Today it is difficult to find an organization that does not have its own website on the Internet. However, when accounting for the costs of a company's website, accountants usually still have a lot of questions. We answered the most important of them, and presented the answers in the form of a kind of guide. By following it step by step, an accountant will be able to figure out in a short time how to correctly reflect the cost of a website, the creation and maintenance of which has been entrusted to a third-party contractor.

Step one: find out who owns the exclusive rights

Information about the site owner provides an answer to the key question: whether to reflect the website as an intangible asset or simply write it off as an expense. If, along with the website, the customer organization also acquired exclusive rights to it, then the accountant will probably be able to show the intangible assets in both accounting and tax accounting (although this will require the fulfillment of some other conditions, which will be discussed below). If the developer owns the rights, then the customer does not have the right to reflect the asset, and he can only create costs.

The answer to the question of who retains the exclusive rights to the site should be in the agreement for its development. Sometimes the answer is in the title of the document itself. “Agreement for the alienation of the exclusive right to a work” shows that the website is owned by the customer company. “A license agreement granting the right to use a work” indicates that the owner is the developer. If the header does not contain information about the owner of the new site, the accountant will have to carefully study the text of the agreement. If there is no information about the transfer of rights, then by default the customer owns the rights, which directly follows from paragraph 1 of Article 1296 of the Civil Code.

It happens that according to the documents, the site is presented as a combination of several objects: design, photographs, text, graphics, program code, etc. Most often, the site is conditionally divided into only two components: the program and the graphic solution. In this case, exclusive rights to one element (for example, to a program) may remain with the developer, and for other elements may pass to the customer. Be careful: in such a situation, the accountant will not be able to show the intangible asset, since the exclusive rights do not belong to the customer company in full.

Let us add that the customer who has received the rights to the new site is not required to officially register it. According to paragraph 1 of Article 1262 of the Civil Code of the Russian Federation, such registration is exclusively voluntary. Consequently, the possibility of reflecting an intangible asset does not depend on the presence (or absence) of the corresponding paper from the registering authority.

Step two: determine the cost of the site

The cost of an Internet site consists of the amounts paid to its developer (excluding VAT). Also here you need to add the costs of the initial registration of a domain name. If, in order to modernize and update this site, an enterprise purchased a license to use a paid content management system (CMS), then the cost of the site must also include a license fee.

Websites costing 20,000 rubles. and less cannot be classified as depreciable property in tax accounting (Clause 1, Article 256 of the Tax Code of the Russian Federation). Thus, they must be written off as expenses regardless of the transfer of exclusive rights and the fulfillment of other conditions. There are no cost restrictions in accounting, so if the rights to the site are acquired and a number of other criteria are met, the customer will be able to reflect the intangible assets.

Step Three: Set the Useful Life

As a rule, the period of use of the Internet site is not specified in the documents. Therefore, the organization has the right to install it independently and secure it, for example, by order of the manager. If the site is recognized intangible asset, this period will be needed to calculate depreciation. There is one nuance here.

When checking, tax officials may refer to paragraph 2 of Article 258 of the Tax Code of the Russian Federation. It says that if it is impossible to determine the useful life of an intangible asset, it must be depreciated at the rate of 10 years. In our opinion, the accountant should make the following counterargument. In this situation, it is possible to determine the useful life, which was done by the enterprise. For this reason, the rule requiring that an asset be depreciated over 10 years is not applicable here. If the site is not classified as an intangible asset, and its cost is written off as an expense, a self-approved useful life may be useful for writing off future expenses.

Step four: make the final decision on recognition of intangible assets

So, in tax accounting, an Internet site is an intangible asset if the customer company has received exclusive rights to it, and the cost of the site is more than 20,000 rubles. There are other conditions: the useful life must exceed 12 months, and the site itself must be able to generate income. In addition, the company is required to have supporting documents for the site (this is stated in paragraph 3 of Article 257 of the Tax Code of the Russian Federation). An agreement with the developer and an acceptance certificate are usually used as such documents. In accounting, the same criteria apply (except for cost).

Let’s assume that all conditions are met and the site is classified as an intangible asset. In this case, all amounts that make up the value of the asset should be reflected in the debit of account 08, subaccount “acquisition of intangible assets.” Then, at the time of commissioning (that is, when posted on the Internet), the cost of the site must be written off as a debit to account 04.

Depreciation should begin in the month following the date of publication on the Internet. If the useful life does not exceed 20 years, then the object belongs to the first to seventh depreciation groups. This means that in relation to it, both linear and non-linear depreciation methods can be used in tax accounting - at the company’s choice. If the useful life is more than 20 years, then the site is an asset from the eighth to tenth group, and the enterprise is obliged to use it (clause 3 of Article 259 of the Tax Code of the Russian Federation). In accounting, it is permissible to choose any of three methods: linear, reducing balance, or writing off the cost in proportion to the volume of products (work) (clause 28 of PBU 14/2007 “Accounting for intangible assets”). Most organizations, in order to bring tax accounting closer to accounting, approve the same methods of depreciation of intangible assets.

