Bonus goods at zero price. Nuclear Price Concept: The true value of free products. Increase in expenditures additional costs can be without problems

In this article, we will be interested in the use of discounts:

1. transfer to the buyer of bonus (free) goods;
2. payment to the buyer of the cash premium;
3. reducing the debt amount of the buyer.

But from the point of view of accounting and accounting for tax purposes, the organization is a buyer of goods, leading in the program 1C: Accounting 8 Edition 3.0.

The Buyer's organization applies the general regime of taxation - the method of accrual and accounting position (PBU) 18/02 "Accounting for calculations on the income tax of organizations". The organization is a treastery of value added tax (VAT).

Bonus

On January 27, 2017, the Buyer's organization, to the bonus for the implementation of the terms of the contract for the supply of goods, received an additional 100 units of goods from the organization "Supplier". The usual purchase price of such goods from the supplier is 2 000 rubles. Plus VAT 18% (360 rubles), which corresponds to the market price.

In order to stimulate the buyer to increase the volume of goods supplied by it, the delivery contract may be provided for a condition for the provision of a bonus in the form of a certain number of goods for the fulfillment of the terms of the contract. From the point of view of civil law, this transfer of goods is not a gift, since in accordance with paragraph 4 of Art. 423 of the Civil Code of the Russian Federation Such an agreement is considered as a compensated contract.

Products obtained as a bonus and intended for resale, in accordance with paragraph 5 of PBU 5/01 "Accounting of material and production reserves" are taken to account as material production reserves (MPZ) at actual cost. But a special procedure for determining the actual cost of the MPZ obtained on compensated contracts and not payable (transmitted in zero cost), the above-mentioned PBU does not contain. Therefore, the organization has the right to take into account the bonus goods at the current market value (which corresponds to paragraph 9 of PBU 5/01) or at the usual purchase price of this supplier (which corresponds to paragraph 9 of PBU 5/01).

In order to tax profits in accordance with PP. 3 p. 1 Art. 268 Tax Code of the Russian Federation in the implementation of purchasing goods the taxpayer has the right to reduce incomes for the cost of purchased goods. Since the bonus goods are obtained in the zero price, when it is realized, the taxpayer is not entitled to reduce tax base For income tax. Consequently, the cost of bonus goods in tax accounting should be zero. This point of view is reflected in the numerous letters of the Ministry of Finance of Russia.

The receipt of property without liabilities for its payment, in accordance with paragraph 2 of PBU 9/99 "Revenues of organizations", is an increase in economic benefits, which is recognized as an organization's income. The cost of the bonus product should be reflected in other revenues (paragraph 7 of PBU 9/99).

In the instructions for applying an accounting account plan, it is written that income related to gratuitous receipt of property is recorded in account 98 "Incomes of future periods" subaccount "gratuitous arrivals". Since 2011, in the opinion of most consultants, the income of future periods can be reflected in accounting only in cases directly provided for by the regulatory legal acts accounting accounting (instructions for applying an account plan for regulatory acts not applicable). But there is a fairly widespread opinion that the organization can register the use of account 98 "Incomes of future periods" to account for income upon receipt of bonus (gratuitous) goods in accounting policies. Therefore, we will consider two options in our example: without the use of account 98 and using an account 98.

In order to tax return, the goods received from the supplier as a premium (bonus), for the buyer's organization, is considered as free of charge received property (paragraph 2 of Art. 248 of the Tax Code of the Russian Federation). A gratuitous property obtaining leads to the recognition of non-deactive income in the amount of the market price of the property obtained (paragraph 8 of Art. 250 Tax Code of the Russian Federation). This income is recognized as the date of receipt of the bonus product (PP. 1 of paragraph 4 of Art. 271 of the Tax Code of the Russian Federation).

Getting bonus goods does not lead to price changes for previously purchased goods. Consequently, the buyer does not adjust the previously adopted by the amount of VAT on purchased goods.

In the event that the supplier recognized the provision of bonus goods by gratuitous transmission and calculated VAT from it, the accrued amount of VAT Buyer is not entitled to take to deduct (paragraph 19 of the Book of Book of Shopping, Decree of the Government of the Russian Federation No. 1137 dated December 26, 2011).

To reflect the bonus goods in the program, we will need two documents: a document receipt (acts, invoices) with a type of operation of the goods and a document Operation.

In the "header" of the document, we point out the seller's counterparty and the contract with it.

In the tabular part of the document, we choose (create) the corresponding nomenclature product and indicate its quantity without specifying the price. Accounting accounts in the configured program are automatically installed.

When carrying out a document, the goods are canceled on account 41.01 "Goods in stock" only in quantitative accounting.

An example of filling out the document admission and the result of it is shown in Fig. one

For the formation of the accounting value of the bonus product and to accrual income in accounting and in order to tax, we will use the document operation.

First, consider the option without the use of account 98.

Add wiring. By debit, point out the account 41.01 and fill it with the analyst, we will not specify the number. On the loan, we point out the score 91.01 "Other incomes" and as an analyst choose (create) an article of other incomes and expenses with a type of article free of charge of the property, works, services, property rights. Let's point accounting value The resulting bonus product. In the tax accounting (amount of DT), we indicate the zero cost of the goods and reflect the corresponding constant difference. The amount of non-deactive income in tax accounting (CT sum) corresponds to the amount of income in accounting.

The completed document operation is shown in Fig. 2.

With the subsequent implementation of the bonus product in accounting, the cost will be recognized - the cost of goods will be recognized. In order to tax return, expenses will not be, since the cost of bonus goods in tax accounting is zero.

For the sale of bonus goods, we use the document implementation with the type of operation of the goods. The document is filled in the usual manner.

When conducting a document, accrues in accounting and tax accounting revenue (DT 62.01 - CT 90.01.1).

VAT (Dt 90.03 - CT 68.02) will be charged for revenue (Dt 90.03 - CT 68.02) and the document will record the sales of VAT sales (sales book).

Costs in the form of cost of goods (Dt 90.02.1 - CT 41.01) will be recognized only in accounting, there are no costs in the tax accounting, the corresponding permanent difference will be taken into account on the debt debit.

The document is implemented and the result of it is presented in Fig. 3.

When closing a month, when closing the account 90 sales, the constant difference spikes into the debit of account 99 "Profit and losses", and, therefore, a permanent tax liability will be charged. The amount of permanent tax liability is calculated as a product of a constant difference at the income tax rate (200,000 rubles * 20% \u003d 40,000 rubles).

Posting a regulatory operation Calculation of income tax is shown in Fig. four.

Consider the second option to fill the operation of the operation - using the account 98 "Incomes of Future Periods".

First, add wiring for accounting. By debit, we point out the score 41.01, fill it with its analytics, do not specify the number. On the loan, we point out the score of 98.02 "Certificate arrivals". We indicate the accounting value of the bonus product. In the tax accounting (amount of DT), we indicate the zero value and reflect the corresponding constant difference. The amount of income of future periods in tax accounting (CT sum) is also equal to zero, as in tax accounting, non-engineering revenues are recognized in current periodSo we point out the loan the corresponding temporary difference.

Add wiring for tax accounting (you can copy the previous one). Debit account B. this case Values \u200b\u200bdo not have, we can leave the score 41.01. On the loan, we point out the score 91.01 "Other revenues", choose an article by other incomes and expenses as an analyst with the type of article. In accounting (sum) indicate zero. In tax accounting, we point out the loan (amount of CT) the amount of non-degree income and reflect the appropriate temporary difference with the minus sign.

The completed document operation is shown in Fig. five.

With this option, the operation in the month of receipt of the bonus product when closing the month will be accrued tax Active. The amount of the deferred tax asset is calculated as a work of a temporary difference at the income tax rate (200,000 rubles * 20% \u003d 40,000 rubles).

Posting a regulatory operation Calculation of income tax is shown in Fig. 6.

If we use an account 98, then simultaneously with the implementation (retirement) of the bonus product, we need to write off the income of future periods and recognize other income. To do this, we will need a document operation again.

Add wiring. By debit, we point out the score of 98.02 "Gradual arrivals". On the loan, we indicate the score 91.01 "Other revenues" with an article of gratuitous arrivals. In accounting, we specify the cost of a realized (retired) bonus product. In tax accounting, we indicate the debit and loan only the corresponding time differences.

