A sign where to place the group. Accounting for advertising signs as the main means of organization

For the production of a sign, the entrepreneur must allocate certain financial resources, which are his expenses. In this article we will tell you how to correctly capitalize a sign, as well as how to display this information in accounting and tax accounting.

The sequence of actions of the accountant depends on the cost and type of sign. In tax and accounting accounting, different limits are established for calculating depreciation and classifying an object as fixed assets. In accounting, in order to calculate depreciation, the cost of the object must exceed 40,000 rubles, and its service life must be more than 12 months. In tax accounting, in order to classify an object as a fixed asset, its value must exceed 100,000 rubles. and the service life must exceed 12 months. As for the type of signs, they can be informational or advertising.

To talk about the features of displaying costs for signs, let's look at several situations.

Example 1. One-time write-off advertising sign

The Tax Code of the Russian Federation allows entrepreneurs to reduce taxable profit by the amount of advertising expenses at a time and in the period in which they arose. Therefore, if the sign contains other information in addition to the name, location and opening hours, for example, about product quality or prices, then this design is advertising. These costs can be written off in the period in which they arose, and the amount of advertising costs is not standardized.

The company ordered the production of an information sign costing RUB 42,480. (including VAT 6,480 rubles). The order on accounting policy states that the value limit material and production reserves amount to 40,000 rubles. per unit of inventory. Let's assume that the company's activities are subject to VAT, therefore input VAT is not taken into account, but is taken as a deduction. The cost without VAT is 36,000 rubles, which is less than 40,000 rubles. The accountant of this company must record the sign in tax and accounting as an object of material inventories.

To do this you need to make the following wiring:

1. Dt 10 Kt 60 - 36,000 rub. - the sign has been capitalized without VAT;
2. Dt 19 Kt 60 - 6,480 rub. - the amount of input VAT is taken into account;
3. Dt 68 Kt 19 - 6,480 rub. - the amount of VAT accepted for deduction;
4. Dt 44 Kt 10 - 36,000 rub. - after installation, the cost of the sign is written off as enterprise expenses.

The company ordered the production of an information sign costing RUB 122,720. (including VAT RUB 18,720). Since the cost of the sign without VAT is 104,000 rubles, it must be capitalized as fixed assets in accounting and tax accounting. To do this you need to make the following wiring:

1. Dt 08 Kt 60 - 104,000 rub. - the sign has been capitalized without VAT;
2. Dt 19 Kt 60 - 18,720 rub. - input VAT is taken into account;
3. Dt 01 Kt 08 - 104,000 rub. - a sign has been installed;
4. Dt 68 Kt 19 - 18,720 rub. - input VAT is accepted for deduction.

Since this object belongs to the category of fixed assets, depreciation will be charged from the month following its commissioning. The accrual method is straight-line, and since the useful life is 8 years, the accountant will make the following entry every month.

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Accounting for advertising signs as the main means of organization

In accordance with Art. 3 Federal Law “On Advertising”, advertising means information,
distributed in any way, in any form and using any means,
addressed to an indefinite circle of people, aimed at attracting attention to the object of advertising, creating or maintaining interest in it and promoting it on the market.
When advertising themselves and their products, organizations often use signs,
billboards, banners, streamers and other advertising structures that display
name of the organization, telephone number, address, as well as information about goods (works, services),
which she sells. Advertising that is distributed through various
advertising structures, refers to outdoor advertising (Article 19 of the Law “On Advertising”).
In most cases, these advertising structures last for more than one year and are
expensive property.
Please note that the advertising structure (sign, banner, banner, billboard, etc.)
must be placed on the basis of an installation and operation agreement
advertising structure with the owner of real estate (part 5.1, 9, article 19
Law of March 13, 2006 No. 38-FZ). City councils regulate the advertising market
structures in the city and issue permits for their construction with
collection of a state duty from the applicant.
Accounting
For an organization to accept this property (of an advertising nature)
accounting as a fixed asset must simultaneously
the conditions set out in clause 4 of PBU 6/01 are met.
In this case, the organization has the right to establish in its accounting policy a cost limit on
fixed assets. Then assets that meet the criteria of the main
funds, but the cost of which does not exceed the maximum amount, can be reflected in
accounting as part of inventories (paragraph 4, paragraph 5 of PBU 6/01). IN
2016, the specified limit should not exceed 40,000 rubles. for a unit.
Accounting for fixed assets at an enterprise is carried out object by object, i.e. each unit
fixed assets must have their own inventory number. Fixed assets
are taken into account at the original cost of its acquisition, which
consists of the intrinsic value of the fixed asset and additional
expenses associated with its acquisition (clause 8 of PBU 6/01). At original cost
the fixed asset does not include the amount of VAT if the fixed asset is
is used in activities subject to VAT and does not fall under clause 2 of Art. 170
Tax Code of the Russian Federation.
Additional expenses include the amount of state duty,
collected upon registration of an advertising structure with the city council. Sum
state duty for issuing permission to erect advertising
structures relates to non-refundable taxes associated with the acquisition of the object
fixed assets, which, in accordance with clause 8 of PBU 6/01, are recognized as actual
costs associated with the acquisition of fixed assets. In case of payment
state duties before the commissioning of fixed assets, it is included in
the initial cost of the fixed assets (clause 7 of PBU 6/01), otherwise - into other expenses.

