What formula should be used when calculating the salary of a sales manager so that his motivation constantly grows, and at the same time there is no dissatisfaction among employees? Is it worth using coefficients for length of service in a company? Business.ru experts share their experience.

Expert opinions on calculating salaries for sales managers

There is no ideal salary formula for sales managers, due to the specifics of the position, where the main goal is to act depending on the situation. That is, the main motivation of the manager is to sell more, complete the task based on the interests of the employer, and get his percentage.

The only thing worth considering is the flexibility of KPIs. For example, if a certain product is lying in a warehouse and needs to be sold, a motivational scheme should be made so that the seller wants (it is profitable for himself) to sell this product.

For example: when the sales plan is fulfilled - such and such a percentage, when the plan is fulfilled according to certain models - an increasing coefficient.

The second point is the sales plan. We take into account here that the seller must not only fulfill his personal sales plan, but must also be interested in the fulfillment of the sales plan by his department; there must be an increasing coefficient for the entire department to fulfill the sales plan. That is, the seller fulfills his personal sales plan - one percent, the department fulfills it completely - an increasing coefficient.

If the salesperson fulfilled his sales plan, but the department as a whole did not, then the salary coefficient of this employee should be lowered relative to the sales of the entire department. Also, in addition to selling the main product, the seller should have a motivational reward system for cross-selling.

The Business.Ru CRM system will allow you to fully control the sales department, calculate salaries for managers, manage relationships with clients, conduct productive work with leads, and also increase the efficiency of employees.

There is also a good profit from selling cross-products or services, and the seller should not neglect this fact. You can also add an increase in rewards for customer satisfaction. In general, it all depends on the imagination of the business manager and the capabilities of the company.

For example, a certain percentage for completing own plan, plus an increasing factor (for example, 1.5) for the department’s full implementation of the plan, plus a percentage of sales profit additional services and a general increasing factor of 0.5 to the entire amount for a high score on customer satisfaction.

It is only important for the manager to understand that the motivation system must be transparent (understandable to the seller) and simple to calculate, so that the seller understands how his salary is calculated. But at the same time, you shouldn’t simplify it too much.

For example, set a plan for selling such and such a quantity of goods, and that’s it. This is rather a demotivator, since the seller will aim to fulfill this particular plan, fulfill it, and then sit quietly and wait for the end of the month.

Is it necessary or useful for business? The motivation system should motivate, stimulate the seller, force him to leave his comfort zone, but at the same time he must be sure that he will receive all the promised bonuses at the end of the month.

Ekaterina Ovcharenko, co-founder, Spikes Russia:

In our wholesale company Spikes Russia manager's salary consists of 5 indicators:

1. Fixed part (25% of the total amount to be issued).
2. Bonus for the amount personal sales (25%).
3. Bonus for fulfilling the company's general plan (15%).
4. Premium for the plan based on the number of primary clients (31%).
5. Award “for the absence of complaints from clients” (9%).

For example, the fixed part is 8,000 rubles. Prize “for the absence of jambs” - 2,000 rubles. These are immutable quantities. In fact, this is the minimum that a manager can count on for consistently positive work.

The company's turnover plan is set monthly. For example, the plan is 2 million rubles. If at the end of the month the plan is 100% complete, the manager will receive + 5,000 rubles. If the plan is 80% fulfilled, that is, the revenue was 1.6 million rubles, then the manager will receive 80% of 5,000 rubles, that is, 4,000 rubles.

This system allows you to motivate the manager to sell more (initial orders) and re-sell to existing customers (bonus for the company’s turnover plan).

Timur Lavronov, PR Director, Vertex:

There are several traps that a manager can fall into. Trap number one - you don't have four management functions which should be: motivate subordinates, organize work correctly, set a plan, control. Very often one of the management functions is not given to you.

For example, you cannot change employee motivation at your discretion. The manager says: “I want to pay a bonus for fulfilling the plan, give me a doubling of the plan.” Dear owner! It is impossible to double the plan while maintaining the “bonus for fulfilling the plan” motivation. If you want strong sales growth, then the motivation should be “percentage”, or more precisely, “progressive percentage”.

This means that the more the manager sells, the greater the commission he will receive. If, for example, a manager sold 1 million rubles worth of goods per month, then he receives 5% of the proceeds. If you sold for 1.2 million rubles, then from a part of this amount of 1 million rubles. he will also receive 5%, and from 200 thousand rubles. he already receives 7% of the revenue.

And if the manager sold for 1.5 million rubles, then the commission from this amount is broken down as follows: from 1 million rubles. - 5%, from 200 thousand rubles. - 7%, and from 300 thousand rubles. - 10%. Here you can use a smoother formula, not necessarily step-by-step. You can also use a linear relationship between the minimum and maximum percentage that the manager receives.

The more you sell, the greater the commission on the total amount. Such financial motivation helps the manager sell as much as possible. This financial motivation should be used if your company is young and you need big sales, or if you are introducing a new product to the market.

There is no “percentage of net profit” - this is all a lie that the manager will not believe. He doesn’t see your net profit, because net profit is calculated minus your salary, you won’t tell anyone your salary, as a director, you won’t tell anyone all your office expenses, and so on. Therefore, it is calculated from revenue or gross profit.

If the motivation is “a bonus for fulfilling the plan,” then this is a stabilizing motivation that does not lead to a sharp increase in sales growth, but leads to stabilization of sales. If you, as a leader, do not have the ability to change motivation, then you are limited, your hands are tied.

There is another way of financial motivation - based on the fulfillment of the plan. If the manager fulfills the plan, he receives a bonus. If he does not comply, he receives a smaller bonus or does not receive it at all. If the manager exceeds the plan, he is entitled to a regular or increased bonus.

In what cases is this used? When the company has already passed the formation period. Let's assume you are using a progressive commission scheme. At the initial stage, a sales manager can sell 1 million rubles per month. and receive 5%. This is 50 thousand rubles. plus a salary of, say, 20 thousand rubles. Total - income 70 thousand rubles. per month.

Two or three years pass, the manager acquires clients, and sales are already repeatable. The work that a manager does requires less labor. And the amount for which he sells has increased, let’s say, to 5 million rubles. per month. As a result, 5% of 5 million rubles. - 250 thousand rubles. Plus salary. The manager's income is 270 thousand rubles. This is too much money. You overpay the manager: he makes repeat sales that require less effort and time.

In this case, it is wise to use the planned bonus system. At the same time, set a smaller plan for a novice manager, and a larger one for an experienced manager. This system allows you to reduce dependence on the manager and not overpay him. But it causes dissatisfaction on the part of sales managers.

Firstly, because the manager does not trust the fairness of how you set the plan. The fact is that achieving the plan will determine whether he receives his bonus or not. If the plan is too high, there is a high probability that the manager will not receive the bonus. Secondly, managers do not agree with the fact that they are given different plans.

For example, one has been working for five years and his plan is 5 million rubles. Another employee works for a year and for him the plan is 1.5 million rubles. At the same time, they receive the same salary and bonus. An experienced employee's dissatisfaction can be overcome with financial incentives, such as a seniority bonus or a promotion.

It is not necessary to appoint a manager as a leader. You can make him a senior manager, leading manager, key clients, account manager.

If you don’t have the opportunity to set a plan and standard, yes, there is a plan that will suit your general director, but do you have discretion to determine the plan between employees? Distribute this plan among different products? Regions? Departments? No, you can’t - okay, your legs are also shackled.

There is one more thing. Trust gives rise to the desire to justify this trust, and not to deceive it, as many people think. At my last training, many questions arose about the video that is on our channel about the fact that some of our employees write bonuses for themselves.

After all, in theory they should inflate their bonuses, raise them in order to rip off the office. No. Trust creates a sense of responsibility in the employee. We've never had anything screwed up, just like that. Didn't you expect such a reaction? Why do you think so badly about people?

The CRM system for a store from Business.Ru allows you to control work time sellers, record the opening and closing of the store. A special event log will allow you to quickly identify an incompetent employee.

Sergey Oseledko, managing partner of Notamedia agency:

Notamedia does not have a calculation formula wages for sales managers. The fixed amount payable at the end of the month is quite high, but it can be made higher. We use a system we call “employee karma.” This method of motivation bears fruit. “Employee Karma” is a kind of virtual account, flexible and understandable. If an employee’s KPI is higher, then his karma increases.

This method is applicable to all employees, including those involved in sales. Introduction special system, by which it would be possible to determine the amount of the sales manager’s salary, seems to us inappropriate. Regardless of the direction in which a person works, motivation should not be increased only with the help of the financial component.

