In accordance with paragraph 5 of the Regulation "Income of the organization" PBU 9/99, approved. Order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 32n, the proceeds received from the sale of goods is income from ordinary activities, is recognized in accounting in the presence of the conditions listed in paragraph 12 of PBU 9/99, and is accepted in an amount equal to the amount of income cash, other property and (or) the amount of receivables (clause 6 PBU 9/99).

If the discount is provided to the buyer immediately (without delay), then the seller reflects the sale of goods at a price including the discount, without highlighting it in accounting as a separate entry. The seller fixes the sale of goods at a discounted price, and for the buyer, the actual purchase price of the goods will be the price taking into account the discount provided (clause 6.5 of PBU 9/99).

If the organization considers income and expenses on an accrual basis, the accountant, guided by paragraph 6 of Art. 274 of the Tax Code of the Russian Federation, fixes income in tax accounting based on market prices, that is, taking into account the discounts provided. Under the cash method, income is determined by the amount paid by the buyer. This will be the cost of the goods, taking into account the discount. The amount of VAT is calculated in accordance with paragraph 4 of Art. 166 of the Tax Code of the Russian Federation, i.e., all changes that increase or decrease the taxable base are taken into account.

The most common discounts are provided by trade organizations when purchasing goods in a certain quantity (for a fixed amount) and when paying for the goods sold as soon as possible.

In the case of purchasing goods in a certain quantity, a discount is provided if goods of the same name are collected, and when purchasing for a set amount, the goods can be both homogeneous and of different nomenclature. The second type of discount allows the seller to stimulate sales, increase profits by accelerating the turnover of goods due to an increase in sales and a decrease in fixed distribution costs.

There are other types of discounts:

Festive;
- discounts provided to the owners of discount cards;
- savings, etc.

All types of discounts (if they are provided immediately when the buyer purchases the goods) are reflected in the accounting records of the parties in the same way at the time they are provided.

Example:

LLC "Delta" decided to carry out trading in the morning (from 7.00 to 10.00) from the beginning of January at a discount of 1% of the sale price. On the first day of trading under the new rules, the cash desk of the organization received funds received from:

In the morning - in the amount of 100,000 rubles;
in the remaining hours remaining until the end of the working day - in the amount of 450,000 rubles.

The actual cost of goods sold amounted to 400,000 rubles. Goods are accounted for at purchase prices. In the situation under consideration, the discount is provided not to certain categories of consumers, but at certain hours, which does not violate the provisions of the Civil Code of the Russian Federation.

The following entries will be made in the accounting of the organization:

D 50 - K 90-1- (100,000 + 450,000) = 550,000 rubles. - received funds from buyers;
D 90-2 - K 41- 400,000 rubles. - written off the cost of goods sold;
D 90-3 - K 68- (550,000:118 x 18) = 83,898 rubles. - VAT charged.

In the contract for the sale of goods, the seller may define conditions under which, in the billing period, the buyer will be given a discount when purchasing goods later, measured, for example, as a percentage of the amount of previously purchased goods. The buyer will receive the specified discount only if the goods are purchased in the future, therefore, the discount should not be reflected in the seller's accounting until subsequent purchases.

Example:

Under the terms of the supply agreement, a buyer who has purchased goods (houseplants) from Flora LLC in the amount of 200,000 rubles, including VAT at a rate of 18% (30,508 rubles), is provided with a discount on goods purchased in the future in the amount of 5% on purchases made during the calendar month.

In January, the buyer made a purchase in the amount of 210,000 rubles. (including VAT 32,033 rubles), while fulfilling the condition for granting a discount on goods purchased in the future.

In the accounting of the seller in January, the following entries were made:

D 62 K 90-1- 210,000 rubles. - reflected the proceeds from the sale of goods;
D 90-3 K 68- 32,033 rubles. - VAT charged.

In February, the buyer purchased goods in the amount of 230,000 rubles. (including VAT 35,084 rubles).

Taking into account the discount provided, payment was made to the supplier of goods in the amount of 218,500 rubles. (230,000 rubles - 230,000 rubles x 5%), including VAT 33,330 rubles.

In the accounting of the seller in February, the following entries were made:
D 62 K 90-1- 218,500 rubles. - revenue is reflected taking into account the discount provided;
D 90-3 K 68- 33 330 rubles. - VAT charged.

In this case, the discount is reflected in the sale of the consignment of goods, the purchase of which gave the buyer the right to receive it. In this case, a separate posting for its reflection is not required.

Changing the price after the conclusion of the contract is allowed in cases and on the terms provided for by the contract of sale (Article 424 of the Civil Code of the Russian Federation). In this case, the goods are shipped on the terms of a commercial loan, and a discount is provided to the buyer in case of early payment.

The buyer can get the right to provide a discount only in case of early payment, therefore, at the time of shipment of goods (recognition of revenue in accounting), the buyer does not yet have the right to a discount. In this case, the buyer's debt at the time of shipment is reflected in the organization's accounting based on the full contract price of the goods, excluding discounts.

Example:

Flora LLC shipped goods (houseplants) to the buyer in the amount of 200,000 rubles. (including VAT at a rate of 18% in the amount of 30,508 rubles). The contract provides for a three-month grace period. It is also agreed that in case of early payment, the buyer is provided with a discount of 0.1% of the cost of the goods for each day remaining until the payment deadline.

The buyer paid for the goods 30 days earlier than the term established by the contract.
As a result, the amount of the discount granted to him amounted to 6,000 rubles, including VAT in the amount of 915 rubles.

The accounting policy of LLC "Flora" for tax purposes is determined "according to
shipment".

The following entries were made in the accounting records of Flora LLC:

D 62 - K 90-1- 200,000 rubles. - reflected the proceeds from the sale of goods;
D 90-3 - K 68- 30 508 rubles. - VAT charged;
D 51 - K 62(200,000 - 6,000) = 194,000 rubles. - reflects the receipt of revenue, taking into account the discount.
"Red side"

D 62 - K 90-1- 6000 rub. - discount on sold goods.
"Red side"
D 90-3 - K 68- 915 rubles. - adjusted VAT for the amount of the discount.

In this example, the amount of VAT to be paid to the budget, as well as the data of the invoice for the shipment of goods, are determined based on the contract price without taking into account the discount. After documenting the granted discount, the amount of sales of goods (and, consequently, VAT on sales) is subject to adjustment.

