Unfortunately, many managers do not think about how important corporate gifts. Year after year, they continue to give away unnecessary items with the company logo to their employees and partners. These include notepads, pens, mugs, keychains, and calendars. The latter most often remain packaged, because each company has its own corporate calendar.
It is important to remember that unusual corporate gifts can not only please your colleagues and companions, but also increase their loyalty to you as a leader and partner. Moreover, the more interesting the gift, the more likely it is that it will be used, and, therefore, it will be in plain sight.
Gifts for employees
Each company has its own special dates: founding day, day of concluding a major deal, professional holidays. In addition, no one canceled corporate events in honor of the New Year, February 23 or March 8. It is on these days that your employees and colleagues expect presents from you.
Don’t forget to congratulate your colleagues on their birthday or professional achievements
Ordinary employees should be given identical gifts for corporate events to avoid talking about favorites and insults.
A gift related to the field of activity would be interesting. For example, if your company is engaged in construction, then you can give your colleagues chocolate set in the form of tools. If your budget allows, you can order personalized diaries with a leather cover. Your employees will definitely appreciate this individual approach.
A watch with a branded dial for ordinary employees of a large company
Souvenirs-flash drives for men working at an automobile company
Mugs with cozy hand-knitted covers are a great idea for a corporate gift for the Christmas holidays
An ordinary grocery gift can be made memorable if you approach its design creatively. For example, order branded labels for bottles of alcohol or wrapped candies with your logo.
Product gift with company logo
Gifts for partners
When preparing presentations for partners, you should prioritize. If you know one of them closely, you probably know about his hobbies and interests. It is a personal approach that will make your corporate presentation pleasant and unforgettable. For example, if your partner is a lover of Apple technology, then give him an original case for his phone or tablet.
Sweet corporate gifts will be universal. For example, you can order cupcakes with your company logo and present them to your partners. Gingerbread cookies are perfect as a New Year's gift. They can also be ordered decorated in corporate colors with your company logo. You can also prepare food packages for the New Year. You can put mulled wine, fragrant honey, high-quality tea and expensive chocolate in them. All this can be put in a beautiful branded box.
New Year's food set in original packaging with the company logo
Gifts for clients
Corporate presentations for clients will make them more loyal to your company. It is important to correlate the profit that a client brings to you with his gift. For example, a scaled-down toy model of a car would be an excellent gift when buying a car. But if the client is a regular and is not purchasing his first car at your dealership, then you should give him a more serious gift. Such a gift could be a branded thermal mug, which is charged from the cigarette lighter.
Ideas for corporate gifts should be based on the specifics of your company. Clients of cosmetic clinics and beauty salons will appreciate small cosmetic bags with cosmetic samples. Visitors to fitness clubs can be given a pedometer or branded water bottle. If you are the owner of a travel agency, you can present your clients with travel bags or covers for international passports.
One of the best examples of pleasant souvenirs for regular airline customers
All clients will really like creative corporate gifts in the form of jars with “vitamins”, the role of which will be played by dragees or gummies. You can order a label with your company logo and wishes. For example, if you are the head of a bank, then on the jar you can write the following: “Candy for financial prosperity.” Everyone will also love the traditional fortune cookies. They will be especially relevant on the eve of the New Year.
When preparing corporate gifts for 2016, think about how interesting and useful they will be for your employees and partners. This is how you can make the right choice.
The gallery below contains many more gift ideas for your employees, partners and clients. Enjoy watching!
Leaders of most modern corporations and companies very often face difficult tasks.
What to give to clients and give with or without a company logo?
What kind of gift ideas should clients choose?
Many try, figuratively speaking, to “outdo” their competitors and sometimes come up with something that most clients cannot comprehend.
For others, on the contrary, the problem is of a different nature: their imagination is limited by the framework of generally accepted culture. We also offer you advice on what gifts to clients would be best for you.
To begin with, you should pay attention to which clients should be congratulated in the first place, as well as what should be given to them.
When choosing gifts and fully implementing this process, it is important to find a middle ground, i.e. approach the choice of a gift for the client wisely, which will express respect on behalf of the company and will not be very expensive.
And in order to prevent the planned holiday from developing into a catastrophe on a universal scale, it is worth following simple instructions that include several steps.
Ways of congratulations
Before we begin to consider and apply these steps, it should be noted that you need to prepare for this kind of celebrations or simply innovations in advance.
