Let's give an example of calculating a retro bonus.
Posted: Sun Dec 22, 2024 6:56 am
A food producer and a retailer have entered into a supply agreement worth a total of 10 million rubles. Additional costs related to transportation and placement of advertisements at the point of sale also arise. Let's consider them equal to 200 thousand rubles.
Taking into account the regulations, the size of the retro bonus cannot exceed 5% of the transaction amount, or 0.05 x 10,000,000 = 500,000 rubles. After the payment of this reward, services in the amount of 200 thousand rubles will be compensated in full, and the remaining 300 thousand rubles will go to the buyer.
Important features of accounting for retro bonuses:
Availability of a list of goods for which the discount vietnam telegram applies . If there are separate conditions for each category of goods, they should be spelled out. The possibility of exceptions is allowed, when retro bonuses are not assigned when purchasing certain products.
Rules for accounting of quantity of goods . The selected units of measurement can characterize the product itself (kilograms, tons, liters, cubic meters) or the method of delivery (boxes, cartons, pieces).
Taxation features . Thus, although according to general requirements VAT is not included in the price established by the contract, it is worth mentioning in the text. The terms of the transaction should be carefully studied if the retailer is not a tax resident.
Possibility of manual adjustment of the retro bonus amount . As a rule, the calculation is done automatically based on the accounting data, but nevertheless, sometimes it is necessary to study the information and clarify it.
The procedure for automatically increasing the amount of the retro bonus when fulfilling the sales plan . Let's say that according to the agreement, the rebate amount is initially 2%, when making transactions in the amount of 2 million rubles it increases to 3%, and starting from 5 million rubles, it is 4%.
The presence of partners who are subject to the retro bonus system . Now not only retailers but also wholesalers resort to this: when conducting business together, companies come to an agreement on general rules for using the rebate.
In most cases, the price and amount of the retro bonus are specified in the contract, but sometimes it becomes necessary to revise the specified values. For example, an agreement on the supply of products is concluded during one tax period, but the actual transfer of the goods occurs after its end.
Case: VT-metall
Find out how we reduced the cost of attracting an application by 13 times for a metalworking company in Moscow
Find out how
Correct execution of the retro bonus agreement
Retro bonuses are always provided to clients in accordance with regulatory documentation. The most important aspects concerning the implementation of this operation are specified in the contract or additional agreement on the retro bonus. First of all, the following information must be reflected in this document:
the provision of retro bonuses is mentioned directly in the title of the document together with the name of the transaction (“delivery of goods”);
the conditions for granting the discount are set out in the last paragraph concerning contractual actions, under the heading “Financial terms and payment procedures”;
The agreed price of the goods and the method of payment (cash or transfer) are indicated.
In order to reduce the likelihood of negative consequences in relations with tax authorities and partners, it is advisable to provide a complete list of categories or names of goods supplied with a retroactive discount, accurately indicate the units of measurement of the goods (volume, weight, quantity, etc.), and also determine the procedure for direct payment of remuneration.
Correct execution of the retro bonus agreement
Source: shutterstock.com
If the seller sets the retro bonus as a percentage of the volume of products sold, then a consignment agreement is drawn up to list the terms of its provision, characterizing the trade relations of both parties. The execution of such agreements and the calculation of retro bonuses is a rather complex task for the accounting department, since the agreement must necessarily indicate a number of details:
the cost of the goods delivered to the counterparty must be given taking into account the retro bonus. Without this, the contract is considered invalid;
it is necessary to note the conditions for paying the retro bonus (for example, if the buyer purchases goods for a certain amount, he receives a partial refund of the money paid in the form of retro bonuses);
deadlines for the accrual and payment of retro bonuses are established;
The agreement must be signed by both parties, which will allow it to be considered as a mutual confirmation of the terms and amount of bonus payments.
Recommended articles on this topic:
Examples of USP to make yours even cooler
Selling price list: 5 marketing tricks + 10 tips for design
9 Types of Customer Loyalty Programs
Taking into account the regulations, the size of the retro bonus cannot exceed 5% of the transaction amount, or 0.05 x 10,000,000 = 500,000 rubles. After the payment of this reward, services in the amount of 200 thousand rubles will be compensated in full, and the remaining 300 thousand rubles will go to the buyer.
Important features of accounting for retro bonuses:
Availability of a list of goods for which the discount vietnam telegram applies . If there are separate conditions for each category of goods, they should be spelled out. The possibility of exceptions is allowed, when retro bonuses are not assigned when purchasing certain products.
Rules for accounting of quantity of goods . The selected units of measurement can characterize the product itself (kilograms, tons, liters, cubic meters) or the method of delivery (boxes, cartons, pieces).
Taxation features . Thus, although according to general requirements VAT is not included in the price established by the contract, it is worth mentioning in the text. The terms of the transaction should be carefully studied if the retailer is not a tax resident.
Possibility of manual adjustment of the retro bonus amount . As a rule, the calculation is done automatically based on the accounting data, but nevertheless, sometimes it is necessary to study the information and clarify it.
The procedure for automatically increasing the amount of the retro bonus when fulfilling the sales plan . Let's say that according to the agreement, the rebate amount is initially 2%, when making transactions in the amount of 2 million rubles it increases to 3%, and starting from 5 million rubles, it is 4%.
The presence of partners who are subject to the retro bonus system . Now not only retailers but also wholesalers resort to this: when conducting business together, companies come to an agreement on general rules for using the rebate.
In most cases, the price and amount of the retro bonus are specified in the contract, but sometimes it becomes necessary to revise the specified values. For example, an agreement on the supply of products is concluded during one tax period, but the actual transfer of the goods occurs after its end.
Case: VT-metall
Find out how we reduced the cost of attracting an application by 13 times for a metalworking company in Moscow
Find out how
Correct execution of the retro bonus agreement
Retro bonuses are always provided to clients in accordance with regulatory documentation. The most important aspects concerning the implementation of this operation are specified in the contract or additional agreement on the retro bonus. First of all, the following information must be reflected in this document:
the provision of retro bonuses is mentioned directly in the title of the document together with the name of the transaction (“delivery of goods”);
the conditions for granting the discount are set out in the last paragraph concerning contractual actions, under the heading “Financial terms and payment procedures”;
The agreed price of the goods and the method of payment (cash or transfer) are indicated.
In order to reduce the likelihood of negative consequences in relations with tax authorities and partners, it is advisable to provide a complete list of categories or names of goods supplied with a retroactive discount, accurately indicate the units of measurement of the goods (volume, weight, quantity, etc.), and also determine the procedure for direct payment of remuneration.
Correct execution of the retro bonus agreement
Source: shutterstock.com
If the seller sets the retro bonus as a percentage of the volume of products sold, then a consignment agreement is drawn up to list the terms of its provision, characterizing the trade relations of both parties. The execution of such agreements and the calculation of retro bonuses is a rather complex task for the accounting department, since the agreement must necessarily indicate a number of details:
the cost of the goods delivered to the counterparty must be given taking into account the retro bonus. Without this, the contract is considered invalid;
it is necessary to note the conditions for paying the retro bonus (for example, if the buyer purchases goods for a certain amount, he receives a partial refund of the money paid in the form of retro bonuses);
deadlines for the accrual and payment of retro bonuses are established;
The agreement must be signed by both parties, which will allow it to be considered as a mutual confirmation of the terms and amount of bonus payments.
Recommended articles on this topic:
Examples of USP to make yours even cooler
Selling price list: 5 marketing tricks + 10 tips for design
9 Types of Customer Loyalty Programs