Step five: decide how to write off the cost of the site as expenses

Let’s assume that one or more criteria for classifying an object as intangible assets were not met. Then the accountant will write off the cost of the website as current expenses. In tax accounting (), you can go one of two ways: write off the entire amount at once or do it gradually over the useful life.

One-time recognition of expenses is a riskier method, but also more profitable for the company. The basis here is subclause 26 of clause 1 of Article 264 of the Tax Code of the Russian Federation, which talks about writing off costs associated with the acquisition of rights to use computer programs and databases. An additional argument in favor of this approach can be provided by an enterprise that, in its accounting policy, classified such costs as indirect. After all, as you know, indirect costs are reflected simultaneously. In our opinion, it is the one-time recognition of costs for the website that is the best option accounting.

However, cautious taxpayers take a different approach and write off the costs in installments. Obviously because most inspectors consider this method to be correct. In this case, tax authorities refer to paragraph 1 of Article 272 of the Tax Code of the Russian Federation, which enshrines the principle of uniform recognition of income and expenses. This method is not beneficial for the organization, but it is guaranteed to eliminate conflicts with inspectors.

In accounting, strictly speaking, there is no choice, since, according to paragraph 19 of PBU 10/99 “Expenses of an organization,” costs are recognized by distributing them between periods if there is no clear connection between income and expenses. In other words, it is necessary to reflect the costs of the site on account 97 “Deferred expenses”. And then, during their useful life, write them off as production or general expenses, or as selling costs. However, in practice, many companies write off website costs in accounting in the same way as in tax accounting: either simultaneously or over the useful life. Of course, the one-time reflection of costs in accounting is a violation, but inspectors usually turn a blind eye to it. In this case, the organization receives the right not to use PBU 18/02 “Accounting for income tax expenses.”

Step six: if necessary, reflect the discrepancy between tax and accounting

A special situation is when in tax accounting the cost of a website is written off as current expenses, but in accounting an intangible asset appears. This is only possible in one case: when the customer company received exclusive rights to the site, but its creation cost no more than 20,000 rubles.

Here, it seems to us, it is better not to deviate from the accounting rules. Simply put, despite the discrepancy with tax accounting, intangible assets must be shown in the balance sheet. This will give rise to a taxable temporary difference and a deferred tax liability (DTL). The postings will be as follows:

During the period of emergence of an intangible asset:
DEBIT 68 subaccount “Income Tax” CREDIT 77
- IT has been accrued.

In subsequent reporting periods:
DEBIT 77 CREDIT 68 subaccount “Income Tax”
- IT is extinguished.

Step seven: deal with fees for domain, hosting and CMS

A domain, or unique name, is assigned to a site when it is created. The domain requires official registration, its validity period is one year. Thus, you have to register a domain name annually. If the site is an intangible asset, then the cost of initial registration should be included in the cost of the site. The fee for each of the subsequent domain registrations in both tax and accounting must be written off as operating expenses during the year. If the site is not recognized as an intangible asset, then the cost of both initial and repeated registrations must be included in the costs during the year in equal parts.

Most companies do not have their own server on which to host a website. Therefore, enterprises are forced to resort to hosting services, that is, to place their website on disk space owned by the provider. The latter, in turn, charges a monthly rent for this. In accounting, it is reflected as selling costs as part of the costs of ordinary activities. In tax accounting - as other expenses associated with production and sales.

Recently, paid content management systems (CMS) have become very popular. With the help of such a system, the user can modernize and update the site. Exclusive rights to a CMS always belong to its developer, and the site customer only buys a license (license key) to use the system.

Sometimes a license key gives the right to apply the CMS to only one domain name. In this case, the CMS system is “tied” to a specific site, and is taken into account in the same way as the site itself. If the site is an intangible asset, then the initial fee for the CMS key is included in the cost of the intangible asset, and subsequent payments are written off as expenses. If the cost of the site is written off as current costs, then the license fee for the CMS should also be charged to costs.

More often, organizations buy keys to multi-domain content management systems. Such CMS can be used to update several sites at once. In such a situation, the license for the system should be regarded as independent software and taken into account as the cost of purchasing a computer program.

Recently, organizations are increasingly using the capabilities of the Internet to promote their name and products (goods, works, services), in particular by opening Internet sites. After launching the site, the organization bears the costs of hosting, updating and creating new content, website promotion, etc. Doctor of Economics talks about accounting and tax accounting of individual expenses for the website and their reflection in 1C: Accounting 8. , Professor S.A. Kharitonov.

Hosting costs

An Internet site can be hosted on the organization’s own server or on the server of another company (provider).

Hosting services are understood as services provided on a regular basis for placing an organization’s website on a provider’s server, permanently connected to the Internet. As a rule, in this case, the Internet provider not only provides disk space on its server for rent, but also provides technical support and maintenance of the site.

