Expenses for gifts to partners. Accounting for expenses for gifts to contractors. New Year's gifts to clients and partners: cost accounting

Publication

A professional marketer knows that customers need to be “pampered” with gifts all year round, introducing more and more promotions and events, thereby encouraging customers to purchase goods or services from his company. As a rule, an organization transfers a certain product to clients as a reward for the latter using services or acquiring valuables by concluding a purchase and sale agreement for a set amount.

It is advisable to divide gifts into three groups: up to 100 rubles. per unit, from 100 to 3,000 rubles. per unit and over 3,000 rubles. for a unit. When determining the price of a gift, one should proceed from whether similar goods are sold by the organization. If they are, then the difference between the selling price of gifts and the selling price of similar goods should not exceed 20%. Otherwise, there is a risk of additional VAT charges if the transfer of gifts is recognized as the sale of goods at prices that do not correspond to market prices.

This risk can be mitigated even if the price of the gift is determined to be more than 20% lower than the selling price of similar goods. It is advisable to justify such a reduction, for example, by the loss of quality of the transferred goods, seasonal fluctuations in demand for such goods, the organization’s marketing policy - entering new markets and promoting new products. The reason for distributing gifts should be stated in the manager’s order.

Gifts up to 100 rub. for a unit. First of all, among the tax obligations there is value added tax. At first glance, one can refer to sub. 25 clause 3 art. 149 of the Tax Code of the Russian Federation, which states that the transfer of goods (work, services) for advertising purposes, the cost of acquisition (creation) of which does not exceed 100 rubles, is not subject to taxation.

However, if gifts are given to employees of a partner enterprise, then such actions can hardly be characterized as advertising, because partners do not belong to an indefinite circle of advertising consumers, and employees are not clients in order to encourage them to buy any goods (works, services) for gifts or other counter actions. In addition, the product being sold may be a product of joint production with the organization receiving gifts.

Accordingly, the norms sub. 25 clause 3 art. 149 of the Tax Code of the Russian Federation, which allows not to charge VAT on the transfer of goods worth no more than 100 rubles. for advertising purposes, do not apply to the taxpayer.

In the current situation, it is also impossible to recognize gifts as additional remuneration, since the partner’s employees are not related to the donor by labor relations. Therefore, employees can only receive gifts as additional remuneration for performing official duties from their direct employer.

Another option for qualifying the transfer of gifts to partners (their employees) is the gratuitous transfer of property. This is a taxable operation in which the tax base is determined according to the rules of Art. 154 of the Tax Code of the Russian Federation based on the market value of gifts transferred to partners. The date for determining the VAT base is the moment of delivery of gifts to partners, i.e. the date of their gratuitous transfer.

Tax deduction if the conditions of Art. 171, 172 of the Tax Code of the Russian Federation, the taxpayer has the right to apply immediately after their acquisition.

Expenses for purchasing gifts for clients can be considered advertising if their market value does not exceed 100 rubles, especially if the gift contains information about the donor organization.

If this limit is exceeded, the free transfer of souvenirs and gifts with the company logo for advertising purposes cannot be considered as gratuitous (resolutions of the Federal Antimonopoly Service of the Moscow Region dated 03/09/10 No. KA-A40/1941-10, 06/22/09 No. KA-A40/5426-09 , 02.26.09 No. KA-A40/727-09).

However, the letter of the Ministry of Finance of Russia dated October 25, 2010 No. 03-07-11/424 states that the transfer for advertising purposes of catalogs containing information about goods sold is subject to VAT in the generally established manner. Thus, certain tax risks arise.

Gifts from 100 rub. up to 3,000 rub. for a unit. Let's consider the option when the buyer is given a discount on a product that is accompanied by a gift with a value corresponding to the amount of the discount on the purchase of the main product. In this case, in fact, not two different goods are sold, but one set of two goods, the selling price of which will consist of the price of the main product with the discount provided and the price of the gift. Accordingly, the client receives a very real gift, and the organization charges taxes on the sale of both the main product and the gift. With such pricing, the gift is considered sold, and its name itself is very arbitrary. The discount provided is quite real, so you need to be prepared to justify it, which can be done if the price of the gift is taken into account in the selling price of goods purchased for money.

Example 1

A retail trade organization is engaged in the sale of non-food products (clothing). On the eve of the summer season, winter jackets, coats, sweaters, etc. remained on the shelves and warehouses, i.e., goods that need to be sold, since it is necessary to free up retail space for new goods. For this purpose, a promotion is being held: when buying a coat, you get a sweater as a gift. The book value of goods is 5,000 rubles. and 500 rub. accordingly, the sale price of the coat is 7,080 rubles. (including VAT 1,080 rubles), sweaters – 708 rubles. (including VAT 108 rubles).

Let’s assume that during the promotion period 30 coats and the same number of sweaters were sold. According to the marketing policy, in order to increase sales during the promotion period, a discount of 10% (RUB 708) is set on coats. Thus, the selling price of the coat will be 6,372 rubles. (including VAT 972 rub.). Sweaters are “sold” without a discount at the sales price (RUB 708).

The buyer's receipt reflects the total cost of the set, 7,080 rubles, which in accounting consists of the selling price of the coat (6,372 rubles) and the sweater (708 rubles). The total amount of proceeds from the sale of 30 coats and the accompanying sweaters is 212,400 rubles. (including VAT RUB 32,400).

The following accounting entries will be made in the organization's accounting:

Dt sch. 50 “Cashier”, K-t account. 90-1 “Revenue” 212,400 rub.

Proceeds came from the sale of coats and sweaters;

Dt sch. 90-3 “Value added tax”, Set of accounts. 68 “Calculations for taxes and fees”, subaccount. “VAT” 32,400 rub.

VAT is charged on the sale of coats and sweaters;

Dt sch. 90-2 “Cost of sales”, Set of accounts. 41-1 “Goods”, subaccount. “Goods in warehouses” RUB 150,000. (RUB 5,000 x 30 pcs.)

The cost of the coat has been written off;

Dt sch. 90-2 “Cost of sales”, Set of accounts. 41-1 “Goods in warehouses” RUB 15,000. (500 rub. x 30 pcs.)

The cost of sweaters has been written off;

Dt sch. 90-9 “Profit/loss from sales”, Set of accounts. 99 “Profits and losses” 15,000 rub. (212,000 – 32,400 – 150,000 – 15,000)

The profit from the sale is reflected.

If an organization, when purchasing several goods, offers approximately the same product as a gift, then in this case it is impossible to reduce the price of the gift at the expense of the product, since they are comparable. Otherwise, the discount will exceed the 20% threshold, within which the organization can vary prices without much tax risk.

