Law enforcement practice shows that companies still face difficulties in tax accounting of advertising expenses. Issues, in particular, are related to the attribution of information to advertising, regulation certain types costs and choosing the appropriate basis for including costs in the calculation of the income tax base. Important aspects accounting advertising expenses dedicated to an interview with Sergei Razgulin, Acting State Counselor of the Russian Federation, 3rd class
26.06.2017— tax code does not contain the definition of advertising. Therefore, we will use the provisions of industry legislation ( paragraph 1 of Art. eleven Tax Code of the Russian Federation).
Law on advertising defines advertising as information disseminated in any way, in any form and using any means ( Art. 3 Federal Law No. 38-FZ dated March 13, 2006 (hereinafter - Law about advertising). Such information should be aimed at drawing attention to the object of advertising, generating or maintaining interest in it, as well as promoting it on the market.
At the same time, the information should be addressed to an indefinite circle of people, that is, the advertisement should not indicate a certain person or persons for whom it was created and whose perception it is directed to. This is how the concept of "an indefinite circle of persons" is explained by the Federal Antimonopoly Service ( letter FAS Russia dated 05.04.2007 No. АЦ/4624).
— What difficulties may arise for an organization when classifying information as advertising?
- Depending on the specific situation, difficulties may arise with the presence of an indefinite circle of persons as an addressee; this is the most important criterion classifying information as advertising.
For example, information about an organization, its goods, works, services, prices for them, placed on receipts for rent, does not meet the definition of advertising, as it is intended for specific individuals.
But the tasting of products in stores, at fairs, on the street in order to familiarize consumers with these products meets the requirements for advertising costs. If the circle of people is limited, suppose, when an organization gives souvenirs containing its symbols to specific people during the event. business meetings in order to maintain interest in their activities, the cost of a souvenir cannot be qualified as advertising expenses. However, it may be included in hospitality expenses ( sub. 22 p. 1 art. 264 Tax Code of the Russian Federation).
Publication costs corporate newspaper are usually included in administrative expenses ( sub. 18 p. 1 art. 264 Tax Code of the Russian Federation).
note that Law on advertising allows targeted advertising when it is distributed over telecommunication networks, including through the use of telephone, facsimile, mobile radiotelephone communications (for example, SMS messages) ( Art. eighteen advertising law).
— In which group are advertising costs taken into account?
- For the purposes of calculating the income tax base, they should be attributed to other expenses associated with the production and (or) sale ( Art. 264 Tax Code of the Russian Federation).
At the same time, the costs of advertising manufactured (purchased) and (or) sold goods (work performed, services rendered), the activities of an organization, a trademark and a service mark are divided into two groups: non-standardized, that is, fully accounted for in the tax base, and normalized ( sub. 28 p. 1, paragraph 4 of Art. 264 Tax Code of the Russian Federation).
There are three types of such expenses.
- through funds mass media(hereinafter - the media) (including announcements in the press, broadcast on radio and television);
- information and telecommunication networks (in particular, the Internet ( the federal law dated July 27, 2006 No. 149-FZ)).
note that Law about the media ( Art. 2 Law of the Russian Federation of December 27, 1991 No. 2124-1 (hereinafter referred to as the Mass Media Law)) defines the media as a periodical print publication, an online publication, a television channel, a radio channel, a television program, a radio program, a video program, a newsreel program and another form of periodic distribution of mass information under a permanent name (name).
Therefore, if the promotional video is broadcast in trading floors shops, transport and the organization broadcasting such videos is registered as a mass media, then the costs of their creation and placement are related to advertising in the media and are taken into account in full ( letter Ministry of Finance of Russia dated May 17, 2013 No. 03-03-06/1/17267).
Non-standardized expenses also include the costs of promotional events during film and video services, that is, when showing films and video films intended for public demonstration by cinemas and having rental certificates ( fast. Government of the Russian Federation dated November 17, 1994 No. 1264).
The second type is the cost of lighting and other outdoor advertising, including the manufacture of advertising stands and billboards.
