Signboard accounting services. Accounting for advertising signage as the main tool of the organization

For the production of a sign, an 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, a different limit is set for calculating depreciation and classifying an object as fixed assets. In accounting, in order to calculate depreciation, the cost of an object must exceed 40,000 rubles, and its service life is more than 12 months. In tax accounting, in order to attribute an object to fixed assets, its value must exceed 100,000 rubles. and the service life should exceed 12 months. As for the type of signs, they are informational and advertising.

To talk about the features of displaying the costs of signboards, we will consider several situations.

Example 1. One-time write-off of the cost of an 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 arise. Therefore, if in addition to the name, location and work schedule, the sign contains other information, for example, about the quality of products or prices, then this design is advertising. You can write off these costs in the period when they arose, and the amount of advertising costs is not standardized.

The company ordered the production of an information sign worth 42,480 rubles. (including VAT 6,480 rubles). The accounting policy mandate states that the value limit material production reserves is up to 40,000 rubles. per unit of inventory. Suppose that the company's activities are subject to VAT, therefore, input VAT is not taken into account, but is deducted. The cost without VAT is 36,000 rubles, which is less than 40,000 rubles. The accountant of this company must capitalize the sign in tax and accounting as an object of inventories.

To do this, you need to make the following postings:

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

The company ordered the production of an information sign worth 122,720 rubles. (including VAT 18 720 rubles). Since the cost of the sign excluding VAT is 104,000 rubles, then in accounting and tax accounting it must be capitalized as fixed assets. To do this, you need to make the following postings:

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

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

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Accounting for advertising signage as the main tool of the organization

In accordance with Art. 3 of the Federal Law "On Advertising" advertising means information
distributed by any means, in any form and using any means,
addressed to an indefinite circle of persons, aimed at drawing attention to the advertised object, generating or maintaining interest in it and promoting it on the market.
When advertising themselves and their own products, organizations often use signs that
billboards, banners, streamers and other advertising structures that display
name of the organization, phone 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 (Art. 19 of the Law "On Advertising").
In most cases, these advertising structures last more than one year and are
expensive property.
It should be noted that the advertising structure (sign, banner, banner, billboard, etc.)
must be placed on the basis of an installation and operation contract
advertising structure with the owner of real estate (parts 5.1, 9, article 19
Law of 13.03.2006 No. 38-FZ). City councils regulate the advertising market
structures in the city and issue permits for their construction with
levying a state fee from the applicant.
Accounting
For the organization to accept this property (of an advertising nature) to
accounting as a fixed asset at the same time must
the conditions set forth in clause 4 of PBU 6/01 are met.
In this case, the organization has the right to establish in the accounting policy a cost limit for
fixed assets. Then the 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, clause 5 PBU 6/01). V
2016 the specified limit should not exceed 40,000 rubles. for a unit.
The accounting of fixed assets at the enterprise is carried out on an object-by-object basis, i.e. each unit
fixed assets must have its own inventory number. Fixed assets
accepted for accounting at the initial cost of its acquisition, which
consists of the intrinsic value of the fixed asset and additional
costs associated with its acquisition (clause 8 PBU 6/01). The original cost
the fixed asset does not include the amount of VAT if the object of fixed assets
is used in activities subject to VAT and is not subject to paragraph 2 of Art. 170
Tax Code of the Russian Federation.
Additional costs include the amount of the state fee,
charged when registering an advertising structure in the city council. Sum
state fees for issuing permission for the construction of advertising
constructions are non-refundable taxes associated with the acquisition of the property
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 duty prior to the commissioning of fixed assets, it is included in
the initial cost of fixed assets (clause 7 of PBU 6/01), otherwise - in other expenses.

In accounting, the annual amount of depreciation of fixed assets can
be determined by one of the methods set forth 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 cost of
advertising, and to the cost of purchasing fixed assets. If costs can
attributed to several groups, then the order of their accounting is chosen independently and
fixed in the accounting policy (clause 4 of article 252 of the Tax Code of the Russian Federation).
Expenses for light and other outdoor advertising, including the production of advertising
stands and billboards, etc., the organization can take into account when taxing
profit without setting a standard (paragraph 3, clause 4 of article 264 of the Tax Code of the Russian Federation), recognizing the cost
signboards at a time in the amount of actual costs. However, it is safer to write off
the cost of an advertising structure through depreciation - a letter from the Ministry of Finance of the Russian Federation from
14.12.2011 № 03-03-06/1/821.
Property with a useful life of more than 12 months and the original
worth more than 100,000 rubles. recognized as amortizable and accounted for at
taxation of profits by calculating depreciation (clause 1 of Art. 256 of the Tax Code of the Russian Federation).
It is necessary to depreciate fixed assets from the next month after entering into
operation. 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 the costs
lump sum upon acceptance for accounting.
State fee paid for state registration rights
property ownership is a federal levy for the purpose of
taxation of profits and can be accounted for as follows:

• 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);
• is accounted for as part of other production-related costs and
  implementation, since is a federal tax (subparagraph 1 of paragraph 1 of 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
fixed asset value), temporary differences appear.
VAT
Paragraph 3, clause 1 of Art. 172 of the Tax Code of the Russian Federation established that when purchasing fixed assets
deductions are made in full after the registration of these objects. At
it must be remembered that this property (advertising sign) must be
used in activities subject to VAT.
Since 2015, VAT deductions for standardized advertising costs are reflected in full
(Paragraph 2, clause 7, article 171 of the Tax Code of the Russian Federation has ceased to be in force).
Documentary confirmation
Acceptance of an advertising structure as a fixed asset is drawn up
the act of acceptance and transfer of fixed assets in the 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 mandatory details
(part 2 of article 9 of Law No. 402-FZ).
Step-by-step instructions in 1C: Accounting 8 (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 unrealized. Therefore, even in these difficult times, companies and entrepreneurs are trying not to economize much on advertising their goods, works and services.

We propose to take a kind of excursion into the world of advertising expenses, after which our readers will surely not have a single even tiny question on this topic.

What is not recognized by advertising

For the correct attribution of certain expenses to 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 placement of which is required by law or business customs. This includes, in particular, data on the company name and organizational and legal form of the company, on the address and on the mode of its operation, usually posted on information plates next to the entrance to the premises p. 2 h. 2 tbsp. 2 of the Law of 13.03.2006 No. 38-FZ (hereinafter - the Law on Advertising); ; clause 1 of Art. 9 of the Law dated 07.02.92 No. 2300-1; Letter of the FAS dated November 28, 2013 No. AK / 47658/13 (clause 2) (hereinafter - the Letter of the FAS).

With OSNO, the costs of manufacturing and placing such a plate are taken into account as other sub. 49 p. 1 of art. 264 of the Tax Code of the Russian Federation.

2. Some species outdoor structures, namely:

• photographs and other images of any goods placed on the storefront without distinctive features (for example, fruits, a beer barrel or mug, clothes) FAS letter (p. 1)... Such images do not pursue the goal of promoting a specific product on the market. clause 1 of Art. 3 Advertising Laws;
• 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 proposed goods and services (for example, "Products", "Furniture") located on the building in which the company is located FAS letter (p. 2); Clause 1 of the Resolution of the Plenum of the Supreme Arbitration Court of 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, light boards, boards, steles and other technical means, which indicate the type and brand of gasoline, its price, etc. FAS letter (p. 3); Resolution of the Presidium of the Supreme Arbitration Court dated 20.10.2011 No. 7517/11 By placing such structures, the seller thereby fulfills his duty to provide the consumer with the necessary and reliable information about the goods (work, service x) clause 1 of Art. 10 of the Law of 07.02.92 No. 2300-1.

If the cost of the 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 by the general practitioners in the costs of acquiring depreciable property. Art. 256 of the Tax Code of the Russian Federation.

3. Postal distribution of promotional materials(booklets, leaflets) to specific addresses indicating the names or f. and. O. recipient th clause 1 of Art. 3 of the Law on Advertising;. The cost of mailing is deducted as the cost of postage and sub. 25 p. 1 of Art. 264 of the Tax Code of the Russian Federation.

4. Accommodation on your own transport(for example, using stickers) decals, indicating its belonging to specific organizations or individual entrepreneurs h. 4 tbsp. 20 of the Advertising Law... These marks include the name of the company, its logo or trademark. FAS letter dated 02.12.2011 No. AK / 44977, as well as address, contact numbers and email. This is exactly how we were once explained in the Moscow Office of the FAS Russia (see,). The cost of applying any inscriptions and images to the car in full can be taken into account in other expenses x sub. 49 p. 1 of art. 264 of the Tax Code of the Russian Federation.

With regard to the "income-expenditure" simplified, then some of the mentioned costs they can write off as expenses for the acquisition of fixed assets, expenses for postal services or material expenses. sub. 1, sub. 5, sub. 18 p. 1 of art. 346.16 of the 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 plate or for the placement of self-advertising on a car).