In practice, the design of "negative" invoices is widely used, which indicate the amount of the discount and the amount of VAT with a minus sign. An invoice is drawn up and registered in the sales book at the time the discount is granted.

I would like to note that the discounts provided after the shipment of the goods are very inconvenient for the accounting department - you have to correct previously issued documents, reverse the entries and make changes to the declarations. Therefore, it is better not to issue discounts "backdating", but to provide them for future purchases.

The amount of discounts can be set taking into account the results of previous
sales, then they will be included in the revenue at the time of the sale of the goods,
and there will be no difficulties in their design.

Quite often, the seller organization offers customers to take part in a program, the essence of which can be expressed in the words: "When buying two goods, the third one is a gift." Under the terms of such a promotion, the goods are sold to its participants at a fixed price, and the bonus accrual system does not provide for the recalculation of the price of the goods. Bonuses are considered by the tax authorities not as a discount, but as a gratuitous transfer of property, which has a number of negative consequences. As you know, income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of the organization (paragraph 2 of PBU 9/99). The cost of gratuitously transferred goods represents costs not related to generating income (economic benefits are not derived), and is not taken into account as part of the seller's expenses when calculating income tax (clause 16, article 270 of the Tax Code of the Russian Federation).

It is known that the transfer of ownership of goods on a gratuitous basis is recognized as a sale, which, in turn, is subject to VAT (clause 1, article 146 of the Tax Code of the Russian Federation). Thus, the seller has an obligation to pay VAT on the value of the donated property.

In order to avoid paying extra taxes, it is advisable to draw up a marketing policy not according to the principle "buyer of two items - the third as a gift", but in the form of discounts in the ways indicated above, i.e., according to the principle of purchasing "three items for the price of two". In other words, include this product in the document issued for the shipment of the entire batch. In addition, these campaigns must be properly justified.

Example:

LLC "Flora" sells live plants at retail. As part of the campaign dedicated to March 8, when buying two pots of Saintpaulia (Uzambara violet), the third one is offered to the buyer "free of charge". The cost of one pot is 118 rubles. (including VAT at a rate of 18 rubles). The cost of one pot with Saintpaulia - 70 rubles. Goods are accounted for at purchase prices.

For two pots of flowers, the buyer will pay: 118 rubles. x 2 pcs. = 236 rubles.
Due to the fact that the buyer was given another flower for free, it is necessary to formalize the transaction as the sale of three units of goods in the amount of 236 rubles.

Thus, each flower pot will be sold at a price of:
236 rubles: 3 pcs. = 78.67 rubles.

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

D 50 - K 90- 236 rubles. - reflected the proceeds from the sale of goods;
D 90 - K 41- (70 rubles x 3 pcs.) = 210 rubles. - written off the cost of goods;
D 90 - K 68- (236 rubles: 118 x 18) = 36 rubles. - VAT charged.

In the accounting registers, an entry should be made on the sale of three units of goods at a price of 78.67 rubles. and draw up an act on the markdown of inventory items.

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

Early payment discounts

in a certain amount

Discounts: legal regulation

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

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

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

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

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

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

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

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

Trade discounts: accounting at the seller

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

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

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

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

Example

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

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

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

____________

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

____________

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

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

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

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

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

Example

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

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

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

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

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

Example

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

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

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

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

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

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

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

Trade Discounts: Seller Tax Risks

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

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

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

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

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

Loss of quality or other consumer properties of goods;

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

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

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

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

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

The discount is normal;

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

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

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

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

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

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

Trade discounts: accounting at the buyer

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

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

Example

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

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

Debit 19 Credit 60 - 3 600 - reflected VAT.

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

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

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

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

Example

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

Goods received without discount:

Debit 41 Credit 60 - 20 000 ;

Debit 19 Credit 60 - 4 000.

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

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

- 400 - VAT.

Debit 44 Credit 68 (76) - 14.

Example

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

1. In 2001:

Goods received without discount

Debit 41 Credit 60 - 20 000

Debit 19 Credit 60 - 4 000

2. In 2002:

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

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

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

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

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

Debit 91 Credit 68 (76) - 14.

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

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

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

Discounts for early payment: account with the seller

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

1. Gross method

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

Example

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

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

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

_________

_________

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

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

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

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

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

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

2. Net sales method.

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

Example

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

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

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

_________

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

_________

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

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

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

Debit 62 Credit 90 - 480 - additional revenue accrued;

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

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

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

Discounts for early payment: accounting at the buyer

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

Example

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

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

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

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

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

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

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

Accounting for discounts in retail trade

The provision of discounts is widely practiced in retail trade and public catering (hereinafter referred to as “retail trade”).

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

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

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

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

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

1) sale price accounting (without discount);

2) selling price including discount.

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

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

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

This posting to reduce accounts can be omitted. At the end of the month, after calculating and writing off the realized trade margin, everything will fall into place, that is, account 90 “Sales” will have a credit balance showing the gross profit from the sale of goods. True, this balance will be less than the calculated value of the realized markup (by the amount of the discounts provided).

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

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

where

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

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

With- the amount of the discount in percent.

Example

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

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

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

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

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

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

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

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

Summarizing the above, one should pay attention to the need to document the provision of discounts in order to reliably form the indicator of sales proceeds and financial results, as well as to reduce tax risks. However, even in the case of documentary justification for the discounts provided, the tax authorities have the right to control prices in cases specified in the Tax Code.