Or, partly with the help of the financial component, but within one direction, for example, sales. The motivation of all employees must increase. Ultimately, each of them contributes to one common big cause.

Svetlana Makarova, director, Makarova S.A.:

A sales manager is an achiever, so when developing a universal salary calculation formula, it is important to pay attention to the motivational part. A manager cannot receive only a salary - this is required condition, which does not affect the desire to become a sales leader, set sales records, etc.

Therefore, when developing a formula for calculating wages, we will lay down such an understanding as bonuses/premiums from sales. Stinginess in this matter can result in financial losses for the company. The rule works here - the faster the manager receives a bonus from the sale, the more profit he will bring to the company.

So, we lay down the fixed salary portion, which the manager will receive under any conditions. The second component of income is bonuses, which should not have a “ceiling”. As much as I earned, I received as much. Simply put, we allocate a percentage that we are willing to pay from the sale of each company product.

The manager should receive this percentage by default, so he will understand that he can increase his income. However, it must be taken into account that a sales manager is a rather fickle workforce, therefore a salary + sales bonus is not a panacea for retaining and developing an employee.

Therefore, let's add additional motivation to this formula, which will become a catalyst for increasing sales volumes for the entire department. This way the company will get maximum results, each employee will strive to bring even more sales to the company.

Additional motivation is built from several levels; you can take 3 steps as a basis. In order not to reinvent the wheel, we will increase the sales bonus by 5, 10 and 25%, therefore, if sales volume is exceeded by 25, 50 and 70%:

• Planned sales volume = salary + sales bonus.
• Overfulfillment by 25% = salary + sales bonus x 5%.
• Overfulfillment by 50% = salary + sales bonus x 10%.
• Overfulfillment by 70% or more = salary + sales bonus x 25%.

And as a final touch, we set several targets - sales volumes for 3-6-12 months, upon reaching which the manager increases his salary.

Thus, the company gets an employee who will give 200% and will understand how much he can earn and what he needs for this.

You can also easily separate the wheat from the chaff, since an employee who is not focused on results, compared to colleagues who earn several times more, will either begin to take active action, or the company will be able to systematically replace personnel without harming the company’s productivity.

Please do not forget to open a vacancy in time and replace an employee who does not bring desired result, such a person on staff will demotivate his colleagues!

Read articles about organizing the work of a sales manager:

Home " Helpful information» Accounting services » Accounting for bonuses to buyers for fulfilling the terms of the contract

Accounting for bonuses to buyers for fulfilling the terms of the contract

The list of non-operating expenses for the seller that reduce income tax includes the cost of a premium (discount), which is an additional incentive to attract buyers and is provided to them upon fulfillment of the terms of the contract (subclause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). When accruing such expenses, it is necessary to comply with the conditions of validity and documentary evidence (clause 1 of Article 252 of the Tax Code of the Russian Federation).

What is a cash bonus?

Prize- This is a monetary reward to the buyer for fulfilling any contractual conditions. For example, for exceeding the volume of shipments, for prepayment or sale of a certain range of goods. The seller independently decides how much percentage of the cost of the goods supplied to pay to each of the counterparties. The procedure for paying the premium is reflected in the contract or a separate additional agreement.

The seller/buyer does not have the obligation to recalculate VAT if the contract does not reduce the value of the goods by the amount of the premium (clause 2.1 of Art.

Accounting for bonuses from the seller

154 of the Tax Code of the Russian Federation) or it is clearly stated that premiums do not affect the value of the product. Then there is no need to adjust invoices or shipping documents.

The exception is food products, the price of which does not change regardless of the content of the contract. The premium on such goods cannot exceed a maximum of 10 percent of the total contract value (Federal Law No. 381-FZ of December 28, 2009).

A premium that affects the price of a product requires document adjustments. This option is often inconvenient and unprofitable for both the seller and the buyer.

Accounting Features

Premiums to the buyer provided for by the terms of the contract do not change the price of the goods. They are taken into account either in business expenses (clause 5 of PBU 10/99) or in other expenses (clause 11 of PBU 10/99). The chosen method must be reflected in accounting policy.

The postings depend on the expense allocation option and the method of payment for the premium:

• Dt 76 Kt 51 - bonus transferred from current account or
• Dt 76 Kt 62 - the amount of the premium is credited towards upcoming settlements;
• Dt 91.2 (44) Kt 76 - the amount of the premium is charged to expenses;
• Dt 90.2 Kt 44 - commercial expenses are included in the cost.

Features of tax accounting

Cash bonuses are accounted for as non-operating expenses.

The following is documented:

1. The procedure for calculating and paying the premium must be reflected in the contract.
2. The basis for the accrual is the buyer’s fulfillment of contractual terms.
3. The fact of accrual of the premium is confirmed by an act that is signed on both sides.

   The company can develop the form of the act independently.

The premium is included in the seller's expenses depending on the method:

• with the accrual method - on the date of drawing up the act;
• for the cash method - on the date of payment.

It is important to note that bonuses issued by bonus products tax authorities may be attributed to the gratuitous transfer of goods, with the subsequent accrual of VAT on them market value.

Buyer's bonus - seller's expenses

Co next year organizations will be able to take into account discounts provided to customers as non-operating expenses for income tax. Of course, such an innovation will significantly strengthen economic connections between counterparties. We'll look at what you need to consider when offering discounts and how to account for them.

Now tax authorities believe that when providing a discount we're talking about on the gratuitous transfer of property rights (Letter of the Federal Tax Service of Russia dated January 25, 2005 N 02-1-08/8). Therefore, the discount is not an expense of the seller (Clause 16, Article 270 of the Tax Code of the Russian Federation). Although there are arguments against<*>.

<*>For more information about why a discount is not a gratuitous transfer, read the article “Cumulative discount - zero tax” in UNP No. 40, 2005, p. 10.

From January 1, 2006, this problem will disappear, since discounts can be taken into account in income tax expenses.

The wholesaler provided a bonus to the buyer

We quote the law. "Included in non-operating expenses<…>reasonable costs for carrying out activities not directly related to production and (or) sales are included. Such expenses include, in particular:...19.1) 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...” (Clause 1 of Article 265 of the Tax Code of the Russian Federation as amended Federal Law dated 06.06.2005 N 58-FZ).

Based on this formulation of the new norm of the Code, a mandatory condition appears for the recognition of such expenses. This is the presence of an agreement with the buyer, which stipulates the amount of the discount and the procedure for its provision.

Discounts can be provided immediately at the time of purchase of goods or, for example, upon reaching a certain sales volume. The accountant’s actions to reflect them in accounting depend on the type of discounts<**>.

<**>For the seller's discount accounting scheme, see p. 14.

Accounting for discounts from the seller

—————¬ ——————————————¬
¦ ¦ —->¦Actual revenue is reflected in accounting¦
¦ ¦ ¦ ¦(including discount) ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬

¦ Seller ¦ +—>¦actual revenue is reflected (taking into account ¦
¦ provides¦ ¦ ¦discounts) ¦
¦ discount +—+ L——————————————
¦before implementation,¦ ¦ ——————————————¬
¦upon conclusion¦ +—>¦VAT is paid on actual proceeds ¦
¦ contract ¦ ¦ ¦ (including discount) ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬

¦ ¦ L—>¦invoices) are issued immediately based on ¦
¦ ¦ ¦from the actual sales amount (taking into account¦
¦ ¦ ¦discounts) ¦
L————— L——————————————
—————¬ ——————————————¬
¦ ¦ —->¦In accounting after the discount is granted ¦
¦ ¦ ¦ ¦reversal entries are made ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬
¦ ¦ ¦ ¦In tax accounting for income tax ¦
¦ ¦ ¦ ¦the discount amount is included in ¦
¦ ¦ +—>¦non-operating expenses. In tax
¦ Seller ¦ ¦ ¦authorities appear to be updated ¦
¦ provides¦ ¦ ¦declaration ¦
¦ discount after +—+ L——————————————
¦ implementation, ¦ ¦ ——————————————¬
¦ already ¦ ¦ ¦VAT is reduced by the amount of tax on the amount ¦
¦ to the prisoner ¦ +—>¦discounts. It is submitted to the tax authorities¦
¦ agreement ¦ ¦ ¦ clarified declaration ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬
¦ ¦ ¦ ¦Documents (waybills, ¦
¦ ¦ L—>¦invoices) are issued according to ¦
¦ ¦ ¦original price, after provision¦
¦ ¦ ¦discounts are adjusted ¦
L————— L——————————————

The first option is an immediate discount

Let's take an example of an option where a discount is provided at the time of sale of goods.

