Advertising is any information that is addressed to an indefinite number of people and is aimed at attracting attention to the object of advertising, generating or maintaining interest in it and promoting it on the market (Clause 1, Article 3 of the Federal Law of March 13, 2006 No. 38-FZ). How are advertising expenses reflected in accounting?

Which account should I use to record advertising expenses?

Advertising costs are one of the costs of an organization. The chart of accounts and instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n) account 44 “Sales expenses” is intended for accounting advertising expenses. In this account, advertising expenses can be taken into account as follows: manufacturing enterprises and trade organizations.

Account 44 can correspond with various accounts. The most typical case is when advertising services are provided by specialized advertising organizations or advertising divisions of other companies. In this case, an accounting entry is made for advertising expenses:

Debit of account 44 – Credit of account 60 “Settlements with suppliers and contractors”

A situation is possible when, for the purpose of advertising goods (works, services), an organization transfers materials, finished products or goods. We can talk, for example, about distributing advertising leaflets, product samples, or designing exhibition stands and display cases:

Debit account 44 – Credit accounts 10 “Materials”, 41 “Goods”, 43 “Finished products”

For advertising purposes, an organization can also purchase depreciable property. For example, a billboard or record a video. In this case, expenses in the form of depreciation of such property will be reflected as advertising expenses:

Debit of account 44 – Credit of accounts 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”

It is necessary to take into account that advertising costs can be taken into account not only in the composition, but also in the composition. For example, an organization is engaged in leasing property, and this type of activity is not the main one for the organization. Or the company incurred advertising expenses in connection with the sale of excess materials or an item of fixed assets.

Debit account 91 “Other income and expenses”, subaccount “Other expenses” - Credit accounts 10, 41, 60, etc.

Reference information: “Expenses normalized for profit tax purposes” (Material prepared by ConsultantPlus specialists)

ADVERTISING COSTS

Source: Big Accounting Dictionary

ADVERTISING COSTS

type of other expenses of the taxpayer for corporate income tax.

Expenses for participation in exhibitions, fairs, expositions, for the design of shop windows, sales exhibitions, sample rooms and showrooms, for the markdown of goods that have completely or partially lost their original qualities during exhibition. Taxpayer expenses for the purchase (production) of prizes awarded to the winners of drawings of such prizes during mass public events advertising campaigns, as well as other types of advertising carried out by him during the tax (reporting) period, are recognized for tax purposes in an amount not exceeding 1% of sales income.

Source: Encyclopedia of Russian and International Taxation

Advertising expenses

expenses for participation in exhibitions, fairs, expositions, for the design of shop windows, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information about the work and services performed and provided by the organization, and (or) about the organization itself, for the discounting of goods that have completely or partially lost their original qualities during exhibition.

The taxpayer's expenses for the acquisition (production) 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 above, carried out by him during the reporting (tax) period, are recognized for tax purposes in the amount not exceeding 1 percent of sales revenue.

Source: Dictionary: accounting, taxes, commercial law

Advertising expenses

Accounting for advertising expenses In accordance with paragraph 5 of PBU 10/99, advertising expenses are taken into account as part of the costs of ordinary activities. For accounting purposes, advertising expenses include, in particular, expenses for: - development, publication and distribution of illustrated price lists, catalogs, brochures, albums, prospectuses, posters, advertising cards, etc.; — development, production and distribution of samples of original and branded bags, packaging, promotional souvenirs, samples of manufactured products; - advertisements in print, on radio and television, that is, through means mass media; — illuminated and outdoor advertising; — acquisition, production, demonstration of advertising films, videos, filmstrips, etc.; - manufacturing billboards, pointers; — participation in exhibitions, expositions, fairs; — design of shop windows, sales exhibitions, sample rooms and showrooms; — markdown of goods that have completely or partially lost their original qualities when displayed in showcases; — acquisition (production) and distribution of prizes awarded to the winners of drawings during mass advertising campaigns; — carrying out promotional events related to the activities of the organization; — other advertising expenses. To recognize an expense in accounting, a number of conditions established by clause 16 of PBU 10/99 must be met. Advertising expenses based on paragraph 18 of PBU 10/99 are recognized in accounting in the reporting period in which they occurred, regardless of the time of their actual payment. And according to paragraph 7 of PBU 10/99, advertising expenses are commercial expenses, since they are directly related to the sale of products. Commercial expenses are reflected by organizations in a separate subaccount to account 44 “Sales expenses” in accordance with the Chart of Accounts. Moreover, this is true for both trading and production organizations. To recognize advertising expenses as expenses for ordinary activities, you must have documents confirming the performance of advertising work and services: - an agreement for the provision of advertising services; — protocol for agreeing prices for advertising services; — certificate of the right to place outdoor advertising; — passport of the advertising space; — approved design project; — acceptance certificate for work performed (services provided); — invoices from an advertising services agency; — documents confirming payment for advertising services; — requirement-invoice and invoice for the release of materials to the outside; — act of write-off of goods ( finished products); - act of markdown of goods. Tax accounting of advertising expenses