T. KRUTYAKOVA

HOW TO USEDISCOUNTS

What is a discount? This is a reduction by the seller of the previously declared price of the goods.
Why do sellers use the discount system? To increase the level of sales, to attract as many buyers as possible, to interest them in more favorable conditions than those of competitors. A well-designed discount system allows the seller not only to attract new customers, but also to retain old ones who can become regular customers.
To date, a huge number of different ways to provide discounts have been invented. Here are just a few (the most popular) of them.
Seasonal discounts - available on seasonal items, usually at the end of the season. Seasonal discounts are widely used in clothing and footwear trade. At the end of the autumn-winter and spring-summer seasons, many stores announce large-scale sales of seasonal collections. Discounts reach up to 70%. They are valid either for a certain period, or until all the goods from the old collection are sold out.
Holiday discounts - are provided for all or certain types of goods during a certain period. The action of such discounts is usually timed to coincide with the most popular holidays. So, for example, in the trade of perfumery and cosmetics, discounts are used by February 23 (for goods for men) and by March 8 (for goods for women).
Discounts for regular customers - are usually provided for all or certain types of goods starting from a purchase specified on the invoice or starting from a certain amount. To provide such discounts, it is necessary to maintain a personalized account for each buyer. The most common way to maintain such records are discount cards. The procedure and conditions for issuing discount cards can be completely different and are developed by sellers independently.
What are the options? The simplest one is that all buyers receive a discount card for the first purchase, which entitles them to a fixed discount (for example, 5%) for all subsequent purchases, provided that this card is presented. Sometimes sellers set a certain limit on the purchase price, which gives the right to receive a discount card. For example, discount cards may not be issued to all customers, but only to those who have made a purchase in excess of 3,000 rubles.
Discounts can also be cumulative. In this case, the amount of the discount increases as the next purchases are made (for example, with each next purchase or when purchasing goods for a certain amount).
Bonus system - all buyers receive a gift when purchasing a particular product. Typically, the bonus system is used as part of individual promotions to promote a new product or, conversely, to accelerate the sale of an old (obsolete) product.
To apply discounts or not to apply - this choice is made for each seller independently.
If you decide to introduce a system of discounts, then this decision must be fixed in some internal document of the organization (order, order of the head of the organization).
But deciding on discounts is only half the battle. Now you need to develop a specific procedure and conditions for granting discounts and fix these rules in the form of an appendix to the organization's accounting policy. You can name this document anything you like, for example, "Regulations on discounts provided to customers" or "Regulations on the organization's marketing policy." The main thing is to write down in detail in this document all the conditions for granting discounts (to whom, when, under what conditions, in what amount). The more responsibly you approach the development of a methodology for granting discounts, the less problems you will have when communicating with the tax authorities.
What are the problems?
When providing buyers with discounts, the seller must always remember that Art. 40 of the Tax Code of the Russian Federation, the tax authorities are granted the right, under certain conditions, to control the compliance of the prices applied by the seller with the level of market prices and, if these prices are lower than market prices, to charge additional taxes based on the market price.
There are only four situations in which the tax authority can control the sale price. One of them is the situation when the seller, within a short period of time, sells goods at a price that deviates by more than 20% from the regular price for the same goods (subclause 4, clause 2, article 40 of the Tax Code of the Russian Federation).
The easiest way to avoid scrutiny by the tax authorities is to provide discounts of up to 20% off the regular price of goods. In this case, you are guaranteed to be insured against any claims from the tax authorities.
But a 20% discount may not always solve the problems you want to achieve by applying discounts. For example, on the same seasonal sales, a 20% discount simply will not work. It is possible to attract buyers and sell off a consignment of goods that is not in demand only by reducing the price by at least half. Is there a way out? Of course have.
The fact is that paragraph 3 of Art. 40 of the Tax Code of the Russian Federation obliges the tax authorities, when determining the market price, to take into account the usual surcharges or discounts when concluding transactions between related parties. In particular, discounts caused by:
- seasonal and other fluctuations in consumer demand for goods;
- loss of goods quality or other consumer properties;
- expiration (approaching the expiration date) of the expiration date or the sale of goods;
- marketing policy, including when promoting new products that have no analogues to the markets, as well as when promoting products to new markets;
- the implementation of prototypes and samples of goods in order to familiarize consumers with them.

EXAMPLE 1.
The organization sells apple juice in packages at a regular price - 30 rubles. per package. In March 2004, identical packages of juice were sold at prices ranging from 21 to 30 rubles. per package. The spread of prices was more than 20% (30 rubles - 6 rubles (20%) = 24 rubles). The probability of additional taxation based on the market price in such a situation is very high.
The situation changes radically if the organization has developed a discount system, according to which the price of juice is reduced by 30% if the expiration date is less than one week away.
If there are documents confirming that at a price of 21 rubles. those juices were sold whose expiration date was coming to an end, the organization can reasonably refer to paragraph 3 of Art. 40 of the Tax Code of the Russian Federation. In this case, the probability of additional taxation based on the market price is reduced to almost zero.
In addition, when determining market prices, it is necessary to take into account such conditions of transactions as (clause 9, article 40 of the Tax Code of the Russian Federation):
- Quantity (volume) of supplied goods (for example, the volume of a consignment);
- deadlines for the fulfillment of obligations;
- payment terms;
- other reasonable conditions that may affect prices.
A well-designed methodology for granting discounts, fixed as an annex to the accounting policy of the organization, will allow the seller to apply any discounts (including those exceeding 20%), while reasonably referring to the norms of paragraphs 3 and 9 of Art. 40 of the Tax Code of the Russian Federation. At the same time, the risk of additional taxation is reduced to a minimum.
An approximate form of the document for registration of the methodology for granting discounts is given on p. 119.

APPROVE
General Director of OOO "Lik"
Ivanov I.I.

Regulations on discounts provided to customers
Establish the following discount system in the organization:

1. Discounts for regular customers.
When making a purchase, all customers are issued a discount card, which entitles them to receive a 5% discount on all subsequent purchases.

2. Discounts for buyers who have made purchases in excess of 50,000 rubles during the year.
Customers who make purchases over 50,000 rubles during the year are issued a silver discount card, which entitles them to a 15% discount on all subsequent purchases.

3. Holiday discounts.
Holiday discounts are available during the following periods:
from 15 to 25 February;
from 1 to 10 March;
from 15 to 31 December.
The size of the holiday discount - from 10 to 30%. The range of goods subject to holiday discounts and the specific amounts of discounts by type of goods are approved by a separate order no later than 15 days before the start of the discount period.

4. Discounts for wholesale buyers.
Wholesale buyers receive discounts depending on the term of payment for the goods:
with advance payment -10%;
if paid within a week from the date of shipment - 5%.

ACCOUNTING ANDTAX ACCOUNT OF DISCOUNTS

The simplest situation is when the discount is provided immediately at the time of sale.
In this case, in the accounting of the seller, the proceeds from the sale are reflected at the price, taking into account the discount. This is expressly provided for in clause 6.5 of the Accounting Regulation "Income of the organization" PBU 9/99 (approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n).
For tax purposes, the amount of revenue is also determined based on the actual sales price, taking into account the amount of the discount provided (Article 153 of the Tax Code of the Russian Federation in terms of VAT, Article 249 of the Tax Code of the Russian Federation in terms of income tax).