An organization's expenses for paying for hosting services can be classified in accounting as expenses for ordinary activities (clause 5 of PBU 10/99) under the element “Other costs” and taken into account in the period to which they relate, regardless of the fact of their payment.

In tax accounting, expenses for hosting services are subject to inclusion in expenses associated with production and (or) sales on the basis of subparagraphs. 25, 28 or subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

If a one-time payment is paid to the provider for hosting services, it is taken into account as an advance payment (advance payment). At the end of each month, the corresponding part of the advance payment is credited upon receipt of a certificate of completion from the provider.

If there is an invoice issued by the provider, the organization has the right to deduct the amount of VAT (subclause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation) provided that the website is used in activities subject to VAT.

Organizations that apply a simplified taxation system with the object of taxation being income reduced by the amount of expenses can take into account hosting costs as advertising (subclause 20, clause 1, article 346.16 of the Tax Code of the Russian Federation), provided that the site contains advertising about goods (works, services) ) produced (performed, provided) by the organization.

Website maintenance costs

After the site is launched, there is a need for site maintenance, i.e. maintaining it in working condition. These are mainly content edits: updating price lists and photo galleries, changing texts. At the same time, for more efficient operation of the site, it may be necessary to place or replace a banner, install an online consultant, update the design using flash technologies, etc.

When attracting third-party contractors, the costs of website maintenance services are reflected in accounting as expenses for ordinary activities (clause 5 of PBU 10/99). For tax purposes, they are classified as other expenses associated with production and sales (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation). If new information is posted on the website for advertising purposes, the expenses can be taken into account as advertising (subclause 28, clause 1, article 264 of the Tax Code of the Russian Federation) (UFTS for Moscow dated January 17, 2007 No. 20-12/004121).

The basis for accounting for site maintenance services is the contractor’s act of service rendered (work performed).

If there is an invoice issued by the contractor, the organization has the right to deduct the amount of VAT (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation) provided that the site is used in activities subject to VAT.

Organizations using a simplified taxation system with the object of taxation being income reduced by the amount of expenses can take into account the costs of website maintenance as advertising (clause 20, clause 1, article 346.16 of the Tax Code of the Russian Federation), provided that advertising about goods (works) is posted on the website , services) produced (performed, provided) by the organization.

Domain name renewal costs

The created site is assigned a domain name - a unique identifier that is given to a specific IP address.

The costs of the initial registration of a domain name for accounting and tax purposes are included in the initial cost of the site.

Renewal (prolongation) of a domain name is carried out, as a rule, annually and provides the organization with the opportunity to retain a specific name for its website on the Internet. Domain name renewal does not lead to changes in the quality characteristics of the website and therefore does not affect its initial cost.

In accounting, the costs of domain name renewal are classified as expenses for ordinary activities as other expenses (clause 5 of PBU 10/99). In tax accounting, they are taken into account as part of expenses associated with production and sales on the basis of paragraphs. 49 clause 1 art. 264 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service for Moscow dated January 17, 2007 No. 20-12/004121).

If there is an invoice issued by an accredited domain name registrar in the Russian Federation, the organization has the right to deduct the amount of VAT (subclause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation) provided that the website is used in activities subject to VAT.

Services for registering and renewing a domain name are considered provided from the moment the necessary information is entered into the domain name register. However, since the use of a domain name is long-term, renewal costs, despite their small size, should be taken into account evenly throughout the year. To do this, they are first accounted for in account 97 “Deferred expenses”, and then written off evenly over the validity period of the domain name.

Organizations using a simplified taxation system with the object of taxation being income reduced by the amount of expenses, can take into account the costs of renewing a domain name as advertising (subclause 20, paragraph 1, article 346.16 of the Tax Code of the Russian Federation), provided that advertising about goods (works) is posted on the website , services) produced (performed, provided) by the organization.

Costs for SEO company services

The effectiveness of a website as a means of attracting new customers depends on its position in search engine results for certain user queries. Typically, the higher a site's position in search results, the more interested visitors come to it from search engines. To increase the site’s position, search engine optimization of the site (SEO from the English search engine optimization, or the Russian equivalent of SEO) is performed - a set of measures to optimize internal (HTML code, structure, content) and external (quantity and “quality” of referring resources) parameters, aimed at improving the site’s position in search engine results for certain user queries.

As a rule, to perform search engine optimization of a website, organizations turn to specialized companies that provide such services.

Expenses for the services of SEO companies before the site is put into operation are included in the initial cost of the site as expenses to bring it to a state suitable for use.

For an existing website in accounting, they are classified as expenses for ordinary activities as other expenses (clause 5 of PBU 10/99). In tax accounting, expenses for the services of SEO companies are taken into account as part of expenses associated with production and sales, as other expenses (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation) or advertising costs (subclause 28, clause 1, article 264 Tax Code of the Russian Federation).