First of all, you need to make lists of those who will be congratulated, and it is advisable to distribute all clients into separate categories.
As a rule, everything is determined by quantity, location, and then everything else. Among the methods of congratulations, the following can be noted, which have become the most common and quite effective. Among them we highlight:
- Congratulations via the Internet
You will need to find a card suitable for the occasion and appropriate words of congratulations.
Many companies consider this important and set themselves the task of surprising customers, and since people involuntarily get used to comparing gifts, it is obvious that the company that can stand out from all competitors will win.
Since most modern clients love originality, we want to consider the main milestones in solving this difficult issue. For the most part, everything will depend on the clients.
If there are more than 500 clients
Don’t forget that such things are in front of clients’ eyes all year, which means that the impression of digging will be built largely on this kind of visual contact “calendar-client”. It’s as if you are leaving an impression of yourself for a year in advance, so think through everything down to the smallest detail and only after that give such gifts.
On desk calendars or those made in the form of a house, there are usually beautiful pictures and places for inscriptions and notes. Such original gifts to clients are ordered from printing houses in limited quantities equal to the number of clients being gifted.
Many companies like to order postcards with embossing, die-cuts, etc. on designer cardboard.
If there are less than 100 clients
This number of clients is quite small, so you can freely neglect simple gifts and choose expensive, original gifts for clients.
When choosing gifts in this case, you need to be guided by the idea that your main goal is to show how important your business partner is to you.
In this case, those souvenirs that will fully and in all their glory represent the name of your brand will be appropriate. In addition to the logo on gift packaging or a postcard you need to write something like “We are one step ahead”, “We are always with you” and the like.
An ideal gift would be music disc with a well curated playlist. Many teams celebrate most holidays at work, which means such a disc will be very useful.
If there are very few clients, but they are important and bring great profit, so don’t be stingy and give basket with red or black caviar, strawberries, expensive cheese, champagne and olives.
Views: 3,845
What better way than to send a gift to a client as a thank you? Your competitors may be trying to win over customers with a banal “thank you letter,” while you are making an unforgettable impression on them with your actions.
The main problem is which gift to choose. You cannot choose something that is very expensive, but at the same time you cannot choose something that would become useless. You need to draw a fine line between price and practicality when choosing a gift.
In this article you will learn:
Gifts or discounts? Secret gifts or obvious ones? Should they be given to every client or only to certain groups of clients? How to maximize the impact of gifts?
- How to choose gifts for clients. What's happened " perfect gift"? How to understand what is right for your business?
- 19 gift ideas that your customers will love. A handy list of gift ideas - from simple to complex, from budget to impressive.
How to Use Gifts for Marketing
While the obvious purpose of the gift is to show that the customer is cared for, there is another motive: to sell your online store. Of course, you want your customers to feel happy and valued, but it would be nice if they also recommended your store to their friends.
Gifts and discounts
Using discounts and offers to maximize sales is a thing of the past in e-commerce. The question is how does a discount compare to a gift in terms of marketing impact?
To answer this question, you will have to consider two things:
- How often do you offer discounts: The value of a discount depends on how often you offer it. If you have frequent sales and offers, customers may not be too enthusiastic about yet another discount, no matter how steep it is.
- Discount size and conditions: a steep discount with liberal conditions may cost you more than a free gift. On the other hand, if the discount is too low under strict conditions, customers may not be interested at all.
Interestingly, research in consumer psychology shows that people prefer to get more than spend less. Free gift may have higher perceived value because it gives them more.
Of course, this only applies if you actually tell customers that you are giving them a gift. This brings us to our next point.
Explicit gifts vs. secret ones
Should you tell clients about the gift or just send it to them as a surprise?
Each approach has pros and cons. Telling your customer upfront can help persuade them to make a purchase, especially if they frame the gift as a “deal.” At the same time, you will not be able to see the client's admiration, which only comes with an unexpected gift.
Which approach you use depends on what effect you expect to get from the gift. If your goal is to delight customers, build relationships and spread the word through word of mouth (including in social networks), choose a surprise.
On the other hand, if you want to use gifts as an incentive to purchase, tell customers about this in advance.
Give to some or all clients
Another dilemma is figuring out who to give to - some clients or all?
Giving it to everyone means facing a noticeable disadvantage - cost. You also may not understand the many benefits of giving gifts to people who are not active on social media or are unlikely to recommend you to friends.
