Is cashback subject to tax?

If you use the patent taxation system or pay the unified tax on imputed income, cashback points do not need to be taken into account. In these cases, the amount of tax is not related to the amount of income
If you use the simplified or general taxation system, cashback points can be reflected in the reporting for the current period as “Other income”
To record the receipt of funds to a corporate card, use the entry Debit 55 Credit 99 — “Other expenses” at the time the funds are received
To record the receipt of goods, works, or services in the amount of the accumulated points, use the entry Debit 10, 20, 25 or 97 Credit 91 — “Other income” at the time the goods, works, or services are received against the accumulated points

Откройте расчетный счет для бизнеса

Заполните онлайн-заявку и забронируйте счет для открытия или оставьте только номер телефона для консультации

You can always contact us and find out the information you need.

Free across Russia