Example 2

Let's assume that the same retail organization (mono-brand store) is running a promotion in which when you buy two shirts, the third one is given free. The selling price of one shirt is 590 rubles. (including VAT 90 rubles), cost – 250 rubles. During the campaign, 90 shirts were sold according to the developed scheme, 30 of which were given as gifts.

The market price for selling 90 shirts will be 53,100 rubles. (including VAT RUB 8,100). Revenue will be recorded based on the fact that buyers actually paid only for 60 shirts, respectively, income will be 35,400 rubles. (590 rub. x 60 pcs.). However, VAT should be calculated taking into account gift shirts donated free of charge - 8,100 rubles. (5,400 + 2,700).

The organization's accounting records include the following:

Dt sch. 50 “Cashier”, K-t account. 90-1 “Revenue” 35,400 rub.

Revenue was received from the sale of 60 shirts;

Dt sch. 90-3 “Value added tax”, Set of accounts. 68 “Calculations for taxes and fees”, subaccount. “VAT” 5,400 rub.

VAT is charged on the cost of shirts sold;

Dt sch. 90-2 “Cost of sales”, Set of accounts. 41-1 “Goods in warehouses” RUB 15,000. (60 shirts x 250 rub.)

The cost of the shirts was written off;

Dt sch. 90-9 “Profit/loss from sales”, Set of accounts. 99 “Profits and losses” 15,000 rub. (35,400 – 5,400 – 15,000)

The profit from the sale is reflected;

Dt sch. 91 “Other income and expenses”, Set of accounts. 68 “Calculations for taxes and fees”, subaccount. “VAT” 2,700 rub.

VAT has been charged on the gratuitous transfer;

Dt sch. 91-2 “Other expenses”, Set of accounts. 41-1 “Goods in warehouses” RUB 7,500. (30 shirts x 250 rub.)

Gift shirts written off;

Dt sch. 99 “Profits and losses”, Book of accounts. 90-9 “Profit/loss from sales” 10,200 rub. (0 – 2,700 – 7,500)

The loss from other operations was determined.

Total financial result (sales minus other operations) – 4,800 rubles. (15,000 – 10,200).

In general, the profit is small, but in practice it is even smaller. This indicates that the general procedure is not beneficial for the seller who pays VAT on gifts at his own expense, but is quite beneficial for large retail chains.

Gifts over 3,000 rubles. for a unit. As for expensive gifts, not only the donor, but also the recipient faces tax obligations. A donation agreement for movable property must be drawn up in writing if the donor is a legal entity and the value of the gift exceeds RUB 3,000. (Clause 2 of Article 574 of the Civil Code of the Russian Federation).

If the value of the gift exceeds 4,000 rubles. or the total value of gifts received by the same individual in one tax period from an organization exceeds 4,000 rubles, then this organization, being a tax agent, must withhold personal income tax from the buyer at a rate of 35%. In practice, this is impossible to do, since the donation is made not in cash, but in commodity form.

In this case, the tax agent, which is the donor organization, is obliged, no later than one month from the end of the tax period in which the corresponding obligations arose, to notify the tax authority in writing about the impossibility of withholding the tax and the amount of the tax.

An individual who received an “expensive” gift must pay the tax independently on the basis of a tax notice in two equal payments, the first - no later than 30 calendar days from the date the tax authority delivered the tax payment notice, the second - no later than 30 calendar days after the first tax payment deadline . In addition, the letter of the Federal Tax Service of Russia dated June 17, 2008 No. 3-5-03/149@ states that an individual, despite paying tax on the basis of a tax notice, is obliged to submit a tax return in form 3-NDFL to the tax office at the place of residence within the period established by Art. 229 Tax Code of the Russian Federation.

Question

Accounting and tax accounting of gifts to contractors

Answer

The cost of souvenirs containing the symbols of the organization and transferred in accordance with the custom of business turnover in order to establish and (or) maintain mutual cooperation to representatives of other organizations is taken into account when calculating the tax base for income tax as advertising expenses. Accounting entries for the purchase and transfer of souvenirs with company symbols will be as follows:

Debit 10 Credit 60

Debit 19 Credit 60

— “input” VAT is taken into account;

Debit 68 Credit 19

Debit 91-2 Credit 68

— VAT is charged on the cost of gifts over 100 rubles. for a unit.

If souvenir products with symbols are presented during an official reception to representatives of counterparty organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, its cost when calculating the tax base for income tax is considered as entertainment expenses and is subject to normalization in the established for this category of expenses is fine. The accounting entries will be as follows:

Debit 10 Credit 60

— purchased gifts are taken into account;

Debit 19 Credit 60

— “input” VAT is taken into account;

Debit 68 Credit 19

— “input” VAT is accepted for deduction;

Debit 26 Credit 10

— gifts to business partners are written off as entertainment expenses;

Debit 91-2 Credit 68

Expenses in the form of the cost of souvenirs that do not contain the organization’s logo and are transferred free of charge to counterparty organizations are not taken into account when calculating the tax base for income tax (clause 16 of Article 270 of the Tax Code of the Russian Federation). The accounting entries will include the following:

Debit 10 Credit 60

— purchased gifts are taken into account;

Debit 19 Credit 60

— “input” VAT is taken into account;

Debit 68 Credit 19

— “input” VAT is accepted for deduction;

Debit 91-2 Credit 10

— the cost of gifts is written off as expenses;

Debit 91-2 Credit 68

— VAT is charged on the cost of gifts.

Reason: Letters of the Federal Tax Service of Russia dated 04/25/2007 N ШТ-6-03/348@ and dated 08/16/2004 N 02-5-10/51, Ministry of Finance of Russia dated 08/16/2006 N 03-03-04/4/136, Letter Federal Tax Service of the Russian Federation for Moscow dated April 30, 2008 N 20-12/041966.2.

Answer

Kurochkina Daria,

chief accountant Acsour

In many B2B companies, it is customary to give gifts to decision makers in the companies of business partners. These gifts can cause a lot of headaches and hassle for the accounting department staff of the donor company.

Check your partners urgently!

Do you know that When checking, tax authorities can cling to any suspicious fact about the counterparty? Therefore, it is very important to check those with whom you work. Today, you can receive free information about your partner’s past inspections, and most importantly, receive a list of identified violations!

As a general rule, the delivery of gifts is considered as a gratuitous transfer of goods, the cost of which does not reduce the tax base (clause 16 of Article 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 8, 2012 No. 03-03-06/1/523). If the gift is a souvenir with the organization’s logo, its cost can be taken into account as advertising or entertainment expenses. But for this you need to meet a number of conditions. Thus, the cost of such gifts can be taken into account as advertising expenses if products with the logo are distributed to any business partners who visit the office, for example, before the New Year (clause 28, clause 1, article 264 of the Tax Code of the Russian Federation). The implementation of this event must be approved by order of the manager, and also do not forget about the standardization of such costs in accordance with clause 4 of Art. 264 of the Tax Code of the Russian Federation - no more than 1% of sales revenue.

