Where does advertising spend go? Regulated advertising costs. Distribution of flyers, booklets, leaflets and flyers

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 has issued an act of decommissioning 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".

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

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

Legally defined signs of advertising

The advertising activity of entrepreneurs is regulated by federal law - the Federal Law "On Advertising" dated March 13, 2006 No. 38. It defines advertising as a type of information aimed at creating and maintaining attention and interest in an object, and 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 management decisions made in this regard and the financial capabilities of the organization. Since advertising is not only information, but also entrepreneurial activity, it is reflected in the relevant accounting and is subject to taxation.

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

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

Advertising spending that is not rationed

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

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

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

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

Outdoor advertising costs, which include:

• advertising stands;
• shields;
• banners;
• stretch marks;
• light panels and scoreboards;
• balloons, balloons, etc.

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.

Funds for participation in exhibition events, such as:

• trade fairs;
• exposure;
• sales exhibitions;
• display cases, etc.

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 relate 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 advertising campaigns;
• cost estimate for a particular promotion;
• purchase and/or write-off documents 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”.

Copy url

print

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

What are advertising costs?

Federal Law No. 38 of March 13, 2006 defines advertising as information, the purpose of which is to create and maintain attention, interest in the advertised object. The form of dissemination of information data can be any and intended for all potential buyers, without limitation.

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

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

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

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

Regulation of advertising expenses and tax accounting

This article contains a closed list of expenses that do not need to be rationed (clause 4 of the same article). Full consideration will be given to:

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

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

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

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

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

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

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

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

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

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

Accounting

The wires can be:

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

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

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

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

Results

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

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 persons 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, 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 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 expenses can be included in the composition of expenses in the 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 for different types of advertising costs may differ. 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 expenses 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 of 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 Regulation on 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 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

The transfer of product samples to specific clients, according to the Ministry of Finance of Russia, does not apply to advertising expenses (and even 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 , 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 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 its own capacity, since it in itself has consumer value” (clause 3, article 38 of the Tax Code of the Russian Federation, paragraph 12 Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 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 the total amount of 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 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

Expenses for the manufacture (purchase) of 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 2 of Art. 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 with the indication of the recipient's name 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 sale (subclause 49, clause 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 the participants of medical round tables, seminars, in medical institutions is not an advertisement of medical products. 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: free transfer of samples (samplers) of goods (over-the-counter drugs) to potential consumers (participants of round tables and pharmaceutical circles in medical institutions and pharmacies) in accordance with Federal Law No. funds”, as well as the Law on Advertising is not included in the concept of “advertising of medical products”.

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.

