Should we first record the turnover minus discount and if the customer pays later, then adjust the turnover for the discount? In this case, you must register the invoice with the VAT discount. No further adjustments are required. Thank you, Silvia. What happened if, after recognizing the net discount at the time of sale, but after 30 days, the customer violates your acceptance by not paying immediately. Do we put the turnover back to the total amount? For Skonti`s offers for immediate payments, this means that the expected consideration is variable (variable consideration), since the amount that the company will actually receive depends on the customer`s choice as to whether it will benefit from the discount.