How to manage advertising costs. Tax accounting for advertising expenses

To increase consumer interest in the goods sold, manufactured products, services provided, the subjects economic activity very often resort to the help of advertising. After all, everyone knows that it is advertising that is the engine of trade: how you present a product is how you sell it. In the conditions of the modern economic market, for a successful business, advertising becomes a necessity. Carrying out certain types of advertising of goods (works, services), the organization bears advertising costs. A feature of this type of expenses, such as advertising, is that these expenses are standardized for tax purposes. Moreover, the norms are established not for all advertising expenses, but for some of their types.

So, in accordance with paragraph 4 of Article 264 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), the following are accepted in full for taxation purposes:

expenses for participation in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information about the goods sold, work performed, services provided, trademarks and service marks, and (or) about the organization itself, for the markdown of goods that have completely or partially lost their original qualities during exposure.

The costs of the taxpayer for the purchase (manufacturing) of prizes awarded to the winners of the drawings of such prizes during mass advertising campaigns, as well as expenses for other types of advertising not specified in paragraphs two to four of paragraph 4 of Article 264 of the Tax Code of the Russian Federation.

Since the rationing of advertising costs depends on the type of advertising costs, the taxpayer must be well versed in the legal foundations of advertising: know what is recognized as advertising, what types of advertising exist, how relations between advertising market entities are regulated, and so on.

Note!

On July 1, 2006, the new Federal Law of March 13, 2006 No. 38-FZ "On Advertising" (hereinafter - Law No. 38-FZ), which regulates activities in the field of advertising, comes into force.

“advertising is information disseminated in any way, in any form and using any means, addressed to an indefinite circle of people and aimed at drawing attention to the object of advertising, generating or maintaining interest in it and promoting it on the market.”

“a product, a means of its individualization, a manufacturer or seller of a product, the results of intellectual activity or an event (including a sports competition, concert, contest, festival, risk-based games, bets), to attract attention to which advertising is directed.”

• be intended for an indefinite circle of persons;
• attract, form and maintain interest in the object of advertising;
• contribute to the promotion of the object of advertising in the market.

Note!

Cases when information is not recognized as advertising are specified in Article 2 of Law No. 38-FZ. So, for example, information, disclosure, distribution or bringing to the consumer of which is mandatory in accordance with federal law, cannot be recognized as advertising.

Let's take a simple example. A legal entity must have a company name, which is a formal and integral feature of the organization. Placement of a street sign (tablet) with the company name of the organization as an indicator of its location or designation of the entrance to the occupied premises, building or territory is the responsibility of a legal entity, established in Article 9 of the Law Russian Federation dated February 7, 1992 No. 2300-1 "On consumer protection":

“The manufacturer (executor, seller) is obliged to bring to the attention of the consumer the company name (name) of his organization, its location (address) and its mode of operation. The seller (executor) places the specified information on the sign.

In this connection, the information indicated in such a sign cannot be recognized as advertising costs. Judge for yourself: although this sign is intended for an indefinite circle of people, it does not carry information about the object of advertising - the organization, is not aimed at creating consumer interest in it and the goods it produces (work performed, services provided) for the purpose of their sale.

However, keep in mind that if the sign is not located at the location of the organization, and contains some additional information, such as directions, phone numbers, information about the type of activity, and so on, then such information will be recognized as advertising. In this case, the sign itself will actually be a billboard, the production costs of which will act as advertising costs.

In addition, as our consulting practice shows, organizations have quite a lot of disputes regarding the production of business cards. Note that, in our opinion, the cost of making business cards are not advertising expenses of the organization. The fact is that the information indicated on such a card contains information about an individual, and not about an organization, contact numbers by which he can be contacted, in addition, it is difficult to say that a business card is intended for an indefinite circle of people, because it, like as a rule, they give it to the one with whom they communicate.

But, if you see such a “business card” on a store counter, on a table in a restaurant or in another public place, which indicates the manufacturer or seller of goods (works, services), there is information about goods (works, services), the address, scheme directions, contact phone numbers, and so on, then such a "business card" is an advertising leaflet, and in this case, the cost of their production should be classified as advertising.

According to Law No. 38-FZ, the following types of advertising are distinguished:

• advertising in TV programs and TV shows;
• advertising in radio programs and broadcasts;
• advertising distributed during film and video services;
• advertising distributed over telecommunication networks and placed on postal items;
• outdoor advertising and installation of advertising structures;
• advertising on vehicles and with their use.

In the market of advertising services, four types of business entities should be distinguished: advertiser, advertising producer, advertising distributor and consumer.

According to Article 3 of Law No. 38-FZ:

Based on this, we note that advertising, as a type of expense, arises from the advertiser. Advertising producers and advertising distributors are business entities that are directly involved in the provision of advertising services.

We know that, in accordance with the law, some activities require a special permit (license). The main regulatory document regulating licensing issues is the Federal Law of August 8, 2001 No. 128-FZ “On Licensing certain types activities". The types of activities for which a license is required are listed in Article 17 of the said Federal Law of August 8, 2001 No. 128-FZ “On Licensing Certain Types of Activities”. Advertising activity does not appear there. Consequently, the law does not impose a requirement for a license on an advertising producer and an advertising distributor. Accordingly, when recognizing advertising expenses, the advertiser may not need to confirm that the advertising services were provided by a company that has the appropriate license. Recall that often the tax authorities, during inspections, present a similar requirement regarding expenses (in relation to licensed activities).

• advertising must be honest and reliable;
• should not induce to commit unlawful acts, call for violence and cruelty;
• look like road signs;
• form a negative attitude towards persons who do not use the advertised goods or condemn such persons.

It should be borne in mind that:

• violation by individuals or legal entities of the legislation of the Russian Federation on advertising entails liability in accordance with civil law.
• violation by advertisers, advertising producers, advertising distributors of the legislation of the Russian Federation on advertising entails liability in accordance with the legislation of the Russian Federation on administrative offenses.

The advertiser is responsible for:

• for unfair advertising;
• for violating the protection of minors in advertising;
• for violations committed in social advertising;
• for violation of the terms of storage of promotional materials;
• for advertising violations alcoholic products, beer and drinks made on its basis, as well as tobacco and tobacco products;
• for violations committed in the advertising of medicines, medical equipment, medical devices and medical services, including methods of treatment;
• for violations committed when advertising military products and advertising weapons;
• for violation in the field of advertising of risk-based games, bets;
• for violations in the field of advertising of financial services, valuable papers and advertising on the conclusion of rental agreements.

For accounting purposes advertising expenses include, in particular, the following types of expenses:

• for the development, publication and distribution of illustrated price lists, catalogs, brochures, albums, brochures, posters, advertising cards, and so on;
• for the development, production and distribution of samples of original and branded packages, packaging, promotional souvenirs, samples of products;
• to advertisements in the press, broadcasts on radio and television, that is, through the means mass media;
• for illuminated and outdoor advertising;
• for the purchase, production, demonstration of promotional films, videos, filmstrips, etc.;
• for the production of billboards, signs;
• to participate in exhibitions, expositions, fairs;
• for the design of shop windows, exhibitions - sales, sample rooms and showrooms;
• for the markdown of goods that have completely or partially lost their original qualities when exhibited in shop windows;
• for the purchase (manufacturing) and distribution of prizes awarded to the winners of drawings during mass advertising campaigns;
• to conduct promotional activities related to the activities of the organization;
• other advertising expenses.

