However, this method can hardly be called a market one. Although during the discussion of the draft law on trade in the Duma, the issue of introducing a fixed trade margin in the networks.

According to the law, the government can limit prices for a certain list of goods, if within a month their prices increase by more than 30%. The document stipulates that it is possible to limit the prices of goods for a period not exceeding 90 calendar days... But even after the adoption of the law, talk about the possible introduction of a fixed margin does not subside.

The most popular ways to circumvent the trade law:

1. conclusion of marketing contracts with suppliers;
2. renaming bonuses into rewards;
3. levying VAT from suppliers;
4. conclusion of contracts with suppliers bypassing (legally) the networks themselves.

Wholesale companies often offer discounts to their customers. At the same time, discounts may apply to already completed shipments. And here it is extremely important to arrange everything correctly so that during a tax audit you do not encounter additional charges and fines.

One of effective ways attract customers and increase sales - provide them with a discount. In practice, the most common discount is provided for achieving a certain volume of purchases. Discounts may vary. In this article, we will look at discounts that affect the price of an item. Let's make a reservation right away that such discounts cannot be applied to food products. Accordingly, in the article we will proceed from the fact that the subject of discounts that reduce the price are non-food products.

So, discounts can reduce the price of goods that have already been shipped or the price of goods that will be sold later (for example, when a certain volume of purchases is reached, the price of subsequent shipments is reduced by 3 percent). In the latter case, everything is quite simple: shipment will be carried out immediately at a reduced price, that is, the price in the consignment note and invoice will be indicated with the discount. Obviously, this option of providing discounts does not require any subsequent adjustments in accounting and documents. Accordingly, there is no expense in the form of discounts from the seller, and income from the buyer.

VAT and invoices

No no need. And the adjustment in terms of VAT obligations will be achieved by applying a deduction. According to clause 13 of Article 171 of the Tax Code of the Russian Federation, the seller has the right to deduct the difference between the tax calculated before the discount and the tax calculated after the discount. In this case, the seller, "throwing off" the price of previously shipped goods, will have to draw up an adjustment invoice (clause 3 of article 168 of the Tax Code of the Russian Federation). This document will be the basis for the deduction from the seller (clause 10 of article 172 of the Tax Code of the Russian Federation). Accordingly, the correction invoice is subject to registration in the purchase book.

Unified corrective

In a single adjustment invoice, in particular, it is necessary to indicate:

• serial numbers and dates of compilation of all invoices for which a single correction invoice is drawn up;
• the number of goods (works, services) on all invoices before and after specifying the quantity;
• the cost of the total number of goods (works, services) on all invoices without VAT and with VAT before and after the changes made;
• the difference between the indicators of invoices before and after the change in the value of the goods shipped (work performed, services rendered).

I must say that earlier the department expressed itself differently. In the Letter of the Ministry of Finance of the Russian Federation of September 12, 2013 No. 03-07-09 / 37680, it was stated that the reflection of aggregate indicators for several deliveries in single adjustment invoices is not provided for by tax legislation.

VAT recovery from the buyer

VAT recovery is made by the buyer in the tax period in which the earliest of the following dates falls:

• date of receipt by buyer primary documents for a change in the direction of decreasing the cost of purchased goods;
• the date the buyer receives the corrective invoice.

"Converting" a discount into an advance

• or returns to the buyer the difference between the price of the goods, taking into account the discount and the actual amount of payment;
• or keeps it at home in order to send it later to pay for future deliveries to the same customer.

Officials believe that it is necessary to include the amount of the "advance" in the tax base for VAT in the period when the cost of the supplied goods (work, services) decreased. After all, it was then that the overpayment was formed. And by general rule the VAT base is determined by the earliest date: the day of shipment or the day of payment (partial payment).

Seller's tax accounting

There is a provision in the Tax Code of the Russian Federation that discounts should be included in non-operating expenses (subclause 19.1, clause 1 of article 265 of the Tax Code of the Russian Federation). However, this provision applies to discounts that do not affect the price of the goods (Letter of the Federal Tax Service of Russia for Moscow dated May 25, 2012 No. 16-15 / [email protected], Resolution Arbitration court Of the North Caucasian District of 08.05.2015 No. F08-2247 / 2015 in case No. A53-27549 / 2013). Whereas we are considering discounts that affect the price of previously reflected deliveries.

