Santa Claus, did you bring us gifts? The tradition of congratulating their counterparties on the upcoming New Year has already become firmly established in the business practices of many companies. This is done in order to maintain existing business relationships and establish new connections. Some people prefer to give their own products, while others limit themselves to a gentleman's set: sweets and champagne. But the essence of the matter does not change. The gift is made, which means it requires accounting.

Khvorost Dina Viktorovna

Completed the initial report - reflect it in accounting

An event to congratulate partners must be formalized by an organizational and administrative document of the manager, for example an order. It is advisable to indicate in it the list of companies that will receive gifts, the persons responsible for this event, the timing, and the form of congratulations. To document the fact of a business transaction, you can use both unified forms of primary documents (invoices, requirements) and those independently developed by the organization in accordance with paragraph 2 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.

Once all the primary documents have been prepared, congratulatory expenses can be reflected in accounting. These will be other expenses, and they are taken into account in account 91 “Other income and expenses”. If gifts, such as champagne and sweets, were purchased in stores, they are first included in the inventory and accounted for on account 10 “Materials” or on account 41 “Goods”. If the company congratulates with products of its own production, then it is taken into account until the moment of transfer on account 43 “Finished products”.

Example On December 25, 2007, Veterok LLC congratulated its counterparty Vikhr LLC as part of a New Year’s event. The gifts included champagne and chocolates purchased at a small wholesale warehouse on December 15, in the amount of 1,180 rubles, including VAT - 180 rubles, as well as products of our own production. For champagne and sweets there is an invoice and all conditions for accepting VAT for deduction are met. Products of own production, donated to the counterparty, were recorded at cost of 1,500 rubles. Veterok LLC made the following entries in its accounting records: Debit 10 (41) Credit 60– 1000 rub. – purchased champagne and sweets were capitalized; Debit 19 Credit 60– 180 rub. – the submitted VAT is reflected; Debit 68 Credit 19– 180 rub. – VAT on purchased champagne and sweets is accepted for deduction. Debit 91-2 Credit 43– 1500 rub. – the cost of own-produced products is written off as other expenses; Debit 91-2 Credit 10– 1000 rub. – the cost of transferred champagne and sweets was written off for other expenses.

Did you remember to add VAT as a gift?

VAT must be charged on the cost of the gift. After all, the transfer of ownership of property free of charge is recognized as a sale (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Therefore, such a transaction is subject to VAT. The tax base is defined as the value of gifts, calculated on the basis of prices determined according to the rules of Article 40 of the Tax Code of the Russian Federation, taking into account excise taxes (for excisable goods) and excluding VAT. In this case, to calculate the tax base, you can use the price at which, for example, champagne and sweets were purchased by the organization in the store. If goods of your own production are presented as a gift, you need to take the price at which they are usually sold to customers. Amounts of value added tax calculated by the taxpayer upon gratuitous transfer of property are not included in expenses when calculating corporate income tax. But VAT charged to an organization when purchasing gifts, provided there is a correctly executed invoice and other conditions established by Articles 171 and 172 of the Tax Code of the Russian Federation are met, can be deducted.

Example

Let's continue our example and assume that Veterok LLC usually sells its products to customers at a price of 2,360 rubles, including VAT - 360 rubles. Therefore, on the date of transfer of own products and gifts, the accountant must make the following entry:

Debit 91 Credit 68– 540 rub. ((1000 rub. + 2000 rub.) x 18%)) – VAT is charged on the gifts transferred.

income tax: looking for an item to account for gifts

The issue of recognizing gift expenses when determining the tax base for income tax is not simple. Let’s immediately make a reservation that if a company presents to contractors goods of its own production with the company’s symbols applied, the costs for them will not be advertising expenses, and here’s why.

Advertising is information disseminated in any way, in any form and using any means, addressed to an indefinite number of people and aimed at attracting attention to the object of advertising, generating or maintaining interest in it and promoting it on the market. In our case, the main thing in this definition is the word “uncertain”. An indefinite circle of persons refers to those persons who cannot be determined in advance as the recipient of advertising information. And since gifts are made to companies with which business relationships have already been established, such a circle cannot be called indefinite and, therefore, they cannot be classified as advertising costs.

If gifts, in particular souvenirs with the symbols of the organization, are presented to counterparties during an official reception in order to establish and (or) maintain mutual cooperation, then, in the opinion of the regulatory authorities, their cost can be charged as expenses as entertainment expenses. Documents confirming the official reception of business partners may be:

– order (instruction) of the head of the organization to cover the costs of the reception;

– estimate of entertainment expenses;

– primary documents, including in the case of using any goods purchased externally for entertainment purposes, payment for services of third-party organizations;

– an act on the implementation of entertainment expenses, signed by the head of the organization, indicating the amounts of entertainment expenses actually incurred.

If representatives are presented with company products or champagne and sweets, this can be included in the cost estimate in advance.

Do not forget! Representation expenses during the reporting (tax) period are included in other expenses in an amount not exceeding 4% of labor costs for this reporting (tax) period. Then VAT amounts are subject to deductions to the extent that such costs were taken into account when calculating the tax base for income tax (clause 7 of Article 171 of the Tax Code of the Russian Federation).

However, it is not always possible to hold an official reception for representatives of friendly companies on New Year's Eve. Often, an organization only has enough time to use couriers to deliver a gift to the counterparty’s office. Here, the position of the regulatory authorities is clear: the cost of a gift cannot be accepted as an expense, be it champagne with sweets or a souvenir with a logo. The reasoning is as follows.

Chapter 25 “Organizational Income Tax” of the Tax Code of the Russian Federation does not directly name expenses taken into account when calculating tax, such as the cost of gifts for business partners. And since gifts, in particular souvenirs and champagne, are donated property, in accordance with paragraph 16 of Article 270 of the Tax Code of the Russian Federation, they cannot be taken into account when determining the tax base for income tax.

Of course, you can object and refer to paragraph 49 of Article 264 of the Tax Code of the Russian Federation, which takes into account other costs associated with production and sales. The main thing is that they meet the criteria established by Article 252 of the Tax Code of the Russian Federation, namely, such expenses must be economically justified and documented.