EXAMPLE 2.
LLC "Lik" sells household appliances wholesale and retail. For regular customers, a discount is provided - 5% of the cost of goods sold, which is provided upon presentation of a discount card by the buyer.
A buyer purchasing a washing machine worth 15,000 rubles presented a discount card and at the time of sale he was given a discount of 750 rubles.
The proceeds from the sale of the washing machine in this case will be 14,250 rubles, including VAT 18% - 2173.73 rubles.
The following entries must be made in the accounting records of Lik LLC:
Account dt 50 (62) -
Invoice set 90 - 14,250 rubles. - reflected the proceeds from the sale of a washing machine;
Dt account 90 -
Invoice 68 (76 / VAT) - 2173.73 rubles. - reflected the amount of VAT on sales proceeds.
For the purposes of taxation of profits, the income from sales includes the amount of proceeds (excluding VAT) in the amount of 12,076.27 rubles.
In retail trade, where goods are recorded at sales prices (using account 42), the provision of a discount in accounting is reflected in a reversal entry in the debit of account 41 and the credit of account 42.

EXAMPLE 3.
In the conditions of example 2, let's assume that LLC "Lik" records goods at selling prices.
In this case, an additional entry is made in accounting:
D-t of account 41 - K-t of account 42 - 750 rubles. - the selling price of the washing machine is reduced by the amount of the discount provided.

A more complicated situation arises if the discount is provided retroactively for already delivered (shipped) goods. Such a procedure for granting discounts is more typical for wholesale trade.
In this case, the accountant needs to make corrections to the accounting and tax reporting. In addition, corrections must be made to all primary documents for the release of goods, as well as to invoices issued during the shipment of goods.
If the discount is provided in the same reporting year in which the sale of goods took place, then in accounting it is necessary to adjust the indicator of sales proceeds. To do this, reversal entries are made in accounting for the amount of the discount provided, as well as for the amount of overcharged VAT (related to the amount of the discount).

EXAMPLE 4.
Lik LLC sells wholesale washing machines at a price of 14,000 rubles. a piece. At the same time, in accordance with the procedure established by the organization, all wholesale buyers who paid for the goods no later than a week from the date of shipment are provided with a discount of 5% of the cost of the paid goods.
Under an agreement with LLC Lira, LLC Lik shipped him a batch of washing machines in the amount of 700,000 rubles, including VAT - 18% - 106,779.66 rubles.
At the time of shipment, the following entries must be made in the accounting of Lik LLC:
Dt account 62 - Kt account 90 - 700,000 rubles. - reflected revenue from the sale of washing machines;
VAT (76/VAT) - RUB 106,779.66 - reflected the amount of VAT on the proceeds from the sale of washing machines.
LLC "Lira" paid for washing machines on the third day after shipment, so he is given a discount in the amount of 35,000 rubles.
In the accounting of Lik LLC, the following adjustment entries are made:
Dt account 62 - Kt account 90 - 35,000 rubles. - the amount of revenue is reduced by the amount of the discount;
Invoice number 90 - Invoice order 68/
VAT (76 / VAT) - 5338.98 rubles. - the amount of VAT charged on sales proceeds is reduced by the amount of VAT attributable to the amount of the discount.
If the discount is provided for the previous year after the approval of the annual financial statements, then the amount of this discount must be reflected in the accounting records in the period in which the decision to grant it was made. At the same time, the current year's revenue indicator is not adjusted, and the amount of the discount is reflected in non-operating expenses as losses of previous years recognized in the reporting year (clause 12 of the Accounting Regulation "Organization's expenses" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05. 1999 N 33n).
For the purposes of taxation of profits, the amount of the discount provided, in the same way as in accounting, reduces the amount of income from sales.
If the discount is provided in the same reporting (tax) period in which the sale of goods took place, then when determining the tax base, the organization includes the proceeds from the sale, taking into account the already provided discount, in the composition of income. So, in the example 4 discussed above, it is necessary to include the amount of proceeds in the amount of 563,559.32 rubles in the composition of income from sales. ((700,000 rubles - 106,779.66 rubles) - (35,000 rubles - 5338.98 rubles).
If the discount is provided in the period following the tax period in which the sales income was recognized, then the selling organization will have to recalculate the tax base for the previous period, reducing the amount of sales income by the amount of the discount provided. In this case, the organization must submit to the tax authority an updated Declaration on income tax.
A similar point of view is given in the letter of the UMNS of Russia for the city of Moscow dated 19.09.2003 N 26-12 / 51755.
For the purposes of calculating VAT, the amount of proceeds from sales is determined taking into account all discounts provided. If at the time of shipment of the goods the seller issued an invoice based on the value of the goods without taking into account the discount, then at the time of granting the discount, the seller must make corrections to the previously issued invoice or issue a new invoice, in which the cost of the goods is indicated already taking into account the discount . A new invoice is issued to replace the old one with the same details (number and date) as the old invoice had.
If the sale of goods and the provision of a discount took place within the same tax period (month, quarter), then when determining the tax base for VAT, the selling organization must take into account the proceeds from the sale minus the discount provided.
If the sales revenue was already included in the tax base in the previous tax period, then at the time the discount is granted, the seller will have to make corrections to the VAT tax return for the period in which the revenue was taken into account.
In addition, you must not forget to make corrections in the sales book for the period in which the original invoice was registered in it, issued when the goods were shipped for the amount of revenue without discount.

EXAMPLE 5.
LLC "Lik" - a supplier of household appliances - determines the revenue for the purposes of calculating VAT on shipment.
LLC "Lik" supplies household appliances to the firm "Dom" under a supply contract. According to the contract, the delivery of equipment is carried out in separate batches on the basis of applications from the company "Dom" at the prices specified in the appendix to the supply contract. Payment for the supplied equipment is made once a quarter. At the same time, the contract provides that if during the quarter the cost of purchased equipment exceeds 1,000,000 rubles, the company receives a 7% discount on all goods purchased during this quarter.
During the 1st quarter of 2004 LLC "Lik" carried out three deliveries of equipment to the address of the company "Dom":
- in January in the amount of 450,000 rubles;
- in February in the amount of 300,000 rubles;
- in March in the amount of 350,000 rubles.
The cost of purchased equipment in the 1st quarter of 2004 amounted to 1,100,000 rubles, therefore, Dom is entitled to a 7% discount on all goods purchased during the 1st quarter. The amount of the discount is 77,000 rubles. The total amount of deliveries for the 1st quarter, taking into account the discount, amounted to 1,023,000 rubles. This amount was transferred in March by Dom to the settlement account of OOO Lik.
In the accounting of Lik LLC, all these transactions are reflected in the following entries.
January:
D-t account 62 - Kt account 90 - 450,000 rubles. - reflected the proceeds from the sale;
Dt account 90 - Kt account 68 - 68,644.07 rubles. - VAT is charged on the amount of revenue.
February:
Dt account 62 - Kt account 90 - 300,000 rubles. - reflected the proceeds from the sale;
Dt of account 90 - Kt of account 68 - 45,762.71 rubles. - VAT is charged on the amount of revenue.
March:
Dt account 62 - Kt account 90 - 273,000 rubles. - reflected the proceeds from the sale, taking into account the discount provided (350,000 rubles - 77,000 rubles);
Dt of account 90 - Kt of account 68 - 41,644.07 rubles. - VAT is charged on the amount of revenue;
Dt of account 51 - Kt of account 62 - 1,023,000 rubles. - received funds from the company "Dom".
No additional accounting entries are required. In March 2004, Lik LLC needs to make corrections to invoices issued to Dom in January and February:

If the tax period for VAT for Lik LLC is a quarter, then in the VAT Declaration for the 1st quarter of 2004, the LLC must indicate the amount of revenue (without VAT), taking into account the discount provided, which will amount to 866,949 rubles. (1023,000 rubles - 156,051 rubles).
If the tax period for VAT for Lik LLC is a month, then in the VAT returns for January and February 2004, the amounts of proceeds (without VAT) were shown, excluding discounts (381,356 and 254,237 rubles, respectively).
In March, Lik LLC must make corrections to the sales book and changes to the VAT Declaration for January and February, reflecting the amount of revenue (excluding VAT) including the discount (354,661 and 236,441 rubles, respectively).
In the VAT Declaration for March 2004, you must indicate the amount of revenue for March, taking into account the discount (excluding VAT) in the amount of 275,847 rubles.
If Lik LLC determines revenue for the purposes of calculating VAT by payment, then revenue from the sale of household appliances to Dom is included in the VAT tax base only in March (in the month when payment was received). In this case, in the sales book in March, all invoices issued to Dom should be reflected, taking into account the changes made (taking into account the discount provided). In the Declaration for March, the amount of revenue should also be indicated taking into account the actual discount provided, which will amount to 866,949 rubles without VAT.

Note!
The procedure for granting discounts on already delivered goods must be reflected in the contract concluded between the seller and the buyer.

Otherwise, there is a possibility that the tax authority will consider the discount provided as forgiveness of the debt to the buyer. It is this approach that is set out in the letter of the Ministry of Taxes of Russia dated July 25, 2002 N 02-3-08 / 84-Yu216, in which the seller is invited to take into account the discount provided for profit tax purposes as part of non-operating expenses on the basis of subpara. 20 p. 1 art. 265 of the Tax Code of the Russian Federation, and to the buyer - as part of non-operating income.

Many companies today use the so-called bonus system to attract customers. In this case, the buyer who purchased this or that product is provided with a gift.
Firms using the bonus system need to keep in mind that such a procedure is extremely disadvantageous from the point of view of taxation.
For the purposes of calculating VAT, a gratuitous transfer is equated to a sale, therefore the cost of goods transferred free of charge to the buyer is included in the VAT tax base in the period when the gratuitous transfer took place. In this case, VAT is paid to the budget based on the market value of the gift (clause 2, article 154 of the Tax Code of the Russian Federation). In this case, the "input" VAT paid on the purchase of goods used as gifts is deductible in the generally established manner.
For the purposes of taxation of profits, the cost of goods donated free of charge is not taken into account as expenses (clause 16, article 270 of the Tax Code of the Russian Federation).

EXAMPLE 6.
Firm "Victor" sells cosmetic products. In the period from March 1 to March 10, all buyers of women's perfumes receive a cosmetic bag as a gift. The selling price of the cosmetic bag, excluding VAT, is 100 rubles, the purchase price is 70 rubles.
During the period of the action, buyers bought 1,000 bottles of perfume in the amount of 1,800,000 rubles. and 1000 cosmetic bags were given out as gifts.
In the accounting of the company "Victor" this is reflected as follows:
Dt account 50 - Kt account 90 - 1,800,000 rubles. - reflects the proceeds from the sale of perfumes;
Dt account 90 -
Invoice 68 / VAT - 274,576, 27 rubles. - VAT is charged on proceeds from the sale of perfumes;
Dt of account 91 - Kt of account 41 - 70,000 rubles. - the purchase price of donated cosmetic bags is included in operating expenses;
Dt account 91 -
Account set 68 / VAT - 18,000 rubles. - VAT was charged on the market value of donated cosmetic bags (100,000 rubles x 18%).
For tax purposes, the cost of gifts (70,000 rubles) and the amount of VAT charged (18,000 rubles) are not included in expenses.

Note!
The negative tax consequences associated with the use of the bonus system can be avoided.

To do this, you just need to slightly change the wording of the advertising slogan. Instead of "all perfume buyers - cosmetic bag for free" - "perfume and cosmetic bag - at the price of perfume."
And in the document that defines the methodology for providing discounts to customers, you need to indicate approximately the following procedure for providing a holiday discount:
"During the holiday sale from March 1 to March 10, set a discount for perfumes in the amount of 118 rubles for all buyers who purchase women's perfumes and a cosmetic bag at the same time."
With this type of paperwork, the buyer receives the same thing for the same money - perfume and a cosmetic bag. But at the same time, he does not receive a cosmetic bag as a gift, but buys it. Therefore, the seller rightfully includes the purchase price of the cosmetic bag as an expense deductible for income tax purposes. And besides, the seller has no reason to pay additional VAT to the budget on the market value of cosmetic bags.
In the conditions of example 6, the company "Victor" will reflect in its accounting the proceeds from the sale of 1000 bottles of perfume (with a discount of 118 rubles for each bottle) and 1000 cosmetic bags for 118 rubles. for cosmetics. The total amount of revenue will be the same 1,800,000 rubles. The amount of VAT payable to the budget will be 274,576 rubles. At the same time, the purchase price of the sold cosmetic bags will be included in accounting as part of the sales expenses (Dt of account 90 - Kt of account 41 - 70,000 rubles) and taken into account as an expense when calculating income tax.

In this case, can we not reflect the discount in accounting and tax accounting, but determine the revenue immediately after the minus of the discount (including VAT)?

The organization sells goods at a discount and uses an online checkout. How to correctly reflect the discount in the check - read the article.