If there is an invoice issued by the contractor, the organization has the right to deduct the amount of VAT (subclause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation) provided that the site is used in activities subject to VAT.

Organizations using a simplified taxation system with the object of taxation being income reduced by the amount of expenses, can take into account expenses for the services of SEO companies as advertising (clause 20, paragraph 1, article 346.16 of the Tax Code of the Russian Federation), provided that advertising about goods is posted on the website ( works, services) produced (performed, provided) by the organization.

Content Management Costs

Recently, content management systems (CMS from the English Content Management System) have become very popular. With the help of such systems, organizations can modernize and update their websites. Exclusive rights to a CMS always belong to its developer, and the site customer only buys a license (license key) to use the system.

Sometimes a license key gives the right to apply the CMS to only one domain name. In this case, the CMS system is “tied” to a specific site, and is taken into account in the same way as the site itself. If the site is an intangible asset, then the initial fee for the CMS key is included in the cost of the intangible asset, and subsequent payments are written off in accounting and tax accounting for current expenses. If the cost of the site is written off as current costs, then the license fee for the CMS should also be charged to costs.

Reflection of expenses for a website in “1C: Accounting 8”

Let's look at the following example to reflect the costs of an internet site in 1C:Accounting 8.

Example

Belaya Akatsiya LLC has a website on the Internet, which is hosted on the provider’s server (Provider LLC). The site was created to promote products manufactured by the organization. Sales of products are subject to VAT at a rate of 18%.

1) According to the terms of the agreement with the provider, hosting services are paid quarterly in the form of an advance payment. The provider submits a monthly report and invoice for the services provided.

The amount of advance payment for hosting services in the third quarter amounted to RUB 7,080, including VAT. For the services provided, three acts and three invoices were received from the provider in the amount of 2,360 rubles. each, including VAT 360 rub.

2) At the end of the second quarter of LLC " White acacia» paid an accredited registrar (Domain Name Registrar LLC) to renew the site’s domain name for a year. The cost of services amounted to 141.60 rubles, including VAT of 21.60 rubles.

3) To update the site content and promote it in the third quarter, a third-party organization, Content LLC, was involved. The cost of services was 118 000rub., including VAT 18,000 rub. The contractor presented a certificate and invoice for the services provided. Under the terms of the agreement, payment for services is made on the basis of an act of provision of services signed by the parties to the agreement.

Let's consider the reflection of operations in the program.

1. Operations under an agreement with Provider LLC.

1.1. Transfer of advance payment to the provider.

The transfer to the prepayment provider is registered using documents Payment order(to prepare an order to the bank) and Debiting from current account for type of operation Payment to the supplier(to reflect the debiting of funds from the account in accounting and tax accounting). Since the services have not yet been provided, the amount transferred to the provider is taken into account as the debit of account 60.02 “Advances issued” (Fig. 1).

Rice. 1

1.2. Registration of the received invoice for the transferred advance payment.

Upon receipt from the provider of an invoice for the transferred advance payment, the organization has the right to deduct the tax paid. The supplier invoice is registered using a document Invoice received with invoice type For advance(Fig. 2). For auto-filling, it is recommended to enter a document based on the document Debiting from current account.

Rice. 2

1.3. Reflection of the hosting services provided.

The fact of monthly provision of hosting services is reflected in the document Receipt of goods and services for type of operation Purchase, commission.

Data for reflecting services in accounting and tax accounting is entered on the tab Services(Fig. 3).

When filling out the tabular part in the columns Cost account (AC) And Cost account (CO) account 44.02 “Business expenses in organizations engaged in industrial and other production activities” is indicated (if the organization is engaged in trading activities, then 44.01 “Distribution costs in organizations engaged in trading activities”) is indicated if the organization is in the columns Subconto 1 (BU) And Subconto 2 (NU)- cost item with type of expense Other expenses. Organizations of wholesale and retail trade in columns Cost account (AC) And Cost account (CO) indicate account 44.01 “Distribution costs in organizations engaged in trading activities.”

Rice. 3

Invoice details for hosting services are registered on the document tab Invoice. Because for application tax deduction for VAT, all conditions are met (services are provided, the invoice is presented), then the checkbox is checked (Fig. 4).

Rice. 4

When posting a document, entries are entered to account for expenses and VAT, as well as to offset the advance payment (Fig. 5).

Rice. 5

Hosting services for the second and third months of the quarter are reflected in a similar manner.

1.4. Recovering VAT from advance payment.

To restore the amount of VAT accepted for deduction when transferring advance payment, a document is entered at the end of the quarter Generating sales ledger entries. Filling is done using the button Fill in. Amounts to be restored are given on the tab Recovering from advances(Fig. 6).

