According to the "Modern Economic Dictionary", a discount is one of the conditions of the transaction, which determines the amount of a possible reduction in the base price of the goods specified in the contract. For an enterprise-seller, the use of discounts in relations with customers is a strong financial instrument that allows it to stimulate sales, strengthen its position in the market, and also an opportunity to reward especially significant customers.
It is necessary
- - internal documents of the organization (price lists, etc.);
- - contract;
- - shipping documents;
- - corrective documents;
- - tax declaration.
Instructions
Step 1
Provide for the possibility of providing discounts in the accounting policy of the organization. Marketing discounts aimed at promoting goods, increasing sales, attracting new customers should also be reflected in the organization's internal documents (price lists, etc.).
Step 2
Article 424 of the Civil Code of the Russian Federation states that the sale of goods is carried out at the price indicated in the agreement between the seller and the buyer. "Changing the price after the conclusion of the contract is allowed in the cases and on the conditions stipulated by the contract, by law or in the manner prescribed by law" (clause 2, article 424 of the Civil Code of the Russian Federation). It follows from this that when drawing up the contract, you must register the possibility of providing a discount to the buyer, and also indicate under what conditions the discount can be provided (volumes of purchases, conditions of prepayment, etc.).
Step 3
Discounts can change the initial price of the product, as well as be in the form of bonuses. There are two main types of discounts associated with changes in the price of goods:
- the discount provided at the time of the sale of the goods (in this case, draw up the shipping documents with the help of the seller, taking into account the discount and reflect in the accounting and tax accounting without adjustments);
- a discount that is provided to the buyer after registration of shipping documents, for example, if, according to the terms of the contract, a discount is provided for achieving a certain volume of purchase (in this case, fill out the corrective documents, and also make corrections to the tax return of those tax periods to which the corrected documents relate).
Step 4
The discount in the form of a bonus does not change the initial price of the product, it looks like a gift to the buyer for fulfilling certain conditions of the contract. Remember that this rebate is considered by the tax authorities as a free transfer of goods. In this case, the seller is obliged to charge and pay VAT for the free transfer of goods. In the accounting of the seller, consider the transfer of goods free of charge as non-operating expenses and do not include them in expenses when determining the tax base for income tax.