In our opinion, if an organization accepts such expenses for expenses on the basis of subparagraph 49 of Article 264 of the Tax Code of the Russian Federation, there is a high risk of disagreements with inspectors. The regulatory authorities do not recognize these expenses as economically justified and will not accept arguments on the economic feasibility of the expenses incurred, and by virtue of the direct instructions of subparagraph 16 of Article 270 of the Tax Code of the Russian Federation, they will deduct expenses for gifts to contractors from expenses. And then you will have to prove your case in the courtroom.

As you can see, there are no problems with accounting, which cannot be said about tax accounting. After analyzing all possible tax risks, the accountant needs to decide whether such expenses will be taken into account when taxing profits or not. If the decision is positive, you will have to collect a large amount of evidence for the court, since the tax authorities will not let such a tidbit pass by.

READER'S OPINION

Gifts have economic feasibility!

Documents confirming the implementation of expenses are identical in accounting and tax accounting. And the manager’s order, which will indicate the goals of the gift campaign, will be one of the documents confirming the economic feasibility of the expenses. Gifts to counterparties are inherently economically justified. After all, the ultimate goal of giving gifts is to maintain and establish contacts with partners with whom contractual relations either exist or are expected in the future. Carrying out a congratulatory event helps to build customer loyalty, since everyone knows that customers only use the services of those companies they trust. Logically speaking, the decision to conduct a congratulatory campaign is made solely to expand the sales market and increase orders from existing partners. And the counterparty, whom they did not forget to congratulate, when choosing a partner to conclude an agreement or to renew it, will choose the most reliable and attentive from the huge mass of similar organizations. Even the Ministry of Finance of Russia, in letter dated July 31, 2007 No. 03-03-06/1/629, indicated that the validity of expenses taken into account when calculating the tax base should be assessed taking into account circumstances indicating the taxpayer’s intentions to obtain an economic effect as a result of real business activity. or other economic activity.

Taking into account that tax legislation does not use the concept of economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities, the validity of expenses that reduce income received for tax purposes cannot be assessed from the point of view of their feasibility, rationality, efficiency or the result obtained . Due to the principle of freedom of economic activity (Part 1 of Article 8 of the Constitution of the Russian Federation), the taxpayer carries out it independently

at your own risk and has the right to independently and solely evaluate its effectiveness and appropriateness. In this case, the responsibility for checking the economic justification of expenses incurred by the taxpayer is assigned to the tax authorities.

Lesnikov Igor Dmitrievich,
accountant, Uglich

In many organizations, it is customary to give New Year's gifts to employees, their children, partners or key clients. The corporate New Year's meeting has also become a good tradition. Artists are often invited to the celebration. Sometimes troubles happen during a holiday: an employee can get injured or cause damage. In general, the holiday for the accounting department turns into unnecessary troubles. Our cheat sheet for accounting for New Year's expenses will allow modern accountants to maintain a good mood.

We reward and give gifts

Holiday Awards

In accordance with Article 129 of the Labor Code of the Russian Federation, incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments) are included in the employee’s salary. The employer encourages (declares gratitude, gives a bonus, awards a valuable gift, certificate) to employees who conscientiously perform their job duties. Other types of incentives are determined by a collective agreement or internal labor regulations, as well as charters and discipline regulations. This is established in Article 191 of the Labor Code of the Russian Federation.

The taxpayer's expenses for wages include any accruals to employees in cash and in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses related to the maintenance of employees, if they are provided for by law. Russian Federation, labor or collective agreements. In tax accounting, labor costs include, in particular, accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in work and other similar indicators (clause 2 of Article 255 Tax Code of the Russian Federation).

Please note: for profit tax purposes, expenses for any types of remuneration other than those paid on the basis of employment contracts, as well as bonuses paid to employees from special purpose funds or targeted revenues are not taken into account (clauses 21, 22 of Article 270 of the Tax Code of the Russian Federation).

According to the Ministry of Finance, bonuses paid to employees on holidays do not relate to incentive payments, therefore they cannot be taken into account in expenses for profit tax purposes (letters dated November 9, 2007 No. 03-03-06/1/786, dated May 22, 2007 No. 03-03-06/1/287).

Judicial and arbitration practice

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In resolution dated July 18, 2007 No. F09-4795/07-S2, the Federal Antimonopoly Service came to the conclusion that premiums paid by the taxpayer for holidays are expenses that do not reduce taxable profit. As a result, these payments are not subject to unified social tax and insurance contributions for compulsory pension insurance.

True, in arbitration practice there is another opinion: if bonuses for holidays are provided for in labor or collective agreements (other local acts), the costs of such payments can be taken into account for tax purposes (Resolution of the Federal Antimonopoly Service ZSO dated January 23, 2008 No. F04-222/ 2008(688-A27-37), F04-222/2008(741-A27-37), FAS Central District dated September 15, 2006 No. A64-1004/06-11).

Taking into account the position of the Ministry of Finance, as well as the contradictory arbitration practice, we recommend for tax accounting purposes not to include in expenses the costs of paying bonuses for the New Year. This approach, firstly, will avoid a conflict situation with the tax authorities, and secondly, the amounts of premiums paid will not have to be charged with UST and insurance contributions for compulsory pension insurance (clause 3 of Article 236 of the Tax Code of the Russian Federation, clause 2 of Art. 10 of Law No. 9 167-FZ). The courts agree with this (decision of the Supreme Arbitration Court of the Russian Federation dated April 25, 2008 No. 5390/08, resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 20, 2007 No. 13342/06, FAS ZSO dated September 17, 2008 No. F04-458/2008 (11388 -A46-25)), as well as the Ministry of Finance of Russia (letter dated May 22, 2007 No. 03-03-06/1/287).

With regard to contributions for compulsory insurance against industrial accidents and occupational diseases, the situation is controversial. In the FSS letter No. 9 02-13/07-9665 dated 10.10.2007, officials indicated that all payments not listed in the List of non-taxable payments approved by Government Decree No. 765 dated 07.07.1999 are subject to contributions. Employee bonuses are not included in this list. However, the position of companies that do not charge insurance premiums for such premiums was supported by the Supreme Arbitration Court of the Russian Federation, which recognized that compulsory insurance contributions cannot be charged on payments not related to the performance of work duties by employees, that are not compensatory or stimulating, and that are of a one-time and optional nature. necessary (determination of the Supreme Arbitration Court of the Russian Federation dated November 8, 2007 No. 14150/07).

