With the concept of "bonus" we come across both in the householdsphere of life, and in the workplace. The nature of the bonus is clear - these are certain additional benefits received by a person in the form of rewards, bonuses or extra charges. 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 bonus in trading and how it works will be described below.
What it is and how it works
This concept is used mainly by Russians inthe process of trade and exchange relationships. In world trade terminology, the definition of "rebate" from English rebate is most often used. In its essence, a retro bonus is nothing more than a payment, or a payment, which is made by making the following variations:
- a cash payment, which is a return of a certain amount from the value of the transaction of purchase and sale;
- provision of goods for full use on a free basis;
- option - the right of the client, or of a third party, to conclude a transaction for the sale of goods for a certain period of time at a specially established price.
Bonus goods as retro bonuses
The simplest and most frequently usedtrade-exchange relations is such kind of bonuses as free delivery of goods. But this kind of relationship in trade entails the appearance of certain tax liabilities for the value-added tax from the producer of goods or the seller and the tax obligations on gross income of the recipient.
In order to avoid tax inspections and the difficulties that arise with them, you need to perform the following steps:
- legally competently make a contract for the provision of retro bonuses;
- document the operation, which will result in a retro-bonus relationship;
- document the amount of work performed, for which the retro bonus will be credited;
- when making an obligation to pay bonuses, it is more correct to operate with the concept of "payment for services rendered," and not "payment of bonuses."
Retro bonus is, first and foremost, a relationship,The disputes arise between the two parties for the payment of the bonus obligations of one party to another. Therefore, the fact of legally correct registration of such relations is important.
In legal practice, bonuses areremuneration paid to a party as a result of the provision of certain services. It is more correct for significant simplification of tax accounts not to tie such transactions to the main contract of sale, but to formalize them with separate eligible contracts.
Practice is exactly what helps to understand,what is a retro bonus. An example of use in marketing is the most simple and straightforward. For example, a party that received such a marketing service as collecting or disseminating information, conducting promotional actions, merchandising, draws up a retro bonus to the party providing this service in the form of providing free goods upon the completion of actions.
If the retro bonus is nothing more than a percentageof the volume of products sold, the basic conditions for its provision must be described in the consignment agreement, which is concluded between the two parties between which the trade and exchange relations arose. Registration of such contracts and calculation of retro bonuses is a rather laborious process for enterprise accounting, as the following information is mandatory in the contract:
- the price of the goods that is given to the recipient side must take into account the retro bonus, and this item must be necessarily described in the contract;
- must specify the conditions for the payment of retro bonuses(for example, when the receiving side receives a certain volume of purchases of products, it returns some of the money spent in the form of retro bonuses). These bonuses can be accumulated by the enterprise in the system of assessing and accounting for the principal sales volumes of each party with which the retro-bonus relationship arose;
- the time frame for the calculation and payment of retro bonuses is indicated;
- the contract must be signed by two parties, as a result of which it is considered to be a fact of agreeing the terms and amounts of bonus payments.
The practice of reducing prices with retro-bonus relations
Despite the fact that the retro bonus is legallyformalized relations 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 the goods already shipped and delivered to the recipient can be reviewed. This happens when the transaction for the provision of goods was concluded during the tax period, and the company makes a post-discount on the price of the goods, which is shipped after the lapse of the tax period. However, before using this type of granting a retro bonus, you need to understand the subtleties of registration in the accounting department of such a discount. In addition, it is better to ask knowledgeable people to show a sample of the retro bonus, so as not to encounter problems.
In accounting, such a retro-discount is made throughnegative invoice. Since October 1, 2011 such accounts have been fully legalized, and their use is lawful and allowed by law. The mechanism for issuing discounts is simple: to begin with, the seller of goods draws up an adjustment invoice. The second main condition is the fact of notifying the recipient of a price reduction, documenting his consent to the operation. Only if there are two of the above-mentioned grounds, the seller has the right to issue a retro-discount as a special kind of retro bonuses.
In general, the practice of providing retro bonuses intrade is a simple and necessary thing, however, before applying it, you need to get support and knowledge of the accounting department, because with the wrong approach, a good deal can turn out quite the opposite.