Does this mean that the seller will have to adjust the prior revenue and submit an updated income tax return? No, it doesn't. The fact is that the provisions of clause 1 of Article 54 of the Tax Code of the Russian Federation allow not to adjust past periods, but to take into account changes in the current period, if an error led to an excessive payment of tax. Since granting a discount leads to an unnecessary payment of income tax for the previous period, the seller can take into account the discount in the current period without resorting to the preparation of "revisions". Such clarifications follow from the Letters of the Ministry of Finance of the Russian Federation dated June 23, 2010 No. 03-07-11 / 267, dated May 22, 2015 No. 03-03-06 / 1/29540.

Thus, the seller will reflect the discount in tax accounting as part of non-operating expenses as a loss of past tax periods identified in the current reporting (tax) period.

Buyer's tax accounting: "clarification" or risks?

But you can change the purchase price only for those goods that are in the buyer's warehouse by the time the discount is received, that is, for goods that have not yet been written off from the register. Or if the discount and the sale took place in the same reporting period. In these situations, a change in the data on the purchase price will not entail the preparation of an updated income tax declaration, because these goods have not yet been included in the "expenditure" part. And if they did, then the company, before drawing up the income tax declaration, can correct the data without any special difficulties.

What if the discount is received after the end of the reporting period in which the “discount” items were sold? Unfortunately, there is no clarity regarding this situation.

On the one hand, the company seems to have to submit a revision of income tax for the period of the sale of goods, because the data before the price reduction was included in the primary declaration. But on the other hand, companies are required to submit a revised declaration only in the event of errors and distortions. It is not entirely correct to say that at the time of writing off the cost of expenses, the company made a mistake or distortion, because at that time it was acting strictly in accordance with the existing cost documents.

Fresh bypass statements shedding light on this situation, unfortunately not yet. There is only an old Letter of the Ministry of Finance of the Russian Federation of 03/20/2012 No. 03-03-06 / 1/137, which considers the situation when a company receives a discount on purchased materials (not goods), and at the same time uses the method of evaluating raw materials and materials at an average cost ... Officials explain that when the price changes, the buyer must recalculate the average cost of the corresponding material values in tax accounting from the period of capitalization to the moment of write-off. Extending the conclusion given in the letter to the situation with the purchase of goods, it can be assumed that officials are in favor of the buyer submitting an updated income tax return.

At the same time, there are verbal explanations of certain officials from the Ministry of Finance, who believe that the buyer can include the amount of the discount in the non-operating income of the current period, even if, by agreement with the supplier, the discount changes the price of the goods supplied. Such consultations can be found in some media and at seminars. This method certainly convenient for companies. And for some companies, having a huge assortment of goods, perhaps, is the only possible one. After all, with regular discounts on different assortments of goods, it is quite difficult to track down to which "gone" unit of goods the discount belongs.

In addition to being convenient, this option is also beneficial. After all, then you will not have to pay extra tax on the revised declaration and pay penalties. However, there is no guarantee that inspectors will support this method of accounting during inspection. Oral explanations of officials, as the saying goes, "you can't sew it to business."

Thus, each organization, taking into account the existing risks, independently decides what to do.

How to post a retro product bonus in accounting and tax accounting? The size of the merchandise retro bonus is calculated from the total volume of the delivered product.

The article describes in detail the retro bonus accounting and tax accounting. You will also find out how much to provide a retro bonus in different situations.

A bonus is usually understood as an incentive in the form of supplying an additional batch of goods to the buyer without payment. However, in fact, the provision of a commodity bonus is two interrelated business transactions:

Reflect the first business transaction in accounting in the manner provided for reflecting the discount.

Retro bonus accounting for the second operation, due to the fact that the amount of the recovered debt, which was previously fully paid, is recognized as received in advance against the future (bonus) delivery - charge VAT on the advance.

When supplying non-food products, any promotion, including when a retro bonus is provided, changes the price of the goods.

Since a decrease in the price of goods affects the seller's tax liabilities for income tax in the past reporting (tax) periods, you can do one of the following ways:

When the price of goods changes, it is necessary to adjust the VAT tax base by issuing an adjustment invoice. The seller may deduct the amount of VAT on the difference resulting from the decrease in the value of the goods.

The rationale for this position is given below in the materials of the "Glavbukh Systems"

Types of incentives

The concepts of "discount", "premium", "Retro bonus" as a type of incentive are not defined by the legislation.

A discount is usually understood as a reduction in the contractual price of a product. One of the forms of discounts is an incentive in the form of a reduction in the amount owed by the buyer for the goods supplied.

