Ticket office in a cultural institution. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities that have paid by bank transfer? Control over the safety of tickets in organizations

Regulations on the rules for the sale of a theater ticket, ticket management for visiting the state budgetary cultural institution of the city of Moscow "Moscow Theater of Music and Drama under the direction of Stas Namin"

1. General Provisions

1.1 . These Regulations on the rules for the sale of a theater ticket, ticket management and visiting the State Budgetary Institution of Culture of the City of Moscow "Moscow Theater of Music and Drama under the direction of Stas Namin" (hereinafter referred to as the Regulations) have been developed in accordance with:

— the Civil Code of the Russian Federation;

- Order of the Ministry of Culture of the Russian Federation of December 17, 2008 No. 257 "On approval of forms strict accountability;

— Regulations “On the Ministry of Culture Russian Federation”, approved by the Decree of the Government of the Russian Federation of July 20, 2011 No. 590 (as amended of May 8, 2015 No. 453);

1.2. The Moscow State Budgetary Institution of Culture of the City of Moscow "Moscow Theater of Music and Drama under the direction of Stas Namin" (hereinafter referred to as the Theater) makes settlements with the population, subject to the issuance of appropriate strict reporting forms.

When purchasing a ticket at the box office of the theater and on the website of the theater, the cash receipt is not issued to the Applicant, because the ticket is a form of strict accountability.

The form of strict reporting is made in a typographical way, contains the following mandatory details:

a) document name, six-digit number and series. The ticket series is indicated by two letters (for example, AB, AB, etc.). The series and circulation are established by the Theater upon delivery of the order to the printing house.

b) the location of the Theatre;

c) identification number of the Theatre;

d) type of service;

e) the cost of the service in monetary terms;

f) other details that characterize the specifics of the service provided.

Decoration tickets, entering additional information on them, technical editing is carried out by the Theater independently.

1.3. The ticket form must contain detachable parts (stub, control, barcode). The series and number of the form are duplicated on the spine.

1.4. By purchasing a Theater ticket, the Spectator assumes obligations to comply with the established rules for ticket sales, ticket management and visiting the Theatre, set forth in this document hereinafter referred to as the Rules).

1.5. The Theater ticket is a contract for the provision of paid services in the field of culture.

1.6. The theater ticket of the Theater is not duplicated for financial and tax reporting.

1.7. The Theatre's theater ticket with corrections, stickers and significant damage for identification is invalid and releases the Theater from any obligations under it.

1.8. The Spectator bears full responsibility for the authenticity of the theater ticket if it is purchased not at the Theatre's box office, not on the official website of the Theatre, not from official distributors.

1.9. The theater ticket is valid for one person only. children under the age of 3 go to performances (events) of the theater without a ticket and without providing a separate seat. From 3 years old, a separate ticket must be purchased.

1.10. As required federal law dated December 29, 2010 No. 436-ФЗ “On the protection of children from information harmful to their health and development”, when purchasing a theater ticket, you should pay attention to age restrictions when attending performances (events) of the Theater (information is indicated on posters, tickets, on the official website Theatre), responsibility for non-compliance with this condition lies with the parents (or their legal representatives).

1.11. The ticket (or invitation) must be kept until the end of the performance and presented upon request to representatives of the Theater administration.

1.12 . upon revealing the fact of illegal acquisition or use of a theater ticket, the administration of the Theater may decide to prohibit the viewer from visiting the performance (event) of the Theatre.

2. General Rules for selling tickets at the Theater

2.1. pre-sale theater tickets produced at the box office located in the theater building (service entrance), on the website of the Theater and from official distributors of theater tickets.

3. Sale of tickets at the box office of the theater

3.1. Location of the Theatre: 119049, Moscow, Krymsky Val st., 9, building 33

Opening hours of the theater box office of the Theatre: from 11.00-18.00 on weekdays, from 11-00-19-00 - on weekends. Summer mode and changes in the operation of the box office are announced additionally on the official website of the Theatre.

3.2. Tickets are sold at the Theater box office for cash in Russian rubles at the prices indicated on the tickets.

3.3. Tickets can be sold using bank cards on the Theatre's website. Before carrying out a transaction using a bank card, the theater, with the participation of a bank authorized by the Theater, checks the authenticity of the bank card, its validity period, and makes sure that it is legal to use by a person who intends to purchase a theater ticket.