The completed document operation is shown in Fig. 7.

When the month of the implementation of the bonus product is closed, except for the accrual of a permanent tax liability, the repayment of a deferred tax assets will also be credited.

Postings of the regulatory operation The calculation of income tax is shown in Fig. eight.

Discount in the form of a cash premium to the buyer

On January 27, 2017, the Buyer's organization received a notice of the organization "Supplier" on the accrual of remuneration in the form of a premium for the implementation of the terms of delivery contract in the amount of 100,000 rubles. Cashs have been listed on the Organization's current account on February 6, 2017.

In order to stimulate the buyer, the supply contract of goods may be provided for a condition for the payment of monetary remuneration for the implementation of the terms of the contract. The presence in the contract the conditions for such a remuneration does not contradict paragraph 4 of Art. 421 of the Civil Code. The size of the indicated remuneration is not taken into account when determining the price of goods.

In accounting, the amount of award, due to the buyer's organization from the seller, in accordance with the contract of delivery of goods, is considered as an increase in economic benefits, it eats.e. recognized income of the organization. Income in the form of a cash premium is for the organization by other income and is recognized to the date of actual receipt money or on the date of receipt from the provider of notice of the provision of award (p. 7, 16 PBU 9/99).

In order to tax return, the premium received from the supplier, in accordance with paragraph 2 of Art. 248 of the Tax Code represents granted property. Upon receipt of gratuitous property, there is a non-revenue income (paragraph 8 of Art. 250 Tax Code of the Russian Federation), which is recognized as the date of receipt of funds (paragraphs 2 of paragraph 4 of Art. 271 of the Tax Code of the Russian Federation).

Upon receipt from the provider of notice of the accrual of the cash premium, it is necessary to accrue income in accounting. To perform this operation, we use the document operation.

On the debit we can specify an account 76.09 "Other calculations with different debtors and creditors". In the analyst of the account, we point out the seller's counterparty, create an agreement with the type of other (we call it a conditionally monetary premium under the supply contract), as a document of settlements (notice), create a calculation document (manual accounting). According to the loan, we point out the score 91.01 "Other incomes" with the article by other income and expenses gratuitous arrivals. In accounting, we specify the amount of the award - 100 000 rubles. Since the prize is recognized as an income only on the date of receipt of funds, the amounts of the debit and the loan must be equal to zero, and, as a result, the corresponding time differences must be registered.

Thus, we recognized income only in accounting, for tax purposes, it will be recognized later upon receipt of funds. If the receipt of notification and receipt of funds will occur in different periods, a deferred tax liability will be charged (it), which is calculated as a product of temporary differences (BP) at the income tax rate.

An example of filling out an accounting certificate is shown in Fig. nine.

Since in our example, the cash went to the current account only next month, in January, at the closing of the month it was accrued in the amount of 20,000 rubles. (100 000 rub. * 20% \u003d 20 000 rub.).

Posting a regulatory operation Calculation of income tax is shown in Fig. 10.

To reflect in the program of receipt of the monetary premium to the current account of the organization, you can take advantage of the document admission to the current account with the type of operation, other calculations with counterparties.

An example of filling the document and its wiring is presented in Fig. eleven.

Upon receipt of the amount of the award to the current account, it is necessary to accrue income for tax purposes. We will use again the operation operation (you can copy the previous document).

The wiring will be exactly the same as in the previous document, but the amount of the award should only be specified on the debit and credit of the tax accounting, and the corresponding (negative) time differences must be registered. Thus, we recognize the income only in tax accounting and GASIM temporary differences registered by us in the previous month.

An example of filling out an accounting certificate is shown in Fig. 12.

Since temporary differences are fully repaid, in February, when closing the month, the deferred tax obligation accrued in January will be repaid.

Posting a regulatory operation The calculation of income tax for February is shown in Fig. 13.

Discount, reducing buyer's debt

Discount of this type reduces the existing debt of the buyer or is counted as an advance payment for the delivery of the next batch of goods.

On January 27, 2017, the Buyer's organization received a notice from the supplier about the accrual of remuneration in the form of a premium for the implementation of the terms of the contract of supply in the amount of 118,000 rubles. The amount of the premium is counted as an advance payment on the relevant contract.

In accounting, the amount of award, due to the buyer, as in the previous example, is an expirational income for the buyer, which is recognized as the date of receipt of the notice.

In order to tax returns received a bonus received by the buyer, the amount of which is counted by the supplier as an advance payment for the delivery of the next batch of goods, essentially donated the received property right, the receipt of which leads to the recognition of non-deactive income (paragraph 8 of Art. 250 of the Tax Code of the Russian Federation). This income is recognized as the date of receipt of the notice in the amount indicated in the notice (PP. 1 of paragraph 4 of Art. 271 of the Tax Code of the Russian Federation).

To accrual reward income, as in the previous example, we use the document operation.

The debit indicates the account 60.02 calculations on the advancements issued. The advance payment is charged under the existing supply contract. As a calculation document, you can use the calculation document (manual accounting). According to the loan, as in the previous example, the score 91.01 is indicated with the articles of other income and expenses gratuitous arrivals. The amount of the award is indicated in accounting and tax accounting.

An example of filling out the operation of the operation is shown in Fig. fourteen.

Let's summarize. In the three examples considered by us, the buyer's organization received three discounts of different types of goods that are not related to the change in the price of a unit of goods:

• a bonus product premium (cost of goods 200 000 rubles);
• cash premium (100,000 rubles);
• reducing the debt of the buyer (issued an advance of 118,000 rubles.).

Total obtained as a result of discounts, recognized in accounting, other income of the organization is 418,000 rubles. The Fragment of the Financial Results Report for the first quarter of 2017 is presented in Fig. fifteen.

As we have repeatedly spoke, for the purpose of taxation, all these three types of discounts arrived, as granted property and property rights, subject to paragraph 8 of Art. 250 Tax Code of the Russian Federation and are included in the non-deactive income of the organization.

When forming a profit tax declaration, non-dealer income in the form of free property (works, services) or property rights will be praised in the application line 102 to the sheet 02.

Fragment of the income tax declaration for the first quarter of 2017 is presented in Fig. sixteen.

Liked? Share with your friends

Consultation on working with the program 1C

The service is open specifically for clients working with the program 1C of different configurations or on information and technical support (ITS). Ask your question, and we will answer it with pleasure! The prerequisite for obtaining consultation is the presence of an existing Treaty of ITS prof. Exceptions are the basic versions of PP 1C (8 version). For them, the availability of the contract is not necessary.

Any buyer is nice to get something for free. It is this magical word that is considered in advertising the most effective. And quite often, suppliers transfer bonus goods for customers for a certain amount of procurement. It can be products similar to those who have already bought the buyer. And there may be completely different - selected at the discretion of the seller itself. Also suppliers often give free samples of their products or goods to those who had not yet bought them before. Moreover, not only Russian sellers do this, foreign companies are resorted to the distribution of free bonus goods and samples.

Refuse free item or other values \u200b\u200bthat can be sold or somehow use (for example, as raw materials or materials), of course, is stupid. However, if there is a zero price in the invoice for such a product, then the recipient may have tax difficulties. However, they can be from the seller itself. Therefore, when an accountant sees into the invoice with a zero price, questions arise: how to take into account, what taxes pay and what to do so that such difficulties do not occur in the future?

"Accounting" complexity from the buyer

So, you got a product or sample for free from your supplier. If the invoice price is specified in the invoice, the zero price is indicated, for testing it is the reason to consider them free of charge received. And as a result - to present special requirements When calculating taxes.

Include the cost of free of charge products in "Profitful" income

Of course, the first thing that requires to pay the checking is the income tax from the cost of gratuitous goods received but p. 2 art. 248, paragraph 8 of Art. 250 Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated January 19, 2006 No. 03-03-04 / 1/44; Letter of the UFNS of Russia in Moscow of 29.04.2008 No. 20-12 / 041762.1. The Ministry of Finance believes that it must be determined as a market price and take into account in income h. art. 40, paragraph 8 of Art. 250, sub. 1 p. 4 art. 271 NK RF.

If you buy similar goods from your supplier, the market value is easy to determine: it will be equal to the price of ordinary purchase and paragraph 5 of Art. 40 NK RF.

