• advertising is information disseminated in any way, in any form and using any means, addressed to an indefinite circle of persons and aimed at drawing attention to the object of advertising, generating or maintaining interest in it and promoting it on the market;
• the object of advertising is considered to be 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;
• a commodity is a product of activity (including work, service) intended for sale, exchange or other introduction into circulation.

Conditions for recognition of expenses for income tax purposes:

Expenses incurred can be taken into account for income tax purposes if they:

• justified (i.e. economically justified);
• documented;
• produced to carry out activities aimed at generating income;
• are not explicitly mentioned in Article 270 of the Tax Code of the Russian Federation, which contains a list of expenses not taken into account for taxation.

These requirements for expenses are enshrined in Art. 252 of the Tax Code of the Russian Federation. And they are the main source of disputes between taxpayers and tax authorities.

Irregular expenses are:

• expenses for promotional activities through the media (including print ads, radio and television broadcasts) and telecommunications networks;
• expenses for illuminated and other outdoor advertising, including the production of advertising stands and billboards;
• expenses for participation in exhibitions, fairs, expositions;
• expenses for window dressing, sales exhibitions, sample rooms and showrooms;
• expenses for the 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;
• expenses for the markdown of goods that have completely or partially lost their original qualities during exposure.

Normalized expenses for tax accounting are accepted in the amount not exceeding 1% of sales proceeds without VAT. This is stated in Chapter 25 of the Tax Code of the Russian Federation “Corporate Income Tax” in Article 264, paragraph 4.

The regulated costs are:

• the taxpayer's expenses for the acquisition (manufacturing) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns;
• expenses for other types of advertising not specified above.

The amount of actual expenses in excess of the norms forms a constant difference when calculating income tax and is reflected in accounting as a permanent tax liability (for organizations applying RAS / 18).

The calculation of the standard must be performed after each reporting period, namely for the 1st quarter, 1st half of the year, 9 months, year. The calculation is made on an accrual basis.

Expenses in excess of the norms, not accepted in the reporting period, but falling within the norm in the next reporting period, are accepted in tax accounting.

It is important to remember about VAT - for normalized expenses, VAT from the amount exceeding 1% of sales proceeds without VAT is not deductible.

Let us consider separately some types of non-standardized expenses and the terminology found in the documents:

Pilars are free-standing three- or two-sided structures with internal illumination.

Roller displays - light boxes with automatic image change.

Friezes - metal structures, which are decorative compositions in the form of a horizontal strip or ribbon

The Internet is a global computer network that provides access to capacious specialized information servers and provides e-mail. Internet access and service is provided by providers. In accounting literature, the Internet is often referred to as public information and telecommunication networks.

Banner is an active picture, static or animated, shown to the site user

Freezes are “fades” in any position for a few seconds.

Booklets and leaflets are sheets of various formats with one to three folds.

Leaflets are sheets of various formats

Flyers (flyers) - these are leaflets that inform about the holding of a promotion, or provide a discount on a product or service.

Participation in exhibitions, fairs, expositions

Expenses for participation in exhibitions, fairs, expositions include: expenses for business trips of employees, rental of exhibition premises, trading places at the fair, rental of equipment, transportation costs for the transportation of exhibition materials, production of stands, product samples.

See letters of the Ministry of Taxation of Russia dated March 24, 2003 N 02-5-11 / 73-K342, dated March 27, 2003 N 02-5-11 / 90-L035 and dated August 12, 2003 N 02-5-10 / 90-AB017, letter of the Office of the Ministry of Taxation for Moscow of December 15, 2003 N 23-10 / 4 / 69784, Letter of the Federal Tax Service for Moscow of June 1, 2005 N 20-12 / 38745.

sponsor - a person who provided funds or ensured the provision of funds for organizing and (or) holding a sports, cultural or any other event, creating and (or) broadcasting a television or radio program, or creating and (or) using another result of creative activity;

See letters of the Ministry of Finance of Russia dated January 26, 2006 N 03-03-04/2/15, dated June 27, 2007 N 03-03-06/1/418, dated January 31, 2006 N 03-03-04/1/66, dated 05.09.2006 N 03-03-04/2/201

Window dressing, sales exhibitions, sample rooms, showrooms

The expenses for window dressing, sales exhibitions, sample rooms, showrooms include: expenses for the manufacture of stands, the cost of product samples. See Letter of the Ministry of Finance of Russia dated September 8, 2004 N 03-03-01-04 / 1/31. The cost of POS - materials also applies to this type of expense. It can be: shelf talkers, wobblers, mobiles, dispensers, toppers, price tags, posters, frigs.

