Not just discounts: how and when to stimulate sales. How to make discounts correctly to avoid tax claims Discounts are not provided

During large-scale New Year and Christmas sales, I would like to talk about the features of documenting discounts.

Let us recall that since 2006, the Tax Code of the Russian Federation contains a direct rule allowing sellers to take into account discounts provided to buyers (premiums paid) as part of non-operating expenses. It would seem that everything is simple: provide (pay) and write off as expenses. However, not everything is so wonderful. And that's why. 1. Without having time to provide such an opportunity, specialists from the financial department immediately limited the scope of this rule, indicating that it is applicable only to sales and purchase agreements and cannot be extended to contracts for the provision of services (performance of work). But there are a number of arguments against such a position. Firstly, we note (for this purpose we specifically cited the discount rate verbatim) that Art. 265 of the Tax Code of the Russian Federation does not directly indicate the exclusivity of the “discount” rule for sales contracts. Secondly, performers of services (works) pay taxes in the same manner as sellers of goods, therefore, based on the principle of equality of taxation and the economic basis of taxes, the inclusion in expenses of discounts provided to customers, for example, when installing windows, is completely legal and justified, if the conditions for their provision stipulated by the contract are met by the customer. And finally, thirdly, in the very same chapter. 25 of the Tax Code of the Russian Federation, the term “seller” also applies to works (services). 2. Financial department specialists do not allow discounts to be taken into account in the form of a reduction in the initial price of a unit of goods after its transfer (sale) and in this case suggest making changes to the primary product and submitting clarifications. 3. Even in a seemingly problem-free situation from the point of view of tax and accounting - when setting a reduced price immediately at the time of sale - inspectors may be tempted to charge additional taxes based on market prices, triggering the mechanism of Art. 40 Tax Code of the Russian Federation. Let's now break down how to apply for discounts so as not to run into a tax audit and possible sanctions. Any discount, be it an initial price reduction or a discount provided certain conditions are met, must be justified. To do this, the organization must have an approved marketing policy, in which it is necessary to clearly formulate the conditions for providing discounts: to whom, for what and how much. And if the discount provided was such that the organization did nothing at all, or worse, at a loss, marketing policy alone may still not be enough. In addition to the marketing policy, there must be a corresponding order from the manager, and it is also necessary to draw up economic calculations confirming that, for example, a “complete sale” was caused by the need to prevent even greater losses due to the disposal of slow-selling goods. We reduce prices by 20% or more. Having a marketing policy for sellers is especially important now - after the New Year holidays, when more and more often in store windows we see catchy inscriptions “SALE”, “-70%!”, “SALE”, etc. And, as you know, tax inspectors have the right to inquire about the correct application of transaction prices, in particular when they deviate by more than 20%. Moreover, it should be noted that this 20% threshold should be calculated from the level of prices applied by the same taxpayer for identical (homogeneous) goods (works, services) within a short period of time. Thus, if the discounted price deviates by no more than 20% from the regular (weighted average) sales prices of the same product, then the tax authority does not even have the right to check the correctness of the prices applied, therefore, such discounts do not entail any negative tax consequences for the seller. In addition, the same Art. 40 of the Tax Code of the Russian Federation provides taxpayers with a reliable shield from automatic additional taxes when prices deviate by 20% or more in the form of a marketing policy. After all, when determining the market price, discounts provided, in particular, by the marketing policy are taken into account. Let us note that the presence in the organization of a document that details the cases and amounts of discounts provided (what, to whom, when and how) is often a decisive factor in favor of the taxpayer in an arbitration dispute. Note. We also note that financial department specialists indicate that in order to confirm the discounts listed in clause 3 of Art. 40 of the Tax Code of the Russian Federation, an organization has the right to present any document justifying the use of ordinary discounts when determining the market price of a product, work or service. In addition, the same article of the Tax Code prescribes, when determining prices, to take into account discounts caused by seasonal and other fluctuations in consumer demand for goods (work, services), as well as loss of quality and consumer properties of the product. Note. Please note that markdowns on the cost of goods should not be confused with discounts. Indeed, in the event of obsolescence of inventories, their loss of original quality, their value in the financial statements at the end of the year is reflected minus the reserve formed from financial results (Dt 91) for the reduction in the value of material assets, for the accounting of which account 14 of the same name is provided. The procedure for the formation of this reserve is described in detail in clause 20 of the Methodological Instructions for Accounting for Inventories, and the decision to create it must be enshrined in the accounting policy for accounting purposes. But for profit tax purposes, the creation of such a reserve is not provided for; therefore, when it is created, differences will arise in accounting, reflected in accordance with PBU 18/02. For the above purposes, Moscow tax authorities recommend determining the weighted average market price of identical (homogeneous) goods that has developed in the course of the taxpayer’s business practice within a short period of time (see calculation on p. 72 in the “Advisor” section). With this calculation method, it may turn out that, even if for certain groups (types) of goods (works, services) a significant discount is established (and 50%, and perhaps 70%), exceeding the 20% threshold of the weighted average price, all it will not be the same, and therefore, transactions for the sale of this product will not fall under the control of the tax authorities. But if there is an unacceptable deviation (over 20%) of the prices of goods (works, services) from the weighted average price, tax control over the correct application of prices will follow - additional taxes, which should be carried out by the tax authority based on the results of comparing the price applied by the taxpayer with the market price the price of identical (homogeneous) goods, when their spread is more than 20%. But it is quite difficult for tax authorities to confirm the level of market prices to compare it with the taxpayer’s contract price at the time of conclusion of the contract. Often, tax authorities use the most convenient price for themselves as a market price, for example: - the highest possible price at which the same product was sold in another transaction; - average, determined based on the total cost of all goods delivered, divided by the total quantity of goods shipped. However, the courts point out the illegality of this approach and side with taxpayers. In addition, when controlling prices, tax authorities are required to take into account all existing (reasonable) terms of transactions. Therefore, the more detailed the conditions for the supply of goods (provision of services, performance of work) and the specific features that distinguish the product (work, service) are described, the more difficult it is for inspectors to find identical products, and, accordingly, information about their market price. In the absence of similar transactions or sources of information to establish the market price, tax authorities are required to consistently apply the subsequent sales price method and the cost method. However, the absence in the Tax Code of the Russian Federation of specific methods for obtaining information about the usual amounts of profit and costs for applying these methods, as a rule, makes attempts by tax authorities to assess additional taxes untenable. Attention trade! Let us recall that retail purchase and sale contracts are public; accordingly, the price of goods, as a general rule, should be the same for all consumers (except for cases where the law and other legal acts allow the provision of benefits for certain categories of consumers). Therefore, the percentage discount or discounted price must be indicated on the price tag (including on the tags of all products) or the rules for granting discounts must be posted in a visible place. Example. The order on the provision of discounts in retail trade is APPROVED by the Head of "_____________" _____________(___________________) ORDER N _____ on the provision of discounts in retail trade in the city ________________ "___"___________ _______. I ORDER: 1. For the period from _____________ to ________________, reduce prices due to _______________________________________________________ (seasonal sales, marketing policy, etc.) for the following types of goods: _______________________________________. (names of goods) 2. Provide discounts according to the following scheme: - for the period from ____________ to ___________ - in the amount of _____% - for the period from ____________ to ___________ - in the amount of _____%. 3. From ________________________________________________________ (the day following the end date of the period specified in clause 1) enter prices __________________________ for the goods specified in clause 1. 4. Entrust control over the execution of the order to _____________ _____________________________. (full name, position) As for wholesale buyers, the price for them can be individual in each specific case and determined by the terms of the contract. That is, for one person the discount may be greater than for another. However, in any case, firstly, it is necessary to consolidate the general principles of formation of the selling wholesale price in the same marketing policy, and secondly, to clearly indicate the conditions for providing a discount directly in the contract. Often, discounts for wholesale buyers are provided after reaching a certain volume of purchases or in case of fulfillment of the payment schedule, that is, they are applied to previously sold goods. It is to such contracts that sub-clause is applicable in practice. 19.1 clause 1 art. 265 Tax Code of the Russian Federation. Included in expenses First, let's list (taking into account the position of financial and tax authorities) the conditions under which the discounts provided are easily included in non-operating expenses. So, discounts must: 1) be provided for in an agreement that clearly states the conditions for their provision; 2) qualify as a revision of the amount of the buyer’s debt in the amount of the percentage established by the contract of the total amount of goods sold to the buyer; 3) provided after the supplier has sold goods (works, services) (that is, applies to past deliveries) and the buyer (customer) must comply with the conditions specified in the contract; 4) be economically justified, for example, by marketing policy. Attention! The absence of specific conditions for granting discounts in the contract does not give the seller the opportunity to include the discounts provided in non-operating expenses. The conditions have been sorted out. Now on to completing the necessary documents. We have already discussed the indication in the marketing policy. Let's move on to the agreement. The following must be clearly visible from the contract. Firstly, under what conditions is the discount granted? This could be, for example, the volume of purchase (in monetary or commodity terms), one-time or achieved over a certain period of time. Secondly, the discount applies to goods already shipped to the buyer. If the original text of the contract does not contain such conditions, we recommend drawing up an additional agreement to the contract. Example. Additional agreement to the contract ADDITIONAL AGREEMENT N ____ to the Supply Agreement N ____ dated "___"__________ _____ ________________ "___"___________ _______ ________________________, hereinafter referred to as the "Supplier", represented by ___________________, acting___ on the basis of the Charter, on the one hand, and _______________________, hereinafter referred to as the "Buyer", represented by _________________________, acting___ on the basis of ___________________________, on the other hand, have entered into this Additional Agreement on the following . Make the following changes to clause___ of Supply Agreement No. __ dated "___"________ ___. If the monthly purchased volume of products is or exceeds: _____________, then the Buyer receives a discount in the amount of _____% of the total cost of the purchased goods; _____________, then the Buyer receives a discount in the amount of _____% of the total cost of the purchased goods. This Additional Agreement comes into force from the moment of its signing and is an integral part of the Supply Agreement No. ____ dated "____"____________ _____ Supplier: Buyer: ______________________ ______________________ Represented by _______________ Represented by _______________ _________/____________ _________/____________ M.P. M.P. Documentary evidence of fulfillment of the conditions for granting a discount (achievement of the required volume of purchases) will be invoices for the release of goods (Form N TORG-12, Form N 1-T). The moment of accounting for a discount in expenses If, under the terms of the contract, a premium is paid for a selected volume of purchases (or fulfillment of a certain payment schedule), then the inclusion of the amount of this premium in non-operating expenses is possible only after its actual payment, while the discount provided reduces the total amount of the buyer's debt , is reflected in non-operating expenses on the date of their provision according to the agreement. In conclusion, I would like to note that if the documents we have listed are available and the necessary conditions specified in them are met, the seller should not have problems with inspectors - after all, the discounts provided are economically justified and documented. Guzheleva L.V. First published in the magazine "General Book" N 02, 2007 about the unspoken rules for regulating prices for goods in online commerce. From it you will learn when to use discounts and when to raise the price a little to create demand and excitement.

