• 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:

• promotional expenses through funds mass media(including advertisements in the press, broadcast on radio and television) 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 costs for tax accounting 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

Internet - global computer network, giving access to capacious specialized information servers and providing email. 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, rent of exhibition premises, trading places at the fair, rental of equipment, transportation costs for the transportation of exhibition materials, production of stands, samples of goods.

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 points 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.

For example, wholesalers often finance all (or part) of retail costs. trade organizations for the publication of catalogs (brochures, leaflets) containing information about the goods sold, indicating the details (addresses outlets, telephones, etc.) of these retailers.

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

Accounting provides a special standard on the basis of which organizations carry out the classification of expenses. We are talking about the Order of the Ministry of Finance Russian Federation dated May 6, 1999 No. 33n “On Approval of the Accounting Regulations “Organization Expenses” PBU 10/99” (hereinafter - PBU 10/99). In accordance with clause 5 of PBU 10/99, advertising expenses relate to expenses for ordinary activities related to the manufacture of products and the sale of products, the purchase and sale of goods, the performance of work and the provision of services.

• 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 announcements in the press, broadcasts on radio and television, that is, through the 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;
• for holding promotional activities associated with the activities of the organization;
• other advertising expenses.

• expenses are made in accordance with a specific contract, in compliance with the requirements of legislative and regulatory acts;
• the amount of expenses must be determined;
• expenses incurred as a result of a specific transaction that will result in a reduction economic benefits organizations. There is certainty that a particular transaction will reduce the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

Advertising expenses, on the basis of paragraph 18 of PBU 10/99, are recognized in accounting in the reporting period in which they occurred, regardless of the time of actual payment Money and another form of implementation (assuming the temporal certainty of facts economic activity).

Note!

According to paragraph 7 of PBU 10/99 "Expenses of the organization", the expenses for ordinary activities form:

• expenses associated with the acquisition of raw materials, materials, goods and other inventories;
• expenses that arise in the process of processing, finalizing inventories for the purposes of manufacturing products, performing work and providing services and selling them; as well as the sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, management expenses, and others).

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 advertising services;
• protocol for negotiating prices for advertising services;
• placement certificate 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;
• act of write-off of goods ( finished products);
• depreciation act.

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 (goods) sold in full or in proportion to the volume products sold(goods) depending on the method of write-off of business expenses specified in the order for accounting policy organizations.

Note!

The legislation provides for two possible options for writing off these costs, the organization must choose one of the options and fix it in the accounting policy.

If the organization has decided that not all costs relate to the reporting period, then they are subject to distribution:

If advertising works (services) are actually carried out in the reporting period, then on the basis of the certificate of completion or invoice advertising agency, this transaction in accounting will be reflected as follows:

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 produced 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". The write-off of such goods, finished products, materials for advertising purposes is drawn up by an act for 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, it must fulfill all the requirements for the "primary". According to Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", primary documents must be drawn up 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;
• content 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.

On the basis of the Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n “On approval of the regulation on accounting“Inventory Accounting” RAS 5/01”, the write-off of the cost of goods used for advertising purposes is carried out by organizations involved in trading activities, in the following way:

To organize analytical accounting, you can use the following sub-accounts:

41-1 "Goods in warehouses";

Organizations engaged in the production of products write off the cost of manufactured products used for advertising purposes as follows:

Using the following sub-accounts:

43-1 "Finished products in stock";

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). That is, 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.

Accounting records:

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

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

Advertising activities of entrepreneurs are regulated by federal law - 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 indicates its legal features:

• 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, souvenir products 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 the measures taken in this regard. management decisions and financial capacity 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 balance sheet 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! Within the framework 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, the design included other items to create comfort (tablecloth, bed linen, vase, etc.). 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;
• received 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".

Advertising can be different - this is the placement of advertisements in print media, and television and radio advertising, outdoor, illuminated advertising, SMS mailings, product tasting, etc. In some cases, advertising costs are normalized for tax purposes, in other cases they are not. And sometimes promotions that the organization considers promotional are not. Let's try to understand the features of accounting and taxation of advertising expenses carried out by companies.