We remind you that in order to recognize an expense in accounting, it is necessary to fulfill a number of conditions established by paragraph 16 of PBU 10/99.

Selling expenses are reflected by organizations on a separate sub-account to account 44 “Sales expenses” in accordance with the Chart of Accounts. And this is true for both trade organizations and industrial organizations.

The debit of the specified account accumulates the amount of advertising expenses incurred, and the credit is used to write them off.

• contract for the provision of advertising services;
• protocol for negotiating prices for advertising services;
• certificate of the right to place outdoor advertising;
• advertising place passport;
• approved design project;
• certificate of acceptance of work performed (services rendered);
• invoices from the advertising services agency;
• documents confirming payment for advertising services;
• requirement-waybill and waybill for the release of materials to the side;
• an act on the write-off of goods (finished products);
• depreciation act.

If advertising works (services) are actually carried out in reporting period, then on the basis of the certificate of completion or invoice advertising agency, this transaction in accounting will be reflected as follows: Recall what storage print media media with published advertisements, audio or video cassettes with a recording of advertising will help in resolving disputes with tax authorities during audits.

In accounting, the amounts of advertising expenses accounted for in the debit of account 44 “Sales expenses” are written off to the cost of products sold (goods, works, services)) in full. It is this method of writing off that is provided for the costs of sale by the Chart of Accounts. Please note that only the following expenses are subject to partial write-off:

• for packaging and transportation from industrial organizations;
• transportation costs from trade organizations;
• procurement costs from organizations that harvest and process agricultural products.

In accounting, the write-off of advertising expenses is reflected using the following entry:

Often, organizations participate in exhibitions in order to disseminate information about their products, services, goods sold, while quite often visitors to the exhibition are given samples of goods and products sold by the organization participating in the exhibition.

Accounting for promotional materials (calendars, pens, booklets, etc.) purchased or manufactured in-house or with the involvement of third-party individuals or legal entities maintained on account 10 "Materials" sub-account "Advertising materials".

Accounting for goods and finished products transferred as samples is kept on separate sub-accounts to accounts 41 “Goods” and 43 “ Finished products". Write-off of such goods, finished products, materials in advertising purposes drawn up in a write-off. A unified form of the act is not provided, therefore, the organization has the right to develop such a document on its own.

Since the specified act acts as the primary document, on the basis of which the operation is reflected in the accounting, therefore, the independently developed form of the act must meet all the requirements of accounting legislation for primary documents. According to Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", source documents must be compiled in the form contained in the albums unified forms primary accounting records. And documents, the forms of which are not provided for in these albums, must contain the following mandatory details:

• Title of the document;
• date of preparation of the document;
• the name of the organization on behalf of which the document is drawn up;
• the content of the business transaction;
• business transaction meters in physical and monetary terms;
• Name officials who are responsible for the performance of a business transaction and the correctness of its execution;
• personal signatures of the said persons.

Organizations implementing trading activity, often use part of the goods intended for resale for window dressing.

Based on the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n, the write-off of the cost of goods used for advertising purposes is carried out by organizations engaged in trading activities, as follows.

At the same time, for the organization of analytical accounting, you can use the following sub-accounts opened to account 41 "Goods".

41-1 "Goods in warehouses";

Organizations engaged in the production of products write off the cost of manufactured products used for advertising purposes using the following sub-accounts opened to account 43 “Finished products”:

Example 1

(all amounts used in the example are without VAT).

An organization engaged in the manufacture of lamps takes part in the exhibition. Samples of lamps were used to design the exhibition stand, the total cost of the samples was 650,000 rubles. Delivery and clearance costs were incurred on our own, the amount of costs amounted to 5,000 rubles. During the exhibition, part of the products was distributed among potential consumers products, the other part fell into disrepair (broken). Based on the order of the head, all samples were recognized as fully used during the exhibition. The organization issued an act on the write-off of finished products for advertising purposes.

The organization’s working chart of accounts provides that the following sub-accounts are opened for account 43 “Finished products”:

43-1 "Finished products in stock";

Then in the organization's accounting data business transactions will be displayed as follows:

Trying to protect themselves from the risk of non-payment, organizations providing advertising services require customers to transfer prepayments.

At the same time, it is advisable to open the following sub-accounts for account 60 “Settlements with suppliers and contractors”:

60-1 "Settlements with suppliers and contractors for services rendered";

60-2 "Advance payment".

We have already noted that a feature of tax accounting for advertising costs is the rationing of certain types of advertising for tax purposes.

expenses for participation in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information on goods sold, work performed, services provided, trademarks and service marks, and ( or) about the organization itself, for a discount on goods that have completely or partially lost their original qualities during exposure.

Expenses of the taxpayer for the acquisition (manufacturing) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, as well as expenses for other types of advertising not specified in paragraphs two to four of this paragraph, carried out by him during the reporting (tax) period, for tax purposes are recognized in the amount not exceeding 1 percent of the proceeds from sales, determined in accordance with Article 249 of this Code.

Please note that from January 1, 2006, paragraph 4 of Article 264 of the Tax Code of the Russian Federation was amended by Law No. 58-FZ. The amendments introduced by this law expand the composition of non-standardized advertising expenses. This applies to information that may be contained in promotional brochures and catalogues. If until January 1, 2006 such information concerned only advertising brochures and catalogs containing information about the work and services performed by the organization, now the legislative norms also apply to advertising brochures and catalogs containing information about the goods sold, trademarks and service marks.

As we can see, paragraph 4 of Article 264 of the Tax Code of the Russian Federation, actually establishes two types of advertising costs: standardized and non-standardized.

Moreover, the list of non-standardized advertising expenses is closed (paragraphs 2-4 of paragraph 4 of Article 264 of the Tax Code of the Russian Federation). These expenses are accepted for tax purposes in full.

The remaining advertising costs are normalized, their list remains open, and for tax purposes they are accepted in an amount not exceeding 1 percent of the sales proceeds, determined in accordance with Article 249 of the Tax Code of the Russian Federation:

“For the purposes of this chapter, sales revenue is recognized as proceeds from the sale of goods (works, services) as own production, and previously acquired, proceeds from the sale of property rights.

Do not forget that in order to calculate the maximum amount of normalized advertising expenses, the taxpayer must use the sales proceeds figure, excluding taxes. This follows from article 248 of the Tax Code of the Russian Federation:

“When determining income, the amounts of taxes presented in accordance with this Code by the taxpayer to the buyer (purchaser) of goods (works, services, property rights) are excluded from them.”

Note!

Sales proceeds for the purposes of calculating normalized advertising expenses are determined on an accrual basis from the beginning of the tax period (paragraph 3 of Article 318 of the Tax Code of the Russian Federation).

Organizations using the accrual method, when recognizing expenses in tax accounting, are guided by the norms of Article 272 of the Tax Code of the Russian Federation, according to paragraph 1 of which:

“Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be determined clearly or is determined indirectly, the expenses are distributed by the taxpayer independently.

If the terms of the agreement provide for the receipt of income during more than one reporting period and do not provide for the phased delivery of goods (works, services), the costs are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.

It should be noted that in practice the issues of recognition of advertising expenses quite often become the subject of disputes between taxpayers and fiscal authorities. So let's take a closer look at this issue.

