add. to 269411. The organization conducts sweepstakes and gives gifts to customers in the retail network. The question is how to formalize a transaction for a product that is used for gifts and giveaways: through sale (revenue) or simply written off to account 91.02 (at the expense of net profit). The organization is engaged in retail, that is, it does not maintain account 62 of the Chart of Accounts, but writes off revenue from the 50th to the 90th account. Thus, the bonus product cannot be written off through account 62. the account will not be closed. The question is how to reflect the issuance of bonus goods to customers in retail without account 62? how to write it off? to what account?
In your case, several accounting options are possible:
Debit 50 Credit 90/1,700 rub. – bra
Debit 50 Credit 90/1 – 300 rub. – capsule
Debit 90/2 Credit 41 – capsule written off
2. In another case, you can sell a set of bust + capsule or indicate in the documents that the price of the bust includes a capsule:
Debit 50 Credit 90/1 – 1000 rub. – set bust + capsule
Debit 90/2 Credit 41 – set written off
Debit 50 credit 90/1 1000 rub. – bust
Debit 90/2 Credit 41 – bust written off
Debit 44 Credit 41 – capsule written off as part of sales expenses
However, this method may cause disagreements with inspectors. And it should be taken into account that in tax accounting such expenses are standardized.
4. If your organization does not have documents confirming that gifts are given to customers for fulfilling certain conditions, then the issuance of capsules cannot be classified as an activity aimed at generating income. In this case, the write-off of capsules should be taken into account in the Debit of account 91 and the Credit of account 41 of the Chart of Accounts.
The rationale for this position is given below in the materials of the Glavbukh System
Elena Leonova, Lodeynoye Pole
The buyer's right to receive a gift when purchasing goods for a given amount is exercised as part of the promotion. By order of the manager, determine the period and conditions of the promotion that stimulates demand for the product. But at the same time, the order should make a reservation that the cost of the main product indicated on the price tag also includes the cost of the gift. Then the bonus will not be transferred free of charge, but realized. In this case, you can legally reduce taxable profit by its value in accordance with Article 268 of the Tax Code.*
– quantity, price per unit (unit cost) and total cost of gifts and souvenirs distributed.
The total amount of expenses under this act is debited to account 44 “Sale expenses”, and souvenirs and gifts transferred are written off to the credit of account 41 “Goods”. Let's consider a specific situation.
The Milady company accountant will make the following accounting entries:
Credit 60
– 300,000 rub. – the acquisition of goods intended for distribution as gifts is reflected;
Credit 41 subaccount “Goods in stores”
– 300,000 rub. – reflects the transfer of gifts to be distributed to store visitors and employees carrying out the distribution;
Debit 41 subaccount “Goods in stores”
MAGAZINE "ACCOUNTING IN TRADE", No. 1, I QUARTER 2008
3. Article: Providing a product bonus to the buyer
According to the terms of the contract with the buyer, upon fulfillment of a number of conditions (aimed at increasing sales volume), he is provided with a bonus (in the form of goods). How to document and reflect transactions to provide a product bonus to a buyer in accounting?
Answers
A. Z. Ostrovskaya,
Leading tax consultant LLC
"Consulting group "Tax Optima""
The operation of shipping bonus goods is issued with an invoice, in which a zero price is indicated. In accounting, the cost of such goods can be included in commercial expenses or expenses for ordinary activities (clauses 5, 7, 9 of PBU 10/99). Accordingly, they will be reflected in the debit of account 44 or account 91. There will be no proceeds from sales on account 90, since the seller gives away his goods for free.
Upon transfer, the supplier is required to charge VAT and draw up an invoice in one copy. Accrued VAT is reflected either as a business expense on account 44, or as other expenses on account 91*.