At the same time, giving to only a few clients may make them feel special - at the cost of other clients. Client B may wonder why Client A received a gift and he didn't. This can create resentment for your brand - the exact opposite of the purpose of giving.
The best approach is to use the Pareto principle and target the top 20% of customers. These are either clients who are active on social media or who fit your ideal client profile. Since you want more of these customers, targeting them can produce better results.
Maximize the Impact of Giving
To get the most out of your thank you gifts, there are a few things you should keep in mind:
Customers buy more when there is some “secret” in the transaction, one University of Miami study found. That is, keeping the gift a secret can greatly help.
According to one study, customers who receive something free and unexpected will buy more. Thus, it may be worth spending on a gift at the very beginning, so that you can later compensate for everything with the client's purchases.
According to an article in the Journal of Marketing, giving creates instant word of mouth. This is especially true if the gift came with your first purchase. So, in addition to your best customers, you can also attract new customers by giving gifts to create a positive first impression.
Focus on gifts for clients who are active on social media or have a history of sharing your items. Ask them to upload photos of their gifts to their favorite social network.
Consider donating to charity on the client's behalf instead of giving a gift. Research shows that charitable giving works better than a practical gift, especially when the initial purchase is frivolous.
These are just some tactics to help make an impression with your gift. The next task is to choose the right gift. We will share some rules for choosing a gift below.
How to choose gifts for clients
A customer appreciation gift is usually something tangible, useful and, to some extent, related to your business. It has a simple goal: to thank customers for being with you. Whether a gift will create a wow factor or a disgust effect will depend on the quality of the gift.
There are a number of rules that you must follow when choosing a gift for evaluation:
It must provide value: Even if it is cheap, it must be useful to the buyer, or be valuable to him.
It should be useful: good gift must serve practical purposes. Souvenirs and trinkets that only take up space are easily forgotten. A useful gift will remind the client of you every time he uses it.
It should be easy to store and transport: no client wants to deal with a gift that takes up too much space. You also don't want to worry about how to transport great gift. Always choose something that is small and easy to transport.
It must be strong and durable: a gift that is perishable or easily destroyed will quickly lose its value. Avoid fragile items or anything that could go bad within a few weeks.
It must be related to the business: The ideal gift is related to the business and reminds the client of you. If you start a store fashionable clothes, choose a fashion accessory rather than a book on macroeconomics.
It should be harmless: Finally, the gift should not cause allergies, have dangerous sharp edges or be dangerous for children. Ask: Could this gift cause problems for anyone in my client's home (especially older adults and children)? If the answer is yes, choose something else.
When choosing gifts, always think about the client. Ask yourself: what would appeal to this particular group of people? For example, if your target customers make over $200,000 a year and live in an affluent suburb, a cheap gift card to a discount store won't work.
Make your target audience the centerpiece of your gift selection process, and you're unlikely to go wrong.
19 Gift Ideas
Now that you have a list of rules for choosing gifts, here are a few ideas that you can choose from.
Write personalized notes by hand
A popular and extremely affordable gift option is to simply send your clients a personalized, handwritten note. Make your message unique, personalized, and most importantly, authentic. Use pen and paper rather than a printed message. It costs almost nothing, just your time.
Send flowers
Artificial flowers will always be there a universal gift. Also, flowers are a fairly neutral gift and you don't have to worry about whether they will fit with your brand. In addition, the visual spectacle of a bunch of free flowers entices the client to take a good photo and post it on social networks. Giving flowers to every client is expensive, but if you choose recipients such as your most loyal clients (those with a huge base of followers on social networks), or give them for a special occasion (birthday, women's day), it will work magic.
The only time the flower idea won't work is if you're targeting a group of young men who don't care about flowers. Remember to choose non-allergic flowers for your gifts.
Offer a book or booklet
Books may not be a clear choice for gifting, but for the right group of clients they can be a fantastic option. A matching book not only shows that you understand the customer, but it will also stay with them for a long time, reminding them of your brand.
In addition, the books have their own brand. Sending a non-fiction book that pioneers new ideas can make customers think of your brand as “innovative.” For getting best results submit non-fiction and non-controversial books.
Do charity work
Making a charitable donation on behalf of a client can be a good gift idea, especially if your clients are environmentally conscious and philanthropically inclined. Just make sure that the charity is well known and that there is sufficient evidence of the donation.