According to subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation for organizations using the accrual method, the date of expenses in the form of expenses for payment to third parties for the work they have performed on the production of advertising media is recognized as one of the following dates:

• date of settlements in accordance with the terms of the concluded contracts;
• the date of presentation to the taxpayer of documents serving as the basis for making calculations;
• the last day of the reporting (tax) period.

However, the organization's advertising expenses can be recognized as expenses for the production of advertising media only if this information is disseminated. Consider, for example, the moment of recognition of the date of implementation of advertising expenses for tax purposes under the accrual method.

Example 2

The cost of making a video clip is advertising expenses and must be recognized in the tax accounting of an organization using the accrual method as of the date of signing the act of acceptance and delivery of work performed on the production of this video clip. The act was signed in July. The conference is scheduled for August. Consequently, the very fact of advertising will take place only at the time of the demonstration of this video at the conference, that is, in the month of August.

It should be noted that taxpayers quite often have a situation where the normalized advertising expenses for the reporting period (1 quarter, half a year, 9 months) exceed the maximum amount (1% of revenue), and according to the results of the tax period, they “fit” into the norm. Indeed, with an increase in the amount of proceeds from sales, the maximum amount of standardized advertising costs also increases. This suggests that in subsequent reporting periods the organization will be able to take into account the previously unaccounted amount of standardized advertising costs.

In this connection, it is advisable for the taxpayer to keep separate records of normalized and non-standardized advertising costs. At the end of the reporting (tax) period, he must compare the amount of normalized expenses with the maximum allowable value, calculated as 1% of revenue.

If the actual advertising expenses of the organization exceed the limit established by law, then for the purposes of taxation of profits, excess advertising expenses are expenses that are not taken into account for the purposes of taxation of profits (clause 44 of article 270 of the Tax Code of the Russian Federation).

We have already noted what documents the taxpayer must have in order to recognize advertising expenses in accounting. In order for the advertising expenses incurred by the organization to be recognized in tax accounting, they must meet the criteria of Article 252 of the Tax Code of the Russian Federation, that is, they must be justified and documented. At the same time, justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Expenses are recognized as any expenses, provided that they are made for the implementation of activities aimed at generating income.

In our opinion, for the purposes of taxation, it is better to record advertising expenses in a special tax register, since these expenses will not always coincide for accounting and tax purposes.

There are no unified forms of tax registers, and if the registers offered by the tax authorities do not suit the taxpayer, then he has the right to independently develop their form, fixing this in the accounting policy of the organization.

Forms of analytical tax accounting registers must contain the following details:

• register name:
• period (date) of compilation;
• operation meters;
• name of business transactions;
• signature of the person responsible for compiling the indicated registers, its transcript.

The need to maintain a tax register for advertising expenses is due to the fact that:

• part of advertising expenses is normalized for tax purposes;
• the amount of VAT on standardized advertising expenses can be deducted from tax liabilities to the budget only within the established norms (clause 7, article 171 of the Tax Code of the Russian Federation).

Example 3

The film distribution organization, before the premiere, held a mass street show, during which T-shirts with the symbols of this movie were handed out to passers-by. The expenses of the organization for holding this event amounted to 35,400 rubles, including VAT - 5,400 rubles. Suppose that the organization's revenue for this period amounted to 1,200,000 rubles (excluding VAT).

Based on the conditions of the example, the organization's expenses for holding this event are advertising expenses. In accounting, the specified amount of expenses is recognized as expenses for ordinary activities and is charged to expenses in full.

In accordance with the provisions of paragraph 4 of Article 264 of the Tax Code of the Russian Federation, the organization's expenses for the distribution of T-shirts are recognized as advertising expenses subject to rationing. These expenses are taken into account for taxation purposes in the amount not exceeding 1 percent of sales proceeds.

In the conditions of our example, the maximum amount of advertising expenses is 12,000 rubles (1,200,000 rubles x 1%). Therefore, for tax purposes, the organization has the right to take into account only the amount of 12,000 rubles.

REFLECTION IN ACCOUNTING OF DIFFERENCES ARISING IN ADVERTISING EXPENDITURES

Let us consider an example of how the differences associated with the regulation of advertising costs are reflected in accounting.

Example 4

(in the example, all indicators are given without value added tax).

The production organization, in the first quarter of this year, decided to take part in the exhibition. The cost of renting an exhibition stand was 5,000 rubles. 10,000 rubles were spent on the manufacture and installation of advertising exhibits. The organization spent 6,000 rubles on the production of advertising leaflets.

The proceeds from the sale of products for the first quarter amounted to 300,000 rubles.

Revenue for the second quarter amounted to 627,400 rubles.

The cost of renting a stand, manufacturing and installation of advertising exhibits are taken into account in full (subparagraph 28, paragraph 1 and paragraph 4 of Article 264 of the Tax Code of the Russian Federation), and the production and distribution of advertising leaflets is subject to rationing (no more than 1% of sales revenue). Revenue is determined on the basis of Article 249 of the Tax Code of the Russian Federation.

For the 1st quarter it amounted to 300,000 x 1% = 3,000 rubles.

Since for the first quarter the maximum amount of normalized advertising expenses is 3,000 rubles, which is less than the actual amount of normalized expenses, for tax purposes the organization has the right to accept only normalized advertising expenses in the amount of 3,000 rubles.

68-2 "income tax".

For the first quarter, the deductible temporary difference is RUB 3,000 (RUB 6,000 – RUB 3,000).

However, for the 1st half of the year, the organization's revenue increased, therefore, the maximum amount of normalized advertising expenses also increased:

(300,000 + 627,400) x 1% = 9,274 rubles.

Increasing the maximum amount of normalized advertising costs allows the organization to take into account the actual normalized costs in full.

But, if at the end of the tax period (current year) the organization's advertising expenses exceeded 1% of sales revenue, then the taxpayer has not temporary, but permanent tax differences (paragraph 7 of PBU 18/02).

TAX ON INCOME OF INDIVIDUALS

When conducting various promotional activities, the advertiser can distribute various prizes, gifts, and so on to individuals for the purpose of advertising. Upon receiving such a gift from individual income arises from which he, as a personal income tax payer, is obliged to pay the amount of tax.

Paragraph 28 of Article 217 of the Tax Code of the Russian Federation establishes that the value of gifts received by taxpayers from organizations and individual entrepreneurs, as well as the cost of any winnings and prizes received in ongoing contests, games and other events for the purpose of advertising goods (works, services), provided that their value is less than 4,000 rubles.

Note!

The total value of all prizes, gifts received by an individual during the tax period (year) is taken into account.

In most cases, gifts given out, prizes at exhibitions cost less than 4,000 rubles. If the cost exceeded 4,000 rubles, then the organization is obliged to withhold tax from the recipient of income at a rate of 35% in accordance with paragraph 2 of Article 224 of the Tax Code of the Russian Federation.

If it is impossible to withhold the tax, then the organization must notify the tax authority in writing within one month, indicating the amount owed by the individual. The impossibility of withholding tax is considered the moment when it is known in advance that the period during which the amount of the accrued tax can be withheld will exceed 12 months (paragraph 5 of Article 226 of the Tax Code of the Russian Federation).