But if the supplier gave you other goods that you have not bought before, or if you received free samples of new products or goods, then the market value is difficult to determine. You initially simply do not have for this data. Therefore, so that there are no difficulties with inspectors, better stock documents, of which the cost of the goods received by you (or at least similar) would be visible.

The simplest thing is to request a certificate from the seller (with signature and printing) about the usual price when selling goods or other values \u200b\u200bthat he gave you free. If you got goods from a foreign counterparty, then you can take their customs value as a market price.

Well, if you do not fit any of the above options, you can request data on the same goods in other organizations. Either you can take the price of official sources about market prices for goods, works or services and stock quotes h. p. 11 art. 40 NK RF.

Even more difficult if the market is as such for the values \u200b\u200byou received for free, no. Will have to focus on the price of their subsequent realization and p. 10 art. 40 NK RF. At the same time, the market price of the acquisition will be equal to the difference between the price, which you sold or are going to sell goods to our customers, and your usual costs for the resale (without taking into account the price of buying goods).

But in any case, your organization should be interested in having a documentary confirmation of the market price. Otherwise, the tax inspection can determine the market value itself - and this price may turn out to be more than you think.

The same situation and simplists: in order not to argue with the inspection, they should take into account in their income received for free products by their market value and p. 1 Art. 346.15, paragraph 8 of Art. 250 NK of the Russian Federation.

Of course, you can argue with such a point of view. After all, the transfer of bonus goods is not a gift e. p. 2 art. 423, para. 2 p. 1 Art. 572 of the Civil Code of the Russian Federation; Clause 3 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 21, 2005 No. 104. Do not come: no about what kind of ghost there is no speech. Bonus goods you get only when performing strictly defined conditions. And the property is considered to be obtained free if with its appearance at the recipient does not arise a response to convey property, property rights, work or provide services and p. 2 art. 248 NK RF. But such logic is unlikely to support the tax inspector.

Intelligencers do not have to pay taxes from the obtained bonus goods

Retailers for UTII lucky more than simplifiers and fees for income tax. If the receipt of such goods is associated with the activities of which it is necessary to pay UTII, then no taxes on the free goods will not have to pay. After all, the concept of "trade" includes not only sale, but also the acquisition of goods in p. 1 Art. 11, Art. 346.27 of the Tax Code of the Russian Federation; p. 1 Art. 2 of the Federal Law of December 28, 2009 No. 381-FZ "On the basics of state regulation of trading activities in the Russian Federation". And if you received the goods during the "imputed" activities for free and then sold it within the retail trade, these operations in the complex fall under UNVD.

And if, in addition to retailers, you have other overteighter activities or activities at usno, for example wholesalethen you will have to distribute income in the form of free products between different species Activities. The Ministry of Finance recommends this on the basis of separate accounting data but Letter of the Ministry of Finance of Russia dated January 28, 2010 No. 03-11-06 / 3/11. But as specifically, it depends on the situation. For example, you got from the supplier for free bonus goods worth 100 rubles. For buying a batch of goods by 10,000 rubles. And from this party, the product in the amount of 3000 rubles. sold retail, and the goods are 7,000 rubles. Sold wholesale. Income 100 rubles. can be divided like that. Activities on UNVD include 30 rubles. (proportional to the value of the goods sold in retail). And then the remaining 70 rubles should be attributed to the total regime. But you can and differently distribute the received income. The main thing is to justify your approach and consolidate it in accounting policies.

Write off into "profitable" expenses the market value of goods with which tax paid will not be able to

Suppose you went on a safe way and took into account the cost of goods that you received from the supplier. And paid an income tax from it. It is quite logical to assume that you have in tax accounting thereby determined the cost of free products on which you can reduce revenue when selling it. Or take into account this cost as part of its expenses - if these goods you use as raw materials or materials.

However, the Ministry of Finance does not agree with such a position. For bonus goods or samples received from the suppliers, there are no rules for determination in the NC. and p. 2 art. 254, Art. 268 NK RF. Using this, checking the cost of their acquisition zero j. Letters of the Ministry of Finance of Russia from 09/26/2011 No. 03-03-06 / 1/590, from 01/19/2006 No. 03-03-04 / 1/44.

Attention

It is dangerous to reflect the market value of free products and take into account it in expenditures as their purchase price.

As you already understood, such a position is not quite logical. After all, the sale of free goods obtained there is a double taxation of their market value: once as non-engineering income, the second - in the composition of revenue from sales. And the same income should not be paid twice with income tax - it is directly fixed in ch. 25 NK R. F. p. 3 art. 248 NK RF.. Therefore, if you decide to argue with verifying, then you can take into account the market value of the goods with which you paid income tax when they are received as its consumption. and.

Similar disputes occurred earlier when selling values \u200b\u200bsurrounded by inventory or dismantling of the main media in p. 2 art. 254 of the Tax Code of the Russian Federation (ed., Operating before 01.01.2010); Letters of the Ministry of Finance of Russia of December 18, 2006 No. 03-03-04 / 1/841, from 15.06.2007 No. 03-03-06 / 1/380. The courts supported taxpayers in the fact that during the sale of surplus to expenses, it can be written off their cost equal to the amount taken into account in the income from which the tax on profits was paid b art. 268 Tax Code of the Russian Federation; Resolution of the FAS WE dated 04.27.2011 No. F09-2353 / 11-C3. And from 2010, changes were made in the NC, and now revenue can be reduced to the market value of values \u200b\u200bwithout any spore in p. 2 art. 254 NK RF.

Increase in expenditures additional costs can be without problems

The fact that the supplier does not require you fees for bonus goods does not mean that you have no expenses related to getting them. The most common associated costs are transport. And when obtaining bonus goods from foreign suppliers, still will inevitably arise the cost of storage, insurance and the payment of customs duties. Where to do such additional costs? After all, it is clear that if free goods you will use in our business, then all such expenses are economically justified s art. 252 NK RF. The Ministry of Finance agree with this, and Moscow tax and The letter of the Ministry of Finance of Russia from 09/22/2010 No. 03-03-06 / 1/605; Letter of the UFNS of Russia in Moscow of 04.03.2011 No. 16-15 / [Email Protected] . But what specifically the type of costs are related to related costs, depends on your accounting policies for tax purposes.

OPTION 1. According to the accounting policy, the costs associated with the acquisition of goods, considered as independent expensesarticles 318, 320 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated 29.05.2007 No. 03-03-06 / 1/335. In this case:

• expenses not related to delivery of goods from the supplier can be immediately written off as indirect (for example, it may be insurance costs or customs duties);
• shipping costs you need to consider how direct expenses;
• the cost of goods received free of charge will be zero.

Option 2. In accounting policies it is planned that the costs associated with the receipt of goods must be distribute between batches of purchased goods and include in their cost. In this case, you have the opportunity to form a purchased value of free products.

If you distribute the accompanying expenses in proportion to the weight or number of goods, there will be no difficulties. But if you allocate the costs associated with the acquisition of goods (both purchased for money and free), in proportion to purchasing prices, you need to decide how much will "cost" for the purposes of such a distribution your free products. On the one hand, they have a zero price. On the other hand, for the purposes of taxation, you need to "draw" their market value and pay an income tax from it. Therefore, you yourself can choose:

• <или> Focus on the zero value of goods - then free items will be listed in your zero price;
• <или> Focus on the market value - then the cost of free products can be attributed a part of the concomitant costs.

The selected option is better to register in your accounting policy - so that the inspectors clearly knew exactly how you consider income tax.

In accounting there are several approaches to the determination of the cost of free goods and samples

In accounting, in contrast to the tax, received free products or other values \u200b\u200bare reflected in market value and p. 9 PBU 5/01 "Accounting for material and industrial stocks", approved. Order of the Ministry of Finance of Russia of 09.06.2001 No. 44N. In addition, as usual, the value of the values \u200b\u200byou received should include related costs associated with obtaining bonus goods. in p. 6 PBU 5/01.

As soon as you decide in accounting with a market price for free of charges, the same amount you will need to take into account in other income h. p. 7 PBU 9/99 "Organization's revenues", approved. Order of the Ministry of Finance of Russia of 06.05.99 No. 32n.

Special attention should be paid to the posting of free goods and other TMTs. Because if you have received free goods from a foreign supplier, then without accepting the goods to account, you will not be able to take to deduct VAT paid at customs.