The second option for registering such gifts in accounting is to write them off as entertainment expenses, with an emphasis on the fact that they are transferred to business partners during business negotiations in order to establish and maintain cooperation (clause 22, clause 1, clause 2, article 264 Tax Code of the Russian Federation). In this case, documentation will also be required in the form of an order from the manager, an estimate, or a report on the entertainment event. The limit for inclusion in other expenses is 4% of labor costs for a given period.

According to paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation, as well as clarifications of the Ministry of Finance (letter of the Ministry of Finance of Russia dated October 19, 2010 No. 03-03-06/1/653), gratuitous transfer of gifts to counterparties or their representatives should be subject to VAT if the value of the gift exceeds 100 rubles. In another letter (letter of the Ministry of Finance of Russia dated 02/08/2016 No. 03-07-09/6171), officials commented on the peculiarity of reflecting these charges in the sales book: you should not issue a separate invoice for this operation, but it is necessary to draw up an accounting statement or a summary a document containing summary (summary) data on the specified operations.

Gifts worth less than 4,000 rubles are not subject to personal income tax (clause 28, article 217 of the Tax Code of the Russian Federation). True, if a company gives a partner or client a more expensive item, it still will not be able to withhold tax on the gift. Therefore, no later than a month after the end of the year in which the company gave an expensive gift, you must inform your partner and your tax office about the impossibility of withholding personal income tax (clause 5 of Article 226 of the Tax Code of the Russian Federation).

One of the pleasant moments is the unambiguous position of government agencies on insurance premiums: they do not need to be paid on the cost of gifts, regardless of the amount. After all, representatives of counterparties are not employees of the company, and this payment is not related to labor relations.

Thus, if your company decides to record expenses for gifts to business partners in accounting, you should be extremely careful about documenting these expenses, and also be prepared for possible questions from government agencies regarding such controversial expenses.

Elena Rybnikova,

Head of the department for quality control of services and methodology at Intercomp

Often, as part of doing business, a company gives gifts to its employees, partners, clients, and potential clients. Such gifts are aimed at developing incentives for employees to work, developing the company’s business reputation, and finding new clients. Accounting for such gifts for accounting and tax purposes is not so simple. Let's look at everything in order.
First of all, let us pay attention to the fact that the company can give gifts only to individuals: employees, customers, and partner managers. A company does not have the right to give a gift to a legal entity.

According to Art. 575 of the Civil Code of the Russian Federation, donation is prohibited in relations between commercial organizations.
Also, the Civil Code of the Russian Federation establishes a limit on the amount of the gift - this is 3,000 (three thousand rubles) for giving gifts to employees of educational organizations, medical organizations, organizations providing social services, and similar organizations, including organizations for orphans and children left without care of parents, citizens who are in them for treatment, maintenance or education, spouses and relatives of these citizens, persons holding government positions in the Russian Federation, government positions in the constituent entities of the Russian Federation, municipal positions, civil servants, municipal employees, employees of the Bank of Russia in connection with their official position or in connection with the performance of their official duties.

Let's look at how to register gifts in accounting and tax accounting in accordance with the Civil Code of the Russian Federation.

Agreement.

When giving a gift, it is necessary to conclude a gift agreement (Article 572 of the Civil Code of the Russian Federation), the agreement can be concluded orally and in writing. When giving a gift worth more than 3,000 rubles. A written form of the agreement is required.

Accounting.

At the time of donation, the cost of the gift is written off in accounting for other company expenses: debit 91.2, credit 41 (43, 10 ...).

The cost of purchased goods/materials is written off including VAT paid upon the acquisition of such value. In-house produced products are written off at actual cost.

Personal income tax.

A gift received by an employee from an employer is his income in kind, for example, a gift to the children of employees for the New Year or the issuance of a vacation package. Income received in the form of a gift is subject to personal income tax. Personal income tax is charged on the value of a gift exceeding 4,000 rubles (clause 28 p. 217 of the Tax Code of the Russian Federation). The amount of gifts is calculated on an accrual basis for the calendar year (Letters of the Federal Tax Service dated 07/02/2015 N BS-4-11/11559@, Ministry of Finance dated November 18, 2016 N 03-04-06/67922, dated 05/08/2013 N 03-04-06/ 16327).

Personal income tax is withheld for the next payment of income in cash (no more than 50% of income can be withheld).

Debit 70 and Credit 68.2 – personal income tax is withheld from the gift.

Insurance premiums.

Insurance premiums for the amount of gifts are not charged (clauses 1, 4 of Article 420 of the Tax Code of the Russian Federation, clause 1 of Article 20.1 of Law No. 125-FZ, Letters of the Ministry of Finance dated January 20, 2017 No. 03-15-06/2437, dated 16.11 .2016 N 03-04-12/67082, Ministry of Labor dated October 27, 2014 N 17-3/B-507, Letter of the Ministry of Finance dated December 4, 2017 No. 03-15-06/80448).

Important! Insurance premiums are not charged on the value of an employee’s gift if the gift is not related to his work activity. Here, an important confirmation of the independence of the gift from labor is the wording specified in the gift agreement.

VAT.

The transfer of a gift for the company is a free sale. According to Art. 154 of the Tax Code of the Russian Federation, when transferring a gift, the company is obliged to charge VAT on the free sale.
VAT is charged subject to availability as input VAT.

If there was no input VAT, then VAT must be charged at the rate of 18/100 (10/100). If there was input VAT, then VAT is calculated at the rate of 18/118. If valuables are donated, the sale of which is not subject to VAT, VAT is not charged upon the gratuitous transfer of such valuables.

Income tax.

The company does not have the right to include the cost of a gift (property transferred free of charge) into expenses taken into account when calculating income tax (clause 16 of Article 270 of the Tax Code of the Russian Federation). If the gift is given as a work incentive and insurance premiums are charged on it, then for income tax purposes the expenses for the gift can be accepted.

If the gift was not given to an employee of the company, then it is necessary to take into account the nuances. The company is not able to withhold personal income tax from a recipient who does not receive income from the company, so it is necessary to notify its tax office within one month from the date of delivery of the gift about the income paid to an individual and the impossibility of withholding personal income tax from him (clause 5 of Article 226 of the Tax Code of the Russian Federation ).

Sergey Granatkin,

accounting expert at NORD OUTSOURCING

The company may, as necessary, incur expenses for gifts to contractors. How to properly manage these gifts in accounting? Regulatory authorities believe that these expenses cannot be taken into account in tax accounting. In turn, there are arguments that will help justify the cost of souvenirs in a certain case. But this will probably cause claims from the tax authorities, and you will have to defend your point of view in court. Let's take a closer look at the situation.

