Currently, almost every large company has its own website where all information about the company is located, including contact information and advertising. The organization spends a certain amount of money on the development of its own page on the Internet. They are taken into account in the composition of expenses, depending on who was involved in the creation and design of the site: hired programmers or employees of the company.
It is necessary
- - Tax Code of the Russian Federation;
- - legislative acts of the Ministry of Finance of the Russian Federation;
- - cash;
- - financial statements.
Instructions
Step 1
You can involve developers "from outside" to create a site. Then, for tax and accounting purposes, consider the costs of creating and developing your own company page on the Internet as part of current expenses for ordinary activities. Accordingly, the amount of money spent will be included in the expenses of the organization.
Step 2
In the letter No. 07-05-14 / 280 of the Ministry of Finance dated 10.22.2004, which explains the specifics of accounting for expenses on the website, there are the following reservations. The developer has copyright to the created site. If he sold you exclusive rights, then consider them as intangible assets. The developer can reserve exclusive rights to the created site for the company, and give the organization the opportunity to use the page. If this happens, then consider the amount of money for the development, design of the website as the cost of acquiring non-exclusive rights to the program for a computer on the current expense account.
Step 3
You are given the opportunity to give the task of developing the company's website to your employees - programmers, if you have an IT department. Accordingly, the organization will have exclusive rights to the website. If the costs of creation, design of the site are ten thousand rubles or exceed this amount, then take them into account in the account of intangible assets. If the money spent on the development of a page on the Internet is less than the specified amount, then include the costs in the current expenses.
Step 4
But website development is not enough. In order for it to start working, you need to register and buy a domain name for it. Consider the cost of purchasing it as a current expense. Include the cost of hosting services in the costs of the period for which they were paid. Advertising expenses reduce the income tax base. But it is possible to include advertising services in costs that reduce the amount of taxable profit only if the site was created for the most part for marketing purposes.
