The bank paid the advertising costs of the posting. Accounting for advertising expenses. Accounting for advertising costs

Consider these features when making accounting entries for accounting for advertising costs.

Video production costs

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 (subclause 28, clause 1, article 264 of the Tax Code of the Russian Federation). Moreover, expenses can be written off at a time (letter of the Ministry of Finance of Russia dated October 31, 2011 No. 03-03-06 / 1/703). 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 should not exceed 1 percent of revenue for the reporting or tax period (paragraph 5, clause 4, article 264 of the Tax Code of the Russian Federation).

If the cost of the video is higher than 40,000 rubles. and the period of its use for advertising purposes is more than a year, then the video cannot be attributed to advertising. It will be an intangible asset. The costs of its acquisition must be written off by accruing depreciation (clause 1, article 256, clause 3, article 257 of the Tax Code of the Russian Federation).

Promotional SMS

Is SMS advertising advertising and can it be included in the costs? Yes, it is, if the disseminated information is addressed to an indefinite circle of persons (that is, it does not contain an appeal to a specific person) and is aimed at drawing attention to the object of advertising (Part 1, Article 3 of the Federal Law of March 13, 2006 No. 38-FZ). The judges also agree with this (decree of the Federal Antimonopoly Service of the Urals District of March 10, 2010 No. Ф09-1350 / 10-С1). At the same time, the costs of advertising SMS mailing are normalized (paragraph 5, clause 4, article 264 of the Tax Code of the Russian Federation).

Advertising expenses in the underpass

Is it possible to write off all advertising costs in the underpass? No you can not. Outdoor advertising, the costs of which can be taken into account in full, is advertising on stands, special structures that are mounted outside buildings or structures (clause 1, article 19 of Law No. 38-FZ). Advertising in the underpass does not meet these requirements. Therefore, it is normalized for the purpose of taxing profits (clause 4, article 264 of the Tax Code of the Russian Federation).

That advertising is a necessary and integral part of modern business, is beyond doubt. It is also absolutely clear that since advertising is indispensable, then the costs of it are necessary costs in the workflow, and not unjustified excesses. Therefore, advertising costs should be properly accounted for. Earlier in this book, we discussed in detail the issue of accepting advertising expenses in tax accounting, but now let's see how these expenses are reflected in accounting.

To begin with, let's turn to PBU 10/99 "Organization's expenses" (it should not be overlooked that the specified PBU applies to all types of commercial organizations except insurance and credit). So, the expenses of the organization are recognized as a decrease in economic benefits as a result of the disposal of assets ( Money, other property) and (or) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners) (clause 2 PBU 10/99). Since advertising expenses are the disposal of the company's monetary assets and do not fall into the list of disposals of assets that are not recognized as expenses in the light of RAS 10/99 (including a decrease in the authorized capital, contributions to authorized capitals other enterprises and other financial investments, the creation of non-current assets, payments in favor of the committent or principal, prepayments and advances, repayment of loans and borrowings), their reflection in the accounting of the enterprise is subject to this PBU. However, given that prepayments, deposits and advances according to RAS 10/99 are not expenses, we will not now consider situations where the customer enterprise advances work on the implementation of advertising services by the executing organization.

The expenses of the enterprise in accounting are divided into expenses for ordinary activities and other expenses (that is, other than expenses for ordinary activities). What group of expenses can be attributed to advertising costs? According to paragraph 5 of PBU 10/99, expenses for ordinary activities are expenses associated with the manufacture and sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services. Since advertising, as mentioned earlier, is aimed at increasing the volume of sales of products, goods and services performed, advertising expenses are included in accounting expenses for ordinary activities. Consequently, advertising expenses in accounting, unlike tax accounting, will be accepted in full, in an amount equal to the amount of payment and (or) accounts payable.

1) the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

2) the amount of the expense can be determined;

3) there is confidence that as a result of a particular operation there will be a decrease in the economic benefits of the organization. There is certainty that a particular transaction will reduce the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

Of course, any expenses taken into account must be documented.

In addition, the subsequent effectiveness of advertising cannot affect the recognition or non-recognition of expenses for a particular advertising service or product in accounting, not only because it is generally quite difficult to determine the specific effectiveness of a particular type of advertising (advertising campaign), but also on the basis of clause 1. 17 PBU 10/99, according to which expenses are subject to recognition in accounting, regardless of the intention to receive revenue, other or other income and on the form of expenditure (cash, natural and other).

In organizations engaged in industrial and other production activities, account 44 "Sales costs" may reflect, in particular, the following costs: for packaging and packaging of products in warehouses of finished products; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for the storage of products in the places of its sale and the remuneration of sellers in organizations engaged in agricultural production; for advertising; for entertainment expenses; other similar expenses.