The Ministry of Finance insists that the cost of gifts to counterparties should be written off against net profit (see Letters of the Ministry of Finance of Russia dated September 18, 2017 No. 03-03-06/1/59819, dated October 8, 2012 No. 03-03-06/1/523, dated 19.10.2010 No. 03-03-06/1/653 and dated 25.03.2010 No. 03-03-06/1/176, dated 16.08.2006 No. 03-03-04/4/136). At the same time, representatives of the tax service point out that the cost of souvenirs can be taken into account as part of the organization’s entertainment expenses if certain conditions are met:

1) the souvenir has the company logo;

2) gifts are presented to participants in a business meeting during an official reception for the purpose of mutual cooperation (see letters from the Ministry of Taxation of Russia dated 08/16/2004 No. 02-5-10/51, Federal Tax Service of Russia for Moscow dated 04/30/2008 No. 20-12/041966.2 ).

This conclusion is also confirmed by arbitration practice (see resolutions of the FAS Moscow District dated January 31, 2011 No. KA-A40/17593-10, dated October 5, 2010 No. KA-A41/11224-10, Resolution of the FAS Moscow District dated January 23, 2013 No. A40- 45035/12-116-94).

As a general rule, when transferring gifts, charge VAT (Article 146 of the Tax Code of the Russian Federation), deduct “input” VAT (Letter of the Ministry of Finance of Russia dated June 4, 2013 No. 03-03-06/2/20320). In accounting, take into account the expenses for gifts in full. Reflect the operations this way:

Debit 91 (26,...) Credit 41 (10,...) – gifts transferred;
Debit 91-2 Credit 68 – VAT is charged on the cost of gifts transferred;
Debit 68 Credit 19 – accepted for deduction of VAT on gifts.

Kanivetskaya Tatiana,

General Director of the company Audit RTV

The cost of gifts for clients or souvenirs containing the symbols of the organization and transferred in accordance with the custom of business transactions in order to establish and (or) maintain mutual cooperation to representatives of other organizations is taken into account when calculating the tax base for income tax as advertising expenses. Accounting entries for the purchase and transfer of souvenirs with company symbols will be as follows:

Debit 68 Credit 19 - accepted for deduction of “input” VAT;
Debit 26 Credit 10 - gifts with company symbols written off as advertising expenses;
Debit 91-2 Credit 68 - VAT is charged on the cost of gifts over 100 rubles. for a unit.

If gifts and souvenirs with symbols are presented during an official reception to representatives of counterparty organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, their cost when calculating the tax base for income tax is considered as entertainment expenses and is subject to normalization in the procedure established for this category of expenses. The accounting entries will be as follows:

Debit 10 Credit 60 - purchased gifts are taken into account;
Debit 19 Credit 60 - “input” VAT is taken into account;
Debit 68 Credit 19 - accepted for deduction of “input” VAT;
Debit 26 Credit 10 - written off as entertainment expenses, gifts to business partners;

Expenses in the form of the cost of gifts or souvenirs that do not contain the organization’s logo and are transferred free of charge to counterparty organizations are not taken into account when calculating the tax base for income tax (clause 16 of Article 270 of the Tax Code of the Russian Federation). The accounting entries will include the following:

Debit 10 Credit 60 - purchased gifts are taken into account;
Debit 19 Credit 60 - “input” VAT is taken into account;
Debit 68 Credit 19 - accepted for deduction of “input” VAT;
Debit 91-2 Credit 10 - the cost of gifts is written off as expenses;
Debit 91-2 Credit 68 - VAT is charged on the cost of gifts.

Igor Nevsky, certified auditor, Ph.D. n. Magazine "Documents and Comments" No. 22, November 2012 Business gifts to counterparties cannot be taken into account as expenses for profit tax purposes - such clarifications were given by the Russian Ministry of Finance in a commentary letter.

However, is it possible to completely agree with the logic of the officials? (Letter of the Ministry of Finance of the Russian Federation dated 08.10.12 No. 03-03-06/1/523) Download letter of the Ministry of Finance of the Russian Federation dated 08.10.12 No. 03-03-06/1/523 What we are talking about Most companies, in order to retain large clients, implement a set of measures aimed at creating a positive image and strengthening business ties. As part of such events, contractors are often presented with small gifts, for example, on dates that are significant for client organizations: birthdays, professional holidays, etc. A gift is something that is given to a representative of the counterparty company free of charge.

Attention

Thus, when transferring a gift to a counterparty, the accountant must charge VAT, calculated based on the market value of the gift, that is, the purchase price. In this case, input VAT can be deducted if there is an invoice (clause 2 of Article 171 of the Tax Code of the Russian Federation). Let's look at the example of the entries that an accountant will need to make in accounting when purchasing and transferring gifts to business partners - specific employees of the counterparty company.

Option 2 – entertainment expenses Some organizations present gifts to their partners at an official reception and record the costs of purchasing such gifts as entertainment expenses. Following the law, entertainment expenses can include the cost of food and drinks for an official reception and buffet service.

Tax accounting for gifts to contractors has its own specifics and most often inspectors do not accept such expenses and charge additional taxes. It is safer to write off gifts to suppliers against net profit. After all, the company gives gifts free of charge. Therefore, the costs of their acquisition and production are not taken into account (p.

16th century 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 8, 2012 No. 03-03-06/1/523). The transfer of a gift is a sale, therefore, VAT must be paid on the gift (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). The counterparty reflects the gift received in non-operating income and pays income tax for it (letter of the Ministry of Finance of Russia dated October 27, 2015 No. 03-07-11/61618).
At the same time, it is possible to have completely safe tax accounting for gifts to contractors, if the costs for them are taken into account as advertising expenses. But for this you need to carry out an advertising campaign.

According to officials, only expenses for food and alcoholic beverages for official receptions and buffet services can be included in hospitality expenses. If the donating company nevertheless decides to count gifts to partners as entertainment expenses, then they need to be normalized - taken into account within 4 percent of labor costs (clause 2 of Article 264 of the Tax Code of the Russian Federation). Judges allow some gifts to be included in hospitality expenses.

Gifts to contractors are not included in expenses

If an advertising campaign is being held, then the accountant has the right to accept expenses, for example, for the delivery of gifts in the form of pens and notepads with the company logo, as advertising expenses, of course, in the absence of a list of persons to be presented. The simplest option is the gratuitous transfer of property within the established norms. Such an operation will absolutely not raise questions from the tax authorities.
Finally, let’s share a little trick: envelopes and postcards can be taken into account as expenses for office supplies if, along with the postcard, you include primary documentation in the envelope, for example, an invoice or an act of services rendered or work performed. In any case, no matter which option you choose, complete a complete set of documents.

