DO NOT MISS
Yu.V. Kapanina,
accounting and tax expert
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.
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 included 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.
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 CEO:
- 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 head. 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.
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@ 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 At the same time, the tax authorities allowed it to be recognized as part of entertainment expenses. 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.
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 The gratuitous transfer of any property is recognized as a sale, which means that when giving gifts you will have to charge 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.
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. at 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. 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@.A professional marketer knows that customers need to be “pampered” with gifts. all year round, introducing more and more new 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, and 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 reciprocal 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, gifts as an additional reward for completing job responsibilities employees can only receive 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, there were winter jackets, coats, sweaters, etc., i.e. goods that need to be sold, since it is necessary to free up retail space for a new product. 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 rub.).
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 price – 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 following accounting entries are made in the organization's accounting:
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. Must be compiled in writing a contract of donation of movable property, 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 of the Tax Code of the Russian Federation.
Unfortunately, many managers do not think about how important corporate gifts are. Year after year, they continue to give away unnecessary items with the company logo to their employees and partners. These include notepads, pens, mugs, keychains, and calendars. The latter most often remain packaged, because each company has its own corporate calendar.
It is important to remember that unusual corporate gifts can not only please your colleagues and companions, but also increase their loyalty to you as a leader and partner. Moreover, the more interesting the gift, the more likely it is that it will be used, and, therefore, it will be in plain sight.
Each company has its own special dates: the day of foundation, the day of concluding a major deal, professional holidays. In addition, no one canceled corporate events in honor of the New Year, February 23 or March 8. It is on these days that your employees and colleagues expect presents from you.
Don’t forget to congratulate your colleagues on their birthday or professional achievements
Ordinary employees should be given identical gifts for corporate events to avoid talking about favorites and insults.
A gift related to the field of activity would be interesting. For example, if your company is engaged in construction, then you can give your colleagues a chocolate set in the form of tools. If your budget allows, you can order personalized diaries with a leather cover. Your employees will definitely appreciate this individual approach.
A watch with a branded dial for ordinary employees of a large company
Souvenir flash drives for men working at an automobile company
Mugs with cozy hand-knitted covers are a great idea for a corporate gift for the Christmas holidays
An ordinary grocery gift can be made memorable if you approach its design creatively. For example, order branded labels for bottles of alcohol or wrapped candies with your logo.
Product gift with company logo
When preparing presentations for partners, you should prioritize. If you know one of them closely, you probably know about his hobbies and interests. It is a personal approach that will make your corporate presentation pleasant and unforgettable. For example, if your partner is a lover of Apple technology, then give him original case to your phone or tablet.
Sweet corporate gifts will be universal. For example, you can order cupcakes with your company logo and present them to your partners. As New Year's gift perfect gingerbread. They can also be ordered decorated in corporate colors with your company logo. You can also prepare food packages for the New Year. You can put mulled wine, fragrant honey, high-quality tea and expensive chocolate in them. All this can be put in a beautiful branded box.
New Year's food set in original packaging with the company logo
Corporate presentations for clients will make them more loyal to your company. It is important to correlate the profit that a client brings to you with his gift. For example, a great gift When you buy a car, there will be a smaller toy model of it. But if the client is a regular and is not purchasing his first car at your dealership, then you should give him a more serious gift. Such a gift could be a branded thermal mug, which is charged from the cigarette lighter.
Ideas for corporate gifts should be based on the specifics of your company. Clients of cosmetic clinics and beauty salons will appreciate small cosmetic bags with cosmetic samples. Visitors to fitness clubs can be given a pedometer or a branded water bottle. If you are the owner of a travel agency, you can present your clients with travel bags or covers for international passports.
One of the best examples of pleasant souvenirs for regular airline customers
All clients will really like creative corporate gifts in the form of jars with “vitamins”, the role of which will be played by dragees or gummies. You can order a label with your company logo and wishes. For example, if you are the head of a bank, then on the jar you can write the following: “Candy for financial prosperity.” Everyone will also love the traditional fortune cookies. They will be especially relevant on the eve of the New Year.
When preparing corporate gifts for 2016, think about how interesting and useful they will be for your employees and partners. This is how you can make the right choice.
The gallery below contains many more gift ideas for your employees, partners and clients. Enjoy watching!
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