What advertising costs can be taken into account in full

Both under the general taxation regime, and under the "income and expenditure" simplified taxation system, it can be taken into account as part of advertising expenses actual costs paragraph 4 of Art. 264, sub. 20 p. 1, p. 2, art. 346.16 of the Tax Code of the Russian Federation:

• for advertising in the media, on the Internet, in film and video services(for example, demonstration of a commercial before showing a movie in a cinema). There is one important point here. According to the Law, the placement of advertising text in print media of a non-advertising orientation must be accompanied by the notes "Advertising" or "As advertising" Art. 16 of the Advertising Law... And the Ministry of Finance believes that if there are no specified marks next to such text, then the costs of advertising publication I cannot 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 boards, banners, public transport stops, on roofs and walls of buildings, on balloons and balloons), including the manufacture of advertising stands and billboards;
• to participate in exhibitions, fairs, expositions;
• for window dressing, sales exhibitions, sample rooms and showrooms, as well as markdowns for the goods exhibited there;
• for the production of advertising brochures, catalogs, leaflets, flyers and other printing products and Letter of the Ministry of Finance dated 20.10.2011 No. 03-03-06 / 2/157.

Those Russian firms that have foreign participants need to look into the international agreement of the Russian Federation with the relevant country on the avoidance of double taxation. Perhaps there is a provision for taking into account in in full expenses for any advertisement. For example, this can be done by our organizations, which have residents of Germany among the founders, regardless of their share. 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 with respect to taxes on income and property; Letter of the Ministry of Finance dated 05.03.2014 No. 03-08-RZ / 9491.

Normalized advertising costs

These include all other advertising costs that have not been named above, in other words, the list of standardized costs is open. They are accounted for 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 paragraph 4 of Art. 264 of the Tax Code of the Russian Federation.

Thus, non-operating income, such as interest earned under loan agreements, is not included in income for the purposes of the advertising standard. clause 6 of 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 paragraph 4 of Art. 264 of the Tax Code of the Russian Federation;
• to send advertising SMS messages Letter of the Ministry of Finance dated 28.10.2013 No. 03-03-06 / 1/45479;
• for priority display of goods in order to promote them Letter of the Ministry of Finance dated 18.03.2014 No. 03-03-06 / 1/11641;
• for advertising on transport and per meter Letter of the Ministry of Finance dated 16.10.2008 No. 03-03-06 / 1/588;
• for the demonstration of commercials on television panels inside the premises Letter of the Ministry of Finance dated 17.05.2013 No. 03-03-06 / 1/17267;
• to the mailing address distribution of advertising materials without specifying f. and. O. specific recipients Letter of the Ministry of Finance dated 04.07.2013 No. 03-03-06 / 1/25596.

Simpliers normalize advertising costs based on paid proceeds and sub. 20 p. 1, p. 2, art. 346.16, clause 1 of Art. 346.17 of the Tax Code of the Russian Federation.

If the revenue increases during the year, the size of the "advertising" standard also increases. Therefore, advertising costs incurred in January and not included in the expenditures according to the first quarter standard can be taken into account in the expenditures of the next reporting periods of the current year or at the end of the year.

Expenses not recognized at the end of the year are not carried forward to the next year.

/ condition / In the first quarter of 2015, the company spent 120,000 rubles on placing its advertisements in the metro. There were no other advertising expenses in the current year.

/ solution / Let's see how much expenses can be recognized and what not.

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

To the simpliers who received an advance from the buyer last year, and this year were forced to return this advance, the limit of proceeds from sales for the last year for the purposes of the "advertising" standard no need to recount. They must reduce the proceeds from the sale in the current year by the returned amount of the advance. Letter of the Ministry of Finance dated 11.02.2015 No. 03-11-06 / 2/5832.

Moment of recognition of advertising costs

Let's first take a look at how the costs of acquiring or manufacturing property are taken into account, which in its essence is the main vehicle(such as expensive billboards or stands) or intangible asset(for example, video and audio clip and) clause 1 of Art. 256 of the Tax Code of the Russian Federation however is used for advertising purposes.

On the one hand, the Tax Code allows taxpayers to determine by themselves which group to include costs that can be simultaneously attributed to several groups of costs in paragraph 4 of Art. 252 of the Tax Code of the Russian Federation... However, the Ministry of Finance insists that general operating companies should take into account only depreciation deductions for fixed assets and intangible assets in advertising costs. Letters of the Ministry of Finance dated 23.03.2015 No. 03-03-06 / 1/15750, dated 26.03.2012 No. 03-03-06 / 1/157.