Step 1. Determine the accounting market price of goods received or samples with zero-price

The most difficult thing is to determine what kind of market price should be: the purchase price or the price of possible sale? In PBU 5/01 there is no clear answer to this question. Therefore, we will consider several possible options.

OPTION 1. The market price received by the FREE TMT is the market price of their possible acquisition.

That is their purchase price. In this case, this price will coincide with the price with which you paid income tax. And therefore, the amount of income on this operation in tax and accounting will coincide.

But when writing off on financial results The cost of the values \u200b\u200breceived for free, you cannot avoid differences between tax and accounting.

Option 2. The market price received by TMC is the market price of their possible implementation.

And this price must be determined regardless of whether you are going to sell these TMCs or will be used by themselves - for example, like materials or raw materials. The main thing is to determine the price at which such values \u200b\u200bcan be sold. If you go on this path, you will immediately have to determine the income in the form of their selling price. And in the tax accounting income will be determined in the amount of their purchase price. As a result, the "tax" income will differ from income in accounting. And you will have to reflect the constant differences in PBU 18/02 pP. 4, 7 PBUs 18/02 "Accounting for calculations for the income tax of organizations", approved. Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n. When writing off the cost of goods received free of charge (raw materials, materials), also do not forget that the amount of costs in the form of the cost of the costs of TMC in tax accounting is zero, but in accounting - no.

Option 3. The market price of goods obtained by invoicing with zero cost must be determined on the basis of the terms of the contract for which they are obtained.

After all, such goods in principle cannot be called received for free - if an organization must perform predetermined actions. Such a position adhere to the specialists of the Ministry of Finance.

From authoritative sources

Head of the Department of Accounting and Reporting Department of the State Regulatory Department financial control, audit activity, accounting and reporting of the Ministry of Finance of Russia

"Even if the goods are obtained with a zero price over the invoice, but for their receipt, the buyer had to fulfill certain contractual obligations (for example, to buy a certain amount of goods), then it is impossible to call for free. After all, in order to get a bonus product, the organization before that was supposed to pay for all previous parties.

Therefore, to determine in the accounting value of bonus goods it is necessary to do so. The amount paid for the previous parties must be distributed between them in such a way that the corresponding part accounted for the bonus party. Most often, the prospects for typing a certain amount of purchases are clear to the buyer in advance when the condition for the provision of bonuses arise from the agreement with the provider or its public statements. It is unlikely that the buyer's bonus turned out to be a complete "surprise".

If, nevertheless, such prospects were not known to the buyer immediately, then within one reporting year, when receiving a bonus party or individual bonus goods, it is necessary to redistribute the cost of previous parties, including to reduce the amount of recognized expenses to the corresponding amount in which previous parties have already been sold. If these events step over through the annual reporting date, it is necessary to do the same, applying the norms of PBU 7/98 "Events after the reporting date » applied. Order of the Ministry of Finance of Russia of 25.11.98 No. 56n” .

From an economic point of view, this approach is the most correct. However, as we see, he is the most time consuming for an accountant. Since to form the cost of bonus goods or free samples, other credentials are required. For example, reduce the cost of previously accounted for goods purchased from the same supplier. Because of this, the cost of all goods (both free and not) in tax and accounting will be different.

In addition, this approach means that no income in accounting in connection with the receipt of bonus goods or free samples does not occur. This is, of course, a sound approach. Only here, as we have already spoken, when calculating income tax insistent insist on reflecting income and pay from it to income tax. As a result, the difference between accounting and tax account And the need to once again apply PBU 18/02.

Step 2. Reflect the income from getting free products or samples

This should be done if you have determined the cost of bonus goods or free samples according to option 1 or 2. That is, they recognized them received by free values, focusing on source documents (on the invoice with zero price).

About changes in accounting income and expenses of future periods Read:

Previously, many accountants reflected the cost of free of charged property, including free products, on account 98 "Incomes of future periods". But from this year, it is no longer in the regulations on account of accounting, dedicated to the accounting of income of future periods in clause 81 provisions on accounting and accounting reporting in the Russian Federation, approved. Order of the Ministry of Finance of Russia from 29.07.98 No. 34N; PP. 19 p. 1 Annexes to the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n. And on the line "Incomes of future periods" Balance but Order of the Ministry of Finance of Russia from 02.07.2010 No. 66n We need to reflect only target budget financing e. pP. 9, 20 PBU 13/2000.

So you, of course, can in account use and score 98 to reflect the income from getting free value j. Instructions for the application of the account plan ... approved Order of the Ministry of Finance of Russia of 31.10.2000 No. 94n. But then it will be more difficult for you to make sure accounting reporting. So better upon receipt free values Reflect income on account 91-1 "Other revenues".

And for convenience, these amounts can be carried out through 60 "Calculations with suppliers and contractors". Then it will be seen from whom you received the goods. As a result, the wiring scheme may be such (do not consider the inclusion in the cost of related expenses - these postings are standard).

Contents of operation	DT	Kt.
Bonus Free Products (Raw materials, Materials) were obtained from the supplier and reconciled at market value	41 "Goods" (10 "Materials")
The market value of free goods (raw materials, materials) is reflected as other income.	60 "Calculations with suppliers and contractors"	91-1 "Other income"
A constant tax asset is reflected (the difference between the accounting and tax market value of the products received free of charge of goods or materials x 20%	68 "Calculations for taxes and fees", subaccount "Income tax"	99 "Profits and losses"
This wiring will be only if you decide in accounting to determine the market value of the values \u200b\u200breceived for free as the market price of their possible sale, that is, by option 2

When selling free goods (or when classifying in accounting the cost of raw materials and materials on the financial result - at least directly, even indirectly indirectly in the cost of finished products) it is necessary to repel constant differences s pP. 4, 7 PBU 18/02.

For clarity, consider the accrual of a permanent tax obligation on the example of the sale of goods obtained from the suppliers from the suppliers (wiring for VAT accrualing is not known - it is well known to everyone).

Output

Obtaining the zero price of bonus goods and free samples that the buyer "has earned" by fulfilling certain conditions of the contract with the supplier, turns into accounting difficulties: both in accounting and tax.

Tax complexities from the seller

If your organization is a supplier who has decided to distribute to its buyers of free products or its products, then you also have nothing smoothly.

Attention

The seller when transferring bonus goods to the buyer must accrual VAT from its market price.

In accounting The cost of such goods (products) can be included in commercial expenses or expenses for ordinary species Actors and pP. 5, 7, 9 PBU 10/99 "organization expenses", approved. Order of the Ministry of Finance of Russia of 06.05.99 No. 33N And reflect the debit of account 44 "Sale expenses" or account 91-2 "Other expenses". Revenues from sales on account 90 "Sales" will not be, as you give your products for free.

But with the cost of free goods or products (which is defined as their usual selling price) must be accrued VAT, So for the purposes of ch. 21 Tax Code of the Russian Federation Such a transfer is equal to the implementation and sub. 1 p. 1 Art. 146, paragraph 2 of Art. 154 NK RF. And you will have to invoice w. p. 3 art. 168 of the Tax Code of the Russian Federation (although your buyer does not have the right to deduct it w. Letter of the Ministry of Finance of Russia dated March 21, 2006 No. 03-04-11 / 60).

Warning the head

So that there are no problems with tax authorities, all bonuses buyers are better to fix in the client loyalty program, Marketing policies or other internal document with similar content.
Otherwise, the inspectors will find their ordinary gifts and draw out their cost from expenses when calculating the tax on profits b p. 16 art. 270 NK RF.

The accrued VAT can be reflected either as a commercial consumption in account 44 "Sale expenses", or as other expenses on subaccount 91-2 "Other expenses".

When calculating profit tax In the income, you have nothing to include (as you have passed the products along the zero price). And in the expenditures you can take into account how other d. sub. 49 p. 1 Art. 264 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia from 08/31/2009 No. 03-03-06 / 1/555, from 04.08.2009 No. 03-03-06 / 1/513:

• <если> Transfer their products as bonuses - its value (is defined as the amount of direct costs of its manufacture eV Letters of the Ministry of Finance of Russia from 11.03.2010 No. 03-03-06 / 1/123, from 08.12.2009 No. 03-03-06 / 1/792. Although some organizations manage to prove the opposite. True, only in court e. Resolution of the FAS SKI dated August 13, 2010 No. A32-2525 / 2009-70 / 36.

