Gifts to contractors for the new year documentary registration. How to write off the cost of gifts to counterparties

When the value of a gift from an organization exceeds 3,000 ₽, a written donation agreement for movable property is drawn up (Articles 572, 574 of the Civil Code of the Russian Federation). It indicates the value of the gift. To avoid the risks of insurance premiums, you should not refer to an employment relationship. If gifts are given to several employees at once, it is possible to conclude a multilateral agreement in which each donee will sign. To confirm the fact of donation, additionally prepare an acceptance certificate or a statement in which all employees who received gifts will sign.

Inspectors often equate gifts for which a donation agreement has not been drawn up with bonuses and payments under an employment contract and charge additional insurance premiums

Fund Contributions

For gifts that are transferred under a gift agreement, insurance premiums are not charged (part 3 of article 7 of the Law of July 24, 2009 No. 212-FZ). Gifts worth less than 3,000 ₽ can also be given without a written contract. However, we still recommend that you issue it, since in practice inspectors often equate gifts for which a gift agreement has not been issued with bonuses and payments under an employment contract and charge additional insurance premiums. A written contract can be dispensed with if the donee is not an employee of the organization. In this case, insurance premiums are not charged.

Duty to pay VAT

The input VAT indicated on the gift seller's invoice can be deducted by the organization on a general basis, regardless of the amount or the donee.

For VAT payers, the transfer of a gift is recognized as a sale and is subject to VAT at a rate of 18% (clause 1, article 39, paragraph 2, clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). The invoice is drawn up in a single copy and registered in the sales book of the organization. The basis for calculating VAT is the cost of purchasing a gift (excluding VAT) or, if the gift is a product of an organization, its cost.

For "simplifiers", the transfer of a gift to an individual is taxed in accordance with the applicable taxation system. There is no obligation to tax this transaction with VAT and issue an invoice.

Accrual of personal income tax

A gift is an employee's income received in kind. It is subject to personal income tax from the moment when the total amount of gifts received during the tax period (year) exceeds 4,000 ₽ (clause 28, article 217 of the Tax Code of the Russian Federation). For example, an organization gave an employee five gifts in a year, each worth ₽2,000. Personal income tax is charged starting from the third gift. The tax rate is 13% for resident donee and 30% for non-residents. The basis for calculating personal income tax from the value of a gift is its market value with VAT (clause 1, article 211 of the Tax Code of the Russian Federation):

personal income tax = (value of gifts - 4,000 ₽) × personal income tax rate

From a cash gift, personal income tax is withheld upon issuance and transferred to the budget on the same day, from a non-monetary gift - on the day of the next salary payment.

Are gifts included in expenses?

The cost of a gift is not recognized as an expense for income taxation, as well as for the simplified tax system (clause 16, article 270, clause 2, article 346.16 of the Tax Code of the Russian Federation). Nevertheless, the Ministry of Finance of the Russian Federation, in letter No. 03-03-06/2/26291 dated 02.06.2014, considers it acceptable to include the costs of buying a gift as part of income tax expenses if the employee’s labor achievements became the basis for its delivery. This position is controversial. Firstly, such a deal cannot be considered as a gratuitous transfer, because the gift is given not just like that, but according to the results of work. And secondly, insurance premiums can be additionally charged.

Reflection in accounting of the transfer of monetary and non-monetary gifts to employees

Contents of operation	Debit	Credit
Non-monetary gift
Non-monetary gift transferred (excluding VAT)	91	10 (41, 43)
VAT is charged on the value of a non-monetary gift	91	68
Personal income tax is deducted from the employee's salary from the value of a non-monetary gift	70	68
cash gift
The employee was given money as a gift	73	50 (51)
Cash gift written off as an expense	91	73
The employee withheld personal income tax from the amount of the gift	73	68

Olga Ulyanova,

expert in accounting, tax and management accounting, financial director and co-owner of the consulting company EKVITI OM (service steam locomotive). Has two higher education- economic and legal. Work experience in holding structures, large international companies in senior positions (chief accountant, financial director, deputy CEO in accounting and auditing, auditor).