When calculating income tax, the seller can take into account the cost of bonus goods as another expense (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated August 31, 2009 No. 03-03-06/1/555, dated August 4 2009 No. 03-03-06/1/513). The provisions of paragraph 16 of Article 270 of the Tax Code of the Russian Federation, which prohibit taking into account the cost of gratuitously transferred property as expenses, do not apply here. After all, the bonus product was given not as a gift, but for fulfilling a number of conditions aimed at increasing sales.*
Note that, according to financiers, the seller cannot take into account in the “profitable” expenses VAT, which was accrued upon the free transfer of goods (letters dated March 11, 2010 No. 03-03-06/1/123, dated December 8, 2009 . No. 03-03-06/1/792). Although some companies manage to prove the opposite (resolution of the Federal Antimonopoly Service of the North Caucasus District dated August 13, 2010 No. A32-2525/2009-70/36).
Publication
A professional marketer knows that customers need to be “pampered” with gifts. all year round, introducing more and more new promotions and events, thereby encouraging customers to purchase goods or services from his company. As a rule, an organization transfers a certain product to clients as a reward for the latter using services or acquiring valuables by concluding a purchase and sale agreement for a set amount.
It is advisable to divide gifts into three groups: up to 100 rubles. per unit, from 100 to 3,000 rubles. per unit and over 3,000 rubles. per unit. When determining the price of a gift, one should proceed from whether similar goods are sold by the organization. If they are, then the difference between the selling price of gifts and the selling price of similar goods should not exceed 20%. Otherwise, there is a risk of additional VAT charges if the transfer of gifts is recognized as the sale of goods at prices that do not correspond to market prices.
This risk can be mitigated even if the price of the gift is determined to be more than 20% lower than the selling price of similar goods. It is advisable to justify such a decrease, for example, by the loss of quality of the transferred goods, seasonal fluctuations in demand for such goods, and the marketing policy of the organization - entering new markets and promoting new products. The reason for distributing gifts should be stated in the manager’s order.
Gifts up to 100 rub. per unit. First of all, among the tax obligations there is value added tax. At first glance, one can refer to sub. 25 clause 3 art. 149 of the Tax Code of the Russian Federation, which states that the transfer of goods (work, services) for advertising purposes, the cost of acquisition (creation) of which does not exceed 100 rubles, is not subject to taxation.
However, if gifts are given to employees partner enterprise, then such actions can hardly be characterized as advertising, because partners do not belong to an indefinite circle of advertising consumers, and employees are not clients in order to encourage them to buy any goods (work, services) for gifts or other counter actions. In addition, the product being sold may be a product of joint production with the organization receiving gifts.
Accordingly, the norms sub. 25 clause 3 art. 149 of the Tax Code of the Russian Federation, which allows not to charge VAT on the transfer of goods worth no more than 100 rubles. for advertising purposes, do not apply to the taxpayer.
In the current situation, it is also impossible to recognize gifts as additional remuneration, since the partner’s employees are not related to the donor by labor relations. Therefore, employees can only receive gifts as additional remuneration for performing official duties from their direct employer.
Another option for qualifying the transfer of gifts to partners (their employees) is the gratuitous transfer of property. This is a taxable operation in which the tax base is determined according to the rules of Art. 154 of the Tax Code of the Russian Federation based on the market value of gifts transferred to partners. The date for determining the VAT base is the moment of delivery of gifts to partners, i.e. the date of their gratuitous transfer.
Tax deduction if the conditions of Art. 171, 172 of the Tax Code of the Russian Federation, the taxpayer has the right to apply immediately after their acquisition.
Expenses for purchasing gifts for clients can be considered advertising if their market value does not exceed 100 rubles, especially if the gift contains information about the donor organization.
If this limit is exceeded, the free transfer of souvenirs and gifts with the company logo for advertising purposes cannot be considered as gratuitous (resolutions of the Federal Antimonopoly Service of the Moscow Region dated 03/09/10 No. KA-A40/1941-10, 06.22.09 No. KA-A40/5426-09 , 02.26.09 No. KA-A40/727-09).