4. Discounts and promotions

4.1. The theater provides a discount on tickets, according to the approved list discount tickets.

4.2. When buying theater tickets at a reduced cost, it is made only at the box office of the Theater upon presentation of the relevant documents. Discount tickets are not sold through the theatre's website.

4.3. If the fact of the transfer of preferential theater tickets purchased in accordance with these Rules to other persons is revealed, the Theater administration has the right to refuse these persons to attend the performance.

5. Refund

5.1. In accordance with the Civil Code of the Russian Federation and the Law "On Protection of Consumer Rights", the ticket buyer has the right to unilaterally refuse to fulfill the contract for the provision of services for a fee and return the ticket at any time, provided that the Theater pays the actual costs incurred by him related to the fulfillment of obligations under this contract .

5.2. If the ticket is returned less than one calendar day before the event, the Theater box office does not refund the ticket price to the buyer, because The theater incurred the actual costs associated with the performance of obligations under this agreement.

5.3. In case of being late for the event, for attending the event for any reason, the theater box office does not reimburse the purchaser for the cost of the ticket.

5.4. Tickets returned by the buyer may be resold by the Theater box office.

5.5. The Theater Administration is not responsible for counterfeit tickets and tickets purchased from persons who are not official representatives of the Theatre.

5.6. An unused theater ticket does not entitle you to enter other performances.

5.7. The refund of the cost of tickets sold at a discount for canceled, rescheduled or replaced events is carried out taking into account the discounts received.

5.8. In case of cancellation, replacement or postponement of an event (performance), the Spectator has the right to return the purchased tickets to the Theater and demand a refund of the money paid.

5.9 . Tickets purchased for a rescheduled or replaced performance (event) are valid for the newly announced performance (event), but at the request of the Spectator they can be returned to the Theater box office.

5.10. Return of tickets in cases of replacement or rescheduling of the performance is made before the scheduled start time of the performance on the day of the performance.

5.11. If a performance is canceled, tickets will be refunded from the day the cancellation was ordered to the date the performance was to take place, plus ten calendar days.

5.12. Cash for returned tickets will be paid according to the prices indicated on the ticket.

5.13. Refunds for tickets purchased through bank cards, is made to the same card with which they were paid, at the request of the buyer within ten working days.

5.14. Information about the replacement or cancellation of an event (performance) and the timing of the return of tickets is posted in a place accessible to the Spectator at the box office and on the Theatre's website.

5.15. The Theater Administration reserves the right to make changes to the cast of the Theater performances without prior notice. Changes in the cast are not grounds for ticket refund.

5.16. In the event of force majeure, including in the event of illness of the artist, the Administration of the Theater reserves the right to cancel, reschedule and replace the performance.

5.17. In all cases, tickets are accepted on the basis of the buyer's application and in the presence of a passport.

5.18. Service fee and shipping charges are non-refundable.

6. Rules for visiting the Theater

6.1. By purchasing a theater ticket for a performance (event) of the Theatre, the Spectator undertakes to maintain public order in the building of the Theatre.

6.2. Material damage caused to the Theater through the fault of the Spectator must be compensated in accordance with the procedure established by the current legislation of the Russian Federation.

6.3. Outerwear must be handed over to the cloakroom. The theater does not bear any responsibility for the loss of money, other valuables, valuable papers and other precious things left unattended by the Spectator or handed over to the wardrobe along with outerwear.

6.4. In case of loss of the number from the cloakroom, the Spectator reimburses the Theater for its cost in the amount of 200 (two hundred) rubles. Clothing The spectator who has lost his number is given out last.

6.5. The Spectator's entrance to the Theater and work service personnel starts no earlier than 1 (one) hour before the start of the performance. Entrance to the auditorium is carried out after the first bell, stops after the third bell sounded in the Theater.

6.6. During the performance, all mobile communication devices must be turned off or switched to silent mode.

6.7. In order to avoid the accumulation of queues at the entrance to the Theater associated with ticket control and checking with metal detectors for the presence of prohibited items, it is necessary to come to the performance (event) in advance.

6.8. Entrance to the auditorium is possible with the first call (not earlier than 15 minutes before the start of the performance).