Accounting for gifts to contractors for the New Year

A gratuitous transfer is considered a sale, so VAT must be charged on the cost of the gift. EXAMPLE To congratulate partners, the company purchased six gift sets (champagne and sweets) worth 2,750 rubles. each (including VAT - 419 rubles). Total spent on gifts: 2750 rubles.

x 6 = 16,500 rub. Incl. VAT: 419 rub. x 6 = 2514 rub. The accounting entries look like this: DEBIT 60 CREDIT 51 - 16,500 rubles. — paid for gifts to partners; DEBIT 19 CREDIT 60 - 2514 rub. — VAT is allocated on the cost of gifts to partners; DEBIT 10 (41) CREDIT 60 - 13,986 rub. — capitalized (gifts to partners); DEBIT 91-2 CREDIT 68 subaccount “VAT” - 2514 rubles. — VAT is charged on the gratuitous transfer of gifts to partners; DEBIT 91-2 CREDIT 10 (41) - 13,986 rub. — the loss from the gratuitous transfer of gifts is reflected; DEBIT 68 CREDIT 19 - 2514 rub.

New Year's gifts to clients and partners: cost accounting

We emphasize that this is not the first time that this position has been expressed in official explanations (letter of the Ministry of Finance of Russia dated October 19, 2010 No. 03-03-06/1/653). Alternative versions from the Federal Tax Service It is worth noting that the Federal Tax Service of Russia for Moscow, in a letter dated October 18, 2010 No. 16-15/108647, reported that the costs of purchasing gifts for clients can be taken into account as advertising expenses (sub.

28 clause 1, clause 4 art. 264

Tax Code of the Russian Federation), but only on the condition that gifts are given to all clients. After all, only then are they intended for an indefinite circle of people and correspond to the concept of advertising (it is given in Article 3 of the Federal Law of March 13, 2006 No. 38-FZ “On Advertising”). In addition, the costs of purchasing (manufacturing) souvenirs for contractors can be taken into account as advertising expenses in the case when they bear the company logo (letters from the Federal Tax Service of Russia in the city of St.

VAT is accepted for deduction; DEBIT 99 CREDIT 68 subaccount “Income Tax” - 2792 rubles. (RUB 13,986 x 20%) - reflects a permanent tax liability. Gifts to partners and entertainment expenses Some companies give gifts to partners at an official reception and record expenses as entertainment expenses. The Tax Code does not clarify whether the costs of purchasing gifts for business partners are included in such expenses.
This leads to disputes with tax authorities. Expenses on gifts for transfer as part of an official reception cannot be taken into account for income tax, since they are not named in Article 264 of the Tax Code (Article 264 of the Tax Code of the Russian Federation). This position is adhered to by the Russian Ministry of Finance (letter of the Russian Ministry of Finance dated March 25, 2010 No. 03-03-06/1/176).

< 24 000 руб.), поэтому расходы учитываются при расчете налога на прибыль в полном объеме, постоянного налогового обязательства не возникает. Подарки партнерам и расходы на рекламу Можно оформить передачу подарков партнерам как рекламную акцию, рассчитанную на неопределенный круг лиц. Тогда расходы учитываются как рекламные в пределах 1 процента от выручки (подп.

28 clause 1, clause 4 art. 264 of the Tax Code of the Russian Federation). If the gifts have the logo of the donating company, then the validity of such expenses will not raise doubts among the inspectors (letter of the Federal Tax Service of Russia for Moscow dated April 30, 2008 No. 20-12/041966.2). However, as a rule, the logo of the donor company is not applied to expensive gifts to partners, so the “advertising” nature of these expenses will most likely have to be proven in court.

Accounting for expenses for gifts to contractors

In this case, the partner company can pay income tax on gifts received if it records them in its books. But since it is impossible to trace from documents exactly who received the gift, partners most often decide not to accept the gifts for accounting and not to pay tax. The accounting entries for “promotional” gifts coincide with the entries for accounting for gifts in the form of entertainment expenses. The Tax Code does not provide a list of mandatory documents to confirm advertising expenses. In order to reduce the risk of claims from tax authorities, in addition to documents for the purchase of gift products, you can issue an order from the manager to conduct an advertising campaign, an estimate of the costs of its implementation and a report on the results of the promotion.

At a time of unstable sales, all kinds of marketing tactics to attract customers, such as prizes and gifts, are more relevant than ever. Unfortunately, often the joy of receiving a gift results in tax consequences for the buyer. Accounting for gifts from an organization that resorts to such shares is also associated with a number of controversial issues, which are discussed in this article.

Value added tax is charged

When transferring a gift to a buyer, the organization transfers ownership of it free of charge, therefore the Ministry of Finance of Russia considers such a transfer to be a sale (Letter dated March 31, 2004 N 04-03-11/52). Consequently, there is a need to tax the market value of the gift with VAT.

When determining the price of a gift, one should proceed from whether the organization sells similar goods in principle. If it sells, then the selling price should not differ by more than 20% from the selling price of similar goods. Otherwise, there is a possibility that the transfer of gifts will be interpreted as the sale of goods at prices that do not correspond to market prices, which is fraught with additional VAT charges. True, this can be avoided if the difference in the price of the gift from the market price by more than 20% can be explained by the organization as a loss of quality of the transferred product (expiration of its shelf life, seasonal fluctuations in demand for such goods, the organization’s marketing policy, etc.). In addition, this may be the prospect of entering a new market or the need to promote sales of some new products; in any case, it is advisable to issue an order from the manager explaining the reason for the distribution of gifts.

As for the amount of VAT paid by an organization when purchasing gifts from suppliers, which were subsequently donated for advertising purposes, it can be deducted (Letter of the Ministry of Finance of Russia dated September 30, 2003 N 04-03-11/78). It should be remembered that the transfer of goods (work, services) for advertising purposes, the cost of purchasing (or creating) a unit of which does not exceed 100 rubles, is exempt from VAT. (example 1).

Example 1. The Svetlana LLC store held an advertising campaign. When purchasing a demi-season coat of the “Rosetta” model, the buyer received a “Stefania” belt as a gift, the cost of which on free sale was 6,000 rubles. (VAT - 1080 rubles). The promotion lasted two weeks, during this period 5 coats were sold and 5 belts were donated. The cost of the belt donated as a gift for the promotion was determined to be 4,800 rubles for VAT calculation. (VAT - 864 rubles), which is 20% less than its cost on free sale. The belts were purchased in cash at a price of RUB 4,248. per piece (including VAT 18% - 648 rubles).

The following accounting entries are made in accounting:

Dt sch. 60 "Settlements with suppliers and contractors"

K-t sch. 50 "Cash desk" 21,240 rub.