Example 1. In January 2006, Buyer LLC purchased laptops from Computer Market LLC at a price of 40,000 rubles. The contract states that for a one-time purchase of more than 10 laptops for the entire batch of goods, the buyer receives a discount equal to 3% of the original price. LLC "Buyer" purchased 15 laptops at once.

The price of one laptop, taking into account the discount, will be 38,800 rubles. (RUB 40,000 - (RUB 40,000 x 3% / 100%)). The total cost of the entire batch of goods, taking into account the discount, is 582,000 rubles. (RUB 38,800 x 15 pcs.).

In this case, the conditions for reducing the price are met immediately. Therefore, there is no need to specifically reflect it in accounting. The entries in the accounts of the selling organization when selling goods taking into account the discount will be as follows:

Debit 62 Credit 90-1
582,000 rub.
— revenue is reflected;
Debit 90-3 Credit 68
RUB 88,779.66
(RUB 582,000 x 18%: 118%)
— VAT is charged on sales;
Debit 51 Credit 62
582,000 rub.
— payment received for laptops.

In tax accounting, the seller reflects the sale of goods immediately at a reduced price, that is, the actual sales price.

It will be a market one, since it is stipulated in the contract by the parties to the transaction (Clause 1, Article 40 of the Tax Code of the Russian Federation). The amount received from the buyer will be proceeds from the sale (clause 2 of Article 249 of the Tax Code of the Russian Federation).

Note that to calculate VAT, revenue must also be taken taking into account the discount (clause 1 of Article 154, clause 4 of Article 166 of the Tax Code of the Russian Federation). In such a situation, you will not have to make changes to the shipping documents. After all, knowing that the price reduction condition has been met, the seller will immediately offer them taking into account the discount.

The second option is an after-the-fact discount.

If a discount on a product is provided after it has been sold, the seller’s accounting procedure will be slightly different. This situation is possible if the contract stipulates that upon reaching a certain volume of purchases within a month, the buyer receives a discount on all batches of goods purchased that month.

The seller cannot know in advance whether the buyer will fulfill the required conditions. Therefore, he issues delivery notes and invoices at the original price. And only after the expiration of the period under review (or upon the fulfillment of the agreed conditions) can it revise and reduce the original price of the product. Let's look at an example of how to reflect in accounting the provision of a discount after the product has already been sold.

Example 2. Let's slightly change the conditions of example 1. Let's assume that the supply agreement between Computer-Market LLC and Buyer LLC states the following. Within a month, laptops are sold at the original price of 40,000 rubles. regardless of the volume of purchases. If Buyer LLC purchases more than 30 laptops, it receives a 5 percent discount on all previously shipped goods. In March 2006, Buyer LLC purchased 15 laptops. And in April 2006, I purchased another 20 laptops and received a discount on the previous delivery. Computer-Market LLC calculates income tax on an accrual basis, and VAT on a shipment basis.

The discount on the cost of one laptop will be 2000 rubles. (RUB 40,000 x 5%: 100%). That is, the sales revenue of Computer Market LLC for March will be reduced by 30,000 rubles. (RUB 2000 x 15 pcs.). In tax accounting, this amount is included in non-operating expenses. It is also necessary to adjust the VAT accrued on sales in March 2006.

In addition, the seller will have to submit updated VAT and income tax returns to the inspectorate. Indeed, in our case, under the terms of the supply agreement, the discount is provided in another reporting period, rather than the one in which the implementation took place. And according to Art. 54 of the Tax Code of the Russian Federation, if distortions are detected when calculating the tax base, corrections are made during the period when the error was committed.

In accounting, to make adjustments, you need to reverse sales revenue and VAT. This is done in April 2006 (clause 11 of the Instructions on the procedure for drawing up and presenting financial statements, approved by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n):

Debit 62 Credit 90
————¬
¦30,000 rub.¦
L————
— revenue is reversed by the amount of the discount;
Debit 90 Credit 68
————-¬
¦4576.27 rub.¦
L————-
(RUB 30,000 x 18%: 118%)
— VAT reversed.

In this case, there is a need to change the shipping documents that were issued earlier. After all, both the seller and the buyer will need a “primary document” that will confirm the transfer of the goods at the revised price. It will also serve as the basis for changing the supplier’s tax accounting data on the cost of sold consignments of goods.

Corrections of delivery notes and invoices must be certified by the same persons who signed these documents. In addition, the seller's seal and the date of changes are required. Regarding primary documents accounting this is provided for in paragraph 5 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”. The procedure for making corrections to issued invoices is established by clause 29 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax (approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914).

Prepared material

T. Olkhovatskaya

Director

CJSC "Fin-Audit"

Buyer bonus for volume of purchases

IN Lately Rewarding customers for achieving various milestones is becoming increasingly common. Among the methods of such encouragement are discounts, premiums and bonuses. About accounting and tax accounting bonus system We will tell you about customer incentives in our material.

Taxpayers often do not see the difference between incentive methods such as discounts, bonuses and bonuses. Let us remind you that these concepts are not currently defined legally. Therefore, as a rule, in such a situation one should turn to business customs and economic literature. However, in the literature these concepts are also often defined differently. Unified practice does not exist in business. Therefore, it is very important that in the contract and (or) in the document defining pricing policy seller (supplier), the method used to encourage buyers was described in detail.

We will consider the procedure for accounting for the buyer's remuneration (premium) for achieving a certain volume of purchases without changing the prices established by the parties.

For the purposes of this article, bonuses are understood as remuneration paid to the buyer by the seller for achieving certain results, in particular the volume of purchases established by the parties.

Nuances of the agreement

In our opinion, the contract should define at least the following points:

• volume of purchases in price or quantity equivalent, upon reaching which the buyer’s right to a premium arises (there may be several levels);
• the period for which the volume of purchases is determined (usually a month, quarter or year, or a combination of these periods);
• establish whether the volume of purchases is determined on an accrual basis;
• the procedure for paying the premium (for example, transferring funds to the buyer’s account or offsetting counterclaims);
• the party responsible for recording the volume of purchases.

If the buyer is responsible under the contract, then it is advisable that he, in confirmation of his right to receive a premium, draw up an application report, the form and deadline for submission of which must also be indicated in the contract. In this case, it is also advisable to set a period during which the supplier will check the data specified in the application report and approve the amount of the premium.

The seller’s consent can be confirmed by an act, the form and deadline for signing which will also need to be specified in the contract.

Value added tax

Currently, there is no consensus on whether the premium paid to the buyer is subject to VAT.

Accounting for buyer bonuses

Thus, some experts consider bonuses for increased purchase volumes as a reward for a service on the part of the buyer. Opponents of this position say that the purchase and sale agreement, in principle, provides for purchases as such, and their increase cannot also be considered as a service. The Ministry of Finance of Russia and the Federal Tax Service of Russia have recently adhered to the second point of view, although previously it was the opposite.

It seems possible that an increase in the number of purchases really cannot be regarded as any service on the part of the buyer, which means that the VAT object does not arise in this case. In addition, according to paragraphs. 19.1 clause 1 art. 265 of the Tax Code, for income tax purposes, the seller’s premium is recognized as a non-operating expense, which indirectly indicates that we are not talking about the sale of any services. Meanwhile, this is often unprofitable for the seller, since he does not have input VAT that could be deducted.

In practice, there are often cases when the parties draw up a mixed agreement in which the buyer’s obligations, in addition to the obligation to accept and pay for the goods, include the obligation to provide the seller with services to promote the goods on the market (distribution agreement). Moreover, quite often such a condition is introduced only so that a VAT object arises, and the services are not actually provided. In this case, we should no longer talk about a bonus, but about remuneration for services rendered.

But, even if the seller actually takes some action to promote the product on the market, there remains a significant risk for the seller, which will be discussed in more detail in the part of the article devoted to income tax.

In addition, a few words should be said about the case when the repayment of debt for the payment of bonuses (remuneration) will be carried out by offset. Let us recall that according to new edition clause 4 art. 168 of the Tax Code, which came into force on January 1, 2007, when offsetting mutual claims, the amount of VAT charged by the taxpayer to the buyer of goods (work, services), property rights, is paid by the taxpayer on the basis of a payment order for the transfer of funds. Thus, setting off counterclaims may be inconvenient for the parties.