6.9. Spectators are required to take seats according to the row number and seat indicated on the ticket.

6.10. It is forbidden to occupy seats other than those indicated on the tickets without the consent of the administration.

6.11. Spectators who are late can watch the first act of the performance in the available seats (if any) on the balcony, while taking the seats offered by the controller, and during the intermission, transfer to the seats indicated on the tickets. According to the rules fire safety it is forbidden to stand between the rows, in the aisles and at the doors during the performance. Spectators who are more than 45 minutes late are not allowed into the Theater. Spectators must independently ensure timely arrival at the beginning of the performance.

6.12. During the performance, any movement in the auditorium, noise, conversations, eating and drinking, talking on the phone, using mobile equipment is prohibited. parents or teachers must ensure that their children do not interfere with other spectators watching the performance. For violation of order in the auditorium, the theater administration has the right to demand that the violator leave the auditorium and, in case of failure to comply with the requirement, remove him from the auditorium, while the cost of services (tickets) is not refundable.

6.13. In order to ensure the protection of copyright and other related rights, photo, film, video, television, any kind of audio recording of performances or their fragments without special permission from the Theater administration is prohibited.

6.14. It is forbidden to enter the auditorium in outerwear, with drinks, with food and in a state of alcoholic or drug intoxication.

6.15 . In accordance with Federal Law No. 15-FZ of February 23, 2013 “On Protecting the Health of Citizens from Exposure to Secondhand Tobacco Smoke and the Consequences of Tobacco Consumption”, smoking is prohibited in the Theater premises.

7. The procedure for approving prices for theater tickets

7.1. Prices for theater tickets are approved by the Artistic Director of the Theater on the basis of the Order. At the same time, the arrangement of the hall seats is approved, which should take into account the complexity and peculiarity of each specific production (performance).

7.2. Theater ticket prices must take into account the costs of the Theater for the creation of the production (performance), its operation, as well as other features of the performance.

8. Rights and obligations of the Theater

8.1 . The Theater undertakes to use the information received from the Spectator only to organize the work of the Theatre's website.

8.2. The Theatre's liability to the Spectator is limited to the cost of purchased tickets, contentious issues between the Theater and the Spectator are resolved through negotiations, and if it is impossible, they are regulated by the current legislation of the Russian Federation.

8.3. The Theater does not bear any responsibility for tickets purchased from persons authorized to sell the Theatre's theater tickets.

The charter of cultural institutions provides for the holding of theatrical performances, spectacles, cultural, educational, entertainment events. Among the main activities are excursions, attractions in parks of culture and recreation, visits to zoos, conducted for a fee. Accounting for entrance tickets, costumes in theaters, museum exhibits, expenses and incomes of budgetary cultural organizations, taxation has certain features. In the article we will talk about accounting in cultural institutions, we will give examples of calculation.

Requirements for the form of tickets in cultural organizations

There are certain requirements for the forms of tickets sold by theaters, museums, zoos and other similar organizations. According to the legislation, the ticket form must contain such mandatory details as:

• document name, number and series;
• data on the approval of the ticket form;
• TIN, name, code of the institution that issued the ticket;
• type, unit of measurement and cost of the service;
• date of ticket sale;
• data of the cashier who sold the ticket;
• information about the manufacturer and circulation of forms.

Ticket forms are printed in a printing house or independently on a computer. Each ticket must have its own unique number. If the forms are printed by the organization itself, then it is important to avoid repetition of numbers. Cultural organizations independently develop the appearance of the ticket.

Control over the safety of tickets in organizations

important task accounting tickets in cultural institutions is to ensure their safety in places of storage and compliance with the rules for their accounting. Tickets must be stored either in special storerooms or in a safe. Responsibility for their safety lies with the head of the organization and the persons who are entrusted with such a duty in accordance with the order of the director.

Simultaneously with revision cash transactions check tickets, which are forms of strict accountability.

Ticket checks can be either scheduled or unannounced. If during such audits discrepancies in the number of tickets indicated in the documents and their actual availability are established, the chief accountant is obliged to notify the head of the cultural organization in writing.