Thus, organizations that distribute prizes, souvenirs, gifts, as well as any other prizes are not required to calculate and withhold personal income tax from such income of individuals. However, the tax agent retains the obligation to keep records of the income that individuals receive from them in the tax period, personally for each taxpayer, and also provide the tax authority at the place of their registration with information on the income of individuals of this tax period no later than April 1 of the year, following the expired tax period (paragraphs 1 and 2 of Article 230 of the Tax Code of the Russian Federation).

Recall that information is provided in the form 2-NDFL "Certificate of income of an individual", which was approved by Order of the Ministry of Taxes of the Russian Federation of October 31, 2003 No. BG-3-04 / 583 "On approval of reporting forms for personal income tax for 2003 year".

It should be borne in mind that if the tax agent does not submit information on the paid winnings to the tax authorities within the prescribed period, then a fine of 50 rubles for each document not provided, in accordance with paragraph 1 of Article 126, may be levied from him. NK RF.

Example 5. From the consulting practice of CJSC " BKR -Intercom-Audit.

“On the issue of taxation of income of an individual who received a prize:

In accordance with paragraph 28 of Article 217 of the Tax Code of the Russian Federation, the value of gifts received by the taxpayer from organizations or individual entrepreneurs, as well as the value of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods ( works, services), in an amount not exceeding 4,000 rubles for the tax period.

In accordance with Article 226 of the Tax Code of the Russian Federation, organizations from which or as a result of relations with which the taxpayer received income are recognized as tax agents and are required to calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of the Tax Code of the Russian Federation.

Article 230 of the Tax Code of the Russian Federation also provides for the obligation of tax agents to keep records of income received from them by individuals in the tax period, in the form established by the Ministry of Finance of the Russian Federation, and provide this information to the tax authority.

Thus, if the cost of advertising products handed over to individuals exceeds 4,000 rubles for the tax period, then the organization, being in this case a tax agent, is obliged to calculate, withhold from the taxpayer and pay the amount of personal income tax.

In case of issuing prizes in non-monetary form:

When issuing prizes in non-monetary form, you cannot withhold personal income tax from the income of an individual receiving a prize, because Money, from which it would be possible to withhold the amount of tax, you do not pay to an individual.

In accordance with paragraph 5 of Article 226 of the Tax Code of the Russian Federation:

“if it is impossible to withhold the calculated amount of tax from the taxpayer, the tax agent is obliged, within one month from the moment the relevant circumstances arise, to inform the tax authority at the place of its registration in writing about the impossibility to withhold tax and the amount of the taxpayer’s debt. In particular, cases are recognized as impossibility to withhold tax, when it is known for certain that the period during which the amount of accrued tax can be withheld will exceed 12 months.

According to subparagraph 4 of paragraph 1 of Article 228 of the Tax Code of the Russian Federation, the calculation and payment of tax on income, upon receipt of which the tax was not withheld by tax agents, is carried out by individuals receiving income.

VALUE ADDED TAX

With regard to value added tax, as well as for any other types of expenses normalized for taxation purposes, there is a standardization of the deduction for the amounts of "input" tax.

Recall that in accordance with paragraph 7 of Article 171 of the Tax Code of the Russian Federation:

“If, in accordance with Chapter 25 of this Code, expenses are accepted for taxation purposes according to the standards, the amounts of tax on such expenses are subject to deduction in the amount corresponding to the specified standards.”

Consider the application of deductions on a specific example, using the conditions of example 4.

Example 6

The production organization, in the first quarter of this year, decided to take part in the exhibition. The cost of renting an exhibition stand was 5,900 rubles (including VAT - 900 rubles). 11,800 rubles (including 1,800 rubles) were spent on the manufacture and installation of advertising exhibits. The organization spent 7,080 rubles on the production of advertising leaflets (including VAT - 1,080 rubles).

The proceeds from the sale of products for the first quarter amounted to 354,000 rubles, including VAT - 54,000 rubles.

Revenue for the second quarter amounted to 740,332 rubles, including VAT - 112,932 rubles.

The cost of renting a stand, manufacturing and installation of advertising exhibits are taken into account in full (subparagraph 28, paragraph 1 and paragraph 4 of Article 264 of the Tax Code of the Russian Federation), and the production and distribution of advertising leaflets is subject to rationing (no more than 1% of sales revenue). Revenue is determined on the basis of Article 249 of the Tax Code of the Russian Federation. The amount of normalized advertising expenses in the amount of 1% of sales revenue for the 1st quarter is:

(354,000-54,000) x 1% = 3,000 rubles.

Since for the first quarter the maximum amount of standardized advertising expenses is 3,000 rubles, which is less than the actual amount of normalized expenses, for tax purposes the organization has the right to accept only normalized advertising expenses in the amount of (6,000 - 3,000) \u003d 3,000 rubles.

Consequently, the total amount of advertising expenses accepted for tax purposes in the first quarter will be (5,000 rubles + 10,000 rubles + 3,000 rubles) = 18,000 rubles. The actual amount of normalized advertising expenses is 6,000 rubles, therefore, the organization has a deductible temporary difference in the first quarter, which entails the emergence of a deferred tax asset in the amount of (6,000 rubles - 3,000 rubles) x 24% = 720 rubles.

The organization, on the basis of paragraph 7 of Article 171 of the Tax Code of the Russian Federation, has the right to deduct "input" tax in the first quarter on standardized advertising costs in the amount of (3,000 rubles x 18%) = 540 rubles.

The remaining amount of the "input" tax, not taken into account in the first quarter, continues to be credited to account 19 "Value added tax on acquired valuables."

Until the end of the current year, the specified amount can be:

• accepted for deduction if the actual amount of entertainment expenses does not exceed the maximum amount;
• written off in accounting as part of non-operating expenses, if the actual amount of representation expenses turns out to be more than the established standard.

Note!

Upon the occurrence of the second of these cases, the organization will have to recognize the amount of VAT not accepted for deduction in accounting as a constant difference and, accordingly, accrue a permanent tax liability.

Suppose that the organization uses the following sub-account to account 68 "Calculations on taxes and fees":

68-1 "Value Added Tax";

68-2 "Income Tax".

Accounting entries for the 1st quarter:

For the 1st half of the year, the organization's revenue increased, therefore, the maximum amount of normalized advertising expenses also increased:

(354,000 - 54,000) + (740,332 - 112,932) x 1% = 9,274 rubles.

Increasing the maximum amount of normalized advertising expenses allows the organization to take into account the actual normalized expenses in full, since the maximum amount of normalized expenses is greater than the amount of actual normalized expenses.

Therefore, in accounting for the 1st half of the year, this should be reflected as follows:

Note!

Considering the value-added tax in relation to advertising costs, I would like to note one more thing ...

Federal Law No. 119-FZ of July 22, 2005 “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and on the Recognition of Certain Provisions of Legislative Acts of the Russian Federation on Taxes and Duties as Invalid” introduced Chapter 21 “Value Added Tax” one change that can also be considered the norm in terms of advertising spending.

We are talking about subparagraph 25 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation, according to which, from January 1, 2006, VAT is not subject to taxation:

In order to understand the importance of the changes made to the VAT taxation of advertising expenses, we note the following.

The fact is that both employees of the tax authorities and representatives of the Financial Department believe that the gratuitous transfer of goods (works, services) for advertising purposes is an object of VAT taxation. Recall that in accordance with the norms of Article 146 of the Tax Code of the Russian Federation, for the purposes of VAT taxation, the transfer of ownership of goods, the results of work performed, the provision of services free of charge is recognized as the sale of goods (works, services).

