Uni 25-01-2021 - Tax policy on trade discount by volume or sales

Official letter 438/CTHDU-TTHT on January 21, 2021 for the trade discount by volume or sales as follows:

In case, the company operates a sales program with a trade discount based on output or sales, the discounted amount of the sold goods is adjusted on the invoice of the sale of goods or services of the last purchase or next period. The Company bases on contracts, trade discount policy and the time of issue of financial statements to account according to the above regulations.