Retro bonus in accounting

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Both suppliers and buyers account for the retro bonus. However, there are some specifics related to determining costs and calculating taxes.

Since retro bonuses in trade are essentially a premium for fulfilling the terms of the contract, they are most often not included in the cost of the delivered goods. Consequently, the VAT amount for both parties remains unchanged. There is no need to recalculate the tax.

The retro bonus is related to the supplier's expenses and the buyer's income (Articles 250, 265 of the Tax Code of the Russian Federation). To conduct a retro bonus, you need to use the following accounts:

Supplier — Dt 91.02 Kt 76.06.

Customer — Dt 76.05 Kt 91.01.

The seller's retro bonuses are italy email list included in other expenses for ordinary activities (clauses 5, 8 of PBU 10/99). And the buyer's retro bonus is accounted for by subtracting it from the cost of the purchased product (clauses 12, 17 of FSBU 5/2019). But this is only provided that the bonus was received directly for the purchase of specific goods. Also, this rule does not apply in the case of simplified accounting (Letter of the Ministry of Finance No. 07-01-09/98963 dated 06.12.2021).

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Retro bonus in tax accounting
Let's consider the features of a retro bonus in tax accounting:

Tax implications of paying a retro bonus in cash
VAT. According to subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, VAT is levied on transactions involving the sale of goods (works, services) on the territory of the Russian Federation, as well as the transfer of property rights. At the same time, it follows from subparagraph 2 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation that the taxable base for VAT is increased by the amount of funds received in the form of financial assistance to replenish special funds to increase income or otherwise related to the payment for the products sold.

Retro bonus in tax accounting

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If the receipt of funds does not relate to the payment for goods (works, services) on which VAT is charged, the tax base does not change. Accordingly, when the seller charges bonuses to the buyer for fulfilling certain terms of the contract, in particular, those related to the volume of deliveries made, VAT payment is not required.

Income tax . When calculating the amount of taxes, retro bonuses granted to the buyer for achieving the volume of purchases must always be attributed in full to non-operating expenses. For a bonus in cash, the date of receipt of income is considered to be:

for the accrual method - the date of the document in which the provision of the bonus is recorded, regardless of the actual receipt of the payment (clause 1 of Article 271 of the Tax Code of the Russian Federation);

under the cash method - the day funds are received into the current account or cash desk (clause 2, article 273 of the Tax Code of the Russian Federation).