It should be noted that this point of view is stated in the Letter of the Ministry of Taxes and Taxes of the Russian Federation dated May 13, 2004 No. 03-1-08/1191/15@ "Collection of letters on the application of the current legislation on VAT for the II half of 2003 - I quarter of 2004" and in Letter of the Ministry of Finance of the Russian Federation dated March 31, 2004 No. 04-03-11/52 "On value added tax".

However, taxpayers did not always agree with this opinion of the inspection bodies, justifying their point of view by the fact that not every free transfer of goods (works, services) is recognized as a free sale. Agree that it is difficult to consider a situation where a buyer purchases one item and receives another as a gift for free as a gratuitous transfer. Indeed, in this case, the right to a gift arises when the buyer fulfills a certain condition - the purchase of some product. By the way, this is exactly the position taken by the judiciary in relation to this issue, an example is the Decree of the FAS of the Far Eastern District of September 12, 2005 No. Ф03-А04 / 05-2 / 2663.

The introduced amendment introduced some certainty into Chapter 21 of the Tax Code of the Russian Federation, which, in principle, cannot particularly please the taxpayer. Subparagraph 25 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation now directly states that the transfer of goods (works, services) for advertising purposes is an object of VAT taxation. The only exception is the transfer for advertising purposes of goods (works, services), the cost of acquiring (creating) a unit of which is less than 100 rubles.

Thus, it turns out that if, after January 1, 2006, during advertising, you distributed advertising materials free of charge, the cost of which exceeds 100 rubles, then VAT must be charged on such transfer.

In this case, the taxpayer must issue an invoice and reflect it in the sales book.

This conclusion is confirmed by the Letter of the Ministry of Finance of the Russian Federation dated March 31, 2004 No. 04-03-11 / 52 “On value added tax”, which states that free, that is, gratuitous transfer of goods for advertising purposes, is recognized as an object of taxation by value added tax. value in the usual way. At the same time, in accordance with paragraph 1 of Article 154 of the Tax Code of the Russian Federation, the tax base for value added tax is determined based on market prices.

At the same time, the organization cannot take into account the value of the gift for the purpose of taxing profits on the basis of paragraph 16 of Article 270 of the Tax Code of the Russian Federation.

The same conclusion was also reflected in Letter No. 03-1-08/528/18 of February 26, 2004 of the Ministry of Taxation of the Russian Federation “On taxation of products transferred for advertising purposes”.

We note that, in our opinion, only a few will be able to use this benefit. The fact is that when carrying out taxable and non-taxable transactions, the taxpayer is obliged to keep separate records of such transactions. Such a rule is put forward by paragraph 4 of Article 149 of the Tax Code of the Russian Federation. The mandatory presence of separate accounting is due to the fact that with the simultaneous implementation of these and other types of transactions, the taxpayer is not entitled to fully reimburse the amount of input tax related to taxable and tax-exempt transactions from the budget. Therefore, in our opinion, it is better to refuse such a benefit, since its use will add a "headache" to the accountant. What is worth only the restoration of VAT amounts in accordance with the requirements of subparagraph 2 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation!

In addition, it should be noted that the innovations introduced by the legislator into Chapter 21 of the Tax Code of the Russian Federation give rise to more whole line incomprehensible moments. Let's try to explain:

• there is no clear definition of what is considered a transfer unit when advertising works, services;
• acquisition (creation) costs are not determined by the methodology and there will be disputes about what is considered expenses - expenses according to accounting standards or according to tax accounting standards;
• those who applied deductions for these advertising expenses will not be able to accept them up to a certain amount of expenses per unit of goods;
• the taxpayer will face a complication of the method of VAT deductions for the advertising transmission of goods (works, services), since along with the accepted exemption, there is also a rationing for income tax that affects the deductions, and it is not known (there are no clarifications on this yet) whether exempt transactions are included in the calculation before 1% or after 1%;
• It is not clear whether an additional package of goods (works, services) should be considered as a transfer for advertising purposes, for example, whether a mint candy with an airline logo should be exempt from taxation when paying for an air ticket? If it is necessary, but not possible, is it necessary to write an application for waiver of benefits in this regard?
• if the costs exceeded 100 rubles, then how to determine, according to Article 40 of the Tax Code of the Russian Federation, the market value of the free transfer of a thing that the consumer does not need at all, for example, the advertiser's flag.

For reference: in our book "Free Transactions", we outlined a lot of protection methods for the taxpayer when transferring goods (works, services) for advertising purposes, many of which will be valid after January 1, 2006. So the brave can try to argue with the tax authorities on this issue.

And in conclusion, we note the following: according to the authors of the article, in the future the legislator will have to amend more than once subparagraph 25 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation, there are too many unclear points indicating the insufficient elaboration of it.

Note that the taxpayer has the right to refuse benefits, this is indicated by paragraph 5 of Article 149 of the Tax Code of the Russian Federation. To do this, you must apply for a waiver. tax office no later than the 1st day of the month (quarter) from which the taxpayer intends to waive the benefit. But at the same time, one should not forget that if the organization uses other types of benefits established by paragraph 3 of Article 149 of the Tax Code of the Russian Federation, then the refusal will apply to them.

The laws of the market dictate the need for advertising for any business entity - participant. A set of measures to promote products often requires considerable costs. The inclusion of such amounts in costs seems certainly logical from the point of view of an economic entity, but from the point of view of legislation, everything is not so simple. Accounting for advertising costs brings to the fore the concept of cost rationing.

What are advertising costs?

Federal Law No. 38 of March 13, 2006 defines advertising as information, the purpose of which is to create and maintain attention, interest in the advertised object. The form of dissemination of information data can be any and is intended for everyone. potential buyers, no limit.

• visual, acoustic, combined advertising effects;
• printed, pictorial information disseminated via radio and TV;
• internal (on the territory of the store, company) information and external;
• information aimed at a specific consumer and groups of people;
• information local and covering certain regions, up to international.

It is important to note that the fundamental property of advertising is its mass character. It is very risky to classify as advertising expenses, for example, the distribution of company souvenirs to business partners, since in this case the addressee is determined in advance.

• subject to distribution in accordance with the law (for example, on the properties of the product, composition, contraindications for use);
• reflected on the sign of the store, organization (working hours, address);
• export-import data, including information about participants in a commercial operation;
• design solutions in the design of product packaging.

Advertising costs are subject to accounting (BU) and tax accounting (NU). For the purposes of NU, they are divided into normalized and non-normalized. Non-standardized expenses advertising nature are included in the calculation of the tax in full, normalized - in part.

Regulation of advertising expenses and tax accounting

In this article, it is stated closed list expenses that do not need to be rationed (clause 4 of the same article). Full consideration will be given to:

• expenses for advertising in the media, including on the Internet: for the creation and promotion of the Internet page of a product, company, commercials, etc.;
• outdoor advertising costs: outdoor and indoor advertising structures, visual printed advertising (leaflets, calendars, posters);
• the cost of participating in exhibition activities, fairs (payment for participation, preparation of a trading place, promotional paper products, markdown of product samples).

Other advertising expenses need to be rationed. The standard is set at 1% of sales proceeds. They take into account not only the sale of their own products, but also goods for resale. The resulting property rights are also taken into account.

