Normalized and non-rated advertising costs. Standardized costs. Advertising costs: standardized and non-standardized

Each enterprise has to form and maintain interest in the manufactured product and promote it on the market. Used for this different methods, united by the term "advertising". The use of advertising on the territory of the Russian Federation is regulated by Law No. 38-FZ, adopted on 13.03.2006 and amended periodically. Let's talk about the specifics of rationing and recognition of advertising costs in the company's expenses.

The main signs of the classification of advertising media

  • method of human exposure

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

Acoustic, i.e., affecting the ear (radio advertising);

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

  • technical feature:

Printed (catalogs / articles / announcements);

Picturesque and graphic;

  • place of application:

External;

Inside the store;

  • the nature of the impact:

Individual;

Massive.

  • covered area:

Regional;

Nationwide;

  • tasks to be solved:

Forming demand;

Stimulating demand.

This classification is of a theoretical nature, since it is gradually replenished with new, newly emerging advertising means. But we will consider how the costs of various promotional activities are accounted for in the company, because not all expenses recognized for taxation of profits are taken into account in real size, many of them are normalized. This fully applies to advertising costs - distinguish between non-standardized (that is, accounted for in actual costs) and standardized advertising costs, the amount of which should not exceed the established standard (1% of revenue).

Advertising costs: standardized and non-standardized

In the volume of real costs, the costs specified in the closed list (clause 4 of article 264 of the Tax Code of the Russian Federation) are taken into account. These are non-standardized advertising costs, which include costs:

  • for events in the media, the Internet, other communication resources (including the costs of website promotion, placement of online advertising, information about the manufacturer / seller's address, creating videos, etc.);
  • for outdoor, light and other advertising (including the production of advertising stands, calendars, leaflets, etc.);
  • for participation in fairs, exhibitions, expositions (including for entrance fees for participation in these events, design and preparation of shop windows, demonstration rooms, production of advertising booklets, trademarks, as well as for discounts on goods that have lost their original properties due to exposure;
  • making / buying prizes for participants in various draws during advertising campaigns;
  • location of billboards in public places;
  • placement of advertising information in the catalogs of retail chains;
  • SMS-mailing of advertisements to mobile phones;
  • tasting events;
  • merchandising services, etc.

How to calculate your target advertising costs

Given the amount of these costs, it is important to remember that an increase in revenue over the course of a year also changes the amount of limited advertising costs. Thus, costs exceeding the standard and not recognized as an expense in the first quarter, with an increase in revenue, can be taken into account in subsequent reporting periods of the year. Expenses exceeding the standard, not recognized as such at the end of the year, cannot be carried over to the next year.

Example: advertising expenses (standardized and non-standardized) in 2018 for calculating the taxable tax base for taxable income

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

The sales proceeds were:

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

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

For 9 months - 6,700,000 rubles;

For the year - 9,000,000 rubles.

Maximum size of standardized expenses:

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

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

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

For the year - 90,000 rubles. (1% of 9,000,000).

rub. (cumulative)

Standard

Normalized expenses are recognized in the tax base for income tax

unstandardized

standardized

I quarter

30,000 (50,000 ›30,000)

I half of the year

49,000 (50,000 ›49,000)

9 months

67,000 (95,000 ›67,000)

90,000 (120,000 ›90,000)

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

Reference information: "Expenses, standardized for the purposes of taxation of profits" (Material prepared by ConsultantPlus specialists)

ADVERTISING COSTS

Source: Comprehensive Accounting Dictionary

ADVERTISING COSTS

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 markdowns of goods that have completely or partially lost their original qualities during exposure. Expenses of a taxpayer for the acquisition (production) of prizes awarded to the winners of the drawing of such prizes during mass advertising campaigns, as well as for other types of advertising carried out by him during the tax (reporting) period, for tax purposes are recognized in an amount not exceeding 1% of income from the implementation.

Source: Encyclopedia of Russian and International Taxation

Advertising costs

expenses for participation in exhibitions, fairs, expositions, for window dressing, exhibitions - sales, 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 a markdown on goods that have completely or partially lost their original qualities during exposure.

The expenses of the taxpayer for the acquisition (production) of prizes awarded to the winners of the draws 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 costs

Accounting for advertising costs In accordance with paragraph 5 of PBU 10/99, advertising costs are included in the costs of ordinary activities. For purposes accounting advertising costs include, in particular, the costs of: - development, publication and distribution of illustrated price lists, catalogs, brochures, albums, brochures, posters, advertising cards, etc .; - development, production and distribution of samples of original and branded packages, packaging, advertising souvenirs, samples of products; - advertisements in print, on radio and television, that is, through the media; - light and outdoor advertising; - purchase, production, demonstration of advertising films, videos, filmstrips, etc .; - production of billboards, signs; - participation in exhibitions, expositions, fairs; - window dressing, sales exhibitions, sample rooms and showrooms; - markdowns of goods that have completely or partially lost their original qualities when displayed in showcases; - acquisition (production) and distribution of prizes awarded to the winners of the drawings during mass advertising campaigns; - carrying out promotional activities related to the activities of the organization; - other advertising costs. 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 based on clause 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 subaccount to account 44 "Sales expenses" in accordance with the Chart of accounts. Moreover, this is true for both trade and industrial organizations... To recognize advertising expenses as expenses for ordinary activities, it is necessary to have documents confirming the fulfillment advertising works and services: - contract for the provision advertising services; - protocol for negotiating prices for advertising services; - certificate of the right to place outdoor advertising; - the passport of the advertising space; - approved design project; - acceptance certificate of work performed (services rendered); - invoices from the advertising services agency; - documents confirming payment for advertising services; - invoice-invoice and invoice for the issue of materials to the side; - act on the write-off of goods ( finished products); - act on the markdown of goods. Tax accounting of advertising costs