In accounting, New Year bonuses are included in other expenses (clause 11 of PBU 10/99). And if these amounts are not reflected in the tax base for income tax, a permanent difference arises in accounting and a corresponding permanent tax liability (clauses 4 and 7 of PBU 18/02).

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Igor Adiyakov, auditor:

“The New Year's bonus can also be issued as financial assistance. In this case, its amount cannot be taken into account when calculating taxable profit (subclause 23 of article 270 of the Tax Code), but it will not be necessary to accrue the unified social tax (clause 3 of article 236 of the Tax Code of the Russian Federation). Assistance is also not subject to personal income tax, but within the limit of 4,000 rubles (paragraph 4, subparagraph 28, article 217 of the Tax Code of the Russian Federation).

If the New Year's bonus is recognized as a reward based on the results of work for the year, then it will be of a production nature with all the ensuing consequences.

In accounting, such remuneration is taken into account as part of labor costs and is classified as expenses for ordinary activities (clause 5 of PBU 10/99). Accordingly, the premium is reflected in the debit of account 20, 26, 44, etc. and the credit of account 70.

The production bonus reduces the income tax base (clause 2 of Article 255 of the Tax Code of the Russian Federation), is subject to unified social tax (clause 1 of Article 236 of the Tax Code of the Russian Federation), and contributions to compulsory pension insurance (clause 2 of Article 10 of Law No. 167-FZ ), as well as insurance premiums for compulsory insurance against industrial accidents and occupational diseases. In addition, bonuses paid to employees based on work results in a calendar year are subject to personal income tax (Clause 1, Article 210 of the Tax Code of the Russian Federation).”

New Year gifts

Income tax. Costs for purchasing gifts for employees do not reduce taxable profit, since they are not aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation). Paragraph 16 of Article 270 of the Tax Code of the Russian Federation also stipulates that the tax base does not take into account costs in the form of the value of property transferred free of charge and expenses associated with such transfer. Since the value of gifts is not taken into account in the income tax base, a permanent tax liability should be reflected in the accounting records.

VAT. The issuance of a gift, from the point of view of taxation of the value of the gift (VAT), is a gratuitous transfer of property, which falls under the concept of “sale”. That is, VAT must be calculated on the cost of gifts to employees, their children or other persons not connected with the organization by an employment contract (clause 1 of Article 146 of the Tax Code of the Russian Federation, letters of the Ministry of Finance dated June 13, 2007 No. 03-07-11/159 and 04/10/2006 No. 03-04-11/64).

At the same time, the tax base for VAT is defined as the value of gifts, calculated on the basis of market prices (clause 2 of Article 154 of the Tax Code of the Russian Federation). VAT accrued when transferring gifts is not taken into account as expenses for profit tax purposes (Clause 16, Article 270 of the Tax Code of the Russian Federation). In this case, tax amounts presented by the supplier can be deducted, since gifts are used in transactions subject to VAT. Naturally, for this it is necessary to fulfill other requirements of paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation. In particular, the organization must have a correctly drawn up invoice from the supplier.

In some cases, the transfer of a gift can be removed from the concept of “sale” and, as a result, exempt from VAT. Namely: if a gift is given for high production results as a bonus for an employee (paragraph 2 of article 135, article 191 of the Labor Code of the Russian Federation). Thus, the company does not give the employee a thing, but encourages his work within the established personnel policy, that is, the cost of the gift is included in the remuneration system. True, the tax authorities have an extremely negative attitude towards such a decision, and the company will most likely have to defend its case in court.

Judicial and arbitration practice

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A number of courts agree that the transfer of New Year's gifts is subject to VAT (Resolution of the Federal Antimonopoly Service of the Eastern Military District dated January 23, 2006 No. A17-2341/5/2005).

However, a unified practice has not yet emerged, and the company can take advantage of this circumstance. Judges of the FAS UO are especially loyal to enterprises. They do not recognize the issuance of gifts as subject to VAT (resolutions dated January 23, 2006 No. F09-6256/05-S2 and dated February 20, 2008 No. F09-514/08-S2). Moreover, the court’s position in the first case was based on the fact that gifts are a type of bonus and, accordingly, are included in wage costs. In the second case, the arbitrators proceeded from the fact that the gifts were not used for the needs of the company, but were given free of charge to the children of the company's employees. And, most importantly, the gifts were provided for by the collective agreement.

A similar position is taken by the Federal Antimonopoly Service of the North-Western Territory (resolution dated February 10, 2006 No. A05-11177/2005-18).

"Salary" taxes. Gifts from the employer are the employee’s income in kind (subclause 2, clause 2, article 211 of the Tax Code of the Russian Federation), which is subject to personal income tax. The value of a gift is exempt from taxation only up to 4,000 rubles. for the tax period (clause 28 of article 217 of the Tax Code of the Russian Federation). For a number of taxpayers, for example, WWII veterans, the upper limit of the non-taxable amount is set at 10,000 rubles (clause 33 of Article 217 of the Tax Code of the Russian Federation). Let us remind you that when determining the value of a gift, it includes the corresponding amounts of VAT and excise taxes (clause 1 of Article 211 of the Tax Code of the Russian Federation). Moreover, the organization is recognized as a tax agent, which means it must calculate, withhold and transfer tax to the budget. The accrued tax is withheld from any funds paid by the agent to the taxpayer. Let us remind you that the withheld amount of personal income tax cannot exceed 50% of the payment amount (clause 4 of article 226 of the Tax Code of the Russian Federation).

The cost of gifts given to employees is not subject to UST. After all, gifts are not considered remuneration under employment or civil law contracts (clause 1 of Article 236 of the Tax Code of the Russian Federation). Employees usually receive gifts for the New Year and other holidays on the basis of an order from the general director; expenses for gifts are made from net profit, which means they are not included in the tax base under the Unified Social Tax (letter of the Ministry of Finance dated May 17, 2006 No. 03-03-04 /1/468).