Discounts and holiday promotions of online stores are a powerful marketing weapon, as they attract the attention of a wide audience, serve as news, and increase traffic to a landing page or website. However, you need to be able to use them wisely so that they benefit your brand.

Why discounts are needed:

1. You can quickly sell slow-moving goods sitting on the shelves.
2. Using promotional codes in the discount number, you can collect behavioral factors about customers.
3. Discounts create a stir and attract even those who did not plan to make purchases to the site.

How regular price reductions can harm:

1. Discounts hinder sales during the off-season period, because buyers wait for discounts and postpone purchases.
2. Reducing the price of products with long-term use reduces the “average” bill for a business.
3. Ultimately, a decrease in the fair price makes buyers wary.

Case of sales growth after a price increase

The marketing book Influence, by renowned author Robert Cialdini, examines the illustrative story of a jewelry brand operating in Arizona, USA. Sales of products with the turquoise gemstone were not going well for them. The store owner tried many methods, but they did not bring the desired result.

Her last decision was to sell the goods at a greatly reduced price. She assigned the job of changing price tags to the administrator. The employee, misinterpreting the owner’s message, doubled the price of jewelry. What a surprise the returning owner was when she saw that all the goods had been sold!

10 methods of applying discounts for e-commerce

To ensure that discounts do not cause damage to your business, it is important to choose the right strategy. Let's look at the most popular, yet effective tactics.

1. Weekly or monthly discounts - when a store needs to meet a sales target for a certain period. Promotions in online stores are often organized at times when sales are expected to decline.
2. Preliminary discounts are relevant for businesses that are just preparing to launch. Before the finish line, it makes sense to launch discounts to increase the interest of the target audience. And after some time, change the pricing policy.
3. There were seasonal offers - Black Fridays, Cyber ​​Mondays, New Year's and summer sales. Many brands even use separate one-page websites to present their offers on Black Friday or New Year's sales.

Here's an example from the Vimeo brand with their Cyber ​​Monday offer.

Landing pages really help generate leads from promotions. You can try to “beat” your discounts in this way. You don’t need to search long for ways to create a one-page landing page; there are special services, for example LPgenerator, that allow you to quickly and at an affordable price create a separate effective landing page.

1. Dealing with abandoned carts is a method that not every brand practices, although this is exactly the case when discounts can work well. If the buyer left unpurchased items in the cart, offer him a discount on them. Our experience suggests that in 70% of cases he will agree.
2. Bonuses for subscription, email address, repost and other actions are also effective options for using the special offer system. What a visitor won’t do for the sake of a profitable offer, but the promotion will help you build a customer base.
3. “Friendly” discounts work well for buyers. Many people would like to “bring” a friend to the store and get a discount for it. This referral system works well.
4. Discounts for new customers. Often you can and should offer a reduced price for your first purchase.
5. Discounts for regular customers. Such offers are called “loyalty programs” and they look like discount cards offered to the buyer. They accumulate bonuses and can then be used, or over time, increase the size of the permanent discount. Many chain stores use this.
6. Discounts from celebrities and bloggers. So-called celebrity marketing is a new trend in online sales, but it works! When a famous personality promises his fans a discount, offering to use, for example, his name as a promotional code, fans go and take advantage of this discount.

1. You can also offer a discount for calling by phone at a certain time when the sales department is least busy. To do this, you need to use call analytics Ringostat, which has a convenient report of the load on operators during the day and by day of the week, as well as the ability to record at what time the call was made.

It would be wrong to say that these strategies always work. No, special offers and discount systems need to be tailored to your brand. Test and find the right discount management option.

In the meantime, we will try to understand what to do with the price increase. Does the case given at the very beginning of the article actually work?

When is a buyer willing to pay more?

If the quality of the product is high

A very small percentage of buyers actually know how to adequately evaluate things. Typically, the idea of ​​the level and quality of products comes from the price and cost of similar things. This is how we are used to: the higher the price, the better the quality of the product.

Even the most banal examples can be given. Coffee from Starbucks costs 300 rubles, and at McDonalds - 100 rubles. Nevertheless, the coffee shops of the first chain are always full of customers, because it is believed that the drink there is of higher quality. But you have to pay for quality.

The same thing happened with jewelry in the Arizona store that Robert Cialdini wrote about. Consumers began to view the product as more valuable.

Whether it's worth doubling the price right now is a moot point. First, re-analyze your target audience and business characteristics. If you provide custom services, try increasing your price. It is quite possible that the effect will surprise you in a good way.

