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How to enter merchandising expenses for tax reasons?

In response to a tax-bayer's inquiry the Russian Ministry of Finance gave the special explanatory letter (22.04.2015) on the entering merchandising expenses for tax reasons. The Ministry of Finance proposes to consider merchandising as an advertising service by interpreting the term "advertising" under the law "On Advertising" - "attracting the attention of unspecified persons in any way, in any form." Accordingly, the merchandising expenses must be entered for tax reasons in the amount of up to 1% of sales proceeds.

But this position is contrary to the judiciary practice. For example, in the decision of the Arbitration Court of the Moscow District on 18.02.2013 judges point out that the concept of "advertising" is associated with the concept of "information" (about product).

The process of plan-o-gram does not carry any information about the product. Hence, the merchandising expenses must be entered for tax reasons as well as other expenses associated with the production and sale of goods. So the merchandising expenses must be entered in full, but not in the amount of up to 1% of sales proceeds.