Ticket accounting

Receipt and issue of tickets from the warehouse

The basis for posting the tickets received from the manufacturer is the invoice. Forms are received by power of attorney issued by established rules. When accepting ticket forms, it is necessary to check their actual number with that indicated in the manufacturer's documents. In addition, the numbers, series of tickets, their correspondence to the information reflected in the accompanying documents are compared.

Ticket arrival:

• Dt 210506340 "Increase in the cost of other MH"
• Kt 230222730 "Increase in accounts payable for the acquisition of MZ".

Tickets issued from the warehouse:

• Dt 240101272 "Expenditure of the Ministry of Health"
• Kt 210506440 "Decrease in the cost of other MH".

Simultaneously with this posting, ticket blanks are written off from account 03/1 "Tickets in stock" to account 03/2 "Tickets from accountable persons".

Analytical accounting of tickets

main register analytical accounting tickets is a book of accounting forms of strict accountability. The book is drawn up in accordance with accounting rules: the sheets are numbered, laced, on the last page an inscription is made about the number of sheets in this book, certified by the seal and signature of the head.

Ticket sales: documentation and reflection on accounts

Registered tickets are transferred to the box office for their subsequent sale. Their transfer is drawn up by an invoice, and an agreement is concluded with the sales representative on the full liability. The sale price of the ticket on the form does not need to be indicated in advance. It may differ in the types and times of performances and other criteria. Therefore, it is enough to stamp the theater on the form, and indicate the cost during the sale.

Periodically, within the time limits set at the enterprise, responsible persons draw up a report on the forms received and sold, and also return the money received from the sale of tickets to the cash desk of the organization. Supporting documents are attached to the reports: copies of statements, receipt stubs, etc.

For each performance, event, a summary report on sold tickets is compiled. It is provided to the accounting department the next day after the event.

An example of reflecting operations on the movement of ticket blanks

The theater ordered and purchased 500 tickets worth 7,500 rubles from the printing house. 150 forms were handed over to the cashier for sale. Ticket price 200 rubles. 120 tickets were sold, the remaining tickets were returned to the accounting department.

Accounting for theatrical costumes

According to current legislation theatrical costumes are stage-staging means. If their useful life exceeds 1 year, then, regardless of cost, such items should be accounted for as fixed assets on account 010109000. If the suits last less than 12 months, then they are considered as inventories on account 010506000.

Accounting for costumes as part of fixed assets has some features that depend on their value.. Items worth up to 1000 rubles are written off for depreciation immediately when they are put into operation:

• Dt 040101271 "Expenses for depreciation of fixed assets and intangible assets"
• Kt 010109410 “Decrease in the value of fixed assets”.

If the cost of a suit is in the range of 1,000 to 10,000 rubles, then when they are put into operation, 100% depreciation is charged on them. Costumes, as objects of fixed assets, are accepted at their original cost. If they cost more than 10,000 rubles, then depreciation is charged monthly in a linear way.

If the costumes were purchased from the budget, then depreciation is reflected as follows:

• Dt 140101271 "Expenses for depreciation of fixed assets and intangible assets"
• Kt 110400000 "Depreciation".

Accounting for museum values

Museum valuables are taken into account in accordance with the Federal Law “On the Museum Fund of the Russian Federation” No. 54-FZ of December 6, 1996. If they are included in the museum fund, they are not reflected on the balance sheet of the organization and are not classified as fixed assets. Items included in the museum fund, on the contrary, are classified as fixed assets and reflected on the balance sheet of the institution.

Depreciation is charged on museum valuables that are on the balance sheet of the organization. In doing so, it applies linear way. The useful life of these objects is from 15 to 20 years. To calculate depreciation on them, account 10407 000 “Depreciation of other fixed assets” is used.

How to account for various costs

The cost of services provided by cultural institutions includes the cost of wages, the purchase of necessary materials, on public utilities and communication transport, travel and other expenses. When an organization provides only one type of service, the costs are directly written off to the cost price. When there are several services, then at the end of the month, overhead costs should be distributed among them.

As in other enterprises, expenses can be chosen as the distribution base:

• for salary;
• for materials;
• direct costs.

The income from a particular service can also be taken as a basis. The procedure for attributing overhead and general business expenses to the cost price is chosen by the cultural organization at its discretion and without fail reflects it in its accounting policy.