Income tax

For the seller, non-operating expenses include expenses in the form of a premium paid to the buyer as a result of fulfilling certain terms of the contract, in particular the volume of purchases (clause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). Based on the principle of mirroring, it can be assumed that the buyer’s premium amount relates to non-operating income. Note that the Tax Code does not contain a “mirror” rule for the buyer. At the same time, the Ministry of Finance in Letter dated September 5, 2005 N 03-03-04/1/190 indicates that for the buyer such a premium will be freely received property subject to inclusion in the tax base for corporate income tax in accordance with paragraph 8 tbsp. 250 of the Tax Code (as part of non-operating income).

If a distribution agreement is concluded between the parties, the seller, as mentioned above, faces significant tax risks. Firstly, it will not be possible to apply paragraphs. 19.1 clause 1 art. 265 of the Tax Code, since its provisions do not provide for the provision of any services by the buyer. Secondly, it is quite difficult to confirm the very fact of providing such services (especially if in fact they were not provided).

Thus, product promotion services, for example, include:

• ensuring the presence of the customer’s goods in the agreed assortment in stores owned by the buyer;
• ensuring the share of the display of the customer’s goods in a certain amount relative to the total display of similar goods;
• ensuring the current minimum stock of customer goods in each store.

The Ministry of Finance of Russia in Letter dated April 5, 2005 N 03-03-01-04/1/170 noted that the act drawn up based on the results of the period established by the parties cannot reflect the actual fulfillment of the above obligations of the executor during the quarter. Therefore, the organization’s expenses incurred on the basis of this act do not meet the conditions of documentary evidence.

Thus, when concluding such an agreement, the parties should take care to confirm the actual provision of the service. For example, in this case, it can be recommended to regularly draw up a visual observation report with photo and (or) video reports attached.

But the presence of a package of supporting documents does not relieve the seller of tax risks. Thus, according to a number of experts, the costs of promoting a product that has already been sold are not economically justified, since the buyer himself is interested in subsequent sales. This will result in a denial of VAT deduction.

Accounting for bonuses

Let's consider how the transactions in question are reflected in the seller's accounting records. Let's add that account 62-1 is “Settlements with the buyer for purchases”, account 62-2 is “Settlements with the buyer for premiums”.

Option 1.

Debit 62-1 Credit 90-1

Debit 90-2 Credit 41

Debit 90-3 Credit 68

Debit 91 Credit 62-2

• a premium has been accrued to the buyer;

Debit 62-2 Credit 51

• premium is transferred to the buyer.

Option 2.

Debit 62-1 Credit 90-1

• the next batch of goods has been shipped to the buyer;

Debit 90-2 Credit 41

• the cost of the shipped goods is written off;

Debit 90-3 Credit 68

Debit 91 Credit 62-2

• a premium has been accrued to the buyer;

Debit 62-2 Credit 62-1

Debit 51 Credit 62-1

Let's consider how the seller takes into account the remuneration for promoting a product on the market.

Option 1.

Debit 62-1 Credit 90-1

• the next batch of goods has been shipped to the buyer;

Debit 90-2 Credit 41

• the cost of the shipped goods is written off;

Debit 90-3 Credit 68

Debit 44 Credit 62-2

Debit 19 Credit 62-2

• VAT on the remuneration amount;

Debit 62-2 Credit 51

• remuneration transferred to the buyer.

Option 2.

Debit 62-1 Credit 90-1

• the next batch of goods has been shipped to the buyer;

Debit 90-2 Credit 41

• the cost of the shipped goods is written off;

Debit 90-3 Credit 68

Debit 44 Credit 62-2

• remuneration for product promotion has been accrued;

Debit 19 Credit 62-2

• VAT on the remuneration amount;

Debit 62-2 Credit 62-1

Debit 51 Credit 62-1

• VAT is transferred from the offset amount;

Debit 62-2 Credit 51

• VAT is transferred from the offset amount.

V. Chernavskaya

Tax consultant

LLC "Nexia Pacioli"

Bonuses and awards. Tax risks

The seller can provide the buyer with a discount (compensate for part of his costs) without revising the price of goods already shipped. These can be either cash bonuses (bonuses) or a reduction in the amount of the buyer’s debt. Such discount options have certain tax consequences for both parties to the contract. Let's talk about them.

Types of awards

In practice, the most common options are:

• the seller pays the buyer a cash premium (bonus);
• the seller reduces the total amount of the buyer's debt for goods previously shipped to him;
• the seller ships an additional batch of goods to the buyer free of charge.

Cash bonuses

In practice, discounts in this form are often provided to enterprises retail(to dealers) major suppliers. For example, such a premium can be paid for the supply of goods to a newly opened store trading network, for inclusion commodity items supplier to the store's assortment or for a certain volume of purchases.

What should the supplier do?

The advantage of this option is the fact that the documents (waybill, invoice) for previously shipped goods are not adjusted, that is, the tax base for VAT and income tax on past shipments does not change (Letter of the Ministry of Finance of Russia dated December 20, 2006 N 03 -03-04/1/847). In accounting, a premium (bonus), which does not change the price of the product, is included in the organization’s other expenses (clause 11 of PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n). In tax accounting, a bonus to buyers who have fulfilled certain conditions (for example, volume of purchases, introduction of a new product item) is taken into account as part of non-operating expenses (clause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation).

However, in this situation, special attention must be paid to documenting discounts.

Firstly, we must not forget that all expenses incurred by the company must be economically justified and documented. Therefore, the conditions for providing discounts must be fixed in the company’s internal documents (marketing or accounting policies). In addition, the conditions under which the buyer is entitled to a premium (bonus) must be established in the contract (or an additional agreement to it). And finally, the very fact of providing such a premium must be formalized by an appropriate act confirming that the buyer has fulfilled the terms of the contract giving the right to a discount. There is no standard form for such an act, so it can be drawn up in any form (it must contain all the mandatory details of the primary document provided for in paragraph 2 of Article 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”) . Secondly, the act should not contain language linking the size of the premium to the price of a unit of goods. Otherwise, tax authorities may prohibit this amount from being taken into account as part of non-operating expenses and require recalculation based on new price revenue from previous periods (Letters of the Ministry of Finance of Russia dated May 2, 2006 N 03-03-04/1/411, Federal Tax Service of Russia for Moscow dated November 14, 2006 N 20-12/100238).

So, if the seller uses the accrual method when calculating income tax, then the cash bonus to the buyer is recognized on the date of execution of the corresponding act. If the seller uses the cash method - on the date of actual transfer of money to the buyer.

Please note the following important point. In general, there are two types of cash bonuses for customers: related and not related to product promotion. So, the bonuses that we mentioned (for entering retail network, per input new position, for the supply of goods to newly opened retail chain stores, etc.), are considered not related to the promotion of goods (Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-07-15/112). According to financiers, when paying such premiums, no VAT object arises. That is, the buyer, having received such a premium, does not have to pay VAT to the budget (we will talk about this later). And the seller, in turn, having paid the bonus, cannot accept tax as a deduction.

Our information. Rewards not related to product promotion are, as a rule, various bonuses, for example:

• bonus for entering a retail network - a fee for the right to enter a retail network subject to mandatory and constant compliance with certain criteria. In particular, the quality of goods; exclusively low prices for goods for this retail chain; demand for goods on the market;
• one-time fixed bonus for entering each new position;
• annual presence bonus - an annual bonus for brand owners, valid from the second year of cooperation.

  Features of payment of bonuses for volume of purchases

  The supplier pays for a fixed number of positions per year in assortment list retail network;

• bonus for opening a new store - a one-time bonus, paid when opening each new store. The bonus is paid by delivery of goods on each new shop at zero prices.

Another thing is the so-called promotion bonuses, when the supplier pays the buyer for merchandising services. It could be priority display goods in specified places on the sales floor, allocating permanent or additional space for them, placing a full product line, maintaining trading floor required stock of products. Financiers (see Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-07-15/112) believe that fees for such services are subject to VAT from the buyer of goods (the tax base is the amount of the discount, premium, remuneration received). And for the seller of goods to whom the store provides merchandising services, the amount of this tax must be deducted.

In accounting, the buyer reflects the amount of the cash premium received as part of other income (clause 10.6 of PBU 9/99). In tax accounting, the amount of the bonus received is included in non-operating income on the basis of clause 8 of Art. 250 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated November 14, 2005 N 03-03-04/1/354). Premiums received by the buyer of goods from the seller based on sales results for a certain period are not subject to value added tax, since they are not related to payment goods sold(works, services). This position was expressed in Letters of the Ministry of Finance of Russia dated September 28, 2006 N 03-04-11/182, dated December 20, 2006 N 03-03-04/1/847.

The same can be said about bonuses for entering a retail chain, for introducing a new position, for supplying goods to newly opened stores of a retail chain, etc. (Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-07-15/112).