In organizations engaged in trading activities, on account 44 "Expenses for sale" may be reflected, in particular, the following expenses (distribution costs): for the transportation of goods; for wages; for rent; for the maintenance of buildings, structures, premises and inventory; storage and processing of goods; for advertising; for entertainment expenses and other similar expenses.

To account for advertising expenses, a sub-account "Advertising expenses" is opened to account 44. As we remember, in accounting, advertising expenses, if they meet the conditions for recognizing expenses, are accepted in full. In tax accounting, advertising expenses are divided into two groups: standardized and non-standardized. For the convenience of further tax accounting, in a number of cases, sub-sub-accounts (sub-accounts of the second order) "Rated advertising costs" and "Non-standardized advertising costs" are opened to the "Advertising costs" sub-account. The amount of expenses incurred by the organization (in our case, advertising expenses) are accumulated in the debit of account 44 "Sales expenses", and later written off to account 90 "Sales". According to the Instructions for the use of the Chart of Accounts accounting financial economic activity organizations, the amounts of expenses accumulated on account 44 are debited to account 90 in full or in part.

In case of partial write-off, the following are subject to distribution:

1) in organizations engaged in industrial and other production activities - the cost of packaging and transportation (between certain types shipped products on a monthly basis based on their weight, volume, production cost or other relevant indicators);

2) in organizations engaged in trade and other mediation, - transportation costs (between the goods sold and the balance of the goods at the end of each month);

3) in organizations that harvest and process agricultural products - to the debit of accounts 15 "Procurement and purchase material assets"(expenses for the procurement of agricultural raw materials) and (or) 11" Animals for growing and fattening "(expenses for the procurement of livestock and poultry).

All other expenses associated with the sale of products, goods, works, services are monthly charged to the cost of products sold (goods, works, services).

Advertising expenses are charged monthly to the cost of goods sold (products sold, works rendered, services rendered). However, depending on the method of writing off commercial expenses chosen by the enterprise and fixed in its accounting policy, advertising expenses can be written off to the cost of production in whole or in part, in proportion to the volume of products (goods) sold.

Expenses for the production of brochures and booklets are taken into account on account 10 "Materials" subaccount "Advertising materials". In the future, the cost of these materials is charged to account 44 "Sales costs" sub-account "Advertising costs"

Not always, as we have already said, advertising is limited to the provision of services. If we are talking about an enterprise engaged in trading activities, it may use part of the goods it sells for promotional activities, in particular for window dressing. In this case, the movement of goods is reflected by internal entries on account 41 "Goods":

Debit of account 41 "Goods" - the transfer of goods for window dressing is reflected.

When changing the exposure in accounting, the following entry is made:

Debit of sub-account 41-1 "Goods in warehouses",

Credit of account 41 "Goods" sub-account "Goods in the showcase" - reflects the return to the warehouse of the goods used to decorate the showcase.

And already from sub-account 41-1 "Goods in warehouses" these goods will be written off if they are not subject to further sale. Many trade organizations, however, in the future they will sell goods that served for window dressing, exhibition samples and other things if they have not lost their consumer properties. Partial loss of consumer properties that does not prevent use this product as intended (lack of packaging, minor damage appearance, partial use of consumables included in the mandatory packaging of the goods, etc.) is compensated by a decrease in the price of the goods due to the trade margin. I must say that this practice is quite common and gives good results, allowing the company to avoid most of the losses associated with the write-off of goods. A decrease in the cost of goods that have lost their consumer properties in whole or in part due to being displayed in shop windows, at exhibitions, at stands, and otherwise, is also reflected in the posting:

Credit of account 41 "Goods" sub-account "Goods in warehouses" - the cost of goods used for exhibiting has been written off.

If the company uses the goods it sells or the products it manufactures for material support promotions(for example, the distribution of souvenirs, the issuance of prizes), then it will reflect the disposal of assets by the posting already known to us:

Debit of account 44 "Sales expenses" sub-account "Advertising expenses",

Credit of account 41 "Goods" - the cost of goods used for advertising purposes is written off.

A manufacturing enterprise that uses its products for advertising purposes reflects this operation in accounting as follows:

Debit of account 44 "Sales expenses" sub-account "Advertising expenses",

Account credit 43" Finished products"- reflects the cost of finished products used for advertising purposes.

The same entry reflects a decrease in the cost of finished products caused by a partial loss of consumer properties as a result of use for advertising purposes (during exposure).

