The source of income can now be practically anything - even a discount card. Do not believe? In vain. At the production of discount cards, you can make a very profitable and convenient business at a minimum of initial costs. This is how it looks in practice.

Work algorithm

Any firm regardless of the size leads a constant struggle for customers and spends serious money for advertising to attract them. However, few times to lure a person to himself - it is necessary to make it so that he come again and again. One of the most efficient methods is a discount. That's why it is based on this species Business. You make cards that give your owner the right to buy goods and receive a discount services in stores and shops involved in the project. These cards you distribute to people absolutely free, and get money from companies that pay you for advertising. Do not hesitate to participate in such a program there will be a lot of: for increasing popularity and increasing the number permanent customers Firms are ready to post a round sum, and a discount of 3-5%, which they will have to provide on your map, will not hit their budget.

The work process is as follows. First you need to develop the design of your card, make a sketch. Keep in mind: the card should not be too big; The optimal version is the format of the business card.

Next, you need to evaluate your costs and determine the price of the card. Then contact the management of companies that regularly organize stocks use discount coupons, offer them their services and provide samples.

After that, it will stay to collect money from those who agree to take part in the program, place their advertisements on the maps, make these very cards and distribute them to the population.

And now about each of these stages in more detail.

Features of design

Your card must have a catchy, memorable name. It needs to use words related to money and the ability to get something cheaper: "Discount", "savings", etc. It is very advisable to come up with the emblem that will reflect the benefit of your card for the owner's wallet. But remember: the format of the map is small, therefore the emblem, and the name must be bright, but laconic.

Now about advertising. On the front of your card, the emblem will be collapsed, as well as the address, telephone and name of your company, so it will turn out to place no more than six advertisements (2 pieces in 3 columns). On the reverse side, you can accommodate up to 20 ads - they will cost a little cheaper than those that occupy the facial part of the card.

Pricing Mechanism and Customer Circle

The main consumption article is making cards. This amount may be different depending on what conditions you agree to cooperate with printing and what materials choose. Also, when counting costs, it is worth considering the cost of telephone calls, advertising and distribution of cards. The resulting amount must be multiplied by 5 and divided by the number of companies whose advertisement you will post on your map. So you calculate mid-price One advertisement. If desired, it can be increased or decreasing, focusing on the realities of your city (region). As already mentioned, advertising on the front of the map will cost a little more expensive, so the font there must be a bit larger than on the turn. In addition, you can some ads placed on the back of the card, take into the frame - this also increases the announcement price.

Your services will first of all be interested in firms and organizations focused on the wide range of consumers: hairdressers and beauty salons, clothing and shoes, dry cleaning shops, snack bars and fast food restaurants, service station and gas stations, transport enterprises.

Communicating with customers, it is worth demanding a 50% prepayment (from this amount you will pay for the manufacture of the circulation), the rest you will receive on the dissemination of cards. All adequate entrepreneurs agree to this option, some even prefer to make a complete prepayment. But if the firm refuses to do advance payment, It is advisable to refuse to cooperate with it.

Variants of distribution

It is more convenient to distribute cards in places of cluster of people. Perfect option - educational institution. You can distribute cards to students and applicants, as well as teachers and employees. However, it is necessary to remember: the fact that the person shoved in his hands, he will not appreciate. It is necessary to make people perceive your card as something significant and valuable as a useful gift or a reward. For example, you can agree with the adoptive department and the deanats of the university that they will issue your cards as encouraging for well-time students or as a status gift for applicants.

More options are theatrical and railway ticket office, where buyers will receive your cards with tickets. A snack bar and cafes are also suitable.

And of course, some part of the circulation you can give to your advertisers, and they will issue maps to customers.

When it goes, your cards themselves will become a popular product. Therefore, in advance to prepare advertising posters with information about your card and list of places where it can be obtained, as well as companies taking such cards.

Before bringing data, what loyalty programs in which population are popular, we note that in terms of income, sociologists share the middle class into three groups: the top medium (UP MIDDLE), the average middle (Middle Middle) and the bottom middle (Low Middle).

In order to conclude that some loyalty programs are most interesting, it is necessary to clearly divide them into discount and bonus.