Rice. 6

2. Operations under the agreement with Domain Name Registrar LLC

2.1. Transfer of payment to the registrar.

Payment for domain name renewal in the program is registered in the same way, i.e. using documents Payment order And Debiting from current account for type of operation Payment to the supplier. When posting a document Debiting from current account the transferred amount is recorded in the debit of account 60.02 “Advances issued”.

2.2. Reflection of services provided for domain name renewal.

To reflect the fact of domain name renewal, a document is also used Receipt of goods and services for type of operation Purchase, commission. Data for reflecting services in accounting and tax accounting is also entered in the tabular section on the tab Services, but taking into account the following features.

If the organization’s accounting policy provides for the inclusion of such costs as one-time expenses, then the tabular part is filled out in the same way as accounting for costs for hosting services (see clause 1.3).

If the accounting policy of the organization provides for the inclusion of such costs as expenses during the year, then in the columns Cost account (AC) And Cost account (CO) account 97.21 “Other deferred expenses” is indicated, and in the columns Subconto 1 (BU) And Subconto 2 (NU)- the corresponding directory article Deferred expenses(Fig. 7).

Rice. 7

In the reference article Deferred expenses indicated (Fig. 8):

- Type of RBP - Other;

- Method of recognizing expenses - By month;

- Type of asset - Inventories.

The article also indicates the amount of expenses, the start date and end date of the write-off, the account and analytics for writing off expenses from account 97.21 “Other deferred expenses.”

Rice. 8

Invoice details for domain name renewal services are registered on the tab Invoice. Since all conditions for applying a VAT tax deduction have been met (services have been provided, an invoice has been presented), the checkbox is checked Record VAT deduction in the purchase ledger.

2.3. Write-off of expenses for domain name renewal (including them in the expenses of the current period).

Monthly debiting from account 97.21 of expenses for domain name renewal in the amount of 1/12 of the total amount of expenses is carried out automatically when the operation is completed Write-off of deferred expenses the regulatory procedure for closing the month (Fig. 9).

Rice. 9

3. Operations under the agreement with Content LLC.

3.1. Reflection of services provided for updating content.

To reflect the services provided for updating content, the document is also used Receipt of goods and services for type of operation Purchase, commission. The document is filled out in the same way as hosting services are reflected in accounting (see 1.3). The only peculiarity is that during the transaction, an entry is not generated to offset the advance payment, since under the terms of the agreement, payment is made on the basis of an act of provision of services signed by the parties to the agreement.

3.2. Payment for services provided for updating content.

The transfer of payment for services to the contractor is registered using documents Payment order And Debiting from current account for type of operation Payment to the supplier.

Document Debiting from current account filled out in the same way as transferring payment to the provider (see 1.1). The difference is that when posting a document, a posting is entered to the debit of account 60.01 “Settlements with suppliers and contractors”, i.e. it is repaid accounts payable in front of the performer (Fig. 10).

Rice. 10

In general, under one contract with the contractor (an element of the directory Contracts of counterparties) there may be debt under several acts (documents Receipt of goods and services).

When paying for a specific act in the form of a document Debiting from current account need to choose Debt repayment- According to the document and details Calculation document indicate the document to be paid for Receipt of goods and services.

When paying with one payment order for several acts at once in the form of a document Debiting from current account you need to check the box List and in the table field Payment decryption Enter data on separate lines to account for payment of each settlement document.

Accounting for online store expenses is important if you are using the simplified taxation system (STS) and you apply the calculation formula “Income minus expenses”. In this article we will talk about the costs of an online store website.

It is worth noting that in addition to the simplified tax system, expenses are also taken into account in common system taxation (OSN), which does not apply to Internet trade.

Expenses for an online store website are the main expense items for an online store.

Costs for an online store website

Costs for an online store website include:

Cost of creating a website;
Costs for domain name registration and renewal;
Hosting rental costs;
Website promotion costs.
Let's look at each type of expense in more detail.

Cost of creating a website

Online trading is, first of all, a website. The website contains all information about products, their descriptions, product catalogs, etc. Product order forms, payment options and delivery methods are also located here.

There are two ways to make a website: yourself or order it from a third-party company.

Reflection of website costs

Option 1. The website of the online store will be created and with all rights will be transferred to your company, and paragraphs 3 of Article 257 will be fulfilled Tax Code RF, (you buy a website), then the website of an online store in accounting is considered an intangible asset of the enterprise (clause 3, Accounting Regulations 14/2007, Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n).

The creation of intangible assets is reflected in the debit of the subaccount “Acquisition of intangible assets”, account 08 “Investments in non-current assets”.

If the website of an online store is not transferred to the enterprise’s ownership, for example, renting an online store, then the costs of creating the website will be considered other expenses and will be taken into account in deferred expenses on account 97. The expenses will be written off during the designated period of use (rent) of the site , according to Article 264 of the Tax Code of the Russian Federation, according to the letter of the Ministry of Finance of Russia dated 04-04-2007 No. 03-03-06/2/61.

We've sorted out the site, let's move on to the domain name.