Source: Everything about organizational expenses, a universal practical guide

• advertising is information disseminated in any way, in any form and using any means, addressed to an indefinite number of people and aimed at attracting attention to the object of advertising, creating or maintaining interest in it and promoting it on the market;
• the object of advertising is considered to be a product, a means of individualizing it, a manufacturer or seller of a product, results of intellectual activity or an event (including a sports competition, concert, competition, festival, risk-based games, bets), to which advertising is aimed at attracting attention;
• a product is a product of activity (including work, service) intended for sale, exchange or other introduction into circulation.

Conditions for recognizing expenses for profit tax purposes:

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

• justified (i.e. economically justified);
• documented;
• produced for the purpose of carrying 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 tax purposes.

These expenditure requirements 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.

Non-standard expenses are:

• expenses for advertising events through the media (including advertisements in print, radio and television broadcasts) and telecommunication 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 decorating shop windows, sales exhibitions, sample rooms and showrooms;
• expenses for the production of advertising brochures and catalogs containing information about goods sold, work performed, services provided, trademarks and service marks, and (or) about the organization itself;
• expenses for the discounting of goods that have completely or partially lost their original qualities during exhibition.

Standardized expenses for tax accounting are accepted in an amount not exceeding 1% of sales revenue excluding VAT. This is stated in Chapter 25 of the Tax Code of the Russian Federation “Organizational Profit Tax” in Article 264, paragraph 4.

Standardized expenses are:

• expenses of the taxpayer for the purchase (production) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns;
• expenses for other types of advertising not listed above.

The amount of actual expenses in excess of the norms forms a permanent difference when calculating income tax and is reflected in accounting as a permanent tax liability (for organizations applying PBU/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 standard expenses, VAT on the amount exceeding 1% of sales revenue without VAT is not deductible.

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

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

Roller displays are light boxes with automatic image changing.

Friezes are metal structures that are decorative compositions in the form of a horizontal strip or ribbon

Internet - global computer network, which gives access to capacious specialized information servers and provides email. Internet access and services are provided by providers. In accounting literature, the Internet is often called public information and telecommunication networks.

A banner is an active picture, static or cartoon, shown to the site user

Friezes are “freezing” in some position for a few seconds.

Booklets and leaflets are sheets various formats having from one to three folds

Leaflets are sheets of various formats

Flyers are leaflets that inform about 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, retail places at the fair, rental of equipment, transportation costs for the transportation of exhibition materials, production of stands, product samples.

See letters from the Ministry of Taxes and Taxes 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-AV017, letter of the Department of the Ministry of Taxation for Moscow dated December 15, 2003 N 23-10/4/69784, Letter of the Federal Tax Service for Moscow dated June 1, 2005 N 20-12/38745.

sponsor - a person who provided funds or ensured the provision of funds for the organization and (or) holding of a sports, cultural or any other event, the creation and (or) broadcast of a television or radio program, or the creation and (or) use of another result 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

Design of shop windows, sales exhibitions, sample rooms, showrooms

The costs of decorating shop windows, sales exhibitions, sample rooms, showrooms include: the cost of making stands, the cost of product samples. See Letter of the Ministry of Finance of Russia dated 09/08/2004 N 03-03-01-04/1/31. The cost of PIC materials also applies to this type of expense. These can be: shelf talkers, wobblers, mobiles, dispensers, toppers, price tags, posters, fridges.

POS – materials (English: “POS – Point of Sale Materials”) – materials intended to support retail and placed directly at points of sale

Topper - a rectangular or shaped sheet of laminated binding cardboard, attached to the top of any structure

Poster – a poster glued to 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 during the RIM process. In this case, the marketing department employees and the company management should help - it is necessary to determine whether the company will use the OS data and materials in the future, or whether they will be written off immediately after the RIM. The management decision is formalized by an internal order.

