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Bonuses from the seller in connection with the achievement of certain volumes of supply of goods purchased

Because motivational and incentive payments (bonuses, bonuses, other incentives) paid by the official distributor (supplier of products (works, services)), in particular, for the accuracy of procurement forecasts, implementation of an agreed procurement plan, compliance with the product range) are aimed at incentives sales of products (works, services), such costs relate to marketing services.

In accordance with  paragraph 185.1 of the TCU, the object of value added tax is the transactions of taxpayers for the supply of goods / services, the place of supply of which is located in the customs territory of Ukraine, in accordance with  Article 186 of this Code.



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