Bonus programs are the greatest response from representatives of the top middle class and partly in sophisticated consumers from the middle middle class. It is believed that these segments of the population are looking for emotional and psychological benefits in the product. It is estimated that the share of members of the Middle Middle bonus programs is two times higher than among such members from Low Middle, and among the Up Middle of the bonus programs are more than in Low Middle, four times.

Marketers believe that the proportion of potential "bonuses" in Moscow significantly exceeds their number in the regions.

As for discount cards, the straight middle is perceived by straight middle, they are better perceived by Low Middle and again Middle Middle. Accumulative discount programs occupy an intermediate position between them. This is explained by the fact that receiving remuneration in bonus program implies shopping for enough large amount, Therefore, people who are forced to save, do not participate in such programs. They are more interested in discount programs. But profitable customers discounts are interested in less, so in working with them it is meaningless to apply this tool.

Bonus programs prefer representatives of Up Middle and partly Middle Middle. Discount cards The greatest response calls from Low Middle and partly Middle Middle.

Draw or sell?

The first question that must be solved when the loyalty program is introduced: Sell discount cards or give them after making a purchase for a certain amount.

In world practice, discount cards are distributed in two main ways: giving free or sold. But in Russia, often permanent customers are offered maps for which they are taken by the collateral value. This is done in order to compensate for the workshop. In this case, the price must be low, designed only to partially cover costs. But some firms are trying to make a profit even at this stage, offering customers to purchase a map at a high price.

More than 1 million consumers participate in various loyalty programs.

Due to the fact that many firms today issue discount cards for free, this practice has become perceived as a norm. Therefore, some visitors regard the proposal to pay for a discount card as an imposition of a purchase that will benefit no. A person believes that he must give his money for the card now and immediately, and the discount will receive later, gradually returning money. And the return is not guaranteed. The store can close or worsen the range, move or change the style direction. Moreover, many consumers believe that the store himself should pay them for loyalty. Thus, if a discount card is sold, some of the buyers will certainly decide to do without it.

On the other hand, inserting money into the card, the client calculates economic feasibility in advance and will certainly be actively using it.

Thus, make a decision, sell a discount card or produce it for free, depends on the purposes of introducing a loyalty program.

Obtain maps for free it makes sense in the following cases:

If the company still orders expensive discount cards with image decoration and is going to sell them, in this case, to draw attention to the program, experts advise to release the complementary information sheet or booklet in which it will tell in detail about all the possibilities that are provided in connection with its Acquisition.

When it makes sense to distribute discount cards for free:

customers are not small, the company offering a loyalty program only enters the market, discounts are small;
the program should cover a wide audience and it is necessary to collect information about the consumer.

How to benefit from a free card

Distribution of free discount cards - expensive pleasure. But costs can be partly compensated if you give a map in exchange for filling the questionnaire. These data can be subsequently used during marketing analysis.

Usually people do not like profiles consisting of ten or more questions. They are ready only to report their social status, income, age and typical shopping. This allows you to make a "portrait of the consumer." Questionnaire issues usually concern social status, classes, interests and requests, budget and distribution of spending on certain groups of goods, etc.

Such a survey with the owner of a discount card can be carried out regularly, thereby tie it to its company. The data obtained will allow you to adjust the range and form an offer that is most oriented on the needs of the buyer. It should be noted that a similar path to the loyalty of the buyer does not apply to the number of the most expensive.

If a firm sells a discount card to increase loyalty, then its value should be symbolic. Otherwise, the client appears a suspicion that he imposes an unnecessary purchase at an inflated price.

Special discussion deserves such a tool as a cumulative loyalty program. Experts recommend to consider it more like an informational reason to communicate with consumers and constant contact with the target group than to earn extra money. With the help of a cumulative program, you can collect information about their requests for the formation of not only the range, but also prizes, clearly appropriate interest and the possibilities of the target group.

It is believed that to participate in the accumulative program it is desirable to invite people from the list of consumers that are already loyal customers. This will reduce the costs of attracting new participants.