Judicial and arbitration practice

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Even when tax authorities try to collect unified social tax in such cases, they are rebuffed in court (Resolution of the Federal Antimonopoly Service of the Moscow Region dated January 26, 2006 No. KA-A40/13899-05, FAS ZSO dated March 22, 2006 No. F04-2436/2006(20597 -A75-14)). Accordingly, insurance contributions to the Pension Fund of the Russian Federation are not charged (clause 2 of Article 10 of Law No. 167-FZ).

At the same time, if the issuance of gifts for the holiday is provided for by collective and labor agreements and the company has the opportunity to include them in wage costs, the unified social tax will have to be accrued (Resolution of the Federal Antimonopoly Service ZSO dated August 18, 2005 No. F04-5303/2005(13986-A27- 27)).

If the gift is given to a representative of a partner company, then the organization does not have the opportunity to withhold personal income tax. In this case, she must, within a month from the date of delivery of the gift, inform in writing the tax authority at the place of her registration about the income paid and the impossibility of withholding personal income tax from it (clause 5 of Article 226 of the Tax Code of the Russian Federation). However, when presenting a gift, no one will ask a representative of another company for passport data, TIN and other information necessary for reporting to the tax authorities. Therefore, when such a situation arises, organizations usually prefer to “register” the gift in accounting for one of the employees of their organization.

Contributions to the Social Insurance Fund. In the above List of non-taxable payments, the cost of gifts is not indicated, that is, formally it turns out that the company is obliged to pay contributions. However, earlier the Ministry of Finance, in letter No. 04-04-04/59 dated May 26, 2004, explained that if gifts are not an integral part of remuneration, then their amount is not subject to contributions to the Social Insurance Fund. This point of view is confirmed by judicial practice (resolution of the Federal Antimonopoly Service of the Moscow Region dated September 10, 2007 No. KA-A40/9176-07). To be fair, we note that in other regions decisions are not always made in favor of companies.

Example 1

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JSC "Zabota" employs 20 people. For the New Year, the organization paid bonuses to employees. The total amount of payments was 120,000 rubles. (6,000 rubles each). In addition, on New Year's Eve, all employees were given gifts in accordance with the order of the General Director. The total cost of gifts is 82,600 rubles. (including VAT - 12,600 rubles).

The gift supplier issued a corresponding invoice to Zabota JSC. When transferring gifts to employees, a VAT taxable item arises. The tax base is equal to the purchase price of the gifts, as it corresponds to market prices. This means that the amount of calculated VAT is 12,600 rubles. In turn, the organization has the right to deduct the tax presented by the seller.

Bonuses, the cost of gifts, as well as accrued VAT do not reduce taxable profit. Thus, a permanent tax liability of 40,520 rubles is formed in the organization’s accounting. (RUB 82,600 - RUB 12,600 + RUB 12,600 + RUB 120,000) x 20%.

The considered transactions in accounting are reflected by the following entries:

• Debit 41 Credit 76 - 70,000 rub. (RUB 82,600 - RUB 12,600) - reflects the cost of gifts;
• Debit 19 Credit 76 - 12,600 rub. - VAT on gifts is reflected;
• Debit 68 subaccount “VAT calculations” Credit 19 - 12,600 rub. - “input” VAT on gifts is accepted for deduction;
• Debit 91,2 Credit 41 - 70,000 rub. - expenses for gifts are written off as other expenses;
• Debit 91,2 Credit 68 subaccount “Calculations for VAT” - 12,600 rubles. - VAT is charged to the budget on the market value of the gifts transferred;
• Debit 99 Credit 68 subaccount “Calculations for income tax” - 40,520 rubles. - a permanent tax liability is reflected.

When paying a New Year's bonus, the organization, as a tax agent, withholds personal income tax from each employee in the amount of 780 rubles. (RUB 6,000 x 13%). It is also necessary to determine the amount of taxable income in kind for each employee. The cost of one gift, including VAT, is RUB 4,130. (82,600 rubles: 20), which means that each employee is subject to taxation in an amount exceeding 4,000 rubles, that is, 130 rubles. (4,130 rubles - 4,000 rubles). In this case, personal income tax will be 17 rubles. (130 rub. x 13%). (For example, during the tax period the organization did not give any other gifts to any of its employees).

It is advisable to reflect the considered settlements with the employee using account 73 “Settlements with personnel for other operations”, since the payment of the New Year bonus and the issuance of gifts are not related to wages.

The following entries were made in the accounting records of Zabota CJSC for each employee:

• Debit 91,2 Credit 73 - 6,000 rub. - New Year bonus awarded;
• Debit 73 Credit 68 subaccount “Calculations for personal income tax” - 797 rubles. (780 rubles + 17 rubles) - personal income tax is calculated on the amount of the bonus and the value of the gift exceeding 4,000 rubles;
• Debit 73 Credit 50 - 5,203 rub. (6,000 rubles - 797 rubles) - a bonus was paid to the employee minus tax.

Collective holiday

Festive banquet

Accounting

To organize a corporate celebration, you need to rent a banquet hall, order festive dishes, invite artists, buy prizes and gifts. Expenses for holding a corporate party must be documented. First of all, the head of the organization must issue an order (instruction) on holding a festive event, which must indicate:

• date, place and reason for the corporate party;
• a list of employees and guests who participate in the festive evening;
• evening program;
• list of competitions and entertainment.

In addition, you should approve the cost estimate for the festive event, determine the person who is responsible for organizing and holding the celebration, as well as a list of prizes that will be awarded in various competitions at the party.

After a corporate holiday, an Act is drawn up, on the basis of which the costs of its holding are written off. Costs of recreation and entertainment are classified as non-operating expenses ().

Please note: expenses can be reflected in the debit of account 84 only if the founders of the enterprise have agreed to spend the net profit. The order of the founders must be formalized in the form of minutes of the general meeting of the founders. For a JSC this is a general meeting of shareholders (subclause 11, clause 1, article 48 of the Federal Law of December 26, 1995 No. 208-FZ), and for an LLC - a general meeting of participants (clause 1 of article 28 of the Federal Law of 02/08/1998 No. 14-FZ). If the founders did not make such a decision, then the expenses for holding the New Year's banquet should be reflected in the debit of account 91.2, as well as in line 130 of Form No. 2 of the Profit and Loss Statement.