In accounting, the annual amount of depreciation of fixed assets can
determined by one of the methods set out in clause 18 of PBU 6/01. Depreciation
accrued from the next month after the commissioning of the fixed asset.
Tax accounting
The cost of an expensive advertising structure can be attributed to the costs of
advertising, and to the costs of acquiring fixed assets. If expenses are possible
belong to several groups, then the order of their accounting is chosen independently and
is enshrined in the accounting policy (clause 4 of article 252 of the Tax Code of the Russian Federation).
Expenses for lighting and other outdoor advertising, including the production of advertising
stands and billboards, etc., the organization can take into account when taxing
profit without establishing a standard (paragraph 3, clause 4, article 264 of the Tax Code of the Russian Federation), recognizing the cost
signs at a time in the amount of actual costs. However, it is safer to write off
the cost of an advertising structure through depreciation - letter from the Ministry of Finance of the Russian Federation dated
14.12.2011 № 03-03-06/1/821.
Property with a term beneficial use more than 12 months and initial
worth more than 100,000 rubles. is recognized as depreciable and is taken into account when
taxation of profits by calculating depreciation (clause 1 of article 256 of the Tax Code of the Russian Federation).
It is necessary to depreciate fixed assets from the next month after commissioning
exploitation. In tax accounting, depreciation methods are used,
provided for in paragraph 1 of Art. 259 of the Tax Code of the Russian Federation. If the property is not recognized as depreciable
in order to tax accounting, then its cost can be included in expenses
at the time of registration.
State duty paid for state registration rights
ownership of real estate is a federal tax for the purposes of
income taxation and can be accounted for as follows:

• be included in the initial cost of the property as an amount
  expenses associated with its acquisition (clause 1 of Article 257 of the Tax Code of the Russian Federation);
• taken into account as part of other expenses related to production and
  implementation, because is a federal tax (clause 1, clause 1, article 264 of the Tax Code of the Russian Federation).

However, at the same time, the organization (due to differences in accounting for the initial
value of the fixed asset) temporary differences appear.
VAT
Paragraph 3, paragraph 1, art. 172 of the Tax Code of the Russian Federation establishes that when acquiring fixed assets
deductions are made in full after these objects are registered. At
In this case, it is necessary to remember that this property (advertising sign) must be
used in activities subject to VAT.
Since 2015, VAT deductions on standardized advertising expenses are reflected in full
(paragraph 2, clause 7, article 171 of the Tax Code of the Russian Federation has lost force).
Documentary confirmation
Acceptance for accounting of an advertising structure as a fixed asset is formalized
act of acceptance and transfer of fixed assets according to form No. OS-1. At the same time, the organization
has the right to draw up an act in any form in compliance with the required details
(Part 2 of Article 9 of Law No. 402-FZ).
Step-by-step instructions in the 1C: Accounting 8 program (rev. 3.0)

The role of advertising can hardly be overestimated. No matter how competitive a product is, if you don’t promote it, it will mostly remain unsold. Therefore, even in these difficult times, companies and entrepreneurs are trying not to save much on advertising their goods, works and services.

We propose to take a kind of excursion into the world of advertising costs, after which our readers will probably not have even one tiny question left on this topic.

What advertising does not admit

To correctly classify certain expenses as advertising, let’s separate the wheat from the chaff at the very beginning. In other words, we will give the most common examples of what is often mistaken for advertising, but in fact is not an advertisement.