The prize is called sums of money paid to the buyer for the fulfillment of certain conditions of the contract, for example, for the volume of the purchased goods. In this case, the premium associated with the supply of goods can also be one of the forms of discounts (letter of the Ministry of Finance of Russia dated September 7, 2012 No. 03-07-11 / 364).

A bonus is usually understood as an incentive in the form of supplying an additional batch of goods to the buyer without payment. However, in fact, the provision of a bonus is two interrelated business transactions:

• providing a discount;
• sale of goods at the expense of the arisen accounts payable in front of the buyer. In this case, the amount of debt should be considered as an advance received (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-07-15 / 118).

Discounts accounting

Discounts can be provided:

• at the time of sale or after sale in relation to future sales;
• after the sale - in relation to the goods sold.

If a discount is provided for a product already sold, its reflection in accounting depends on when the discount was provided:

• before the end of the year in which the implementation took place;
• after the end of the year in which the implementation took place.

If the discount is granted before the end of the year in which the sale took place, adjust the sales revenue during the discount period. In accounting, reflect such operations as follows. *

At the time of sale (before the discount is granted):

Debit 62 Credit 90-1
- reflected the proceeds from sales;

- VAT has been charged (if the organization is a tax payer and the goods sold are subject to this tax).

At the time of the discount:

Debit 62 Credit 90-1
- the revenue from previously shipped goods was reversed (in the amount of the discount provided);

Debit 90-3 Credit 68 subaccount "Calculations for VAT"
- VAT has been reversed on the amount of the discount provided (based on the corrective invoice).

This procedure is established by clauses 6, 6.5 of PBU 9/99.

If a discount is provided in the current year based on the results of last year's sales, reflect the amount of the discount provided as part of other expenses in the current period as of the date of the discount (clause 11 of PBU 10/99).

When identifying expenses of past years in the accounting, make the posting:

Debit 91-2 Credit 62
- revealed losses of previous years associated with the provision of discounts to the buyer (excluding VAT);

Debit 68 subaccount "Calculations for VAT" Credit 62
- accepted for deduction of VAT from the amount of the discount provided (based on the corrective invoice).

This procedure is established by clause 39 of the Regulation on accounting and reporting, the Instruction to the chart of accounts (account 91).

Retro bonus accounting

The provision of a bonus is accompanied by the reflection in the accounting of two business transactions:

• providing a discount for previously shipped goods;
• sale of goods on account of the arisen accounts payable to the buyer.

Reflect the first business transaction in the order provided for reflecting the discount.

Let's take a look at retro bonus accounting for an example. Due to the fact that the amount of the recovered debt, which was previously fully paid, is recognized as received in advance against future (bonus) delivery - charge VAT on the advance (letter of the Ministry of Finance of Russia dated August 31, 2012 No. 03-07-15 / 118) ... In accounting, the recognition of the recovered accounts payable in advance and the sale of goods against this advance reflect the entries:

Debit 62 subaccount "Settlements for shipped products" Credit 62 subaccount "Settlements for advances received"
- the amount of the recovered debt is recognized as received in advance against the future bonus delivery;

Debit 76 subaccount "Calculations for VAT from advances received" Credit 68 subaccount "Calculations for VAT"
- VAT was charged on the prepayment amount (recovered debt).

After the bonus shipment has been shipped, make the following entries:

Debit 68 subaccount "Calculations for VAT" Credit 76 subaccount "Calculations for VAT from advances received"
- VAT accrued on prepayment is accepted for deduction;

Debit 62 subaccount "Settlements for shipped goods" Credit 90-1
- reflected the proceeds from the sale of bonus goods;

Debit 90-3 Credit 68 subaccount "Calculations for VAT"
- VAT was charged on proceeds from the sale of bonus goods;

Debit 90-2 Credit 41
- the cost of the sold bonus product has been written off;

Debit 62 subaccount "Settlements for advances received" Credit 62 subaccount "Settlements for shipped goods"
- prepayment is credited.

Income tax

For the purpose of calculating income tax, an incentive (discount, retro bonus, premium, gift), by agreement of the parties, may:

• do not change the price of the product;
• change the price of an item.

If the seller provides an incentive that does not change the price of the item, the income tax base does not need to be adjusted. Incentives of this kind must be taken into account as part of non-operating expenses (subclause 19.1 of clause 1 of article 265 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letters of the Ministry of Finance of Russia dated December 19, 2012 No. 03-03-06 / 1/668, dated September 27, 2012 No. 03-03-06 / 1/506, dated April 3, 2012 No. 03 -03-06 / 1/175.