Example. The agreement between Setstroymarket LLC and Technolink LLC provides: if the volume of purchases for the quarter exceeds 1,000,000 rubles. (excluding VAT), the buyer is given a premium (bonus) of 5 percent on the excess amount. In the first quarter of 2008, Technolink LLC purchased goods from Setstroymarket LLC for a total amount of 1,200,000 rubles. (without VAT). Thus, the bonus amount was 10,000 rubles. ((RUB 1,200,000 - RUB 1,000,000) x 5%). On April 10, 2008, the parties signed the corresponding act, and on the same day the premium amount was transferred to the bank account of Technolink LLC. Such entries were made in the accounting records of companies.

From LLC "Setstroymarket":

Debit 91 Credit 62

• 10,000 rub. — the amount of the premium provided to the buyer is reflected as part of other expenses;

Debit 62 Credit 51

• 10,000 rub. — money is transferred to the buyer.

In April 2008, the accounting department of Setstroymarket LLC included 10,000 rubles in non-operating expenses in tax accounting.

From Technolink LLC:

Debit 60 Credit 91

• 10,000 rub. — the amount of the bonus provided is reflected as part of other income (as of the date of receipt of the act);

Debit 51 Credit 60

• 10,000 rub. — the premium amount has been received (as of the date the money was received).

In April 2008, the accounting department of Technolink LLC included 10,000 rubles in non-operating income in tax accounting.

Let us emphasize once again: if the buyer received a premium (bonus) from the seller for the merchandising services provided (for promoting the supplier’s goods), then it is subject to VAT. This means that the buyer must issue an invoice to the seller for the amount of the discount, premium or reward and pay VAT to the budget. The seller, in turn, has the right to deduct “input” VAT on such transactions.

Should I reduce the amount of debt?

The contract may provide that the seller has the right to reduce the buyer's debt if he fulfills certain conditions. For example, will exceed the volume of purchases. This can be considered as another option for providing a discount without changing the price of the product.

Let’s say right away: this option for issuing a discount may entail fiscal risks for the seller. According to tax authorities, in this case there is a gratuitous transfer of part of the goods. And the cost of gratuitously transferred valuables, as is known, is not included in tax expenses (Clause 16, Article 270 of the Tax Code of the Russian Federation). True, despite this, Moscow inspectors for some reason allow the amount of such a discount to be reflected as part of non-operating tax expenses (see Letter of the Federal Tax Service of Russia for Moscow dated November 14, 2006 No. 20-12/100238).

In addition, a reduction in the buyer’s debt can also be interpreted as a partial forgiveness (write-off) of his debt. And financiers in Letter dated July 12, 2006 N 03-03-04/1/579 equate a written-off debt to the gratuitous transfer of goods, work, and services (however, the Letter refers to a forgiven debt as such, without reference to discounts). Therefore, according to officials, the amount of forgiven “receivables” is not taken into account when taxing profits.

However, in the case of a discount, the debt is not forgiven free of charge, but in exchange for certain actions on the part of the buyer. And we believe that in this situation the seller has every right take into account the amount of partially written off debt as part of non-operating expenses based on the same paragraph. 19.1 clause 1 art. 265 Tax Code of the Russian Federation. However, if you decide to act this way, the likelihood of a dispute with the inspectors is quite high. If you are ready to defend this approach (including in court), make sure to prepare additional arguments in your defense. Thus, in the agreement and act on granting a discount, the term “debt forgiveness” does not need to be used. Simply state that if certain conditions are met, the buyer's debt will be reduced by the discount amount. And to the act of granting a discount, it is advisable to additionally attach an act of writing off the buyer’s debt and an act of reconciliation of mutual settlements.

Another problem that the seller will have: what to do with VAT, which is included in the discount amount? The Tax Code does not regulate this situation. In this case, it will not be possible to adjust (reduce) revenue and, accordingly, reduce accrued VAT. After all, doing this is only allowed when we are talking about a discount that changes the price of a unit of goods<1>.

<1>Read more about this on p. 16.

It is also unlikely that it will be possible to include this VAT in expenses (together with the written off forgiven “debt”). Despite the fact that in its old clarifications the Ministry of Finance allowed to write off debts (bad receivables) along with VAT (Letter of the Ministry of Finance of Russia dated October 7, 2004 N 03-03-01-04/1/68), tax authorities with this approach will most likely , will not agree.

Tax consequences for the buyer

In the buyer's accounting and tax accounting, the amount of such a discount is reflected in the same way as when receiving a cash bonus from the seller (that is, it is included in income). The only problem that may arise is the deduction of “input” VAT on purchased goods in relation to written off accounts payable. Tax authorities may demand that the part of the “input” VAT attributable to the amount of the written-off debt be restored, since the buyer did not bear actual costs to pay for this part of the goods.

Summarizing all that has been said, we can conclude that a discount in the form of writing off part of the buyer’s debt for goods previously shipped to him entails very significant tax risks for both the seller and the buyer. To avoid these risks, it is better to use the discount option in the form of paying the buyer a cash bonus that is not related to the recalculation of the price of goods.

Bonus product

The purchase and sale agreement may provide that the buyer, under certain conditions, receives a premium from the seller not in money, but in the form of an additional shipment of a consignment of goods without paying their cost. The price of goods previously shipped and paid for by the buyer is not recalculated.

Tax consequences for the seller

Let's say right away: of all possible options for the seller this is the most unfavorable from a tax point of view. Firstly, it will be very difficult to convince tax authorities that the cost of bonus goods transferred to the buyer can be taken into account when taxing profits (even if all documents are carefully completed and it is indicated that the goods were transferred not free of charge, but as a discount).

Secondly, the seller will be forced to pay VAT on the cost of bonus goods transferred to the buyer (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Moreover, the amount of tax in this case will have to be calculated according to the rules of Art. 40 of the Tax Code of the Russian Federation, that is, based on the market value of the transferred goods (clause 2 of Article 154 of the Tax Code of the Russian Federation).

Tax consequences for the buyer

If goods received free of charge are officially recorded in the buyer’s records, this option is also unprofitable for him. Firstly, for tax purposes, the cost of bonus goods will have to be taken into account as part of non-operating income as property received free of charge (clause 8 of Article 250 of the Tax Code of the Russian Federation). The amount of income in this case is calculated based on the market value of the goods received, determined according to the rules of Art. 40 of the Tax Code of the Russian Federation, but not lower than the costs of purchasing (manufacturing) these goods from the seller. That is, the buyer will have to pay income tax on the market value of the bonus goods received.

However, upon further sale of these goods, the buyer will not be able to write off their value as a reduction in taxable profit. The Russian Ministry of Finance prohibits this, since, according to officials, the buyer did not incur actual costs for their purchase (Letter of the Russian Ministry of Finance dated January 19, 2006 N 03-03-04/1/44).

Note. When selling bonus goods received, their value cannot be taken into account as part of tax expenses. It will also not be possible to offset the “input” VAT on such goods.

Secondly, the buyer will not be able to deduct “input” VAT on bonus goods received. Financiers believe that when transferring goods free of charge, VAT is not required to be paid by the buyer (Letter of the Ministry of Finance of Russia dated March 21, 2006 N 03-04-11/60).

Conclusion: a discount in the form of bonus goods entails the greatest fiscal risks and is unprofitable from a tax point of view.

Tax consultant

L.A. Elina, economist-accountant

Buyer's bonus from the seller

Features of tax and accounting of premiums for fulfilling the terms of a supply agreement under OSN

The Letters from the Ministry of Finance mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

For profit tax purposes, a premium that does not reduce the price of goods is taken into account by the seller in non-operating expenses, and by the buyer - in income. The payment of such premiums does not affect the calculation of VAT. But the situation changes when such a premium turns into an advance for a subsequent delivery.

Studying the contract

When the seller provides wholesale buyer (trade organization) bonus, it is usually:

• is associated with the fulfillment of a number of conditions. For example, the buyer must buy a certain amount of goods from the seller;
• is transferred to the buyer's account.

We have already dealt with the features of accounting and tax accounting for retro discounts:

This is exactly the situation we will consider.

If the contract provides for a reduction in the cost of previously shipped goods by the amount of the premium (or other incentive payment), then both the seller and the buyer must take it into account in the same way as a retro discount. And vice versa: even if the contract states that the buyer is provided with a retro discount, which does not reduce the price of the goods, then it must be reflected as a premium that does not affect the price of the goods.