  It is better to avoid "free cheese" by changing the terms of the contract of delivery

  As you can see, the reverse side of free products - tax costs. The buyer is in the form of income tax, and the supplier is in the form of VAT.

  Therefore, it is better to avoid the free of charge of bonus goods and samples. To do this, one can consider such options for contracts.

  OPTION 1. The supplier charges the buyer a cash premium, which is then read on to pay for certain goods.

  That is, first the supplier simply charges the premium. Then the buyer chooses the goods worth an amount equal to the amount of the award. And the third step is a debt offset for the goods and debt in the form of a unpaid premium. It can be done according to one of the parties.

  The buyer must include such a premium in its income when calculating income tax. Note that buyers - UTII payers from received cash bonuses, premiums and discounts should not pay the tax on profits b Letters of the Ministry of Finance of Russia dated July 01, 2009 No. 03-11-06 / 3/178, from 15.05.2009 No. 03-11-06 / 3/136. Of course, if there are no other activities except "imputed".

  With this approach, goods, as a payment for which the award is credited, will have their price. It can be taken into account in the expenditures - both in accounting and when calculating income tax. Input VAT can be taken to deduct.

  The supplier can take into account such a premium in its non-dealer h. sub. 19.1, 20 p. 1 Art. 265 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia in Moscow of 05.03.2010 No. 16-15 / [Email Protected] . And from the revenue from the sale of shipped goods, as usual, it is necessary to charge the income tax and VAT, and also need to set the invoice to the buyer.

  Option 2. The supplier boosts bonus products or free samples with a specific price (not zero) together with the party of the usual product. And the value of ordinary goods decreases on the declared value of free products.

  As we can see, with this option, the total price of goods does not increase the cost of bonus goods (free samples). Because of this, the supplier must reduce the price of each product over the invoice (or several of them).

  If the supplier decided to reduce the price of all ordinary products supplied by the invoice, the price of the unit of each product will be reduced.

  As we see, with this version, the bonuses turn into an ordinary discount. And the buyer for all goods received will be a clear price, which means there will be reasonable and documented the costs of their acquisition, which can be taken into account when calculating income tax. And there will be the right to deduct VAT.

  Only the supplier should ensure that the price of bonus or free goods and samples does not exceed the total price of a "discount" batch of goods. For this, some provide various restrictions. For example, they are fixed in the contract and in their marketing policies that bonus goods should not be more than 30% (50%, 60%, etc.) of the cost of the batch of goods, together with which they are supplied.

  Texts mentioned in the article by the Ministry of Finance and the FTS of Russia can be found: section "Financial and Personnel Consultations" Systems ConsultantPlus (Information Bank "Financier")

  As you can see, the saying about free cheese does not lose relevance. And even if the buyer should earn it, the tax authorities still consider it a gift received by "just so." In such situations, the proper registration of the relationship of the buyer's relationship will help. After all, if in order to get something, the buyer must fulfill certain conditions, then any free goods it should be discussed. And if all the goods received will be their price, then there will be no problems with any taxes, nor with verifiers.

It's no secret that if you offer the buyer to choose from several variants of one product, he will prefer the one that will be most beneficial in the price (if it is advantageous not to buy, then be sure, people will come). As for free products,, according to some researchers, in their respect, consumers act somewhat differently and not simply deduct the costs of the estimated benefit, as they usually make, but perceive the value of such products much higher.

In relation to this assumption, a study was conducted, during which the demand for two products differed from each other in price was opposed, but the price difference is such that the cheaper product was caught up either at a very low price, or at all for free.

Introduction

The "0" symbol was originally invented by Babylonians, but was not used as a number, but as a kind of playlisholder, while the concept of zero as the emission symbol was denied by the ancient Greeks for centuries: first Pythagore, Aristotle, and then their followers. In many ways, such an attitude arose due to the ancient Greek religious beliefs: the ancient Greeks considered God endlessly, therefore the possibility of the existence of "emptiness", "nothing" was rejected. Such an argument found a support in mathematics, which, as you know, was based on the ancient Greeks on geometry, where the negative numbers and the number "0" simply lose all meaning. This inability to adopt the concept of "0" and became one of the reasons why the development of mathematical science was inhibited by many centuries.

India has become the first country where the character "0" began to be used as a designation of the number: unlike the ancient Ellinians, the Indians initially separated the algebra and geometry, and their religious views implied infinity and the emptiness components of the elements of one system. Later, the number "0" migrated to the Arab countries and already from there found the way to Europe. Since Aristotle rejected the symbol "0", and Christianity was largely based on Aristotelian philosophy, then in Europe at first this figure did not receive widespread. So continued until the era of the Enlightenment.

IN newest Story The concept of "0" helps to understand the various aspects of human psychology. The theory argues that the lack of remuneration for performing any task can increase sympathy for it in contrast to the situation when a small remuneration will still take place. Further research in this area has led to an understanding that the abolition of remuneration for the action performed may eventually affect the nature of motivation, change the self-perception of the individual and affect its sense of competence and control.

For example, the Gneezy and Rustichini researchers (Gneezy and Rustichini) revealed: despite the fact that the quality of the task (such as the collection of funds for charity or the filling of IQ test) has increased along with the increase in the size of the remuneration, with the lack of remuneration, the same tasks were performed. at a higher level.

These discoveries made it possible to conclude that in situations where the price of the goods is present, people are guided by market standards, and when it is not (that is, the price of the goods is zero) - social. This is confirmed by the result of the experiment, during which students offered to buy candy at a price of 1 cent per piece. Due to the low prices, students took 4 candy at a time. When the same candy offered for free, the students took no more than one (a decrease in demand with a decrease in price).

This article provides an experiment that is somewhat expanding the research field of the psychology "zero" ( psychology of Zero.) the psychology "free" ( psychology of free.). Intuition and some anecdotic facts say that people perceive free things much more expensive real value. It is not necessary to walk far behind examples: many people are ready to stand in a queue for hours to get something for free, although the product itself can be sold at a relatively low price. At first glance, an increase in demand at a low price (or its complete absence) is not surprising, but this fact cannot be explained only by an economic argument. The purpose of the experiment is to establish the reasons for this phenomenon.

Measurement of reaction / hypereaction on zero price

Experiment 1. Hypothetical selection

60 people participated in the experiment. Each of them was asked to make a hypothetical choice between the two products: chocolate candies Hershey's or Ferrero Rocher - either to abandon the purchase and the other (participants were provided by images of both brands). Prices for goods rose and decreased on the same values. A total of 3 experiences were held.

In the first experiment, the cost of Hershey's and Ferrero Rocher candy was 1 cent and 26 cents, respectively. In the second, the price was reduced by 1 cent, that is, now buyers had to make a choice between candy for 25 cents and free. In the third surcharge, prices were increased by 1 cent. The meaning of the third experience was to compare the change in demand while reducing the price of 1 cent in a situation where this decrease reduces the price of a cheap product to a minimum, and that situation when a cheap product becomes free.

results

In the figure below you can see the results of the first series of experiments.

As you might notice, the demand for a cheaper option has increased significantly after this option has become free. However, with a one-time decline in the price of an expensive and cheap product, in which the price of the latter becomes equal to 1 cent, change in demand is insignificant, and even - almost imperceptible compared to the dynamics of demand in the first experience.

Thus, albeit hypothetically, it was proved that the theoretical model of behavior at zero price takes place in practice: an increase in demand is explained by the fact that in the free product, participants saw great value than just benefit in price.

Experiment 2. Real Shopping

Although the results of the first experiment clearly show that buyers are quite significantly reacting to a decrease in the price of the product to zero relative to lower prices in other ranges, their reaction was still related to a hypothetical situation, so the question of whether it would be preserved in a real purchase, after completion The experiment remained open.

To eliminate this gap, it was decided to conduct a study in the field with the participation of 398 people. As in the past experiment, the participants were invited to make a choice between two embodiments of sweets: Hershey's (cheap candy) and Lindt Truffle (expensive option). In the first experience, people were offered to choose between candy, whose prices were equal, respectively, 1 cent and 15 cents, in the second - 0 and 15, and in the third - 0 and 10. Third experience (in which the change in the price of expensive goods was almost a third) It was necessary in order to give participants a stronger stimulus not to take a free product, that is, to conflict with the hypothesis, which was formulated above.