Source: All About Organizations' Expenses A Universal Practical Guide

Not all expenses included in the calculation of income tax are taken in the amount of actual expenses. Some of them reduce the tax base only within the limits of the standards. The standardized income tax expenses include, in particular:

  • expenses for voluntary insurance of employees (clause 16 of article 255 of the Tax Code of the Russian Federation);
  • R&D expenses (Article 262 of the Tax Code of the Russian Federation);
  • representation expenses (clause 2 of article 264 of the Tax Code of the Russian Federation);
  • advertising costs (clause 4 of article 264 of the Tax Code of the Russian Federation);
  • creation costs (clause 4 of article 266 of the Tax Code of the Russian Federation);
  • expenses for the formation of reserves for warranty 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 accounted for according to the standard, which is established by other regulations.

So, for example, in the composition of material costs, losses from shortage and damage during storage and transportation of inventories are taken into account within the limits of the norms natural loss... These norms were approved by the decree of the Government of the Russian Federation of 12.11.2002 No. 814.

Advertising costs: standardized and non-standardized

Advertising costs are the costs of distribution in any way, in any form and using any media, which is addressed to an indefinite circle of persons and is aimed at drawing attention to the advertised object, generating or maintaining interest in it and its promotion on the market (Art. 3 Federal Law of 13.03.2006 No. 38-FZ).

For the purposes of calculating income tax, the Tax Code will subdivide advertising costs into those that are taken into account in the amount of actual amounts, and those that are accepted only according to the standard (standardized costs).

Irregular advertising costs

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

  • expenses for advertising events through the media (including advertisements in print, broadcast on radio and television), information and telecommunication networks, film and video services;
  • expenses for light and other outdoor advertising, including the production of advertising stands and billboards;
  • expenses for participation in exhibitions, fairs, expositions, for window dressing, sales exhibitions, sample rooms and showrooms, as well as for markdowns of 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.

Estimated advertising costs in 2019

Regulated advertising costs include all other advertising costs not listed above, including the costs of purchasing or manufacturing prizes awarded to winners of the draws during mass advertising campaigns.

Limit size of standardized advertising costs

The approved standardized income tax expenses in 2017 are regulated by Chapter 25 of the Tax Code. If the costs of the organization 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 standardized costs are and what standards exist for certain types costs.

Normalized income tax expense 2017

The list of such expenses is scattered throughout the 25th chapter of the Tax Code. When determining the limits, you must also be guided by other regulatory and legal documents. For example, when writing off material costs, the norms for natural loss from transportation or storage of material values ​​are taken into account according to Decree No. 814 of 12.11.02.

Standardized income tax expense includes:

  • Amounts spent by employers on voluntary medical insurance of personnel (clause 16 of article 255) - no more than 6% of total labor costs.
  • Losses during transportation, storage of inventories (sub. 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 NGOs (clause 16 of article 255) - no more than 12% of total labor costs.
  • R&D expenditures (Art. 262).
  • Representation costs (clause 2 of Art. 264) - no more than 4% of the company's expenses for payment for labor for the relevant period (reporting or tax).
  • Interest on borrowings - ruble and foreign exchange rates are set in Art. 269.
  • Normalized advertising costs (clause 4 of Art. 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 the proceeds for the previous tax or current reporting period(on a larger scale).
  • Expenses for the formation of guarantee reserves (Art. 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 in the form of 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 costs - normalized and non-standardized in 2017

Advertising costs, standardized and non-standardized, are, according to Art. 3 of Law No. 38-FZ of 13.03.06, the costs of the enterprise for distribution in any form and in any way, through any means of information 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, taken as expenses according to approved standards, or not standardized, that is, they can be attributed to costs in 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 for mass advertising events - are debited in the amount of not more than 1% of total revenue(clause 4 of article 264).
  • Other types of advertising not named in clause 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.
  • Expenses for outdoor advertising, including lighting, production of billboards and / or stands.
  • Expenses for participation in fair and exhibition events, expositions, including window dressing, demo halls, sample rooms.
  • Production of advertising catalogs and brochures with information about the company itself and the products it sells, the services it provides.

Any enterprise, organization or corporation tries to disseminate as much information as possible to itself. As a rule, this is necessary to increase income and increase profits. Wherein lion's share These costs are incurred in the distribution of printed materials.

The VAT taxation system assumes normalized and non-standardized advertising costs. Placement and composition, as well as the product may vary. Manufacturing promotional items on the internet depends on the taxpayer. Let's consider these expenses from the point of view of taxation in more detail.

Regulated and non-standardized advertising costs, what do they mean?

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

2. Bigboards as well as custom-made special stands.

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

 

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