Almost none modern company cannot do without advertising in his work. Like any field of activity of a company, advertising requires financing. Let's look at how advertising costs are reflected in accounting and tax accounting.

Advertising expenses in accounting

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

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

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

• When placing advertisements in the media, you need to request a certificate of registration as a media outlet from the counterparty.
• If the media does not specialize in advertising, then the advertisement placed in it must be accompanied by the mark “advertising” or “on the basis of advertising” (Article 16 of the Law of March 13, 2006 No. 38-FZ “On Advertising”).
• If an object used for advertising meets the criteria for classification as fixed assets for tax accounting, then its cost is included in expenses through the depreciation “mechanism”. This could be, for example, a stationary billboard costing over 100 thousand rubles, intended for long-term use for more than a year.

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

In particular, among the regulated expenses, the Tax Code of the Russian Federation singles out the issuance of prizes to the winners of drawings held within the framework of advertising campaigns.

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

Advertising expenses in tax accounting under the simplified tax system

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

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

Here you should also take into account one of the features of the simplified tax system - the recognition of income and expenses “on payment”, i.e. cash method. Therefore, in order to account for advertising expenses (like any other), the “simplified” company must not only draw up primary documents, but also fully pay the supplier.

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

Conclusion

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

Accounting provides a special standard on the basis of which organizations classify 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 referred to as PBU 10/99). In accordance with paragraph 5 of PBU 10/99, advertising expenses relate to expenses for ordinary activities associated with the manufacture of products and the sale of products, the acquisition and sale of goods, the performance of work and the provision of services.

• for the development, publication and distribution of illustrated price lists, catalogues, brochures, albums, prospectuses, posters, advertising cards and so on;
• for the development, production and distribution of samples of original and branded bags, packaging, promotional souvenirs, samples of manufactured products;
• for advertisements in the press, broadcasts on radio and television, that is, through means mass media;
• for illuminated and outdoor advertising;
• for the acquisition, production, demonstration of advertising films, videos, filmstrips and the like;
• for production billboards, pointers;
• to participate in exhibitions, expositions, fairs;
• for the design of shop windows, exhibitions - sales, sample rooms and showrooms;
• for markdowns of goods that have completely or partially lost their original qualities when displayed in showcases;
• for the acquisition (production) and distribution of prizes awarded to the winners of drawings during mass advertising campaigns;
• to carry out promotional events related to the activities of the organization;
• other advertising expenses.

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

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 actual payment Money and another form of implementation (assumption of temporary certainty of facts economic activity).

Note!

According to paragraph 7 of PBU 10/99 “Expenses of the organization,” 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, refining inventories for the purposes of production, performance of work and provision of services and their sale; as well as sales (resales) 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, administrative expenses and others).

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

• contract for the provision of advertising services;
• price agreement protocol advertising services;
• certificate of the right to place outdoor advertising;
• advertising space passport;
• 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 third party;
• act of write-off of goods ( finished products);
• act of markdown of goods.

In accounting, the amounts of advertising expenses recorded 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 writing off business expenses specified in the order on the organization’s accounting policy.

Note!

The legislation provides for two possible options write-off of these expenses, the organization must choose one of the options and fix it in its accounting policy.

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

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

Organizations often participate in exhibitions in order to disseminate information about the products they produce, the services they provide, and the goods they sell, and 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 on our own or with the involvement of third-party individuals or legal entities The subaccount “Advertising materials” is maintained on account 10 “Materials”.

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

Since this act is the primary document on the basis of which the transaction is reflected in accounting, therefore, it must fulfill all the requirements for the “primary” document. According to Article 9 Federal Law dated November 21, 1996 No. 129-FZ “On Accounting”, primary documents must be compiled according to the form contained in the albums of unified forms of primary accounting documentation. And documents whose forms are not provided in these albums must contain the following mandatory details:

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

Based on Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n “On approval of the regulations on accounting“Accounting for inventories” PBU 5/01”, 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 subaccounts:

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 subaccounts:

43-1 “Finished products in warehouse”;

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 products, the other part has become unusable (broken). That is, all samples were considered fully used during the exhibition. The organization issued an act on the write-off of finished products for advertising purposes.

Accounting entries:

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

However, this expense item turns out to be the most controversial from a taxation point of view (income tax base). Not every phenomenon considered by ordinary people to be advertising is such from a legal point of view. In addition, you need to take into account an important criterion for the legality of accounting for expenses for tax purposes - the normalization of expenses.

Let's consider how the concept of the norm for advertising expenses is reflected in accounting and tax accounting.

Legislatively defined signs of advertising

The advertising activities of entrepreneurs are regulated by federal legislation - the Federal Law “On Advertising” dated March 13, 2006 No. 38. It defines advertising as a type of information aimed at creating and maintaining attention and interest in an object, and indicates its legal characteristics:

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

IMPORTANT! The last criterion is decisive. For example, souvenirs with a company logo that are given to partners and clients cannot be classified as advertising, as well as expenses for them, since it is known in advance for whom they are intended.

The legislation also defines objects that are not classified as advertising:

• data required to be made public by law;
• signs with the name, address, operating hours of the company;
• information about the composition of the goods, manufacturer, exporter (importer) printed on the packaging;
• design elements for product packaging.

Why do we need a standard for advertising expenses?