Question: LLC on OSNO. Question regarding retail sales through stores. On checks of KKM (online cash desk), we plan to display the prices of goods without a discount, to summarize. Indicate the total discount on the check. Below is the total amount payable minus the discount. In this case, can we not reflect the discount in accounting and tax accounting, but determine the revenue immediately after the minus of the discount (including VAT)?

Answer: Yes, you can.

If the discount is provided at the time of sale, then for accounting purposes this can be considered a sale at a price agreed upon by the parties. Such a discount should not be reflected in the accounting. It is only necessary to reflect the implementation of standard postings.

Record the fact of implementation with the following entry:

Debit 62 (50) Credit 90-1- reflects the proceeds from the sale, taking into account the discount.

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

- VAT is charged on the actual amount of sales;
Similarly, the granting of a discount in tax accounting is formalized. You just need to record sales revenue at a discounted price.

Rationale

How can a supplier reflect in accounting and taxation discounts, gifts, bonuses and bonuses provided to customers

If the discount is provided at the time of sale or after it for future deliveries, then for accounting purposes this can be considered a sale at a price agreed upon by the parties. In this case, the set price may be less than the one that the seller declares under normal conditions. Such a discount should not be reflected in the accounting. It is only necessary to reflect the implementation of standard postings.

Record the fact of implementation with the following entry: *

Debit 62 (50) Credit 90-1
- reflects the proceeds from the sale, taking into account the discount.

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

Debit 90-3 Credit 68 sub-account "VAT calculations"
- VAT is charged on the actual amount of sales;

Well, upon receipt of payment to the bank account, make the following posting:

Debit 51 Credit 62
- payment received from the buyer, taking into account the discount.

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

How to take into account income and expenses from the sale of purchased goods when calculating income tax

Income from the sale of purchased goods is revenue (clause 1, article 249 of the Tax Code of the Russian Federation). How to determine its amount, see How to assess revenue from the sale of goods (works, services, property rights) in tax accounting.

Revenue Accounting

The moment of inclusion of sales proceeds in the composition of the income tax base depends on the method of determining income and expenses that the organization uses (clause 2 of article 249 of the Tax Code of the Russian Federation).

accrual method

With the accrual method, include the revenue in the tax base at the time the goods are sold. It does not matter when the payment was received from the buyers. Such rules are established by paragraph 3 of Article 271 of the Tax Code of the Russian Federation.*

Cost accounting

The proceeds from the sale of purchased goods can be reduced by the costs associated with the sale (subclause 4, clause 3, article 315 of the Tax Code of the Russian Federation). These expenses include:

• the cost of acquiring the goods being sold (subclause 3, clause 1, article 268 of the Tax Code of the Russian Federation);
• expenses for the evaluation, storage, maintenance and transportation of the goods being sold and other expenses associated with the sale (

Discounts, bonuses, gifts and premiums from suppliers today have become a weapon in the competition for the buyer. The situation is clear: a low price attracts buyers, and the seller earns more because the turnover increases. How to take into account the provision of discounts in accounting and tax accounting. We'll tell you in the article.

Types of discounts

The supplier provides discounts if the buyer clearly fulfills the conditions stipulated by the contract, or for other reasons.

Depending on the form of interaction between the buyer and the supplier, there are the following types of discounts:

• Reducing the price of goods. There are a lot of reasons for reducing the price of a product compared to the price declared in the price list. Such a discount may be due to the season of sale of goods, the size of the purchased lot, a dealer agreement, etc.
• Prize. Such a discount, as a rule, is received by regular customers, upon reaching a certain volume of supplies, for timely payment for goods, or for other reasons.
• Commodity bonus. The buyer receives several units of the same product free of charge, which is purchased under the supply contract.
• Present. When purchasing a certain amount of goods, the buyer receives an additional product. Actually, this is one of the options for a commodity bonus.

Accounting for discounts and premiums

If the discount is received directly at the time of purchase of the goods, then it does not need to be accounted for separately. The buyer receives shipping documents confirming the purchase of a certain amount of goods at a certain price.

The supplier in this case will reflect the accounting revenue from the sale based on the already reduced price of the goods (clause 6.5 of PBU 9/99).

The seller will also determine the amount of revenue for the purposes of calculating VAT and income tax, taking into account the discount (clause 1, article 154, clause 4, article 166 and article 249 of the Tax Code of the Russian Federation).

Taking into account the discount provided, invoices are generated, on the basis of which the seller generates sales book entries (letter of the Ministry of Finance of Russia dated May 28, 2010 No. 03-07-11 / 216).

Follow-up discount or retro discount

The right to such a discount is due to the fulfillment by the buyer of certain conditions of the contract. In this case, the seller changes the contractual price of the goods after its sale. Here it is important to take into account one point, which is dictated by the norm of paragraph 2 of Art. 424 of the Civil Code of the Russian Federation. It is possible to change the price of goods after the conclusion of the contract only in cases and on the conditions provided for by this very contract or law. Therefore, it is advisable, when concluding a contract with a buyer, to determine in it the procedure and cases of price changes. If there is no such clause in the contract, then it should be supplemented. You will also have to make adjustments to the primary documents for shipment.

In accounting, the seller adjusts the previously recognized revenue. If the discount is provided to the buyer in the reporting year in which the shipment was made, then the adjustment occurs by entering into accounting reversal entries on sales accounts. If the discount is granted in the next year, then its amount is recognized as part of other expenses. The cost of shipped goods does not need to be adjusted.

The seller is obliged to issue a corrective invoice in case of a change in the cost of shipped goods (work performed, services rendered, property rights transferred), including due to a change in their price or quantity (volume) (paragraph 3, clause 3, article 168 of the Tax Code of the Russian Federation ). Even if the decrease in the cost of goods (works, services) occurred later than the shipment period, an updated declaration for the period in which the shipment was made is not submitted.

The corrective invoice is issued no later than five days from the moment when the buyer is notified of the change in the cost of goods (works, services, property rights). The consent of the buyer to receive a discount can confirm the contract or an additional agreement to it, which indicates that the parties have agreed to provide a discount. The buyer may be notified of the discount provided by another document, for example, an information letter. The main thing is that the primary document confirming the buyer's consent to receive a discount was signed by both parties to the transaction. And the notification document may contain only the signature of the seller (letter of the Federal Tax Service of Russia dated 12.03.12 No. ED-4-3 / [email protected]).