I note that the legislation considers advertising on vehicles and with their use as an independent way of its distribution ( Art. twenty advertising law). The cost of advertising placed on vehicles, including in the subway, are normalized.
In addition, advertising placed in the interior of the subway does not apply to outdoor advertising. The cost of placing billboards in station lobbies and on escalator slopes is normalized ( letter Ministry of Finance of Russia dated October 16, 2008 No. 03-03-06 / 1/588).
The third type is the cost of participating in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, the markdown of goods that have completely or partially lost their original qualities during exposure, the production of advertising brochures and catalogs containing information about goods sold, works performed, services rendered, trademarks and service marks, about the organization itself.
I also note that the costs associated with the gratuitous provision of services for the production and (or) distribution of social advertising are always recognized in full, subject to the requirements for limiting the duration of mentioning sponsors in such advertising ( sub. 32 p. 3 art. 149, sub. 48.4 p. 1 art. 264 Tax Code of the Russian Federation).
Is the list of expenses considered in the previous question exhaustive?
Yes, exhaustive. In some cases, this creates additional difficulties for entities in recognizing expenses.
For example, for the purposes of promoting a product, not only a showcase, but also a trading facility can be used. However, the literal interpretation tax code allows you to take into account as non-standardized costs advertising costs for structures, including in the form of a promoted product, used only for window dressing. The place for exhibiting and displaying products can be not only an exhibition, but also a salon, a forum (automobile, book, etc.).
AT law enforcement practice there is a broad interpretation, according to which the costs attributable to advertising costs of the same type as those expressly specified in tax code may be taken into account when calculating the income tax base.
In particular, as part of non-standardized expenses, in addition to printed publications(brochures and catalogs) ( paragraph 4 of Art. 264 Tax Code of the Russian Federation), it is allowed to take into account the costs for the production of booklets, leaflets, leaflets, flyers. This position is supported by the Ministry of Finance of Russia ( letter Ministry of Finance of Russia dated October 20, 2011 No. 03-03-06 / 2/157).
However, there are examples of the opposite interpretation. So, according to the financial department ( letter Ministry of Finance of Russia dated December 23, 2016 No. 03-03-06 / 1 / 77417), the costs of paying for services for placing information about the goods produced by the organization in catalogs and brochures issued by third parties are normalized. However, in paragraph 4 of Article 264 There is no indication in the Tax Code that expenses can be taken into account in full only if the advertiser himself is an advertising producer.
— If the distribution is targeted, it is carried out according to the database potential clients and is intended for specific persons, then the expenses related to it are not recognized as advertising ( letter Ministry of Finance of Russia dated 05.07.2011 No. 03-03-06 / 1/392). These costs can be taken into account when calculating the income tax base as other costs related to production and sales ( sub. 49 paragraph 1 of Art. 264 Tax Code of the Russian Federation; letter Ministry of Finance of Russia dated July 15, 2013 No. 03-03-06/1/27564; fast. FAS MO dated December 14, 2006 No. КА-А40/12000-06).
If the mailing is carried out by placing printed advertising products in the mailboxes of legal entities and individuals without personalization, then its cost can be fully taken into account in advertising costs.
- All not mentioned in paragraph 4 of Article 264 of the Tax Code, the types of advertising expenses, as well as the costs of acquiring (manufacturing) prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, are normalized.
Examples are:
- expenses for organizing a press conference, presentations for an indefinite circle of persons ( letter Ministry of Finance of Russia dated July 13, 2011 No. 03-03-06 / 1/420);
- expenses for sending advertising SMS messages ( letter Ministry of Finance of Russia dated October 28, 2013 No. 03-03-06/1/45479);
- supplier's expenses under the contracts under which the organization retail performs actions to attract the attention of buyers to goods of a certain name sold by the supplier ( letter Ministry of Finance of Russia dated March 18, 2014 No. 03-03-06/1/11641).
- How is the maximum amount of standardized advertising costs calculated?