POS - materials (eng. "POS - Point of Sale Materials") - materials designed to support retail and placed directly at the point of sale

Topper - a rectangular or figured sheet of laminated binding cardboard, fastened on top of any structure

Poster - a poster pasted on a rigid base with a leg. Usually displayed on top of shelves with goods or directly on the floor.

A big question arises regarding fixed assets and materials purchased in the process of conducting RIM. In this case, the employees of the marketing department and the company's management should help - it is necessary to determine whether the company will use these OS and materials in the future, or whether they will be written off immediately after the RIM. The decision of the management is formalized by an internal order.

Accordingly, it is possible to take into account such expenses for the purposes of taxation of profits only under subpara. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation (other expenses), proving their compliance with the criteria of Article 252 of the Tax Code of the Russian Federation.

So, for example, wholesale trade organizations often finance in full (or in part) the costs of retail trade organizations for the publication of catalogs (brochures, leaflets) containing information about the goods sold, indicating the details (addresses of outlets, telephone numbers, etc.) of these retail trade organizations.

Signs and signs are necessary for organizations to inform potential consumers about their location. Therefore, the costs of making signs meet the criteria of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and they can be attributed to the number of expenses that reduce the tax base, for example, according to sub. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation (other expenses associated with production and (or) sale).

Thus, an accurate classification of expenses helps the accountant to properly maintain tax and accounting records, avoid penalties and fines during a tax audit.

Lyubov Potemkina, expert methodologist
BDO outsourcing division

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 intended for all potential buyers, without limitation.

• 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, for example, the distribution of company souvenirs to business partners as advertising expenses, 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 advertising expenses are included in the calculation of the tax in full, normalized - in part.

Regulation of advertising expenses and tax accounting

This article contains a closed list of 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);
• expenses for participation 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 normalized 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. Estimate documentation, documentation confirming the purchase of goods and materials, reference documentation, when conducting advertising campaigns in the media, can serve as confirmation.

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 activity 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. It follows from the foregoing that in some cases the standardized 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- written off SHE in the next period.

Results

1. Advertising expenses for the purposes of NU are divided into standardized 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 normalized 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.

Not all expenses taken into account when calculating income tax are accepted in the amount of actual expenses. Some of them reduce the tax base only within the limits of the standards. The standardized expenses for income tax include, in particular:

• expenses for voluntary insurance of employees (clause 16, article 255 of the Tax Code of the Russian Federation);
• R&D expenses (Article 262 of the Tax Code of the Russian Federation);
• entertainment expenses (clause 2, article 264 of the Tax Code of the Russian Federation);
• advertising expenses (clause 4, article 264 of the Tax Code of the Russian Federation);
• creation costs (clause 4, article 266 of the Tax Code of the Russian Federation);
• expenses for the formation of reserves for warranty repairs and warranty service (Article 267 of the Tax Code of the Russian Federation);
• expenses in the form of interest on debt obligations under controlled transactions and (Article 269 of the Tax Code of the Russian Federation);
• expenses for the creation of reserves for future expenses for the repair of fixed assets (Article 324 of the Tax Code of the Russian Federation).

The above expenses are normalized in accordance with the procedure provided for in the Tax Code. There are also certain types of costs that are accounted for according to the standard, which is established by other regulations.

So, for example, as part of material costs, losses from shortages and damage during storage and transportation of inventory within the limits of natural loss are taken into account. These norms are approved by the Decree of the Government of the Russian Federation of November 12, 2002 No. 814.