How to write off gifts to partners as expenses with VAT

belts purchased;

Dt sch. 41 "Products"

the purchase price of the belts is reflected;

K-t sch. 60 "Settlements with suppliers and contractors"

VAT reflected;

Dt sch. 68 "Calculations for taxes and fees", subaccount. "VAT calculations"

K-t sch. 19 "Value added tax on acquired assets"

accepted for VAT deduction;

K-t sch. 41 "Products"

the purchase price of the belts has been written off;

Dt sch. 90-3 "Value added tax"

4320 rub. (RUB 864 x 5 pcs.)

VAT is charged on the transferred belts.

Value added tax is not charged

In fact, the buyer receives a gift only if certain conditions are met, namely when purchasing another product. If the transfer of gifts to buyers is recognized as not gratuitous, then in this case VAT is not required to be paid on their value (Resolution of the Federal Antimonopoly Service of the Moscow District dated August 19, 2003 N KA-A40/5796-03P). In this case, it is necessary to include the costs of gifts in the cost of goods sold in the form of advertising costs, and VAT on the cost of purchased gifts can be deducted in the same way as in the first case.

In tax accounting, advertising costs are expenses that are associated with production and sales, which means that the costs of purchasing gifts for customers can be recognized as such. When choosing this accounting option, you can also appeal to Letter of the Department of Tax Administration of Russia for Moscow dated July 31, 2001 N 02-14/35611. The option without charging VAT can also be justified, and according to Art. 111 of the Tax Code of the Russian Federation, a fine cannot be collected for its use.

When using the option of accounting for gifts without charging VAT on their value, you should also remember that the amount of advertising costs that reduce taxable profit is regulated and should not exceed 1% of revenue. At the same time, VAT on advertising costs can be deducted only within the specified standard.

The standard for advertising expenses is calculated based on the results of the tax period for income tax, i.e. for the reporting year. Therefore, the amount of excess of the cost of gifts over advertising expenses for the quarter can be attributed to expenses, and VAT on them can be deducted in subsequent quarters of the current year (example 2).

Example 2. The organization sells tableware through a retail store. In September 2009, a promotion was held: every customer who purchased a set of Troika pans received a “Super” mug as a gift. In retail sales, similar mugs were sold for 177 rubles. (including VAT 18% - 27 rubles). The mugs were purchased from the supplier in August 2009, their cost was 59 rubles. per piece (including VAT 18% - 9 rubles).

As a result of the campaign in September, 100 sets of Troika pans were sold and 100 Super mugs were given to customers. When reflecting gifts to customers in accounting, the organization decided not to charge VAT on the cost of gifts given to customers, but to include the costs of them in advertising expenses.

The organization's revenue for the third quarter of 2009 amounted to 1,200,000 rubles, therefore, the standard for advertising costs for the third quarter was 12,000 rubles. In July 2009, the organization incurred other advertising expenses in the amount of RUB 3,000. Thus, in the third quarter another 9,000 rubles can be attributed to advertising costs.

The following accounting entries were made:

Dt sch. 44 "Sales expenses"

K-t sch. 41 "Products"

the cost of gifts given to customers during the promotion was written off;

Dt sch. 09 "Deferred tax assets"

K-t sch. 68 "Calculations for taxes and fees", subaccount. "Income tax calculations"

200 rub. (RUB 1000 x 20%)

a deferred tax asset is reflected;

Dt sch. 19 "Value added tax on acquired assets"

K-t sch. 68 "Calculations for taxes and fees", subaccount. "VAT calculations"

It should be remembered that the buyer receives not just a gift, but income in kind, therefore, the question arises about declaring and paying personal income tax.

If the value of the gift does not exceed 4,000 rubles, then the organization does not have the obligation to calculate, withhold from the taxpayer and transfer to the personal income tax budget, since the income arising in this case is not subject to taxation.

If the cost of the gift exceeds 4000 rubles. or the same individual received several gifts from an organization during the tax period, the total value of which exceeds 4,000 rubles, then the organization, as a tax agent, will be required to withhold personal income tax from the buyer at a rate of 35%. In fact, this is impossible to do, since the donation is made in the form of goods, and not in cash. In this case, the organization as a tax agent is obliged to inform the tax authority in writing about the impossibility of collecting the tax within one month from the moment the relevant circumstances arise. An individual who received an “expensive” gift must pay the tax independently on the basis of a tax notice in equal installments in two payments: the first - no later than 30 calendar days from the date the tax authority delivered the tax payment notice, the second - no later than 30 calendar days after the first deadline payment of tax. At the same time, payment of tax on the basis of a tax notice does not exempt an individual from filing a tax return in form 3-NDFL with the tax office at the place of residence within the period established by Art. 229 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of Russia dated June 17, 2008 N 3-5-03/149@).

V.A. Lipatova

It is not necessary to conclude a written gift agreement. Since the value of a gift is up to 4,000 rubles, there is no obligation to withhold personal income tax, in most cases, income tax is not withheld from the cost of children's gifts in organizations. The cost of purchasing gifts is not included in determining the amount of income tax. The cost of gifts requires VAT, as it is regarded as a free sale of goods. Rate the quality of the article.

Accounting for expenses for gifts to contractors

DEBIT 68 CREDIT 19- 2514 rub. — VAT is accepted for deduction.

x 4% = 24,000 rub.

Within this amount, you can take into account the costs of purchasing gifts in tax accounting.

In this example, the amount of costs is less than the standard (RUB 13,986.

< 24 000 руб.), поэтому расходы учитываются при расчете налога на прибыль в полном объеме, постоянного налогового обязательства не возникает.

How to write off expenses for gifts to contractors

If such costs are confirmed by documents, they can be taken into account for income tax within the limits of the norms (constant.
FAS MO dated January 31, 2011 No. KA-A40/17593-10, dated October 5, 2010 No. KA-A41/11224-10).
Representative expenses also include expenses for the purchase of flowers, chocolates, floral arrangements for receptions (post.

FAS MO dated 09/03/2010 No. KA-A40/10128-10). Special mention should be made about gifts in the form of alcohol, if they are taken into account as entertainment expenses.

Attention

Previously, tax officials believed that resolving business issues was incompatible with the consumption of alcoholic beverages.

However, the courts and the Russian Ministry of Finance are of a different opinion (post.
FAS UO dated November 10, 2010 No. Ф09-7088/10-С2, FAS SZO dated July 16, 2008 No. A56-15358/2007; letter of the Ministry of Finance of Russia dated August 16, 2006 No. 03-03-04/4/136).

Reflection of gifts to employees, partners and clients in accounting

It is clear from legal disputes that gifts to partners can be taken into account as entertainment expenses if the following conditions are met:

during the tax period when the gifts were given, the giving company had an official reception of business partners;
documents for entertainment expenses have been completed.