If you use the psychology of pricing

Probably everyone knows about the tactics of prices ending with “9”. And almost everyone thinks that this strategy no longer works. You're wrong, because it still helps sell.

The persistence of this phenomenon is explained by the fact that most often we pay attention to the left-hand digit, therefore, we still simply define both 34 and 39 rubles as 30. The effect of “left-handed anchoring,” if we speak in scientific terms. You can try increasing the cost to the nearest number with a “9” at the end.

If given a choice

By offering customers a choice of products from different price ranges, you give yourself room to increase your price. And don’t think that by putting the minimum price in the catalog, the consumer will choose this particular item. No, many experiments prove that people buy products with an average price more often.

If you offer a bonus when ordering at a value higher than expected

And here the two main “heroes” of our article converge - discounts and price increases. They can work together. Offer the buyer a bonus for buying goods for a larger amount and thus you will add 10-20% to the average check. Also offer free shipping in this case, this will further encourage the buyer.

Instead of a conclusion

Perhaps now you will think that we are offering something unrealistic. Do not give constant discounts, artificially increase prices, and reduce them, and at the same time claim that there will be sales. Don't believe me? Try it yourself.

The concepts of supply and demand come down to the rational behavior of consumers, but they do not always behave “correctly”. Behavioral economics professor Dan Ariely calls this phenomenon “predictably irrationality,” and he’s right. Test, use new ways to present your profitable offers. In the end, prices can always be returned to their previous levels.

The idea for this article came completely unexpectedly. While sorting through documents on my computer, I discovered a file containing 10 types of the most unusual discounts.

And looking at them, I thought, why not write more in the form of a manual, it will be useful for us in the company, and it will be useful for you, our readers, in your work. Therefore, today we will talk about discounts. Or rather, I will write the types of discounts in marketing.

Most likely, you may have a question: “Why do we need this?” And it’s true, you yourself know very well what types of discounts there are, for example, “for regular customers” or “buy more, get more.”

However, this is all selective, in fits and starts. I tried for you and found different types and types of discounts with examples, and structured them. And you yourself can think about how to use them, using them in a profitable promotion or sale.

Wow I'll think of something

types and examples of discounts: TOP-30

Below you will find types of discounts and conditions for their application. Choose those that are more suitable for your field of activity and your task.

1. Discount for one day. It works great, I even buy it myself often. Select a product and set a discount on it. By the way, if you highlight it with the “Today Only” price tag, then the product, especially if it is , will fly apart perfectly.

And don’t forget that you need to highlight not the product that you already sell well, but the one that you “already have lying around.”

2. Discount on days of the week. Almost the same as a one-day discount, but tied to a specific day of the week.

For example, on Friday you can buy various meat products significantly cheaper from the international supermarket chain SPAR. It's called “Meat Friday”.

3. Discount for any period. Similar to discounts for one day or day of the week, only the period can be any. I recommend not setting large intervals. The benefit, as always, lies in the simplest thing - greed.

Buyers understand that a good offer will soon end, so they actively part with their money.

4. Discount on a specific product. Discounts on goods may be limited in duration (preferably), or they may not. An excellent solution is to highlight the “Product of the Day” price tag (with the old and new price).

5. Discount for pre-order. Whoever orders earlier, and therefore gives money earlier, receives a significant discount. Your profit is extremely simple - you receive the money with which you pay for this very product.

Yes, your earnings may not be that big due to the discount provided, however, you save time and do not use loans and credits (if we talk about a large purchase).

6. Magnetic discount. When a certain volume of purchases is reached, a discount is provided. Why magnetic? Because it works great with “ ” technology.

This type of discount, for example, worked very well for our client who sells jewelry. In just the first week of introducing such a tool, the number of checks with an amount from s__ increased by 19% compared to the previous month.

7. Discount for wholesale/large amount. The larger the customer's purchase amount, the more he will want to receive a discount. You can play on this when developing your marketing strategy.

8. Cumulative discount. This is a fairly popular type of discount now. With each purchase, a certain percentage drops onto the client’s balance, which he can later use to pay.

9. Discount for payment in cash/non-cash. We all don't like banks. Or rather, not like that. Most entrepreneurs do not like paying with bank cards.

There are 2 reasons for this: the acquiring commission is on average 2%, and with a large turnover this is not profitable. And the money takes quite a long time to arrive. Therefore, offer a discount if the client pays in cash.

10. Discount with personalization. Examples could be the following: “Only for Nikita” (at least he mentioned himself somewhere), “Only with this promotional code,” “Say this word and get a discount.” Of course, do not use them in such a direct form, as I wrote above. Change it to suit your company.

11. Discount for holiday/event. City Day, New Year, Russia Day, and for any professional holidays.

By the way, you can invent holidays yourself. For example, discounts and bonuses in honor of the birthday of the director’s grandmother (a real case).

12. Discount for launching a product or service. Although they are an event or holiday, they are still highlighted in a separate block, since they happen only once when starting a business.

13. Discount on the Internet. A fairly common move in marketing now is when a discount is provided for an online order through a website. It can be 5-10 percent or more. All this works as additional advertising for your site.

14. Discount for action. Put “Like” and get a discount. Repost, show to the administrator and get a discount.

Very popular now among young people. Its main task is not even to make a discount on the price and buy from you now, but to start a chain reaction on social networks and increase the reach of a potential audience.

WE ARE ALREADY MORE THAN 29,000 people.
TURN ON

15. Melting discount. They are set for a certain time and are reduced every day/hour. Example: cars are offered on December 1st with a 30% discount and every day the discount decreases by 1%.

16. Discount in the moment. The most common discount. The same one that any buyer asks when he buys a product with the words “Will you give me a discount?”

17. Unexpected discount. The reason can be anything. Of those that I liked: “First buyer of the day”, “Last buyer of the day”, “1000th buyer”.

18. Discount for certain groups of people. You select a certain group of people and give them a discount. Example: “All students have a 10% discount” or “A 15% discount for pensioners.”

19. Affiliate discount. Popular in network marketing. That is, the discount is provided to all newly arrived partners.

21. Group discount. Provided to a group of people with a certain number of people. In fact, it’s the same as a discount for wholesale, only in public.

22. Cross discount. One or more products are sold at standard prices, and an additional or accompanying product is already at a discount. Example: a discounted belt to go with jeans.

23. Discount for speed. The most interesting description of this discount that I have come across is “Discount for fast bunnies” :). That is, the faster the client makes an advance payment (perhaps even before agreeing on a contract, etc.), the greater the discount he receives.

For example, we have extremely interesting conditions for people who know us and quickly make decisions about cooperation with us.

24. Discount on first purchase. Trend of the last couple of years. It is very relevant on the Internet, but lately it has been actively moving offline. When purchasing the first item, the buyer is given a discount on it.

25. Discount subscriptions. Common in fitness clubs. A one-time lesson costs 1000 rubles, and, for example, when purchasing a subscription, its cost for the client is reduced to 200-300 rubles.

Lately they have been performing very well in catering. Subscriptions for business lunches and coffee in some coffee shops.

26. Bonus discount. This is when, even if the buyer has a discount card, you give him another discount (bonus), but only for a certain type of product.

27. Seasonal discount. To put it correctly, this is an off-season discount. A simple example is down jackets, fur coats, ski suits.

That is, the discount is given for groups of goods for which it is now “out of season”. As a rule, experienced (and economical) people wait for such “sales” and buy summer tires in winter and vice versa.

In response to your answer that this is not entirely profitable, let me remind you about one entrepreneur from Izhevsk, who in the off-season makes more money selling fur coats than in the season.

28. Club discount. If your store is part of a system of discount clubs, for example, “Rainbow” or “Discount Club,” then customers receive a discount using this card.

Frankly, this system is already dying in its original understanding, since most stores are already introducing their applications with discounts.