When using the accrual method, take into account expenses in the form of an incentive provided to the buyer when calculating income tax in the reporting (tax) period to which they relate (Article 272 of the Tax Code of the Russian Federation).

If the incentive under the terms of the agreement changes the price of the goods and is provided in the same reporting (tax) period in which the goods are sold, adjust the tax base for income tax of the current reporting (tax) period by the amount of the incentive (clause 7 of Article 274 of the Tax Code of the Russian Federation ).

If the decrease in the price of goods affects the seller's tax liabilities for income tax in the past reporting (tax) periods, then you can do one of the following ways:

• submit revised income tax returns for the previous reporting (tax) periods;
• not to submit revised declarations, but to recalculate the tax base and the amount of tax for the period in which the incentive was provided, and reflect this in the tax return for the same period;
• not take any measures to adjust the tax base (for example, if the amount of the overpayment is insignificant).

VAT

The accounting treatment for incentives for the purposes of calculating VAT depends on the type of goods.

When supplying non-food products, any incentive, the occurrence of which is due to the execution of the supply contract, regardless of its type and form, changes the price of the goods. This position is formulated in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 7, 2012 No. 11637/11 and of December 22, 2009 No. 11175/09. In this case, when the price of goods changes, it is necessary to adjust the tax base for VAT by issuing an adjustment invoice (subparagraph 4 of paragraph 3 of article 170, paragraph 13 of article 171, paragraph 10 of article 172 of the Tax Code of the Russian Federation). The seller can deduct the amount of VAT from the difference resulting from the decrease in the value of the goods * (paragraph 3, clause 3 of article 168, paragraph 3 of clause 1 and clause 2 of article 169, clause 13 of article 171, Clause 10 of Article 172 of the Tax Code of the Russian Federation).

Sergey Razgulin,
Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

The modern market and all its derivatives, every day requires the introduction of additional tools and methods of influencing the conduct of business.

This arises in the evolution of marketing systems, it is quite logical, since the competition between manufacturers, distributors and sellers is growing exponentially, supplying new goods and services to the market.

In order to avoid the risks of losing potential buyers and to stabilize marketing processes, economists have introduced such leverage as bonus system.

Bonus

Literally, then translated from latin bonus means - good, gift, premium.

IN commercial schemes it took on a special meaning, as an additional reward. This word has firmly entered our lives, recently and has become stronger not only in the vocabulary of marketers and economists, but also among the general population.

For trading schemes and networks, for stabilization, development and regulation of processes, in the chain:

• manufacturer - distributor - seller, the concept of "retro bonus" or "rebate" was adapted.

Retro bonus Is a discount or premium for a product, possibly a seller's service to a buyer. Modern marketing systems are the interaction of such market participants as a manufacturer, a reseller and an end customer.

Each participant in this process is interested in the end result, namely in the benefits expressed in monetary equivalent.

Intermediaries, on a long-term basis, conclude contracts for the purchase of goods or work performed, stipulating volumes and terms. From this, the price of the product is formed.

Parallel to the price, a retro bonus is added... It is from him that additional profit is obtained.

Also, retro bonuses can be awarded not only to large intermediaries and dealers, but also individually, to individual participants in the entire scheme.

Such marketing tool is an excellent motivator for all participants in the process, as it is aimed at increasing the activity in promoting sales.

Retro bonus payout options

For retro bonuses, it is customary to apply the following forms of payment:

• in monetary terms as the return of a share of the value of the goods;
• product delivery free of charge;
• option.

The most popular method of paying the retro bonus is the delivery of the product free of charge, taking into account its further implementation, in favor of the counterparty (customer). This form of calculating bonuses has its "disadvantages". The manufacturer needs to charge VAT on the goods, and the customer faces the risk of gross income.

Classification criteria for retro bonuses

Retro bonuses are awarded on the following grounds:

• Terms of accrual:

1. compliance with all contractual obligations by the number of sales and purchases of products, when calculated in monetary terms;
2. when expanding the customer network(buyers);

• The moment of accrual.

1. in a warehouse. Such a bonus is accrued during the conservation of the product in the storage. Thus, he insures the intermediary against untimely price reductions. As a rule, this applies to manufactured products high tech that are rapidly being modernized;
2. at the entrance(Sell-In). In this case, the bonus is accrued if the goods are purchased directly from the supplier;
3. at the exit(Sell-Out) The retro-bonus is calculated when the goods are transferred from the dealer to the buyer. At the same time, the distributor is interested in loading the warehouse with products in full, as well as in its timely issuance or delivery;

• Delivery method.