Advertising expenses: normalized and non-standardized

Advertising costs are the costs of disseminating information in any way, in any form and using any media, which is addressed to an indefinite circle of people and is aimed at drawing attention to the object of advertising, generating or maintaining interest in it and promoting it on the market (Article 3 Federal Law of March 13, 2006 No. 38-FZ).

For the purpose of calculating income tax, Tax Companies will divide advertising expenses into those that are taken into account in the amount of actual amounts, and those that are accepted only according to the standard (normalized expenses).

Non-standard advertising expenses

Advertising expenses that reduce the tax base for income tax in the amount of actual costs include (clause 4 of article 264 of the Tax Code of the Russian Federation):

• expenses for promotional activities through the media (including advertisements in the press, broadcast on radio and television), information and telecommunication networks, for film and video services;
• expenses for illuminated and other outdoor advertising, including the production of advertising stands and billboards;
• expenses for participation in exhibitions, fairs, expositions, for window dressing, sales exhibitions, sample rooms and showrooms, as well as for discounting goods that have completely or partially lost their original qualities during exposure;
• production of advertising brochures and catalogs containing information about the goods sold, work performed, services provided, trademarks and service marks, or about the organization itself.

Normalized advertising costs in 2020

The normalized advertising expenses include all other advertising expenses not listed above, including the costs of acquiring or making prizes awarded to the winners of drawings during mass advertising campaigns.

The maximum amount of standardized advertising costs

However, this item of expenditure is the most controversial in terms of taxation (income tax base). Not every phenomenon considered by the public to be an advertisement is such from a legal point of view. In addition, it is necessary to take into account an important criterion for the legitimacy of accounting for expenses for tax purposes - the normalization of expenses.

Consider how the concept of the norm for advertising costs is reflected in accounting and tax accounting.

Legally defined signs of advertising

The advertising activity of entrepreneurs is regulated by federal law - the Federal Law "On Advertising" dated March 13, 2006 No. 38. It defines advertising as a type of information aimed at creating and maintaining attention and interest in an object, and its legal features are indicated:

• the method, form and means of distribution do not matter - they can be anything;
• the circle of addressees of information is not determined, that is, it is intended for everyone.

IMPORTANT! The last criterion is decisive. So, for example, souvenirs with the company logo, which are given to partners and clients, cannot be attributed to advertising, as well as the costs of them, since it is known in advance who they are intended for.

Legislation also defines objects that are not related to advertising:

• data that must be disclosed by law;
• signs with the name, address, mode of operation of the company;
• information about the composition of the goods, manufacturer, exporter (importer), applied to the packaging;
• product packaging design elements.

Why do we need a norm in advertising expenses

An organization can spend significant amounts on advertising, which ones are decided by management, taking into account the effectiveness of management decisions made in this regard and the financial capabilities of the organization. Since advertising is not only information, but also entrepreneurial activity, it is reflected in the relevant accounting and is subject to taxation.

• normalized - those that are recognized as such only in accordance with certain criteria;
• non-standardized - unconditionally taken into account as advertising costs, not limited to taxation.

From this division depends on what amount of costs the company can take into account when determining the base for income tax: within limited boundaries or in full.

Advertising spending that is not rationed

Non-standardized advertising costs - those that relate to advertising in all cases and cannot be regarded as different. The Law "On Advertising" and the Tax Code of the Russian Federation (paragraphs 2-4, clause 4, article 264) provide a closed list of such expenses.

1. Costs for advertising activities for which the mass media are used:
   • advertisements in print media;
   • broadcasts;
   • TV shows;
   • the Internet;
   • other communication means.

• airtime cost;
• payment for the creation and placement of an advertising video;
• advertising agent salary, etc.

NOTE! The created advertising product, if it exists and operates for a certain time, becomes an intangible asset, which means it will have an initial book value and be subject to depreciation deductions throughout the entire period of use.

ATTENTION! These expenses include not only expenses for the advertising information itself, but also for its carrier. If the carrier belongs to the firm, then it is its asset, from the value of which depreciation is deducted.