On a note! When determining the amount of revenue, excises and VAT are excluded from the calculations (letter No. 03-03-01-04/1/310 of the Ministry of Finance dated 07/06/05).

Since the calculation of the volume of normalized expenses is associated with the calculation of revenue for the period, accruing results, the indicators will change during the year. The quarterly cumulative total of the mass of revenue allows expenses that are not classified as standardized in the previous quarter to be attributed to those in the next.

For example, the costs of creating your own website are considered for the purposes of NU in full as advertising. However, the costs associated with the organization of trade through the specified site are related to the production and sale of goods for the purposes of NU. In this case, there may be advertising as such.

The distribution of flyers at the fair (and the corresponding costs) are not standardized, and the distribution of branded prizes based on the results of a drawing arranged for visitors is related to standardized advertising costs. The assignment of the production, distribution of booklets, flyers to the category of non-standardized costs, along with brochures and catalogs, is also confirmed by the Ministry of Finance (in letter No.

The list of normalized expenses is open to the legislator, therefore, a company can attribute to advertising any expenses with signs of advertising that comply with Federal Law No. 38, regardless of whether they are named in the Tax Code or not. Confirmation of this thesis can be found in the practice of the courts (for example, post. FAS MO No. A40-54372 / 11-91-234 of 03/21/12).

The general rule - any costs must be documented - is also true in the case of advertising costs. Confirmation can be estimate documentation, documentation confirming the purchase of goods and materials, reference documentation, when conducting advertising campaigns in the media.

When using the accrual method, the moment of recognition may be the presentation of transaction documents: an act, an invoice, or the last day of the reporting (tax) period (TC RF, Article 272).

Commercial activities on an international scale, obviously, also includes advertising costs, but there is one peculiarity here: international treaties and agreements may not fully comply with similar Russian standards. In this case, the priority is an international agreement (TC RF, Article 7, document of the Ministry of Finance No. 03-08-РЗ / 9491 05/03/14, a number of other similar ones) and its conditions. From what has been said, it follows that in individual cases Normalized advertising costs are fully included in tax calculations, without the application of a standard.

Accounting

The wires can be:

• Dt 10 Kt 60- purchase of goods and materials for use in advertising purposes.
• Dt 44, 26 Kt 10- write-off of advertising costs.

As mentioned above, within a year, advertising costs can be taken into account not only in the past reporting period, but also in subsequent ones. This is done if in the past period the amount was above the norm, and in the subsequent amount of revenue allowed it to "fit" into the cost standard.

Therefore, temporary differences should be recognized - a deferred tax asset:

• Dt 09 Ct 68- SHE is recognized, calculated on the amount of excess advertising costs.
• Dt 68 Ct 09- SHE was written off in the next period.

Results

1. Advertising expenses for the purposes of NU are divided into normalized and non-standardized. The list of non-standardized costs is closed, and the list of standardized costs is open. The latter means that any costs that comply with the Federal Law and have a sign of advertising can be attributed to the standardized advertising costs.
2. Rationing of costs for the purposes of NU is made from the volume of income for the period, in the amount of 1%. Due to the increase in revenue during the year, the amount of normalized advertising costs may change. The balance not included in the costs in the current year cannot be carried over to the next year.
3. Advertising costs for accounting purposes are not standardized. Accounting is kept on accounts 44, 26 and other similar ones, in accordance with the accounting policy of the company.

Law enforcement practice shows that companies still face difficulties in tax accounting of advertising expenses. Issues, in particular, are related to the attribution of information to advertising, the rationing of certain types of costs and the choice of the appropriate basis for including costs in the calculation of the income tax base. Important aspects accounting for advertising expenses is devoted to an interview with Sergei Razgulin, Acting State Counselor of the Russian Federation, 3rd class

26.06.2017

— tax code does not contain the definition of advertising. Therefore, we will use the provisions of industry legislation ( paragraph 1 of Art. eleven Tax Code of the Russian Federation).

Law on advertising defines advertising as information distributed in any way, in any form and using any means ( Art. 3 Federal Law No. 38-FZ dated March 13, 2006 (hereinafter - Law about advertising). Such information should be aimed at drawing attention to the object of advertising, generating or maintaining interest in it, as well as promoting it on the market.

At the same time, the information should be addressed to an indefinite circle of people, that is, the advertisement should not indicate a certain person or persons for whom it was created and whose perception it is directed to. This is how the concept of "an indefinite circle of persons" is explained by the Federal Antimonopoly Service ( letter FAS Russia dated 05.04.2007 No. АЦ/4624).

— What difficulties may arise for an organization when classifying information as advertising?

- Depending on the specific situation, difficulties may arise with the presence of an indefinite circle of persons as an addressee; This is the most important criterion for classifying information as advertising.

For example, information about an organization, its goods, works, services, prices for them, placed on receipts for rent, does not meet the definition of advertising, as it is intended for specific individuals.

But the tasting of products in stores, at fairs, on the street in order to familiarize consumers with these products meets the requirements for advertising costs. If the circle of people is limited, for example, when an organization gives souvenirs containing its symbols to specific people during business meetings in order to maintain interest in its activities, then the cost of the souvenir cannot be qualified as advertising costs. However, it may be included in hospitality expenses ( sub. 22 p. 1 art. 264 Tax Code of the Russian Federation).

The cost of publishing a corporate newspaper, as a rule, is taken into account as part of management expenses ( sub. 18 p. 1 art. 264 Tax Code of the Russian Federation).

note that Law on advertising allows targeted advertising when it is distributed over telecommunication networks, including through the use of telephone, facsimile, mobile radiotelephone communications (for example, SMS messages) ( Art. eighteen advertising law).

— In which group are advertising costs taken into account?

- For the purposes of calculating the income tax base, they should be attributed to other expenses associated with the production and (or) sale ( Art. 264 Tax Code of the Russian Federation).

At the same time, the costs of advertising manufactured (purchased) and (or) sold goods (work performed, services rendered), the activities of an organization, a trademark and a service mark are divided into two groups: non-standardized, that is, fully accounted for in the tax base, and standardized ( sub. 28 p. 1, paragraph 4 of Art. 264 Tax Code of the Russian Federation).

There are three types of such expenses.

• through the mass media (hereinafter - the media) (including announcements in the press, broadcast on radio and television);
• information and telecommunication networks (in particular, the Internet ( the federal law dated July 27, 2006 No. 149-FZ)).

note that Law about the media ( Art. 2 Law of the Russian Federation of December 27, 1991 No. 2124-1 (hereinafter referred to as the Mass Media Law)) defines the media as a periodical print publication, an online publication, a television channel, a radio channel, a television program, a radio program, a video program, a newsreel program and another form of periodic distribution of mass information under a permanent name (name).

Therefore, if the promotional video is broadcast in trading floors shops, transport and the organization broadcasting such videos is registered as a mass media, then the costs of their creation and placement are related to advertising in the media and are taken into account in full ( letter Ministry of Finance of Russia dated May 17, 2013 No. 03-03-06/1/17267).

Non-standardized expenses also include the costs of promotional events during film and video services, that is, when showing films and video films intended for public demonstration by cinemas and having rental certificates ( fast. Government of the Russian Federation dated November 17, 1994 No. 1264).

The second type is the cost of illuminated and other outdoor advertising, including the manufacture of advertising stands and billboards.