But at the same time, applications are beginning to be promoted that contain 20-30 discount cards for small stores.

Using this application is much more convenient. Therefore, I recommend taking a closer look at it if we are the owner of a small store. A sort of modern level of the 21st century.

29. Trade-in discount. Best known for cars and technology. By trading in an old car of one brand and buying a car of the same brand, you can get a significant discount.

Do you think it only works for large purchases? Not at all! For example, with one of our clients, we introduced this discount when selling/purchasing musical instruments.

And she worked quite successfully during the bad months. Here are a couple more niches where this approach definitely works - jewelry (especially important if you have your own pawnshop) and computer equipment.

30. Discount about. Still, I separated it into a separate block. The occasion can be any - angel's day, name day, etc.

Briefly about the main thing

As you can see, the types of price discounts are varied and there are a huge number of them (I assume that I have not named all of them; I do not claim 100 percent accuracy).

For example, I did not mention the sale of discount coupons, as is recommended on popular discount services like Biglion or Friendly.

That is, you buy a coupon for 200 rubles, for example, which gives you a 50% discount on the entire menu in a particular restaurant. However, I think I told you the main types of discounts and to the question “what types of discounts are there?” I answered.

Your main task after reading the article is to test all the presented options in your marketing.

You may think that this is not necessary, because “there are workers,” however, I assure you that if competitors tried it, but it didn’t work out for them, this does not mean that they did everything right. Therefore, your list of actions is as follows:

1. Read the article again and write down discounts that suit your niche. Or rather, types of discounts and conditions for their application;
2. Calculate the profitability of each discount (you won’t give them to yourself as a minus).
3. Implement it into your business by writing a short text explaining the application (and handling of objections) for employees for each type of discount.

The third point is especially important so that it doesn’t turn out like one of our clients (niche - products).

He raised prices, but at the same time introduced cumulative discount cards. If we calculate everything in terms of 3-4 purchases, then the prices would be even lower.

However, he forgot to write an explanation for his sellers and people simply started running out of the store when they answered their question “Why did they raise the prices?” Instead of an explanation, they heard the answer: “But because the management wanted it that way.”

Lawyer, Department of Taxes and Law, AKG Interexpertiza Vasilyeva Tatyana.

Providing a discount is an important marketing ploy used by many companies to reward the buyer for certain actions, for example, for regularly purchasing large quantities of products. The legislation allows the use of this form of motivation, and this field is only slightly limited by the Tax Code of the Russian Federation, but nevertheless, the preferences provided must be documented for correct tax accounting.

A price discount is a reduction in the price set by the company for the goods sold to it, the services provided, or the work performed*. The reasons for granting a discount can be different - from the above-mentioned regularly made significant purchases up to the special status of the buyer (for example, a regular buyer), the onset of a season of temporary decrease in demand, and other reasons. The company’s marketing policy may imply the possibility of providing customers not only with those types of discounts that are widely used in world practice (for example, a seasonal discount, a discount for cash payments), but also other types of discounts determined by the specifics of the company’s activities, the characteristics of the market for its goods, works or services.

At the same time, companies do not always provide proper documentation of both the grounds and conditions** for providing discounts, and the very fact of providing a discount. In view of this, both the company that provided the discount and its buyer (or the customer under a fee-based service agreement or contract) bear the risks of adverse tax consequences. Such consequences for the selling company (performer, contractor) is the need to determine the tax base for income tax and VAT based on the original, base price, i.e. prices from which the discount amount has not been deducted, which, in essence, means the need to pay a certain part of the income tax from one’s own funds. An unfavorable consequence for the buyer may be the inclusion in non-operating income that increases the tax base for income tax of the amount of the discount he received.

In the absence of proper documentation of the grounds and conditions for granting a discount and the very fact of granting a discount, it will be difficult for the selling company and its buyer to defend their position in a dispute with the tax authority, both at the stage of filing objections to the tax audit report and in court.

So, in order to avoid financial losses for the selling company and the buyer as a result of disputes with tax authorities, firstly, the grounds and conditions for granting a discount and, secondly, the fact of granting a discount must be documented.

Grounds and conditions for granting discounts

In accordance with clause 2 of Article 40 of the Tax Code of the Russian Federation, tax authorities, when monitoring the completeness of tax calculations, have the right to check the correctness of the application of prices for transactions only in the following cases:

between interdependent persons;

on commodity exchange (barter) transactions;

when making foreign trade transactions;

if there is a deviation of more than 20% upward or downward from the level of prices used by the taxpayer for identical (homogeneous) goods (works, services) within a short period.

According to clause 3 of Article 40 of the Tax Code of the Russian Federation, in these cases, when the prices of goods, works or services applied by the parties to the transaction deviate upward or downward by more than 20% of the market price of identical (homogeneous) goods (works or services) ), the tax authority has the right to make a reasoned decision on additional tax and penalties calculated in such a way as if the results of this transaction were assessed based on the application of market prices for the relevant goods, works or services.

At the same time, Article 40 of the Tax Code of the Russian Federation establishes that when determining the market price, the usual price premiums or discounts when concluding transactions between non-dependent persons are taken into account. In particular, discounts caused by:

seasonal and other fluctuations in consumer demand for goods (works, services);

loss of quality or other consumer properties of goods; expiration (approximation of the expiration date) of the shelf life or sale of goods;

marketing policy, including when promoting new products that have no analogues to markets, as well as when promoting goods (works, services) to new markets;

implementation of experimental models and samples of goods in order to familiarize consumers with them.

Thus, the discount amount reduces the base price for the purpose of VAT and profit tax, since this is directly provided for in Article 40 of the Tax Code of the Russian Federation. The norm of Article 40 does not contain any closed list of discounts taken into account when determining the market price, but provides a general description of discounts that could be taken into account when determining the market price.

Article 40 of the Tax Code of the Russian Federation lists five grounds for discounts, however, in their economic essence, discounts, for example, caused by seasonal fluctuations in demand, are also determined by the marketing policy of the selling company, as are discounts established due to the promotion of a new product to the market, as well as any other justified, i.e. a discount that stimulates the buyer to take some action that brings economic benefit to the seller. Taking into account the above, we can come to the conclusion that Article 40 only says that the discount must be justified, and then the transaction price for the seller and the buyer for tax purposes will be reduced by the amount of this discount. In other words, the discount should stimulate the buyer, for example:

purchase a product, order the provision of a service, or perform work in conditions of reduced demand for this product, service, or work;

purchase goods, services, work in larger quantities than planned;

purchase such a product, service, work in the future for a long time, etc.

Obviously, in order to provide a buyer with this or that discount, authorized persons of the selling company (manager, general meeting, if, according to the company’s charter, the resolution of such issues falls within the competence of the general meeting) must come to a decision to which categories of buyers to provide this or that discount , what the stimulating nature of such a discount will be expressed, as well as in what amount to provide this or that discount. It is also obvious that such a decision must in some way be communicated to both the managers of the selling company and the buyers. Thus, documenting the grounds for granting a discount is required not only to justify one’s position in the field of pricing before the tax authorities, but also due to the fact that information about the grounds and amounts of discounts is not intended for a limited circle of people, which in itself entails the need for it documentation.

So, the decision of the authorized body of the selling company on what discounts the selling company provides, the size of these discounts, which categories of buyers these discounts are provided, as well as the stimulating nature of such discounts, must be properly documented. Such a decision can be called a documentary expression of the company's marketing policy.

It should be borne in mind that the need to strengthen positions in the market may require a sudden change in pricing policy, including discount policies; for example, during negotiations with a strategically important potential buyer, the selling company may need to offer the potential buyer a discount that was previously mentioned the authorized body did not make a decision, or agree to provide the potential buyer with the discount declared by him. In such cases, it can be recommended to establish in the local act of the selling company the procedure for documenting discounts that go beyond the discounts already established by the company. It is desirable that this documentation procedure makes it possible to record what exactly the stimulating nature of the discount provided is expressed.