1. Information the publication of which is required by law or business customs. This includes, in particular, information about the company name and legal form of the company, the address and its operating hours, usually posted on information signs next to the entrance to the premises clause 2, part 2, art. 2 of the Law of March 13, 2006 No. 38-FZ (hereinafter referred to as the Law on Advertising); ; clause 1 art. 9 of the Law of 02/07/92 No. 2300-1; Letter of the FAS dated November 28, 2013 No. AK/47658/13 (clause 2) (hereinafter referred to as the Letter of the FAS).

Under OSNO, the costs of producing and placing such a sign are taken into account as other subp. 49 clause 1 art. 264 Tax Code of the Russian Federation.

2. Some types of external structures, namely:

• photographs and other images of any goods placed on the facade of the store without distinctive features(for example, fruit, beer barrel or mug, clothes) Letter from FAS (clause 1). Such images do not serve the purpose of promoting a specific product on the market. clause 1 art. 3 of the Law on Advertising;
• signs (regardless of the manner of their execution - volumetric letters, light box, roof installation, etc.) with the name or commercial designation of the company, indicating the profile of its activities (for example, “Pharmacy”, “Restaurant”) or with a list of goods and services offered (for example, “Products”, "Furniture") placed on the building in which the company is located Letter from FAS (clause 2); clause 1 of the Resolution of the Plenum of the Supreme Arbitration Court dated 08.10.2012 No. 58. Such signs are designed to inform the consumer about the location of a particular organization.

• installed on gas station territory or on its own access roads there are light displays, boards, steles and other technical means on which the type and brand of gasoline, its price, etc. are indicated. Letter from FAS (clause 3); Resolution of the Presidium of the Supreme Arbitration Court of October 20, 2011 No. 7517/11 By placing such designs, the seller thereby fulfills his obligation to provide the consumer with the necessary and reliable information about the goods (work, service x) clause 1 art. 10 of the Law of 02/07/92 No. 2300-1.

If the cost of the above-mentioned external structures exceeds 40,000 rubles, and their useful life is 12 months or more, then the costs for them are taken into account in the costs of purchasing depreciable property. Art. 256 Tax Code of the Russian Federation.

3. Postal sending out promotional materials(booklets, leaflets) to specific addresses indicating the names or f. And. O. recipient clause 1 art. 3 of the Law on Advertising;. The cost of mailing is written off as expenses for postal services and subp. 25 clause 1 art. 264 Tax Code of the Russian Federation.

4. Accommodation by own transport(for example, using stickers) decals, indicating its affiliation with specific organizations or individual entrepreneurs Part 4 Art. 20 of the Law on Advertising. Such marks include the name of the company, its logo or trademark Letter of the Federal Antimonopoly Service dated December 2, 2011 No. AK/44977, as well as address, contact numbers and email. This is exactly how it was explained to us at one time in the capital Office of the FAS Russia (see,). The costs of applying any inscriptions and images to the car can be taken into account in full as other expenses. subp. 49 clause 1 art. 264 Tax Code of the Russian Federation.

As for the “income-expense” simplifications, they can write off some of the mentioned costs as expenses for the purchase of an operating system, expenses for postal services or material expenses. subp. 1, sub. 5, sub. 18 clause 1 art. 346.16 Tax Code of the Russian Federation. But due to the closed list of expenses, they will not be able to take into account part of the costs (for example, for the production of an information sign or for placing self-promotion on a car).

What advertising expenses can be fully taken into account?

Both under the general taxation regime and under the “income-expenditure” simplified tax system can be taken into account as part of advertising expenses actual costs clause 4 art. 264, sub. 20 clause 1, clause 2 art. 346.16 Tax Code of the Russian Federation:

• for advertising in the media, on the Internet, during film and video services(for example, showing a commercial before showing a film in a cinema). There is one important point here. According to the Law, the placement of advertising text in non-advertising print media must be accompanied by the marks “Advertising” or “Advertising” Art. 16 of the Law on Advertising. And the Ministry of Finance believes that if there are no specified marks next to such text, then the costs of publishing advertising I can't take into account Letter of the Ministry of Finance dated June 15, 2011 No. 03-03-06/2/94;

• for illuminated and other outdoor advertising(including on electronic displays, banners, public transport stops, on the roofs and walls of buildings, on balloons and aerostats), including the production of advertising stands and billboards;
• to participate in exhibitions, fairs, expositions;
• for the design of shop windows, sales exhibitions, sample rooms and showrooms, as well as for the markdown of goods exhibited there;
• for the production of advertising brochures, catalogues, leaflets, flyers and other printed products and Letter of the Ministry of Finance dated October 20, 2011 No. 03-03-06/2/157.

