Tax implications of paying a retro-bonus on previously delivered products

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VAT. If the payment of a bonus (premium) results in a change in the cost of goods (works, services), then the VAT is restored by the buyer from the difference between the initial and final price. To restore the VAT previously accepted for deduction, the supplier issues an adjustment invoice (subparagraph 4 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation).

Income tax . If the bonus is a discount from the supplier on goods already delivered, and the expenses for their acquisition are reflected in the accounting, then the amount of expenses must be reduced. This can be done after filing a tax return that includes the specified expenses, for which you should recalculate the tax base for this period, pay the arrears in income tax and penalties, and submit a corrected return (clause 1 of Article 54, clause 1 of Article 81 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 22.05.2015 N 03-03-06/1/29540).

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Tax implications of paying a retro bonus as an additional batch of goods/services
VAT. If the bonus is an additional product (work, service), then VAT is not charged on the retro bonus if the following conditions are met:

the price of the main product is indicated taking into account the cost of additionally provided goods (works, services);

When calculating VAT from the main transaction, the cost of additional goods (works, services) is taken into account.

To confirm, it is necessary to submit relevant documents, such as calculations of the cost of goods (works, services).

In their absence, the transfer of additional goods will be considered gratuitous (clause 12 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 30.05.2014 N 33). For such an operation, the seller is subject to VAT.

However, its acceptance for deduction by the buyer is not allowed. Since the buyer received the goods free of charge, VAT is not charged. The invoice issued during this transfer is not entered into the purchase book by the buyer (subparagraph "a" of paragraph 19 of Section II of the Rules for maintaining the purchase book, Letter of the Ministry of Finance of Russia dated 13.12.2016 N 03-03-05/74496).

Income tax. A bonus paid by increasing the volume of goods delivered without changing the cost of previously purchased goods is reflected in non-operating income as property received free of charge (clause 8, part 2, article 250 of the Tax Code of the Russian Federation). There are clarifications on this issue from the Ministry of Finance of the Russian Federation (Letters dated 28.12.2012 N 03-01-18/10-200 (clause 3), dated 19.02.2015 N 03-03-06/1/8096).

In the event that a product receives a retro bonus, it is assessed at its market value (Letter of the Ministry of Finance of Russia dated 19.02.2015 N 03-03-06/1/8096). Income is received on the date of signing the acceptance certificate for the goods (invoice) (subparagraph 1 of paragraph 4 of Article 271, paragraph 2 of Article 273 of the Tax Code of the Russian Federation). When selling a bonus product, it is allowed to reduce the income from the sale by the amount of income reflected when it is received free of charge (subparagraph 2 of paragraph 1 of Article 268, paragraph 2 of Article 254 of the Tax Code of the Russian Federation).