Registration of the fact of providing discounts

Typically, the parties enter into one of three discount agreements.

Firstly, the parties can agree to provide a discount even when concluding the contract, then the price of the product, work, service will be determined in the contract itself, taking into account the discount.

Example 1. The price of the goods under this agreement is 768 rubles. for one unit of product, in addition, the buyer pays VAT to the supplier - 138 rubles. 24 kopecks The price of the goods is determined taking into account a 35% discount provided to the buyer on the basis of order of the head of the supplier No. 132 dated March 25, 2003 as a buyer purchasing products in an amount of at least 20,000 units under one supply agreement.

It should be noted that the parties, even at the stage of negotiations, during which all the terms of the contract are discussed, can come to an agreement on providing a discount when concluding a contract on specified conditions. Such an obligation to provide a discount can be formalized in writing ( discount letter), in this case there is no need to duplicate the discount agreement in the contract.

Secondly, the parties can agree to provide a discount upon the occurrence of certain conditions (for example, upon reaching a certain volume of purchases) specified in the contract. In this case, the change in the contract price will be caused by the occurrence of these conditions.

Example 2. The price of the goods under this agreement is 1200 rubles. for one unit of product, in addition, the buyer pays VAT to the supplier - 216 rubles. In case of early (but not less than 1.5 months before the due date) fulfillment by the buyer of the obligation to pay for the goods, the supplier will provide the buyer with a discount in the amount of 24% of the amount of the repaid debt based on the order of the head of the supplier No. 132 dated March 25, 2003. If the discount is conditioned by the contract and the occurrence of a certain condition, then the parties can draw up an act on the achievement of such conditions. With regard to the return of funds constituting the amount of the discount upon the occurrence of such conditions, the following should be noted. Taking into account the wording of clause 4 of Article 453 of the Civil Code of the Russian Federation that the parties do not have the right to demand the return of what they performed under the obligation before the change or termination of the contract, unless otherwise established by law or agreement of the parties, the parties to the contract in order to avoid relevant risks must stipulate that the overpaid amount must be returned to the buyer by the selling company (unless the obligation to return the overpaid amount is otherwise terminated).

Example 3. Based on clause 5.6 of the supply agreement No. 459 dated April 2, 2004, as well as on the basis of clause 14 of the order of the head of the supplier No. 132 dated March 25, 2003, the parties drew up this act confirming that the supplier must provide the buyer with a discount in the amount RUB 149,867 Since payment under supply agreement No. 459 dated April 2, 2004 was made by the buyer in full, the parties agreed that the amount of 149,867 rubles. is overpaid. The parties also agreed that the supplier’s obligation to return the overpaid amount in the amount of 149,867 rubles. will be discontinued: in part 59,000 rubles. - offsetting with a homogeneous counterclaim of the supplier to the buyer for payment for goods under supply agreement No. 460 dated June 3, 2004; for the rest - by transferring the remaining amount of money to the buyer's bank account specified in the supply agreement No. 459 dated April 2, 2004. Thirdly, the parties can also agree to provide a discount in the period after the conclusion of the contract (and before its execution, since upon execution the contract is terminated and changing it becomes impossible).

In any of the above cases, the discount agreement must be concluded in the form required by law. The list of transactions***, for which a mandatory written form is required, is established in Article 161 of the Civil Code of the Russian Federation. These are the deals:

legal entities among themselves and with citizens;

citizens among themselves for an amount exceeding at least 10 times the minimum wage, and in cases provided for by law - regardless of the amount of the transaction.

In accordance with clause 1 of Article 452 of the Civil Code of the Russian Federation, an agreement to amend or terminate a contract is made in the same form as the contract, unless otherwise follows from the law, other legal acts, the contract or business customs.

According to Article 162 of the Civil Code of the Russian Federation, failure to comply with the simple written form of a transaction deprives the parties of the right in the event of a dispute to refer to witness testimony to confirm the transaction and its terms, but does not deprive them of the right to provide written and other evidence. In cases directly specified in the law or in the agreement of the parties, failure to comply with the simple written form of a transaction entails its invalidity (for example, failure to comply with the simple written form of a foreign economic transaction entails the invalidity of the transaction). In accordance with Article 160 of the Civil Code of the Russian Federation, a transaction must be concluded in writing by drawing up a document expressing its contents and signed by the person or persons making the transaction, or their duly authorized persons. An agreement in writing can be concluded by drawing up one document signed by the parties, as well as by exchanging documents through postal, telegraphic, teletype, telephone, electronic or other communications that make it possible to reliably establish that the document comes from a party to the agreement. The above also applies to agreements to change the contract (in particular, to agreements to change the price of the contract).

The main provisions for concluding an agreement are provided for in Article 432 of the Civil Code of the Russian Federation. An agreement is considered concluded if an agreement is reached between the parties in the form required in appropriate cases on all essential terms of the agreement. Essential are the conditions on the subject of the contract, the conditions that are named in the law or other legal acts as essential or necessary for contracts of this type, as well as all those conditions regarding which, at the request of one of the parties, an agreement must be reached. An agreement is concluded by sending an offer (offer to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party. In accordance with Article 433 of the Civil Code of the Russian Federation, a contract is recognized as concluded at the moment the person who sent the offer receives its acceptance.

An offer, in accordance with Article 435 of the Civil Code of the Russian Federation, is an offer addressed to one or more specific persons, which is quite specific and expresses the intention of the person who made the offer to consider himself to have entered into an agreement with the addressee who will accept the offer. The offer must contain the essential terms of the contract.

Acceptance, in accordance with Article 438 of the Civil Code of the Russian Federation, is the response of the person to whom the offer is addressed about its acceptance. Acceptance must be complete and unconditional. The performance by the person who received the offer, within the period established for its acceptance, of actions to fulfill the terms of the contract specified in it (for example, the transfer by the selling company in response to the buyer’s offer to provide him with a discount after early payment of the goods for the discount) is considered acceptance, unless otherwise provided by law, other legal acts or specified in the offer.

Taking into account the above, all agreements between legal entities regarding providing a discount must be done in writing. Considering that a change in the contract price does not affect the date of sale under the contract, when granting a discount, the tax base of the period in which the sale occurred must be adjusted.

Lawyer of the Department of Taxes and Law of AKG "Interekspertiza" Vasilyeva Tatyana

date: 2004

Place of publication: “Financial newspaper” / No. 45. 2004

AKG "Interekspertiza" asks you to keep in mind when using publications that:

the article represents the opinion of the author, agreed in all material respects with the opinion of the Expert Council of the AKG Interexpertiza at the time of its preparation;

the author’s opinion does not always coincide with the opinion of official bodies;

Please remember that legislation or law enforcement practice may have changed since the publication of this article;

all issues discussed in the article are of a general nature and are not intended for direct use in practical activities without coordination of all specific circumstances of the case with professional consultants.

In pursuit of additional profit, individual entrepreneurs use various means. This includes providing discounts, using savings programs, advertising bonuses, and providing customers with gift certificates. It should be taken into account that such shares may entail tax risks. About how to avoid them, as well as about the features of applying for discounts, discounts, savings programs, etc. read the article.

Publication

Many individual entrepreneurs often face the question of increasing the number of customers for goods and services, expanding the scope of services, and, consequently, generating additional income. After all, the main task of any business is to increase profitability and make a profit. In pursuit of additional profit, individual entrepreneurs use various means. This includes providing discounts, using savings programs, advertising bonuses, and providing customers with gift certificates.