- Normalized advertising expenses incurred during the reporting (tax) period are recognized in the income tax base in an amount not exceeding 1 percent of sales proceeds. Excess expenses are not taken into account when determining the tax base ( paragraph 44 of Art. 270 Tax Code of the Russian Federation).
The maximum amount is calculated based on the proceeds from sales (from all receipts related to settlements for goods sold (property rights), work performed, services rendered) excluding VAT and excises.
Due to the fact that income tax is calculated on an accrual basis, expenses that were not included in the tax base in one reporting period, may be taken into account in subsequent reporting periods of the calendar year or at the end of the tax period in case of revenue growth.
- For what expenses is it possible to meet the established limit?
- You can try to take into account the costs incurred under promotion, separately. This will allow in some cases to include in the calculation of the tax base the costs not as advertising, but on an independent basis. For example, the cost of renting a hall during a presentation should be taken into account separately from the cost of making souvenirs.
In turn, the costs of those souvenirs, which are pens, notepads and are used in the activities of the organization itself, can be reflected in the cost of office supplies ( sub. 24 p. 1 art. 264 Tax Code of the Russian Federation).
Account should be taken of the provisions of international double tax treaties (if any) with respect to taxes on income and property, which may provide for the full accounting of advertising expenses if they are carried out on market terms ( letter Ministry of Finance of Russia dated 05.03.2014 No. 03-08-RZ / 9491).
— As a rule, if the property or objects intellectual property are depreciable (have a period beneficial use more than 12 months and the initial cost is more than 100,000 rubles), then advertising expenses, in particular in the form of the cost of signboards, billboards, stands, banners, advertising grids, audiovisual works, should be written off through depreciation ( Art. 256 Tax Code of the Russian Federation).
However, in law enforcement practice, there is another point of view, according to which the one-time accounting by the organization of the costs of manufacturing objects used by it when advertising goods, works, services is legitimate ( fast. AC SKO dated December 17, 2015 No. F08-9230/15).
You can avoid disputes if you have evidence that the property was used for less than 12 months. For example, it is obvious that the use of a video advertising outdated, outdated products is inappropriate, which means that there is no reason to classify it as an intangible asset ( fast. FAS MO dated March 16, 2012 No. F05-14972 / 11).
— What are the legal requirements for documentary confirmation of advertising expenses?
- There is General requirements on documentary evidence of costs ( Art. 252 Tax Code of the Russian Federation).
Thus, the expenses for participation in the exhibition are confirmed by the contract, the certificate of completion, the cost estimate, the order for the preparation of the exposition and participation in the exhibition, etc.
Expenses related to payment to third parties for the work performed (services rendered) are taken into account either as of the date of settlement in accordance with the terms of the concluded agreements, or as of the date of presentation to the taxpayer of documents serving as the basis for making settlements, or on the last day of the reporting (tax) period ( sub. 3 p. 7 art. 272 Tax Code of the Russian Federation).
When an organization independently produces promotional materials (catalogs, brochures), expenses can be taken into account as of the date of execution of the act for writing off these materials for their distribution among an unlimited number of people ( paragraph 1 of Art. 272 Tax Code of the Russian Federation).
If we are talking about the use of photo (video) materials depicting a specific individual, the rights to which were acquired by the organization under separate agreements, then it is recommended to recognize the expenses under the corresponding agreements after confirmation of the use of images in advertising campaigns.
The documents confirming the distribution of advertising also include samples printed matter(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 information on advertising on TV channels, etc.
note that Law on advertising prescribes to store advertising materials and contracts for a year from the date of the last distribution of materials or from the date of expiration of the contracts ( Art. 12 advertising law). For violation of this obligation, administrative liability is provided in the form of a fine from 2,000 to 10,000 rubles for officials and from 20,000 to 200,000 rubles for legal entities (Art. 19.31 Code of Administrative Offenses of the Russian Federation).
— Tell us about the tax nuances of issuing goods during promotions.
- as opposed to giving advertising materials, which by themselves do not create economic benefits for an individual, the issuance of prizes worth more than 4,000 rubles will result in income subject to personal income tax ( paragraph 28 of Art. 217 Tax Code of the Russian Federation).