I note that the legislation considers advertising on vehicles and with their use as an independent way of its distribution ( Art. twenty advertising law). The cost of advertising placed on vehicles, including in the subway, are normalized.

In addition, advertising placed in the interior of the subway does not apply to outdoor advertising. The cost of placing billboards in station lobbies and on escalator slopes is normalized ( letter Ministry of Finance of Russia dated October 16, 2008 No. 03-03-06 / 1/588).

The third type is the cost of participating in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, the markdown of goods that have completely or partially lost their original qualities during exposure, the production of advertising brochures and catalogs containing information about the goods sold, work performed, services provided, trademarks and service marks, about the organization itself.

I would also note that the costs associated with the gratuitous provision of services for the production and (or) distribution social advertising, are always recognized in full, subject to compliance with the requirements for limiting the duration of mention in such advertising of sponsors ( sub. 32 p. 3 art. 149, sub. 48.4 p. 1 art. 264 Tax Code of the Russian Federation).

Is the list of expenses considered in the previous question exhaustive?

Yes, exhaustive. In some cases, this creates additional difficulties for entities in recognizing expenses.

For example, for the purposes of promoting a product, not only a showcase can be used, but also commercial facility. However, the literal interpretation tax code allows you to take into account as non-standardized costs advertising costs for structures, including in the form of a promoted product, used only for window dressing. The place for exhibiting and displaying products can be not only an exhibition, but also a salon, a forum (automobile, book, etc.).

In law enforcement practice, there is a broad interpretation, according to which the costs attributable to advertising costs of the same type as those directly indicated in tax code may be taken into account when calculating the income tax base.

In particular, as part of non-standardized expenses, in addition to printed publications (brochures and catalogs) ( paragraph 4 of Art. 264 Tax Code of the Russian Federation), it is allowed to take into account the costs for the production of booklets, leaflets, leaflets, flyers. This position is supported by the Ministry of Finance of Russia ( letter Ministry of Finance of Russia dated October 20, 2011 No. 03-03-06 / 2/157).

However, there are examples of the opposite interpretation. So, according to the financial department ( letter Ministry of Finance of Russia dated December 23, 2016 No. 03-03-06 / 1 / 77417), the costs of paying for services for placing information about the goods produced by the organization in catalogs and brochures issued by third parties are normalized. However, in paragraph 4 of Article 264 There is no indication in the Tax Code that expenses can be taken into account in full only if the advertiser himself is an advertising producer.

- If the mailing is targeted, carried out according to the database of potential customers and is intended for specific persons, then the expenses related to it are not recognized as advertising ( letter Ministry of Finance of Russia dated 05.07.2011 No. 03-03-06 / 1/392). These costs can be taken into account when calculating the income tax base as other costs related to production and sales ( sub. 49 paragraph 1 of Art. 264 Tax Code of the Russian Federation; letter Ministry of Finance of Russia dated July 15, 2013 No. 03-03-06/1/27564; fast. FAS MO dated December 14, 2006 No. КА-А40/12000-06).

If the mailing is carried out by placing printed promotional products in the mailboxes of legal entities and individuals without personalization, then its cost can be fully taken into account in advertising costs.

- All not mentioned in paragraph 4 of Article 264 of the Tax Code, the types of advertising expenses, as well as the costs of acquiring (manufacturing) prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, are normalized.

Examples are:

• expenses for organizing a press conference, presentations for an indefinite circle of persons ( letter Ministry of Finance of Russia dated July 13, 2011 No. 03-03-06 / 1/420);
• expenses for sending advertising SMS messages ( letter Ministry of Finance of Russia dated October 28, 2013 No. 03-03-06/1/45479);
• supplier's expenses under the contracts under which the organization retail performs actions to attract the attention of buyers to goods of a certain name sold by the supplier ( letter Ministry of Finance of Russia dated March 18, 2014 No. 03-03-06/1/11641).

- How is the maximum amount of standardized advertising costs calculated?

- Normalized advertising expenses incurred during the reporting (tax) period are recognized in the income tax base in an amount not exceeding 1 percent of sales proceeds. Excess expenses are not taken into account when determining the tax base ( paragraph 44 of Art. 270 Tax Code of the Russian Federation).

The limit is calculated based on the proceeds from sales (from all receipts related to settlements for goods sold(property rights), work performed, services rendered) excluding VAT and excises.

Due to the fact that income tax is calculated on an accrual basis, expenses that were not included in the tax base in one reporting period may be taken into account in the case of revenue growth in subsequent reporting periods of the calendar year or at the end of the tax period.

- For what expenses is it possible to meet the established limit?

- You can try to account for the costs incurred as part of the promotion separately. This will allow in some cases to include in the calculation of the tax base the costs not as advertising, but on an independent basis. For example, the cost of renting a hall during a presentation should be taken into account separately from the cost of making souvenirs.

In turn, the costs of those souvenirs, which are pens, notepads and are used in the activities of the organization itself, can be reflected in the cost of stationery (sub. 24 p. 1 art. 264 Tax Code of the Russian Federation).

Account should be taken of the provisions of international double tax treaties (if any) with respect to taxes on income and property, which may provide for the full accounting of advertising expenses if they are made on market conditions (letter Ministry of Finance of Russia dated 05.03.2014 No. 03-08-RZ / 9491).

— As a rule, if property or objects of intellectual property are depreciable (have a useful life of more than 12 months and an initial cost of more than 100,000 rubles), then advertising costs, in particular in the form of the cost of signboards, billboards, stands, banners, advertising grids , audiovisual works, should be written off through depreciation ( Art. 256 Tax Code of the Russian Federation).

However, in law enforcement practice, there is another point of view, according to which the one-time accounting by the organization of the costs of manufacturing objects used by it when advertising goods, works, services is legitimate ( fast. AC SKO dated December 17, 2015 No. F08-9230/15).

You can avoid disputes if you have evidence that the property was used for less than 12 months. For example, it is obvious that the use of a video advertising outdated, outdated products is inappropriate, which means that there are no grounds for classifying it as an intangible asset ( fast. FAS MO dated March 16, 2012 No. F05-14972 / 11).

— What are the legal requirements for documentary confirmation of advertising expenses?

- There is General requirements on documentary evidence of costs ( Art. 252 Tax Code of the Russian Federation).

Thus, the expenses for participation in the exhibition are confirmed by the contract, the certificate of completion, the cost estimate, the order for the preparation of the exposition and participation in the exhibition, etc.

Expenses related to payment to third parties for the work performed (services rendered) are taken into account either as of the date of settlement in accordance with the terms of the concluded agreements, or as of the date of presentation to the taxpayer of documents serving as the basis for making settlements, or on the last day of the reporting (tax) period ( sub. 3 p. 7 art. 272 Tax Code of the Russian Federation).

When an organization independently produces promotional materials (catalogues, brochures), expenses can be taken into account as of the date of execution of the act for writing off these materials for their distribution among an unlimited number of people ( paragraph 1 of Art. 272 Tax Code of the Russian Federation).

If we are talking about the use of photo (video) materials depicting a specific individual, the rights to which were acquired by the organization under separate agreements, then it is recommended to recognize the costs of the relevant agreements after confirming the use of images in advertising campaigns.