Gifts specially purchased for the holiday should be accounted for in account 41 “Goods” in accordance with clause 2.

Taxation

Personal income tax, unified social tax, contributions. If competitions with prizes are awarded during the holiday, their cost is subject to personal income tax in the same manner as the cost of gifts.

The organization enters into civil contracts with artists, and the costs of paying for their performances are reflected as non-sales expenses (clause 12 of PBU 10/99). When paying remuneration to artists who are not registered as individual entrepreneurs, the organization acts as a tax agent and must, according to Art. 226 of the Tax Code of the Russian Federation, withhold tax from their income. At the same time, at the request of the artist, he can be granted a professional tax deduction in the amount of actual expenses incurred or in the amount of 20% of the income received (clause 3 of Article 221 of the Tax Code of the Russian Federation). Artists registered as individual entrepreneurs pay their own taxes. And if they present documents confirming their state registration as an individual entrepreneur and tax registration, the organization will not have to submit information about paid income to the tax authorities and withhold personal income tax (clause 2 of Article 230 of the Tax Code of the Russian Federation). In addition, for payments that the organization does not include in the tax base for income tax, it is not necessary to accrue UST (Clause 3 of Article 236 of the Tax Code of the Russian Federation). A similar provision applies to insurance contributions for compulsory pension insurance (clause 2 of article 10 of the Federal Law of December 15, 2001 No. 167-FZ). Insurance contributions to the Social Insurance Fund are calculated only from accrued wages (Article 3 of Federal Law No. 125-FZ of July 24, 1998). In other words, an individual must have an employment relationship with the enterprise. In this case, a civil contract has been concluded with the artist, which means that there is no need to accrue accident insurance contributions on the amount of his remuneration.

Income tax. In accordance with paragraph 29 of Art. 270 of the Tax Code of the Russian Federation, expenses for a festive banquet will not be taken into account when taxing profits. Since these expenses are often quite significant, you can try to write them off as representative expenses associated with the official reception and service of representatives of other organizations. According to sub. 22 clause 1 art. 264 of the Tax Code of the Russian Federation, such costs are included in other expenses associated with production and sales and are taken into account when determining the income tax base. It is necessary to properly prepare primary documents (estimate of entertainment expenses, act of holding an event with a list of invited persons). However, it should be remembered that entertainment expenses are included in other expenses in an amount not exceeding 4% of labor costs for this year (clause 2 of Article 264 of the Tax Code of the Russian Federation).

Unfortunately, it is impossible to take into account the costs of performing artists when taxing profits, since they do not meet the criterion of economic feasibility in accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

Single tax under the simplified tax system. If a taxpayer organizing a holiday for employees is on a simplified taxation system (the object of taxation is income reduced by the amount of expenses), then he will not be able to reduce the costs taken into account when calculating the single tax by the amount of expenses for holding festive events. The list of expenses by which income can be reduced in this case is closed (Article 346.16 of the Tax Code of the Russian Federation), and expenses for holding corporate events are not indicated in it.

With regard to contributions to the Pension Fund, the situation with the amount of remuneration paid to artists is controversial. Thus, the Ministry of Finance is confident that the right, in accordance with paragraph 3 of Art. 236 of the Tax Code of the Russian Federation, not to pay pension contributions from payments not taken into account when taxing profits, does not apply to “special regimes”. Insurance premiums by such enterprises must be paid in accordance with the generally established procedure (letter dated March 11, 2008 No. 03-04-06-02/27). Tax officials are in solidarity with financiers (letter from the Federal Tax Service of Russia for Moscow dated April 11, 2007 No. 18-11/3/033384@). Meanwhile, the Supreme Arbitration Court of the Russian Federation, in its ruling dated August 25, 2008 No. 10789/08, makes the opposite conclusion: companies under special regime are not deprived of the right to apply clause 3 of Art. 236 Tax Code of the Russian Federation. The same point of view was expressed by the arbitrators of the Presidium of the Supreme Arbitration Court earlier in Resolution No. 14324/04 dated April 26, 2005.

VAT. There are two positions on the issue of calculating VAT: one of them is similar to the procedure for calculating VAT on the cost of gifts, in which the costs of a festive banquet are recognized as gratuitous sales, the second is that these expenses are not subject to VAT, therefore, the tax paid to suppliers on the costs of the celebration , is not accepted for deduction, since this does not comply with the conditions for applying the deduction in paragraph 2 of Art. 171 Tax Code of the Russian Federation.

Example 2

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ZAO "Zabota" decided to organize a New Year's banquet in a restaurant, which issued a total bill for food and hall rental in the amount of 118,000 rubles, including VAT of 18,000 rubles. In addition, gifts worth 11,800 rubles were purchased for employees, including VAT of 1,800 rubles. An artist registered as an individual entrepreneur and issued an invoice in the amount of 20,000 rubles excluding VAT, since he is on the simplified tax system, has been invited to play the role of entertainer. A musical ensemble has also been invited, the members of which are not entrepreneurs; civil contracts have been concluded with them.

In the company's accounting, these transactions are reflected by the following entries:

• Debit 41 Credit 60- 10,000 rub. - gifts were purchased for employees;
• Debit 19 Credit 60 - 1,800 rub. - VAT on gifts is taken into account;
• Debit 60 Credit 51 - 11,800 rub. - gifts paid to the supplier;
• Debit 68 Credit 19 - 1,800 rub. - VAT is accepted for deduction;
• Debit 91 Credit 41 - 10,000 rub. - gifts were presented to employees;
• Debit 91 Credit 68 - 1,800 rub. - VAT is charged on the gratuitous transfer of gifts;
• Debit 91 Credit 60 - 100,000 rub. - costs for the New Year's banquet (hall rental and dinner);
• Debit 19 Credit 60 - 18,000 rub. - VAT on banquet costs is taken into account;
• Debit 60 Credit 51 - 118,000 rub. - paid expenses for the banquet;
• Debit 91 Credit 19 - 18,000 rub. - non-refundable VAT is written off;
• Debit 91 Credit 76 - 20,000 rub. - remuneration was awarded to the invited entertainer;
• Debit 91 Credit 70 - 20,000 rub. - remuneration for musicians who are not individual entrepreneurs;
• Debit 70 Credit 68 - 2,600 rub. - personal income tax is withheld from remuneration to musicians (not individual entrepreneurs);
• Debit 99 Credit 68 - 33,960 rub. (RUB 169,800 x 20%) - the permanent tax liability for income tax is taken into account.