Cost type	Basis for accounting
	Decree of the Federal Antimonopoly Service of the Moscow District dated March 17, 2011 No. KAA40 / 149611
Refers to outdoor advertising, as it is placed on the external roofs, walls and other structural elements of buildings, as well as outside them (clause 1, article 19 of the Law on Advertising). However, the Ministry of Finance of Russia believes that the costs of it must be normalized	Letters of the Ministry of Finance of Russia No. KAA40/149611 dated March 17, 2011, No. 030304/1/361 dated April 20, 2006, Resolution of the Federal Antimonopoly Service of the Northwestern District dated September 6, 2011 in case No. A446339/2009
It is necessary to ration for the purpose of taxation of profits. Such advertising is not outdoor advertising, the costs of which can be taken into account in full, within the meaning of paragraph 1 of Art. 19 of the Law on Advertising	Paragraph 4 of Art. 264 Tax Code of the Russian Federation
It's safer to standardize. Confirmation will be a certificate of completion from the advertising agency that produced the stickers on the car, a photograph of the car	Letter of the Ministry of Finance of Russia dated November 2, 2005 No. 030304/1/334
Issue of a corporate newspaper
The taxpayer has the right to include the costs of publishing (issuing, acquiring) a corporate newspaper as part of other costs associated with the production and sale on the basis of subpara. 18 p. 1 art. 264 of the Tax Code of the Russian Federation, subject to the compliance of such costs Art. 252 Tax Code of the Russian Federation	Letter of the Ministry of Finance of Russia dated 15.08.2013 No. 030306/1/33241, resolution of the Federal Antimonopoly Service of the Moscow District dated 18.11.2009 No. KAA40/1201209 in case No. A4087477/08140431, of the Central District dated 06.22.2009 in case No. A68AP207/14 05
Conducting a tasting
The cost of conducting a tasting, in which anyone can take part, can be taken into account as standardized advertising costs, and when tasting by a certain circle of people, it is safer not to take into account the costs. If the cost of a unit of tasting products exceeds 100 rubles, it is necessary to accrue VAT (excises) at the same time, the amount of which is not taken into account when calculating income tax	Letters of the Ministry of Finance of Russia dated 04.08.2010 No. 030306/1/520, dated 11.03.2010 No. 030306/1/123
The costs of social advertising can be fully taken into account in the costs, confirming them documented: an agreement indicating the method of presenting information, the place and duration of the promotion, acts of work performed, on-air certificates or other documents	Subparagraph 48.4 of paragraph 1 of Art. 19 Tax Code of the Russian Federation
Banners in payment machines
The use of banners in payment machines, according to the Russian Ministry of Finance, is a regulated type of advertising. To confirm the costs, an act of work performed is required, if possible - a photograph (screenshot) of the promotional material	Letter of the Ministry of Finance of Russia dated June 1, 2012 No. 030306/1/287
Merchandising
It is safer to account for merchandising costs as standardized advertising costs. However, judges, as a rule, support taxpayers who do not standardize such expenses.	Letter of the Ministry of Finance of Russia dated April 27, 2010 No. 030306/1/294, Resolution of the Federal Antimonopoly Service of the Central District dated December 4, 2008 No. А356838/07С21
The costs of advertising a trademark when calculating income tax, if they are economically justified and documented, are taken into account in the manner prescribed by paragraph 4 of Art. 264 of the Tax Code of the Russian Federation, that is, in an amount not exceeding 1% of the proceeds from sales, determined in accordance with Art. 249 of the Tax Code of the Russian Federation	Letter of the Ministry of Finance of Russia dated April 30, 2015 No. 030306/1/25297
If the organization compensates advertising expenses to the other party, such expenses cannot be taken into account by the organization in advertising expenses for income tax purposes, since they do not relate to the taxpayer's expenses	Subparagraph 28 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation, letter of the Federal Tax Service for Moscow dated November 1, 2011 No. 1615 / [email protected]
Entrance fee for participation in the exhibition
Expenses for the entrance fee for participation in the exhibition are taken into account in the costs and are not standardized	Subparagraph 28, paragraph 1, paragraph 4 of Art. 264 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated November 19, 2004 No. 2612/74944
Decoration of shops and showcases
The cost of decorating trading floors and shop windows before the holidays can also be taken into account in tax expenses and not rationed.	Paragraph 4 of Art. 264 of the Tax Code of the Russian Federation, resolution of the Federal Antimonopoly Service of the Moscow District dated November 25, 2009 No. KAA40 / 1207009 in case No. A4025182 / 0812971
	Decree of the Federal Antimonopoly Service of the Moscow District dated August 16, 2010 No. KAA40/8820102 in case No. A409034/099833

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 ), copies of printed publications with advertisements placed in them, screenshots of Internet pages with advertising banners, photo reports on outdoor advertising, video and audio recordings of commercials, on-air references on advertising on TV channels - letter of the Federal Antimonopoly Service of Russia dated 28.04.2011 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 contracts (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 under common system taxation or USN (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-C3).

The activities of placing their own advertising by organizations providing services for the distribution of advertising and engaged in promotional 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 March 2, 2010 in case No. KA-A41 / 355-10, clause 2 of article 346.26 of the Tax Code of the Russian Federation, paragraph 3 paragraph 1, 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 as charitable activities and are not subject to UTII taxation. 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).