Those Russian companies that have foreign participants need to look into the international agreement of the Russian Federation with the corresponding country on the avoidance of double taxation. Perhaps there is a provision there that allows you to take into account in full expenses for any advertising. For example, this can be done by our organizations, which have German residents among their founders, regardless of their share of participation. clause 3 of the Protocol to the Agreement of May 29, 1996 between the Russian Federation and the Federal Republic of Germany on the avoidance of double taxation in relation to taxes on income and property; Letter of the Ministry of Finance dated March 5, 2014 No. 03-08-RZ/9491.

Standardized advertising expenses

These include all other advertising expenses that were not mentioned above, in other words, the list of regulated expenses is open. They are taken into account in an amount not exceeding the standard - 1% of revenue(excluding VAT) from sales for the reporting (tax) period in which these expenses were incurred clause 4 art. 264 Tax Code of the Russian Federation.

Thus, non-operating income, for example interest received under loan agreements, is not included in income for the purposes of the advertising standard. clause 6 art. 250 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated April 21, 2014 No. 03-03-06/1/18216.

Here are some examples of standardized costs:

• for the production or purchase of prizes for advertising campaigns clause 4 art. 264 Tax Code of the Russian Federation;
• to send advertising SMS messages Letter of the Ministry of Finance dated October 28, 2013 No. 03-03-06/1/45479;
• for priority display of goods for the purpose of their promotion Letter of the Ministry of Finance dated March 18, 2014 No. 03-03-06/1/11641;
• for advertising on transport and in the meter Letter of the Ministry of Finance dated October 16, 2008 No. 03-03-06/1/588;
• for displaying commercials on indoor television panels Letter of the Ministry of Finance dated May 17, 2013 No. 03-03-06/1/17267;
• for direct mailing of advertising materials without indicating a full name. And. O. specific recipients Letter of the Ministry of Finance dated July 4, 2013 No. 03-03-06/1/25596.

Simplificationists normalize advertising costs based on paid revenue and subp. 20 clause 1, clause 2 art. 346.16, paragraph 1 of Art. 346.17 Tax Code of the Russian Federation.

If revenue increases during the year, the size of the “advertising” standard increases accordingly. Therefore, advertising costs incurred in January and not included in the expenses according to the standard for the first quarter can be taken into account in the expenses of the following reporting periods of the current year or at the end of the year.

On next year expenses not recognized at the end of the year are not carried forward.

/ condition / In the first quarter of 2015, the company spent 120,000 rubles on placing its advertising in the metro. Other advertising expenses in this year did not have.

/ solution / Let's see what amount of expenses can be recognized and what cannot.

An amount equal to 47,000 rubles cannot be taken into account in advertising expenses at all.

For simplified people who last year received an advance from the buyer, and this year were forced to return this advance, the limit on sales proceeds for the previous year for the purposes of the “advertising” standard no need to recalculate. They must reduce sales revenues for the current year by the returned advance amount. Letter of the Ministry of Finance dated February 11, 2015 No. 03-11-06/2/5832.

When advertising expenses are recognized

Let's first look at how the costs of acquiring or producing property, which is inherently main means(for example, dear billboards or stands) or intangible asset(for example, video and audio clips and) clause 1 art. 256 Tax Code of the Russian Federation, however, is used for advertising purposes.

On the one hand, the Tax Code allows taxpayers to determine for themselves which group to include costs that can simultaneously be assigned to several expense groups. clause 4 art. 252 Tax Code of the Russian Federation. However, the Ministry of Finance insists that general regime companies should take into account only depreciation charges for fixed assets and intangible assets in advertising expenses Letters of the Ministry of Finance dated March 23, 2015 No. 03-03-06/1/15750, dated March 26, 2012 No. 03-03-06/1/157.

But some courts recognize the right of organizations to write off such costs (in particular, for the production of advertising stands) as a lump sum. Resolution of the Federal Antimonopoly Service of the Moscow Region dated August 28, 2013 No. A40-44613/12-107-237; 9 AAS dated October 17, 2011 No. 09AP-25362/2011-AK. The main argument of the courts is this: since the controversial advertising structures are not used by the taxpayer as means of labor in the production of goods, performance of work or provision of services, or for the management of an organization, this means that they should not be classified as depreciable property (as part of fixed assets) clause 1 art. 257 Tax Code of the Russian Federation. However, a one-time write-off of expenses for depreciable property will definitely cause claims from tax authorities.