Domain name registration and renewal costs

A website's domain name is its unique name, which is registered in accordance with the established procedure for a year. In subsequent years, the domain registration is renewed.

Worth the money. The amount of the initial domain registration is included in the first cost of the site, since the site cannot function without it if the site is registered as an intangible asset (clause 3 of Article 257 of the Tax Code of the Russian Federation).

The amount for renewing a domain name registration is taken into account as part of the company's expenses and is written off evenly over 12 months (renewal period).

In accounting, domain renewal costs are classified as deferred expenses, account 97.
In tax accounting, these expenses are classified as other expenses associated with sales and production (subparagraph 49, paragraph 1, Article 264 of the Tax Code of the Russian Federation).

Let's move on to the hosting that hosts the online store website

Costs for hosting services for an online store

The website of the online store must be placed on the company's hosting server. This is a dedicated space on the hosting provider’s server for hosting Internet resources, including an online store.

Hosting costs money in the form of a monthly fee.

In accounting: Payment for hosting services refers to expenses for ordinary activities, paragraph No. 5 of the Accounting Regulations (PBU) 10/99.
In tax accounting, hosting costs are reflected as part of other expenses associated with sales and production. (Subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

If you purchase own server and you host an online store on it, then the costs of the purchased server are taken into account as part of the organization’s fixed assets. The cost of the server will be repaid through depreciation.

Expenses for promoting an online store

The website of the online store needs promotion. This is a whole set of events. They can be either paid or free. Paid expenses for website promotions are classified as advertising and are classified as advertising expenses.

In tax accounting, these expenses are taken into account in full when taxing profits (subparagraph 28, paragraph 1, article 264 of the Tax Code of the Russian Federation).
In accounting, promotion costs are expenses for ordinary activities (clause 5 of PBU 10/99).

Example of calculating website costs

You ordered the development of an online store website from a third-party company.

The cost of development was 59 thousand rubles.
You have received full rights to the created site;
Initial domain registration cost 354 rubles;
Hosting provider services cost 944 rubles. per month;
Costs for automatic website promotion – 3,540 rubles. per month.

These financial transactions will be reflected in accounting as follows:

This is all about the costs of an online store website!

Especially for the site ".

Our plant's programmers independently developed the plant's corporate website. Now it needs to be registered. What is a website domain name and how is it registered? How are such expenses taken into account in tax and accounting?

Usually the site is called a verbal name, which gives an idea of the name of the organization, its products, services, etc. The domain name must be unique and subject to legal protection from the outside government agencies, which is ensured by its registration.

The registration procedure depends on the type of name. The most common domain name type is "name". ru (for example, 1C.ru). This is a second-level domain in the Russian Internet zone (.ru).

In Russia, the registration of domain names in the RU zone has been carried out since January 1, 2005 by the autonomous non-profit organization Regional Network Information Center (ANO RSIC).

To register a second-level domain, you need to submit an application to the ANO "RSIC" and indicate in it: the intended name of the site; domain administrator organization and its official details (address, telephone numbers, e-mail, etc.); names and IP addresses of domain DSN servers; representatives of the organization responsible for the functioning of the domain.

After checking the uniqueness of the domain name and the functionality of the servers, the registrar will assign this name to the applicant. Payment for domain registration ensures that information about the registered domain is stored in a database for the duration of the registration period (usually one calendar year). After its completion, registration can be extended for the next year.

If a WWW site is created in a domain of a lower level than the second (for example, “name”.”name.”ru), then there is no need to register it in the area of responsibility of ANO “RSIC”. You will only need to agree on the domain name of the site with the organizer of the higher-level domain, i.e. with the one who has the first “name” in the title.

Although the legal nature of a domain is close to the nature of a trademark, it still does not represent a product of intellectual activity. Its main goal is to establish the differences between different areas of the information space on the Internet.

In connection with registering a domain name, an organization incurs the following costs:

Annual domain registration fees (about $20 per year excluding VAT);

Annual expenses for purchasing an electronic certificate - a key with the help of which information transmitted over the network is encrypted from unauthorized access by third parties. This is usually required when cash payments are made through the site.

1. Registration of a domain name is carried out simultaneously with the creation of a website, the exclusive rights to which belong to the organization. Then these costs are associated with the creation of intangible assets. In this case, according to accounting rules, they are included in its initial cost (clauses 6 and 7 of PBU 14/2000 “Accounting for intangible assets”). This point of view is also supported by the Russian Ministry of Finance (see letter dated July 17, 2003 N 04-02-05/2/37).

For the purpose of calculating income tax, the initial cost of an intangible asset includes the costs of bringing it into a state suitable for use (subclause 6, clause 3, article 257 of the Tax Code of the Russian Federation). Then, through depreciation in both accounting and tax accounting, these expenses will be written off during the period of operation of the site.

2. Expenses for registering a domain name are incurred after the site is put into operation. In this case, changing the initial value of intangible assets is impossible (clauses 8 and 12 of PBU 14/2000).