In accounting (as opposed to tax accounting), expenses for gifts to business partners must be taken into account in full and reflected as expenses for ordinary activities (PBU 10/99, approved.

by order
Expenses must be recognized in the reporting period in which they occurred, regardless of the time of payment (clause 18 of PBU 10/99).

Gifts for business partners. expense accounting

The following entries need to be made in accounting:

Dt 10.41 kt 60 – when purchasing material assets for a banquet;
Dt 76 Kt 10.41 – when transferring gifts;
Dt 91 Kt 76 – write-off of the cost of gifts.

Question No. 4. Do I need to pay insurance for the value of gifts? If the transfer of gifts is formalized by a gift agreement, then insurance premiums do not need to be charged. There is also no obligation to pay insurance premiums for gifts whose value does not exceed 3,000 rubles, even if their transfer is not confirmed by a written agreement.

Gifts for customers: accounting and taxation

In other cases, insurance premiums are charged. Question No. 5. The organization purchased New Year gifts for the children of employees.

How to arrange the issuance of gifts? Does the company have any tax obligations? The issuance of gifts to children of employees can be formalized by order of the head of the enterprise and an estimate of expenses.

How to post gifts in accounting

The organization decided to congratulate its partners, for which 2 sets of alcoholic drinks were purchased at a price of 1180 rubles each, incl.

VAT 180 rubles. The accountant made the following entries: Correspondence of accounts Amount Contents of the transaction Debit Credit 60 51 3360 Transferred for gifts 41 60 3000 Goods intended for gifts were capitalized 19 60 360 VAT on purchased gifts 91 68 360 VAT on donated valuables 91 41 3000 Loss on gifts 68 19 360 VAT deductible 99 68 600 Permanent tax liability for income tax Answers to current questions Question No. 1.

A commercial enterprise decided to donate a computer to the school as part of its charitable donation.

How to correctly make gifts to clients and partners in accounting

The transfer of goods (work, services) for advertising purposes, the cost of purchasing (creating) a unit of which does not exceed 100 rubles, is not subject to VAT (subclause 25, clause 3, article 149 of the Tax Code of the Russian Federation). Again, in this case, the above conditions must be met. To confirm advertising expenses, the accountant should also present a contract for the manufacture of products with the company logo or for the application of the company logo on purchased souvenirs or gifts.

Preferred option Which option will be more preferable for the accountant is up to the accountant to decide.

It is important to take into account all the circumstances in each specific situation. So, if a company is holding an official event, then the likelihood that expenses for candy accepted as entertainment will raise questions from tax authorities is minimal.

Accounting for gifts for clients and employees: transactions, taxes

In this example, the amount of costs is less than the standard (RUB 13,986.

Tax Code of the Russian Federation). If the gifts have the logo of the donating company, then the validity of such expenses will not raise doubts among the controllers (letter from the Federal Tax Service of Russia for the city of St.

Moscow dated April 30, 2008 No. 20-12/041966.2). However, as a rule, the logo of the donor company is not applied to expensive gifts to partners, so the “advertising” nature of these expenses will most likely have to be proven in court.

April 22, 2015gifts for business partners. expense accounting

Gifts to partners - individuals If the market value of gifts, including VAT, does not exceed 4,000 rubles for each recipient and business partners receive gifts from the company for the first time this year, then the partner does not have to pay personal income tax (Clause 28, Article 217 of the Tax Code of the Russian Federation). Also, individuals who are non-residents of the Russian Federation do not pay personal income tax (clause 2 of article 209

Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 04/05/2011 No. 03-04-06/6-75).

If these conditions are not met, gifts to partners will be their income in kind, from which personal income tax must be withheld. In this case, you should take into account the cost of all gifts that the partner has received since the beginning of the year, and withhold tax on the amount exceeding 4,000 rubles.

The partner is not an employee of the donor company, which means the company cannot withhold tax on its own.

Question:

The organization plans to give New Year's gifts to its counterparties. Gifts will be given to representatives or sent directly to partners. The cost of each gift does not exceed 3,000 rubles. What tax consequences will the donor face in this case?

Answer:

From the point of view of the Civil Code of the Russian Federation, the transfer of a gift by an organization to counterparties or their individual representatives is a donation. The amount of the gift in this case cannot exceed 3,000 rubles and does not require a written agreement (clause 2 of Article 574, clause 4 of clause 1 of Article 575 of the Civil Code of the Russian Federation). The taxation of New Year's gifts to counterparties depends on what kind of gifts are given and how their issuance is formalized.

Income tax

As a general rule, the delivery of gifts is considered as a gratuitous transfer of goods, the cost of which does not reduce the tax base (clause 16 of Article 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 8, 2012 No. 03-03-06/1/523). If the gift is a souvenir with the organization’s logo, its cost can be taken into account as advertising or entertainment expenses. But for this you need to meet a number of conditions. Thus, the cost of such gifts can be taken into account as advertising expenses if products with the logo are distributed to any business partners who visit the office before the New Year (clause 28, clause 1, article 264 of the Tax Code of the Russian Federation). In this case, it is advisable to formalize the “issuance of gifts” with an order from the manager to conduct an advertising campaign for the New Year. Such costs are included in expenses in an amount not exceeding one percent of sales revenue (clause 4 of Article 264 of the Tax Code of the Russian Federation).

In addition, the cost of gifts can be taken into account in entertainment expenses if they are distributed to counterparties during business negotiations in order to establish and maintain cooperation (clause 22, clause 1, clause 2, article 264 of the Tax Code of the Russian Federation). They are included in other expenses in an amount not exceeding four percent of labor costs for this reporting (tax) period.

The gratuitous transfer of gifts to counterparties or their representatives is subject to VAT, and “input” VAT is accepted for deduction (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 19, 2010 No. 03-03-06/1/653).

If the gift is given to the organization itself, then the donor must draw up an invoice no later than five days from the date of delivery of the New Year gifts (clause 1, clause 3, article 169, clause 3, article 167, clause 3, article 168 of the Tax Code of the Russian Federation ).

If a gift is given to an individual who is a representative of an organization, the transfer is not issued with an invoice.

General Audit Department on the issue of accounting for gifts to counterparties

To reflect these transactions in the sales book, you should draw up an accounting statement or a summary document containing summary (consolidated) data on these transactions (see letter of the Ministry of Finance of Russia dated 02/08/2016 No. 03-07-09/6171).

Please note that if the organization took into account the costs of gifts as advertising, and the cost of a unit of advertising products did not exceed 100 rubles, then VAT is not required (clause 25, clause 3, article 149 of the Tax Code of the Russian Federation).

Personal income tax and insurance premiums

If an organization gives a New Year's gift to a specific person working for a counterparty, and the amount of all the gifts it gave him during the year does not exceed 4,000 rubles, personal income tax does not need to be withheld (clause 28 of Article 217 of the Tax Code of the Russian Federation).