The experiment was held in the hall of the Massachusetts Technological University (MIT), in the center of which there was a massive booth with a large vertical inscription: "One candy on a person." Inside the booth were placed two boxes with candy. Next to each box lay the table on which prices were indicated, while disassembled from the distance that it was written on the plate, it was not possible: the inscriptions were visible only to those who stood directly in the booth or nearby. So it was done in order to calculate the percentage of people who acquaint with the cost of sweets, but they will not be decided to participate (that is, do not buy anything).

results

The results are presented in the illustration below:

In general, they correspond to what was obtained in the first series of experiments. As soon as the price decline was led to the fact that one of the products became free, the demand for it increased dramatically, while the demand for another sharply fell. In addition, it was found that the demand for Hershey's cheap sweets in experiments under the numbers 2 and 3 has changed slightly, while the demand for a dear Lindt Truffle brand in the same experiments even fell (as we remember, the cost of Hershey's was zero in both experiments, and Lindt Truffle varied from 14 to 10 cents). This contradiction can be explained. large percentage Participants who abandoned anything at all. One way or another, but this experiment showed that the price reduction to zero motivates people to buy much more than substantial discounts on the expensive goods.

But what is more surprising is that this is a significant percentage of those who refused to shop. Such a lack of interest can be explained by a not quite successful way to encode this model of behavior: some people could not even see the offper itself, but since the booths were passed and looked inside, they were automatically ranked towards that category that did not chose any of the proposed products. Otherwise, this can be explained by the fact that the purchase of even such a minor thing as chocolate demanded time and attention, and not everyone wanted to interrupt their affairs for this.

As a result, the second series of experiments by experimentally confirmed the hypothesis that a free product is considered by buyers in a slightly different assessment system and its acquisition seems to be a transaction more profitable even if there is a significant discount on a more expensive product. The revealed drop in demand for an expensive product in experiments under the numbers 2 and 3 is theoretically and not at all, but, one way or another, there is a place to be.

What is the reason for the zero price effect?

In the first part of this article, it was demonstrated, what role the zero price is played when analyzing by buyers economic efficiency Any deal. It is now important to determine the psychological causes of such a hyperreaction reaction.

The researchers reviewed three possible explanations of the existence of a zero-price effect.

1. Social norms

A possible psychological effect that underlies the effect of the zero price may have something in common with social norms that characterize the attitude of the individual to free products. We have already written above that in conditions where both products are worth any money, people assess their cost according to market rules and laws, however, when one of these products becomes free, then the assessment of its value is carried out in several other criteria, which researchers call social. At the same time, social norms are most likely manifested only in cases where the price is not part of the transaction and, accordingly, does not affect the value of the purchase.

2. Evaluation complexity

Another possible explanation can give such a person's peculiarity as the difficulty of expressing the usefulness of a product in monetary equivalent. In the above experiments, people were difficult to cope with this task, so they made such decisions that in any case guaranteed a prosperous outcome. For example, the purchase of free chocolate seems more profitable than buying a chocolate dear, which can justify your expectations, and maybe not. Thus, the complexity with which people face every day when evaluating products may be the decisive factor that inclines them towards the free option.

3. Emotions

Researchers believe that the possibility of acquiring something for free of charge for people is exceptionally positive emotions, and it is these emotions that serve the main reason why buyers are so highly appreciated free products.
An additional study was conducted, during which the participants were asked to evaluate how profitable this or that price of chocolate. Hershey's and Lindt Truffle candy already loved us were presented in two price positions: Hershey's for 1 cent and for free (respectively, H0 and H1) and Lindt Truffle for 13 and 14 cents (L13 and L14).

243 people participated in the survey, for each of the replies' blanks with illustrations of sweets and scale estimates of their own state: the scale consisted of 5 emoticons, each of which indicated that or another emotion. To appreciate one or another option, it was enough just to circle in a circle the desired emoticon.

The results of the study in the chart below:

An option H0 caused the most favorable reaction from the respondents. But why exactly this option, and not L13, provoked a more positive response, because if you argue logically, the value of candies behind the Lindt Truffle brand above? Nevertheless, the results of this experiment show that free Hershey's candies cause stronger emotions. One of the reasons for this is the simplicity of the required action: the solution to take free chocolate does not require a lot of strength.

At the same time, it should be borne in mind that Hershey's is the benefit that does not cost anything, and Lindt Truffle requires some money. It can also be assumed that options that include both the benefits and costs have a negative impact due to the simultaneous presence of both components, while those products that have only advantages look more significant.

Profit Tax

In most cases, the seller is not going to "give" the buyer just like that. The conditions for obtaining an additional batch of goods or other property are negotiated in the contract, i.e., in order to get a "gift", the buyer needs to fulfill certain conditions, for example, to purchase goods for a certain amount. How in order to tax returns should qualify the free receipt of such a bonus?

Grateful is the contract for which one Party undertakes to provide anything to the other side without receiving fees or other oncoming provisions1. But in our situation there are counter obligations. The supplier will deliver free goods only when performing certain conditions. Thus, it is impossible to unambiguously recognize the transfer of goods as a bonus to the gift, which means that the buyer should not occur in the form of free property from the buyer. At the same time, according to the Ministry of Finance of Russia2, the provision of free goods is a gratuitous transfer of property. So the buyer must include nonealization revenues Market value of bonus goods3.

From how the deal will be qualified, its taxation depends. The risky option is to postpone the goods on the "zero" price. Safe option - Follow the official recommendations of the Ministry of Finance of the Russian Federation, especially since this option will not lead to additional costs. Organizations have the opportunity when selling bonus goods to take into account in tax expenses The market value on which he was taken into account in the composition of non-engineering income. Relevant amendments are made to the para. 2 p. 2 Art. 254 Tax Code.

IN tax accounting The income in the form of free property is reflected on the date of signing by the parties by the act of receiving property, regardless of the method of recognizing income and expenses used in the tax accounting.

As already mentioned, upon receipt of the property, an estimate of the income is carried out on the basis of market prices determined by the provisions of Article 105.3 of the Tax Code of the Russian Federation, i.e., such a price may be the price, stipulated by the contract and indicated in the primary documents5. But in accordance with paragraph 8 of Art. 250 Tax Code Recognized income should not be lower than the cost of production or acquiring the "bonus" goods obtained. Information about the prices of the taxpayer - the property to the recipient must be confirmed by documented or by independent evaluation. So, when receiving a "gift" it would be nice to get documents from the supplier documents confirming its costs to acquire the goods transferred to the "bonus" party to be sure that the market value of the "bonus" is not lower than the supplier's costs. In practice, taxpayers define the market value of "gratuitous" acquisitions at the price of the acquisition of the same supplier of similar goods for the fee or at the price of their subsequent implementation. Tax authorities, as a rule, do not argue with this, because otherwise they themselves will have to calculate the market price of goods and prove the correctness of its definition in court.

If the taxpayer decides to follow the instructions of the Ministry of Finance, it will avoid not only disputes with tax authorities, but also differences between accounting and tax accounting of income and expenses. Of course, if "bonus" goods will be accepted for accounting and tax accounting at the same price. ABOUT accounting We will tell the goods a little later.

Specrezhima

If the buyer, using USN, will receive bonus goods, then when determining the object of taxation, it must take into account their market value in non-dealer income6. Taxpayers on the USN apply the same procedure for assessing and taking into account bonus goods as the payers of the income tax7.

The Ministry of Finance clarified if the buyer combines the basis or USN with UNVD (engaged in wholesale and retail), the income in the form of a bonus product can be taken into account in order to calculate the income tax or weight only part. In income, the taxpayer will reflect only those bonus goods that will not be used for UNVD. At the same time, the buyer is obliged to lead separate accounting of property, commitments and economic operations With regard to entrepreneurial activities to be subject to ENVD, and entrepreneurial activities in respect of which the taxpayer pays taxes in accordance with another taxation regime9.

The transfer of bonus goods, even with zero cost from the seller will be considered as a gratuitous implementation of this product, if he does not prove that the cost of "gift" is already included in the price of the main product10. Therefore, the seller must calculate VAT from the market value of the "Gift" 11. However, the buyer has no right to take to deduct such VAT, since the deduction is possible if the tax is presented to pay, and the supplier does not require payment of the "bonus" product12.