Example 3

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LLC "Comfort" decided to hold the holiday in its premises (food and drinks cost 60,000 rubles: part of the food in the amount of 20,000 rubles was purchased on the market and VAT on it was not confirmed, the remaining products amounted to 40,000 rubles (including VAT (10%, 18% for various goods) 5,000 rubles)) - in wholesale companies. It was decided not to invite artists, but costumes of fairy-tale characters were rented from the regional House of Culture for the amount of 5,900 rubles, including VAT 900 rubles. Instead of gifts, employees were paid New Year bonuses in the amount of 75,000 rubles. based on 3,000 rubles. every employee.

In accounting, transactions are reflected by the following entries:

• Debit 41 Credit 71 - 20,000 rub. - products purchased on the market through accountable persons were capitalized;
• Debit 71 Credit 50 - 20,000 rub. - settlements with accountable persons have been made;
• Debit 41 Credit 60 - 35,000 rub. - products purchased from wholesale companies were capitalized;
• Debit 19 Credit 60 - 5,000 rub. - VAT is taken into account on products purchased from wholesale companies;
• Debit 60 Credit 51 - 40,000 rub. - paid for products to wholesale companies;
• Debit 91 Credit 60 - 5,000 rub. - costumes are rented;
• Debit 19 Credit 60 - 900 rub. - VAT on rented suits is taken into account;
• Debit 60 Credit 51 - 5,900 rub. - payment to the House of Culture for rented costumes;
• Debit 91 Credit 70 - 75,000 rub. - New Year bonuses awarded;
• Debit 70 Credit 68 - 9,750 rub. - personal income tax is withheld from the amount of premiums;
• Debit 70 Credit 50 - 65,250 rub. - bonuses paid;
• Debit 91 Credit 41 - 55,000 rub. - products for the holiday were written off;
• Debit 91 Credit 19 - 5,000 rub. - non-refundable VAT on products is written off;
• Debit 91 Credit 19 - 900 rub. - non-refundable VAT on rented suits has been written off;
• Debit 99 Credit 68 - 28,180 rub. (RUB 140,900 x 20%) - the permanent tax liability for income tax is taken into account.

A spoon of tar

Holiday events don't always go smoothly. Unfortunately, bad things can happen during a corporate celebration.

Injury. For example, an employee received an injury that resulted in temporary loss of ability to work. According to clause 14 of the Regulations on the procedure for providing benefits for state social insurance, a temporary disability benefit approved for a domestic injury is issued starting from the sixth day of incapacity. Thus, for the first 5 days of being on sick leave, the victim will not receive anything. But it is possible to prove the industrial nature of such an injury. Accidents at work are subject to recording if they occurred, including when performing work overtime (Article 227 of the Labor Code of the Russian Federation). Since corporate celebrations are usually held on weekdays (however, the condition must be met that the holiday took place on the territory of the organization), it is possible, if the manager has the good will, to issue a corresponding order “retroactively”. It must be remembered that in accordance with sub. b clause 27 of the above provision, benefits are not issued in case of temporary disability from injuries resulting from alcohol abuse.

Damage. The following may also happen: an organization ordered a banquet at a restaurant, during which one of the “celebrants” broke a mirror (or caused other material damage). The restaurant, naturally, filed claims against the organization and demanded compensation for damages. Costs associated with compensation for damage caused are included in non-operating expenses (subclause 13, clause 1, article 265 of the Tax Code of the Russian Federation). However, paragraph 1 of Art. 1068 of the Civil Code of the Russian Federation states that a legal entity compensates for damage caused by its employee during the performance of his labor duties. Since the situation under consideration does not meet the requirements of the above norm, the employee bears financial liability to the employer for damage resulting from his compensation for damage to other persons (Article 238 of the Labor Code of the Russian Federation).

Office decoration

Although decorations purchased for holiday decoration of premises can be used for more than one year, the organization cannot take them into account as part of the operating system. After all, such property will not bring economic benefits to the enterprise. Therefore, after purchasing jewelry, it is necessary to reflect its cost as part of inventory and household supplies on account 10 “Materials”. After transferring for use, the cost of the holiday props must be included in non-operating expenses as costs for entertainment, recreation and cultural and educational events (clause 12 of PBU 10/99).

“Input” VAT paid as part of the cost of jewelry cannot be deducted, since the acquired values ​​will not be used in transactions subject to this tax (subclause 1, clause 2, article 171 of the Tax Code of the Russian Federation). The VAT amount must be included in non-operating expenses.

Since the costs of holiday decorations (including “input” VAT) are not taken into account for profit tax purposes, the organization has a permanent difference, leading to the appearance of a permanent tax liability in accounting (clauses 4, 7 of PBU 18/02). Such an obligation is reflected in the debit of account 99 “Profits and losses” in correspondence with account 68 “Calculations for taxes and fees” subaccount “Calculations for income taxes”.

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Footnotes

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DO NOT MISS

Yu.V. Kapanina,
accounting and tax expert

Has your company decided to give its business partners New Year's gifts? Will it be possible to take into account their cost for “profitable” purposes? Let's say right away that the tax authorities will be against this. In addition, when transferring a gift, you will have to charge and pay VAT at your own expense. However, you can try to take into account “gift” costs as entertainment or advertising expenses.

Gifts to Clients - Tax Implications

"Profitable" accounting

Officials do not prohibit giving gifts to partners and clients. The main thing is that this should be without damage to the state budget A Letters of the Ministry of Finance dated September 18, 2017 No. 03-03-06/1/59819, dated October 8, 2012 No. 03-03-06/1/523. That is, “gift” costs cannot be taken into account when calculating income tax b clause 16 art. 270 Tax Code of the Russian Federation.

And all because giving gifts is a gratuitous transfer of property. Moreover, the arguments are that these actions are aimed at strengthening business ties or retaining clients and the cost of the gift complies with the norms of the Civil Code of the Russian Federation (not exceeding 3 thousand). rub.) subp. 4 paragraphs 1 art. 575 Civil Code of the Russian Federation, they don't work here.