Materials and services of third parties for the manufacture of advertising stands or billboards for the organization are included in advertising costs in full. If the organization decides to install billboards and other outdoor advertising media on its own and intends to use such structures for more than 12 months, then in this case they must be taken into account as part of the organization's fixed assets and inventories in accordance with the provisions of PBU 6/01, the cost of acquiring which form its initial cost.

From January 1, 2008, the limit for classifying an asset as fixed assets for profit tax purposes is 20,000 rubles.

Organization acquired billboard, the cost of which is 17,700 rubles, including VAT 18% - 2,700 rubles. The accounting policy of the organization states that property worth no more than 20,000 rubles. or other established limit is included in the MPZ.

In the accounting of the organization, the following entries were made:

Debit account 10 "Materials",

Credit of account 60 "Settlements with suppliers and contractors" - 15,000 rubles. - billboard accepted for accounting;

Debit account 19 "Value added tax on acquired values",

Credit of account 60 "Settlements with suppliers and contractors" - 2700 rubles. - reflected VAT on the billboard;

Debit account 60 "Settlements with suppliers and contractors",

Credit of account 51 "Settlement accounts" - 17700 rubles. - funds are transferred to the supplier;

Debit of account 68 "Calculations on taxes and fees" sub-account "Calculations on value added tax",

Credit of account 19 "Value added tax on acquired valuables" - 2700 rubles. - submitted for VAT deduction;

Debit of account 44 "Sales expenses" sub-account "Advertising expenses",

Credit of account 10 "Materials" - 15,000 rubles. - the cost of the billboard is included in the costs at the time when it is put into operation.

Debit account 08 "Investments in non-current assets",

Credit of account 60 "Settlements with suppliers and contractors" - billboard accepted for accounting;

Debit account 01 "Fixed assets",

Credit of account 08 "Investments in non-current assets" - the billboard is included in fixed assets;

Debit of account 44 "Sales expenses" sub-account "Advertising expenses",

Credit of account 02 "Depreciation of fixed assets" - depreciation is accrued.

When considering the cost of outdoor advertising if the organization uses the services advertising agency advertising on agency-owned advertising structures for an extended period of time, the cost of placement should be written off on a straight-line basis.

The costs of posting information on the Internet are advertising. This point of view is confirmed by the Ministry of Finance of Russia, which gives the appropriate explanations in a letter dated December 6, 2006 N 03-03-04 / 2 / 254 "On the procedure for attributing the costs of manufacturing leaflets, flyers and advertising costs via the Internet to the organization's expenses for advertising for income tax purposes.It says, in particular, that, according to the Advertising Law, the concept of telecommunications networks includes the placement of advertising on the Internet.Therefore, the cost of advertising activities in world wide web are classified as advertising. Moreover, as noted in the letter of the Ministry of Finance of Russia dated January 29, 2007 N 03-03-06 / 1/41 "On accounting for income taxation of expenses for placing advertising products on the Internet containing advertising information about an organization or about individual services provided by organization", these costs are not normalized, but are taken into account when calculating income tax in full.

According to paragraph 7 of Ch. 2 PBU 18/02, a permanent tax liability (asset) is understood as the amount of tax that leads to an increase (decrease) in tax payments for income tax in the reporting period.

A permanent tax liability (asset) is recognized by an organization in the reporting period in which the permanent difference arises.

The permanent tax liability (asset) is equal to the amount determined as the product of the constant difference that arose in the reporting period and the profit tax rate established by law Russian Federation on taxes and fees and valid on the reporting date.

Permanent tax liabilities are reflected in accounting on the profit and loss account (sub-account "Permanent tax liability") in correspondence with the credit of the account for accounting for taxes and fees, i.e. a permanent difference arises if the expenses partially taken into account for taxation purposes are not taken into account in the future (in the following tax periods).

In accounting, a permanent tax difference will be reflected in the posting:

Debit account 99 "Profit and loss",

Credit of account 68 "Calculations on taxes and fees" sub-account "Calculations on income tax" - a permanent tax liability is taken into account.

As for temporary differences, according to paragraph 8 of Ch. 2 PBU 18/02, temporary differences are understood as income and expenses that form accounting profit (loss) in one reporting period, and tax base for income tax - in another or in other reporting periods. Temporary differences, in turn, are divided into deductible temporary differences and taxable temporary differences.

Taxable temporary differences are mentioned in paragraph 12 of the same PBU: taxable temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should increase the amount of income tax payable to the budget in the next reporting year or in subsequent reporting periods.

Taxable temporary differences arise from:

1) the use of different methods of calculating depreciation for the purposes of accounting and the purposes of determining income tax;

2) recognition of proceeds from the sale of products (goods, works, services) in the form of income from common species activities of the reporting period, as well as recognition of interest income for accounting purposes based on the assumption of temporary certainty of the facts of economic activity, and for taxation purposes - on a cash basis;

3) application of various rules for reflecting interest paid by an organization for providing it with cash (credits, loans) for use for accounting and taxation purposes;

4) other similar differences.