Suggest updates
Win over customers by offering them a free upgrade on top of their existing purchase. This works especially well if the upgrade is similar but better than their current purchase. Just make sure you ask customers before you do this - some of them may want a lower end model.
Help customers learn something new
One of best gifts The gift you can give to clients is the gift of teaching. Perhaps you can record lessons that will help them get the most out of their shopping opportunity (for example, a guitar store that gives away free music lesson CDs). Or perhaps you can offer them courses on topics that complement the purchase (for example, a craft store offering a free ceramics class).
Give the gift of experience
An experience - a spa package, tickets to a local event, etc. - is a great way to make yourself memorable. Make sure the experience is consistent with your brand and customer profile, i.e. don't offer tickets to a rock concert if your customers are 50-year-old women. Also, choose an experience that is easy to achieve, has broad appeal, and doesn't cost too much. Tickets can be ordered online, this is not a problem now.
Send a birthday gift
Sending gifts to clients on special occasions such as birthdays and anniversaries can help you win over clients. This shows that you care and remember them.
Remember that once you start sending birthday gifts, customers can expect them every year. So choose something that is available for re-gifting. A simple handwritten card works well enough for most clients.
Offer sweets
Cookies, chocolates, candies - sweet, personalized and widely loved treats make a good gift idea. Most customers will even appreciate a jar of freshly baked cookies included with their purchase. You can even personalize the packaging and add your brand's message or logo.
The only thing you need to be aware of is food allergies. Try to avoid any ingredients that may cause allergies, such as peanuts.
Tag clients on social networks
Everyone wants their 15 minutes of fame, and your clients are no different. If you have a popular social channel, showing your clients or their projects can be an unusual “gift”. This tactic works best if the customer has uploaded a photo of your product or interacted with you on social media before. This tells them - and your social media audience - that you are listening.
Share local products
Sending local products to customers (i.e. locally sourced products) works great for two reasons:
This displays your business as a “friend” to other local small businesses, thereby improving brand perception.
This shows customers that you care about them and want to personalize the gift based on their location.
Partner with a local business that offers these products. Your clients will appreciate them, as will local businesses.
Create an exclusive group
How can you make your clients special? Simple - by creating an exclusive, closed group for your best clients. This could be something as simple as a closed Facebook group. Offer customers discounts not available to them elsewhere to highlight the group's exclusivity.
Offer a free consultation
Valuable advice can be a great gift, especially in industries that are notoriously hard to reach. For example, if you sell clothing, you could offer freestyle consultations. If you sell fitness equipment, you can offer customized diet plans and workouts.
Send discount coupons from local businesses
Sending coupons to customers from local businesses has the same effect as providing local products. It shows customers that you care about small businesses. It also demonstrates that you are willing to personalize gifts for each customer.
Find a local business that can offer something related (but not competitive) to your brand. Make a deal with them and agree when your customers can get a discount on future purchases.
Give away a free product from your catalog
A win-win option is to just give away the cheap one, but useful product from your catalog. This product must be low cost but must have perceived value to the customer. Also make sure it has something to do with the original purchase, such as free socks with a pair of shoes.
Throw a party for special clients
Another way to make clients feel special is to throw a party or host a meeting or webinar. This works best if you have many clients in one place. Warm up clients with the party idea by first inviting them to an exclusive group (like Facebook first). Once they all know each other, invite them to the party, this can even be done remotely.
It may be expensive, but it will be an experience your customers won't forget. Plus, all the social media updates from this will do wonders for your brand.
Give a plant
A small potted plant would make a great gift. Something easy to maintain and hardy - like a cactus - not only looks good, but also emphasizes your environmental consciousness. If your clients are environmentally conscious, this can be an affordable and memorable gift for them. It is not necessary to put the cactus in the parcel. Can be ordered separately to the client's address in the online store.
Send out gift products
Send out free t-shirts, tote bags, notepads, etc. Try not to include your logo. This will make the gift an open marketing tool. Instead, choose something that reflects your brand's values or message, but can still be worn in public.
Make one customer special
Instead of sending the usual gift to every client, you can attract a lot of media by making one client feel truly special. Select a customer who has been exceptionally attracted to your brand, and then make a gesture that goes far beyond the standard “gift.”