In a similar sequence, the organization develops a costing form that must be drawn up before the provision of a paid service begins. Synthetic accounting of expenses in the organization of culture is carried out on the following groups of accounts:

• 0 109 60 000 "Cost finished products, works, services”;
• 0 109 70 000 “Overhead costs for the production of finished products, works, services”;
• 0 109 80 000 General business expenses;
• 0 109 90 000 Distribution costs.

Tax accounting in cultural institutions

When determining optimal system taxation, cultural institutions have a choice. The legislation provides for the use of both OSNO and “simplified” ones. Payers who have chosen OSNO are required to calculate and transfer income tax to the budget. The procedure for its calculation, payment rates, income subject to taxation are regulated by the Tax Code of the Russian Federation.

Cash and other funds received as part of targeted financing are not subject to income tax. This rule applies not only to budgetary organizations, but also to cultural institutions of any organizational and legal form. The main condition is separate accounting of income from income-generating activities and receipts from targeted financing. If this rule is not observed by the taxpayer, then all income is subject to taxation.

Activities of cultural institutions are exempt from VAT. Such organizations may apply the simplified taxation system subject to the conditions established by law.

Answers to current questions

Question number 1. In what cases can cultural organizations switch to USNO?

Question number 2. Is it necessary to put an inventory number on costumes for performances?

According to the accounting rules, any object of fixed assets is assigned an inventory number. It does not matter which group the property belongs to, whether it is in stock, operated or transferred to conservation. Under this number, the property is registered for the entire period of its stay in the institution.

Therefore, the assignment of an inventory number to stage and stage equipment related to fixed assets is mandatory. If it concerns theatrical costumes, then the number can be embroidered with threads, or written on a token attached to it.

Question number 3. Do theatrical costumes that have not been used in productions for a long period need any separate accounting?

According to the legislation, the accounting of suits must be carried out in such a way that control over their safety, reflection on the accounts and in the primary documents of receipt, internal movement and disposal is ensured. This necessitates the organization of analytical accounting of property that is not used today.

Accounting for costumes that have not been staged for a long time must be kept on separate sub-accounts. The lack of analytical accounting of such funds in cultural institutions is a common situation that causes criticism from the regulatory authorities during verification.

Question number 4. Do theater tickets count as monetary documents?

In the theater, tickets are classified as forms of strict accountability due to the lack of signs of monetary documents. For organizations that buy tickets in order to distribute them to their employees or sell them in the future, the opposite rule applies. In this case, they clearly refer to monetary documents.

Question number 5. At the end of March, the theater sold 60 tickets for the performance, which will take place in April. In what month should the proceeds from their sale be recognized for tax purposes?

In March. Revenue for tax purposes should be determined by the fact that the ticket is sold, and not by the date of the upcoming performance.

The organization applying the simplified tax system is engaged in the provision of services for organizing celebrations and various events. An exhibition was organized. Entrance tickets are produced in the printing house. The ticket only certifies the right to visit the exhibition. Some of the tickets were sold through the cash desk for cash, and some were sold to legal entities who paid by bank transfer. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities that have paid by bank transfer?

In our opinion, for the purposes of accounting, entrance tickets to the exhibition can be considered as forms of strict accountability. The fact is that by themselves they cannot bring economic benefits to the organization and therefore cannot be recognized as inventory items (goods, materials); they only serve as evidence of the right of their buyer to receive the service provided by the organization. In this case, the ticket certifies the right to visit the exhibition.

From a legal point of view, the purchase of a ticket means the conclusion of an agreement for the provision of services by the organization. After all, an agreement can also be concluded by sending an offer (proposal to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party (clause 2, article 432 of the Civil Code of the Russian Federation). By purchasing an entrance ticket to the exhibition, the buyer agrees to the purchase of services provided by the organization in the form of holding an exhibition.

Note that regulations the concept of "strict reporting form" is not disclosed. However, based on the Regulations on documents and workflow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR), it can be concluded that the following documents are forms of strict reporting:

Having a unique number;

Subject to special storage (in safes, metal cabinets or special rooms to ensure their safety).

Ticket accounting

In accordance with the Instructions for the Application of the Chart of Accounts for Financial Accounting economic activity organization approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 006 "Strict reporting forms" is intended to summarize information on the availability and movement of strict reporting forms that are stored and issued for reporting. Forms of strict reporting are taken into account on the account in a conditional assessment, for example, in an assessment - 1 rub.

Note that there is another position, according to which strict accounting forms are not accounted for on an off-balance sheet account, but are accepted for accounting under the debit of account 10 "Materials" at actual acquisition costs with subsequent write-off to the account or %%% _16_%% . However, as we have indicated above, the ticket blanks themselves do not have the ability to bring economic benefits to the organization in the future, and therefore should not be recognized as an asset on the organization's balance sheet.

The costs of printing services for the production of tickets should be considered as expenses, the implementation of which is associated with the performance of work, the provision of services, on the basis of paragraph 5 of PBU 10/99 "Expenses of the organization".

Tickets received by the organization are accepted for accounting in the debit of the account in a conditional assessment. The cost of purchasing forms is reflected in the debit of the accounts of accounting for production costs. So, the cost of purchasing tickets can be reflected either in the debit of account 20 "Main production", or in the debit of account 26 "General expenses", depending on the procedure provided for by the accounting policy of the organization.

The proceeds from the sale of tickets is income from the ordinary activities of the organization based on paragraph 5 of PBU 9/99 "Income of the organization".

Operations for payment for printing services for the production of tickets are made out by the following entries:

Tickets are taken into account;

Recognized as expenses are the costs of printing services (based on the act of services rendered).

Ticket sales are reflected in the following order:

Reflected payment for tickets;

Reflected the proceeds from the sale of tickets;

Tickets sold have been written off.

Paperwork

As for the documentation of the sale of tickets to legal entities that have paid for organizations, we note the following.

Indeed, since, as you rightly noted, tickets are not inventory items, when they are sold (form N TORG-12, approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 N 132 "On approval of unified forms of primary accounting documentation for accounting for trade operations" ) should not be formatted.

Note that, since the tickets themselves are forms of strict accountability, when they are sold, the execution of any documents is not provided for by the current legislation.

In this situation, the organization can draw up an act of transferring entrance tickets, the form of which can be developed and approved by the organization independently in compliance with the requirements of paragraph 2 of Art. 9 of Law N 129-FZ - indicating the following mandatory details:

Title of the document;

The date it was drawn up;

Name of the organization that compiled the document;

Units of measurement and cost;

Positions of persons responsible for the performance of a business transaction and the correctness of its execution;

Personal signatures of the indicated persons.

This document may also reflect the series and numbers of tickets, the date of their transfer and other essential data.

In addition, the organization may also issue other documents to buyers (legal entities), for example:

Exhibition program;

invitations;

Other documents that can help your counterparties prove that the costs of visiting the exhibition meet the criteria for recognition of expenses established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

For your information:

It should be noted that one of the varieties of strict reporting forms is a strict reporting form equated to a cashier's check (hereinafter - BSO), the procedure for using which is established by the Procedure for making cash payments and (or) settlements using payment cards without the use of cash registers, approved Decree of the Government of the Russian Federation of May 6, 2008 N 359 (hereinafter referred to as the Procedure).

The use of such BSOs is associated with paragraph 2 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards", allowing organizations and individual entrepreneurs to carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the population, provided that they issue the relevant BSO.

That is, the organization can exercise this right and not apply cash machine when making cash settlements with the population for providing them with services in the form of visiting the exhibition. But for this, the form of an entrance ticket issued to buyers - individuals, and their accounting must comply with the requirements of the Procedure.

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service. For getting detailed information about the service, contact your manager.

One of the main directions in the implementation of the statutory activities of cultural and art institutions in Russia is theatrical and entertainment, cultural, educational and entertainment events, attractions in zoos and parks of culture and recreation, as well as excursions.

The listed activities are carried out by cultural institutions, as a rule, on a paid basis, which predetermines the need for the production and sale of entrance tickets for visiting the relevant cultural events.

The totality of activities and obligations for the production and sale of tickets for visiting events organized by cultural institutions constitutes the concept of "ticket economy".

In the process of organizing and functioning of the ticketing system of cultural institutions, accountants of cultural institutions constantly have various issues of both an organizational and legal nature and those related to the reflection of operations carried out by institutions in accounting, as well as their taxation.

On the example of a theater and entertainment institution, problems and issues related to the functioning of the ticketing industry will be analyzed.

Are theater tickets cash?

The solution to this issue, only at first glance, is a general legal theoretical and does not affect the material interests of the theatre.

So, in the process of auditing the financial and economic activities of one of the budgetary cultural institutions, a representative of the regulatory body filed a claim regarding the failure to reflect in the accounting operations for the sale of theater tickets on account 2,201,05,000 “Money documents”. This employee substantiated his position by the fact that theater tickets have all the features that allow them to be classified as monetary documents (approved form, fixed nominal value, means of protection against falsification, the ability to serve as a means of payment for services, etc.). Moreover, referring to the absence in accounting of operations with monetary documents (in this case, with theater tickets), the legitimacy of applying the VAT exemption regulated by p.p. 20 p. 2 art. 149 of the Tax Code of the Russian Federation (after all, the fact of carrying out operations for the sale of theater tickets, which is decisive in the application of this tax benefit, is not confirmed by accounting data).

The described requirements of the control and auditing body are unlawful, since theater tickets sold by a cultural institution are not monetary documents in terms of their economic content.

In addition, since the taxable base for VAT is formed on the basis of specialized accounting data (sales and purchase books, invoices, etc.), and not on the basis of accounting indicators, non-recording in accounting of operations for the actual sale of theater tickets is not the basis for non-application of the tax exemption for VAT, established by paragraphs. 20 p. 2 art. 149 of the Tax Code of the Russian Federation.

The reason for the occurrence of the described claims of the control and audit body is the absence in the current regulatory documents of a sufficiently clear and exact definition the concept of "cash documents". Presented in various economic dictionaries definitions of this term contain only an enumeration (and incomplete) of possible forms of monetary documents (postage stamps, state duty stamps, promissory notes, paid air tickets, paid sanatorium and resort vouchers, etc.). The mandatory features of monetary documents listed by the representative of the control body are also not regulated by any regulatory acts, and the above list is not exhaustive.

According to the results of the analysis of the economic essence of documents that are unambiguously classified as monetary documents (according to the existing definitions of this term), it can be noted the following signs monetary document:

• fixed nominal value;
• the right confirmed by him to receive specific goods (works, services);
• the possibility of using them as a means of payment for the specified goods (works, services). Such a sign of a monetary document as the presence of means of protecting it from falsification was rejected, since it is not mandatory for all monetary documents recognized as such. For example, an organization's own promissory note used in settlements for goods (works, services), although it is undoubtedly a monetary document, may not have any specialized security features (watermarks, microtext, etc.).

Monetary documents are documents with the nominal value of goods (works, services) fixed on them, giving the right to their owner to receive these goods (works, services) in the amount of this nominal value.

In accordance with this definition, theater tickets sold by an institution (which are forms of strict accountability) cannot be classified in the accounting records of a cultural institution as monetary documents, due to the fact that they do not actually confirm the right of the institution to receive the relevant services in the form of a theatrical performance ( this right belongs to the institution as a provider of these services).

At the same time, for organizations that centrally purchase theater tickets for issuance to their employees or further sale to third parties, these tickets will undoubtedly be recognized as monetary documents, since they fully comply with both those published in specialized economic publications and the formulated definition of this term.

Recognition of revenue from the sale of theater tickets for tax and accounting purposes

For tax purposes, revenue from the sale of theater tickets is recognized not at the time of the actual performance of the relevant performance, but at the time of sale of tickets for it, which is due to the following circumstances.

According to paragraph 1 of Art. 38 of the Tax Code of the Russian Federation, the object of taxation is understood as “the sale of goods (works, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, with the presence of which the legislation on taxes and fees associates the taxpayer with the obligation to pay tax." At the same time, each tax has an independent object of taxation, determined in accordance with part two of the Tax Code of the Russian Federation and taking into account the provisions of this article of the Tax Code of the Russian Federation.

The sale of goods, works or services by an organization or individual entrepreneur according to paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, the transfer on a reimbursable basis (including the exchange of goods, work or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in cases provided for by the Tax Code of the Russian Federation, transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - free of charge. The place and moment of the actual sale of goods, works or services are determined in accordance with part two of the Tax Code of the Russian Federation (clause 1, article 39 of the Tax Code of the Russian Federation).