However, the letter of the Ministry of Finance of Russia dated October 25, 2010 No. 03-07-11/424 states that the transfer for advertising purposes of catalogs containing information about goods sold is subject to VAT in the generally established manner. Thus, certain tax risks arise.
Gifts from 100 rub. up to 3,000 rub. per unit. Let's consider the option when the buyer is given a discount on a product that is accompanied by a gift with a value corresponding to the amount of the discount on the purchase of the main product. In this case, in fact, not two are sold different goods, but one set of two goods, the selling price of which will consist of the price of the main product with the discount provided and the price of the gift. Accordingly, the client receives a very real gift, and the organization charges taxes on the sale of both the main product and the gift. With such pricing, the gift is considered sold, and its name itself is very arbitrary. The discount provided is quite real, so you need to be prepared to justify it, which can be done if the price of the gift is taken into account in the selling price of goods purchased for money.
Example 1
A retail trade organization is engaged in the sale of non-food products (clothing). On the eve of the summer season, there were winter jackets, coats, sweaters, etc., i.e. goods that need to be sold, since it is necessary to free up retail space for a new product. For this purpose, a promotion is being held: when buying a coat, you get a sweater as a gift. The book value of goods is 5,000 rubles. and 500 rub. accordingly, the sale price of the coat is 7,080 rubles. (including VAT 1,080 rubles), sweaters – 708 rubles. (including VAT 108 rubles).
Let’s assume that during the promotion period 30 coats and the same number of sweaters were sold. According to the marketing policy, in order to increase sales during the promotion period, a discount of 10% (RUB 708) is set on coats. Thus, the selling price of the coat will be 6,372 rubles. (including VAT 972 rub.). Sweaters are “sold” without a discount at the sales price (RUB 708).
The buyer's receipt reflects the total cost of the set, 7,080 rubles, which in accounting consists of the selling price of the coat (6,372 rubles) and the sweater (708 rubles). The total amount of proceeds from the sale of 30 coats and the accompanying sweaters is 212,400 rubles. (including VAT RUB 32,400).
The following accounting entries will be made in the organization's accounting:
Dt sch. 50 “Cashier”, K-t account. 90-1 “Revenue” 212,400 rub.
Proceeds came from the sale of coats and sweaters;
Dt sch. 90-3 “Value added tax”, Set of accounts. 68 “Calculations for taxes and fees”, subaccount. “VAT” 32,400 rub.
VAT is charged on the sale of coats and sweaters;
Dt sch. 90-2 “Cost of sales”, Set of accounts. 41-1 “Goods”, subaccount. “Goods in warehouses” RUB 150,000. (RUB 5,000 x 30 pcs.)
The cost of the coat has been written off;
Dt sch. 90-2 “Cost of sales”, Set of accounts. 41-1 “Goods in warehouses” RUB 15,000. (500 rub. x 30 pcs.)
The cost of sweaters has been written off;
Dt sch. 90-9 “Profit/loss from sales”, Set of accounts. 99 “Profits and losses” 15,000 rub. (212,000 – 32,400 – 150,000 – 15,000)
The profit from the sale is reflected.
If an organization, when purchasing several goods, offers approximately the same product as a gift, then in this case it is impossible to reduce the price of the gift at the expense of the product, since they are comparable. Otherwise, the discount will exceed the 20% threshold, within which the organization can vary prices without much tax risk.
Example 2
Let's assume that the same retail organization (mono-brand store) is running a promotion in which when you buy two shirts, the third one is free. The selling price of one shirt is 590 rubles. (including VAT 90 rubles), cost price – 250 rubles. During the campaign, 90 shirts were sold according to the developed scheme, 30 of which were given as gifts.
The market price for selling 90 shirts will be 53,100 rubles. (including VAT RUB 8,100). Revenue will be recorded based on the fact that buyers actually paid only for 60 shirts, respectively, income will be 35,400 rubles. (590 rub. x 60 pcs.). However, VAT should be calculated taking into account gift shirts donated free of charge - 8,100 rubles. (5,400 + 2,700).