Coalition programs loyalty

For loyalty programs, operating within the same store (or network of stores), programs uniting various enterprises from different fieldies of business have been added some time ago. They got the name of coalitions. Participation in the coalition program can significantly reduce the cost of its support for each participant, but at the same time increase its attractiveness in the eyes of the consumer.

He lives in his usual mode: goes for shopping, plays bowling, lies in restaurants united in a coalition program of loyalty. The only difference between his actions - he gradually redirects its consumption on those enterprises whose services are becoming more profitable. Thus, the consumer changes its habits, starting to spend most of money in enterprises - participants in the coalition program of loyalty. Otherwise, he will not earn his bonuses and will not receive a long-awaited gift.

This type of consumer activity stimulation program makes it possible to take into account client preferences in different aspects of consumption and thereby create its portrait, more accurately appropriate reality. The additional effect of the program is to attract new customers, the exchange of a customer base with other partner enterprises.

Examples of coalition programs in the world are British Nectar, Canadian Air Miles, American Gold Points, Spanish Aeromillas, German Payback, Russian Club Multi.Ru, etc.

Motion components

One of the important conditions for the effective work of the loyalty program is its convenience, simplicity, obviousness and transparency for consumers. They note the following disadvantages that reduce the attractiveness of the loyalty program:

an overabundance of information about cards, checks, bonuses that must be constantly monitored;
additional time spending on cutout cutouts, sending them by mail, trips for prizes;
saving coupons, checks, memorization identification numbers;
limited program validity;
frequent changes to the rules of programs;
lack of interest in servicing the program by company employees.

For most russian companies It is already obvious that the potential of loyalty programs based on bare material benefit has been exhausted. For the buyer, such factors such as the range, quality of goods and services, the location of the store, brand fame, etc. But is not all. Customer loyalty can be built on the provision of additional service (children's rooms in stores) or, for example, promotions that attract buyers not so much material benefitsHow much is the creation of the atmosphere of the holiday, warmth and attention. These include regular games and contests for children with the attraction of animators can be attributed to them.

The solution, sell a discount card or produce it for free, depends on the objectives of the loyalty program.

Thus, loyalty programs are a multifaceted tool that allows not only to generate consumer commitment, but also to form their client base, allocate the most valuable customers and reduce the cost of marketing activities.

In the era of great competition in every field of activity, each client for gold weight. If earlier demand exceeded the proposal, now the proposal significantly exceeds the demand that pushes the company literally to fight for potential customers. There are many means to attract customers' attention, but not all of them are able to keep customers, after the first acquaintance with the services and goods of the company. However, there are such means that are capable not only to attract customers, but also to win their location, one of these means are discount cards.

Discount cards as a means of attracting and conquering customersare used for a long time, but not all companies use this tool, because they do not know all its advantages. The discount card of the store is the key to the hearts of buyers who appreciate a special attitude towards themselves as to customers. In this article, consider the main advantages of discount cards, and why each store should take advantage of such a tool.

The discount card of the store is a tool by which the client receives any bonus for perfect purchase. Bonuses can be different, for example, a percentage discount or cumulative bonuses system, but this is not so important, because any bonus, even the most insignificant, customer assesses considerably and wishes to use them in the future. In this way, the main advantage of discount cards is to attract and hold customers for a long time.

It is carried out for each company individually, because each company itself decides which bonuses to provide customers. The discount may be accumulative when the percentage of discount, or fixed, is increasing with each purchase when the client immediately receives a discount card with a fixed discount. In any case, discounts affect positively the choice of customers.

To attract and retain customers, it is carried out not only to provide a discount, but also other bonuses. Club cards are becoming increasingly popular, which provide regular customers more than just a discount. For example, a club card provides the possibility of buying goods without a queue in the store in a specially reserved box office, or getting tenth coffee for free in your favorite coffee shop and so on. Such privileges encourage customers to move from a number of "ordinary customers" in the ranks of "regular customers".

Summing up, you can say exactly what is a means by which companies can not only attract the attention of the target audience, but also increase the ranks of regular customers. The company's bonus cards are predominantly distributed free of charge, but some companies prefer to sell them for a symbolic fee.