ACCOUNTING

# FootNote # Goods received for free, is accepted to accounting on actual cost, which is recognized by its current market value at the date of charge13. In paragraph 9.2 concepts accounting in market economy Russia14 proposed several options for assessing assets in such cases. The buyer has the right to accept the bonus goods to account at the usual price of its acquisition from this provider or at the current market value, that is, by the amount of funds, which can be obtained as a result of the sale of this product. The latter is consistent with the estimate of the free of charge received goods established by paragraph 9 of PBU 5/01.

According to the author, the choice of a method for assessing a bonus product depends on the objectives of its acquisition, i.e., if the bonus product is not intended for resale, for example, it will be used in production, it should be assessed at a conventional purchase price of such goods (excluding value added tax and excise taxes), and if the goods received will be sold, then at the price of possible implementation.

In the buyer's accounting, the following entries are issued when receiving a bonus product:

Dt sch. 60 "Calculations with suppliers and contractors" Kt. 91 "Other income and expenses", subaccount "Other revenues" - the income from obtaining a "bonus" product is reflected. Dt sch. 41 "Goods" Ktch. 60 "Calculations with suppliers and contractors" - received from the supplier bonus goods.

EXAMPLE

For achieving the volume of procurement, the contract provides for the provision of bonus to the buyer in the form of delivery of an additional 10 units of the same products. According to the supply contract, bonus products are supplied at a price equal to zero. Under the terms of the contract of delivery, the cost of previously delivered products does not change. The usual purchase price of 10 units of this product This supplier is 11,800 rubles, including VAT 1 180 rubles. The resulting goods are sold by the organization wholesale for 16,520 rubles, including VAT 2 520 rubles.

Table 1. Accounting records in case of taking into account the goods at the usual purchase price

	Debit	Credit	Amountrub.	Primarydocument
Received other income in connection with the acquisition of bonus goods				Delivery contract Accounting information
Received from the supplier bonus goods				Court order
				Packing list
				Accounting information
Accrued VAT during implementation				Invoice
(10 000 + 16 520 - 10 000 - 2 520)				Accounting Calculation

Table 2. Accounting records in case of taking into account the goods at the usual price of implementation

	Debit	Credit	Amountrub.	Primarydocument
Received other income upon receipt of bonus goods				Delivery contract Accounting information
Accepted to account bonus goods				Shipment supplier documents, Act of acceptance of goods
Reflected revenue from the sale of goods				Packing list
Written by the actual cost of sold bonus goods				Accounting information
Accrued VAT during implementation				Invoice
Reflected financial result (excluding other operations) (14 000 + 16 520 - 14 000 - 2 520)				Accounting Calculation

We hope our article will avoid mistakes when reflected in the accounting and tax taking of the buyer of the bonus product.

In some cases, the company conducts sales of goods at prices below cost.

In principle, the sale of goods with a loss is not prohibited.

But tax authorities can check prices for compliance with market and detach taxes.

Situations when the company sells goods at reduced prices

Situations where the company sells goods at discounted prices may be such:

Products have not been in demand for a long time and obsolete morally;

Goods (raw materials, materials) are purchased for the needs of the enterprise, but the need for them disappears;

Expires the shelf life of the goods;

The customer refuses to produced on its order of specific products. And another buyer is not found;

Commodity residues are sold due to reorganization, liquidation, location change or due to changes in the direction of the company's activities;

Seasonal demand falls in the period of low purchasing activity;

The company implements experienced models and samples in order to familiarize themselves with consumers.

Controlled transactions

Tax authorities monitor only transactions:

Between interdependent persons;

Foreign Economic Transactions by World stock trading;

Transactions, one side of which is a person registered in offshore.

If the purchase and sale operation does not belong to any of these three categories, then they are not controlled.

Therefore, prices used in other transactions, as well as income (profit, revenue), obtained by these transactions, are default as marketable (clause 1 of Article 105.3 of the Tax Code of the Russian Federation).

Reserve under the cost of material values

According to paragraph 25 of PBU 5/01: MPZ, which are morally outdated, fully or partially lost their initial quality, which has decreased, reflected in accounting balance At the end of the reporting year minus the reserve for lower cost material values.

It should be noted that the value of the created reserve is an estimated value, that is, it serves to form reliable information on the value of material and production reserves in the balance sheet (clause 3 of PBU 21/2008 "Changes of estimated values").

Thus, on December 31, a reserve must be created for a decrease in the cost of the goods (debit of 91 "Other income and expenses", subaccount 91-2 "Other expenses", credit account 14 "reserves for reducing the value of material values").

In the following reporting period At the time of the sale of goods, according to which the reserve was formed, the reserved amount is restored: registration is recorded Debet 14 Credit 91, subaccount 91-1 "Other incomes".

Example

The organization sells cabinets. Their model range is regularly updated. Non-soldered goods from the past collection The company sells at a price below the cost.

In the warehouse of the trading organization there are five cabinets.

The purchase price of each cabinet is 11,800 rubles. (including VAT - 1800 rubles.).

The Commission as part of the Sales Department specialists amounted to an act of discrepancy in commodity values \u200b\u200band set the possible price of their implementation - 5900 rubles. For 1 piece (including VAT - 900 rubles.).

Five cabinets were sold on total 29 500 rubles. (including VAT - 4500 rubles.). Buyer - russian organizationnot interdependent with respect to the seller.

Since transactions between non-dependent russian companies Do not refer to the controlled, the sales price of monitors is initially recognized as market and inspection is not subject to.

Since the cabinets were sold at a price below the cost, it is necessary to create a difference in price.

At the date of compiling a mark-up should be made:

Debit 91-2 Credit 14

25 000 rubles. (((11,800 rubles. - 1800 rub. - 900 rubles.)) X 5 pcs.) - Accrued reserve for reducing the value of material values.

When calculating the income tax consumption in the form of the amount of the accrued reserve is not taken into account. There is a constant difference with which you need to charge a constant tax obligation:

5000 rub. (25 000 rub. X 20%) - a permanent tax liability is calculated.

When selling an impaired goods, a previously accrued reserve must be restored. The amount of the reserve in this case is recognized as the other income.

At the date of sale of discounted cabinets, the accountant will record:

Debit 62 Credit 90-1

29 500 rubles. - reflected revenue from the sale of cabinets;

Debit 90-3 Credit 68, subaccount "Calculations on VAT",

4500 rub. - accrued VAT from the implementation;

Debit 90-2 Credit 41

50 000 rub. ((11 800 rubles. - 1800 rub.) X 5 pcs.) - The actual cost of cabinets is written off;

Debit 14 Credit 91-1

25 000 rubles. - Required previously accrued reserve.

The amount of the recovered reserve in tax accounting is not recognized as income. Therefore, there is a constant difference with which a constant tax asset is charged:

Debit 68, subaccount "Calculations for Profit Tax", Credit 99

5000 rub. (25 000 rubles. X 20%) - a permanent tax asset is calculated.

Implementation of goods with loss to interdependent persons

If the firm sold the goods at a price below the cost, such as its subsidiary.

In this case, the participants of the transaction are recognized by interdependent persons (PP. 1 of paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation).

However, in order for the tax authorities to check the prices used in the transaction, for compliance with the market, in addition to interdependence, it is necessary that the transactions are recorded also controlled.

Transactions are recognized controlled if the amount of annual transaction income exceeds an uncontrollable threshold.

In 2015, it constitutes one billion rubles (paragraphs. 1 of paragraph 2 of Art. 105.14 of the Tax Code of the Russian Federation).

It takes into account only the taxable income (without VAT) for all transactions without expenses (paragraph 9 of Art. 105.14 of the Tax Code of the Russian Federation).

So, if the goods were sold at a non-market price and such a transaction is controlled (an uncontrolled threshold is exceeded - 1 billion rubles.) It is necessary:

(or) voluntarily calculate the income tax and VAT based on the market price (immediately or at the end tax period) (paragraphs 3, 6, Art. 105.3 of the Tax Code of the Russian Federation);

(or) On the "price" verification to prove to the tax authorities that the price of the transaction is fully stacked at the price interval for which such goods are selling an unreserved-dependent person (subparagraph 1 of paragraph 1, paragraph 3 of Article 105.7, paragraph 1, 7 of Art. 105.9 NK RF).