To begin with, 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. Such a definition is given in the Federal Law of March 13, 2006 No. 38-FZ "On Advertising" (hereinafter referred to as the Law on Advertising).

In this case, an indefinite circle of persons means those persons who cannot be predetermined as the recipient of advertising information and a specific party to legal relations arising in connection with the implementation of the object of advertising. Such a sign of advertising information as its intended for an indefinite circle of people means that the advertisement does not indicate a certain person or persons for whom the advertisement was created and whose perception is directed (letter of the Federal Antimonopoly Service of Russia dated 05.04. circle of persons“, sent out by letter of the Federal Tax Service of Russia dated April 25, 2007 No. ШТ-6-03 / [email protected] on-site inspections).

Normalized and non-standardized expenses

Advertising through the media, information and telecommunication networks (including the Internet), as well as during film and video services (letter of the Ministry of Finance of Russia dated November 19, 2012 No. received from the media (letter of the Ministry of Finance of Russia dated June 22, 2012 No. 03-03-06/2/71);

Participation in exhibitions, fairs, expositions;

Decoration of shop windows, sales exhibitions, sample rooms and showrooms;

Markdown of goods that have completely or partially lost their original qualities during exposure;

Placement in the advertising module of information indicating the commercial designation of the organization, name trademark and sold goods, works or services (letter of the Ministry of Finance of Russia dated July 24, 2013 No. 03-03-06/1/29309);

Services for the promotion and promotion of the Internet site (letters of the Ministry of Finance of Russia dated September 27, 2012 No. 16–15/091449, dated August 08, 2012 No. 03-03-06/1/390);

Normalized advertising costs include other types of advertising not named in paragraph 4 of Art. 264 of the Tax Code of the Russian Federation, as well as the costs of acquiring (manufacturing) prizes awarded to the winners of the drawings during advertising campaigns, plus, for example, the costs of:

Souvenir products with company symbols (letter of the Ministry of Finance of Russia dated 04.06.2013 No. 03-03-06/2/20320);

Conducting scientific conferences, thematic seminars, symposiums in order to attract new customers (letter of the Ministry of Finance of Russia dated 09.08.2013 No. 03-03-06/1/32239);

Conducting an incentive lottery (letter of the Ministry of Finance of Russia dated November 30, 2012 No. 03-03-06/1/619);

Acquisition (manufacturing) of prizes (letter of the Ministry of Finance of Russia dated November 30, 2012 No. 03-03-06/1/619).

Normalized advertising costs can be included in the composition of costs in an amount not exceeding 1% of sales proceeds (excluding VAT and excises, clause 1 of article 248 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 07.06.2005 No. 03-03-01-04 /1/310, UMNS of Russia for Moscow dated May 17, 2004 No. 26–12/33228). The tax base is calculated on an accrual basis from the beginning of the year (clause 7 of article 274 of the Tax Code of the Russian Federation), therefore, excess advertising expenses not taken into account in one reporting period can be recognized in subsequent periods of the same year (letter of the Ministry of Finance of Russia dated 06.11.2009 No. 03 -07-11/285). Non-operating income is not taken into account when calculating the standard.

VAT deduction is not standardized

From January 1, 2015, VAT on all normalized (including advertising) expenses, with the exception of the expenses specified in par. 1 p. 7 art. 171 of the Tax Code of the Russian Federation (travel and entertainment expenses), can be deducted in full on the basis of the relevant invoice and provided that advertising services are taken into account.

The foregoing follows from the current provisions of sub. 1 p. 2 art. 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (see also on this topic the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 6, 2010 No. 2604/10 in case No. A75-5296/2009 and the letter of the Ministry of Finance of Russia of June 2, 2014 No. 03-07-15 / 26407).