Then such expenses can be attributed to expenses for ordinary activities (clause 5 of PBU 10/99 “Expenses of the organization”). This point of view can be found in the letter of the Ministry of Finance of Russia dated March 26, 2002 N 16-00-14/107 “On accounting for the costs of registering a domain name.”

For the purposes of calculating income tax, the costs of registering a domain name in this case can be classified as other costs associated with the production and sale as costs of information system services (SWIFT, Internet and other similar systems) in accordance with subclause. 25 clause 1 art. 264 of the Tax Code of the Russian Federation or as part of other indirect expenses (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

However, according to tax authorities, the taxpayer's expenses for paying for space on the Internet and for extending the term of use of the domain name will reduce the tax base for income tax in equal shares during the period of consumption of these expenses (letter of the Department of Taxation of Russia for Moscow dated 05/07/2003 N 26-12/25025 ). This requirement is supported by new edition clause 1 art. 272 of the Tax Code of the Russian Federation, which came into force on January 1, 2006.

Thus, to bring the two types of accounting closer together, it is possible to take into account registration fees in accounting as deferred expenses and then, evenly in accounting and tax accounting, attribute them to the financial result.

L. Fomicheva,

auditor, member of the Chamber of Tax Consultants of the Russian Federation

The site is a computer program (Article 1261 of the Civil Code of the Russian Federation). Therefore, creating a website is the development of a special computer program.

An organization can develop a website on its own (including with the involvement of third-party specialists under a copyright agreement) or contact a specialized organization.

To open a website, in addition to developing a computer program, an organization must:

pay for hosting services - renting space on the provider’s server where the site will be hosted.

Exclusive and non-exclusive rights

Computer programs are subject to copyright (Clause 1, Article 1259 of the Civil Code of the Russian Federation). Therefore, the procedure for reflecting the costs of creating a website in accounting depends on what rights the organization owns to it - exclusive or non-exclusive.

If an organization has exclusive rights to a website, developers do not have the right to create the same website for other persons. That is, the site is unique, and the organization becomes its sole owner.

If the organization has non-exclusive rights to the site, developers can create a similar site for other persons (clause 1 of Article 1297 and subclause 1 of clause 1 of Article 1236 of the Civil Code of the Russian Federation).

If the site is created in-house, then the exclusive rights to it may belong to the organization in the following cases:

if the employment or other agreement with the employee involved in the development of the site does not provide for the retention of all exclusive rights to the site (Article 1261, paragraph 2 of Article 1295 of the Civil Code of the Russian Federation);

if the author's order agreement with a third-party specialist does not stipulate that the exclusive rights to the site belong to the contractor (clauses 1 and 3 of Article 1296 of the Civil Code of the Russian Federation);

if the contract or R&D agreement, which does not directly imply the creation of a website, stipulates that exclusive rights to the website belong to the customer organization (clause 1 of Article 1297 of the Civil Code of the Russian Federation).

Inclusion in the NMA

If all exclusive rights to the site belong to the organization (and not the developers), then it can be taken into account as part of intangible assets. In this case, other conditions listed in paragraph 3 of PBU 14/2007 must be observed. Namely:

exclusive rights to the site are confirmed by documents (for example, an agreement with an employee involved in the development of the site; an official assignment for the creation of a site; an author's order agreement with a third-party specialist; an act of acceptance and transfer of the exclusive right, etc.);

the organization does not plan to transfer (sell) exclusive rights to the site in the next 12 months;

the site is used in the production of products (works, services) or for management needs;

using the site may bring economic benefits (income);

the period of use of the site exceeds 12 months;

the initial cost of the site can be determined.

There are no cost restrictions for including a website among intangible assets in accounting. It is also not necessary to register exclusive rights to a website with Rospatent (Article 1262 of the Civil Code of the Russian Federation).

Useful life

If an organization owns all exclusive rights to a website, then their validity period is not limited in time. Therefore, for accounting purposes, determine the period of use of the created website based on the period during which it is planned to use it for management needs, production of products (performance of work, provision of services) and other generation of income, but not longer than the period of activity of the organization. This is stated in paragraph 26 of PBU 14/2007. If it is impossible to determine the period of use of the site based on such parameters, then it is considered indefinite (such a program cannot be amortized) (clauses 25, 23 of PBU 14/2007). Subsequently, the organization must annually check whether the useful life of the site has changed significantly (clause 27 of PBU 14/2007). In addition, for objects with an indefinite useful life, it is necessary to check annually whether factors that interfere with determining their useful life have been excluded (paragraph 2 of clause 27 of PBU 14/2007).

The useful life of the site must be approved by order of the head of the organization.

