On April 11 at the Pravo.ru conference «Pharmaceuticals-2024: Legal Issues» business representatives and legal experts discussed the development strategy and key changes in this industry. At the event, Alexey Stanchin, Senior Tax Consultant at Takh Compliance, discussed in detail the specifics of advertising expenses.

Our expert explained what expenses should be attributed to advertising and what expenses should be attributed to realization. Thus, it is most profitable for companies to hold conferences and closed events. In this case, the Ministry of Finance will not refer it to advertising, unlike the situation in which representatives of the company will hand out product samples.

Another controversial issue is the attribution of pharmaceutical counseling to PR. The speaker noted that on the one hand these two concepts are not equal according to the provisions of GOST, but on the other hand there is a dispute involving the organization «Novamedika». In this case the company was obliged to pay additional VAT because it changed the description of the wording in the contract from «provision of services to communicate information about products» to «provision of advertising and marketing services».

In the course of his presentation, Alexey elaborated on the judicial practice and answered additional questions from the conference participants.