The provided retrodiscounts do not adjust VAT for the period in which the sale of goods (works, services) took place.

There is another subtlety in the retro discount. If the buyer has already paid the seller for the goods in full, and the supplier does not return to the buyer the difference resulting from the discount, then this difference will be considered as an advance payment received against future deliveries. And this obliges the seller to calculate VAT on the amount of the advance payment received.

The buyer, on the basis of the received corrective invoice (or primary document for depreciation), restores for payment to the budget the VAT accepted for deduction from the initial cost of goods (works, services, property rights). Only the amount of tax is restored in the part attributable to a decrease in the cost of shipped goods (works, services, property rights) (subclause 4, clause 3, article 170 of the Tax Code of the Russian Federation). The corrective invoice is registered by the buyer in the sales book.

income tax

A downward change in the price of the goods (provision of a discount) reduces the income from sales previously recognized by the seller. Therefore, by providing the buyer with a discount, the seller has the right to reduce the amount of income received, and, accordingly, the obligation to pay income tax.

To do this, the seller must submit an updated declaration for the reporting period in which the shipment took place. In the declaration, the seller will reflect the sales proceeds reduced by the amount of the discount, excluding VAT. In the case when the shipment and the provision of the discount fall within the same reporting period, you simply need to adjust the tax accounting data.

The taxpayer has the right to recalculate the tax base and the amount of tax for the period in which errors (distortions) related to previous tax (reporting) periods that led to overpayment of tax were revealed (paragraph 3, clause 1, article 54 of the Tax Code of the Russian Federation). Providing a discount leads to the occurrence of inflated income in tax accounting. Therefore, the seller who provided a discount in the form of a price reduction has the right to adjust the income tax base in the period when the corresponding changes were made to the contract (letter of the Ministry of Finance of Russia dated 06.23.10 No. 03-07-11 / 267). The amount of the discount is recognized as part of non-operating expenses, as a loss of previous tax periods, revealed in the current reporting (tax) period.

The controllers believe that the situation discussed above is not regulated by the norm subpara. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation. Namely, the premium (discount) paid (provided) by the seller to the buyer due to the fulfillment of certain conditions of the contract, in particular the volume of purchases, is not reflected in non-operating expenses for the seller and non-operating income for the buyer.

Ministry of Finance officials argue that the discount provided to the buyer by revising the price of the goods is not taken into account by the buyer as income when determining the tax base for income tax. The purchased goods are accounted for by the buyer in tax accounting at the price, taking into account the discount provided (letter of the Ministry of Finance of the Russian Federation dated 16.01.12 No. 03-03-06 / 1/13).

Buyer cash bonus

The second type of incentive for the buyer is the payment of a premium to him, the so-called discount without changing the contract price. The provision of such a discount does not oblige the seller to correct the primary accounting documents (invoices), to correct the amount of the proceeds from the sale of goods recognized in the accounting.

The provision of the premium is formalized either by a notification to the buyer (credit note) about the provision of the premium (remuneration) to him, or by a bilateral act of a similar content. The document confirming the provision of the bonus must contain a calculation of its amount, references to the clauses of the contract providing for the provision of the bonus, as well as the details required for primary accounting documents (Article 9 of Law No. 129-FZ).

The accountant takes into account the amount of the premium accrued to the buyer in accordance with the terms of the supply agreement as part of the expenses for ordinary activities (paragraph 5 of PBU 10/99). Since the buyer's bonus is intended to stimulate the sale of goods, the amount of the adjustment to the buyer's receivables can be charged to account 44 "Sales costs".

Bonuses for the buyer by the seller does not reduce the seller's VAT tax base, nor does it lead to the emergence of a tax base for the buyer (letters dated 01/12/11 No. 10 No. 03-07-14/31, 25.10.07 No. 03-07-11/524).

It should be noted that when the premium provided by the supplier is not paid to the buyer in cash, but is credited against the upcoming deliveries of goods, then on the date the premium is provided (documenting its calculation and notifying the buyer, for example, by issuing a credit note), the amount of the premium is recognized in advance. Therefore, the supplier is obliged to calculate VAT using the estimated rate from the amount of such a premium, as from the advance payment received (subclause 2, clause 1, article 167, paragraph 2, clause 1, article 154, clause 4, article 164 of the Tax Code of the Russian Federation).

income tax

The expenses of the organization in the form of premiums provided to customers when the latter fulfill the terms of the agreement on the volume of purchases are accounted for as non-operating expenses (subclause 19.1 clause 1 article 265 of the Tax Code of the Russian Federation).

At the same time, the norms sub. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation apply only to contracts of sale. Discounts (premiums) under contracts for the provision of services for a fee are accounted for as part of non-operating expenses on the basis of subpara. 20 p. 1 art. 265 of the Tax Code of the Russian Federation. The main thing is that the expenses meet the criteria established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, namely, they were economically justified and documented.

For the buyer, the amount of the premium received from the supplier is non-operating income (letter of the Ministry of Finance of Russia dated 07.05.10 No. 03-03-06/1/316).

When deciding on the taxation of the premiums paid, the supplier should take into account the terms of the contracts concluded by him. In the contract, in particular, it is advisable to indicate that the provision of a premium to the buyer does not entail an adjustment in sales prices, but simply reduces the buyer's debt if the latter fulfills certain conditions. Without this, the regulatory authorities may consider the premium as a payment for the service provided to the seller by the trading network. This will lead to the emergence of an object of VAT for the buyer - the trading network, and, consequently, the need to include these amounts in the tax base, calculate VAT and issue invoices. After all, if we consider the premium as a form of trade discounts applied to the cost of goods, then the supplier needs to adjust the tax base for sales and accept the “excessively” calculated VAT for deduction, and the buyer needs to adjust his deductions and restore VAT. Similar conclusions are contained in the Determination of the Supreme Arbitration Court of the Russian Federation of November 17, 2011 No. VAC-11637/11.

And in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 7, 2012 No. 11637/11, it is concluded that the relationship for the purchase of a certain amount of goods is the subject of a specific supply agreement and is not a relationship for the provision of services for a fee. In this regard, upon receipt by the buyer of goods, remuneration for reaching a certain volume of purchases of VAT is not calculated. This was also confirmed by officials of the Ministry of Finance of the Russian Federation in a letter dated May 17, 2012 No. 03-07-14 / 52.