Ad spend verification

Confirmation of advertising costs can be any documents, such as an order from the head indicating the date, place and time of their promotion (decree of the Ninth Arbitration Court of Appeal dated August 05, 2013 No. 09AP-21205/2013), texts of advertising articles placed by order of the organization (Resolution of the Federal Antimonopoly Service of the North-Western District dated February 20, 2009 No. A13-5043/2007), video recordings, acts of work performed, estimates, etc.

The procedure for recognizing advertising expenses

tax accounting

Accounting various kinds advertising costs may vary. If these are the costs of creating depreciable property acquired for advertising purposes, they are recognized as expenses on a monthly basis by accruing depreciation (clause 1 of article 256, clause 3 of article 257 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 12/14/2011 No. 03-03- 06/1/821, dated 06/15/2012 No. 03-03-10/71, dated 03/26/2012 No. 03-03-06/1/157).

For example, an advertising video refers to intangible assets, and advertising costs are charged as depreciation is accrued (clause 1 of article 256 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 26, 2013 No. 03-03-06/1/29764). However, if the cost of the video does not exceed 40,000 rubles. and the company has been using it for less than a year, then such expenses can be recognized as advertising and taken into account when calculating income tax at a time (subparagraph 28, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 31, 2011 No. 03-03-06 / 1 / 703). The useful life of an object of intangible assets (IA) is determined based on the validity of a patent, certificate and (or) other restrictions on the terms of use of intellectual property in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as on the basis of the useful life of the IA, due to relevant agreements. For intangible assets in respect of which it is impossible to determine the useful life, depreciation rates are established based on the useful life equal to ten years (but not more than the period of the taxpayer's activity). For audiovisual works, the taxpayer has the right to independently determine the useful life, which cannot be less than two years (Letter of the Ministry of Finance of Russia dated March 23, 2015 No. 03-03-06/1/15750).

If the advertisement is placed by a company registered as a mass media, or the video is posted on the Internet, then such expenses can be written off in full (paragraph 2, clause 4, article 264 of the Tax Code of the Russian Federation). If the company is not registered as a media outlet, then expenses that can be written off must be normalized (paragraph 5, paragraph 4, article 264 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 15.06.2011 No. 03-03-06 / 2/94, dated 05/17/2013 No. 03-03-06/1/17267).

Accounting

In accounting, advertising expenses are recognized as expenses for ordinary activities (commercial expenses) and are accepted for accounting in the amount of the contractual cost of the advertising services provided (excluding VAT presented to the organization and subject to tax deduction) (clauses 5, 6, 6.1, 7 of the Accounting Regulation "Organization's expenses" PBU 10/99 1).

These expenses are recognized on the date of signing the act on the provision of advertising services, which is reflected in the debit entry of account 44 "Sales expenses" or account 26 "General expenses" (clauses 5, 7, 16, 18 PBU 10/99, Instructions for applying the Plan accounting accounts of financial and economic activities of organizations 2) in the reporting period to which they relate (clauses 9, 20 PBU 10/99).

The accounting entries for the reflection of advertising costs will be as follows:

Debit 09 Credit 68

A deferred tax asset is reflected due to the difference in the amounts of expenses accepted according to accounting (full) and tax (normalized) accounting (Regulations on accounting “Accounting for corporate income tax settlements” RAS 18/02) 3 ;

Debit 68 Credit 09

Reducing SHE as part of advertising expenses is recognized in tax accounting (clause 17 PBU 18/02).

Nuances of qualification and taxation of certain types of advertising

Outdoor advertising

As already noted, advertising costs can be written off both at a time and through depreciation. One of the most common types of advertising that has cost accounting features is outdoor advertising, regulated by Art. 19 of the Advertising Act.

So, in the case of the acquisition or manufacture of an advertising structure on its own, the procedure for its reflection in accounting will depend on the useful life of such a structure and its cost.