Temporary differences arise if expenses are partially accepted in the reporting period, but it is probable that the remaining part of the expenses will be recognized for tax purposes in the next reporting period.

According to paragraph 11 of PBU 18/02, deductible temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should reduce the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods.

Deductible temporary differences result from:

1) the use of different methods of calculating depreciation for the purposes of accounting and determining income tax;

2) application of different methods of recognition of commercial and administrative expenses in the cost of sold products, goods, works, services in the reporting period for the purposes of accounting and taxation.

3) loss carried forward, unused to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, unless otherwise provided by the legislation of the Russian Federation on taxes and fees;

4) application, in case of sale of fixed assets, different rules recognition for accounting and tax purposes of the residual value of fixed assets and expenses associated with their sale;

5) the presence of accounts payable for purchased goods (works, services) when using the cash method of determining income and expenses for taxation purposes, and for accounting purposes - based on the assumption of temporary certainty of the facts of economic activity;

6) other similar differences.

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 business partners souvenir products of the company 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);
expenses for participation 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. Estimate documentation, documentation confirming the purchase of goods and materials, reference documentation, when conducting advertising campaigns in the media, can serve as confirmation.

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 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 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

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 normalized 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.

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

How to account for advertising costs

Advertising expenses are one of the expenses of the organization. The Chart of Accounts and Instructions for its Application (Order of the Ministry of Finance dated October 31, 2000 No. 94n) account 44 “Sales Expenses” for accounting for advertising expenses. In this account, advertising expenses can be taken into account as manufacturing enterprises and trade organizations.

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

Debit account 44 - Credit account 60 "Settlements with suppliers and contractors"

A situation is possible when, in order to advertise goods (works, services), an organization transfers materials, finished products or goods. This can be, for example, the distribution of flyers, product samples or the design of exhibition stands and showcases:

Debit of account 44 - Credit of accounts 10 "Materials", 41 "Goods", 43 "Finished products"

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

Debit of account 44 - Credit of accounts 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets"

It should be borne in mind that advertising costs can be taken into account not only in the composition, but also in the composition. For example, an organization is engaged in leasing property, and this type of activity is not the main one for the organization. Or the company incurred promotional expenses in connection with the sale of surplus materials or an item of property, plant and equipment.

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

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

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

Legally defined signs of advertising

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

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

IMPORTANT! The last criterion is decisive. So, for example, souvenirs with the company logo, which are given to partners and clients, cannot be attributed to advertising, as well as the costs of them, since it is known in advance who they are intended for.

Legislation also defines objects that are not related to advertising:

data that must be disclosed by law;
signs with the name, address, mode of operation of the company;
information about the composition of the goods, manufacturer, exporter (importer), applied to the packaging;
product packaging design elements.

Why do we need a norm in advertising expenses

An organization can spend significant amounts on advertising, which ones are decided by management, taking into account the effectiveness of the measures taken in this regard. management decisions and financial capacity of the organization. Since advertising is not only information, but also entrepreneurial activity, it is reflected in the relevant accounting and is subject to taxation.

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

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

Advertising spending that is not rationed

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

Costs for advertising activities for which the mass media are used:
- advertisements in print media;
- broadcasts;
- TV shows;
- 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 cost of which depreciation is deducted.

Funds for participation in exhibition events, such as:

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

IMPORTANT INFORMATION! As part 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:

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."
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, other items for creating comfort (tablecloth, bed linen, vase, etc.) were included in the design. The cost of their purchase and delivery can be attributed to non-standardized advertising costs.
Company manufacturer confectionery host a tasting. Girls in branded costumes with the company logo treat visitors with cookies and distribute them Flyers. The cost of printing flyers is non-standardized, but not for branded clothing and tasting samples.
The company conducted a training on competent advertising of its product, the rules for handing over samples to a client, etc. The cost of conducting 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;
acquired property rights.

From the amount received, VAT, excises and proceeds from loans issued by the company should be deducted (they refer to, and the proceeds include only sales revenues).

Documentary evidence of advertising expenses for tax accounting

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

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

Advertising VAT deduction

paid advertising must be related to a VATable activity (so, with social advertising deducting VAT will not work, unlike commercial);
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 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";
writing off brochures, catalogs and other products that are not related to fixed assets - credit 10 "Materials";
write-off of depreciation advertising structures, recognized as fixed assets - loan 02 "Depreciation of fixed assets";
write off depreciation on used commercials recognized as intangible assets - loan 05 "Amortization of intangible assets".