Product samples can be donated to selling agents, or just put on the shelves. Accounting firms such samples must be reflected on the account 41 "Goods", and they need to open a separate sub-account.
The transfer of free samples on the invoice for the goods on the side complete the form NМ-15. Costs as the cost of donated samples for accounting purposes are recognized as other costs. In accounting other expenses reflect under the debit of account 91 "other incomes and expenses", subaccount 91-2 "miscellaneous costs" in correspondence with credit of account 41/samples.
If samples of products are not transferable and are written off to the tasting, for example, will issue an invoice for the form TORG-13 internal movement of goods. It is signed by the storekeeper and by the seller or another person who will give out samples of the product to the visitors for tasting. Cancellation of products used with accountable persons conducting the tasting, as well as with accounts of goods is carried out on the basis of a separate act with all the mandatory details.
Follow now to figure out how to reflect the write-off of samples for the purposes of taxation. Unfortunately, the cost of samplestransferred to a party not recognized for tax purposes and can not reduce taxable income, so it does not apply to advertising costs. The cost of the tasting is recognized in the period when they were conducted, and are normalized advertising expenses of the reporting (tax) period, if their amount does not exceed 1 percent of revenues.
The tax code provides for the calculation and payment of VAT on donated goods, so the samples also fall under this category and the tax they must be paid based on the cost of similar products.
When transferring samples to the party documents for the transfer of samples shall be in accordance with the agreement with the future buyer. This may be a contract of supply of samples and preliminary contract. In addition, the transfer of samples can be made and without a contract – it is sufficient to execute all other primary documents for the transfer and receipt of samples. In this case, the internal documents of the seller should specify the justification of the transfer.