{"id":14271,"url":"\/distributions\/14271\/click?bit=1&hash=51917511656265921c5b13ff3eb9d4e048e0aaeb67fc3977400bb43652cdbd32","title":"\u0420\u0435\u0434\u0430\u043a\u0442\u043e\u0440 \u043d\u0430\u0442\u0438\u0432\u043e\u043a \u0438 \u0441\u043f\u0435\u0446\u043f\u0440\u043e\u0435\u043a\u0442\u043e\u0432 \u0432 vc.ru \u2014 \u043d\u0430\u0439\u0434\u0438\u0441\u044c!","buttonText":"","imageUuid":""}

Марина Сутурихина

29 мая 2023 29.05.2023

Можно ли признать расходами затраты на корпоратив, если компания на УСН?

Ответ в материале.

В налоговом учете нет. Никак нельзя.

В бухгалтерском учете можно. Т.е. можно списать как минимум подотчет.

НО, чтоб сотрудникам не была предъявлена материальная выгода - не начислены НДФЛ и страховые взносы, нужно такой корпоратив делать без строгих списков гостей/сотрудников + ещё приглашать клиентов/партнеров.

Т.е. это должно быть представительское мероприятие на неограниченное количество лиц.

Если остались вопросы - напишите, пожалуйста, в чат.

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