Offset Moscow carries out all kinds: discount cards, discount cards, bonus cards, club cards, gift certificates, as well as bank cards, insurance maps and many others. We manufacture from high-quality materials, which means that we guarantee their durability and wear resistance. Call right now and order at competitive prices.

Order calculation

Issue from business everything! 200 ways to increase sales and profit Parabollum Andrei Alekseevich

discount cards

If you trade in the chassis, then great way Bind the client precisely to your company or shop - make discount cards. Excellent example of applying this method - supermarkets, sports shops, pharmacies, clothing stores, shoes, household appliances And so on, where the client can purchase a discount card for 5-10-15% discount. The most "smart" stores generally give them free or almost free.

Naturally, when the client will bring together the store next time, he is much more likely to go there exactly where he has a discount. And the more he buys, the more this discount becomes.

It is clear that in a small store make a complicated electronic system Discount cards may be difficult. But then do at least the most simple map With your logo that customers will make to obtain a discount.

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"Trade: Accounting and Taxation", 2011, N 3

Today, many shops, super- and hypermarkets offer their customers discount cards, giving the right to acquire goods on more favorable conditions. It would seem that it is only one of the ways to provide a discount with welcome buyers. Meanwhile, discount cards can be traded and receive from it, albeit a small, profit. What taxation system should be applied to such trade? How to take into account income and expenses? What else do you need to know when contacting discount cards? Let's deal with together.

A few words about the types of discount cards

The most popular with buyers and sellers use plastic cards With barcode, magnetic stripe or chip. The option is simpler - cards from plastic, on one side of which indicates information about the size of the discount. Discount cards issued in appeal can be on bearer or individual, simple or accumulative. There are a "privilege" cards: silver, gold, platinum, etc. Trading networks are actively using discount cumsive cards on the bearer, allowing accumulating points when purchases and receive large discounts. As a rule, such cards are provided after the achievement of a certain amount of procurement, that is, their cost, in fact, is already laid in the buyer's check. Another way to "recoup" the card is its immediate sale to the buyer.

Variations of the release and distribution of discount cards

In the field of trade today, two ways of release of discount cards are successfully used:

estimating the retailers themselves;
the release of the discount system, to which the store is joined (super- or hypermarket).

Both options have their advantages and disadvantages. Own cards produced for regular customers who are purchased in stores shopping center (network). A more interesting offer - a shopping center (shop) enters into a discount system covering a large number of not only trade organizations, but also enterprises of other fields of activity (for example, restaurants, cafes, cinemas, travel agencies, beauty salons, hotels). In this case, buyers are lured no longer so much trade enterprise as the organizers discount systemin which they entered. The owners of large trading networks are resorted to such a way, having enough opportunities to make advertising at a higher level. Since order accounting and the taxation of these options is varied, we will dwell on each of them.

I emit discount cards yourself

Trade enterprise, solved to release its own discount cards, orders and pays for their production of a third-party organization. Such costs at the trading enterprise operating within the framework of the general tax system are expenses for ordinary species Activities and are taken into account in the traditional order in the current expenses for sale.

Usually, information about the issuer and those preferences are indicated on the map, which can calculate its owner. The current legislation does not impose restrictions on the content of information posted on discount cards, Therefore, their issuers are solved by this issue at their own discretion. The main thing is that other people's trademarks do not place without the permission of the copyright holder.

For reference. Preference - preference provided to someone special conditions Use of anything (explanatory dictionary of the Russian language: in 4 tons / ed. D.N. Ushakov. M.: Oziz, 1935 - 1940).

Profit Tax

In the process of the authorized activity of the enterprise, trade or discount cards, or provide them with free to store visitors (for example, for promotional purposes). In the first case, the cost of making discount cards can be considered economically reasonable, as they are aimed at receiving income. With the second embodiment, the relationship with expenses expected on the use of discount cards is not so obvious, but it also does not interfere with such expenses are economically justified (the letter of the Ministry of Finance of Russia dated 13.02.2007 No. 03-03-06 / 1/84). The fact is that in Art. 264 of the Tax Code of the Russian Federation shows an open list of other expenses related to the production and sale of products. This gives the right to take into account the taxation of other reasonable and documented costs, even if they are not directly named in the Tax Code. The release and distribution of discount cards is associated with the main activity of the store (shopping center, supermarket) - retailth (the inalienable attribute of which are discounts). In this regard, the costs of making maps transmitted for free can be recognized by economically reasonable, since they are made to carry out activities aimed at an increase in the company's sales, and therefore for receiving income.