Virtually none modern company in his work can not do without advertising. Like any area of the company's activity, advertising requires funding. Consider 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 incurred.
DT 44 - CT 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 an advertisement in the media, you need to ask the counterparty for a certificate of registration as a media outlet.
- If the media does not specialize in advertising, then the ad placed in it must be accompanied by the mark “advertising” or “as advertising” (Article 16 of the Law of March 13, 2006 No. 38-FZ “On Advertising”).
- If the object used for advertising meets the criteria for attributing to the OS according to tax accounting, then its cost is attributed to the costs through the "mechanism" of depreciation. This may be, for example, a stationary billboard costing more than 100 thousand rubles, designed for long-term use for more than a year.
All other advertising is a normalized expense and is accepted in tax accounting in the amount of 1% of revenue for the reporting (tax) period, excluding VAT and excises.
In particular, among the normalized expenses, the Tax Code of the Russian Federation singles out the issuance of prizes to the winners of drawings held as part of advertising campaigns.
Revenue for normalization 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 amount 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 for next year cannot be transferred.
Advertising expenses in tax accounting under the simplified tax system
AT this case, of course, we mean the object "Income minus expenses", tk. when using the “Income” object, tax accounting of expenses does not make sense.
Article 346.16 of the Tax Code of the Russian Federation determines that “simplifiers” recognize advertising costs 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, one of the features of the simplified tax system should also be taken into account - the recognition of income and expenses "on payment", i.e. cash method. Therefore, in order to account for advertising expenses (as well as any other), the "simplistic" needs not only to draw up primary documents, but also to pay the supplier in full.
When calculating the 1% standard for normalized expenses, revenue is also taken into account “on payment”, including advances received.
Conclusion
Advertising costs in accounting are recognized 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.
expenses for participation in exhibitions, fairs, expositions, for window dressing, 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 markdown of goods that have completely or partially lost their original qualities during exposure.
Expenses of the taxpayer for the acquisition (manufacturing) 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 in paragraphs two to four of this paragraph, carried out by him during the reporting (tax) period, for taxation purposes are recognized in the amount not exceeding 1 percent of the proceeds from sales, determined in accordance with Article 249 of this Code.
As we can see from paragraph 4 of article 264 of the Tax Code of the Russian Federation, tax legislation considers two types of advertising costs: standardized and non-standardized.
Moreover, the list of non-standardized advertising expenses is closed (paragraphs 2-4 of paragraph 4 of Article 264 of the Tax Code of the Russian Federation). These expenses are accepted for tax purposes in full. The rest of the advertising costs are normalized, their list remains open, and for tax purposes they are accepted in an amount not exceeding 1 percent of the proceeds from sales, determined in accordance with Article 249 of the Tax Code of the Russian Federation.
Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights expressed in cash and (or) in kind.
Note!Organizations using the accrual method to recognize income (expenses) for profit taxation purposes will account for advertising expenses as part of other expenses associated with production and sales in the reporting (tax) period in which they were actually incurred, regardless of time payments Money. Expenses are recognized in the reporting (tax) period in which they arise based on the terms of transactions (for transactions with specific deadlines) and the principle of uniform and proportional formation of income and expenses (transactions that last more than one reporting (tax) period).Revenue from sales is determined depending on the method of recognition of income and expenses chosen by the organization.
Recall that Chapter 25 of the Tax Code of the Russian Federation provides for two possible methods for recognizing income and expenses:
- accrual method (taxpayers using this method determine income and expenses in accordance with articles 271,272 of the Tax Code of the Russian Federation);
- cash method (regulated in accordance with the provision of Article 273 of the Tax Code of the Russian Federation).
In addition, we will touch upon the issue of determining the moment of provision of advertising services (respectively, the recognition of the date of implementation of advertising costs), since in practice disputes very often arise between the advertiser, the advertising producer (advertising distributor) and the tax authorities.
According to Article 272 of the Tax Code of the Russian Federation for organizations using the accrual method, the date of the expenditure in the form of expenses for paying third-party organizations for the work they performed on the manufacture advertising media information is recognized on one of the following dates:
- date of settlements in accordance with the terms of the concluded contracts;
- the date of presentation to the taxpayer of documents serving as the basis for making calculations;
- the last day of the reporting (tax) period.
Organizations can apply the cash method if, on average, over the previous four quarters, the amount of proceeds from the sale of goods (works, services), excluding VAT, did not exceed 1 million rubles for each quarter.
For such organizations, the date of receipt of income is recognized as the day of receipt of funds to bank accounts and (or) to the cashier, receipt of other property (works, services) and (or) property rights, as well as repayment of debts to the taxpayer in another way.
Expenses of taxpayers under the cash method are recognized as expenses after their actual payment. Therefore, the taxpayer's advertising expenses under the cash method will be taken into account after payment.
In accordance with paragraph 3 of Article 318 of the Tax Code of the Russian Federation, revenue for the purposes of calculating normalized advertising expenses is determined on an accrual basis from the beginning of the tax period.
If the actual advertising expenses of the organization exceed the above-established norms provided for in paragraph 5 of clause 4 of Article 264 of the Tax Code of the Russian Federation, then for the purposes of taxation of profits in terms of exceeding the established norms, they are not recognized as other expenses or expenses associated with the production and sale of products (works, services). Such expenses are expenses that are not taken into account for income tax purposes.
It is expedient for a taxpayer to keep separate records of standardized and non-standardized advertising expenses. At the end of the reporting (tax) period, he must compare the amount calculated as 1% of revenue with the amount of non-standardized advertising costs.
In order for advertising expenses incurred by an organization to be recognized in tax accounting, they must meet the criteria of Article 252 of the Tax Code of the Russian Federation, that is, they must be justified and documented. At the same time, justified costs are understood as economically justified costs, the assessment of which is expressed in monetary form. Costs must be supported by documents drawn up in accordance with the law Russian Federation. Expenses are any expenses provided that they are made for activities aimed at generating income.
Tax legislation divides the costs incurred by the taxpayer into direct and indirect (Article 318 of the Tax Code of the Russian Federation). Advertising expenses are recognized as indirect and are fully related to the expenses of the current reporting (tax) period.
Tax accounting is a system for summarizing information to determine the tax base for income tax based on data primary documents(Article 313 of the Tax Code of the Russian Federation). These may be documents. accounting if they contain enough information to determine the tax base for income tax.
And this is only if the types of property, liabilities or expenses in tax accounting coincide with the accounting data, then no additional documents are required. If there is a discrepancy between accounting data and tax accounting, it is necessary to use tax accounting registers.
There are no unified forms of tax registers, and if the registers offered by the tax authorities do not suit the taxpayer, then he has the right to independently develop their form, fixing this in the accounting policy of the organization.
Forms of analytical tax accounting registers must contain the following details:
- register name:
- period (date) of compilation;
- operation meters;
- name of business transactions;
- signature of the person responsible for compiling the indicated registers, its transcript.
For example, consider accounting for markdown costs for goods that were used in window dressing. In tax accounting, the expenses incurred by the organization for window dressing are taken into account in full. At the same time, it should be borne in mind that among advertising expenses, one can take into account the costs of discounting goods that were used in window dressing and, as a result, completely or partially lost their consumer qualities.
Example.
LLC "Sigma" sells fabrics. When redesigning the shop window, it was found that the fabric used to decorate the shop window had lost its consumer qualities. It has been assessed. The initial cost of the fabric is 960 rubles (including VAT - 146.44 rubles), the cost after the markdown is 480 rubles (including VAT - 73.22 rubles).
Account correspondence | Amount, rubles | ||
Debit | Credit |
||
| Fabric credited (960 - 146-44) | |||
| VAT is shown on the cost of the fabric | |||
| Paid for fabric used for window dressing | |||
| Accepted VAT deductible | |||
| Fabric markdown reflected ((960 - 146.44) - (480 - 73.22)) | |||
| Selling expenses written off | |||
For the purpose of taxation of profits, among other expenses, advertising expenses in the amount of 406.78 rubles are taken into account.