The documents confirming the distribution of advertising also include samples printed matter(booklets, leaflets), copies of printed publications with advertisements placed in them, screenshots of Internet pages with advertising banners, photo reports on outdoor advertising, video and audio recordings of commercials, on-air information on advertising on TV channels, etc.

note that Law on advertising prescribes to store advertising materials and contracts for a year from the date of the last distribution of materials or from the date of expiration of the contracts ( Art. 12 advertising law). For violation of this obligation, administrative liability is provided in the form of a fine from 2,000 to 10,000 rubles for officials and from 20,000 to 200,000 rubles for legal entities ( Art. 19.31 Code of Administrative Offenses of the Russian Federation).

— Tell us about the tax nuances of issuing goods during promotions.

- Unlike the delivery of promotional materials, which in themselves do not create economic benefits for an individual, the issuance of prizes worth more than 4,000 rubles will result in income subject to personal income tax ( paragraph 28 of Art. 217 Tax Code of the Russian Federation).

Almost no modern company in its work can do without advertising. Like any area of ​​the company's activity, advertising requires funding. Consider how advertising costs are reflected in accounting and tax accounting.

Advertising expenses in accounting

In accounting, advertising is reflected in accordance with the requirements of PBU 10/99: this document classifies advertising costs as expenses for ordinary activities (clause 5 of PBU 10/99). Advertising expenses are fully recognized in the reporting period in which they are actually incurred.

DT 44 - CT 60 (76) - services of third-party organizations in the field of advertising;

Given these costs, there are a number of things to keep in mind:

• When placing an advertisement in the media, you need to ask the counterparty for a certificate of registration as a media outlet.
• If the media does not specialize in advertising, then the ad placed in it must be accompanied by the mark “advertising” or “with the rights of advertising” (Article 16 of the Law of March 13, 2006 No. 38-FZ “On Advertising”).
• If the object used for advertising meets the criteria for classifying as fixed assets according to tax accounting, then its cost is charged to expenses through the depreciation “mechanism”. It can be, for example, a stationary billboard costing more than 100 thousand rubles, designed for long-term use for more than a year.

All other advertising is a normalized expense and is accepted in tax accounting in the amount of 1% of revenue for the reporting (tax) period, excluding VAT and excises.

In particular, among the normalized expenses, the Tax Code of the Russian Federation singles out the issuance of prizes to the winners of drawings held as part of advertising campaigns.

Revenue for normalization and costs are taken into account on an accrual basis (from the beginning of the year). Therefore, costs not recognized in the first reporting period can be taken into account in the future, when the total amount of revenue makes it possible to “fit” them into the standard. If the revenue for the tax period (year) is not enough to take into account all normalized costs, then their unused balance cannot be carried over to the next year.

Advertising expenses in tax accounting under the simplified tax system

In this case, of course, we mean the object "Income minus expenses", because. when using the “Income” object, tax accounting of expenses does not make sense.

Article 346.16 of the Tax Code of the Russian Federation determines that “simplifiers” recognize advertising costs in a manner similar to income tax. Those. they are also divided into two categories: recognized in full and at the rate of 1% of revenue.

Here, one of the features of the simplified tax system should also be taken into account - the recognition of income and expenses "on payment", i.e. cash method. Therefore, in order to take into account advertising expenses (as well as any other), the "simplistic" needs not only to draw up primary documents, but also to pay the supplier in full.

When calculating the 1% standard for normalized expenses, revenue is also taken into account “on payment”, including advances received.

Output

Advertising costs in accounting are recognized in full in the current period. In tax accounting, these expenses are accepted depending on their category - non-standardized similar to accounting, and standardized - within 1% of revenue.

Each enterprise has to form and maintain interest in the manufactured product and promote it on the market. Used for this various methods united by the term "advertising". Regulates the use of advertising on the territory of the Russian Federation Law No. 38-FZ, adopted on March 13, 2006 and periodically supplemented. Let's talk about the features of rationing and recognition of advertising costs in the company's expenses.

The main features of the classification of advertising media

• method of influencing a person

Visual, i.e., perceived visually (light, print advertising);

Acoustic, i.e., affecting hearing (advertising on the radio);

Visual-acoustic, i.e. with combined visual-auditory perception (film and television advertising);

• technical feature:

Printed (catalogues/articles/ads);

Pictorial and graphic;

• place of application:

external;

Inside the store;

• the nature of the impact:

customized;

Bulk.

• covered area:

Regional;

nationwide;

• tasks to be solved:

Forming demand;

Stimulating demand.

Such a classification is theoretical in nature, since it is gradually replenished with new, reappearing advertising media. But we will consider how the costs of various promotional events are taken into account in the company, because not all expenses recognized for income taxation are taken into account in real size, many of them are normalized. This fully applies to advertising costs - there are non-standardized (i.e., taken into account in expenses in the actual volume) and standardized advertising costs, the amount of which should not exceed the established standard (1% of revenue).

Advertising expenses: normalized and non-standardized

The volume of real costs takes into account the costs named in the closed list (clause 4 of article 264 of the Tax Code of the Russian Federation). These are non-standardized advertising costs, which include costs:

• for events in the media, the Internet, other communication resources (including the cost of website promotion, placement of online advertising, information about the address of the manufacturer / seller, creating videos, etc.);
• for outdoor, illuminated and other advertising (including the production of advertising stands, calendars, leaflets, etc.);
• for participation in fairs, exhibitions, expositions (including entry fees for participation in these events, design and preparation of shop windows, demonstration rooms, production advertising booklets, trademarks, as well as the markdown of goods that have lost their original properties due to exposure;

• production/purchase of prizes for participants in various drawings during advertising campaigns;
• location of billboards in public places;
• placement of advertising information in the catalogs of retail chains;
• SMS advertising to mobile phones;
• tasting events;
• merchandising services, etc.

How to calculate normalized advertising costs

Given the amount of these costs, it is important to remember that an increase in revenue during the year also changes the amount of limited advertising costs. Thus, expenses that exceed the standard and are not recognized as expenses in the first quarter, with an increase in revenue, can be taken into account in subsequent reporting periods of the year. Expenses exceeding the standard, not recognized as such at the end of the year, cannot be carried over to the next year.

Example: advertising expenses (normalized and non-standardized) in 2018 for calculating the taxable base for NNP

In the II quarter, except for the costs of website promotion (20,000 rubles), there were no advertising costs.

Sales revenue amounted to:

For the I quarter - 3,000,000 rubles;

For the first half of the year - 4,900,000 rubles;

For 9 months - 6,700,000 rubles;

For the year - 9,000,000 rubles.

The maximum amount of normalized expenses:

For the I quarter - 30,000 rubles. (1% of 3,000,000);

For the first half of the year - 49,000 rubles. (1% of 4,900,000);

For 9 months - 67,000 rubles. (1% of 6,700,000);

For a year - 90,000 rubles. (1% of 9,000,000).

rub. (cumulative total)

				standard	Normalized expenses are recognized in the tax base for NNP
	non-standardized	normalized
I quarter					30,000 (50,000 › 30,000)
I half year					49,000 (50,000 › 49,000)
9 months					67,000 (95,000 › 67,000)
					90,000 (120,000 › 90,000)

Thus, non-standardized advertising costs were recognized for the year in the full amount of actual expenses incurred - 200,000 rubles, and costs subject to normalization - in the amount of 90,000 rubles. with their real size of 120,000 rubles. The difference is 30,000 rubles. include in costs next year it is forbidden.