Let's submit an interim total: the cost of making a discount card that is issued by the trade organization is recognized in tax accounting.

Value added tax

If discount cards are transmitted to the store's visitors for the fee, VAT is calculated in the general order (as the sale of any other product). At the same time, the amounts of VAT filed by the manufacturer are subject to deduction on the basis of invoices and appropriate primary documents After taking them into account.

Transfer of discount cards to customers for free, including within the framework of the advertising campaign, is also recognized as a realization and is an object of inclusion of VAT (PP. 1 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). At the same time, by virtue of PP. 25 p. 3 art. 149 of the Tax Code of the Russian Federation, if the cost of maps make up less than 100 rubles. For a unit, trade enterprise can consider their issuance to visitors as an advertising campaign and do not assemble their product VAT.

The "entrance" tax from the supplier in this case should be included in the price of purchased discount cards (PP. 1 of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation). If the cost of the card exceeds the specified limit, then when gratuitous transmission needs to be accrued to VAT in the general order.

Procedure for reflection of discount cards in accounting

At the initial stage (after receiving the manufacturer's plant), discount cards are at the trade enterprise, therefore, their valuation should be reflected in accounting. Later cards go to the hands of buyers.

In accounting legislation, there is no indication of how discount cards should be taken into account, so the accountant has the right to choose. In particular, maps can be reflected as materials (account 10 "Materials", subaccount 10-6 "Other materials") or like goods (account 41 "goods") at the cost of manufacture, acquisition in correspondence with account 60 "Calculations with suppliers and contractors. " Then, when transferring cards to customers, their cost should be written off from the balance sheet account (10, 41) to the debit of accounts 44 "Sales costs", 90 "Sales", subaccount 90-2 "Sales Cost".

Some accountants have a question: whether it is necessary to keep off-balanced discount cards after their transfer to customers and write off from the balance (or rather, not the cards themselves, and the obligations that the retail seller on the cards issued). According to the author, there is no need for this. Explain. Most suitable for offline accounting Maps is an account 009 "providing commitments and payments issued." It can reflect information about the presence of guarantees provided to ensure implementation. received obligationsIn the event that the card is issued to the buyer for a certain limit of purchases. If the limit is unknown or a discount is provided in percentage from the amount spent by the buyer money (It is obvious that in retail trade at the time of issuing a discount card to the Buyer impossible to determine the amount of obligations impossible), there is no need to take into account their obligations for the balance of the trade organization.

However, this does not mean that the movement of discount cards should not be monitored. If it is impossible to reflect it in the accounting program, then this should be done in electronic bases and individual documents developed by the organization for the purpose of monitoring the cards issued to customers, which will allow at least a prevent attempt to fake trading network cards in order to take advantage of discounts that are provided. Not everyone, but only those who "earned" the right to discount.

Join the discount system

This option can be used both an addition to the previous one and independently, allowing you to avoid issues of emissions and maintenance of discount cards. It is no secret that the manufacture of discount cards costs money, besides, their use will not give the desired effect without an advertising campaign (the distribution of advertising leaves, information in the press, on the Internet), during which the advantages of the discount card are explained. In this case, the trade enterprise that does not have sufficient funds for the distribution of full-scale advertising, one can recommend paying an entry fee for accession to the discount system, the organizers of which take on all costs for the advertising campaign and the distribution of maps. Typically, discount cards are manufactured and serviced centrally through one of the participants in the system. Its responsibilities include advertising a discount card system, solving emerging issues on the use and restoration of discount cards. For these services, the other companies - the participants of the discount system pay monthly fixed payments or interest from sales by discount cards. In addition, each new participant This system pays an entrance fee. All payments go to that organization that serves discount cards. Other organizations that have entered into the discount system listed costs can attribute to sell costs, as such cooperation is aimed at an increase in retail sales.