But some courts recognize that organizations have the right to write off such costs (in particular, for the production of advertising stands) at a time Resolutions of the FAS MO dated 28.08.2013 No. А40-44613 / 12-107-237; 9 ААС dated 17.10.2011 No. 09AP-25362/2011-AK... The main argument of the courts is this: since controversial advertising structures are not used by the taxpayer as a means of labor in the production of goods, the performance of work or the provision of services, or for the management of an organization, it means that they should not be classified as depreciable property (as part of fixed assets) clause 1 of Art. 257 of the Tax Code of the Russian Federation... However, a one-time write-off of expenses on depreciable property will definitely raise claims from the tax authorities.

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

• in relation to the OS - after putting it into operation;
• in relation to intangible assets - from the moment of their acceptance for accounting.

"Advertising" VAT

We must say right away that the simplified input VAT in the full amount is taken into account as an independent expense. sub. 8 p. 1 art. 346.16 of the Tax Code of the Russian Federation.

General-purpose admission tax on advertising expenses, including standardized ones, are deducted in whole after receipt of invoices from the supplier in par. 1 p. 7 art. 171 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 02.06.2014 No. 03-07-15 / 26407... With regard to the calculation of VAT with a free distribution of promotional products, then it all depends on whether such a product itself is a commodity that, if desired, could be sold clause 3 of Art. 38 of the Tax Code of the Russian Federation, or not.

SITUATION 1. Advertising handed out is a product(for example, T-shirts, pens, toys, notebooks, mugs), the price of which is about sub. 25 p. 3 art. 149 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance dated 23.10.2014 No. 03-07-11 / 53626, dated 16.07.2012 No. 03-07-07 / 64:

• <или>more than 100 rubles. per piece, including VAT - then VAT must be charged on the cost of the distributed products;
• <или>RUB 100 and less, including VAT - in this case, the tax does not need to be charged. Input VAT on such promotional items is included in its value. In this case, it is necessary to keep separate accounting of the input tax, since there is an operation that is not subject to VAT. paragraph 4 of Art. 149 of the Tax Code of the Russian Federation.

SITUATION 2. The distributed advertising materials are not goods.(for example, catalogs, brochures, booklets, leaflets). Then there is no need to charge VAT on its cost. Input tax on such products is not accepted for deduction and is taken into account in its value and Letter of the Ministry of Finance dated 19.12.2014 No. 03-03-06 / 1/65952; Clause 12 of the Resolution of the Plenum of the Supreme Arbitration Court dated 05/30/2014 No. 33... And again, you need to keep separate records of the input tax a paragraph 4 of Art. 149 of the Tax Code of the Russian Federation.

If advertising services were purchased from a foreign company that does not operate in the Russian Federation and is not registered with us, then in this case the Russian buying company must both tax agent . Such costs are not standardized and can be included in costs in full, including reporting period to which they belong i nn. 9, 20 PBU 10/99.

How long do you need to store promotional materials

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

• <или>from the day the advertisement was disseminated;
• <или>from the date of expiry of such agreements.

Violation of the one-year storage period for advertising materials and relevant contracts 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 head (entrepreneur) - from 2,000 to 10,000 rubles.

However, for the purposes of confirming advertising costs, promotional materials must be stored least for 4 years after the end of the year in which the specific costs relate sub. 8 p. 1 art. 23 of the Tax Code of the Russian Federation... Otherwise, there is a risk that the tax authorities will withdraw such expenses during the audit, citing the lack of supporting documents.

In conclusion, we want to mention the following. It happens that the tax authorities, when checking, remove from the expenses the costs of advertising, which include trademarks belonging to persons other than the advertiser itself. For example, a wholesale supplier advertises a specific brand of products that it sells.

The IFTS argues this as follows. In the absence of a license agreement with the copyright holder for the use of his 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 Resolutions of the Federal Antimonopoly Service of the North-Kazakhstan Region dated 04.24.2014 No. А32-25191 / 2012; FAS MO dated 04.12.2012 No. А40-36365 / 12-115-172, substantiating their position as follows. Firstly, the presence of a license agreement is not a prerequisite for accounting for advertising costs, and secondly, advertising is aimed at the movement of goods to the end consumer, which means that the costs for it are directly related to the activities of the advertiser.