Therefore, it is safer to finance the cost of gifts from net profit.

Although sometimes you can write off “gift” costs as entertainment or advertising expenses.

Situation 1. Alcohol gifts - as entertainment expenses

If you decide to give alcohol or candy to your counterparties, then their cost can be taken into account for “profitable” purposes as entertainment expenses s subp. 22 clause 1 art. 264 Tax Code of the Russian Federation. After all, the list of entertainment expenses in the Tax Code of the Russian Federation is not specified. In addition, the Ministry of Finance allows the costs of purchasing alcohol to be taken into account in their composition. I Letters of the Ministry of Finance dated March 25, 2010 No. 03-03-06/1/176, dated August 16, 2006 No. 03-03-04/4/136.

Advice

Since the circulation of alcohol is controlled by the state, so that you do not have problems due to the lack of a license to purchase it at clause 16 art. 2, paragraph 2 art. 18 of the Law of November 22, 1995 No. 171-FZ; Part 3 Art. 14.17 Code of Administrative Offenses of the Russian Federation, It is better to purchase alcoholic gifts at retail for cash.

You just need to remember that, firstly, entertainment expenses are subject to rationing for tax purposes: they are included in the base in the amount of no more than 4% of labor costs for this reporting (tax) period d clause 2 art. 264 Tax Code of the Russian Federation.

Secondly, you need to prepare the documents correctly. The following should be visible from them:

the funds were spent on holding an official reception for business clients, and not on organizing entertainment and recreation A clause 2 art. 264 Tax Code of the Russian Federation;

purchased sweets and alcohol were treated to guests at negotiations, and were not given as gifts.

First, the manager needs to issue an order on the conduct of the event, its goals and objectives. It should also reflect the list of company persons participating in the official meeting, and the procedure for issuing money on account for entertainment expenses. Here is a sample order.

Limited Liability Company "Soft-Trade"

Order No. 158

Moscow

In order to maintain business cooperation and increase product sales

I ORDER:

1. Conduct negotiations on December 20, 2017 with representatives of Mos-torg LLC on the issue of increasing the sales volume of Soft-Trade LLC products in the first half of 2018 under agreement dated June 5, 2017 No. 42.

Venue for negotiations - Moscow, st. Udaltsova, 118.

2. Include the following events in the official meeting plan: presentation of the new software product “ERP 2.0”, negotiations.

3. Organize buffet service for negotiation participants.

4. Involve the following employees of Soft-Trade LLC to participate in the negotiations:
- General Director S.I. Lipina;
- commercial director A.Yu. Panina;
- Head of Sales Department N.T. Suslova.

5. Appoint commercial director A.Yu. as responsible for organizing and holding the event. Panin and instruct him to prepare and submit for approval to the General Director:
- cost estimate for holding an official meeting and negotiations - until December 15, 2017;
- report on the event and negotiations - no later than December 26, 2017.

6. Chief accountant T.I. Timokhina to ensure the issuance of funds to A.Yu. Panin according to the approved cost estimate for holding the official meeting and negotiations.

The following have been familiarized with the order:

Then you will need to compile b Letters of the Ministry of Finance dated April 10, 2014 No. 03-03-RZ/16288, dated November 1, 2010 No. 03-03-06/1/675:

cost estimate for the event, approved by the manager, where the planned cost should be determined;

report on the event, approved by the manager. It indicates the time and place of the event, the actual composition of the participants in the negotiations, the issues discussed during the meeting, the results achieved and the amount of actual expenses incurred for organizing the event.

In addition, you must have the usual primary documents (invoices, cash receipts) for all entertainment expenses.

Situation 2. Souvenirs - for entertainment or advertising expenses

When distributing gifts that bear the symbols of the organization (for example, pens, notepads, calendars, flash drives, T-shirts, etc.), it is important for tax accounting whether the circle of recipients is known in advance.

After all, if souvenirs with a company logo are intended for an indefinite number of people, then their cost can be recognized as part of advertising expenses in an amount not exceeding 1% of sales revenue And subp. 28 clause 1, clause 4 art. 264 Tax Code of the Russian Federation; ; Resolution of the AS MO dated October 11, 2016 No. F05-14103/2015.

If souvenirs are given to representatives of counterparty companies during negotiations, then in this case the cost of the gifts, due to the certainty of the persons receiving them, cannot be taken into account as advertising expenses V Letter from the Federal Tax Service for Moscow dated October 18, 2010 No. 16-15/108647@. At the same time, the tax authorities allowed it to be recognized as part of entertainment expenses V Letter of the Federal Tax Service for Moscow dated April 30, 2008 No. 20-12/041966.2. However, the Ministry of Finance has a different opinion. It is impossible to include such expenses in entertainment expenses, since they are not mentioned in paragraph 2 of Art. 264 Tax Code of the Russian Federation Letter of the Ministry of Finance dated August 16, 2006 No. 03-03-04/4/136.

VAT consequences

The gratuitous transfer of any property is recognized as a sale, which means that when giving gifts you will have to charge VAT subp. 1 clause 1 art. 146 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 06/04/2013 No. 03-03-06/2/20320. In this case, the tax base will be the market value of the transferred gifts (which can be taken as their purchase price) without taking into account VAT clause 2 art. 154 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated October 4, 2012 No. 03-07-11/402.

In addition, you need to draw up a single copy of the invoice and register it in the sales book and clause 3 art. 168 Tax Code of the Russian Federation; clause 3 of the Rules for maintaining the sales book, approved. Government Decree No. 1137 dated December 26, 2011.

By the way, input VAT on the cost of gifts can be deducted in the general manner e subp. 1 item 2 art. 171, paragraph 1, art. 172 Tax Code of the Russian Federation.

If you took into account “gift” costs as entertainment or advertising expenses, then things with VAT are different.

Situation 1. “Gift” expenses are included as entertainment expenses. In this case, you do not have the actual transfer of gifts. This means there is no need to charge VAT. It should be remembered that entertainment expenses are regulated. That is, the amounts of input VAT on such expenses are subject to deduction in proportion to the “profitable” standard at clause 7 art. 171 Tax Code of the Russian Federation. If at the end of the year you have unaccounted entertainment expenses that exceed 4% of your payroll, VAT on them is not deductible and is not taken into account in tax expenses.

