when organizing trading activities, with the exception of cases established by this Law and other federal laws, they independently determine prices for the goods sold.
However, if federal laws provide for state regulation of prices for certain types of goods, trade markups (margins) on them, including the establishment of their maximum levels (maximum and (or) minimum) by government bodies, then the establishment of prices for such goods, trade markups ( markups) to prices are carried out in accordance with:
- specified federal laws;
- adopted in accordance with them normative legal acts data from government bodies and (or) regulatory legal acts of local government bodies.
Pay attention!
If the increase in retail prices for certain types of socially significant food products essential needs will be 30% or more within 30 calendar days in a row on the territory of a separate constituent entity of the Russian Federation or the territories of constituent entities of the Russian Federation, then the Russian Government has the right to establish maximum permissible retail prices for them. This is done in order to stabilize retail prices for these types of trade for a period of no more than 90 calendar days.
The list of certain types of socially significant essential food products and the procedure for establishing maximum permissible retail prices is established by the Government of Russia.
The price of a contract for the supply of food products, which is concluded between business entities - suppliers of food products and those engaged in trading activities, is determined based on the price of food products by agreement of the parties, taking into account the provisions discussed above (Article 8 of Federal Law No. 381-FZ).
When concluding a supply agreement, remuneration may be included in the price of food products. It is paid to a business entity engaged in trading activities when purchasing a certain amount of food products.
The amount of remuneration is agreed upon by the parties to the contract when it is included in the delivery price. However, this remuneration is not taken into account when determining the selling price of food products. The amount of remuneration cannot exceed 10% of the price of purchased food products.
Payment of corresponding remunerations is not provided if trading activities are carried out with socially significant food products according to the list of the Russian Government.
It is not allowed to include in the price of a contract for the supply of food products other types of remuneration by trading entities when they fulfill the terms of this contract, as well as to change it (Article 8 of Federal Law No. 381-FZ).
When carrying out trading activities, business entities can provide services for advertising food products, marketing, and other services for promoting food products on the basis of contracts for the provision of paid services, that is, on the basis of separate contracts. Coercion to conclude such agreements is not permitted.
If the above requirements are not met, the costs of providing the relevant services to the seller will not be expensed for income tax purposes. Attention is drawn to this in the corresponding letters of the Ministry of Finance of Russia (dated October 12, 2011 No. 03-03-06/1/665, dated February 19, 2010 No. 03-03-06/1/85 and some others). In addition, in such cases administrative liability is provided (Article 14.42 of the Code of Administrative Offenses of the Russian Federation) in the form of a fine (for officials and organizations).
At the same time, it is prohibited to impose on a counterparty supplier of food products conditions to reduce the price to a level that, taking into account the trade markup (margin) to such a price, does not exceed the minimum price of such goods when they are sold to business entities when carrying out similar activities (Article 13 of the Federal Law No. 381-FZ).
Pay attention!
Providing a discount by the seller is possible both during the current delivery and after the goods have been shipped.
From the point of view of both accounting and tax accounting, providing a discount on the current supply of goods is the easiest way for counterparties. This can be explained by the fact that at the time of shipment of the goods, the seller and buyer know the final price recorded in the relevant shipping documents.
Issues of pricing and price discounts are directly related to VAT.
The seller's revenue is calculated in prices taking into account the discount provided. This price is taken into account when calculating VAT.
If the buyer is given a discount on the price after the goods have been shipped, then on the basis of clause 3 of Art. 168 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), the seller must issue to the buyer, within 5 calendar days from the date of drawing up an additional agreement to the purchase and sale agreement, an adjustment invoice, which is the basis for the seller to deduct the amount of tax that was additionally accrued when shipment of goods based on the original price.
FYI
When the cost of goods changes in the event of a price reduction, the seller's deduction is the difference between the tax amounts calculated based on the cost of goods shipped before and after such a reduction (clause 13 of Article 171 of the Tax Code of the Russian Federation).
In turn, the buyer of this product restores part of the amount of the so-called “input” tax, which he previously accepted for deduction. The difference between the amounts of tax calculated based on the cost of shipped goods before and after the price change is subject to restoration.
Incentivizing the buyer counterparty through premiums provided on the total price of goods sold over a certain period of time without changing the price does not allow the supplier of goods to issue adjustment invoices that provide for aggregate delivery figures. The procedure for issuing adjustment invoices is applicable only to cases of revision of the price of goods.
According to a number of taxpayers, the established rules for the use of adjusted invoices, which do not allow taxpayers to issue such invoices in conjunction with delivery indicators, lead to certain difficulties in their preparation and contradict the Tax Code of the Russian Federation.
Judicial practice
There are objections to this from the Supreme Arbitration Court of the Russian Federation (Resolution No. 13825/12 dated January 11, 2013). The court's position was justified as follows. Chapter 21 of the Tax Code of the Russian Federation defines special cases of reducing the cost of goods supplied, but they are the only possible ones in relation to reducing the initial price and reducing the cost of goods supplied. The court also noted that in Ch. 21 of the Tax Code of the Russian Federation does not provide for special provisions in cases of payment of premiums that do not affect the initial price for a certain volume of purchases. Therefore, if there is a change in the aggregate cost of goods shipped without a change in the unit price of the goods, the provisions of the tax laws regarding adjusted invoices do not apply.
Most often, a premium is paid for a certain volume of purchases by the buyer. According to the tax authorities, when such premiums are applied, tax obligations do not arise for either the seller or the buyer. This is explained by the definition of the object of taxation for VAT. In this case, the object of taxation is the sale of goods (work, services). There is no such realization when paying a premium.
The amounts of these premiums do not increase the tax base for VAT, since receiving a premium is not associated with payment for goods (work, services) sold, therefore, this amount cannot increase the buyer’s tax base for VAT. Corresponding explanations on this matter are given in letters from the Ministry of Finance of Russia, the Federal Tax Service of Russia and in individual resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation.
The situation is different with regard to VAT taxation of premiums paid to the buyer for performing any actions in the interests of the seller. The premium paid to the buyer for providing a service on behalf of the seller is a fee for providing the service. In this regard, the seller is obliged to issue an invoice (including VAT) to the buyer, and the buyer, in turn, will be able to take advantage of a tax deduction based on the invoice.
G. A. Gorina, Ph.D. econ. sciences, prof. Department of Taxes and Taxation of the Russian Economic University. G. V. Plekhanova
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