How to write off advertising costs normalized. Regulated advertising costs. Standardized advertising costs

13.11.2019

Any enterprise, organization or corporation tries to disseminate maximum information to itself. As a rule, this is necessary to increase revenues and increase profits. At the same time, the lion's share of these costs falls on the distribution of printed materials.

The VAT taxation system assumes standardized and non-standardized advertising costs. Location and composition, as well as the product may vary. The production of promotional goods on the Internet depends on the taxpayer. Let's take a closer look at these costs from a tax point of view.

Advertising costs normalized and non-standardized what do they mean?

1. Radio and television services, direct broadcasting directly, through communication sources - a type of non-standardized advertising costs.

2. Billboards, as well as custom-made special stands.

3. Printed products that can be distributed at fairs, exhibitions, as well as at events where there is a large crowd of people and high traffic.

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

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

The above expenses are normalized in accordance with the procedure provided for in the Tax Code. There are also certain types of costs that are taken into account according to the standard, which is established by others. regulations.

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

Advertising expenses: normalized and non-standardized

Advertising costs are the costs of disseminating information in any way, in any form and using any media, which 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 (Article 3 Federal Law of March 13, 2006 No. 38-FZ).

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

Non-standard advertising expenses

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

expenses for promotional activities through the media (including advertisements in the press, broadcast on radio and television), information and telecommunication networks, for film and video services;
expenses for lighting and other outdoor advertising, including the manufacture of advertising stands and billboards;
expenses for participation in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, as well as for discounting goods that have completely or partially lost their original qualities during exposure;
production of advertising brochures and catalogs containing information about the goods sold, work performed, services provided, trademarks and service marks, or about the organization itself.

Normalized advertising costs in 2019

The normalized advertising expenses include all other advertising expenses not listed above, including the costs of acquiring or making prizes awarded to the winners of the drawings during the mass advertising campaigns.

The maximum amount of standardized advertising costs

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, 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 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.

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:

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.
Manufacturing firm 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 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 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 expenses” is used. Depending on the type of advertising, the type of wiring may be different:

for services 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";
write off depreciation on used commercials recognized as intangible assets - loan 05 "Amortization of intangible assets".

Reference information: "Expenses normalized for income tax purposes" (Material prepared by ConsultantPlus specialists)

ADVERTISING EXPENSES

Source: Big Accounting Dictionary

ADVERTISING EXPENSES

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

Expenses for participation in exhibitions, fairs, expositions, for window dressing, sales exhibitions, sample rooms and showrooms, for discounting goods that have completely or partially lost their original qualities during exposure. Expenses of the taxpayer for the purchase (manufacturing) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, as well as for other types of advertising carried out by him during the tax (reporting) period, are recognized for tax purposes in an amount not exceeding 1% of income from implementation.

Source: Encyclopedia of Russian and International Taxation

Advertising expenses

expenses for participation in exhibitions, fairs, expositions, 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 above, carried out by him during the reporting (tax) period, for tax purposes are recognized in the amount not exceeding 1 percent of sales proceeds.

Source: Dictionary: accounting, taxes, business law

Advertising expenses

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

Source: All About Organizational Expenses Universal Practical Guide

Approved normalized income tax expenses in 2017 are regulated by Chapter 25 of the Tax Code. If the organization's costs fall into a certain list, the taxpayer must reduce taxable profit not by the entire amount of costs, but only within the established limits. Let's figure out what normalized costs are and what standards exist for certain types costs.

Normalized expenses for income tax 2017

The list of such expenses is scattered throughout the 25th chapter of the Tax Code. When determining limits, it is also necessary to be guided by other legal documents. For example, when writing off material costs, the norms for attrition from transportation or storage of material values are taken into account according to Decree No. 814 of November 12, 2002.

Normalized expenses in terms of income tax include:

The amounts spent by employers on VMI for personnel (clause 16, article 255) - no more than 6% of the total cost of wages.
Losses during transportation, storage of MPZ (subclause 2, clause 7, article 254) - within the approved norms of natural loss.
The amount of contributions to the funded part of the pension under long-term contracts, voluntary pension insurance contracts and / or non-governmental organizations (clause 16 of article 255) - no more than 12% of total labor costs.
R&D expenses (item 262).
Representation expenses (clause 2, article 264) - no more than 4% of the enterprise's expenses for wages for the corresponding period (reporting or tax).
Interest on loan obligations - ruble and currency standards are established in Art. 269.
Normalized advertising costs (clause 4, article 264) - the types of costs are discussed below.
Deductions for the creation of reserves in terms of doubtful debts (clause 4 of article 266) - no more than 10% of revenue for the previous tax or current reporting period (whichever is higher).
Expenses for the formation of guarantee reserves (item 267).
Expenses for the formation of reserves for the repair of fixed assets (Article 324).
Other expenses by chapters. 25.

Note! The value of the standards can be expressed as fixed amounts (for example, when paying compensation to employees for using a personal car for work purposes) or as a percentage of a certain indicator (revenue or payroll).

Advertising expenses - standardized and non-standardized in 2017

Advertising costs, standardized and non-standardized - this, according to Art. 3 of Law No. 38-FZ of March 13, 2006, the costs of the enterprise for distribution in any form and in any way, through any media for unidentified persons in order to attract attention to the object and for the sake of promoting it in market conditions. When taxing, such costs can be normalized, that is, they can be taken as expenses according to approved standards, or they can not be normalized, that is, they can be attributed to costs in the full actual amount.

Normalized advertising costs are:

The costs of the organization for the production or purchase of prizes intended for delivery during the drawing at mass promotional events are written off in the amount of not more than 1% of the total revenue (clause 4 of article 264).
Other types of advertising not named in paragraph 4 of Art. 264.

Non-standardized advertising costs are:

The organization's expenses for advertising through any type of media, during film and video sessions, through telecommunication networks.
Costs for outdoor advertising, including illuminated advertising, production of billboards and/or stands.
Expenses for participation in fairs and exhibitions, expositions, including window dressing, demo rooms, sample rooms.
Production of advertising catalogs and brochures with information about the company itself and its products and services.