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

Why discounts are needed:

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

How regular price reductions can harm:

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

Case of sales growth after a price increase

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

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

10 methods of applying discounts for e-commerce

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

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

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

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

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

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

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

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

When is a buyer willing to pay more?

If the quality of the product is high

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

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

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

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

If you use the psychology of pricing

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

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

If given a choice

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

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

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

Instead of a conclusion

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

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

The competition that exists in the market for almost any product forces sellers to look for different ways to promote their products. One of the most used and effective of them is to provide customers with various discounts, bonuses, premiums, the end result of which is to reduce the cost of products (or for customers to receive other benefits). In turn, the possibility of receiving discounts encourages purchasers of goods to purchase from this particular supplier.
However, when moving towards the goal, it is important for both parties - both the seller and the buyer - to correctly formalize the contractual relationship and subsequently correctly reflect the sale and receipt of such goods in their accounting. How to avoid mistakes when performing such operations will be discussed in this article.

Concept and types of discounts

The procedure for concluding a purchase and sale agreement and the definition of the main concepts used when signing it are regulated by Chapter 30 of the Civil Code of the Russian Federation. However, the code does not contain the concept of a discount (premium, bonus). There is also no clear definition of them in the Tax Code. Based on the established practice in civil circulation, the following definitions can be derived:

• discount is a reduction by the seller of the price of a product compared to the prices he usually applies;
• A premium, or bonus, is the free provision by the seller of an additional volume of goods or the payment to the buyer of a certain amount of money.

The choice of a particular of these methods of stimulating the buyer to purchase depends on the seller and is determined by his marketing policy. Discounts (bonuses) conditionally provided to customers can be divided into the following types:

1. Discounts and bonuses, divided depending on the conditions for which they are provided:
   • provided for completing a certain volume of purchases;
   • provided for compliance with certain payment conditions (for example, a discount for full or partial prepayment, a discount for early payment);
   • for the acquisition of new types of goods;
   • for the purchase of seasonal goods during the “off-season” time, etc.
2. Discounts and bonuses depending on the time of their provision:
   • provided at the time of shipment of the goods to the buyer;
   • provided a certain time after shipment, usually based on an analysis of the buyer’s purchasing and payment discipline.

Since according to sub. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation, expenses in the form of a premium (discount) paid (provided) by the seller to the buyer as a result of fulfilling certain terms of the contract are classified as non-operating expenses of the seller, which reduce its taxable profit, such expenses must meet the general characteristics provided for in paragraph 1 of Art. 252 of the Tax Code. Namely, they should be:

• economically justified;
• documented.

The economic justification for such expenses will be their focus on generating income from the activities in connection with which such expenses were incurred. As a rule, confirmation of this focus will be a document on the seller’s marketing policy, which establishes:

Firstly, the main goals of providing discounts to customers (increasing sales volumes, if discounts increase depending on the growth of purchases, or reducing payment terms, if the largest discount is provided with a minimum deferred payment or prepayment);

Secondly, conditions for their provision, for example, what volume of goods and for what period must be purchased to receive a discount in a certain amount, an indication of the possibility of providing discounts if the buyer violates contractual terms, the possibility of summing up discounts, etc.;

Thirdly, the procedure for their provision - a specific type of incentive for buyers and the timing of their provision.

thirdly, the procedure for their provision - the specific type of incentive for buyers and the timing of their provision.

At the same time, such recording will also serve as documentary evidence of expenses incurred when providing discounts (bonuses), but only if the general conditions for providing incentives related to a given buyer are reflected in the agreement with him. That is, the contract must contain clear instructions on all of the above points, and also additionally define:

1. Moments (dates) at which the buyer is considered to have fulfilled the conditions for receiving discounts (bonuses).

So, if discounts are provided for the purchase of a certain volume of purchases in a certain period (for example, a quarter), such points may be:

• signing by the parties of the next specification;
• shipment of products from the seller’s warehouse according to the dates on the bill of lading or bill of lading;
• date of actual arrival of the products at the buyer's address.

In the absence of such instructions, questions may arise between the parties (as well as from the tax authorities). For example, products were removed from the seller’s warehouse on March 30 (1st quarter of the year), and arrived at the buyer’s warehouse on April 4 (2nd quarter). Does the buyer have the right to demand a discount for having fulfilled the condition of purchasing a certain volume? And does the seller have the right to provide him with such a discount and take it into account as part of his expenses? The answer to these questions should be contained in the terms of the contract.

If a discount is provided for compliance with payment terms, the contract must clearly indicate which date is the payment date. This can be either the date the funds are written off from the buyer’s current account, or the date they are credited to the seller’s account, since money is not always written off and credited on the same day.

2. On the basis of what documents will the buyer’s compliance with the conditions for using discounts (bonuses) be established?

It seems the simplest to use as confirmatory:

• to confirm the volume of purchases - specifications, or primary accounting documents, namely: a bill of lading (with a note from the buyer about receipt of the cargo specified in it), a bill of lading.
• to confirm payment discipline - statements from the selling bank or buying bank confirming the debiting of money from the account or its receipt.

Specific documents confirming the right to receive discounts will be determined by the parties depending on how they determined the moment the buyer fulfills his obligations under the contract.

In addition to the specified documents, the parties can also draw up a bilateral act (in any form) stating that for a certain period the buyer has fulfilled the terms of the contract, which is confirmed by the following documents, and list all the above documents.

3. When providing incentives for the purchase of agreed volumes of products, especially if such a volume is expressed in the purchase of products for a certain amount, it is also advisable to determine:

• whether this amount includes the amount of VAT charged to the buyer or not;
• Will there be an increase in this volume if the seller increases the price per unit of product (for example, when signing the contract, a unit of product cost 10 rubles and the buyer undertook to purchase 1,000 rubles worth of products during the quarter. But after signing the contract, the seller unilaterally, when the contract allows similar actions, increased the price of a unit of production to 20 rubles, and the buyer, in order to comply with the condition on the volume of purchases, only needs to purchase a smaller quantity of products).

In addition, if the seller, in addition to the discounts provided for in the contract, conducts various promotions that also provide benefits for buyers in order to stimulate them to purchase, it should be established whether the volume of goods purchased as part of such promotions is included in the total volume required to provide contractual discounts.

For example, the section on discounts (or an appendix to the contract) may look like this:

The Seller provides the Buyer with a discount on the purchased products in relation to the wholesale price applicable to the Seller according to its price list.

At the time of signing this agreement, the amount of the discount provided to the buyer is ____%.

The discount provided in accordance with clause 2 of this agreement can be unilaterally changed by the seller at the end of each calendar quarter, depending on the buyer’s compliance with the following conditions:

The date of fulfillment of the buyer's obligations to purchase products for the purpose of establishing the volume purchased in the reporting quarter is the date of shipment by the seller to the buyer of the products on the basis of the specification agreed by the parties or the seller's application, determined by the date the seller signed the invoice. The date of payment by the buyer for the goods is the date when funds are credited to the seller’s bank account.

The discounts provided for in clause 3 of this agreement are not cumulative. If, based on the results of the reporting quarter, the buyer is entitled to several types of discounts, the seller provides him with the largest possible one.

Within no later than 3 calendar days from the end of the reporting quarter, the parties draw up an act on the buyer’s fulfillment of the conditions for providing discounts, which records the volume of goods purchased by the buyer, indicating the documents provided for in clause 4 of this agreement and the discount determined by the seller according to the rules of clause 3 provided to the buyer for the next quarter.

If the buyer violates the terms of payment for goods purchased at a discount, the seller has the right to unilaterally refuse to provide the buyer with discounts in accordance with this agreement. Such a refusal is formalized by notification to the seller and is valid from the date the buyer receives the relevant notification.

Accounting for discounts and bonuses

Discounts at the time of shipment

The simplest and most transparent way is to take into account discounts that are provided to the buyer at the time of shipment of products to his address, i.e. at the time of registration of primary accounting documents for such shipment. In this case, the shipping documents indicate the price of the product, taking into account the discount provided to the buyer according to the contract, since this is the procedure for determining the price established by the contract signed between the parties. And according to paragraph 1 of Art. 424 of the Civil Code of the Russian Federation, the execution of the contract is paid at the price established by agreement of the parties. At the same time, according to paragraph 1 of Art. 248 of the Tax Code of the Russian Federation, income (for the purpose of calculating income tax) is determined on the basis of primary accounting documents and other documents confirming the income received by the taxpayer. For the purpose of determining revenue in accounting, the seller will also take into account exactly the amount that is presented to the buyer, since according to clause 6.5 of the Accounting Regulations “Income of the Organization” PBU 9-99 (approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n ) the amount of receipts and (or) receivables is determined taking into account all discounts provided to the organization.

Discounts after shipment

However, an enterprise can choose a system for providing discounts in which the buyer has the right to receive it only after he has fulfilled certain conditions of the contract, and such a discount is provided to him, relatively speaking, “after the fact.” Those. Initially, all primary accounting documents were drawn up and accounted for the full cost of the goods, and subsequently the seller makes a decision to reduce the price of the product. In this case, it is necessary to keep in mind that appropriate changes must be made to the already prepared primary accounting documents. The procedure for making such changes in relation to invoices is determined by the “Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax” (approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914) .

Providing bonuses

Providing bonuses

As for VAT, in the author’s opinion, it must be paid even if the sale is not free of charge. Certain doubts may arise when interpreting paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, which determines the objects of value added tax taxation. According to para. 3 of this paragraph, the transfer of goods free of charge is recognized as a sale. Consequently, it will be very tempting for the seller to conclude that since the transfer of goods in the form of bonuses is not free of charge, then there is no sale as an object of VAT taxation. However, in the author’s opinion, such a conclusion contradicts the general rules of paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, according to which sale is any paid transfer of ownership of a product. And if, using the above arguments, the seller proves that the provision of a bonus to the buyer was associated with the reciprocal fulfillment of his obligations to the seller, then there is compensation for the sale of the bonus product for VAT purposes.

Control of discounts

Since the provision of discounts entails a decrease in revenue for the seller compared to selling the goods at the price usually used by him (without discounts), such transactions may attract close attention from the tax authorities. According to the rules of paragraph 2 of Art. 40 when monitoring the completeness of tax calculations, tax authorities can check the correctness of the application of prices for transactions in which prices deviate by more than 20% upward or downward from the level of prices applied by the taxpayer for identical (similar) goods for a short period of time. If it is established that the taxpayer exceeds this 20% threshold in relation to market prices for identical goods, the tax authority has the right to make a reasoned decision on additional tax and penalties, calculated in such a way as if the results of such a transaction were assessed based on the application of market prices for such goods. But the taxpayer should remember that when applying this rule, tax authorities must:

• establish market prices for identical or similar goods. Those. even if the difference between the seller’s wholesale price and the discount provided to any buyer is more than 20%, but these prices are within the 20% threshold in relation to market prices, the rules of paragraph 3 of Art. 40 cannot be applied;
• take into account factors such as seasonal production of goods and their sale at the end of the season, expiration dates of goods, fluctuations in consumer demand, etc. Transaction terms such as the volume of goods supplied, deadlines for fulfilling obligations, payment terms, as well as other reasonable conditions that may affect prices should also be taken into account (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated July 24, 2008 No. 03 -02-07/1-312).

Discounts are like playing with fire. Some people try never to resort to discounts for fear that they will devalue their product in the eyes of the buyer. Someone abuses them because it is much easier to sell a product at a reduced price than to put in the effort and work to ensure that it is willingly bought at full price.

If you want discounts to bring your business more money, and not just lower the cost of your product in the eyes of the buyer, we present to your attention three rules that have repeatedly proven their effectiveness:

1. The cost of the product must be justified by its value to the buyer

If a buyer is dissatisfied with your price (assuming they are even able to buy your product), then they believe that your offer does not correspond to the price you set.

There are at least 2 ways out of this situation:

1. Reduce the price, that is, set a discount (and thereby become known as a loser, because the buyer will never buy your product at full price again unless he starts demanding an even larger discount).
2. Raise the value of the product in the eyes of the buyer to the level you need (work on its quality, think through the right marketing, change positioning).

Weak people choose the first path. Professionals choose the second one.

In highly competitive conditions, when the only way to attract attention to your product is to create the illusion of an unprecedented price, its market value is often presented as a special offer

Note: If a buyer is unhappy with your price, ask yourself, is this your buyer? Always have in mind an image of your ideal buyer who will be able to pay the price you set.

2. Discounts should make you more money.

There is no need to completely give up discounts. But! Discounts should make the buyer pay you more money, not less! And once you understand how it works, you'll start to really benefit from them.

Let's look at an example from life. Let's say you're selling software and your customer chooses a $50/month plan. Let's think about what could make him now pay you not $50, but, say, $75/month?

Answer: a reasonable discount. Offer him a $100/month plan (that he might never just buy) for $75! If he accepts your offer, you will almost out of the blue receive a 50% higher payment - because you applied the right discount for this.

3. To work, discounts must be in short supply.

Scarcity means a limited discount period or a limited number of special offers - the buyer must feel the need to make a purchasing decision urgently.

Otherwise, he may think that you reduced the price of your product just for the sake of it. And this, in turn, may mean that: no one needs your product, it is not worth the money, you are simply desperate to sell it, and so on.

Groupon is the first company to build a fantastically successful business around discounts. Service offers change each other every day, so inexperienced users make a purchase in a hurry, without thinking about its feasibility.

Note: Tailor discounts to suit your needs. For example, your business needs an additional investment of $5,000 in the near future. Announce a limited-time discount to sell your product faster, and stop it as soon as you reach the amount you need.

Conclusions: 3 discount rules that work

Discounts are designed to support and grow your business, not devalue it. Use discounts to get customers to bring you more money, not less. Set a limited quantity or duration of discounts to encourage the customer to make a purchasing decision as quickly as possible. Good luck!

"Current issues of accounting and taxation", 2008, N 6

Providing discounts is an integral feature of a market economy, where prices are largely regulated by fluctuations in supply and demand. So, in paragraph 3 of Art. 40 of the Tax Code of the Russian Federation mentions several reasons for providing discounts, which tax authorities must take into account when deciding the issue of the actual market price for a particular product:

• seasonal fluctuations in consumer demand for goods, works or services;
• loss of product quality or other consumer properties;
• expiration (or approaching expiration date) of shelf life or sale of goods;
• marketing policy, including when promoting new, unparalleled goods to markets, as well as when promoting goods, works or services to new markets;
• implementation of experimental models and samples of goods in order to familiarize consumers with them.

The options for providing discounts are also varied. Some people are given a discount for purchasing a certain volume of goods, others - for exceeding the monetary limit of purchases. Sometimes the discount is provided in advance, before the purchase, sometimes after. It happens that the seller returns the discount to the buyer in cash or allows subsequent purchases to be made cheaper.

The variety of options (which is natural) is reflected in the accounting of discounts - both accounting and tax.

Civil legislation

Unfortunately, in civil legislation such a concept as a discount is not deciphered. Some experts believe that in this situation it is necessary to use the provisions of Art. 424 of the Civil Code of the Russian Federation and either include a discount in the process of forming the contract price, or change the already formed contract price. However, it is not possible to bring all the variety of options for providing discounts under this base. For example, if a discount is provided for past reporting or tax periods upon reaching a certain amount of purchases (regardless of the type of goods), then it is generally impossible to talk about a change in price, because it is “thrown off” across several groups of goods at once, without division.

Legal uncertainty gave reason to the Ministry of Finance in Letter dated September 15, 2005 N 03-03-04/1/190 to express the idea that if a discount is provided after a transaction has taken place, then this is nothing more than a donation or forgiveness of a debt. Based on Art. 572 and art. 574 of the Civil Code of the Russian Federation, financiers equated discounts to a gift agreement, according to which the donor freely releases the debtor from the property obligation to himself.

However, this position does not stand up to criticism. Firstly, donations of more than five minimum wages between commercial organizations are generally prohibited. At the same time, it never occurred to anyone to prohibit the provision of discounts for much larger amounts on this basis. Secondly, providing a discount differs from debt forgiveness or a gift in that the discount is contractual, bilateral in nature. The decision on donation or forgiveness is made by the creditor unilaterally and does not require the consent of the debtor himself or the drawing up of an agreement (Article 415 of the Civil Code of the Russian Federation). Thirdly, a discount also differs from a gift agreement in that the buyer, even having received a discount, must pay for the goods, and a gift agreement does not imply the provision of anything in return (Article 572 of the Civil Code of the Russian Federation). Fourthly, purely technically, in order to forgive a debt, it must exist. If the seller provides a discount after the buyer pays for certain goods, then what kind of debt can we talk about?

The courts have to resolve these same issues. Thus, in the Resolution of the Federal Antimonopoly Service of the Federal Antimonopoly Service of August 21, 2006 N F04-3446/2006 (25284-A27-33), the following definition of a discount was given: in contractual relations, a discount means the amount by which the price of goods is reduced when the buyer fulfills certain conditions.

In principle, the problem would be small, since the use of discounts has actually become a business custom, an unwritten law. However, the uncertainty of the concept of a discount has a noticeable impact on taxation, where citing business customs is no longer an option.

Income tax Discount on services

In paragraphs 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation states that non-operating expenses include expenses in the form of a premium (discount) paid (provided) by the seller to the buyer as a result of fulfilling certain terms of the contract, in particular the volume of purchases. By the way, this wording gave officials grounds to claim that such a benefit does not apply to cases of provision of services. Letters of the Ministry of Finance of Russia dated 02/28/2007 N 03-03-06/1/138 and the Federal Tax Service for Moscow dated 08/28/2007 N 20-12/081752 indicate that the provisions of paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation applies only to purchase and sale agreements. The fact is that in accordance with paragraph 1 of Art. 454 of the Civil Code of the Russian Federation, under a purchase and sale agreement, one party (seller) undertakes to transfer the thing (product) into ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it.

At the same time, in paragraph 1 of Art. 779 of the Civil Code of the Russian Federation stipulates that under a contract for the provision of paid services, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services.

Thus, only the seller of goods can take into account the amount of discounts in tax expenses (financiers expressed exactly the same opinion earlier - see Letter dated 02.02.2006 N 03-03-04/1/70).

However, the Ministry of Finance’s position immediately found opponents. The most important objection is, perhaps, that in the text of Ch. 25 of the Tax Code of the Russian Federation, the concept of “seller” is also used in relation to works or services. Therefore, such selective application of civil law provisions to taxation issues is unacceptable. In addition, from Art. 265 of the Tax Code of the Russian Federation does not in any way follow that paragraphs. 19.1 clause 1 applies only to sales contracts. The Ministry of Finance derived this from the same provisions of the Civil Code of the Russian Federation, which in this case is incorrect. And, finally, this interpretation of tax legislation discriminates against taxpayers selling work or services, which violates the basic provisions of the Tax Code of the Russian Federation. According to paragraph 1 of Art. 3 of the Tax Code of the Russian Federation, the principle of equality must be observed in taxation.

Some experts have suggested a compromise option - to take into account discounts on work or services according to paragraphs. 20 clause 1 art. 265 of the Tax Code of the Russian Federation, that is, as other reasonable expenses.

The situation is quite controversial, and, unfortunately, there is no judicial practice on it. As a result, taxpayers who risk defending their rights will have to go to court without a guarantee of a positive result.

And again a dispute about concepts

In the Letter of the Ministry of Finance of Russia dated 02.05.2006 N 03-03-04/1/411 it was stated that paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation applies if the provision of a discount (payment of a premium) is provided for by the terms of the relevant purchase and sale agreement, and the basis for granting a discount (payment of a premium) is the buyer’s fulfillment of certain terms of the agreement. This subclause does not apply to those discounts that are provided to the buyer by indicating a reduced price for the goods in the sales contract. Tax authorities also agree with this - see, for example, Letter of the Federal Tax Service for Moscow dated November 14, 2006 N 20-12/100238.

In the said Letter, the capital’s tax authorities divided the discounts into two groups (see also Letter of the Ministry of Finance of Russia dated September 15, 2005 N 03-03-04/1/190). To the first, they included cases when the seller, when the buyer fulfills certain procurement conditions, changes the price of a unit of goods for him, as provided for in Art. 424 Civil Code of the Russian Federation. In turn, this leads to the need to make changes to primary documents and tax accounting. In addition, on the basis of Art. 54 of the Tax Code of the Russian Federation for those periods in which goods with a changed price were sold, updated tax returns must be submitted.

The second group includes cases when the seller provides a discount or premium to the buyer without changing the unit price of the product. According to tax authorities, the seller organization is reviewing the amount of the buyer's debt under the purchase and sale agreement. Based on Art. Art. 572 and 574 of the Civil Code of the Russian Federation, such a discount should be considered as an exemption from property obligations to the seller, which is a gratuitous transfer of that part of the goods that was not paid for by the buyer (we have already discussed above what is wrong with this point of view). Naturally, tax authorities admit that such supposedly gratuitous transfer falls under paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation and can be taken into account in the tax expenses of the seller.

In the Letter under consideration, tax authorities put forward a number of requirements for documenting the provision of a discount. You must have:

• an agreement with the buyer stipulating the conditions for providing a discount;
• calculation or adjusted invoice (invoice) for the amount of the discount provided;
• documents confirming the fulfillment of the conditions stipulated by the contract.

However, here the regulatory authorities had to face opposition from the courts. Thus, the FAS ZSO in its Resolution dated September 17, 2007 N F04-6332/2007 (38166-A67-15) did not find confirmation in the legislation of the conclusions of financiers and tax authorities. The court pointed out that the tax authority’s reference to Letter of the Ministry of Finance of Russia dated 05/02/2006 N 03-03-04/1/411, which states that discounts provided to the buyer by indicating a reduced price of goods in the purchase and sale agreement, paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation does not apply, the cassation instance rejects it, since it does not follow from this subparagraph that we are talking about discounts provided without changing the price of the goods.

Note that the taxpayer who won the court determined the amount of the discount based on data for past periods and spread it across invoices of the current period. In fact, it looked exactly like a change in the price of the product. In this case, the amount of the discount was confirmed by the act of reconciliation of calculations and an additional agreement.

The procedure for applying a discount is the simplest

Currently, the option does not cause any particular problems when the seller transfers to the buyer’s bank account the amount of the premium accrued for the latter’s fulfillment of pre-established conditions for receiving it - according to the volume of purchases, according to their cost, etc. In this case, the seller includes the amount of the premium in non-operating expenses (see, for example, Letter of the Federal Tax Service for Moscow dated November 6, 2007 N 20-12/105702.1), and the buyer includes in non-operating income, as a gratuitous receipt in accordance with clause 8 Art. 250 of the Tax Code of the Russian Federation (see Letters of the Ministry of Finance of Russia dated September 15, 2005 N 03-03-04/1/190 and dated November 14, 2005 N 03-03-04/1/354).

Example 1. OJSC "Magnum" sells goods to LLC "Fantasy" at a price of 100 rubles. per unit (including VAT - 15.25 rubles). The supply agreement stipulates that if during the quarter the total quantity of goods purchased exceeds 10,000 units, then the premium for each unit of goods purchased in excess of the limit will be 5 rubles for the buyer.

In April 2008, the parties drew up an act on reaching the conditions under which the buyer was given a discount. The discount amount was 10,000 rubles. ((12,000 units - 10,000 units) x 5 RUR/unit).

In accordance with the terms of the agreement, the premium is transferred to the buyer to his current account.

However, be careful: even this simple option can be turned into quite complex. So, if the seller does not pay the premium in money, but ships free goods to the buyer (we will talk about this a little later), then the result will be a gratuitous transfer of property, which will have to be subject to VAT.

The procedure for applying the discount is the most difficult thing

The most difficult situation is when the seller and buyer agree upon the occurrence of certain conditions to change the price of goods already sold. According to tax authorities, in this case, tax accounting should revise the amount of proceeds from the sale in the reporting period to which the sale relates. The fact is that changing the contract price does not affect the implementation date under the contract. Consequently, when providing a discount, the tax base of the period in which the sale took place must be adjusted.

As Art. 54 of the Tax Code of the Russian Federation, if distortions are detected in the calculation of the tax base relating to previous tax or reporting periods in the current reporting or tax period, tax liabilities are recalculated in the period of the error. And only if it is impossible to determine a specific period, the tax liabilities of the reporting period in which the distortions were actually identified should be adjusted.

Example 2. OJSC Magnum sells goods to LLC Melodiya at a price of 100 rubles. per unit (including VAT - 15.25 rubles). The supply agreement stipulates that if during the quarter the total quantity of goods purchased exceeds 10,000 units, then the price per unit of goods will be 90 rubles for the buyer. (including VAT - 13.73 rubles) for all previously purchased consignments of goods.

Purchases for the period from January to March (we use the data from the previous example) amounted to more than 10,000 units. goods, namely 12,000 units. (3500 + 5500 + 3000).

In April 2008, the parties drew up an act on reaching the conditions under which the buyer was given a discount. The discount amount was 120,000 rubles. ((100 rub/unit - 90 rub/unit) x 12,000 units).

Guided by the requirements of the tax inspectorate, the taxpayer submitted amended tax returns.

For the first quarter of 2008, accrued VAT was reduced by 18,305 rubles.

((100 rub/unit - 90 rub/unit) x 12,000 units / 118% x 18%). The advance payment of income tax for the first quarter of 2008 should be reduced by 24,422 rubles. (((100 rub/unit - 15.25 rub/unit) - (90 rub/unit - 13.73 rub/unit)) x 12,000 units x 24% / 100%).

Unlike tax accounting, in accounting, the provision of a discount is reflected in the period when it was actually granted, that is, during the period of signing the relevant act.

Thus, the following entries must be made in the seller’s accounting:

The position of the regulatory authorities seems, to put it mildly, not indisputable. In Art. 81 of the Tax Code of the Russian Federation states that the obligation to correct the data of past reporting or tax periods arises for the taxpayer only when he discovers either an incomplete reflection of some important information or errors that led to an understatement of the amount of tax payable to the budget. However, nothing similar happens before the discount is granted in previous reporting or tax periods. After all, at that time, all the reflected data corresponded to reality, and the right to a discount appeared only later. Providing a discount is an independent business transaction, and information about it should be reflected in the current reporting (tax) period.

Example 3. If we take the conditions of the previous example and do not prepare updated tax returns, then, according to the author, in April 2008 the seller can recognize an expense in the form of a discount in the amount of 101,695 rubles in his tax and accounting records.

(((100 rub/unit - 15.25 rub/unit) - (90 rub/unit - 13.73 rub/unit)) x 12,000 units).

In turn, the buyer must recognize in tax and accounting income in the form of a discount received, also in the amount of 101,695 rubles.

The procedure for applying a discount is an ideal option

Another option for applying a discount could be a subsequent change in the price of the same product purchased in the future. In this case, no clarifying tax returns are needed. Tax authorities will not be able to apply the provisions of Art. 40 of the Tax Code of the Russian Federation - after all, paragraph 3 of this article clearly states that when determining the market price, it is necessary to take into account the discounts provided.

The main question, according to the author, is different here - is it possible to take into account in the seller’s tax expenses the amount that he lost by selling his goods not at full price, but taking into account the discount? And in this case, is it necessary to recognize the amount of the benefit received in the buyer’s tax income?

In our opinion, this is not necessary. In accordance with paragraph 1 of Art. 40 of the Tax Code of the Russian Federation, for tax purposes, the price of the goods indicated by the parties to the transaction is accepted. According to paragraph 2 of Art. 249 of the Tax Code of the Russian Federation, sales revenue is determined based on all receipts associated with payments for goods, works or services sold. Consequently, when providing a discount immediately at the time of subsequent sale of goods in tax accounting, the seller reflects their sale at a price taking into account the discount provided. The buyer does the same in his expenses.

Despite all the conveniences of this option, it is not always applicable. It stipulates that the buyer will continue to purchase goods from the seller in the future, which is sometimes impossible, especially if the goods are specific. In such situations, the seller and buyer will have to negotiate either a retroactive price change or a premium.

Value added tax

If the seller pays the buyer a cash bonus for fulfilling certain purchase conditions, then neither the seller nor the buyer needs to charge VAT. The fact is that, according to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, invoices are presented to buyers when selling goods, works or services, transferring property rights, and providing a discount is a separate operation not related to the sale of goods. The Ministry of Finance also agrees with this, for example, in Letter dated December 20, 2006 N 03-03-04/1/847.

However, if the premium is paid in goods, then VAT is inevitable. The regulatory authorities equate such a transfer to a gratuitous transfer of property, which is subject to VAT - this is clearly stated in paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation. The seller will be obliged to charge VAT on the cost of the transferred goods, issue an invoice in one copy and reflect it in the sales book. The recipient of the goods will not receive any invoice, and he will not have the right to deduct.

Example 4. OJSC "Magnum" sells goods to LLC "Felicia" at a price of 100 rubles. per unit (including VAT - 15.25 rubles). The supply agreement stipulates that if during the quarter the total quantity of goods purchased exceeds 10,000 units, then 500 units will be supplied to the buyer free of charge. goods.

In January 2008, the buyer purchased 3,500 units. goods, in February - 5500 units, in March - 3000 units. Thus, the limit established in the contract is 10,000 units. was overcome (3500 + 5500 + 3000 = 12,000 (units)).

In April 2008, the parties drew up an act on reaching the conditions under which the buyer was given a discount. 500 units were shipped to the buyer. goods.

The following entries must be made in the seller's accounting:

In the case when a discount is provided by changing the price of an already sold product, according to tax authorities, VAT must be recalculated for the reporting or tax period when the sale took place. Accordingly, the amount of VAT accrued for the seller will be reduced, and the amount of VAT to be deducted for the buyer will be reduced. As a result, it is the buyer who will suffer the most, who will have to restore the already refunded “input” VAT.

Let's see what the VAT calculation process should look like in this situation from the point of view of financiers (see Letter dated July 26, 2007 N 03-07-15/112<1>). Firstly, financiers require corrections to be made to the previously drawn up invoice for the shipment of goods. Corrections made to invoices must be certified by the signature of the manager and the seal of the seller, indicating the date of the correction (clause 29 of the Rules<2>).

<1>Sent for review and use in work by Letter of the Federal Tax Service of Russia dated August 30, 2007 N ShS-6-03/688@.
<2>Rules for maintaining logs of received and issued invoices, purchase books and sales books, approved. Decree of the Government of the Russian Federation dated December 2, 2000 N 914.

Secondly, the previously received invoice must be cancelled. This is done in accordance with clause 7 of the Rules: if it is necessary to make changes to the purchase book, an entry on the cancellation of the invoice is made in an additional sheet of the purchase book for the tax period in which the invoice was registered before the corrections were made to it. Additional sheets of the purchase book are an integral part of it.

Thirdly, VAT can be deducted on a corrected invoice only in the tax period in which it was received and, accordingly, registered in the purchase book. Well, fourthly, for the tax period when changes were made to the purchase book, you need to submit a corrective tax return.

Simply put, financiers require that all input VAT on the purchase be recovered in the period in which it was made, and claimed for reimbursement in the period in which the corrected invoice was actually received, that is, when the seller provided the buyer with a discount.

Example 5. Melodiya LLC purchased goods from Magnum OJSC at a price of 100 rubles. per unit (including VAT - 15.25 rubles). The supply agreement stipulates that if during the quarter the total quantity of goods purchased exceeds 10,000 units, then the price per unit of goods will be 90 rubles for the buyer. (including VAT - 13.73 rubles) for all previously purchased consignments of goods.

During January - March 2008, the buyer purchased 12,000 units. goods (in January - 3500 units, in February - 5500 units, in March - 3000 units). The sales amount for the specified period amounted to RUB 1,200,000. (350,000 + 550,000 + 300,000). Due to the fact that the limit established in the contract is 10,000 units. was overcome, in April 2008 the parties drew up an act on achieving the conditions under which the buyer was given a discount. The discount amount was 120,000 rubles. ((100 rub/unit - 90 rub/unit) x 12,000 units).

In accordance with the terms of the agreement, overpaid amounts (in the amount of the discount) are returned to the buyer to his bank account in April 2008.

Guided by the requirements of the tax inspectorate, the taxpayer submitted amended tax returns. For the first quarter of 2008, VAT subject to reimbursement was reduced by 183,000 rubles. (12,000 units x 15.25 rubles/unit). For the second quarter of 2008, the buyer can deduct only RUB 164,760 from the received corrected invoice. (12,000 units x 13.73 rubles/unit).

The advance payment of income tax for the first quarter of 2008 should be increased by 24,422 rubles. (((100 rub/unit - 15.25 rub/unit) - (90 rub/unit - 13.73 rub/unit)) x 12,000 units x 24% / 100%).

Unlike tax accounting, in accounting, the provision of a discount is reflected in the period when it was actually granted, that is, during the period of signing the relevant act.

Thus, the following entries must be made in the buyer's accounting:

However, in the author’s opinion, if we assume that there was no distortion of data from previous periods in accounting, and the provision of a discount should be reflected without connection with previous business transactions, then no changes need to be made in the calculation of VAT. At the moment when the sale occurred, VAT was calculated and refunded correctly, and it can no longer be recalculated. The seller has already transferred the amount of VAT received from the buyer, and the buyer has accepted for deduction the VAT paid to the seller. Thus, no one, including the state budget, would lose anything.

In the case where a discount is provided to the buyer by reducing the price of newly sold goods, VAT is calculated and paid in the general manner. Let us remind you once again that if the reduction in the regular price is supported by documents evidencing the provision of a discount, then the tax authorities will not be able to apply Art. 40 of the Tax Code of the Russian Federation and try to charge additional taxes.

Discounts and "networkers"

Currently, in our country, the so-called network retail trade, or, in other words, “networkers,” is gaining increasing power and influence. The emergence of “networkers” led to the fact that the latter took the leading role in the pair manufacturer (supplier) - retailer. Now he dictates his terms to manufacturers.

As a result, what was previously considered a discount (in the case of online trading), according to the author, has turned into something completely different, almost the opposite. And again, the lack of a legally established concept of a discount has a negative impact. As a result, all payments and bonuses that suppliers must transfer to “networkers” are classified as discounts in contracts between them. Although not everything that is called a discount is actually one.

When resolving specific issues related to the economic relations between network operators and their suppliers, the Ministry of Finance adheres to an approach based on an already outdated understanding of the situation and does not take into account the change in the essence of these relations. Evidence of this is the already mentioned Letter of July 26, 2007 N 03-07-15/112.

So, financiers divided the possible discount options into three large groups. Firstly, these are bonuses or discounts aimed at promoting goods (in particular, for placing goods on shelves in specified places and allocating permanent or additional space for goods in the store). Secondly, payment for the fact of concluding a supply agreement with the seller, supplying goods to newly opened stores of the distribution network, including product items in the assortment of stores, etc. Thirdly, the actual discounts (bonuses and bonuses), which provide for a reduction in the price of previously delivered goods.

As for the third group, there are no special features here - these discounts are traditional. We discussed the issues of their accounting and taxation above. The first two groups are of particular interest.

The costs of promoting a product, according to financiers, are included in the costs of suppliers for the services provided to them by retail chains. Indeed, from the outside it looks exactly like this. “Networkers” provide services to promote goods, but payment for these services is made not directly, but by reducing the price of goods supplied to the distribution network. And if these are services, then, regardless of the method of payment, “network operators” must pay VAT on the proceeds received from the provision of such services and issue an invoice to the supplier so that he can accept this VAT as a deduction.

True, there are several “buts” that prevent us from interpreting the situation so unambiguously.

Firstly, by promoting the supplier’s product, “networkers” provide a service not only to him, but also to themselves (we note, for example, that the FAS Moscow Region, in Resolution dated November 18, 2003 N KA-A40/9281-03, came to the conclusion that the applicant has the right to advertise trademarks of which he is not the owner, if he sells goods produced using them). Agree that a service that is necessary not only for the customer, but also for the contractor himself, is not exactly a service that is intended exclusively for sales purposes.

Secondly, let us recall the definition of a discount given by the FAS ZSO in Resolution No. F04-3446/2006 (25284-A27-33) of August 21, 2006: in contractual relations, a discount means the amount by which the price of goods is reduced if the buyer fulfills certain conditions . What these conditions are is not specified; therefore, nothing prohibits the parties from agreeing that in order to receive a discount, the buyer must carry out a number of marketing and advertising activities, and for mutual benefit. Then it will not be possible to say that the buyer provides the seller with independent services, separate from the supply agreement.

By the way, interpreting this situation specifically as the provision of a service adds another problem for the parties. Since payment for the service actually occurs in non-monetary means, the parties will have to apply the provisions of clause 4 of Art. 168 Tax Code of the Russian Federation. In other words, in order to receive a VAT deduction, the supplier is forced to transfer the amount of VAT calculated on goods promotion services in a separate payment order.

The situation is very bad for suppliers with the payments they have to make for the right to enter the retail chain, for the right to supply goods to newly opened stores, for expanding the product range, etc. Regulatory authorities do not recognize such costs as economically justified. This is confirmed by Letters from the Ministry of Finance of Russia dated October 3, 2006 N 03-03-04/1/677 and dated October 17, 2006 N 03-03-02/247, Federal Tax Service for Moscow dated June 17, 2005 N 20-12/43635 and from 05/23/2007 N 19-11/047634.

Old-fashioned financiers believe that suppliers actually pay what is the responsibility of the buyers themselves - the retailers. In fact, at present it is simply impossible to get into online trading without these payments. Suppliers have to fight for the right to supply in the same way as, for example, builders for the right to conclude a lease agreement. At the same time, payment for the right to conclude a lease agreement is for some reason not considered economically unjustified (see, for example, Letter of the Federal Tax Service for Moscow dated 03.03.2005 N 20-12/14540). If without the above payments or discounts the supplier cannot sell its products, then why cannot these costs be considered economically justified? The question is rhetorical.

The only advantage of this situation is that these payments or discounts are not subject to VAT. They are not related to the activities of the seller of goods and their payment, therefore paragraphs do not apply to them. 2 p. 1 art. 162 of the Tax Code of the Russian Federation, which states that the tax base determined in accordance with Art. Art. 153 - 158 of the Tax Code of the Russian Federation, increases by the amounts received for goods sold, work or services related to their payment.

Let us note that here there is a serious discrepancy between financiers and tax specialists. In the Letter of the Federal Tax Service of Russia dated March 21, 2007 N MM-8-03/207@, the tax authorities concluded that, at a minimum, payments or discounts for the presence of supplier goods in the buyer’s stores are payment for services. Therefore, these amounts are subject to VAT.

In general, you won’t envy the suppliers. We can only hope that the regulatory authorities themselves will be able to decide whether the fact of concluding a supply agreement with the seller, supplying goods to newly opened stores of a retail chain, or including product items in the assortment of stores constitutes services. And then you will have to decide - either to charge the disputed amounts with VAT, but allow them to be included in tax expenses, or not to recognize this in tax expenses, but not to include them in the VAT tax base.