For example, Honda learned that one of its customers was about to reach 1 million miles on one of its vehicles. To make the customer feel special on this important milestone, Honda gave him a free new car and made a video about it.
So you have 20 fresh ideas to meet customer needs, which you can use to sell your online store. Use them wisely, as the cost of gifts can add up to quite a lot. Try to create long-term customer experiences that will contribute to future sales.
Have you already sent gifts to your clients? If yes, which one is your favorite? Share with us on Facebook!
DO NOT MISS
Yu.V. Kapanina,
accounting and tax expert
Gifts to Clients - Tax Implications
"Profitable" accounting
Officials do not prohibit giving gifts to partners and clients. The main thing is that this should be without damage to the state budget A Letters of the Ministry of Finance dated September 18, 2017 No. 03-03-06/1/59819, dated October 8, 2012 No. 03-03-06/1/523. That is, “gift” costs cannot be taken into account when calculating income tax b clause 16 art. 270 Tax Code of the Russian Federation.
And all because giving gifts is a gratuitous transfer of property. Moreover, the arguments are that these actions are aimed at strengthening business ties or retaining clients and the cost of the gift complies with the norms of the Civil Code of the Russian Federation (not exceeding 3 thousand). rub.) subp. 4 p. 1 art. 575 Civil Code of the Russian Federation, they don't work here.
Therefore, it is safer to finance the cost of gifts from net profit.
Although sometimes you can write off “gift” costs as entertainment or advertising expenses.
Situation 1. Alcohol gifts - as entertainment expenses
If you decide to give alcohol or candy to your counterparties, then their cost can be taken into account for “profitable” purposes as entertainment expenses s subp. 22 clause 1 art. 264 Tax Code of the Russian Federation. After all, the list of entertainment expenses in the Tax Code of the Russian Federation is not specified. In addition, the Ministry of Finance allows the costs of purchasing alcohol to be taken into account in their composition. I Letters of the Ministry of Finance dated March 25, 2010 No. 03-03-06/1/176, dated August 16, 2006 No. 03-03-04/4/136.
Advice
Since the circulation of alcohol is controlled by the state, so that you do not have problems due to the lack of a license to purchase it at clause 16 art. 2, paragraph 2 art. 18 of the Law of November 22, 1995 No. 171-FZ; Part 3 Art. 14.17 Code of Administrative Offenses of the Russian Federation, It is better to purchase alcoholic gifts at retail for cash.
You just need to remember that, firstly, entertainment expenses are subject to rationing for tax purposes: they are included in the base in the amount of no more than 4% of labor costs for this reporting (tax) period d clause 2 art. 264 Tax Code of the Russian Federation.
Secondly, you need to prepare the documents correctly. The following should be visible from them:
the funds were spent on holding an official reception for business clients, and not on organizing entertainment and recreation A clause 2 art. 264 Tax Code of the Russian Federation;
purchased sweets and alcohol were treated to guests at negotiations, and were not given as gifts.
First, the manager needs to issue an order on the conduct of the event, its goals and objectives. It should also reflect the list of company persons participating in the official meeting, and the procedure for issuing money on account for entertainment expenses. Here is a sample order.
Limited Liability Company "Soft-Trade"
Order No. 158
Moscow
In order to maintain business cooperation and increase product sales
I ORDER:
1. Conduct negotiations on December 20, 2017 with representatives of Mos-torg LLC on the issue of increasing the sales volume of Soft-Trade LLC products in the first half of 2018 under agreement dated June 5, 2017 No. 42.
Venue for negotiations - Moscow, st. Udaltsova, 118.
2. Include the following events in the official meeting plan: presentation of the new software product “ERP 2.0”, negotiations.
3. Organize buffet service for negotiation participants.
4. Involve the following employees of Soft-Trade LLC to participate in the negotiations:
- General Director S.I. Lipina;
- commercial director A.Yu. Panina;
- Head of Sales Department N.T. Suslova.
5. Appoint commercial director A.Yu. as responsible for organizing and holding the event. Panin and instruct him to prepare and submit for approval to the General Director:
- cost estimate for holding an official meeting and negotiations - until December 15, 2017;
- report on the event and negotiations - no later than December 26, 2017.
6. Chief accountant T.I. Timokhina to ensure the issuance of funds to A.Yu. Panin according to the approved cost estimate for holding the official meeting and negotiations.