Also, the cost of a gift given to a specific representative of the counterparty is not subject to insurance premiums, since there is a gift agreement (clause 4 of Article 420 of the Tax Code of the Russian Federation).

Home — Articles

December 8, 2016 Accounting News, No. 45 (December 2016) Let's consider options for accounting for expenses on gifts and souvenirs, restrictions, as well as what documents need to be drawn up and how to reduce the risks of claims from tax authorities.

Ekaterina Ermakova,
Project Manager
financial outsourcing department
Intercomp

Existing restrictions

In accordance with Art. 575 of the Civil Code of the Russian Federation, donation is not allowed, with the exception of ordinary gifts, the cost of which does not exceed 3,000 rubles. However, legal entities rarely give gifts to each other in the traditional sense. As a rule, specific representatives of the partner receive congratulations and gifts on behalf of the company. From the point of view of tax legislation, gifts to individuals are regarded as their income, and the income of individuals is subject to personal income tax in the amount of 13 or 30% of the amount of income, depending on the status of the individual - resident or non-resident of the Russian Federation (Article 224 of the Tax Code of the Russian Federation). It is worth noting that for gifts there is a value limit on which personal income tax is not charged. Currently it is 4,000 rubles. for each basis per individual per tax period. The limit does not depend on the form of the gift, which can be an item, a gift certificate or even a sum of money. According to the clarifications of the Ministry of Finance of the Russian Federation (Letter No. 03-04-06/16327 dated 05/08/13), if a company during the year paid an individual only income exempt from personal income tax (Article 217 of the Tax Code of the Russian Federation), then it is not recognized as a tax agent and is not must provide information in Form 2-NDFL. Thus, if during the year an organization gives gifts worth less than 4,000 rubles to one individual, the organization is not recognized as a tax agent and, accordingly, should not submit information to the tax authority in Form 2-NDFL (Letter of the Ministry of Finance of the Russian Federation dated March 2, 2012 No. 03-04-06/9-54). Accordingly, a gift to a partner worth less than 4,000 rubles. is not reflected in form 6-NDFL. With gifts more than 4000 rubles. more difficult. In this case, before March 1 of the year following the expired tax period in which the relevant circumstances arose, the accountant is obliged to notify the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding tax, the amounts of income from which tax was not withheld, and the amount of unwithheld tax. tax (clause 5 of article 226 of the Tax Code of the Russian Federation). In this case, the accountant must include the recipient of the gift in the register of information on income and submit data on forms 2-NDFL, 6-NDFL. Since this requires the personal data of the gift recipient, most companies prefer to meet the limit.

Option 1 – free transfer

In accounting, gifts to counterparties upon their acquisition are classified as inventories or goods and must be accounted for in account 10 “Materials” or account 41 “Goods”. When transferring gifts, expenses are classified as other expenses (clause 11 of PBU 10/99 “Expenses of the organization”) and are reflected in the debit of account 91.2 “Other expenses” and the credit of accounts 10 or 41. In tax accounting, expenses are recognized as justified and documented expenses (p. 1 Article 252 of the Tax Code of the Russian Federation). When determining the tax base for corporate income tax, expenses in the form of gratuitously transferred property (work, services, property rights) and expenses associated with such transfer (clause 16 of Article 270 of the Tax Code of the Russian Federation) are not taken into account. Giving gifts is nothing more than the transfer of property free of charge, therefore the costs of purchasing gifts to counterparties are not included in income tax expenses. In this regard, when a company applies PBU 18/02, it will have a permanent tax liability (clause 7 of PBU 18/02 “Accounting for corporate income tax calculations”). Also, the transfer of gifts is recognized as subject to VAT on the basis of clause 1 of Art. 39 and paragraph 1 of Art. 146 of the Tax Code of the Russian Federation. Thus, when transferring a gift to a counterparty, the accountant must charge VAT, calculated based on the market value of the gift, that is, the purchase price. In this case, input VAT can be deducted if there is an invoice (clause 2 of Article 171 of the Tax Code of the Russian Federation). Let's look at the example of the entries that an accountant will need to make in accounting when purchasing and transferring gifts to business partners - specific employees of the counterparty company.

Option 2 – entertainment expenses

Some organizations present gifts to their partners at an official reception and record the costs of purchasing such gifts as representative gifts. Following the law, entertainment expenses can include the cost of food and drinks for an official reception and buffet service. The official position of the Russian Ministry of Finance is that expenses for the purchase of souvenirs to be given as part of an official reception are not taken into account when taxing profits, since they are not mentioned in clause 2 of Art. 264 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated August 16, 2006 No. 03-03-04/4/136). At the same time, tax authorities allow taxpayers to take into account the costs of purchasing souvenirs with the symbols of the organization to transfer them to counterparties at an official reception. This opinion is supported by court decisions (Letter of the Federal Tax Service of Russia for Moscow dated April 30, 2008 No. 20-12/041966.2; Resolution of the Federal Antimonopoly Service of the Moscow District dated January 31, 2011 No. KA-A40/17593-10 in case No. A40-55061/10- 99-250). In this case, it is necessary to document the official reception, that is, draw up an order, an estimate, a report on the event. The Tax Code states that entertainment expenses during the reporting (tax) period are included in other expenses in an amount not exceeding 4% of the taxpayer’s expenses for wages for this reporting (tax) period (clause 2 of Article 264 of the Tax Code of the Russian Federation). Let's look at the entries when assigning expenses for the purchase of gifts to entertainment expenses.

Option 3 – advertising costs

Advertising is information disseminated in any way, in any form and using any means, addressed to an indefinite circle of persons and aimed at attracting attention to the object of advertising, generating or maintaining interest in it and promoting it on the market (Article 3 of the Federal Law of March 13. 06 No. 38-FZ “On Advertising”). Thus, in order for expenses on gifts to be classified as advertising, a number of conditions must be met:

Advertising expenses are classified as other expenses for production and sales (subclause 28, clause 1, article 264 of the Tax Code of the Russian Federation) and are recognized for tax purposes in an amount not exceeding 1% of sales revenue (clause 4, article 264 of the Tax Code of the Russian Federation). In this case, the accounting entries will be the same as for entertainment expenses. There are certain features for accounting for expenses on souvenirs costing less than 100 rubles, taking into account taxes. This category includes gifts such as pens, notepads, and postcards. The transfer of goods (work, services) for advertising purposes, the cost of purchasing (creating) a unit of which does not exceed 100 rubles, is not subject to VAT (subclause 25, clause 3, article 149 of the Tax Code of the Russian Federation). Again, in this case, the above conditions must be met. To confirm advertising expenses, the accountant should also present a contract for the manufacture of products with the company logo or for the application of the company logo on purchased souvenirs or gifts.

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