The rules for issuing a premium depend on what is specified in the contract for the supply of goods:

• <если>it directly stipulates the conditions under which the seller is obliged to pay the buyer a premium in a certain amount, then both the seller and the buyer can charge such a premium automatically;
• <если>it states that the premium is given to the buyer on the basis separate document(notifications, notices from the seller), then you will need to draw up such a document. For example, an agreement to provide a bonus might look like this.

In connection with the achievement in the II quarter of 2016 by the Buyer of Sinitsa LLC the volume of purchased goods in an amount exceeding RUB 300,000. (excluding VAT), the Seller LLC “Zhuravl” provides the Buyer with a premium of 4% of the cost of purchased goods (excluding VAT).

The total cost of purchased goods in the second half of the year (excluding VAT) is 460,000 rubles.

The bonus amount is 18,400 rubles. (RUB 460,000 x 4%), it does not affect the cost of shipped goods.

The premium must be transferred to the Buyer's bank account within 10 calendar days.

Also, the condition for payment of the premium can be provided in an additional agreement to the contract.

VAT accounting of premiums

For VAT purposes premium clause 2.1 art. 154 Tax Code of the Russian Federation:

• does not reduce the seller’s revenue;
• does not affect the deduction of input VAT from the buyer. So there is no need to restore VAT, previously accepted for deduction when goods are posted. However, there is no need to include the premium amount in VAT taxable income.

WE WARN THE MANAGER

When concluding an agreement providing for the provision of a premium, it must be ensured that it clearly states Does the premium change the price of the product?

This rule applies to the sale of both food and Not food products.

Thus, when providing a bonus it is not required:

• make changes to invoices (other shipping documents);
• draw up any document for VAT accounting (for example, an invoice or an adjustment invoice) Letter of the Ministry of Finance dated October 09, 2013 No. 03-07-11/42059.

If the premium is not paid to the buyer in money, but is counted against payment for a future shipment of goods, that is, it actually becomes an advance payment for the upcoming delivery, then clause 1 art. 154, paragraph 4 of Art. 164, sub. 2 p. 1 art. 167 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated July 11, 2013 No. 03-07-11/27047, dated August 31, 2012 No. 03-07-15/118:

• it is better to document such an offset so that both the seller and the buyer equally understand their mutual settlements;
• the seller must charge advance VAT on the premium turned into an advance at a rate of 18/118 or 10/110, issue an advance invoice, register it in the sales book and transfer a second copy of such an invoice to the buyer;
• the buyer will not be able to deduct VAT on such an advance invoice, since he does not have a payment order for the advance transfer clause 12 art. 171 Tax Code of the Russian Federation.

How can a seller reflect premiums?

The accrued premium is an expense:

• in “profitable” tax accounting - non-operating subp. 19.1 clause 1 art. 265, sub. 3 paragraph 7 art. 272 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated April 10, 2015 No. 03-07-11/20448;
• in accounting - for ordinary activities. For example, it can be attributed to sales expenses and reflected on account 44 of the same name.

Read about disputes over the legality of retro discounts and bonuses on the sale of certain goods:

Such an expense is recognized using the accrual method on the date of signing a separate agreement or other document for the provision of a premium or on the date of its automatic accrual (if the terms of the agreement do not require drawing up a separate document).

Inspectors impose certain restrictions in cases where the provision of a bonus is contrary to the law. For example, the Ministry of Finance is against taking into account in tax expenses premiums paid for the purchase of tobacco products and Letter of the Ministry of Finance dated January 15, 2016 No. 03-03-06/1/831. So if you include illegal bonuses to buyers in your expenses, disputes with inspectors are possible.

Example. Seller's reflection of the premium

/ condition / Based on the results of the second quarter (July 11, 2016), the seller Zhuravl LLC provided the trade organization Sinitsa LLC with a bonus for achieving the volume of purchases in the second quarter of 2016 in the amount of 18,400 rubles. The premium was transferred to the buyer’s bank account on July 15, 2016.

/ solution / The seller made the following entries in accounting.

If the premium were offset against future supplies, the final entry would not need to be made, but an entry would be required to charge VAT on the advance.

How can a buyer take into account the premium?

In tax accounting For the buyer, everything is simple: he takes into account the amount of the premium in non-operating income x clause 8 art. 250 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated September 27, 2012 No. 03-03-06/1/506, dated May 7, 2010 No. 03-03-06/1/316; Federal Tax Service for Moscow dated 03/05/2010 No. 16-15/023302@. Such income must be reflected on the date the bonus is provided by the seller. That is, either on the date of the document granting the bonus, or on the date specified in the contract (if, according to its terms, the bonus should be provided automatically) clause 1 art. 271 Tax Code of the Russian Federation.

There is no need to recalculate the cost of previously received goods in tax accounting.

And here in accounting options are possible.

OPTION 1. Consider the bonus as independent other income, avoiding differences between tax and accounting.

OPTION 2. Reduce the cost of purchasing goods under the contract by the amount of the premium. This approach is based on the principle of priority economic content before legal form clause 6 Explanations of the Fund “NRBU “BMC”” dated January 25, 2013 No. 15/2013-KPT. After all, if receiving a bonus is inextricably linked with the purchase of goods, then it should reduce the cost of these goods - like a retro discount. However, the amount of input VAT previously accepted for deduction does not need to be adjusted.

Read about how a buyer can keep accounting for retro discounts:

If you follow option 2, there may be differences between accounting and tax accounting. This means that you will have to make postings according to the rules of PBU 18/02.

Example. Accounting for the buyer's premium

/ condition / Let's use the conditions of the previous example and supplement them.

The trading organization Sinitsa LLC has established in its accounting policy that bonuses that do not reduce the price of goods supplied are taken into account in accounting as independent other income.

/ solution / The buyer will reflect receipt of the bonus as follows.

When a prize is not a prize

Please note that if an agreement for the supply of goods contains elements of other agreements that provide for the provision by the buyer to the seller of any services for which the seller pays premiums or bonuses, then the rules for taxation of such premiums are completely different. Such premiums should be considered precisely as payment for services provided by the buyer to the seller. And the buyer who provided the services must issue an invoice within 5 calendar days from the date of their provision

To maintain stable and long-term relationships with customers, suppliers use different systems encouragement. Companies often agree in advance that the seller will pay a bonus for fulfilling certain conditions. This could be a monetary reward or, for example, free products. There is no definition of bonus as such in the legislation. Financiers believe that a premium from a supplier is a sum of money paid to the buyer for fulfilling certain terms of the contract. For example, for the volume of goods purchased (letter of the Ministry of Finance of Russia dated September 7, 2012 No. 03-07-11/364).

Moreover, the condition for a premium from the supplier can be specified both in the contract itself and in a separate agreement. After all, any additional agreement is an integral part of the contract itself (clause 2 of Article 424 of the Civil Code of the Russian Federation). But the size of the bonus can be any. It is determined by the seller and agreed upon with the buyer (clause 4 of Article 421 of the Civil Code of the Russian Federation).

Accountants often ask whether the seller can pay the premium not in money, but in goods, and is it possible to stipulate this condition in the contract? I’ll say right away that such a condition may be specified in the contract. However, incentives in the form of goods are more correctly called bonuses. This operation involves the delivery of an additional batch of goods or work to the buyer free of charge. In this case, such a bonus must be taken into account as two operations: a discount is received and goods are accepted against the seller’s receivables. In this case, the amount owed by the supplier should be considered as an advance payment. Officials from the Russian Ministry of Finance explained this point in a letter dated August 31, 2012 No. 03-07-15/118.

How to post a bonus in accounting

The bonus from the supplier for the fact that your company has fulfilled the volume of purchases specified in the contract is reflected as other income. Make the postings:

DEBIT 60 CREDIT 91 subaccount “Other income”
– the supplier’s debt for payment of incentives for fulfilling the terms of the contract has been accrued;

DEBIT 51 CREDIT 60
– cash reward received from the supplier.

PARTICIPANT QUESTION

At what point should accounting entries for remuneration be made?

On the day when you and your counterparty sign the relevant documents. After all, each operation must be confirmed by a primary document (Part 1, Article 9 of the Federal Law of December 6, 2011 No. 402-FZ). The primary forms that the company will use can be developed independently. You just need to secure them in your accounting policies. The main thing is that the documents contain all the mandatory details required by law. Their list is established by Part 2 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ.

This may be a free form act in which the seller will indicate that your company has fulfilled the volume of purchases. The document must be signed by both parties - this will be the basis for registration of accounting entries.

How will the reward received affect taxes?

As a rule, the premium received from the supplier does not change the price of goods or work. In this case, you do not need to adjust the VAT tax base (clause 2.1 of Article 154 of the Tax Code of the Russian Federation).