From the standpoint of accounting, payments paid for participation in the discount system are current and relate to the period in which they are actually implemented. Fee for "Login" to the discount system, monthly fixed payments and interest on sales on discount cards are taken into account in the amount of actual costs (listed by the Cash Organizer). In order to take into account these costs for tax purposes, the organization needs to confirm them to document them and indicate their economic substantiation. Direct norm allowing to consider the listed costs in the Tax Code. Two options remain: Either consider payments for "entrance" and "presence" in the discount system as one of the types of expenses for other types of advertising and ignore them in revenue (paragraph 4 of paragraph 4 of Art. 264 of the Tax Code of the Russian Federation), or use the open list costs associated with production and implementation (PP. 49 p. 1 of Art. 264 of the Tax Code of the Russian Federation). The second option is due to a smaller certainty carries large tax risksSo we recommend first. Retail retail networks that use discount network services have sufficient revenue in order to take into account the cost of paying services for discounting networks as part of advertising expenses (even if the standard provided for other promotional costs). At the same time, in the part of the deduction on VAT, which may not be presented to the organizer of the discount system for its services, it is not necessary to normalize, since this duty is established only for travel and representational costs (the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 6, 2010 No. 2604/10).

What taxation mode is applied?

Up to this point, we considered the situation when trade enterprises were used by TSNO. However, at present, many retail sellers use the benefits of a special, paying UTII. Is it legally entrepreneurial on the sale of discount cards to impose in the framework of the "inlets"?

Let's argue: What are discount cards for tax purposes? If the trade enterprise implies their implementation to customers, such cards can be considered as a kind of goods. But you should not hurry with conclusions. Yes, by virtue of paragraph 3 of Art. 38 NK RF goods - this property intended for implementation. However, the discount card itself does not represent values, which is one of the characteristics of the property. More logical to consider cards as property rights, the owner of which can buy goods at a reduced price, provided that he fulfilled all the requirements for receiving a discount (made a purchase for a certain amount, acquired goods on the action). Officers came to this conclusion. The Ministry of Finance addressed the organization of retail trade in selling petroleum products through gas stations, With the question of choosing the issue of taxation of operations on the implementation of discount cards (Letter of January 18, 2011 No. 03-11-06 / 3/1). Despite the fact that retail sales in the region is transferred to eNVD payment (Art. 346.26 of the Tax Code of the Russian Federation), entrepreneurial activities for the sale of the excisable goods specified in PP. 6 - 10 p. 1 Art. 181 Tax Code of the Russian Federation (in particular, automotive gasoline, diesel fuel, motor oils For diesel and (or) carburetor (injection) engines), in order to calculate ENVD, it does not refer to retail (Article 346.27 of the Tax Code of the Russian Federation). In other words, the society, applying for advice, applies general System taxation. Financial department based on provisions Tax CodeOn the issue of choosing a tax system regarding operations to implement discount cards, the following responded.

Note. In accordance with Art. 38 Product Code recognized any property implemented either intended for sale, and under property the types of objects are understood civil rights (with the exception of property rights) belonging to property in accordance with Civil Code Russian Federation.

In this way, implementation by the organization of property rights in the form of own discount cardsproviding customers with the right to receive a discount when buying petroleum products through the organization's gas station, in order to ch. 26.3 The Code does not apply to retail trade, and therefore is not subject to taxation of a single tax on imputed income for certain types of activities and is subject to taxes within other tax regimes.

Conclusion: Implementation of the organization of property rights in the form of own discount cards is subject to taxes in the framework of other regimes of taxation (UCNO, TCO). Owners network of gas station This is beneficial, as it allows you to pay the same taxes in the implementation of excisable goods and discount cards.

At the same time, other retailers paying single tax Within the framework of "inlets", such a sentence is hardly like, because they will have to combine the special (on retail) with other tax regime (For auxiliary activities - the implementation of discount cards). To avoid this, you need at least to get rid of the implementation of discount cards from a separate operation that brings an income organization.

* * *

A discount card of any kind is beneficial to both buyers and sellers. Recommendations given in this note will help answer difficult questions. legal regulation, accounting and taxation of discount cards of trade organizations.

S.V. Bulaev

Expert journal

"Trade:

accounting

and taxation "