December 8, 2016 Accounting News, No. 45 (December 2016) Consider the options for accounting for the costs of gifts and souvenirs, restrictions, as well as what documents need to be issued and how to reduce the risks of claims from the 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, donations are not allowed, with the exception of ordinary gifts, the value of which does not exceed 3,000 rubles. However legal entities Gifts in the traditional sense are rarely given to each other. As a rule, congratulations and gifts on behalf of the company are received by specific representatives of the partner. 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 - a resident or non-resident of the Russian Federation (Article 224 of the Tax Code of the Russian Federation). It is worth noting that there is a value limit for gifts, from which personal income tax is not charged. At the moment it is 4000 rubles. for each basis per one individual for the tax period. The limit does not depend on the form of the gift, and it can be a thing, 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 08.05.13), if a company paid to 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 should not provide information in the form 2-NDFL. Thus, if during the year an organization gives gifts to one individual in the amount of less than 4,000 rubles, the organization is not recognized as a tax agent and, accordingly, should not submit information to the tax authority in the form 2-NDFL (Letter of the Ministry of Finance of the Russian Federation dated 02.03.12 No. 03-04-06/9-54). Accordingly, a gift to a partner worth less than 4,000 rubles. is not reflected in the form 6-personal income tax. With gifts more than 4000 rubles. more difficult. In this case, the accountant, before March 1 of the year following the expired tax period in which the relevant circumstances arose, is obliged to inform the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding tax, about the amounts of income from which tax was not withheld, and the amount of unwithheld tax (clause 5, 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 income information and submit data on the forms 2-NDFL, 6-NDFL. Since this requires the personal data of the recipient of the gift, most companies prefer to keep within the limit.

Option 1 - donation

In accounting, gifts to counterparties when they are purchased are related to inventories or goods and should be recorded on account 10 "Materials" or on account 41 "Goods". When transferring gifts, expenses are classified as other expenses (clause 11 PBU 10/99 “Organization expenses”) and are reflected in the debit of account 91.2 “Other expenses” and the credit of accounts 10 or 41. Expenses in tax accounting are reasonable 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 property transferred free of charge (works, services, property rights) and expenses associated with such a transfer (clause 16, 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 cost of acquiring gifts to counterparties is not included in income tax expenses. In this regard, when the company applies PBU 18/02, it will have a permanent tax liability (clause 7 PBU 18/02 “Accounting for corporate income tax settlements”). Also, the transfer of gifts is recognized as an object of VAT on the basis of paragraph 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 needs to 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, article 171 of the Tax Code of the Russian Federation). Let's take an example of the postings that an accountant will need to make in accounting when buying and transferring gifts to business partners - specific employees of the counterparty company.

Option 2 - entertainment expenses

Some organizations give gifts to their partners at an official reception and record the cost of acquiring such gifts as hospitality. Following the law, hospitality expenses can include the cost of food and drinks for an official reception and buffet service. The official position of the Ministry of Finance of Russia is that the costs of purchasing souvenirs for transfer as part of an official reception are not taken into account when taxing profits, since they are not named in paragraph 2 of Art. 264 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated 16.08.06 No. 03-03-04 / 4/136). At the same time, the tax authorities allow taxpayers to take into account the costs of purchasing souvenirs with the company's logo to hand them over to counterparties at an official reception. This opinion is supported in court decisions (Letter of the Federal Tax Service of Russia for Moscow dated April 30, 08 No. 20-12 / 041966.2; Decree 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). At the same time, it is necessary to document the official reception, that is, draw up an order, estimate, report on the event. The Tax Code states that hospitality expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4% of the taxpayer's labor costs for this reporting (tax) period (clause 2, article 264 of the Tax Code of the Russian Federation). Consider the postings when attributing the costs of buying presents to representative ones.

Option 3 - Advertising Spending

Advertising - information disseminated in any way, in any form and using any means, addressed to an indefinite circle of persons and aimed at drawing 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 13.03. 06 No. 38-FZ "On Advertising"). Thus, in order for the costs of gifts to be classified as advertising, a number of conditions must be met:

Advertising expenses are related to 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 proceeds (clause 4, article 264 of the Tax Code of the Russian Federation). In this case, the postings in accounting will be the same as for hospitality expenses. There are certain features for accounting for expenses on souvenirs worth less than 100 rubles, taking into account the amount of taxes. This category includes gifts such as pens, notebooks, postcards. The transfer of goods (works, services) for advertising purposes, the cost of acquiring (creating) a unit of which does not exceed 100 rubles, is not subject to VAT (subparagraph 25, paragraph 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 an agreement for the manufacture of products with the company logo or for applying the company logo on purchased souvenirs or gifts.

The employer can give to his employees. Usually, significant dates serve as an occasion: March 8, the day of the defenders of the patronymic, New Year, birthday, etc. These transactions must be reflected in the accounting.

Accounting for gifts

From an accounting point of view, there are two types of gifts:

Non-production gifts - for public holidays, birthdays, etc. If the value of the gift exceeds 3000 rubles, it is necessary to draw up a donation agreement
In the form of labor incentives - such a gift is included in the wages (which can also be paid in kind)

The procedure for transferring a gift in accounting is reflected in the entry Debit 73 Credit 41

Personal income tax and insurance premiums from gifts

The amount of the gift exceeding 4000 rubles is subject to income tax. Therefore, if an employee was given, for example, a microwave oven, the tax will need to be withheld only from the amount that exceeds the above value. When donating Money, the tax is transferred to the budget on the day of their transfer. If a gift is a thing, then on the next day of advance payment or salary.

As for insurance premiums, they need to be withheld only if the possibility of donating valuables is fixed in employment contract with an employee. If the gift is transferred on the basis of a donation agreement, contributions do not need to be charged.

VAT

For an organization, giving gifts to its employees may result in the obligation to accrue and pay VAT on its value, if the gift is of material value and issued as non-production. According to the tax authorities, this operation falls under the category of gratuitous transfer. When donating money, VAT is not charged.

You can reflect the VAT accrual on gifts with entries for debit 91.2 and credit 68 VAT. Before that, you need to make postings to write off the value of the gift: Debit 91.2 Credit 73.

When buying a gift, VAT, if the supplier is a tax payer, can be deducted.

On the employee's birthday, the organization presented him with a set of cutlery worth 5,700 rubles. (including VAT 870 rubles)

Wiring:

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
60	50	Money transferred for a gift	5700	Payment order ref.
41	60	Received a set of cutlery from a supplier	4830	Packing list
19	60	Input VAT	870	Packing list
73	41	The set was presented to an employee	4830	donation agreement
68 personal income tax	73	Personal income tax withheld from the amount exceeding 4000	108	Accounting information
91.2	73	Written off the value of the gift	4830	donation agreement
91.2	68 VAT	VAT charged on the value of the gift	870	Accounting information

Santa Claus, did you bring us presents? The tradition of congratulating their counterparties on the upcoming New Year has already firmly entered the custom of business turnover of many companies. This is done in order to maintain existing business relationships and establish new ones. Who prefers to give their own products, and someone is limited to a gentleman's set: sweets and champagne. But the essence of the matter does not change. The gift has been made, which means it needs to be accounted for.

Khvorost Dina Viktorovna

Designed the primary - reflect in accounting

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

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

Example

Veterok LLC on December 25, 2007, as part of the New Year's campaign, congratulated its counterparty Vikhr LLC. The gifts included champagne and chocolates purchased at a small wholesale warehouse on December 15 for the amount of 1180 rubles, including VAT - 180 rubles, as well as products of our own production. For champagne and sweets, there is an invoice and all conditions for accepting VAT for deduction are met.

Products of own production, donated to the counterparty, were accounted for at a cost of 1,500 rubles. Veterok LLC made the following entries in the accounting records:

Debit 10 (41) Credit 60- 1000 rubles. – Purchased champagne and sweets were credited;

Debit 19 Credit 60- 180 rubles. - the presented VAT is reflected;

Debit 68 Credit 19- 180 rubles. – VAT on purchased champagne and sweets is deductible.

Debit 91-2 Credit 43- 1500 rubles. - written off the cost of own production for other expenses;

Debit 91-2 Credit 10- 1000 rubles. - the cost of transferred champagne and chocolates was written off as other expenses.

Donated, did not forget to charge VAT?

