From 2025, companies will be able to account for advertising expenses on the internet (including placement on YouTube, VK, Dzen) when calculating profit tax, but only with strict compliance with the new requirements. Let's discuss the key changes.
What can be taken into account in expenses?
Advertising on platforms YouTube, VK, Dzen not fall under the restrictions of paragraph 44 of article 270 of the Tax Code of the Russian Federation, if:
Expenses are not recognized if:
What to do?
From January 1, 2025, new rules for self‑employed individuals who provide services to legal entities and sole proprietors will come into effect. Now, in some cases, they will be required to pay an additional fee of 3% of turnover.
Who do the changes affect?
How Acsour could help?
What can be taken into account in expenses?
Advertising on platforms YouTube, VK, Dzen not fall under the restrictions of paragraph 44 of article 270 of the Tax Code of the Russian Federation, if:
- Advertising materials comply with the requirements of the advertising law;
- The platforms are not blocked by Roskomnadzor and are not included in the list of foreign violating resources-
Expenses are not recognized if:
- Placing advertisements without the label “Advertisement” and without information about the advertiser.
- Use of unregistered advertising data operators (ORD).
- Hosting on resources blocked in the territory of the Russian Federation.
- Advertising on platforms of foreign entities that have not complied with the requirements of law No. 236‑FZ.
What to do?
- Select an accredited ORD from the Roskomnadzor registry:
- Link to the ORD registry
- Get the ad identifier for each creative.
- Specify in the materials: the label “Advertising”; Data about the advertiser; Identifier received from ORD.
- Submit reports through the ORD personal account within 30 days after the end of the placement month.
From January 1, 2025, new rules for self‑employed individuals who provide services to legal entities and sole proprietors will come into effect. Now, in some cases, they will be required to pay an additional fee of 3% of turnover.
Who do the changes affect?
- Self-employed individuals who work with legal entities and individual entrepreneurs and whose annual turnover exceeds 2.4 million rubles.
- Those who provide services under civil law contracts (of a civil‑law nature).
How Acsour could help?
- Audit of advertising campaigns for compliance with new requirements;
- Registration in the ORD registry and obtaining identifiers;
- Preparation of reports for submission to Roskomnadzor;
- Consultations on the taxation of advertising expenses;
- Checking counterparties and advertising platforms for risks.
- Tax burden calculation taking into account new rules.