Situation 2. Costs for souvenirs are included as advertising expenses. Then the procedure for calculating VAT depends on the cost of advertising products And subp. 25 clause 3 art. 149 Tax Code of the Russian Federation; clause 12 of the Resolution of the Plenum of the Supreme Arbitration Court of May 30, 2014 No. 33:

if the price of a souvenir unit including VAT was 100 rubles. or less, then there is no need to charge VAT when transferring such a souvenir. Input VAT on this promotional product is included in its price. Since you have a transaction that is not subject to VAT, in general you will have to keep separate records of input VAT;

If the price of a unit of production, including VAT, is more than 100 rubles, then VAT must be charged on its cost. In this case, input VAT on the cost of such souvenirs is deductible.

If the cost is greater, then the amount exceeding this limit is subject to personal income tax. But since you do not have the opportunity to withhold tax from the client, you need to report this to the Federal Tax Service. To do this, you should fill out a 2-NDFL certificate for it (in the “Sign” field, enter the number “2”) and submit it to your Federal Tax Service no later than March 1 of the following of the year clause 5 art. 226 Tax Code of the Russian Federation; Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485@.

My question is related to the nuances of customer interest through bonuses and material gifts. How to do this correctly in accounting, how to write off these costs correctly?

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.

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

Instructions

Determine whether purchased gifts affect the state of the tax base in relation to income tax, VAT and personal income tax. Since, according to Art. 252 of the Tax Code of the Russian Federation, only those that are allocated for the implementation of activities and profit making by the organization are equated to justified expenses, then gifts cannot be equated to them. Therefore, the tax base when calculating income tax on the amount of funds spent is not reduced, as evidenced by Art. 270 Tax Code of the Russian Federation. The exception is gifts and prizes purchased as part of a marketing campaign, i.e. addressed to an indefinite circle of people. The amount of property transferred free of charge to employees and third parties (clients and partners) is subject to VAT. In this case, traditional deductions apply. If an organization is going to give gifts to its employees, then personal income tax must be paid on them.

Prepare the documents necessary for accounting. These include: Invoice for receipt, indicating the fact of purchase; Account - for the transfer of gifts; An extract from the company confirming payment (necessary for paying insurance premiums); An accounting certificate indicating that gifts are included in non-operating expenses (clause 12 of PBU 10/99); Accounting certificate-calculation (for calculating contributions to the Pension Fund); An order from the head of the organization for the purchase of gifts with a list of recipients attached (the list is appropriate only in the case of transfer of acquired property to employees, since the recipient’s signature is required). In accordance with Art. 217 of the Tax Code of the Russian Federation, personal income tax does not apply to gifts to employees whose value for the past year does not exceed 4 thousand rubles. (per person per tax period). The amount of tax directly depends on the wording. You should not use words such as “prize” or “winning”, since in this case you will have to pay 35% (Clause 2 of Article 224 of the Tax Code of the Russian Federation) instead of 13%.

Post gifts using the following entries. For VAT payers (OSNO): Dt 41 Kt 60 (Purchase of gifts); Dt 19 Kt 60 (VAT display); Dt 91/02 Kt 41 (Write-off of expenses for the purchase of gifts); Dt 91/02 Kt 68/02 (VAT accrual); Dt 68/02 Kt 19 (Presentation of VAT for deduction). If VAT is not applied (STS, UTII): Dt 41 Kt 60 (Purchase of gifts); Dt 91/2 Kt 41 (Write-off of expenses for the purchase of gifts). If the gift amount exceeds 4 thousand rubles. you need to add account No. 70 “Settlements with personnel for wages”.

Helpful advice

You can save money on corporate gifts with a company logo if you use them as part of a marketing campaign. In this case, they are considered justified, i.e. their amount can be used to reduce the income tax base. The only additional condition: there should not be a list of donees.

A share is a security that confirms the contribution of a certain amount by its owner to the authorized capital of the enterprise. The organization has the right to dispose of its property as it sees fit, and shares are no exception. It can invest them in the authorized capital of other enterprises, sell them, transfer them free of charge or as payment for goods. Thus, the company is faced with the acute question of the correct conduct of the action according to the accounting statements.

Instructions

Notify all members and shareholders of the sale or transfer of shares in the business. If this is not done, the transaction may be declared invalid within three months. Donations between commercial organizations in the amount of more than 3 thousand are not allowed, except in cases where this is provided for by the charter. The shares are held at the moment of transfer to financial ownership. Confirm the fact of disposal of the share, drawn up in any form, for example, in the form of an acceptance certificate or a purchase and sale agreement.

Carry out the sale of the share of shares in accounting as a disposal of financial investments. To do this, a debit is opened on account 76 “Settlements with various creditors and debtors” and a credit on account 91-1 “Other income”, which reflect the sale or transfer of shares to another organization in the event of income. To write off the cost of shares and expenses associated with their sale, it is necessary to open a debit to account 91-2 “other expenses” and a credit to account 58-1 “Shares and shares” and account 76.

Purchase shares of another organization and notify the tax office about it within a month by filling out form No. C-09-2. Conclude the transaction in writing by drawing up a purchase and sale agreement, in which you indicate the details of the parties, the data and cost of the object of the transaction, as well as other essential terms of the agreement.

Record the acquisition of shares of another organization in the accounting department. To do this, a debit is opened on account 58-1 and a credit on account 76. Acquired shares are recorded in accounting at original cost based on the general procedure. In this case, it does not matter that the shares are on the securities market, since this is taken into account only when they are disposed of or revalued. The costs incurred by the company to purchase shares can be excluded from the amount of the initial cost and reflected as other expenses of the organization if their amount does not significantly deviate from the purchase price of the shares.

For the New Year, it is customary to give gifts to employees and members of their families, government officials, business partners and other persons who influence the activities of the enterprise. For an accountant, registration of such transactions brings many difficulties, so they often try not to use documentary documentation. Anyone who decides to reflect New Year's gifts in accounting and tax accounting must follow certain rules.