We encounter the concept of "bonus" both in the domestic sphere of life and in the work. The nature of the bonus is clear - these are certain additional benefits received by a person in the form of incentives, bonuses or allowances. The essence and purpose of bonuses is simple - to motivate, encourage, attract attention in order to form permanent relationships, strong ties, trade and exchange processes. However, in Russia there is such a thing as a "retro bonus". What is a retro trading bonus and how it works will be explained below.
What is it and how does it work
This concept is mainly used by Russians in the process of trade and exchange relations. In world trade terminology, the definition of "rebate" from the English rebate is most often used. In its essence, a retro bonus is nothing more than a payment, or payout, which is made by making the following variations:
- cash payment, which is a return of a certain amount from the cost of a completed sale and purchase transaction;
- provision of goods for full use free of charge;
- option - the right of the client, or a third party, to conclude a sale and purchase transactiongoods within a certain time at a specially set price.
Bonus items as retro bonuses
The simplest and most frequently used in trade and exchange relations is such a type of bonus as free delivery of goods. But this type of relationship in trade entails the emergence of certain tax liabilities for value added tax on the manufacturer of goods or the seller and tax liabilities on gross income for the recipient.
To bypass tax audits and the difficulties that arise from them, you need to follow these steps:
- legally competent to draw up an agreement for the provision of retro bonuses;
- document the transaction resulting in a retro bonus relationship;
- documentary confirmation of the amount of work performed, for which a retro bonus will be credited;
- when making an obligation to pay bonuses, it is more correct to use the concept of “payment for services rendered”, and not “payment of bonuses”.
Legal registration
Retro-bonus is, first of all, the relations that arise between two parties for the purpose of paying bonus obligations of one party to the other. Therefore, the fact of legally correct registration of such relations is important.
In legal practice, bonuses are rewards that are paid to a party as a result of the provision of certain services by it. To significantly simplify tax accounting, it is more correct not to bindsimilar transactions to the main contract of sale, and draw them up as separate eligible contracts.
Practice
Practice is exactly what helps to understand what a retro bonus is. An example of use in marketing is the most simple and clear. For example, a party that has received such a marketing service as collecting or distributing information, conducting promotions, merchandising, issues a retro bonus to the party that provided this service in the form of free goods upon completion of actions.
Calculation
If a retro bonus is nothing more than a percentage of the volume of products sold, then the main conditions for its provision must be described in a consignment agreement, which is concluded between the two parties between which trade and exchange relations have arisen. The execution of such agreements and the calculation of retro bonuses is a rather laborious process for the accounting department of enterprises, since the following information is necessarily mentioned in the agreement:
- the price of the goods that is provided to the recipient side must take into account the retro bonus, and this item must be described in the contract;
- the conditions for the payment of a retro bonus should be indicated (for example, when the recipient party makes a certain volume of purchases of products, a part of the money spent is returned to him in the form of retro bonuses). The company can accumulate these bonuses in the system for assessing and accounting for the main sales volumes of each party with which a retro-bonus relationship has arisen;
- indicates the time frame for accrual and payment of retro bonuses;
- the contract must be signed by both parties, as a result of which it is considered to be a fact of agreeing on the terms and amounts of bonus payments.
The practice of price reduction in retro bonus relationships
Despite the fact that a retro bonus is a legal relationship in the form of a signed contract, which indicates the price of goods provided to the recipient of the bonus, in practice there are cases when the price of goods already shipped and delivered to the recipient can be revised. This happens when a transaction for the provision of goods was concluded during the tax period, and the company makes a post-discount on the price of goods that are already shipped after the tax period. However, before using this type of retro bonus, you need to understand the intricacies of registering such a discount in the accounting department. In addition, it is better to ask knowledgeable people to show a sample of a retro bonus, so as not to run into problems.
In accounting, such a retro-discount is issued through a negative invoice. Since October 1, 2011, such accounts have been fully legalized, and their use is legal and permitted by law. The mechanism for issuing a discount is simple: to begin with, the seller of goods draws up a corrective invoice. The second main condition is the fact of notification of the recipient about the price reduction, documentary evidence of his consent to the implementationthis operation. Only if there are two above-mentioned grounds, the seller has the right to issue a retro discount as a special type of retro bonuses.
In general, the practice of providing retro bonuses in trading is a simple and necessary thing, however, before it is applied, it is necessary to enlist the support and awareness of the accounting department, because if done incorrectly, a good deed can turn out to be quite the opposite.