If the advertising structure will be used for more than 12 months, it is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, is not intended for sale and is capable of generate income, as well as worth 40,000 rubles. and more, then such objects in accounting should be accounted for as fixed assets (clauses 4, 5 of the Accounting Regulation "Accounting for Fixed Assets" RAS No. 6/01 4). The initial cost is repaid as depreciation is accrued in accordance with the terms of its useful life (clause 1, article 258 of the Tax Code of the Russian Federation). The useful life, as a rule, is from 85 to 120 months (fifth depreciation group in accordance with Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 “On the Classification of Fixed Assets Included in Depreciation Groups”).

The accounting records for such expenses will be as follows:

Debit 08 Credit 10, 70, 69, 60, 68

Debit 44, 26 Credit 02

Transfer of product samples to specific customers

Transfer of product samples specific clients, according to the Ministry of Finance of Russia, does not apply to advertising expenses (and even to any other expenses taken when determining the tax base for income tax), since advertising should be addressed to an indefinite circle of people (Article 3 of the Law on Advertising, clause 16 of Art. 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 15, 2010 No. 03-03-06 / 1/777). If samples (testers) of products are distributed to potential (any) customers in the store, the costs can be taken into account as promotional, but standardized (subparagraph 28, paragraph 1
Art. 264 of the Tax Code of the Russian Federation).

The procedure for calculating VAT when distributing promotional products depends on whether the promotional product is a product, that is, property that “can be sold in own capacity, since it in itself has consumer value "(Clause 3, Article 38 of the Tax Code of the Russian Federation, Clause 12 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33 "On Some Issues Arising from arbitration courts when considering cases related to the collection of value added tax "(hereinafter referred to as Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 33)).

If promotional products are goods (for example, diaries, notebooks, notepads, key chains, pens, pencils, calendars, toys, bags, T-shirts, samples, etc.), then when distributing such promotional products (subclause 25, clause 3 149 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 10.23.2014 No. 03-07-11/53626, dated 07.16.2012 No. 03-07-07/64, dated 04.27.2010 No. 03-07-07/17):

If the price of a unit of production, including VAT, is more than 100 rubles. - VAT must be charged on its value. "Input" VAT on the cost of such advertising products is deductible;

If the unit price, including VAT, is 100 rubles. or less - it is not necessary to charge VAT on its value. "Input" VAT on such promotional products is included in its cost, while it is necessary to keep separate records of "input" VAT.

Distribution of flyers, booklets, leaflets and flyers

Distribution of advertising leaflets, booklets, leaflets and flyers, as a rule, is not subject to VAT - the cost of one piece is not more than 100 rubles. (signature 25, paragraph 3, article 149 of the Tax Code of the Russian Federation, paragraph 12 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 33). However, it is necessary to organize separate VAT accounting (if the costs of VAT-free transactions exceed 5% of total amount expenses for the period, paragraph 4 of Art. 170 of the Tax Code of the Russian Federation). “Input” VAT on the costs of manufacturing such leaflets is not deductible, but is taken into account in the cost (subclause 1, clause 2, article 170 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated December 19, 2014 No. 03-03-06/1/65952, dated October 23, 2014 No. 03-07-11 / 53626, paragraph 12 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 33).

The costs of leaflets are non-standardized (letters of the Ministry of Finance of Russia dated November 2, 2010 No. 03-03-06/1/681, dated October 20, 2011 No. 03-03-06/2/157, dated March 16, 2011 No. 03-03-06 /1/142, resolution of the Federal Antimonopoly Service of the Moscow District dated March 14, 2012 in case No. A40-63461/11-99-280). The cost of delivering (distributing) leaflets, as well as advertising catalogs, must be standardized, formalized with acts of acceptance and transfer of services, reports from performers, and a copy of the leaflet must be kept.

Issue of advertising catalogs, brochures

The release of advertising catalogs, brochures (products that are not goods) and their distribution, for example, by mailboxes (an indefinite circle of persons) are considered advertising expenses (letter of the Ministry of Finance of Russia dated November 03, 2010 No. 03-03-06 / 1/688). The cost of the catalogs themselves can be taken into account without restrictions (paragraph 4, clause 4, article 264 of the Tax Code of the Russian Federation), and delivery costs must be normalized.