Initial cost

In accounting, the site is accounted for as part of intangible assets at historical cost. It is equal to the sum of all website development costs, which include:

expenses for services and work of third parties;

salaries of employees directly involved in the development;

contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases;

expenses for maintaining fixed assets (other property) and intangible assets used to create a new asset, as well as depreciation amounts accrued on them;

non-refundable taxes and fees;

government, patent and other similar duties;

customs duties and fees;

other similar expenses.

This is stated in paragraphs 8 and 9 of PBU 14/2007.

The initial cost also includes the costs of developing (purchasing) the graphic design of the site (i.e., computer program). Despite the fact that the design of a website is the subject of copyright (paragraph 7, clause 1, article 1259 of the Civil Code of the Russian Federation), it cannot be taken into account as an independent object of intangible assets. This is explained by the fact that website design alone cannot bring economic benefits to the organization. And this is one of the main conditions for recognizing an object as part of intangible assets (subparagraph “a”, paragraph 3 of PBU 14/2007). In addition, the inventory object of intangible assets can be either one right or a set of rights to one object. Such rules are established by paragraphs 5 and 9 of PBU 14/2007.

Accounting

The costs of creating a website, which will be included in intangible assets, must first be taken into account in account 08 “Investments in non-current assets”. The Chart of Accounts does not provide a special subaccount for these expenses, so create one yourself. A subaccount, for example, could be called “Creation of Intangible Assets.”

Debit 08 subaccount “Creation of intangible assets” Credit 60 (10, 68, 69, 70, 76...)

- the costs of creating a website, which will be included in intangible assets, are taken into account.

After fulfilling all the conditions for recognizing the site as part of intangible assets, create a card for it in form No. NMA-1 and make the following entry:

Debit 04 Credit 08 subaccount “Creation of intangible assets”

- the site is taken into account as part of intangible assets.

Write off the cost of the website included in intangible assets through depreciation(clause 23 PBU 14/2007).

If the conditions for including the site among intangible assets are not met (for example, the useful life of the site is less than 12 months), reflect the costs of its development on account 97 “Deferred expenses” (clause 18 of PBU 10/99 and Instructions for the chart of accounts (count 97)). Do the following wiring:

Debit 97 Credit 60 (10, 68, 69, 70, 76...)

The costs of creating the website are taken into account.

After the start of using the site, the costs of its development, taken into account as deferred expenses, are subject to write-off. The organization establishes the procedure for writing off expenses relating to several reporting periods independently (letter of the Ministry of Finance of Russia dated January 12, 2012 No. 07-02-06/5). For example, the costs of creating a website can be written off evenly over a period approved by order of the head of the organization. Fix the chosen option for writing off deferred expenses in the accounting policy for accounting purposes (clauses 7 and 8 of PBU 1/2008).

In accounting, write off the costs of creating a website using the following entries:

Debit 26 (44) Credit 97

- the costs of creating the website were written off.

Accounting: domain name registration

Situation: how to reflect in accounting the costs of registering a website domain name?

The answer to this question depends on whether the site is accounted for as an intangible asset or not.

The website domain name is not an object of intellectual property (the result of intellectual activity). Therefore, the domain name is not taken into account as a separate intangible asset. This follows from paragraph 3 of PBU 14/2007. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated March 26, 2002 No. 16-00-14/107.

However, without a domain name, the site cannot function. Therefore, if the site is included in intangible assets, the costs of the initial registration of the domain name should be included in its initial cost:

Debit 08 subaccount “Creation of intangible assets” Credit 60 (76)

- expenses for the initial registration of a website domain name are taken into account.

This procedure follows from paragraph 9 of PBU 14/2007.

If the website is not an intangible asset, take into account the costs of registering a domain name as follows (depending on the period for which the domain name is registered):

deferred expenses;

current expenses.

In the same order, take into account the costs of subsequent domain name registration.

The period for which a domain name is registered is chosen by the organization independently. If this period exceeds one month, then reflect the costs of registering a domain name as deferred expenses:

Debit 97 Credit 60 (76)

- the costs of subsequent registration of the site’s domain name are taken into account.

If a domain name is registered for a period not exceeding a month, then consider registration costs as part of the organization’s operating expenses:

Debit 26 (44) Credit 60 (76)

The costs of registering a domain name included in deferred expenses are subject to write-off. The organization establishes the procedure for their write-off independently. For example, an organization may write off such expenses in equal installments over the period for which the domain name is registered. Write off costs accounted for as deferred expenses by posting the following entries:

Debit 26 (44) Credit 97

- expenses for subsequent domain name registration are written off.

This procedure for accounting for expenses for subsequent registration of a domain name follows from the Instructions for the chart of accounts (account 97) and paragraph 18 of PBU 10/99.

Accounting: payment for hosting services

The costs of paying for hosting services in accounting are classified as expenses for ordinary activities (clause 5 of PBU 10/99). As a rule, after concluding a hosting agreement, the organization transfers a monthly fee to the provider for services, and at the end of the month the provider provides the organization with an act (report) on the provision of hosting services.

When reflecting the services provided in accounting, make the following entry: