Bonus sales - consequences in terms of income tax
In business practice, a frequent activity in the field of marketing is the so-called bonus sale. How to properly account for it on tax grounds? Check, you will find the answer in our article!
What is bonus sales?
Bonus sales have not been described in detail in the PIT Act, so it is worth referring to tax interpretations.
According to the tax ruling issued by the Director of the Tax Chamber in Łódź of May 8, 2013 (IPTPB2 / 415-139 / 13-4 / KR), bonus sales are:
"a contract of sale, concluded between the seller and the buyer, but connected with the granting of a bonus by the seller to the buyer. As a result of this contract, the seller is obliged to transfer the ownership of the goods to the buyer and hand over the goods to the buyer, as well as to issue (transfer) the premium to the buyer in connection with with the purchase made by him, the value of which is not included in the price of the purchased goods. of a certain value or a specific type of goods). The buyer is obliged to pay the selling price and is entitled to a premium. "
Bonus sales and tax deductible costs
Expenses for bonus sales can be included in tax deductible costs, as they meet the requirements of Art. 22 sec. 1 of the PIT Act. They are not included in the catalog of exemptions (Article 23 of the PIT Act) and are incurred in order to achieve or maintain revenues or secure their source. Rewarding buyers in this way serves to make sales more attractive - so they contribute to both generating revenues and preserving them, as bonus sales may convince the contractor to cooperate longer.
Bonus sale - revenue on the recipient's side
Bonus sales generate revenue for the recipient. The nature of the latter decides how to settle it.
Bonus sales - a person running a business
Art. 21 of the PIT Act, which discusses tax exemptions in par. 1, paragraph 68, indicates that the exemption from taxation of income from bonus sales does not apply to business entities. This means that the entrepreneur must demonstrate and tax the income on this account. Before doing so, he should have a look at Art. 21 sec. 1 point 125 of the aforementioned Act, exempting from tax “benefits” received from persons from tax groups I and II.
Art. 21 sec. 1 point 125 of the Personal Income Tax Act
“Free from income tax is the value of benefits in kind and other gratuitous benefits, calculated in accordance with Art. 11 sec. 2-2b, received from persons included in I and II tax groups within the meaning of the provisions on tax on inheritance and donations, subject to paragraph 2. twenty."
Then the entrepreneur must evaluate the income obtained from the bonus sale, in accordance with Art. 11 sec. 2 and 2a of the PIT Act, in accordance with the principles presented in the table below.
|Subject of the service||Method of valuation|
|benefits in kind||are determined on the basis of market prices used in the trade of things or rights of the same type and species, taking into account in particular their condition and degree of wear and the time and place of obtaining them|
|services falling within the scope of the economic activity of the performing entity||according to prices applied to other customers|
|purchased services||according to purchase prices|
|sharing the premises or building||according to the equivalent of the rent that would be payable in the event of concluding a lease agreement for this premises or building|
|other cases||on the basis of market prices used in the provision of services or the provision of items or rights of the same type and species, taking into account in particular their condition and degree of wear and the time and place of making available|
If the entrepreneur has a KPiR, the revenue from bonus sales is shown in column 8 "other revenue".
Bonus sale - a private person who does not run a business
If a private person receives prizes as part of a bonus sale, income appears on their side - as stated in the following rule:
Art. 20 sec. 1 of the Personal Income Tax Act
“For revenues from other sources referred to in Art. 10 sec. 1 point 9, in particular: amounts paid after the death of a member of an open-ended pension fund to a person or a member of his / her immediate family, within the meaning of the provisions on the organization and operation of pension funds, an individual retirement security account, including those made for the benefit of the entitled person in the event of the saver's death, cash benefits from social insurance, alimony, scholarships, subsidies (subsidies) other than those mentioned in art. 14, surcharges, awards and other free benefits not included in the revenues referred to in Art. 12-14 and 17. "
If the one-time value of the award from bonus sales does not exceed PLN 760, this income is tax-free, which is confirmed by Art. 21 sec. 1 of the PIT Act:
Art. 21 sec. 1 point 68 of the Personal Income Tax Act
"Income tax free is the value of winnings in competitions and games organized and broadcast (announced) by the mass media (press, radio and television) and competitions in the fields of science, culture, art, journalism and sports, as well as prizes related to bonus sales goods or services - if the one-time value of these prizes or prizes does not exceed PLN 760; the tax exemption of awards related to bonus sales of goods or services does not apply to awards received by the taxpayer in connection with his non-agricultural business activity, constituting income from this activity. "
Art. 30 sec. 1 point 2 of this legal act, the obligation to collect the flat-rate income tax (10% of the value of the prize or the bonus from the bonus sale) is placed on the organizer of the bonus sale. In addition, he must pay it:
- to the account of the tax office competent for the place of residence of the payer, and if the payer is not a natural person, according to the seat or place of business, if the payer is not established,
- by the 20th day of the month following the month in which the tax was collected.
If the bonus sale provides for a non-cash prize, then the recipient must pay the organizer a flat-rate tax before receiving it. In the event of a mixed nature of a bonus sale award, the tribute must be deducted from the monetary portion. In addition, the organizer should submit to the competent tax office an annual flat-rate income tax declaration PIT-8AR, which results from the following provision in the PIT Act:
Art. 42 sec. 1a
“By the end of January of the year following the tax year, the payers referred to in Art. 41, are required to send to the tax office, with the help of which the head of the tax office competent according to the place of residence of the payer performs its tasks, and if the payer is not a natural person, according to the seat or place of business, if the payer has no registered office, annual declarations, according to the established pattern. However, annual declarations of tax collected in accordance with Art. 30a paragraph. 2a the payers referred to in Art. 41 sec. 10, send to the tax office, with the help of which the head of the tax office competent in matters of taxation of foreign persons performs its tasks. The provision of art. 38 sec. 1b shall apply accordingly. "
Bonus sales as income in the wFirma.pl system
Bonus sales in the case of entrepreneurs settling on the basis of the KPiR should be booked using an internal ID or a direct entry in the KPIR.
In the wCompany system, you can post bonus sales using an internal voucher, for this purpose go to the tab REVENUE »OTHER REVENUE» ADD OTHER REVENUE »OTHER REVENUE (DW).
Then, in the window for adding internal evidence, complete the required fields:
After saving, the entry will be shown in KPIR in column 8 as residual income.