The costs of producing advertising brochures and catalogs containing information about the goods sold, work performed, services provided, trademarks and service marks and (or) about the organization itself, are included in non-standardized advertising expenses of the organization (letter of the Ministry of Finance of Russia dated 12.10.2012 No. 03- 03-06/1/544, paragraph 4, paragraph 4, article 264 of the Tax Code of the Russian Federation).

Souvenirs with company logo

The costs of manufacturing (purchasing) souvenirs with the taxpayer's logo for distribution among customers are taken into account when taxing profits in the amount of 1% of sales proceeds (letter of the Ministry of Finance of Russia dated September 23, 2004 No. 03-03-01-04 / 2/15, resolution of the FAS of the Moscow District of December 18, 2007 No. КА-А40/13151-07 in case No. А40-192/07-4-2).

The above also applies to the situation when such souvenirs are distributed during exhibitions (decree of the Federal Antimonopoly Service of the Volga District dated 02.06.2006 in case No. A57-11649 / 05-35).

If the souvenirs are intended for partners, the cost of such souvenirs can be taken into account as hospitality expenses (clause 2, article 264 of the Tax Code of the Russian Federation).

SMS sending

SMS mailing is a standardized advertising expense (paragraph 5, clause 4, article 264 of the Tax Code of the Russian Federation), if the information disseminated is addressed to an indefinite circle of persons (that is, it does not contain an appeal to a specific person) and is aimed at drawing attention to the object of advertising (part 1 article 3 of the Law on Advertising, Decree of the Federal Antimonopoly Service of the Urals District dated March 10, 2010 No. Ф09-1350/10-С1, letter of the Russian Ministry of Finance dated October 28, 2013 No. 03-03-06/1/45479).

At the same time, mailing through the database, indicating the name of the recipient in the text of the message, ceases to meet the requirements of advertising, but the costs can be taken into account as other costs associated with production or sales (subparagraph 49, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated November 29, 2013 No. 03-03-06/2/51839).

Business cards for employees

The cost of making business cards for employees, depending on what information is available on them, can be attributed to both standardized advertising and other expenses on the basis of subpara. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia for Moscow dated October 26, 2007 No. 20-12 / 102557, resolution of the Federal Antimonopoly Service of the Moscow District dated February 19, 2008 No. KA-A41 / 283-08 in case No. A41-K2-22384).

These costs will be included in normalized advertising costs if the business cards contain information about the object of advertising of the organization (letter of the Federal Tax Service of Russia for Moscow dated October 26, 2007 No. 20-12 / 102557, resolution of the Federal Antimonopoly Service of the East Siberian District dated October 16, 2008 No. /07-Ф02-5023/08 in case No. А33-14100/07).

Expenses for the manufacture of medicinal products

The cost of manufacturing samples of medicinal products distributed for advertising purposes at the venues of medical exhibitions, seminars, conferences, etc. among participants in medical round tables, seminars, in medical institutions is not an advertisement medical goods. Therefore, the costs of manufacturing drug samplers are not included in the costs (letter of the Federal Tax Service of Russia for Moscow dated April 20, 2007 No. 20-12 / 036374, resolution of the Federal Antimonopoly Service of the Moscow District dated January 9, 2008 No. KA-A40 / 13490-07-2 in case No. A40-74705 / 06-126-466 (Determination of the Supreme Arbitration Court of the Russian Federation of April 25, 2008 No. 4946/08 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation)).

The main argument: gratuitous transfer of samples (samplers) of goods ( medicines over-the-counter) potential consumers(participants of round tables and pharmaceutical circles in medical institutions and pharmacies) in accordance with the Federal Law of April 12, 2010 No. 61-FZ “On the Circulation of Medicines”, as well as the Law on Advertising, is not included in the concept of “advertising of medicines”.