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

Example
Let's continue our example and assume that Veterok LLC usually sells its products to customers at a price of 2360 rubles, including VAT - 360 rubles. Therefore, on the date of transfer of own products and gifts, the accountant must make the entry:
Debit 91 Credit 68- 540 rubles. ((1,000 rubles + 2,000 rubles) x 18%)) - VAT is charged on donated gifts.

income tax: looking for an article to account for gifts

The issue of recognition of gift costs when determining the tax base for income tax is not simple. Let's make a reservation right away that if a company presents goods of its own production with the logo of the company to counterparties, the costs for them will not be advertising costs, and here's why.

Advertising is information disseminated in any way, in any form and using any means, addressed to an indefinite circle of people and aimed at drawing attention to the object of advertising, generating or maintaining interest in it and promoting it on the market. In our case, the main word in this definition is the word "indefinite". An indefinite circle of persons means those persons who cannot be predetermined as a recipient of advertising information. And since gifts are made to companies with which they have already developed business relationship, such a circle cannot be called indefinite and, therefore, they cannot be attributed to advertising costs.

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

- an order (instruction) of the head of the organization on the implementation of expenses for the reception;

- Estimate of hospitality expenses;

- primary documents, including in the case of using any goods purchased on the side for representative purposes, payment for services of third-party organizations;

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

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

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

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

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

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

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

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

READER OPINION
Gifts have economic feasibility!
Documents confirming the implementation of costs are identical in accounting and tax accounting. And the order of the head, which will indicate the goals of the gift campaign, will be one of the documents confirming the economic feasibility of expenses. Gifts to counterparties are inherently economically sound. After all, the ultimate goal of giving gifts is to maintain and establish contacts with partners with whom contractual relationships either exist or are expected in the future. Holding a congratulatory campaign contributes to the formation of customer loyalty, since everyone knows that customers use the services of only those companies that they trust. Logically, the decision to conduct a congratulatory campaign is made solely to expand the sales market, increase orders from existing partners. And the counterparty, whom they did not forget to congratulate, when choosing a partner for concluding an agreement or for its extension, from a huge mass of similar organizations, will choose the most reliable and attentive. Even the Ministry of Finance of Russia, in a letter dated July 31, 2007 No. 03-03-06 / 1/629, indicated that the validity of the costs taken into account when calculating the tax base should be assessed taking into account the circumstances indicating the intentions of the taxpayer to obtain an economic effect as a result of real entrepreneurial activity. or other economic activity.
Taking into account that the tax legislation does not use the concept of economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities, the validity of expenses that reduce income received for tax purposes cannot be assessed in terms of their expediency, rationality, efficiency or the result obtained. . By virtue of the principle of freedom of economic activity (Part 1, Article 8 of the Constitution Russian Federation) the taxpayer carries it out independently
at its own risk and has the right to independently and solely evaluate its effectiveness and expediency. At the same time, the obligation to verify the economic feasibility of the expenses incurred by the taxpayer is assigned to the tax authorities.
Lesnikov Igor Dmitrievich,
accountant, Uglich

Question

Accounting and tax accounting of gifts to counterparties

Answer

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

Debit 10 Credit 60

Debit 19 Credit 60

— “input” VAT is taken into account;

Debit 68 Credit 19

Debit 91-2 Credit 68

- VAT is charged on the value of gifts more than 100 rubles. for a unit.

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

Debit 10 Credit 60

- purchased gifts are taken into account;

Debit 19 Credit 60

— “input” VAT is taken into account;

Debit 68 Credit 19

- accepted for the deduction of "input" VAT;

Debit 26 Credit 10

- written off as hospitality gifts to business partners;

Debit 91-2 Credit 68

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

Debit 10 Credit 60

- purchased gifts are taken into account;

Debit 19 Credit 60

— “input” VAT is taken into account;

Debit 68 Credit 19

- accepted for the deduction of "input" VAT;

Debit 91-2 Credit 10

- the cost of gifts is written off as expenses;

Debit 91-2 Credit 68

- VAT is charged on the value of gifts.

Reason: Letters of the Federal Tax Service of Russia of 04.25.2007 N ShT-6-03 / 348@ and of 08.16.2004 N 02-5-10 / 51, the Ministry of Finance of Russia of 08.16.2006 N 03-03-04 / 4/136, Letter Federal Tax Service of the Russian Federation for Moscow dated April 30, 2008 N 20-12 / 041966.2.