Bonus "carrot"

Perhaps the stupidest thing a seller can do when encouraging a buyer is to give him a batch of free goods instead of a cash bonus. Not only will the seller himself have to charge VAT on the transferred goods, which the recipient will not be able to deduct, but the buyer will actually have to pay income tax on the gift twice. The financial department stated this quite unequivocally in Letter dated January 19, 2006 N 03-03-04/1/44.

The naive taxpayer believed that if he pays income tax on a product received free of charge, in the form of a bonus, from the seller, then upon its subsequent sale there is no longer any need to charge income tax. But no, that was not the case!

Financiers recalled that, according to clause 2 of Art. 248 of the Tax Code of the Russian Federation, property is considered to be received free of charge if the receipt of this property is not associated with the occurrence of an obligation on the recipient to transfer property or property rights to the transferor, perform work for him or provide services. According to paragraph 8 of Art. 250 of the Tax Code of the Russian Federation, non-operating income of a taxpayer is recognized, in particular, income in the form of property (work, services) received free of charge or property rights, except for the cases specified in Art. 251 Tax Code of the Russian Federation.

We discussed all this earlier. When receiving goods free of charge, the recipient will have to pay income tax on the market price of the “gift”.

However, in addition, when taxing profits from trade, the tax base includes not the amount of the markup, but the difference between the revenue of a trading organization and its expenses. According to paragraphs. 3 p. 1 art. 268 of the Tax Code of the Russian Federation, when selling purchased goods, the taxpayer has the right to reduce income from such a transaction by the cost of purchasing these goods, determined in accordance with the accounting policy adopted by the organization for profit tax purposes.

Since the goods were received free of charge, then the organization has revenue from its sale, but there are no expenses for its acquisition. As a result, income tax will not be levied on the difference between income and expenses, but on all revenue in its entirety (excluding VAT).

In the case of a production (non-trading) organization, the result will be the same. In paragraphs 1 clause 1 art. 254 of the Tax Code of the Russian Federation states that material expenses for calculating income tax are the costs of purchasing raw materials or materials. If the taxpayer did not have such expenses, then there will be nothing to take into account when calculating expenses. Accordingly, that part of the proceeds from the sale of finished products, which would generally be “closed” by the cost of raw materials, will be subject to income tax in the situation considered.

A.V. Anishchenko

Journal expert

"Current issues

accounting

and taxation"

Here is another question on which I see confusion both in the heads and in the price lists of companies.
How will this mess smooth out? I will give a non-fictional dialogue. I think it’s very recognizable, isn’t it?

Dialogue between Selsa and Nach. sales department:

Sereg, TransTech is asking for a discount... an additional one.
- And what? How much does he have?
- minus 7%
- Wow! how does he take it and how does he pay?
- He takes it normally, there’s a price for 200 thousand here.
- on credit?
- Well, yes, that’s how he takes it. We’ll give it, he says, he’ll take more of a discount.
- but he pays, how does he pay?
- well, yesterday I paid 100
- how much do you owe?
- 400, but he says he will pay in a week.
- oh... well, give him another 2%... no, give him 1%

In an effort to show professionalism, and realizing the pointlessness of the dialogue, many of us will immediately rush to comment: it is not clear what 1% is, for what, what does it mean to “take more”? And we will be right with you, of course. Let's figure out what we need to “give” for and how much to “give.”

Classification of discounts

The discount can be one of three types:

• marketing discount;
• sales discounts;
• logistics discounts.

Marketing discounts include direct discounts unrelated with current and well-functioning sales logistics: goods in exchange for money. These discounts affect development prospects, stimulate partner relationships (CRM), and structure the sales channel.

Sales discounts include discounts directly related to current transactions, to ensure a given profitability of sales and the current planned inventory turnover for concluded (concluded) transactions.

Logistics discounts include discounts for optimizing cash and commodity flows that affect the current financial performance of the company.

Marketing discounts

Hidden promotional discount

Functional discount (discount for distribution)

The manufacturer provides various functional discounts to players in the trading channel who provide it with different types of services (logistics, services for developing a sales network, building a dealer network). Functional discount in the marketer's dictionary

Dealer discount

Provided by the manufacturer to its permanent representatives or sales intermediaries (for example: an affiliate program for servicing customers in a chain of stores: promotions, use of promotional rooms, merchandising, etc. is stimulated by a dealer discount).

Discounts taking into account intercultural communications

In practical activities, marketing faces a very important circumstance, which should be attributed to the so-called cultural differences, which is also the subject of marketing research.
In Central Asian, Arab, some Balkan countries and individual Transcaucasian republics, during trade negotiations it is considered a matter of honor to achieve a large discount on the offer price. And although this circumstance is associated with a complex of Eastern mentality, many importers will not sign an agreement that does not contain a provision on discounts generally exceeding 20 - 30% of the offered price. Since this fact is known in the marketing and trading environment, some companies consider it necessary to first artificially inflate prices by the expected percentage, and then present it with a discount specified in the contract.

Service discounts

A significant part of industrial products requires maintenance during operation. A service discount is preferred to creating and maintaining an effective service network, which requires significant investment and effort. This approach to solving the problem would be acceptable if it were possible to monitor the implementation of additional functions by the recipient and a way to evaluate the effectiveness of such a discount.

• on the part of the buyer - the amount of costs for storing goods purchased in advance before the start of the sales season (including fees for loans attracted for this purpose);
• on the part of the manufacturer - the amount of costs and losses that he would have to incur if the manufactured goods were stored until the start of the season in his own warehouses, and production was either stopped due to the deadening of working capital in finished product inventories, or was supported by additionally attracted loans to replenish working capital.

Consequently, the amount of discounts should provide the buyer with savings greater than the increase in his costs of storing goods until the seasonal increase in demand. On the other hand, the manufacturer can provide such discounts - for an amount no greater than the amount of its losses due to the slowdown in capital turnover as a result of storing goods in its own warehouses before the start of the season and not receiving sales revenue.
The logic of discounts for off-season purchases requires their differentiation in time: the earlier the product is purchased before the start of the season, the larger the discount should be.

Discounts to encourage new product sales.

Such discounts can be considered as an addition to planned discounts that help promote a new product to the market. As a rule, such discounts in the form of financing a national advertising campaign indicating the names of the trading companies selling the product are not enough. For example, such advertising does not really give buyers information about where they can actually buy the mentioned product in their city (district).

Therefore, dealers and end sellers have to conduct their own advertising campaigns using local media outlets (whose advertising rates are usually lower than those in the national press or national television). This gives them the opportunity to indicate the addresses of their stores in such advertising, which actually provides an increase in sales.