Purchasing raffle prizes

The expenses of an organization related to the purchase of prizes for drawing among its clients as part of an advertising campaign cannot be taken into account as expenses when calculating income tax, since the drawing of prizes is carried out among a certain circle of persons - clients of the organization (clause 4 of article 264 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated April 25, 2007 No. ШТ-6-03 / [email protected], the Ministry of Finance of Russia dated 08.10.2008 No. 03-03-06 / 1/567, resolution of the Federal Antimonopoly Service of the Far Eastern District dated 07.02.2007 No. Ф03-А73 / 06-2 / 5053). The prizes given to the winners of the drawing are property transferred free of charge, the value of which is not taken into account when calculating the tax base for income tax (clause 16, article 270 of the Tax Code of the Russian Federation).

The costs of acquiring (manufacturing) prizes awarded to the winners of their drawings during mass advertising campaigns among an indefinite number of persons can be taken into account in tax accounting in an amount not exceeding 1% of the proceeds from sales (Decree of the Federal Antimonopoly Service of the North-Western District of 03.29. 2006 in case No. A56-11128/2005).

Other types of advertising costs

In practice, companies incur many costs that need to be qualified (as promotional or not). For convenience, we have summarized in the table the most common costs, the qualification of which causes difficulties for accountants.

Shelf life of promotional materials

Advertisers (manufacturers or sellers of goods or other persons who determined the object of advertising and (or) the content of advertising - clause 5, article 3 of the Law on Advertising) must store advertising materials and their copies (as already noted, these are samples of printed materials (booklets, leaflets ), instances 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 - letter of the Federal Antimonopoly Service of Russia dated April 28, 2011 No. AK / 16266), as well as contracts for the production, placement and distribution of advertising within a year - from the day when the advertisement was distributed or from the date of expiration of the validity of such agreements (Subclause 8, Clause 1, Article 23 of the Tax Code of the Russian Federation). However, in our opinion, it is safer - within four years (if there were no losses in the tax period).

For an organization - from 20,000 to 200,000 rubles;

For her head (entrepreneur) - from 2,000 to 10,000 rubles.

Advertising activities and UTII

Activities for the distribution of outdoor advertising using advertising structures are subject to the taxation system in the form of a single tax on imputed income (Article 346.27 of the Tax Code of the Russian Federation). If the taxpayer conducts activities related to the leasing (providing) of places on advertising structures, then such activities are not recognized as transferable to UTII as activities in the field of distribution of outdoor advertising, but are taxed within the framework of the general taxation system or the simplified tax system (letters of the Ministry of Finance of Russia dated July 22 .2011 No. 03-11-06/2/108, dated May 31, 2011 No. 03-11-06/3/62, decision of the Federal Antimonopoly Service of the Urals District dated April 7, 2009 in case No. Ф09-1824/09-С3).

The activity of placing their own advertising by organizations providing advertising distribution services and engaged in advertising activities is not entrepreneurial and is not subject to the taxation system in the form of a single tax on imputed income (Decree of the Federal Antimonopoly Service of the Moscow District dated 02.03.2010 in case No. KA-A41 / 355-10, paragraph 2 of article 346.26 of the Tax Code of the Russian Federation, paragraph 3 of paragraph 1 of article 2 of the Civil Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 24, 2010 No. 03-11-06/3/87).

Also, business activities related to the manufacture, repair, maintenance and with the implementation of work on the installation and dismantling of advertising structures and other similar types of work (letter of the Ministry of Finance of Russia dated January 27, 2011 No. 03-11-06/3/8).

Activities for the dissemination of social advertising, carried out on a disinterested (non-reimbursable) basis, are recognized charitable activities and is not subject to VAT. Social advertisement is information disseminated in any way, in any form and using any means, addressed to an indefinite circle of persons and aimed at achieving charitable and other socially useful goals, as well as ensuring the interests of the state (clause 11, article 3 of the Law on Advertising, letters from the Ministry of Finance Russia dated September 17, 2010 No. 03-11-06/3/128, FAS Russia dated April 16, 2013 No. AK/14957/13).