The main external difference that you can immediately pay attention to is the purpose of these means of attracting customers. Discounts actually reduce the base, that is, market, price depending on various factors, for example, the quantity of goods or services purchased by a specific counterparty. Also, discounts may be provided depending on seasonal and other fluctuations in consumer demand, reduction in product quality, and the sale of experimental models.

In practice, discounts can be used as an advertising campaign in conjunction with distributing catalogs, holding tastings, etc. Discount cards are considered as an additional mechanism for attracting visitors and represent a document by which the buyer is invited to order a service a second time at a more favorable price. The main difference between savings cards and discount cards is that they accumulate points or information about purchased goods and services. Gift cards and certificates are convenient for those who want to give a gift to a loved one, but do not know what to give. They can also be given to regular customers in order to attract friends and acquaintances, and therefore, to expand the circle of service.

So, let’s figure out what the main dangers for an individual entrepreneur lie and what mechanisms are best to use.

Providing discounts and bonuses

According to civil law, the customer pays for goods, work and services in the manner prescribed by the contract. Consequently, the parties can independently set the price of services or the procedure for determining it. In particular, the customer and the contractor have the right to provide for cases of price reduction depending on certain circumstances (discount).

At the same time, the difference between discounts and bonuses and other mechanisms for attracting customers is not clearly defined in the legislation. However, the Federal Tax Service of Russia in Letter dated 04/01/2010 N 3-0-06/63 recognizes that an agreement for the sale of goods (works, services) may provide for an incentive system by providing:

a discount that determines the size of a possible reduction in the base price of the product specified in the contract;

bonus as an additional reward (premium) provided by the seller to the buyer for fulfilling the terms of the transaction, for example, for purchasing a certain quantity and (or) range of goods.

A discount most often represents a change in the previously stated price that occurred after the conclusion of the contract, or the agreement of a new contract price. The provision of discounts can be included in advance by an individual entrepreneur in the price list based on the quantity of goods, works, and services purchased. Sometimes discounts can be perceived by others as a promotion, for example, when we see advertisements “if you buy two, get a third item as a gift.”

From the point of view of tax legislation, discounts are usually divided into discounts with a revision of the price of the goods reflected in the sales contract, and discounts without changing the price of a unit of goods through the payment of premiums 1 . A discount without changing the price of goods (work, services) can be provided by paying a premium (bonus), reviewing the debt for services rendered, or providing additional services for a set price. Providing a discount without changing the price is also allowed by the financial department in Letter of the Ministry of Finance of Russia dated April 29, 2010 N 03-07-11/158.

In addition, the law does not prohibit the provision of discounts both before the delivery of goods and services, and after the provision of services, subject to the fulfillment of certain conditions. Such discounts can be either with a change in the price of services provided, or without a change in the quality of the reward - a bonus.

Limitations and risks in providing discounts and bonuses

1. Discounts and bonuses must be documented. An agreement stipulating the conditions for providing discounts or bonuses, calculation, calculation of discounts provided, documents confirming the fulfillment of the conditions under the agreement (Letter of the Ministry of Finance of Russia dated January 24, 2005 N 03-03-01-04/1/24) can serve as supporting documents.

2. The discount should not be provided for more than 20% of the total established price. If the discount exceeds 20%, the tax authorities can check on what basis the deviation from the market price exceeds the limit in accordance with Art. 40 Tax Code of the Russian Federation. In this case, according to paragraph 3 of Art. 40 of the Tax Code of the Russian Federation, an individual entrepreneur must motivate the use of discounts by seasonal and other fluctuations in consumer demand for goods (work, services); loss of quality or other consumer properties of goods; expiration (approximation of the expiration date) of the shelf life or sale of goods; marketing policy, including when promoting new products that have no analogues to markets, as well as when promoting goods (works, services) to new markets; implementation of experimental models and samples of goods in order to familiarize consumers with them.

3. In order to avoid claims from buyers of goods, works, and services, the mechanism for establishing discounts and bonuses must be as transparent as possible. Otherwise, buyers may make claims. Therefore, it is recommended to develop a single document that all potential buyers can use and place it on the website, in the sales area and other publicly accessible places.

4. Individual entrepreneurs using the simplified taxation system may encounter the problem of accounting for discounts and bonuses for tax purposes. In Letter dated May 25, 2010 N 03-11-06/2/80, the Russian Ministry of Finance indicated that taxpayers using a simplified taxation system with the object of taxation in the form of income do not have the right to take into account expenses when determining the object of taxation. Thus, if discounts are factored into the price, that is, before the goods are provided, revenue is generated based on the discounted price. But if an individual entrepreneur decides to provide the buyer of a service with a bonus after purchasing it, then the size of the bonus will not reduce income. If an individual entrepreneur applies the taxation object “income minus expenses,” then he must pay attention to the fact that the discount is not designated as an expense (Article 346.16 of the Tax Code of the Russian Federation). Therefore, it is better to take into account a bonus or discount in the price of the work or services provided, reducing their cost until the moment of implementation.

5. Don’t forget to reflect the discount in the primary documents. A unified form of the primary document for registering the provision of discounts is not provided, therefore the taxpayer has the right to develop and use it to reflect transactions in accounting. For example, you can reflect in an invoice or a certificate of completion that goods or services are provided at a discount. Cumulative bonuses that the buyer receives over a period of time (month, quarter, year) must also be reflected in the final document, which will avoid disputes with the counterparty and the tax office. It is recommended to use uniform documents.

6. If the cost of goods or services changes after their sale, it is necessary to make corrections to the Book of Income and Expenses and recalculate the tax base. If errors (distortions) are identified in the calculation of the tax base for the previous tax period, adjustments to income and expenses for tax purposes and, accordingly, recalculation of tax liabilities can be made in an updated tax return for the tax paid by individual entrepreneurs in connection with the use of the simplified system.

Pay attention to paragraph 1 of Art. 54 of the Tax Code of the Russian Federation as currently in force, according to which the taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) relating to past tax (reporting) periods are identified, also in those cases when mistakes (distortions) have led to excessive payment of tax. If the price of a product has changed after sale, an additional argument for accounting in the current period may be that during the period of sale the tax base was formed correctly based on the application of the sale price of the product without taking into account the discount.

Discount programs and discount cards

An individual entrepreneur can provide entire discount programs or issue discount cards.

The difference between discount programs is that the provision of such a program depends mainly on the duration of the contract. For example, an individual entrepreneur provides services for conducting recreational physical education classes, accounting services for organizations, or other types of services. As a measure to attract customers, he can provide a discount program depending on the timing of the provision of services (quarter, six months, year).

Unlike discount programs, a discount card provides discounts on subsequent purchases of services and goods. Discount cards put into circulation can be either bearer or individual, simple or cumulative. Simple plastic cards may be put into circulation, which indicate what discount and what preferences a regular customer can count on. The difference between individual cards and simple cards is that a simple card can be used by any person - the card bearer; individual cards indicate the client’s data (passport information, etc.). The main difference between savings cards is that they are awarded points that allow you to receive a discount or even a certain product or service as a gift.

Accordingly, when providing discount programs to clients, an individual entrepreneur most often incurs costs for the production of plastic discount cards.

Limitations and risks in providing a discount

1. As in the case of discounts and bonuses, individual entrepreneurs must document the provision of the discount, as well as formalize the provision of discount programs with primary documents. In addition, individual entrepreneurs must take into account Art. 40 of the Tax Code of the Russian Federation and not provide a discount of more than 20% or prepare a reasoned justification for the discount on the basis of clause 3 of Art. 40 Tax Code of the Russian Federation.

2. One of the main features is that, unlike discounts, providing a discount involves in most cases the production of discount cards. The Ministry of Finance does not provide specific explanations regarding the recognition of expenses for the production of discount cards. At the same time, the Department’s Letter dated February 13, 2007 N 03-03-06/1/84 states that the use of discount cards is associated with the sale of goods to customers who are their owners at prices taking into account discounts and is aimed at increasing product sales and generating income , and therefore taken into account for tax purposes.

