All expenses of the enterprise should be reflected in the accounting records. Otherwise, the inspection bodies may have questions. The number of expenses recorded must include the amount spent on advertising services. However, it so happens that accounting staff do not know how exactly to register such costs.
Instructions
Step 1
First, determine what kind of ad campaign you ran. According to the Tax Code of the Russian Federation, accounting must necessarily reflect the costs of advertising in the media, outdoor advertising. Also taken into account are the costs of holding exhibitions, fairs, expositions and the associated costs of decorating stands. If you bought prizes for your ad campaign, they also need to be reflected in the report.
Step 2
Experts calculate these costs only within 1% of the total revenue. This does not include value added tax (VAT) and sales tax. In the declaration, tax expenses must be indicated on line number 020.
Step 3
If you used the advance payment system when paying for advertising services, then this must be indicated in the documents in a special column. In the column titled "Correspondence of accounts" you need to indicate "debit" and "credit" of funds for advertising. The second column is "Business transaction status". Here you need to register what exactly the money was spent on. For example, "The amount of advances issued for the performance of work by an advertising agency is reflected."
Step 4
All expenses related to the advertising campaign are drawn up in the same tables. This is the calculation of the cost of goods for advertising, and the cost of the services provided for the advertising campaign. It is obligatory to indicate both the arrival of money allocated for these purposes and the expense. All funds remaining from the campaign are recorded as additional income.
Step 5
To calculate the total amount spent on advertising, you need to add up all the resulting expenditures. After that, you multiply the resulting number by the tax rate applicable for this expense item and you get the amount of tax that needs to be paid. But this applies to advertising services and goods that were distributed within a certain norm. If you go beyond the norms, then the costs will need to be calculated a little differently. All that is in excess of the norm is calculated separately at the usual rate of income tax. Then add up the resulting data and get the final amount.