Simplificationists can take into account paid expenses for depreciable “advertising” property in the amount of its original cost in quarterly equal shares throughout the year clause 3 art. 346.16; subp. 4 p. 2 tbsp. 346.17 Tax Code of the Russian Federation:

• in relation to the OS - after putting it into operation;
• in relation to intangible assets - from the moment they are accepted for accounting.

"Advertising" VAT

Let’s say right away that simplified input VAT is taken into account in full as an independent expense. subp. 8 clause 1 art. 346.16 Tax Code of the Russian Federation.

In general, input tax on advertising expenses, including normalized ones, is fully deductible after receiving invoices from the supplier in para. 1 clause 7 art. 171 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 06/02/2014 No. 03-07-15/26407. Regarding VAT calculation when distributing promotional products for free, then it all depends on whether such products themselves are goods that, if desired, could be sold clause 3 art. 38 Tax Code of the Russian Federation, or not.

SITUATION 1. Promotional items distributed are goods(for example, T-shirts, pens, toys, notepads, mugs), the price of which is about subp. 25 clause 3 art. 149 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated October 23, 2014 No. 03-07-11/53626, dated July 16, 2012 No. 03-07-07/64:

• <или>more than 100 rub. per piece including VAT - then VAT must be charged on the cost of the distributed products;
• <или>100 rub. and less including VAT - in this case there is no need to charge tax. Input VAT on such promotional products is taken into account in its cost. In this case, it is necessary to keep separate records of input tax, since there is a transaction that is not subject to VAT clause 4 art. 149 Tax Code of the Russian Federation.

SITUATION 2. The promotional items being distributed are not goods.(for example, catalogues, brochures, booklets, leaflets). Then there is no need to charge VAT on its cost. Input tax on such products is not deductible and is taken into account in its cost and Letter of the Ministry of Finance dated December 19, 2014 No. 03-03-06/1/65952; clause 12 of the Resolution of the Plenum of the Supreme Arbitration Court of May 30, 2014 No. 33. And again, it is necessary to keep separate records of input tax and clause 4 art. 149 Tax Code of the Russian Federation.

If advertising services were purchased from foreign company which does not operate in the Russian Federation and is not registered with us, then in this case the Russian purchasing company must: tax agent . Such costs are not standardized and can be included in expenses in full in the reporting period to which they relate. pp. 9, 20 PBU 10/99.

How long should you store promotional materials?

According to the Advertising Law, advertisers must store advertising materials and their copies, as well as contracts for the production, placement and distribution of advertising for 1 year Art. 12 of the Law on Advertising:

• <или>from the day the advertisement was distributed;
• <или>from the date of expiration of such agreements.

Violation of the one-year storage period for advertising materials and relevant agreements is fraught with a fine from the antimonopoly authority. Articles 19.31, 23.48 of the Code of Administrative Offenses of the Russian Federation:

• for an organization - from 20,000 to 200,000 rubles;
• for its manager (entrepreneur) - from 2,000 to 10,000 rubles.

However, for the purpose of supporting advertising costs, advertising materials must be stored least within 4 years after the end of the year to which specific costs relate subp. 8 clause 1 art. 23 Tax Code of the Russian Federation. Otherwise, there is a risk that tax authorities will deduct such expenses during an audit, citing the lack of supporting documents.

In conclusion, we want to mention this. It happens that tax authorities, when auditing, exclude from expenses the costs of advertising in which trademarks appear that belong to persons other than the advertiser himself. For example, a wholesale supplier advertises the products it sells of a certain brand.

From the side of the Federal Tax Service, it is argued as follows. In the absence of a license agreement with the copyright holder for the use of it trademark the costs of such advertising are not economically justified. After all, they are incurred in the interests of the manufacturer of the advertised goods and other persons who may sell similar goods.

However, the courts in this case support the taxpayer in Resolution of the Federal Antimonopoly Service of North Kazakhstan Region dated April 24, 2014 No. A32-25191/2012; FAS MO dated December 4, 2012 No. A40-36365/12-115-172, justifying his position as follows. Firstly, the presence of a licensing agreement is not a necessary condition for accounting for advertising costs, and secondly, advertising is aimed at moving goods to the end consumer, which means that its costs are directly related to the activities of the advertiser.

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