How to properly account for New Year's gifts? Gifts to clients - tax consequences Expenses for gifts to contractors

Expenses for gifts to business partners can be taken into account as part of entertainment or advertising expenses if certain conditions are met. In addition, you can arrange for the free transfer of gifts to partners. The tax and accounting records of the donor company depend on the chosen option.

22.04.2015

Many companies give gifts to business partners. In this regard, the donor company has a question about how to take into account the costs of purchasing gifts when calculating income tax. The answer depends on the method of documentation and sources of financing.

Gifts to partners as gratuitous transfers

The easiest way is to register a gift to partners as a gratuitous transfer. The source of financing will be the company's net profit. If the gift is addressed not to a specific partner - an individual, but to a company, it should not be more than 3,000 rubles ( subp. 4 paragraphs 1 art. 575 Civil Code of the Russian Federation).

With this option, the costs of purchasing gifts for partners cannot be written off as an expense in tax accounting ( clause 16 art. 270 Tax Code of the Russian Federation; letter Ministry of Finance of Russia dated October 19, 2010 No. 03-03-06/1/653). In this regard, the company will have a permanent tax liability in its accounting if it applies PBU 18/02 (clause 7 PBU 18/02, approved. by order Ministry of Finance of Russia dated November 19, 2002 No. 114n). This method is simple for the donor, but will not please the partner company, because it will have to pay income tax on the value of the gift. Please note that the partner has the right to refuse the gift ( Art. 573 Civil Code of the Russian Federation).

There is no special document for giving gifts to third parties, therefore we consider it possible to formalize the transfer of gifts by internal acts.

A gratuitous transfer is considered a sale, so VAT must be charged on the cost of the gift.

2750 rub. x 6 = 16,500 rub.

Incl. VAT:

419 rub. x 6 = 2514 rub.

DEBIT 60 CREDIT 51

DEBIT 19 CREDIT 60

DEBIT 10 (41) CREDIT 60

DEBIT 91-2 CREDIT 68 subaccount “VAT”

2514 rub. - VAT is charged on the gratuitous transfer of gifts to partners;

DEBIT 91-2 CREDIT 10 (41)

RUB 13,986 - the loss from the gratuitous transfer of gifts is reflected;

DEBIT 68 CREDIT 19

2514 rub. - VAT is accepted for deduction;

DEBIT 99 CREDIT 68 subaccount “Income Tax”

2792 rub. (RUB 13,986 x 20%) - reflects a permanent tax liability.

Gifts to partners and entertainment expenses

Some companies present gifts to partners at an official reception and record expenses as entertainment expenses. Do such expenses include the costs of purchasing gifts for business partners, tax code doesn't explain. This leads to disputes with tax authorities.

Expenses for gifts to be given as part of an official reception cannot be taken into account for income tax, since they are not included in Article 264 Tax Code ( Art. 264 Tax Code of the Russian Federation). This position is adhered to by the Russian Ministry of Finance ( letter Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06/1/176). According to officials, only expenses for food and alcoholic beverages for official receptions and buffet services can be included in hospitality expenses.

If the donating company nevertheless decides to account for gifts to partners as entertainment expenses, then they need to be normalized - taken into account within 4 percent of labor costs ( clause 2 art. 264 Tax Code of the Russian Federation).

Judges allow some gifts to be included in hospitality expenses. For example, the cost of souvenirs with company symbols, which are given to partners at a business reception, according to the judges, can be written off as expenses. If such costs are confirmed by documents, they can be taken into account for income tax within the limits of the norms (regulatory Federal Antimonopoly Service of the Moscow Region dated January 31, 2011 No. KA-A40/17593-10, dated October 5, 2010 No. KA-A41/11224-10). Also included in the representative expenses are expenses for the purchase of flowers, chocolates, floral arrangements for receptions (regulatory Federal Antimonopoly Service of Moscow dated September 3, 2010 No. KA-A40/10128-10).

Special mention should be made about gifts in the form of alcohol, if they are taken into account as entertainment expenses. Previously, tax officials believed that resolving business issues was incompatible with the consumption of alcoholic beverages. However, the courts and the Ministry of Finance of Russia are of a different opinion (post. FAS UO dated November 10, 2010 No. Ф09-7088/10-С2, FAS SZO dated July 16, 2008 No. A56-15358/2007; letter of the Ministry of Finance of Russia dated August 16, 2006 No. 03-03 -04/4/136). If the costs of alcoholic products do not exceed the amounts stipulated by business customs and are correctly documented, then the company has every reason to take them into account in expenses. What level of alcohol is considered acceptable is not recorded anywhere.

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

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

In accounting (as opposed to tax accounting), expenses for gifts to business partners must be taken into account in full and reflected as expenses for ordinary activities ( PBU 10/99, approved by order Ministry of Finance of Russia dated 05/06/1999 No. 33n). According to the Chart of Accounts, entertainment expenses for manufacturing and trading companies are accounted for in account 44 “Sales expenses”. Expenses must be recognized in the reporting period in which they occurred, regardless of the time of payment (clause 18 PBU 10/99).

To congratulate its partners, the company purchased six gift sets (champagne and sweets) worth 2,750 rubles. each (including VAT - 419 rubles). Total spent on gifts:

2750 rub. x 6 = 16,500 rub.

Incl. VAT:

419 rub. x 6 = 2514 rub.

The company's wage fund for 2011 is RUB 600,000.

The accounting entries look like this:

DEBIT 60 CREDIT 51

16,500 rub. - paid for gifts to partners;

DEBIT 19 CREDIT 60

2514 rub. - VAT is allocated on the cost of gifts to partners;

DEBIT 10 (41) CREDIT 60

RUB 13,986 - capitalized (gifts to partners);

DEBIT 44 CREDIT 10 (41)

RUB 13,986 - the cost of gifts to partners is written off;

DEBIT 68 CREDIT 19

2514 rub. - VAT is accepted for deduction.

600,000 rub. x 4% = 24,000 rub.

Within this amount, you can take into account the costs of purchasing gifts in tax accounting. In this example, the amount of costs is less than the standard (RUB 13,986.< 24 000 руб.), поэтому расходы учитываются при расчете налога на прибыль в полном объеме, постоянного налогового обязательства не возникает.

You can arrange the transfer of gifts to partners as an advertising campaign designed for an indefinite number of people. Then expenses are taken into account as advertising within 1 percent of revenue ( subp. 28 p. 1, clause 4 art. 264 Tax Code of the Russian Federation). If the gifts have the logo of the donating company, then the validity of such expenses will not raise doubts among the controllers ( letter Federal Tax Service of Russia for Moscow dated April 30, 2008 No. 20-12/041966.2). However, as a rule, the logo of the donor company is not applied to expensive gifts to partners, so the “advertising” nature of these expenses will most likely have to be proven in court.

The accounting entries for “promotional” gifts coincide with the entries for accounting for gifts in the form of entertainment expenses. IN Tax Code The list of required documents to confirm advertising expenses is not specified. In order to reduce the risk of claims from tax authorities, in addition to documents for the purchase of gift products, you can issue an order from the manager to conduct an advertising campaign, an estimate of the costs of its implementation and a report on the results of the promotion.

Gifts to partners - individuals

If the market value of gifts, including VAT, does not exceed 4,000 rubles for each recipient and business partners receive gifts from the company for the first time this year, then the partner does not have to pay personal income tax ( clause 28 art. 217 Tax Code of the Russian Federation). Also, individuals who are non-residents of the Russian Federation do not pay personal income tax ( clause 2 art. 209 Tax Code of the Russian Federation; letter Ministry of Finance of Russia dated 04/05/2011 No. 03-04-06/6-75). If these conditions are not met, gifts to partners will be their income in kind, from which personal income tax must be withheld. In this case, you should take into account the cost of all gifts that the partner has received since the beginning of the year, and withhold tax on the amount exceeding 4,000 rubles.

The partner is not an employee of the donor company, which means the company cannot withhold tax on its own. In such a situation, you must, within one month from the date of delivery of the gift, notify in writing the tax office at your place of registration about the income paid and the impossibility of withholding personal income tax from it ( clause 5 art. 226 Tax Code of the Russian Federation).

In July 2014, the company congratulated its business partner on his birthday by presenting him with a book (RUB 2,500). In December 2014, as a New Year’s greeting, the partner received a painting from the company (8,000 rubles). The person is a resident of the Russian Federation.

Personal income tax on income in kind:

((2500 rub. + 8000 rub.) - 4000 rub.) x 13% = 845 rub.

A notification was sent to the tax office at the place of registration of the company about the amount of personal income tax and the impossibility of withholding it from the recipient of the income - the business partner.

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

Ekaterina Ermakova,
Project Manager
financial outsourcing department
Intercomp

Existing restrictions

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

Option 1 – free transfer

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

Option 2 – entertainment expenses

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

Option 3 – advertising costs

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

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

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

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

Attention

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

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

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

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

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

Gifts to contractors are not included in expenses

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

Accounting for gifts to contractors for the New Year

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

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

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

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

28 clause 1, clause 4 art. 264

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

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

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

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

Accounting for expenses for gifts to contractors

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

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

Value added tax is charged

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

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

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

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

The following accounting entries are made in accounting:

Dt sch. 60 "Settlements with suppliers and contractors"

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

How to write off gifts to partners as expenses with VAT

belts purchased;

Dt sch. 41 "Products"

the purchase price of the belts is reflected;

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

VAT reflected;

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

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

accepted for VAT deduction;

K-t sch. 41 "Products"

the purchase price of the belts has been written off;

Dt sch. 90-3 "Value added tax"

4320 rub. (RUB 864 x 5 pcs.)

VAT is charged on the transferred belts.

Value added tax is not charged

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

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

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

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

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

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

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

The following accounting entries were made:

Dt sch. 44 "Sales expenses"

K-t sch. 41 "Products"

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

Dt sch. 09 "Deferred tax assets"

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

200 rub. (RUB 1000 x 20%)

a deferred tax asset is reflected;

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

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

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

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

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

V.A. Lipatova

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

Accounting for expenses for gifts to contractors

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

x 4% = 24,000 rub.

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

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

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

How to write off expenses for gifts to contractors

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

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

Attention

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

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

Reflection of gifts to employees, partners and clients in accounting

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

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

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

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

Gifts for business partners. expense accounting

The following entries need to be made in accounting:

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

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

Gifts for customers: accounting and taxation

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

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

How to post gifts in accounting

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

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

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

How to correctly make gifts to clients and partners in accounting

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

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

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

Accounting for gifts for clients and employees: transactions, taxes

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

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

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

April 22, 2015gifts for business partners. expense accounting

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

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

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

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

Question:

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

Answer:

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

Income tax

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

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

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

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

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

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

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

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

Personal income tax and insurance premiums

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

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

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From the article you will learn:

1. What taxes and contributions and in what order must be calculated when giving gifts to employees.

2. How are gifts to employees taken into account for the purposes of calculating income tax under the simplified tax system.

3. In what order are gifts to employees reflected in accounting?

It's no secret that the most common way to express your gratitude or show affection to another person is to give him a gift. Therefore, many employers practice “gifting” their employees as part of their corporate culture. Fortunately, there are enough reasons for presenting gifts: these are official holidays, such as New Year, Defender of the Fatherland Day (February 23), International Women's Day (March 8), and individual ones, for example, a professional holiday or an employee's birthday. However, despite all the solemnity of the moment, the presentation of gifts to employees from an accounting point of view is a business transaction that must be properly formalized, reflected in accounting, and taxes and contributions calculated. We’ll look at how to do all this correctly and what an accountant should pay attention to in this article.

What is a gift

A gift to a gift is discord. In order to correctly formalize the transfer of a gift to an employee, and then correctly calculate taxes and contributions from this operation, it is necessary to determine how this gift qualifies from the point of view of civil and labor legislation.

1. A gift not related to the employee’s work activity(for anniversaries and holidays, etc.).

According to the Civil Code of the Russian Federation, a gift is a thing (including cash, gift certificates) that one party (the donor) transfers to the other party (the recipient) free of charge (clause 1 of Article 572 of the Civil Code of the Russian Federation). In the context of this article, the donor is the employer, and the recipient is the employee. The gift is transferred based on a gift agreement.

! Note: The gift agreement must necessarily be concluded in writing if the value of the gift exceeds 3,000 rubles, and the donor is a legal entity (Clause 2 of Article 574 of the Civil Code of the Russian Federation). However, it is safer for the employer to enter into a written gift agreement with the employee in any case, regardless of the value of the gift, in order to avoid possible claims from tax authorities and funds.

If the presentation of gifts occurs en masse, for example, to all employees by March 8, then there is no need to conclude separate agreements with each employee. In this case, it is advisable to draw up a multilateral gift agreement, in which each of the gift recipients will put his signature (Article 154 of the Civil Code of the Russian Federation).

2. A gift as a reward for work.

The Labor Code of the Russian Federation provides for the right of an employer to reward its employees with valuable gifts as incentives for work (Article 191 of the Labor Code of the Russian Federation). In this case, the cost of the gift acts as part of the salary, and the transfer of the gift occurs not on the basis of a gift agreement, but on the basis of an employment contract with the employee.

Gifts given to employees as incentives for their work are essentially production bonuses. You can read about the procedure for documenting and confirming bonuses to employees in.

Personal income tax on gifts to employees

A gift given to an employee, either in cash or in kind, is recognized as his income and is subject to personal income tax. The responsibility for calculating and withholding personal income tax from an employee’s income lies with the employer, since he is a tax agent. Wherein Not the entire amount of the gift is taxed, but only over 4,000 rubles.(clause 28 of article 217 of the Tax Code of the Russian Federation). When applying this limitation, you must take into account the total amount of gifts given to a specific employee in cash and in kind during the calendar year.

Example.

During 2014, the employee received her first gift in March (for International Women's Day). The cost of the first gift is 2800 rubles. Since the value of the gift is less than 4,000 rubles, personal income tax is not charged on it.
In September 2014, the employee was given a second birthday gift in the amount of 3,000 rubles. In this case, it is necessary to withhold personal income tax from the amount of the gift exceeding 4,000 from the beginning of the year, that is, from the amount of 1,800 rubles. (2800 + 3000 – 4000).
Obviously, all subsequent gifts to this employee, issued in the current calendar year, for example, for the New Year, must be subject to personal income tax in full.

Personal income tax on the value of gifts is calculated in the general manner: at a rate of 13% if the employee is a resident, at a rate of 30% if the employee is not a tax resident of the Russian Federation. You can read more about who residents and non-residents are, as well as about the peculiarities of calculating personal income tax on income of a non-resident.

! Note: the moment of deduction of personal income tax and transfer to the budget depends on in what form was the gift given?(Letter of the Federal Tax Service dated August 22, 2014 N SA-4-7/16692):

if the gift was given to an employee in in cash, then the tax must be withheld and transferred to the budget on the day the gift amount is issued from the cash register or transferred to the employee’s personal account;
if the gift was given in in kind, then personal income tax must be withheld and transferred on the nearest day of payment of funds to the employee, for example, on the next day of salary payment. If, after delivering a gift to an employee, no payments will be made until the end of the calendar year, then the employer must, no later than one month from the end of the tax period (year), notify the employee in writing, as well as the tax authority at the place of registration, about the impossibility of withholding personal income tax and the amount of tax not withheld. . In this case, a 2-NDFL certificate is filled out for the employee, in which the value “2” must be indicated in the “sign” field, and submitted to the Federal Tax Service no later than January 31 of the following year.

Income received by an employee in the form of gifts is reflected in certificate 2-NDFL in the following order:

the amount of each gift (including those not exceeding 4,000 rubles) is reflected in the certificate as income with code 2720;
the amount of the gift that is not subject to personal income tax (i.e. up to 4,000 rubles) is reflected in the certificate as a deduction with code 501.

Insurance premiums from the amounts of gifts to employees

To determine whether insurance premiums are calculated on the amounts of gifts to employees or not, you need to clearly understand the nature of the payments these gifts relate to. According to Law No. 212-FZ, insurance contributions are levied on payments and other remunerations to employees within the framework of labor relations (Part 1 of Article 7) and payments and other remunerations under civil contracts, the subject of which is the transfer of ownership of property ( to which the gift agreement applies) (Part 3, Article 7). This means the following:

if gifts are given to employees on the basis of labor and collective agreements without drawing up gift agreements, the amount of such gifts are subject to insurance premiums;
if gifts (including in cash) are given to employees on the basis of written donation agreements, the amount of these gifts are not subject to insurance premiums in the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund, incl. for insurance against industrial accidents and occupational diseases.

This conclusion is contained in the letters of the Ministry of Health and Social Development dated February 27, 2010 N 406-19 “Taxation of certain payments by insurance premiums”; dated 03/05/2010 N 473-19 “On the payment of insurance premiums from the cost of gifts to employees.”

! Note: The gift agreement should not contain any references to labor and collective agreements, as well as other local acts of the organization. In addition, the gift agreement should not calculate the value of the gift depending on the employee’s position, his salary, work performance, or in any other way establish the relationship between the employee’s work activity and the delivery of the gift to him. Otherwise, inspectors will have every reason to consider gifts as incentives for work and charge additional insurance premiums.

Accounting for gifts when calculating income tax, simplified tax system

The ability to take into account the cost of gifts to employees in tax expenses directly depends on the purpose and reason for giving such gifts.

1. Gifts to employees are not related to work activities or production results., for example, gifts for anniversaries and official holidays.

When calculating income tax, the value of such gifts to employees not taken into account in tax expenses (clause 16 of article 270 of the Tax Code of the Russian Federation). Organizations and individual entrepreneurs using the simplified tax system with the tax object “income - expenses” also cannot include the amount of such gifts to employees as expenses, since this type of expense is not included in the closed list of expenses (clause 1 of Article 346.16 of the Tax Code of the Russian Federation).

2. Valuable gifts are given to employees as rewards for their work.(Article 191 of the Labor Code of the Russian Federation).

In this case, the value of valuable gifts related to production results and provided for in employment contracts, may be taken into account when calculating the tax base for corporate income tax as part of labor costs (Letter of the Ministry of Finance of Russia dated 02.06.2014 N 03-03-06/2/26291). By analogy, the cost of such gifts can also be taken into account in expenses under the simplified tax system.

VAT on gifts to employees

In accordance with the Tax Code of the Russian Federation, the transfer of ownership of goods free of charge is recognized as a sale and is subject to VAT (clause 1, clause 1, Article 146 of the Tax Code of the Russian Federation). Respectively, VAT must be charged on the cost of gifts given to employees(Letter of the Ministry of Finance of the Russian Federation dated January 22, 2009 N 03-07-11/16). The following must be taken into account:

VAT is not charged on the amount of a gift given to an employee in cash.
Organizations and individual entrepreneurs that apply the general taxation system, as well as those transferred to UTII, must charge VAT on the cost of gifts to employees. Since the transfer of gifts to employees is not carried out within the framework of activities transferred to the payment of UTII, this operation is recognized as subject to VAT in the generally established manner (clause 4 of Article 346.26 of the Tax Code of the Russian Federation).
Organizations and individual entrepreneurs using the simplified tax system are not VAT payers, therefore they are not required to charge VAT on the cost of gifts to employees (clause 2 of article 346.11 of the Tax Code of the Russian Federation).
The value of a gift given to an employee as a reward for work is not subject to VAT. This position is adhered to by the judicial authorities (Resolutions of the Federal Antimonopoly Service of the Central District dated June 2, 2009 N A62-5424/2008, FAS Ural District dated January 19, 2010 N F09-10766/09-C2).

The tax base for VAT is the purchase price of the gift, the tax is calculated at a rate of 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation). In this case, the “input” VAT on the cost of the gift can be deducted (if there is an invoice).

Generalization

As a summary of all of the above, I bring to your attention a table that reflects the relationship between the basis for giving a gift to an employee (whether the gift is an incentive for work or not) and the procedure for calculating taxes and contributions on the amount of the gift.

In accordance with the table above, let's determine what taxes and contributions are imposed, for example, children's gifts given to employees for the New Year. It is obvious that such gifts are not incentives for work, but in order for this to be obvious to the inspectors, it is necessary to draw up a gift agreement. Moreover, in this case it is more convenient to conclude a multilateral gift agreement. Amounts of gifts, including New Year's gifts to children of employees, are subject to personal income tax. But there is no need to pay insurance premiums, since such gifts do not relate to payments within the framework of an employment relationship. When calculating income tax and under the simplified tax system, such expenses do not reduce the tax base. VAT must be charged on the value of gifts transferred.

Accounting for gifts to employees

I propose to consider accounting for gifts to employees using a specific example.

Svetoch LLC decided to present a gift to its employee N.N. Sorokin. in connection with his 50th birthday. This is the employee’s first gift since the beginning of the year.

The accounting treatment depends on the form in which the gift is given to the employee: in kind or in cash.

1. The gift is a wristwatch costing 5900 rubles. (including VAT 900 rub.).

Debit	Credit	Sum	Operation
Purchasing a gift
10	60(76, 71)	5 000,00	A gift to an employee was capitalized (price excluding VAT)
19	60	9 00,00	“Input” VAT reflected
68/VAT	19	900,00	“Input” VAT is accepted for deduction
Giving a gift to an employee
73-3	10	5 000,00	Gift given to employee
91-2	73-3	5 000,00	The cost of a gift given to an employee is written off as other expenses.
70	68/NDFL	247,00	Personal income tax withheld from the employee’s income in the form of a gift from the salary amount (taking into account the non-taxable amount of 4,000): (5,900 – 4,000) x 13%
91-2	68/VAT	900,00	VAT is charged on the value of the gift given to the employee

2. The gift is a monetary amount of 5,900 rubles.

In the example considered, the gift to the employee is not related to work activity (an anniversary gift), therefore, account 73 “Settlements with personnel for other transactions” is used for calculations. If a valuable gift is given as a reward for work, then account 70 “Calculations for wages” is used for calculations.

So, giving gifts to employees is, without a doubt, a pleasant procedure for both the recipient and the donor. However, for an accountant it hides many pitfalls, which I hope this article will help you deal with. And in parting, a few recommendations on gifts for employees. Firstly, if possible, give your employees, no matter how trivial it may sound, stationery (diaries, pens, ...), computer mice, flash drives and similar items that can be written off as consumables without treating them as gifts. And second, if a gift is intended to be given to an employee as a reward for work, then it is better to formalize it as , in this case, the inspectors will not have questions about inclusion in tax expenses and not charging VAT.

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Normative base

Civil Code of the Russian Federation
Labor Code of the Russian Federation
Tax Code of the Russian Federation
Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
Letter of the Ministry of Finance of Russia dated 06/02/2014 N 03-03-06/2/26291
Letter of the Ministry of Finance of the Russian Federation dated January 22, 2009 N 03-07-11/16
Letter of the Federal Tax Service dated August 22, 2014 N SA-4-7/16692
Letters of the Ministry of Health and Social Development dated 02/27/2010 N 406-19, dated 03/05/2010 N 473-19

Find out how to read the official texts of these documents in the section

Umbrellas, pens, diaries, candy, alcoholic drinks, gift cards and certificates, brochures and catalogs with or without branding - all this variety of gift choices amazes the imagination and causes accounting headaches.

As a general rule, all gifts can be classified as inventory items. Accounting for the acquisition of such inventory items is carried out in the generally established manner on materials accounts and, as a rule, does not cause any particular difficulties. Accounting for a gift does not depend on who it is given to (business partners, children or clients), whether it is given on the occasion of a personal event or a public holiday, or whether the gifts are provided for by labor (collective) agreements or local regulations. But the write-off of gifts depends entirely on who these gifts are intended for, for what purpose they are given and with what funds they are financed.

Stimulation

Gifts to company clients and potential buyers, if they are designed to stimulate sales, increase customer loyalty, or attract new customers, can be classified as advertising expenses. Then the costs associated with the purchase and distribution of gifts are charged to the accounts of expenses associated with production and sales, for example, account 44 “Sales expenses”. We will consider below how to prepare documents to confirm these expenses for the purpose of calculating income tax. The cost of gifts to contractors, business partners, employees and their children (excluding VAT) can be taken into account as part of other expenses in account 91-2 “Other expenses” (clauses 4, 11, 16, 17 of the Accounting Regulations “Organization’s Expenses” PBU 10/99).

Dependence on cost

Just as the variety of gifts is great, so is the variation in their value. This characteristic of gifts is most attractive to tax authorities. Why? There are several reasons. Thus, all gifts worth more than 4,000 rubles are subject to personal income tax. This means that the organization is obliged to calculate personal income tax on the value of the gift transferred and inform the tax office if it is impossible to withhold tax. The personal income tax rate depends on whether the recipient of the gift is a tax resident of the Russian Federation. Other income of tax residents is taxed at a rate of 13 percent, and of persons who are not tax residents - at a rate of 30 percent (clause 3 of Article 224 of the Tax Code of the Russian Federation). The responsibility to pay tax falls on the person who received the gift.

The only exception to this rule can only be in the case when gifts are given to an unlimited number of persons and it is impossible to identify the recipient. But, you must admit, when the cost of a gift is over 4,000 rubles, this happens extremely rarely. Therefore, in order to avoid the procedure for calculating personal income tax, submitting information to the tax office and not burden the recipient of the gift with difficulties associated with paying tax, it is advisable to give things worth no more than 4,000 rubles.

One more nuance: the cost of gifts not subject to personal income tax is considered an accrual total from the beginning of the year. Therefore, be careful: if you have already made gifts to your employees, partners and other persons, for example, on March 8 or February 23, keep in mind that the cost of the gifts will be summed up when determining the tax base for personal income tax on an accrual basis from the beginning of the year. It should be noted that insurance premiums are not charged on the cost of gifts to company employees if written gift agreements have been concluded with them. As for other individuals who are not employees (business partners, children of employees, clients), insurance premiums are not charged regardless of the presence of a written gift agreement (Clause 1, Article 20.1 of Law No. 125-FZ, letters from the Ministry of Finance of Russia dated March 21, 2017 No. 03-15-06/16239, Ministry of Labor of Russia dated October 27, 2014 No. 17-3/B-507).

Free transfer

I note that it is generally impossible to take into account the costs of New Year's gifts for calculating income tax due to their gratuitous transfer (clause 16 of Article 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 20, 2017 No. 03-03-06/1/15655) . But if you time the distribution of gifts to clients with an advertising campaign, then you can take into account the costs of purchasing gifts (letter of the Ministry of Finance of Russia dated March 10, 2017 No. 03-07-11/13704).

If gifts are given to customers as part of an advertising campaign, then the cost of these souvenirs can be taken into account in expenses in an amount not exceeding one percent of the sales proceeds, determined in accordance with Article 249 of the Tax Code of the Russian Federation. This norm is enshrined in paragraph 5 of paragraph 4 of Article 264 of the Tax Code of the Russian Federation. You will have to complete a number of necessary documents confirming the advertising campaign.

note

100 rubles is the limit above which souvenir products should be subject to VAT.

Such papers may be: an order for an advertising campaign indicating the purpose, plan, timing of the campaign, the approximate amount of expenses (list of goods to be transferred), approved by the manager; a report on the advertising campaign, which indicates the actual timing of the event with the attachment of photographic documents, an indication of the funds actually spent on the event and conclusions about whether the goal of the event was achieved; an act for writing off gifts given for advertising purposes (the date of the act must correspond to the date of the event, the act must indicate the place where the gifts were transferred).

In the absence of the above papers, there is a risk that you will have to defend your position on the advisability of spending on distributing gifts for advertising purposes in court. This is evidenced by numerous disputes with tax authorities and court decisions taken not in favor of taxpayers (Resolution of the Federal Antimonopoly Service of the Moscow District dated September 13, 2012 in case No. A40-18203/12-99-83, Resolution of the Federal Antimonopoly Service of the Moscow District dated July 29, 2009 No. KA-A40/6608-09 in case No. A40-34936/08-129-113, Resolution of the Federal Antimonopoly Service of the Moscow District dated January 21, 2011 No. KA-A40/17205-10 in case No. A40-33827/10-114 -179).

Recognition of implementation

In addition, VAT is charged on the value of gifts donated free of charge on the basis of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code. If gifts are given as part of an advertising campaign, then VAT is charged only on the value of the transferred goods over 100 rubles (clause 3, subclause 25, article 149 of the Tax Code of the Russian Federation). Here it is necessary to immediately make a reservation that by resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33, the concepts of advertising materials and goods intended for sale in their own capacity are separated.

So, for example, the transfer of catalogues, leaflets and brochures distributed free of charge to potential buyers is not subject to VAT, regardless of the amount of expenses for the acquisition (creation) of these materials, since it belongs to the category of goods not intended for sale as goods.

As for gifts such as notebooks, umbrellas, sweets, etc., the cost per unit of which exceeds 100 rubles, their transfer to potential buyers is subject to VAT in accordance with the generally established procedure.

Product category

To correctly calculate the VAT base, the company must determine which category of goods the transferred gift belongs to. And then calculate the tax base for calculating VAT in relation to all gifts classified as intended for sale in one’s own capacity, the value of which exceeds 100 rubles.