An organization can spend significant amounts on advertising, which ones are decided by the management, taking into account the effectiveness of the measures adopted in this regard. management decisions and financial capabilities of the organization. Since advertising is not only information, but also entrepreneurial activity, it is reflected in the appropriate 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 expenses, without limitation for tax purposes.

This division determines what amount of costs a company can take into account when determining the base for income tax: within limited limits or in full.

Advertising expenses that are not standardized

Non-standardized advertising expenses are those that relate to advertising in all cases and cannot be regarded as otherwise. 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 of advertising activities for which the media are used:
   • advertisements in print media;
   • radio broadcasts;
   • TV shows;
   • Internet;
   • other communication means.

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

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

ATTENTION! These expenses fully include not only expenses on the advertising information itself, but also on its media. If the media belongs to the company, then it is its asset, the value of which is depreciated.

IMPORTANT INFORMATION! As part of these events, expenses for entry fees, issuance of permits, production of brochures and catalogs, design of shop windows and demonstration rooms are not standardized, while costs associated with participation, but optional, for example, distribution of souvenirs, tastings, distribution of advertising publications, etc. ., are subject to rationing.

For advertising expenses to be recognized as normal

The tax office closely monitors the inclusion or exclusion of expenses in the income tax base. To avoid tax disputes, the requirements for justifying non-standardized advertising expenses should be strictly observed:

• expenses should be made specifically for advertising, that is, the activity should be strictly informational and not have specific addressees;
• You must have primary documents confirming the advertising use of information.

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

1. The company has created its own website and advertises its products on it. The costs of creating a website are considered advertising in full. But the costs of creating and operating an online store, even if it contains advertising information, are classified as “other sales-related.”
2. A furniture company is taking part in a sales exhibition and has equipped a demonstration bedroom for this purpose. In addition to furniture owned by the company, the design also included other items to create coziness (tablecloth, bed linen, vase, etc.). The costs of their purchase and delivery can be classified as non-standardized advertising expenses.
3. A confectionery manufacturer organizes a tasting. Girls in branded suits with the company logo treat visitors to cookies and hand out advertising leaflets. The costs of printing leaflets are not standardized, but the costs of branded clothing and tasting samples are not.
4. The company conducted training on competent advertising of its products, rules for presenting samples to the client, etc. The costs of the training are not advertising expenses.

Standardized advertising costs

Calculation of advertising expenditure rates

To find the required 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 natural:

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

From the amount received, VAT, excise taxes and proceeds on loans issued by the company should be subtracted (they relate to, and revenue includes only sales income).

Documentary evidence of advertising expenses for tax accounting

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

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

Advertising VAT deduction

• paid advertising must be related to activities subject to VAT (so, with social advertising it will not be possible to deduct VAT, unlike commercial);
• correctly executed invoice.

Accounting for advertising expenses

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

For postings, account 44 “Sales expenses” or 26 “General business 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”;
• write-off of brochures, catalogs and other products not related to fixed assets - credit 10 “Materials”;
• write-off of depreciation on advertising structures recognized as fixed assets - loan 02 “Depreciation of fixed assets”;
• write-off of depreciation on used advertising videos recognized as intangible assets - loan 05 “Amortization of intangible assets.”

Copy URL

Print

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

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

The above expenses are normalized in accordance with the procedure provided for in the Tax Code. There are also individual species costs taken into account according to the standard established by other regulations.

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

Advertising expenses: standardized and non-standardized

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

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

Non-standard advertising expenses

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

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

Normalized advertising costs in 2020

Standardized advertising expenses include all other advertising expenses not listed above, including the costs of purchasing or producing prizes awarded to the winners of drawings during mass advertising campaigns.

Limit amount of standardized advertising expenses

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

The main features of the classification of advertising media

• method of influencing a person

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

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

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

• technical feature:

Printed (catalogs/articles/ads);

Pictorial and graphic;

• place of application:

External;

Inside the store;

• nature of the impact:

Individual;

Massive.

• covered area:

Regional;

Nationwide;

• tasks to be solved:

Forming demand;

Stimulating demand.

This classification is theoretical in nature, since it is gradually replenished with new, re-emerging advertising means. But we will look at how the costs of various advertising events are taken into account in the company, because not all expenses recognized for income tax purposes are taken into account in real amounts; many of them are normalized. This fully applies to advertising expenses - there are non-standardized (i.e., taken into account in actual expenses) and standardized advertising expenses, the amount of which should not exceed the established standard (1% of revenue).

Advertising expenses: standardized and non-standardized

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

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

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

How to calculate normalized advertising costs

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

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

In the second quarter, apart from the costs of website promotion (RUB 20,000), there were no advertising expenses.

Sales revenue amounted to:

For the first quarter – 3,000,000 rubles;

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

For 9 months – 6,700,000 rubles;

For the year – 9,000,000 rubles.

Maximum amount of regulated expenses:

For the first quarter – 30,000 rubles. (1% of 3,000,000);

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

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

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

rub. (cumulative total)

Thus, non-standardized advertising costs are recognized for the year in the full amount of actual expenses incurred - 200,000 rubles, and costs subject to standardization - in the amount of 90,000 rubles. with their real size being 120,000 rubles. The difference is 30,000 rubles. cannot be taken into account in next year's expenses.