However, your agreement with the counterparty may separately stipulate that the premium reduces the price of the goods. If this is the case, then the VAT tax base needs to be adjusted. The amount of tax attributable to the difference arising due to a decrease in the cost of the goods by the amount of the premium must be restored to you.

This must be done in the tax period in which the earlier of the two dates falls. This is either the day of receipt of primary documents that confirm that the seller has reduced the cost of purchased goods by the amount of the incentive. Or the date of receipt of the adjustment invoice issued by the seller for the premium. This conclusion was made by representatives of the Russian Ministry of Finance in letters dated September 3, 2012 No. 03-07-15/120 and dated May 31, 2012 No. 03-07-11/163.

And if the premium from the supplier affected the amount of VAT for the current period, then you will adjust the amount of tax on the current date (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation).

It happens that prices change for goods that the supplier shipped according to several invoices. In this case, the seller can draw up only one adjustment document addressed to the buyer (paragraph 2, subparagraph 13, paragraph 5.2 of Article 169 of the Tax Code of the Russian Federation).

PARTICIPANT QUESTION

How will the restored VAT be accounted for?

When calculating income tax, you will take into account the restored VAT as part of other expenses associated with production and sales. Officials from the Russian Ministry of Finance also agreed with this position in a letter dated June 23, 2010 No. 03-07-11/265.

To calculate income tax, it is also important whether the premium from the supplier affects the price of the product. If not, then no adjustments are needed. Consider the bonus as part of non-operating income. This procedure is enshrined in paragraph 8 of Article 250 of the Tax Code of the Russian Federation. Financiers take the same position in letters dated December 19, 2012 No. 03-03-06/1/668, dated September 27, 2012 No. 03-03-06/1/506. With the accrual method, such income must be taken into account in the reporting period to which they relate (Clause 1, Article 271 of the Tax Code of the Russian Federation).

But when, under the terms of the contract, the premium can change the price of the product, the situation is different. If it is provided in the same period in which the sale occurs, then the current tax base must be adjusted. The change will be equal to the amount of the incentive (clause 7 of Article 274 of the Tax Code of the Russian Federation).

PARTICIPANT QUESTION

It turns out that if a bonus from a supplier was paid for the volume of purchases last year, we will have to submit an income tax update?

Yes, in this case you need to submit an updated declaration, since the income received will relate to the previous tax period.

The premium from the supplier is taken into account by all companies on a simplified basis, regardless of the object - “income” or “income minus expenses”. Make an entry in the income and expense ledger on the day the money actually arrives in the company's bank account.

If an organization combines simplified taxation with UTII, then part of the premium received from the supplier can be reflected as income from imputed activities. To do this, based on separate accounting data, it is necessary to calculate the amount of the bonus that relates to activities on UTII (letter of the Ministry of Finance of Russia dated September 9, 2013 No. 03-11-06/2/36949). Additional subaccounts to the income and expense accounts will help you maintain separate accounting.

Well, in accounting, take into account the bonus received from the supplier as other income.

PARTICIPANT QUESTION

Should an organization on UTII pay income tax on the bonus received?

No, but only if the incentive received relates to goods that are used in activities transferred to UTII. Such income is recognized as received within the framework of this activity and is not subject to income tax. A similar position is set out in letters of the Ministry of Finance of Russia dated February 21, 2013 No. 03-11-11/78 and dated August 27, 2009 No. 03-11-06/3/223.

What documents are required?

So, in order for the company not to have problems with inspectors, the bonus condition must be written down in the supply contract or in the additional agreement. One way or another, all the conditions under which the supplier must pay incentives must be recorded.

In the period when you complete the specified volume of purchases, you will need to draw up a report. In it you will record that all the conditions for receiving the bonus have been met.

No other documents will be required.

Home » Useful information » Accounting services » Accounting for bonuses to buyers for fulfilling the terms of the contract

The list of non-operating expenses for the seller that reduce income tax includes the cost of a premium (discount), which is an additional incentive to attract buyers and is provided to them upon fulfillment of the terms of the contract (subclause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). When accruing such expenses, it is necessary to comply with the conditions of validity and documentary evidence (clause 1 of Article 252 of the Tax Code of the Russian Federation).

What is a cash bonus?

Prize- This is a monetary reward to the buyer for fulfilling any contractual conditions. For example, for exceeding the volume of shipments, for prepayment or sale of a certain range of goods. The seller independently decides how much percentage of the cost of the goods supplied to pay to each of the counterparties.

The procedure for paying the premium is reflected in the contract or a separate additional agreement.

The obligation to recalculate VAT does not arise for the seller/buyer if the contract does not reduce the value of the goods by the amount of the premium (clause 2.1 of Article 154 of the Tax Code of the Russian Federation) or it is clearly stated that premiums do not affect the value of the goods. Then there is no need to adjust invoices or shipping documents.

The exception is food products, the price of which does not change regardless of the content of the contract. The premium on such goods cannot exceed a maximum of 10 percent of the total contract value (Federal Law No. 381-FZ of December 28, 2009).

A premium that affects the price of a product requires document adjustments.

This option is often inconvenient and unprofitable for both the seller and the buyer.

Accounting Features

Premiums to the buyer provided for by the terms of the contract do not change the price of the goods. They are taken into account either in business expenses (clause 5 of PBU 10/99) or in other expenses (clause 11 of PBU 10/99). The chosen method must be reflected in the accounting policy.

The postings depend on the expense allocation option and the method of payment for the premium:

• Dt 76 Kt 51 - bonus transferred from current account or
• Dt 76 Kt 62 - the amount of the premium is credited towards upcoming settlements;
• Dt 91.2 (44) Kt 76 - the amount of the premium is charged to expenses;
• Dt 90.2 Kt 44 - commercial expenses are included in the cost.

Features of tax accounting

Cash bonuses are accounted for as non-operating expenses.

The following is documented:

1. The procedure for calculating and paying the premium must be reflected in the contract.
2. The basis for the accrual is the buyer’s fulfillment of contractual terms.
3. The fact of accrual of the premium is confirmed by an act that is signed on both sides. The company can develop the form of the act independently.

The premium is included in the seller's expenses depending on the method:

• with the accrual method - on the date of drawing up the act;
• for the cash method - on the date of payment.

It is important to note that bonuses issued with bonus goods may be considered by the tax authorities as a gratuitous transfer of goods, with the subsequent accrual of VAT on their market value.

The procedure for applying the provisions of Chapter. 21 of the Tax Code of the Russian Federation in relation to bonuses (rewards) paid by the seller of goods to their buyer for achieving certain volumes of purchases.

When purchasing products from suppliers for subsequent sale in stores, the buyer often insists that the supplier assume additional obligations, among which the main place is the payment of bonuses to the buyer for achieving a certain volume of purchases and the payment of remuneration for the provision of various marketing services related to promoting the supplier’s product and increasing its recognition in the market.

Such services are provided by the buyer to the supplier either under a supply agreement or on the basis of a separate agreement, which is proposed for conclusion simultaneously with the signing of the supply agreement.
When including marketing services in a separate contract, the buyer runs the risk that the supplier always has the right to refuse them on the basis of clause 1 of Art. 782 of the Civil Code of the Russian Federation. Therefore, the supply contract must indicate this circumstance as the basis for its unilateral out-of-court termination at the buyer’s initiative, which will keep the supplier from abandoning the contract for the provision of marketing services. In the last contract, in addition, in the interests of the buyer, it is necessary to indicate that if the supplier (customer) refuses the said agreement he is obliged to pay a certain amount of money to the buyer, for example, in the form of a monthly or quarterly fee for the services provided (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated March 14, 2014 N 16).
It would be advisable for the buyer to include conditions for the provision of marketing services to the supplier in the supply contract as an element of a mixed contract (clause