IMPORTANT INFORMATION! As part of these events, the costs of entrance fees, issuance of permits, the production of brochures and catalogs, window dressing and showrooms are not standardized, while the costs associated with participation, but optional, for example, distribution of souvenirs, tasting, distribution of advertising publications, etc. . are subject to normalization.

In order for advertising costs to be recognized as standardized

The tax inspectorate closely monitors the inclusion or exclusion of expenses in the income tax base. In order to avoid tax disputes, you should strictly comply with the requirements for substantiating non-standardized advertising expenses:

• expenses should be made specifically for advertising, that is, the activity should be strictly informational and not have specific recipients;
• you need to have primary documents confirming the advertising use of information.

FOR EXAMPLE. Here are a few controversial points of classifying expenses as non-standardized:

1. The company has created its own website and advertises its products on it. The cost of creating a site is recognized as advertising in full. But the costs of creating and operating an online store, even if it contains advertising information, are classified as "other related to the implementation."
2. The furniture company takes part in the exhibition and sale, for which it equipped a demonstration bedroom. In addition to furniture owned by the company, other items for creating comfort (tablecloth, bed linen, vase, etc.) were included in the design. The cost of their purchase and delivery can be attributed to non-standardized advertising costs.
3. A confectionery manufacturer arranges a tasting. Girls in branded costumes with the company's logo treat visitors to cookies and distribute leaflets to them. The cost of printing flyers is non-standardized, but not for branded clothing and tasting samples.
4. The company conducted a training on competent advertising of its product, the rules for handing over samples to a client, etc. The cost of the training does not apply to advertising.

Standardized advertising costs

Calculation of the rate of advertising costs

To find the desired 1%, you need to know from what amount you need to calculate it. Revenue is calculated taking into account all receipts on the balance sheet for a given period, both financial and in-kind:

• own sold products;
• sale of previously purchased goods;
• acquired property rights.

From the amount received, VAT, excises and proceeds from loans issued by the company should be deducted (they refer to, and the proceeds include only sales revenues).

Documentary evidence of advertising expenses for tax accounting

So, the income tax base is reduced by the amount of expenses for non-standardized expenses in full, and for standardized expenses - in the amount of 1% of revenue for a given period. To recognize such expenses as advertising, they must be documented. Such confirmations can be:

• annual or quarterly plans for advertising campaigns;
• cost estimate for a particular promotion;
• documents for the acquisition and / or write-off of tangible assets related to advertising activities;
• on-air references (when advertising is placed on the air).

Advertising VAT deduction

• paid advertising must be related to activities subject to VAT (for example, VAT cannot be deducted from social advertising, unlike commercial advertising);
• correct invoice.

Accounting for advertising expenses

Unlike tax accounting, there is no division of expenses into normalized and non-standardized. They are fully reflected in the amount indicated in the supporting documentation.

For postings, account 44 “Sales expenses” or 26 “General expenses” is used. Depending on the type of advertising, the type of wiring may be different:

• for the services of an advertising agency, advertising in the media - credit 60 "Settlements with suppliers and contractors";
• writing off brochures, catalogs and other products that are not related to fixed assets - credit 10 "Materials";
• write-off of depreciation for advertising structures recognized as fixed assets - credit 02 "Depreciation of fixed assets";
• writing off depreciation on used commercials recognized as intangible assets - loan 05 “Amortization of intangible assets”.

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Paragraph 4 of PBU 10/99 determines that:

“The expenses of the organization, depending on their nature, conditions for implementation and areas of activity of the organization, are divided into:

expenses for ordinary activities;

operating expenses;

non-operating expenses".

41-1 "Goods in warehouses";

Manufacturing organizations produce cn Estimation of the cost of manufactured products used for advertising purposes, using the following sub-accounts opened to account 43 "Finished products":

43-1 "Finished products in stock";

If, when forming advertising expenses, the organization performs some work on its own, then initially such expenses are taken into account by the organization on account 23 "Auxiliary production".

Let's consider the above in more detail using an example (all amounts used in the example are indicated without VAT).

Example.

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 of 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.

End of example.

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

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".