Sales discounts

Discount for turnover, bonus discount (bonus)

The discount is provided to regular customers on the basis of a special power of attorney. In this case, the contract establishes a scale of discounts, depending on the turnover achieved during a certain period (usually one year), as well as the procedure for paying amounts based on these discounts.

This discount system is designed in the form of columns price list. This is the price list. I call (well, I like it that way) the price columns - price protocols: 1st protocol, 2nd protocol. Why is this so? Coordination and recording of prices is the legal basis for transactions, recorded in the Civil Code of the Russian Federation. If you come across “price protocols” somewhere in other articles, that’s from this.

Logistics discounts

Other types of discounts can be classified as tactical logistics.
They are united by an economic source - profit(!), as well as the general task of creating additional incentives for the buyer to make a purchase. The use of logistics discounts leads to a reduction in the actual purchase price of goods and, accordingly, to an increase in the buyer's premium. This premium represents the difference between the economic value of the product for the buyer and the price at which he was able to buy this product.
The main types of discounts include:

Discount for the volume of purchased goods

Proportional price reduction for buyers purchasing large quantities one type goods. Typically, the discount is set as a percentage of the total cost or unit price of a specified volume of supply, for example, a 10% discount for orders over 1000 pieces. Discounts may be offered on a non-cumulative basis (per order placed) or on a cumulative basis (per number of items ordered over a given period).
Quantity discounts should be offered to all customers, but the supplier/seller must ensure that the amount of discounts does not exceed its cost savings due to the increased volume of goods sold. These savings can be achieved by reducing the costs of selling (trade processing), warehousing, maintaining inventory and transporting goods. Discounts of this kind can also serve as an incentive for the consumer to make purchases from one seller (recurring purchases).

Discount for cash payment

If you need it, price reduction for buyers who promptly pay bills in cash. A buyer who pays within 10 days receives, for example, a two or three percent reduction from the payment amount. This discount can also be applied partially, for example, only for a percentage of the entire amount received within 30 days. With a larger supply volume or more expensive equipment, this type of discount can greatly activate the local counterparty, who is interested in selling faster and receiving their considerable income.
Such discounts are widely used to improve the liquidity of the supplier/seller, the rhythm of its cash receipts and reduce costs in connection with the collection of receivables.

Discount for refusal of receivables (for reducing the terms of receivables)

A discount can also stimulate a reduction in the terms of trade credit provided by the supplier to the client.

Progressive discount

A discount for quantity or serialization is provided to the buyer subject to the purchase of a predetermined and increasing quantity of goods. Serial orders are of interest to manufacturers, since the production of the same type of product reduces production costs. The discount is given upon the fact, or in advance, under an agreement fixing such a progression. Sels often gives such a discount without a contract, by verbal agreement. In any case, such agreements need to be recorded, at least within the company in the CRM system.

Export rebates

Provided by sellers when selling goods to foreign buyers in addition to the discounts that apply to buyers of the domestic market. Their goal is to increase the competitiveness of goods in the foreign market.

Discount for expediting payment.

The main objective of discounts for accelerating payment is to reduce the repayment period of receivables and accelerate the turnover of the company's working capital. Therefore, this commercial tool can be attributed to a greater extent to the sphere of management than pricing itself. But since such discounts are set in relation to prices, price specialists, together with financiers and accountants, traditionally determine them.

Discount for expediting payment – a measure of reduction in the standard selling price, which is guaranteed to the buyer if he makes payment for the purchased batch of goods before the deadline established by the contract.
The payment acceleration discount scheme includes three elements:

• the actual quantitative amount of the discount;
• the period during which the buyer has the opportunity to take advantage of such a discount;
• the period during which payment of the entire amount of debt for the delivered consignment of goods must be made, if the buyer does not exercise the right to receive a discount for accelerated payment.

The rate for accelerating payment is usually determined by two factors:

• the level of such rates traditionally established in this market;
• the level of bank interest rates for loans to replenish working capital.

The connection between the discount for speeding up payment and the price of credit resources is quite logical. If a manufacturer cannot achieve acceleration of repayment of accounts receivable, then it has to replenish its working capital mainly through credit. Accelerating payment for shipped goods reduces the need to raise funds and provides savings by reducing the amount of interest payments.

However, usually the level of discount for accelerating payment is significantly higher than the price of credit resources.

This excess of the discount level over the price of loans is justified by the large positive effect that accelerated payment has on the financial condition of the selling company. This effect occurs due to the fact that early payments:

• accelerate the receipt of funds into the seller’s account and improve the structure of his balance sheet, which is essential for him to obtain loans, and also affects investors’ assessment of the company’s position (including the price of its shares on stock exchanges);
• reduce credit risks associated with accounts receivable and increase the reliability of financial planning;
• reduce the company's costs for organizing collection. accounts receivable.

Discount for off-season purchases

With a well-established system of seasonal discounts, manufacturers have the opportunity to organize and complete the production of goods for the next season long before it begins and promptly begin preparations for the manufacture of products for the next season.
The amount of seasonal discounts is usually quite small and is determined by:

Discounts for complex purchases of goods.

Many firms that sell lines of complementary products use a special type of discount to encourage customers to purchase several products from that line, i.e., bundled purchasing.
Discount for complex purchase of goods – a measure of the reduction in the standard selling price that is guaranteed to the buyer if he purchases a given product along with other complementary products from that company.
The logic of such a discount is that the price of each product in the set is lower than with an isolated purchase, even from the same company.

Discounts for returning previously purchased goods from this company (trade-in)

Discounts are provided to the buyer when he returns an outdated model product previously purchased from this company. Such discounts apply to the sale of automobiles, electrical equipment, rolling stock, standard industrial equipment, etc.

Discounts on the sale of used (defective) equipment.

In different countries there are opportunities to profitably purchase used machines, mechanisms and other equipment. If, in addition, the maintenance is well organized, such a purchase is a reasonable alternative to buying new equipment. You can work with new equipment for a long time, while operating costs are low.

Tests

Offsets refer to other types of discounts from the list price. For example, a goods exchange offset is a reduction in the price of a new product subject to the delivery of the old one. Trade-in credit is most often used for the sale of cars and some durable goods. Sales promotion credits refer to payments or price discounts to reward dealers for participating in advertising and sales promotion programs.

Who is responsible for discounts?

More precisely, this section should be called: “Who gives discounts?” However, everything is clear to an inquisitive salesman:

• The marketing department, guided by the marketing policy, is responsible for marketing discounts;
• The sales department is responsible for sales discounts, guided by the standards of profitability of sales and inventory turnover.
• for logistics - parity department of commodity logistics, purchasing department, financial department, acting in accordance with the financial policy of the company.