3. A controversial situation is when discount cards are distributed along with leaflets, brochures giving the right to purchase goods at a discount, for example, at an exhibition or as part of another advertising campaign. Only the costs of producing advertising brochures and catalogs can definitely be classified as non-standardized expenses. They are expressly indicated in paragraph. 4 p. 4 art. 264 Tax Code of the Russian Federation. Moreover, such expenses may be associated not only with participation in an exhibition (fair), but also are intended for holding an auction 2. Therefore, there is a possibility that the tax authorities will not recognize the costs of producing other types of advertising products as non-standardized, since they are not mentioned in paragraph. 4 p. 4 art. 264 Tax Code of the Russian Federation. In this regard, the accompanying primary documents should indicate that the discount cards were produced and distributed not as part of an advertising campaign, but as current expenses.

4. If an entrepreneur wants to enter individual cards indicating passport data, surname, initials, date of birth and thus maintain a client database, then in order to avoid disputes, it is necessary to obtain permission from the client to use his personal data. This consent can be stated in the applicant-client’s questionnaire or in the agreement with the client on the provision of a discount program. This is a feature of individual discount programs; however, with such a discount program, the cardholder can receive additional bonuses for birthdays and holidays. But if the owner no longer wants to use the card, he will not be able to transfer it to a friend or relative, which narrows the circle of card users. When using discount cards, it is better to use one of two directions (individual or bearer), which will avoid confusion.

5. An individual entrepreneur can introduce his own discount program by ordering discount cards from a specialized organization. Specific conditions for their provision in the case of issuing cards yourself must be written down in a local document. Another option for providing discount programs is to join an existing discount program that covers a large number of enterprises and clients. As part of the discount system, an agreement is concluded between several organizations to use a single discount card, which provides rights to a discount. In this case, the individual entrepreneur must contact the organizer of the discount system. Then the terms of cooperation, the cost of the system’s services and the conditions for attracting clients will not be determined by the individual entrepreneur himself.

6. Discount cards can be issued for a fee or free of charge, the latter is more common in practice. In the first case, the costs of producing discount cards can be considered economically justified, since they are aimed at generating income when issuing cards to customers on reimbursable terms. In this case, when issuing a discount card, an individual entrepreneur must issue a check or other supporting document. However, these cards will be less in demand.

Savings programs

Savings programs can be used both as part of discount programs and as part of discount programs. As part of the savings program, points may be awarded for purchases or customer purchase amounts, which must be reflected in the electronic savings system. This can be either a specialized point tracking program or point tracking in standard office applications, for example MS Word, MS Excel, which is the simplest option. Both discounts and specific gifts can be used as incentives in the savings system.

Within the framework of savings cards, cards of various levels can be provided. For example, a savings card will be issued to all guests upon their first visit. It is exchanged for a “silver card”, which provides a 5% discount if the total amount of bills for the year reaches a certain amount or when paying a one-time bill, for example, for two persons, the amount is over 5,000 rubles. The “Gold Card” provides ten percent discounts when accumulating on the card an amount exceeding twice the amount on the “silver card” in a year, or for a one-time purchase in the amount of 50,000 rubles.

Limitations and risks in organizing savings programs

1. Unlike one-time discounts and discount cards, the savings program requires the maintenance of more detailed documentation confirming the provision of a savings discount or gift to a specific client, otherwise problems may arise with the inspection authorities.

2. The legislation provides for the requirement to conclude contracts in writing if the gift is made in the amount of 5 minimum wages (500 rubles) in accordance with clause 2 of Art. 574 Civil Code of the Russian Federation. But this only applies to gifts to legal entities. If the gift is made to an individual or individual entrepreneur, then an agreement is not needed. Please note: we are talking about legal entities; this provision does not affect individual entrepreneurs. According to Art. 5 of the Federal Law of June 19, 2000 N 82-FZ, from January 1, 2001, the minimum wage is 100 rubles.

3. Of course, no income arises from donation. This means that the tax base does not increase. Usually it cannot be reduced either, since, for example, with the simplified tax system it is customary to take into account only the expenses specified in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, and the cost of gifts is not included among them. Therefore, it is better to use a discount savings program instead of gifts.

4. If business partners or clients are given items with branded logos, the costs of purchase (manufacturing) can be reflected as advertising expenses (clause 20, clause 1, article 346.16 of the Tax Code of the Russian Federation). Advertising is information about an organization or entrepreneur, type of activity, goods, ideas, distributed in any form by any means among an indefinite number of people to maintain interest in the advertised object (Clause 1, Article 3 of the Federal Law of March 13, 2006 N 38-FZ ). Small things (figurines, dishes, toys, stationery) with a company logo meet all the criteria and can be considered advertising. However, there are tax risks. The fact is that advertising is not targeted at anyone in particular, so when creating a specific list of individual card holders, the tax authorities may consider this a violation.

Opinion. Irina Shtukmaster, senior lawyer at Pepelyaev Group:
Courts sometimes note that if any product, even with a taxpayer’s logo, is distributed among a certain circle of people (employees, clients), then such products are not advertising. In particular, the Federal Antimonopoly Service of the Moscow District came to this conclusion in Resolution dated 01.03.2007, 09.03.2007 N KA-A40/1026-07. However, expenses for such purposes can be considered expenses for product promotion; accordingly, they can be taken into account as expenses on the basis of paragraphs. 49 clause 1 art. 264 of the Tax Code of the Russian Federation without taking into account the standard.

But if gifts are given to any bearer - the holder of a savings card, because... These are bearer cards and can be considered promotional expenses.

Opinions. Irina Shtukmaster, senior lawyer at Pepelyaev Group:
In paragraph 4 of Art. 264 of the Tax Code of the Russian Federation provides only an approximate list of expenses that are considered as advertising. In other words, the list of advertising expenses is open. Such expenses may include any costs associated with carrying out events that fall under the definition of advertising. In particular, if in a cafe, items (napkins, toothpicks) with cafe logos are laid out on the tables, then the costs of producing such items can be classified as advertising expenses, since they fully satisfy the criteria for advertising expenses. In this case, the product is a means of advertising, with the help of which visitors are formed to maintain interest in the services of the cafe; such products contain visual information about the object of advertising, promote recognition of the company (cafe) and at the same time are directed to an indefinite circle of people. At the same time, since such expenses are not mentioned in Art. 264 of the Tax Code of the Russian Federation as non-standardized (such expenses do not relate to outdoor advertising in terms of Law N 38-FZ “On Advertising”), for tax purposes they will be recognized in an amount not exceeding 1% of revenue.

Oksana Gusalova, accountant at GSL Law & Consulting:
Advertising is information disseminated in any way in any form and using any means, addressed to an indefinite circle of people and aimed at attracting attention to the object of advertising, creating or maintaining interest in it and promoting it on the market (Clause 1, Article 3 of the Law " About advertising"). If, for example, in a cafe, napkins or toothpicks with the logo of this cafe are laid out, then in this case the napkins and toothpicks are not carriers of advertising information and are used by a certain circle of people (cafe visitors).
Costs associated with the production of napkins and toothpicks with the cafe logo, under the general regime, are included in other costs associated with sales (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).
When applying the simplified tax system, these expenses can be taken into account as part of material expenses (clause 5, paragraph 1, article 346.16 of the Tax Code of the Russian Federation). The composition of material costs is determined by Art. 254 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). Based on paragraphs. 6 clause 1 art. 254 of the Tax Code of the Russian Federation, material expenses, in particular, include the taxpayer’s costs for the acquisition of works and services of a production nature, performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (provision of services) by the taxpayer’s structural divisions. Works (services) of a production nature include the performance of individual operations for the production (manufacturing) of products, performance of work, provision of services, processing of raw materials (materials), monitoring compliance with established technological processes, maintenance of fixed assets and other similar work.
Thus, an individual entrepreneur using a simplified taxation system has the right to take into account the costs associated with the production of napkins and toothpicks with the cafe logo when determining the tax base for the single tax, since these costs are directly related to the business activities carried out by him.