The following have been familiarized with the order:
Then you will need to compile b Letters of the Ministry of Finance dated April 10, 2014 No. 03-03-RZ/16288, dated November 1, 2010 No. 03-03-06/1/675:
cost estimate for the event, approved by the manager, where the planned cost should be determined;
report on the event, approved by the head. It indicates the time and place of the event, the actual composition of the participants in the negotiations, issues discussed during the meeting, results achieved and the amount of actual expenses incurred for organizing the event.
In addition, you must have the usual primary documents (invoices, cash receipts) for all entertainment expenses.
Situation 2. Souvenirs - for entertainment or advertising expenses
When distributing gifts that bear the symbols of the organization (for example, pens, notepads, calendars, flash drives, T-shirts, etc.), it is important for tax accounting whether the circle of recipients is known in advance.
After all, if souvenirs with a company logo are intended for an indefinite number of people, then their cost can be recognized as part of advertising expenses in an amount not exceeding 1% of sales revenue And subp. 28 clause 1, clause 4 art. 264 Tax Code of the Russian Federation; ; Resolution of the AS MO dated October 11, 2016 No. F05-14103/2015.
If souvenirs are given to representatives of counterparty companies during negotiations, then in this case the cost of the gifts, due to the certainty of the persons receiving them, cannot be taken into account as advertising expenses V Letter from the Federal Tax Service for Moscow dated October 18, 2010 No. 16-15/108647@. At the same time, the tax authorities allowed it to be recognized as part of entertainment expenses V Letter of the Federal Tax Service for Moscow dated April 30, 2008 No. 20-12/041966.2. However, the Ministry of Finance has a different opinion. It is impossible to include such expenses in entertainment expenses, since they are not mentioned in paragraph 2 of Art. 264 Tax Code of the Russian Federation Letter of the Ministry of Finance dated August 16, 2006 No. 03-03-04/4/136.
VAT consequences
The gratuitous transfer of any property is recognized as a sale, which means that when giving gifts you will have to charge VAT subp. 1 clause 1 art. 146 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 06/04/2013 No. 03-03-06/2/20320. In this case, the tax base will be the market value of the transferred gifts (which can be taken as their purchase price) without taking into account VAT clause 2 art. 154 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated October 4, 2012 No. 03-07-11/402.
In addition, you need to draw up a single copy of the invoice and register it in the sales book and clause 3 art. 168 Tax Code of the Russian Federation; clause 3 of the Rules for maintaining the sales book, approved. Government Decree No. 1137 dated December 26, 2011.
By the way, input VAT on the cost of gifts can be deducted in the general manner e subp. 1 item 2 art. 171, paragraph 1, art. 172 Tax Code of the Russian Federation.
If you took into account “gift” costs as entertainment or advertising expenses, then things with VAT are different.
Situation 1. “Gift” expenses are included as entertainment expenses. In this case, you do not have the actual transfer of gifts. This means there is no need to charge VAT. It should be remembered that entertainment expenses are regulated. That is, the amounts of input VAT on such expenses are subject to deduction in proportion to the “profitable” standard at clause 7 art. 171 Tax Code of the Russian Federation. If at the end of the year you have unaccounted entertainment expenses that exceed 4% of your payroll, VAT on them is not deductible and is not taken into account in tax expenses.
Situation 2. Costs for souvenirs are included as advertising expenses. Then the procedure for calculating VAT depends on the cost of advertising products And subp. 25 clause 3 art. 149 Tax Code of the Russian Federation; clause 12 of the Resolution of the Plenum of the Supreme Arbitration Court of May 30, 2014 No. 33:
if the price of a souvenir unit including VAT was 100 rubles. or less, then there is no need to charge VAT when transferring such a souvenir. Input VAT on this promotional product is included in its price. Since you have a transaction that is not subject to VAT, in general you will have to keep separate records of input VAT;
If the price of a unit of production, including VAT, is more than 100 rubles, then VAT must be charged on its cost. In this case, input VAT on the cost of such souvenirs is deductible.
If the cost is greater, then the amount exceeding this limit is subject to personal income tax. But since you do not have the opportunity to withhold tax from the client, you need to report this to the Federal Tax Service. To do this, you should fill out a 2-NDFL certificate for it (in the “Sign” field, enter the number “2”) and submit it to your Federal Tax Service no later than March 1 of the following of the year clause 5 art. 226 Tax Code of the Russian Federation; Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485@.