Consider the actions of the organization in each of these options.

First option

The company voluntarily adjusts the taxes after the calendar year expiration, namely, will charge the income tax and VAT on the basis of the market price (paragraph 6 of Art. 105.3 of the Tax Code of the Russian Federation).

Example

The organization sold technological equipment at a price below its cost of its subsidiary.

Revenue from sale amounted to 2,360,000,000 rubles. (including VAT - 360,000,000 rubles). The purchase price of equipment amounted to 2,200,000 rubles.

The organization leads tax accounting by the method of accrual.

The market price of the sale of goods is 3,540,000,000 rubles. (including VAT - 540,000,000 rubles).

To minimize tax risks, it was decided to charge the income tax and VAT at market prices.

Then, for tax purposes, revenue should be reflected at a market price. And in accounting - based on the actual sales prices.

This will lead to a constant difference between accounting and tax accounting in the amount of 1,000,000 rubles. ((3,540,000,000 rubles. - 540,000,000 rubles.) - (2 360 000 000 rubles. - 360,000,000 rubles.)).

In accounting, the constant difference will form a permanent tax liability in the amount of 200,000,000 rubles. (1,000,000,000 rubles. X 20%).

In the accounting accounting it is necessary to take the following wiring:

Debit 62 Credit 90-1

2,360,000,000 rubles. - the actual revenue from the sale of equipment is reflected;

Debit 90-2 Credit 41

2 200 000 000 rub. - written off the cost of equipment;

Debit 90-3 Credit 68, subaccount "VAT calculations,

540,000,000 rubles. - Accrued VAT with potential revenue (when selling products at a market price);

Debit 99 Credit 68, subaccount "Calculations for income tax",

200,000,000 rubles. - accrued constant tax liability;

Debit 68, subaccount "Calculations on VAT", Credit 51

540,000,000 rubles. - listed in VAT budget accrued on the basis of the market price;

Debit 68, subaccount "Calculations for income tax", Credit 51

200,000,000 rubles. - Listed in the budget for profits accrued on the market price.

Symmetric adjustments

If the seller independently considers and pay taxes at a market price from income on a controlled transaction, the buyer will not be able to recalculate the tax base towards the decrease.

After all, this right will arise, only if after checking the prices and payment by the Seller, the buyer will receive a notice from the tax authority to conduct symmetric adjustments (paragraph 1 of article 105.3, clause 1, 2, Article 105.18 of the Tax Code of the Russian Federation).

Thus, in order to recalculate the tax base during a symmetric adjustment, the other side of the transaction must be aware that its interdependent person was checked and decisled taxes (clause 2 of Article 105.18 of the Tax Code of the Russian Federation).

If the company will voluntarily pay in the budget of the detached taxes, the FTS will send a notice of the possibility of symmetrical adjustments to another participant of the controlled transaction within one month (clause 4 of Article 105.18 of the Tax Code of the Russian Federation).

Second option

In this case, the company will have to prove to the tax authorities on the "price" verification that the goods have not been in demand and the price of such a transaction is placed in the price interval for which such goods are sold non-depended persons (PP. 1 of paragraph 1, paragraph 3 of Art. 105.7, . 7, Art. 105.9 of the Tax Code of the Russian Federation).

If the tax authorities still consider that prices were incompatible with market, then after the "price" check will be taught to the court in order to recover arrears and penalties on income tax and VAT (paragraph 5 of article 105.3, paragraphs. 4 of paragraph 2 of Art. 45 NK RF).

If the transaction revenues are referred to by 2015, the tax authorities can also impose a fine of 20% of the amount of unpaid taxes (paragraph 1 of Article 129.3 of the Tax Code; paragraph 9 of Art. 4 of the Law of July 18, 2011 No. 227-FZ) .

Notification of controlled transactions

No later than May 20 of the next year, it is necessary to submit to tax inspection Notification of controlled transactions committed by it during the last year (paragraph 2 of Art. 105.16 of the Tax Code of the Russian Federation).

Expenses for the purchase of goods sold to a loss

Tax authorities may insist that the cost of acquiring goods sold to a loss is economically unreasonable, and therefore they cannot be taken into account when calculating income tax.

To confirm the validity of its expenses, the following arguments can be given:

The cost of purchasing goods was economically reasonable, since the goods were purchased for sale with profit.

But since the circumstances have changed not for the better, it is more important to sell goods with a loss to the release of working capital, which avoids even large losses from the complete write-off of goods.

Thus, expenses will be economically justified if they were aimed at making a profit. The end result does not have a decisive value.

Entrance VAT for goods sold

Tax authorities can see in a unprofitable transaction to obtain unreasonable tax benefits on the following grounds:

The lack of a reasonable economic goal of imprisonment of an unprofitable transaction is one of the signs of obtaining unreasonable tax benefits (paragraphs 1, 3, 9 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 12.10.2006 N 53);

The deduction when purchased was larger than the amount of the tax accrued during the sale of goods.

Based on this, the tax authorities may insist that if the goods are sold at a loss, then the "input" VAT is impossible to make a deduction.

However, the tax benefit in the form of VAT deduction when selling goods with a loss can be justified during judicial trial.

In court disputes, it is decided in favor of the taxpayer if he leads to the court of evidence of the presence of a reasonable economic goal, which was pursued at the conclusion of an unprofitable transaction (see, for example, the resolutions of the FAS MO of 30.05.2013 N A40-40420 / 12-91-224, from 05.05.2012 N A40-43413 / 11-90-184).

But if there was no such goal, and in all signs the organization is a participant tax schemeT. tax deductions will be removed due to the lack of an economic purpose.

In addition to the lack of an economic goal, controllers can identify other signs of obtaining unreasonable tax benefits.

For example, the organization purchased a batch of goods, and where it was kept for a whole month - it is not clear, since the organization has no ownership of the organization, nor in the lease, and the contract of responsible storage was concluded, but was not executed (see the FAS Decree from 01/24/2013 N A32-3122 / 2012).

Thus, the tax profit in the form of VAT deduction on goods sold to a loss may be justified if the organization proves that when concluding a loss transaction, a reasonable economic goal was to avoid even large losses from the complete write-off of goods.

But if the goods are sold only on paper and real operations, there were no tax authorities such deductions will be removed.

Justification of costs

To confirm the validity of expenses and strengthen its position in the event of a dispute with tax authorities, you can do the following.

First, the head must issue an order to reduce prices (about the discard of goods).

Secondly, the markdown must be justified. To do this, create a commission, which includes experts in quality, specialists from the sales department and other employees who will be able to professionally assess the real state of the goods and establish the possible price of its implementation.

The results of the commission work can be issued as an act on the markup of commodity and material values \u200b\u200b(form N MX-15 or in arbitrary form) and attach it to the order.

In the act you need to specify:

Characteristic, properties and quality of goods;

For what reasons, it is impossible to sell with profit;

Conclusions of the Commission on the decline in the price of goods.

Thus, expenses will be economically justified because they are aimed at making a profit.

In this case, the end result does not have a decisive value.

Sale of goods with loss to organizations in special mode

It should be noted that "simplifiers" and "valepants" do not need to worry about price control.

So, if the company on the USN sell the goods at the low cost to the interdependent person, the detachment of the "simplified" tax on controlled transactions does not threaten. Moreover, even if it trades at a price below the cost.

The fact is that the FTS is not entitled to detach single tax when wept Since it can be done by law only for four taxes (paragraph 4 of Art. 105.3 of the Tax Code of the Russian Federation):

Income tax;

NDFL on the income of the entrepreneur;

VAT (if one of the parties of the transaction is an organization (entrepreneur), not paying VAT or exempt from the execution of the taxpayer's responsibilities).

A similar situation is developing if it sells goods with a loss of payer UTII. First of all, because the detachment on controlled transactions is possible only with respect to the four above-mentioned taxes. In addition, UNVD is paid on the basis of not a real, but imputed income.

Therefore, the payers of the "simplified" tax and UNVD under the price control of the FTS are not falling and the notification of controlled transactions should not be submitted.

Facebook.

Twitter.

In contact with

Odnoklassniki.

Google+