Gift certificates

Gift certificates can be used by an individual entrepreneur to increase, for example, sales during the holidays, or can be sold to men to purchase gifts for women. Certificates may also be offered to corporate clients. They can be used by restaurants, shops, beauty salons, etc.

Limitations and risks in providing gift certificates

1. The current civil legislation does not define the concept of “gift certificate”, so it is difficult to establish what type of agreement must be concluded with the client when issuing the certificate. Logically, the implementation of a certificate can be called a purchase and sale. However, there are examples of arbitration practice indicating that judges recognize sales contracts with an inconsistent list of goods as not concluded 3 . In addition, in the Letter of the Federal Tax Service of Russia for Moscow dated 08/04/2009 N 17-15/080428, the capital’s tax authorities directly stated that a gift certificate is not a product. It gives the bearer the right to purchase goods for the amount specified therein. The tax authorities conclude that “the amount received by the organization (as a result of the sale of a gift certificate) is an advance payment towards the retail sale of goods (provision of services, performance of work) that will be purchased (provided, performed) in the future.”

Opinion. Oksana Gusalova, accountant at GSL Law & Consulting:
A gift certificate certifies the right of its holder to purchase goods (work or services) from the seller in an amount equal to the nominal value of this certificate.
Costs for the production of gift cards under the general regime are included in other expenses associated with the sale of goods (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).
The list of expenses for the simplified tax system (clause 1 of article 346.16 of the Tax Code of the Russian Federation) does not directly indicate the costs associated with the production of gift certificates, therefore some taxpayers take these expenses into account as part of material expenses (clause 5 of clause 1 of article 346.16 of the Tax Code of the Russian Federation). However, according to the tax authorities, these expenses cannot reduce the tax base for the single tax. Therefore, in order to avoid disputes during the audit, it is better not to take them into account when calculating the single tax.

Also, when selling certificates, a contract for the provision of paid services cannot be used, since under a contract for the provision of services for a fee, the contractor undertakes, on the instructions of the customer, to provide services, that is, to perform certain actions or carry out specific actions, and the customer undertakes to pay for these services (Article 779 of the Civil Code of the Russian Federation). In practice, a gift certificate replaces cash when paying for goods and services.

Opinion. Irina Shtukmaster, senior lawyer at Pepelyaev Group:
Indeed, relations for the purchase and sale of goods using gift certificates represent a specific set of relations that are not directly regulated by civil law. In practice, several points of view are expressed regarding the qualification of transactions for the transfer of funds for the acquisition of a certificate and its further redemption. However, each of the possible approaches has its drawbacks.
The first approach assumes that the buyer acquires property rights to purchase, certified by a certificate. The second provides that the certificate is transferred as goods. But the certificate itself has no consumer value; it only serves as confirmation of the transfer of funds, and therefore cannot be considered a product. The third approach to defining the relationship for the “sale” of gift certificates as an advance payment towards the upcoming purchase of goods is also not without drawbacks, because clause 1 art. 487 of the Civil Code of the Russian Federation assumes that the advance payment is paid within the framework of the concluded sale and purchase agreement. In turn, according to paragraph 3 of Art. 455 of the Civil Code of the Russian Federation, the name and quantity of goods must be specified in the sales contract. Thus, since the goods to be transferred in exchange for the certificate are not initially specified, formally such a certificate cannot be considered as an advance payment. But, despite the existing shortcomings, this approach is most consistent with the nature of the relationship and is used in practice.
The costs of producing (purchasing) gift certificates, in our opinion, can be taken into account for tax purposes as advertising expenses when meeting the general requirements of Art. 252 of the Tax Code of the Russian Federation. Such expenses should be recognized as advertising expenses in the period when the corresponding certificates were transferred to customers. The basis for recognizing expenses may be reports on the number of transferred certificates compiled during the promotion within which such certificates are transferred. There is a risk that the tax authority does not recognize as economically justifiable the cost of producing certificates that were not used by buyers. However, this approach of the tax authorities can be successfully challenged, since Art. Art. 264, 346.16 of the Tax Code of the Russian Federation do not provide for any restrictions on the recognition of expenses depending on the characteristics of promotions. In other words, the Tax Code of the Russian Federation does not make the possibility of recognizing advertising expenses dependent on the further use of certificates transferred to buyers. In addition, entrepreneurs can refer to the position of the Constitutional Court of the Russian Federation, expressed in Determination No. 320-O-P dated 06/04/2007, which notes that in order to recognize costs as economically justified, it is first necessary to take into account the initial intentions of the business entity to obtain an economic effect, but not concrete results.

2. When introducing gift certificates, it is necessary to develop a local act in which it is necessary to determine the denomination, validity period and procedure for issuing gift certificates, and take into account the costs of producing certificates.

3. An individual entrepreneur may have problems with taxation. Entrepreneurs who use the simplified method and, therefore, recognize income on a cash basis, must immediately include the amounts received from the sale of gift certificates as part of their income. When a customer repurchases a certificate, there is no need to recognize revenue.

4. As a rule, there are no refunds for sold certificates. If no one uses it before the gift certificate expires, the certificate “burns out.” Consequently, if the certificate has expired, then the individual entrepreneur will generate income, and the moment the income is generated is its sale.

5. When selling a gift certificate, an individual entrepreneur must provide the client with a receipt. According to the Letter of the Federal Tax Service of Russia for Moscow dated 08/04/2009 N 17-15/080428, the amount received by the organization when selling a gift certificate is an advance payment towards the retail sale of goods (provision of services, performance of work) that will be purchased (provided, performed) ) in future. At the same time, the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” does not exempt organizations and individual entrepreneurs from the use of cash registers when making cash payments in the event payment for goods (work, services) before they are provided to the buyer. Therefore, when providing a gift certificate, an individual entrepreneur must sell it at the cash register.

6. If the purchase amount is higher than the cost of the certificate, then the buyer must pay additional money to the cash register or deposit it into the bank account. Accordingly, the individual entrepreneur must post these amounts as income. If the cost of the goods chosen by the buyer or the services provided to him is lower than the nominal value of the certificate, and the resulting difference according to the rules for the circulation of certificates is not returned ("burns"), revenue is usually recognized based on the actual selling price of goods and services, and the difference must be included in income individual entrepreneur as a gratuitously received amount.

In conclusion, I would like to note that all the methods discussed make it possible to increase sales of goods, works and services provided by individual entrepreneurs. At the same time, it is necessary to remember the nuances, legal and tax risks. Summarizing all the conclusions, pay attention to the following:

develop an internal document on the provision of discounts, discounts, gift certificates, which will be available to clients;

determine whether you will have expenses for the production of cards, leaflets, discount flyers, etc., and how you will recognize expenses and produce these documents;

enter into an agreement with the client and provide him with primary documents, which can later be presented to the inspectors;

reflect income by separately calculating the increase in profit when using discounts, bonuses, etc., which may serve as justification for the tax authorities. It must be remembered that discounts and bonuses should not be more than 20% of the established price, otherwise it is necessary to prepare documents indicating the legality of the price reduction (seasonal factors, expiration of the shelf life, etc.).

1 Letter of the Federal Tax Service of Russia for Moscow dated November 14, 2006 N 20-12/100238
2 Letter of the Ministry of Finance of Russia dated 05/07/2009 N 03-11-06/2/89.
3 For example, Resolution of the Federal Antimonopoly Service of the East Siberian District dated March 13, 2006 N A74-3508/04-Ф02-898/06-С2.