1. credit note... The method used to accrue bonuses to intermediaries without accreditation, through mutual settlements;
2. in monetary terms. Form of ordinary payment for goods and services;

• The way of reflection in the accounting.

1. assignment to product cost... Allows you to create a transparent scheme for the movement of goods, from purchase to sale. It is an excellent tool for influencing pricing as its regulator.
2. assignment to resultT. A fairly common and optimally convenient method for calculating retro bonuses. What does he give?

• Systematization and filtration of a huge stream financial transactions.
• Correction of the initial cost of goods, after the end of the financial period, without risks to income.
• Arrangement of accruals in certain categories, brands and product lines.

Retro bonus as a percentage of sales

This type of accrual of incentives occurs against the background of a competent drawing up of a consignment agreement, which provides for all volumes of purchases, sales and deadlines for fulfilling obligations.

The document clearly states the moment of the start of the calculation of bonuses and the form of withdrawing funds for them.

The contract is concluded bilaterally, between the manufacturer and the contractor. Signed by both parties. It should be noted that all transactions and charges for retro bonuses are linked to the law and are regulated by it.

Option

This type of accounting for a bonus program implies a settlement between a customer and a manufacturer, directly, a product or an asset, conditionally. How potential buyer, at individual frozen prices.

In this case, the terms of performance, deferral and form of performance of obligations are discussed.

Retro Bonus by Decrease in Price

The method of calculating bonuses by decreasing the price is a manipulation in which the value is adjusted downward.

It should be noted that this type of discount applies only to a previously purchased product or a selected assortment that has passed the tax period. This action is regulated by an agreement or other document, where both parties fix their consent to change the cost of a product (service, work).

Retro Bonus Contract

Retro bonus contract- this is the key document confirming the obligations of the parties and the scheme of interaction.

What should the contract look like and what should the wording sound like?

Let's consider in detail:

• the name of the contract indicates the action(delivery) and additionally, in brackets, is written "with the condition of payment of retro bonuses";
• both parties are referred to"Seller" and "buyer";
• is registered under the assigned number;
• the date of the conclusion is prescribed contract.

The agreement should be divided into several clauses, each of which defines and regulates each action. But the terms of payment of the retro-bonus are prescribed in the item "Financial conditions and settlement procedure".

It has significant sub-points that you need to know and take into account:

• determination of the value of goods by the parties;
• the right to accrue a retro bonus is fixed, percentage for the estimated time specified in the contract;
• transfer of percentage of shipment within a certain number of days;
• terms of payment: cash / non-cash way.

Retro Bonus Agreement

Retro Bonus Agreement- This is a document duplicating, in some cases, a contract. Its fundamental difference from this agreement is in the form of the agreement itself. It can be written or oral.

The same agreement is not uncommon addition to the already concluded agreement, where the supplier indicates the bonuses to the buyer in monetary or percentage terms, for a certain billing period.

Several nuances when calculating retro bonuses

In order to avoid unpleasant situations in trade relations, namely, when working with bonus programs, you should take into account several important points that will help both partners to reach mutual understanding.

Let's consider the key nuances:

• Expanded listing of products or their groups, designation of a product that falls under the concept of "retro bonus", what categories it is charged to.
• Determination of the volume of goods, indicating weight, displacement, packaging. It can also be taken into account in related units (by the piece, in liters, tons, kilograms, packages).
• Accounting for returned goods.
• Is VAT charged? And what product.
• Manual option adjustments.
• What are the conditions under which bonuses are credited? From what volume and at what potential does the bonus amount increase? As well as terms.
• What tool is involved for this scheme: Retro Bonus or Retro Discount?

To avoid tax audits and relationship difficulties

In order not to come into conflict with business partners, as well as to insure against tax inspectorates, a number of measures are envisaged to avoid all "sharp corners" between both sides.

For this you need:

• have a legally correct contract for merchandising services;
• to develop detailed plan stock, which will indicate the specific steps and conditions under which the retro-bonus is accrued / paid;
• strict reporting and availability of papers confirming the fulfillment of the conditions of the promotion. Where is the activity of the counterparty and the volume of work performed;
• it is desirable that wording in the bonus commitment sounded like "payment for services rendered."