Goods in load

Shipment of additional free goods is one of the options for providing discounts. In order to encourage the buyer to increase the volume and range of purchased goods (products), the seller provides in the contract for the provision of a bonus in the form of a certain amount of the same product if the buyer fulfills the terms of the supply contract (for example, on the monthly volume of purchases). At the same time, the price of goods shipped under the contract does not change, and therefore the supplier does not have the obligation to make corrections to the shipping documents and invoices issued to the buyer during the transaction.

The transfer of an additional quantity of goods to the buyer as a bonus cannot be called a donation, because the buyer receives the additional goods only if he fulfills the terms of the contract on the monthly volume of purchases (paragraph 2, clause 1, article 572 of the Civil Code of the Russian Federation).

In accounting, the actual cost of the goods transferred to the buyer who fulfilled the terms of the supply contract is reflected in the expenses for ordinary activities as selling expenses. When transferring a bonus item, the supplier does not adjust the amount of previously recognized revenue from the sale of goods.

A dispute with the tax authorities may arise in connection with the recognition of the transfer of a bonus product as free of charge. Indeed, when donating, the supplier is obliged to determine the tax base for VAT, which is equal to the normal selling price of the goods (market price), excluding VAT. Since the VAT related to the bonus part of the sale is paid from own funds, it can be included in the accounting records as expenses for ordinary activities as selling expenses. When transferring the bonus product to the buyer, the seller draws up an invoice and registers it in the sales book.

income tax

For the purposes of taxation of profits, the expenses of the organization in the form of a premium provided to the buyer as a result of the fulfillment of the plan for the volume of purchases are included in non-operating expenses (subclause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). In the Tax Code of the Russian Federation there is no concept - premium, therefore, a bonus product can be recognized as the provision of a premium in kind. Such can be considered an additional quantity of goods that are the subject of a supply agreement or other goods. The possibility of recognizing a bonus product as a discount, clothed in a naturally tangible form, is stated in the Decree of the Federal Antimonopoly Service of September 17, 2007 No. F04-6332 / 2007 (38166-A67-15), because the methods for implementing discounts may vary, and the rules for their tax accounting are enshrined in subpara. 19.1 p. 1 art. 265 of the Tax Code of the Russian Federation.

Officials make it possible to take into account, when calculating income tax, the costs associated with the implementation of the bonus program, if the provision of bonuses serves to attract new or retain existing customers (Letter of the Ministry of Finance of the Russian Federation dated 08.11.11 No. 03-03-06/1/729). In this case, the cost of providing bonuses is the cost of their acquisition or the amount of direct costs required for the manufacture of products transferred as a bonus.

It is more profitable for the buyer not to recognize the cost of the bonus product as an expense. Or maneuver, making out the receipt of a bonus product, as a purchase, at the expense of the cash bonus provided by the supplier. After all, the tax authorities may require the buyer who received the bonus product to take into account the “gift” as part of non-operating income on the basis of paragraph 8 of Art. 250 of the Tax Code of the Russian Federation ( Letter of the Ministry of Finance of the Russian Federation dated 01.19.06 No. 03-03-04 / 1/44).

The taxpayer has the right to reduce income from the sale of purchased goods by the cost of their acquisition, determined in accordance with the accounting policy for tax purposes (Article 268 of the Tax Code of the Russian Federation). If you recognize the bonus product as free, you will have to agree that the organization has not incurred any costs for the purchase of this product, therefore, when it is sold, taxable profit does not decrease.

But the judges agree with the opinion of taxpayers, arguing that when selling property received free of charge, the company has the right to reduce the income received by its market value. Thus, if the taxpayer takes into account the value of the bonus received free of charge as part of non-operating income, then its implementation gives the right to reduce income for expenses in the form of the value of the retired property.

The buyer will have to fight for the right to reduce the income from the sale of bonuses by their market value in court. At the same time, it has weighty arguments to win the argument. After all, double taxation is unlawful, the amounts reflected in the income of the taxpayer are not subject to re-inclusion in the composition of his income (clause 3 of article 248 of the Tax Code of the Russian Federation, resolution of the Federal Antimonopoly Service of the Ural District dated July 24, 2008 No. F09-5246 / 08-C3, FAS Volgo - Vyatka district dated 06/30/06 in case No. A31-9216 / 19). Buyers receive bonus goods not free of charge, but for the fulfillment of certain conditions of the contract. At the same time, its value for tax purposes was determined when included in non-operating income. In addition, according to paragraph 1 of Art. 572 of the Civil Code of the Russian Federation, in the presence of a counter transfer of a thing or right or a counter obligation, the contract is not recognized as a donation. In the situation under consideration, the fulfillment of certain conditions of the contract can be considered as counter-obligations of the buyer.

Typical accounting entries for the sale of goods at discounts are shown in table 1:

Contents of operation	Debit	Credit
Primary implementation accounting
Reflected revenue	62	90.1
VAT charged	90.3	68
Written off cost of goods	90.2	41
Accounting for a discount in the shipping tax period
Sales revenue reversed	62	90.1
Reversed VAT	90.3	68
	76 "Advances"	68
Accounting for the discount in the next tax period
Revenue Adjustment	91.2	62
VAT adjustment	68	91.1
VAT accrued from the advance in the form of the difference between the payment received from the buyer and the debt, taking into account the discount	76 "Advances"	68
Accounting for a premium given to a customer
For the amount of premium	44	62
VAT accrued from the advance in the form of the difference between the payment received from the buyer and the debt, taking into account the discount	76 "Advances"	68
Accounting for additional goods provided to the buyer
Written off the cost of goods provided as a bonus	44	41
VAT charged on gratuitous transfer	44	68

The tax subtleties of providing buyers' discounts are reflected in table 2:

Situation	VAT	income tax
Discount at the time of shipment	The tax base and the invoice are drawn up already taking into account the reduction in the selling price	Tax base - revenue reduced by the amount of the discount
Retro discount	The seller issues a corrective invoice and accepts VAT for deduction in the period of its issuance.	The tax base is adjusted: if the amount of income from sales has been adjusted, then an updated declaration must be submitted. If the discount is recognized as a non-operating expense of the current period, then it is not necessary to submit a clarification.
Prize	If the buyer's overpayment is credited against future deliveries, then VAT is calculated from the advance	Accounted for as non-operating expenses
Bonus	VAT on sales is not subject to adjustment The tax base for VAT is determined as the market value of the goods transferred as a bonus, the seller draws up an invoice in 1 copy and registers it in the sales book	Accounted for as non-operating expenses (a dispute with tax authorities is possible)