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 is intended for everyone. potential buyers, no limit.
- visual, acoustic, combined advertising effects;
- printed, pictorial information disseminated via radio and TV;
- internal (on the territory of the store, company) information and external;
- information aimed at a specific consumer and groups of people;
- information local and covering certain regions, up to international.
It is important to note that the fundamental property of advertising is its mass character. It is very risky to classify, for example, the distribution of company souvenirs to business partners as advertising expenses, since in this case the addressee is determined in advance.
- subject to distribution in accordance with the law (for example, on the properties of the product, composition, contraindications for use);
- reflected on the sign of the store, organization (working hours, address);
- export-import data, including information about participants in a commercial operation;
- design solutions in the design of product packaging.
Advertising costs are subject to accounting (BU) and tax accounting (NU). For the purposes of NU, they are divided into normalized and non-normalized. Non-standardized advertising expenses are included in the calculation of the tax in full, normalized - in part.
Regulation of advertising expenses and tax accounting
This article contains a closed list of expenses that do not need to be rationed (clause 4 of the same article). Full consideration will be given to:
- expenses for advertising in the media, including on the Internet: for the creation and promotion of the Internet page of a product, company, commercials etc.;
- outdoor advertising costs: outdoor and indoor advertising structures, visual printed advertising (leaflets, calendars, posters);
- expenses for participation in exhibition activities, fairs (payment for participation, preparation trading place, promotional paper products, markdown of samples of goods).
Other advertising expenses need to be rationed. The standard is set at 1% of sales proceeds. Take into account not only the sale own products but also goods for resale. The resulting property rights are also taken into account.
On a note! When determining the amount of revenue, excises and VAT are excluded from the calculations (letter No. 03-03-01-04/1/310 of the Ministry of Finance dated 07/06/05).
Since the calculation of the volume of normalized expenses is associated with the calculation of revenue for the period, accruing results, the indicators will change during the year. The quarterly cumulative total of the mass of revenue allows expenses that are not classified as normalized in the previous quarter to be attributed to those in the next.
For example, the costs of creating your own website are considered for the purposes of NU in full as advertising. However, the costs associated with the organization of trade through the specified site are related to the production and sale of goods for the purposes of NU. In this case, there may be advertising as such.
The distribution of flyers at the fair (and the corresponding costs) are not standardized, and the distribution of branded prizes based on the results of a drawing arranged for visitors is related to standardized advertising costs. The assignment of the production, distribution of booklets, flyers to the category of non-standardized costs, along with brochures and catalogs, is also confirmed by the Ministry of Finance (in letter No.
The list of normalized expenses is open to the legislator, therefore, a company can attribute to advertising any expenses with signs of advertising that comply with Federal Law No. 38, regardless of whether they are named in the Tax Code or not. Confirmation of this thesis can be found in the practice of the courts (for example, post. FAS MO No. A40-54372 / 11-91-234 of 03/21/12).
The general rule - any costs must be documented - is also true in the case of advertising costs. Estimate documentation, documentation confirming the purchase of goods and materials, reference documentation, during the advertising companies 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 international treaty(TC RF, article 7, document of the Ministry of Finance No. 03-08-РЗ / 9491 05/03/14, a number of other similar ones) and its conditions. It follows from the foregoing that in some cases the standardized advertising costs are fully included in tax calculations, without the application of a standard.
Accounting
The wires can be:
- Dt 10 Kt 60- purchase of goods and materials for use in advertising purposes.
- Dt 44, 26 Kt 10— write-off 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
- 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.
- Rationing of costs for the purposes of NU is made from the volume of income for the period, in the amount of 1%. Due to the increase in revenue during the year, the amount of normalized advertising costs may change. The balance not included in the costs in the current year cannot be carried over to the next year.
- 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.
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. For clearance exhibition stand lamp samples were used, 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".