Business lines retro bonuses

To simplify the interaction between the supplier and the buyer, new companies have emerged responsible for the delivery of goods and their integrity. For example, « Business Line».

This company and its subsidiaries apply the accrual of retro bonuses for using them, as shipping partners.

So, when contacting the regional representative of Business Lines, you choose the required product, coordinating the price for it with online managers... Where does it come from percentage of the purchase price.

Further, the company interacts with the representative office of "Business Lines", only in another region. That is, the movement of goods and money supply occurs, in fact, within one transport company... For using such a scheme, the buyer receives retro bonuses.

To complete your application to Business Lines, you need to take the following steps:

• download the corresponding document;
• enter your data;
• pay for the service, taking into account the additional interest;
• send a letter to e-mail , where to confirm the fact of payment.

Retro Bonus Side Agreement

In addition to the above tools for the payment of bonuses, their accrual and forms, it is customary to use such a form as "additional agreement".

IN additional agreement, between the two parties, incentives are prescribed in the form of bonuses, within a calendar month or other short-term period. It indicates the form of payment, the percentage and the period in which, according to this agreement, the funds are transferred.

As a short summary:

The Retro Bonus is a great stimulating market leverage which is great for stimulating sales. But to work with him, namely, to conduct accounting, you need to carefully and accurately.

Almost all major manufacturers and wholesale firms sell their products (goods) through a network of representatives. Various methods are used to motivate them to improve the quality of their work. One of the most common is a rebate - a payment that distributors receive when they meet certain targets. Let's consider what types of these rewards are and how they should be reflected in the accounting.

Concept and conditions for the payment of rebates

A retrobonus is a reward that a manufacturer or wholesaler uses to incentivize their work. dealer network... The "retro" particle indicates that the bonus is paid after the shipment of the consignment. Also, its accrual can when certain conditions"Retroactively" change the financial indicators of past periods. Although it is better not to do this ... Why - we will consider in the next section.

This type of remuneration is paid in the following cases:

1. Fulfillment of the sales plan. The plan can be defined in sum or in units products sold(goods). This is the most common payment option. With its help, you can stimulate the growth of sales in general, or for individual product groups.
2. Compliance with the terms of the contract, mainly financial, i.e. timeliness of payment. But other indicators can also be taken into account, for example, the promptness of the export of goods and their distribution through the retail network.
3. Network development. Sometimes rebates are paid for an increase in the number of retail outlets a distributor works with.

Types of rebates

Rewards are paid in the following main forms:

1. Cash bonus. Usually defined as a percentage of sales for a given period. If we are talking about "non-monetary" criteria (meeting deadlines, network development, etc.), then a fixed amount of payment for the fulfillment of each indicator may be provided.
2. Retrodiscounts are discounts on the purchase of goods. They can be provided for a specific volume or for purchases over a period of time.
3. Free delivery of a consignment of goods or the provision of related services (for example, delivery).

Accounting for rebates

How a rebate is reflected in accounting and taxation mainly depends on its relationship to the price of the product supplied.

From the point of view of simplifying the workflow, it is advisable to draw up bonuses so that the price under the main contract does not change.

The seller's transactions in this case will be as follows:

• DT 44 - KT 76 - the amount of the bonus provided to the buyer.

• DT 76 - KT 51 (50) - if the bonus is paid in cash.
• DT 76 - KT 62.1 - the bonus is credited towards the payment of the current debt for the delivered products.
• DT 76 - KT62.2 - the bonus is taken into account as an advance payment for the upcoming deliveries of goods.
• DT 76.AV - KT 68.2 - VAT was charged on the received advance (only for the last option).

For the buyer, the bonus will be other income:

• DT 76 - KT 91.1 - a bonus has been added.
• DT 51 (50) - KT 76 - bonus received in cash.
• DT 60 - KT 76 - the bonus is credited towards the current settlements for the purchase of products.

If the rebate affects the price of previously sold goods, then the seller will have to issue corrective documents (including invoices) and amend tax accounting.

In this case, the buyer will be forced to restore part of the deductible VAT and also make adjustments to the accounting for income tax.

If the contract does not say anything about the change in the delivery price due to the rebate, then "by default" it is considered that the price remains unchanged. But for reliability better condition the invariability of the price is directly reflected in the document. A sample rebate agreement can be downloaded below.

Conclusion

Retro bonuses in trade are cash rewards or discounts that are received by members of the dealer network for meeting certain indicators. The simplest from the point of view of organizing accounting is the option of calculating a bonus, in which the price of previously sold goods does not change.