The following accounting entries are made in the organization's accounting:
Dt sch. 50 “Cashier”, Kt. 90-1 “Revenue” 35,400 rub.
Revenue was received from the sale of 60 shirts;
Dt sch. 90-3 “Value added tax”, Set of accounts. 68 “Calculations for taxes and fees”, subaccount. “VAT” 5,400 rub.
VAT is charged on the cost of shirts sold;
Dt sch. 90-2 “Cost of sales”, Set of accounts. 41-1 “Goods in warehouses” RUB 15,000. (60 shirts x 250 rub.)
The cost of the shirts was written off;
Dt sch. 90-9 “Profit/loss from sales”, Set of accounts. 99 “Profits and losses” 15,000 rub. (35,400 – 5,400 – 15,000)
The profit from the sale is reflected;
Dt sch. 91 “Other income and expenses”, Set of accounts. 68 “Calculations for taxes and fees”, subaccount. “VAT” 2,700 rub.
VAT has been charged on the gratuitous transfer;
Dt sch. 91-2 “Other expenses”, Set of accounts. 41-1 “Goods in warehouses” 7,500 rub. (30 shirts x 250 rub.)
Gift shirts written off;
Dt sch. 99 “Profits and losses”, Book of accounts. 90-9 “Profit/loss from sales” 10,200 rub. (0 – 2,700 – 7,500)
The loss from other operations was determined.
Total financial result (sales minus other operations) – 4,800 rubles. (15,000 – 10,200).
In general, the profit is small, but in practice it is even smaller. This indicates that the general procedure is not beneficial for the seller who pays VAT on gifts at his own expense, but is quite beneficial for large retail chains.
Gifts over 3,000 rubles. per unit. Regarding expensive gifts, then here not only the donor, but also the recipient faces tax obligations. A donation agreement for movable property must be drawn up in writing if the donor is a legal entity and the value of the gift exceeds RUB 3,000. (Clause 2 of Article 574 of the Civil Code of the Russian Federation).
If the value of the gift exceeds 4,000 rubles. or the total value of gifts received by the same individual in one tax period from an organization exceeds 4,000 rubles, then this organization, being a tax agent, must withhold personal income tax from the buyer at a rate of 35%. In practice, this is impossible to do, since the donation is made not in cash, but in commodity form.
In this case, the tax agent, which is the donor organization, is obliged, no later than one month from the end of the tax period in which the corresponding obligations arose, to notify the tax authority in writing about the impossibility of withholding the tax and the amount of the tax.
An individual who received an “expensive” gift must pay the tax independently on the basis of a tax notice in two equal payments, the first no later than 30 calendar days from the moment the tax authority delivers the tax payment notice, the second - no later than 30 calendar days after the first tax payment deadline. In addition, the letter of the Federal Tax Service of Russia dated June 17, 2008 No. 3-5-03/149@ states that an individual, despite paying tax on the basis of a tax notice, is obliged to submit a tax return in form 3-NDFL to the tax office at the place of residence within the period established by Art. 229 of the Tax Code of the Russian Federation.
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 drawn up 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. From the form of a gift, and this could be a thing, gift certificate or even a monetary amount, the limit does not depend. 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, 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, 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 gifts. 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 hand them over 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, creating 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.
DON'T 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 paragraphs 1 art. 575 Civil Code of the Russian Federation, they don't work here.
Therefore, it is safer to finance the cost of gifts from net profit.
Although sometimes you can write off “gift” costs as entertainment or advertising expenses.
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 manager. 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 bearing 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 taken into account 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 product unit 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 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@.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 the 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 “bargain.” 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 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 their 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 dissatisfaction for your brand - exactly the 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 help significantly.
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 away 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 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 seniors 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 own target audience a central element in the process of choosing a gift, and you are 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 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 the recipients, such as the 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." To receive 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 free lesson on ceramics).
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 an allergy, 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, 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!