Accordingly, such expenses can only be taken into account for profit tax purposes under subclause. 49 clause 1 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, organizations wholesale trade often finance fully (or partially) the costs of retail trade organizations for the publication of catalogs (brochures, leaflets) containing information about the goods sold, indicating details (addresses retail outlets, telephones, etc.) of these retail trade organizations.

Signs and markers are necessary for an organization to inform potential consumers about your location. Consequently, 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 classified as expenses that reduce the tax base, for example, under sub. 49 clause 1 art. 264 of the Tax Code of the Russian Federation (other expenses associated with production and (or) sales).

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

Lyubov Potemkina, expert methodologist
Outsourcing division of BDO

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

Let's start with the fact that advertising is information disseminated in any way, in any form and using any means, addressed to an indefinite number of people and aimed at attracting attention to the object of advertising, creating or maintaining interest in it and promoting it on the market. This 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 refers to those persons who cannot be determined in advance as the recipient of advertising information and a specific party to the legal relations arising in connection with the sale of the advertised object. Such a sign of advertising information as its intended for an indefinite number of people means the absence in the advertisement of an indication of a certain person or persons for whom the advertisement was created and for whose perception it is directed (letter of the Federal Antimonopoly Service of Russia dated 04/05/2007 No. ATs/4624 “On the concept of “uncertain” circle of persons”, sent by letter of the Federal Tax Service of Russia dated April 25, 2007 No. ШТ-6-03/348@ to local inspections).

Standardized 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. 03-03-06/1/591), confirmed by acts of services rendered, on-air certificates, 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;

Design 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, the name of the trademark and the goods, works or services sold (letter of the Ministry of Finance of Russia dated July 24, 2013 No. 03-03-06/1/29309);

Services for promotion and promotion of an Internet site (letters of the Ministry of Finance of Russia dated September 27, 2012 No. 16–15/091449, dated August 8, 2012 No. 03-03-06/1/390);

Standardized advertising expenses include other types of advertising not mentioned in clause 4 of Art. 264 of the Tax Code of the Russian Federation, as well as expenses for the acquisition (production) of prizes awarded to the winners of drawings during advertising campaigns, plus, for example, expenses:

Souvenir products with company symbols (letter of the Ministry of Finance of Russia dated 06/04/2013 No. 03-03-06/2/20320);

Conducting scientific conferences, thematic seminars, symposiums in order to attract new clients (letter of the Ministry of Finance of Russia dated 08/09/2013 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);

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

Normalized advertising expenses can be included in costs in an amount not exceeding 1% of sales revenue (excluding VAT and excise taxes, clause 1 of Article 248 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 06/07/2005 No. 03-03-01-04 /1/310, Department of Tax Administration 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 November 6, 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 regulated (including advertising) expenses, with the exception of expenses specified in paragraph. 1 clause 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 corresponding invoice and provided that advertising services are accepted for accounting.

The above follows from the current provisions of sub-clause. 1 item 2 art. 171, paragraph 1, art. 172 of the Tax Code of the Russian Federation (see also on this topic the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 07/06/2010 No. 2604/10 in case No. A75-5296/2009 and the letter of the Ministry of Finance of Russia dated 06/02/2014 No. 03-07-15/26407).

Confirmation of advertising costs

Confirmation of advertising expenses can be any documents, such as an order from the manager indicating the date, place and time of the advertising campaign (resolution of the Ninth Arbitration Court of Appeal dated 05.08.2013 No. 09AP-21205/2013), texts of advertising articles placed at the request of the organization (Resolution of the Federal Antimonopoly Service of the North-Western District dated February 20, 2009 No. A13-5043/2007), video recordings, certificates of work performed, estimates, etc.

Procedure for recognizing advertising expenses

Tax accounting

Accounting various types advertising costs may vary. If these are the costs of creating depreciable property purchased for advertising purposes, they are recognized as expenses monthly by calculating depreciation (clause 1 of Article 256, clause 3 of Article 257 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 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 is classified as intangible assets, and advertising costs are charged as depreciation is calculated (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 uses it less than a year, then such expenses can be recognized as advertising and taken into account when calculating profit tax at a time (subclause 28, clause 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 intangible asset (intangible asset) is determined based on the validity period of the patent, certificate and (or) other restrictions on the period of use of intellectual property objects 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 intangible asset determined by relevant agreements. For intangible assets for which it is impossible to determine the useful life, depreciation rates are established based on a useful life equal to ten years (but not more than the period of activity of the taxpayer). 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 an advertisement is placed by a company registered as a mass media outlet, or a video is posted on the Internet, then such expenses can be written off in full (paragraph 2, paragraph 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 June 15, 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 taken into account in the amount of the contractual cost of advertising services provided (excluding VAT charged to the organization and subject to tax deduction) (clauses 5, 6, 6.1, 7 of the Regulations By accounting“Expenses of the organization” PBU 10/99 1).

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

The accounting entries for recording advertising costs will be as follows:

Debit 09 Credit 68

A deferred tax asset is reflected in connection with the difference in the amounts of expenses accepted for accounting (full) and tax (standardized) accounting (Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02) 3;

Debit 68 Credit 09

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

Nuances of qualification and taxation of certain types of advertising

Outdoor advertising

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

So, in the case of purchasing or manufacturing an advertising structure on our 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, when performing work or providing services, for the management needs of the organization, or for 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 cost 40,000 rubles. and more, then such objects in accounting must be accounted for as objects of fixed assets (clauses 4, 5 of the Accounting Regulations “Accounting for Fixed Assets” PBU No. 6/01 4). The initial cost is repaid as depreciation is calculated in accordance with its useful life (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life, as a rule, ranges from 85 to 120 months (the fifth depreciation group in accordance with the Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups”).

The accounting entries 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 clients

The transfer of product samples to specific clients, according to the Russian Ministry of Finance, does not count as advertising expenses (or even any other expenses accepted when determining the tax base for income tax), since advertising must be addressed to an indefinite number of persons (Article 3 of the Law on Advertising , paragraph 16 of Article 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 advertising, but regulated (subclause 28, clause 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 products are goods, that is, property that “can be sold in its own capacity, since it in itself has a consumer value” (clause 3 of article 38 of the Tax Code of the Russian Federation, p. 12 Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33 “On some issues that arise in 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, keychains, pens, pencils, calendars, toys, bags, T-shirts, samples, etc.), then when distributing such promotional products (subclause 25, paragraph 3 Article 149 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated October 23, 2014 No. 03-07-11/53626, dated July 16, 2012 No. 03-07-07/64, dated April 27, 2010 No. 03-07-07/17):

If the price of a product unit including VAT is more than 100 rubles. - VAT must be charged on its cost. “Input” VAT on the cost of such advertising products is accepted for deduction;

If the unit price including VAT is 100 rubles. or less - there is no need to charge VAT on its cost. “Input” VAT on such advertising products is taken into account in its cost, and it is necessary to keep separate records of “input” VAT.

Distribution of advertising leaflets, 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 no more than 100 rubles. (subparagraph 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 non-VAT-taxable transactions exceed 5% of the total expenses for the period, clause 4 of Article 170 of the Tax Code of the Russian Federation). “Input” VAT on the costs of producing such leaflets is not accepted for deduction, but is taken into account in the cost (subclause 1, clause 2, article 170 of the Tax Code of the Russian Federation, letter 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, clause 12 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 33).

Expenses for leaflets are considered 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 costs of delivering (distributing) leaflets, as well as advertising catalogues, must be rationed, documented in acts of acceptance and transfer of services, reports from performers, and a copy of the leaflet must be kept.

Production of advertising catalogues, brochures

The release of advertising catalogs, brochures (products that are not goods) and their distribution, for example, to mailboxes (to an indefinite circle of persons) are considered advertising expenses (letter of the Ministry of Finance of Russia dated November 3, 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.

Costs for the production of advertising brochures and catalogs containing information about goods sold, work performed, services provided, trademarks and service marks and (or) about the organization itself are classified as non-standardized advertising expenses of the organization (letter of the Ministry of Finance of Russia dated October 12, 2012 No. 03- 03-06/1/544, paragraph 4, paragraph 4, article 264 of the Tax Code of the Russian Federation).

Souvenirs with the company logo

Costs for the production (purchase) of souvenirs with the taxpayer's logo for distribution among clients 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 Federal Antimonopoly Service of the Moscow District dated December 18, 2007 No. KA-A40/13151-07 in case No. A40-192/07-4-2).

The above also applies to the situation when such souvenirs are distributed during exhibitions (resolution of the Federal Antimonopoly Service of the Volga Region dated June 2, 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 entertainment expenses (Clause 2 of Article 264 of the Tax Code of the Russian Federation).

SMS sending

SMS distribution is a regulated expense for advertising (paragraph 5, clause 4, article 264 of the Tax Code of the Russian Federation), if the distributed information is addressed to an indefinite circle of persons (that is, 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, resolution of the Federal Antimonopoly Service of the Ural District dated March 10, 2010 No. F09-1350/10-S1, letter of the Ministry of Finance of Russia dated October 28, 2013 No. 03-03-06/1/45479).

At the same time, mailing via a database indicating the recipient's name in the text of the message ceases to meet advertising requirements, but expenses can be taken into account as other expenses associated with production or sales (subclause 49, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated 29.11.2013 No. 03-03-06/2/51839).

Business cards for employees

The costs of producing business cards for employees, depending on what information is on them, can be classified as both regulated advertising and other expenses on the basis of subclause. 49 clause 1 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 Moscow District Federal Antimonopoly Service dated February 19, 2008 No. KA-A41/283-08 in case No. A41-K2-22384).

These costs will be included in the normalized advertising expenses if 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. A33-14100 /07-F02-5023/08 in case No. A33-14100/07).

Costs for the manufacture of medicinal products

Expenses for the production of samples of medicinal products distributed in advertising purposes at the venues of medical exhibitions, seminars, conferences, etc. among participants in medical round tables, seminars, in medical institutions is not advertising of medical products. Therefore, the costs of producing drug samples are not taken into account in expenses (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 dated 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: free transfer of samples (probes) of goods ( medicines over the counter) to potential consumers (participants of round tables and pharmaceutical circles in medical institutions and pharmacies) in accordance with Federal law dated 04/12/2010 No. 61-FZ “On the Circulation of Medicines”, as well as the Law on Advertising, do not include the concept of “advertising of medical products”.

Purchasing prizes for the drawing

The organization's expenses associated with 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 prize drawing is carried out among a certain circle of people - the organization's clients (clause 4 of Article 264 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated 04/25/2007 No. ШТ-6-03/348@, Ministry of Finance of Russia dated 10/08/2008 No. 03-03-06/1/567, resolution of the Federal Antimonopoly Service of the Far Eastern District dated 02/07/2007 No. F03-A73/06-2 /5053). The prizes given to the winners of the drawing are donated property, 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).

Expenses for the acquisition (production) of prizes awarded to the winners of their drawings during mass advertising campaigns among an indefinite number of people can be taken into account in tax accounting in an amount not exceeding 1% of the proceeds from sales (resolution of the Federal Antimonopoly Service of the North-Western District dated March 29. 2006 in case No. A56-11128/2005).

Other types of advertising costs

In practice, companies incur many costs that need to be classified (as advertising or not). For convenience, we have tabulated the most common costs, the qualification of which causes difficulties for accountants.

Storage periods for advertising materials

Advertisers (manufacturers or sellers of goods or other persons who determined the object of advertising and (or) the content of advertising - clause 5 of Article 3 of the Advertising Law) must store advertising materials and their copies (as already noted, these are samples printed products(booklets, leaflets), copies of printed publications with advertising 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 television 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 date when the advertisement was distributed or from the date of expiration of such contracts (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation). However, in our opinion, it is safer to do so for four years (if there were no losses during the tax period).

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

For its manager (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 carries out activities related to the lease (provision) 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 limits common system taxation or 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, resolution of the Federal Antimonopoly Service of the Ural District dated April 7, 2009 in case No. F09- 1824/09-C3).

Activities related to 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 (resolution of the Federal Antimonopoly Service of the Moscow District dated March 2, 2010 in case No. KA-A41/355-10, paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, paragraph 3 Clause 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 not subject to UTII taxation entrepreneurial activity related to manufacturing, repair, technical 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 to disseminate social advertising carried out on a disinterested (free) basis are recognized charitable activities and is not subject to UTII taxation. Social advertisement is information disseminated in any way, in any form and using any means, addressed to an indefinite number of persons and aimed at achieving charitable and other socially useful goals, as well as ensuring the interests of the state (clause 11 of 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).

Paragraph 4 of PBU 10/99 determines that:

“The expenses of an organization, depending on their nature, conditions of 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”;

Organizations involved in the production of products produce joint venture Recording 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 warehouse”;

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

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

Example.

An organization that produces lamps is taking part in the exhibition. Samples of lamps were used to decorate the exhibition stand; the total cost of the samples was 650,000 rubles. The costs of delivery and registration were carried out on our own, the amount of costs amounted to 5,000 rubles. During the exhibition, some of the products were distributed among potential consumers of the products, the other part became unusable (broken). Based on the order of the manager, all samples were considered fully used during the exhibition. The organization issued an act on the write-off of finished products for advertising purposes.

End of the example.

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

In this case, 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”.