3 tbsp. 421 of the Civil Code of the Russian Federation) indicating the impossibility of its termination except by agreement of the parties or upon expiration of the validity period or on other grounds provided for in the supply contract. In this case, since the parties enter into a mixed agreement, which includes a single set of obligations that are closely interconnected, the buyer will no longer be able to exercise the right of unilateral refusal, since it cannot be applied autonomously, without taking into account the essence of this mixed agreement.
When calculating income tax, remuneration for marketing services is taken into account as part of the buyer’s income and as part of the supplier’s expenses. Since the provision of marketing services is a sale, the amount of remuneration is taken into account when calculating the supplier’s VAT base and is accepted by the buyer for deduction (Letter of the Federal Tax Service of Russia for Moscow dated 04/06/2010 N 16-15/035737).
In addition to charging the supplier a fee for the provision of marketing services, the buyer, when discussing the terms of the supply contract, usually insists on including provisions for the payment of bonuses in his favor for achieving a certain volume of purchases, linked to the quantity or total cost of purchased products, for the fact of conclusion with the seller of the supply agreement, for the supply of goods to newly opened stores of the distribution network, for the inclusion of product items in the assortment of stores, etc.
The provision of the supply agreement regarding the payment of premiums by the supplier in favor of the buyer is not directly provided for by law, but does not contradict it; accordingly, it is recognized as permissible due to the principle of freedom of contract (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated June 21, 2013 in case No. A32-35643/2011) .
The premium is subject to payment by the supplier to the buyer in the manner and on the terms provided for in the supply agreement. It can be determined, in particular, in the form of a fixed percentage of the achieved purchase volume, of the entire cost of the purchased volume of goods during certain period and others (Resolution of the Federal Antimonopoly Service of the Central District dated May 22, 2009 in case No. A68-7374/08-288/17).
The parties can agree both on the payment by the supplier in favor of the buyer of the agreed premium, and on the right of the buyer to withhold the amount of the premium due to him from the funds that he must pay to the supplier for the shipped goods, which does not contradict the law and terminates the obligations of the parties in the relevant part (Resolution Arbitration Court of the North Caucasus District dated November 20, 2014 in case No. A32-27972/2013).
The supply agreement may provide for a security (guarantee, insurance) payment, which is formed from the amount paid by the supplier or from funds payable by the buyer to the supplier for the purchased goods, used as a guarantee of proper fulfillment by the supplier of all its obligations to the buyer (Resolution of the Federal Antimonopoly Service of the Moscow District dated 03.12 .2009 N KG-A40/12506-09).
The latter has the right to make deductions from the amount of the security payment of any due to him sums of money- from refundable fees for returned goods to fines that are established for a variety of violations (delivery time, receipt of goods, failure to provide accompanying and other documentation, etc.). Even if the buyer withholds fines and other payments from the amount of the security deposit, the supplier is not deprived of the opportunity to raise the issue of their return in the future (clause 5 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated December 22, 2011 N 81).
The buyer also has the right to withhold the amount of the premium from the security payment with the supplier’s obligation to subsequently replenish the spent security payment and with the payment of a penalty for violation of such an obligation, provided that this is expressly stated in the supply agreement (Resolution of the Moscow District Court of April 21, 2015 in case No. A40- 124936/14).
If the supply agreement provides for the buyer's right to return specific product(for example, low-quality or unsold), then the parties must agree on the procedure for calculating premiums: it can be calculated on the cost of goods that were actually purchased and remained with the buyer (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 11, 2012 in case No. A40-54313/11-136 -294), or regardless of the facts of the return for the full cost of the originally purchased goods.
If the buyer abuses his right to receive a bonus in excessively frequent cases of returning goods, the supplier may refuse to pay it on the basis of Art. 10 Civil Code of the Russian Federation. An overpaid premium may be recovered by the supplier from the buyer (Resolution of the Federal Antimonopoly Service of the Ural District dated March 12, 2014 N F09-475/14).
On the issue of excluding bonuses from the income tax base, one should be guided by paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation, by virtue of which the composition of non-operating expenses not related to production and sales includes reasonable costs for carrying out activities not directly related to production and (or) sales. Such expenses include, in particular, expenses in the form of a premium (discount) paid (provided) by the seller (in this case, the supplier) to the buyer as a result of fulfilling certain terms of the contract, in particular the volume of purchases.
For the purchasing organization, the amount of the bonus provided for fulfilling the terms of the contract in terms of sales volume received from the supplier is recognized as non-operating income. Based on Art. 271 of the Tax Code of the Russian Federation, using the accrual method, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (Letter of the Federal Tax Service of Russia for Moscow dated 03/05/2010 N 16-15/023302@).
Since the payment of premiums by the supplier to the buyer does not result in the sale of goods (work, services), this business transaction itself is not included in the VAT base. Because the cash received by the taxpayer are not related to payment for goods (work, services) sold; they are not subject to VAT. Consequently, premiums received by the buyer of goods from the seller and not related to the provision of services by the buyer are not subject to VAT (Letter of the Federal Tax Service of Russia for Moscow dated 04/06/2010 N 16-15/035737).
However, the parties to the supply contract must take into account the procedure for calculating VAT in the case when the total price of the contract changes, since in this situation we are talking about providing a discount on the price of the goods, which entails the need to recalculate tax obligations.
With regard to food products, such a question does not arise, since in accordance with paragraph 4 of Art. 9 of the Federal Law of December 28, 2009 N 381-FZ “On the Fundamentals government regulation trading activities in Russian Federation» the agreement of the parties to a contract for the supply of food products may provide for the inclusion in its price of remuneration paid to the economic entity carrying out trading activities, in connection with the purchase by him of a certain amount of food products from an economic entity supplying food products.

The amount of remuneration is agreed upon by the parties to the contract, is to be included in its price and should not be taken into account when determining the price of food products. The amount of remuneration cannot exceed 10% of the price of purchased food products.
Thus, regardless of the terms of the contract, if the seller of food products transfers a bonus (reward) to the buyer for achieving a certain volume of purchases of these goods, the specified bonuses (rewards) do not change the cost of previously supplied food products. Accordingly, there are no grounds for adjusting the seller’s VAT base and restoring tax deductions for the buyer.
As for non-food products, it must be borne in mind that the procedure for applying the provisions of Chapter. 21 of the Tax Code of the Russian Federation in relation to bonuses (rewards) paid by the seller of goods to their buyer for achieving determined by agreement volume of purchases of goods, explained in Letter of the Ministry of Finance of Russia dated 09/03/2012 N 03-07-15/120. If the seller of non-food products transfers any premium to their buyer, based on the terms of the contract, it can either change the cost of previously delivered goods (i.e., by its legal nature, be a discount on the price of the product), or not change it.
Premiums (along with discounts) are a form of trade discounts applied to the cost of goods that affect the VAT base. As a result of the payment of bonuses by suppliers based on the results of shipments of goods for the period determined in supply contracts and annual agreements, the cost of goods decreases, which entails suppliers adjusting the VAT base for sales of goods. In this regard, the amount of VAT deductions previously declared by the buyer is also subject to proportional reduction in the corresponding tax periods (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 N 11637/11).
At the same time, when tax disputes are considered in courts under similar circumstances, contradictory law enforcement practice develops.
Thus, the Supreme Court of the Russian Federation supports the conclusions of lower courts on the need to adjust previously declared VAT deductions by restoring the tax during the period when the buyer receives premiums (bonuses) for achieving the volume of purchases of goods (Definitions dated December 10, 2014 N 310-KG14-4621, dated November 10, 2014 N 304-KG14-3222, dated November 14, 2014 N 304-KG14-3204). At the same time, the Supreme Court of the Russian Federation came to the conclusion that there are no grounds to adjust the amount of VAT deductions previously declared by the buyer when receiving bonuses for achieving a certain volume of purchases of goods (Definitions dated 10.10.2014 N 306-KG14-1504, dated 17.02.2015 N 304- KG14-3095, dated 03/05/2015 N 302-KG15-1523).
The Supreme Court of the Russian Federation in these Determinations notes that the lack of action on the part of the seller to adjust the VAT base in connection with the payment of a premium (providing a discount) indicates the legality of the buyer’s application for VAT deductions without taking into account the premiums (discounts) provided. Moreover, in the Definition Supreme Court RF dated 03/05/2015 N 302-KG15-1523 reference is made to the provisions of clause 2.1 of Art. 154 of the Tax Code of the Russian Federation, which entered into force on July 1, 2013.
Taking into account the above, in order to reduce the number of tax and legal disputes, the Federal Tax Service of Russia drew the attention of taxpayers to the fact that when the buyer receives premiums (bonuses) from sellers for the purchase of a certain volume of goods in the period before 07/01/2013, when, under the terms of the contract, the cost of goods shipped amounted to the premium (bonus) paid (provided) does not change, or in the absence of such conditions in the contract, the buyer does not have the obligation to adjust deductions and the seller does not have the right to adjust the VAT base and the tax amount.
If in these cases, taxpayers, when paying premiums (bonuses), independently clarified their tax obligations (i.e., the seller adjusted the VAT base and the tax amount, and the buyer correspondingly reduced previously declared deductions by the same tax amount), then taxpayers have the right not to make recalculations with the budget (Letter of the Federal Tax Service of Russia dated 06/09/2015 N GD-4-3/9996@).