In accordance with the requirements of paragraphs. 1 p. 1 art. 248 of the Tax Code of the Russian Federation (part two of the Tax Code of the Russian Federation), income from the sale of goods (works, services) and property rights is recognized as income from sales for the purposes of forming a taxable base for corporate income tax.

The concept of "property rights" is not defined by the current regulatory documents. However, according to the terminology that has developed in financial and economic activities, “property rights are legally fixed rights of legal and individuals to own, dispose and use certain property values, legal fixation of the property value belonging to a specific person. Taking into account the fact that property values ​​(property) are also understood as property rights (Article 128 of the Civil Code of the Russian Federation), the right of a theater visitor to watch the performance organized by the latter, certified by the theater ticket sold to him in the form established by the current legislation (the form of a ticket for theatrical and entertainment events approved by order of the Ministry of Culture of Russia dated December 17, 2008 No. 257), is recognized as a property right and in accordance with paragraphs. 1 p. 1 art. 248 of the Tax Code of the Russian Federation is subject to income tax.

In accordance with paragraph 3 of Art. 271 of the Tax Code of the Russian Federation for income from sales, the date of receipt of income is the date of sale of goods (works, services, property rights), determined in accordance with paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (other property (works, services) and (or) property rights) in their payment (when selling goods (works, services) under a commission agreement (agency agreement) by the taxpayer-committent (principal) the date of receipt of income from the sale is the date of sale of the property (property rights) owned by the principal (principal), indicated in the notice of the commission agent (agent) on the sale and (or) in the report of the commission agent (agent).

In view of the foregoing, income from the sale of theater tickets for performances to theater visitors for the purposes of tax accounting is formed as income from the transfer to them of property rights to view the corresponding performance at the time specified in the ticket at the time of its provision to theater visitors of these property rights (i.e. at the time of sale of theater tickets by them).

This conclusion is also confirmed by the requirements of paragraphs. 20 p. 2 art. 149 of the Tax Code of the Russian Federation, according to which, unlike other theater services, it is not the services for organizing and presenting “theatrical and entertainment, cultural, educational and entertainment events” that are subject to exemption from VAT, namely “the sale of entrance tickets and subscriptions ... , the form of which is approved in the prescribed manner as a form of strict accountability" for their attendance (i.e., in order to recognize operations for the sale of theater tickets as the realization by the theater of property rights to view its performances, it is necessary that these rights be certified by theater tickets of the form established by the current legislation, indicating it contains the value of this right, as well as the time (time of the performance) and conditions (place in the auditorium) of its implementation).

If for some reason the performance for which theater tickets were sold did not take place, this circumstance should be classified as a failure by the supplier of property rights (ie the theater) to fulfill their obligations to implement them. The return to the audience (or organizations representing them) of the cost of theater tickets previously sold to them should not be considered as a return of advances received by the theater for the provision of theatrical and entertainment services (after all, as already indicated, the sale of theater tickets is classified as a separate service for the sale of relevant property rights). to view the relevant performance), but solely as compensation for losses caused by the non-realization of the property rights previously transferred to them. The theater's expenses for compensation for damage caused to spectators (or organizations representing them), in accordance with paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation are recognized for the purposes of taxation of profits as non-operating expenses.

It should be borne in mind that if, as part of the provision of services for organizing and showing performances, theatrical tickets of the established form are not sold to the audience for any reason (the current legislation of the Russian Federation does not contain requirements for the mandatory provision of theatrical and entertainment and other similar services to the public exclusively on on the basis of tickets sold to citizens), then documents certifying the transfer of the relevant property rights can be recognized, for example, acts of acceptance and delivery of these services to paid spectators (or organizations representing them) drawn up after the actual provision of theatrical and entertainment services. In this case, the income of the theater for tax purposes will be formed on the date of registration of such acts, and the funds received by the theater before the provision of theatrical and entertainment services in payment for them will be recognized only as advance payments.

However, in connection with the failure to issue the relevant business transactions with theatrical tickets of the established form, the theater loses the right to apply the VAT tax exemption established by paragraphs. 20 p. 2 art. 149 of the Tax Code of the Russian Federation.

In the theater accounting, the determination of the moment of reflecting the results of a business transaction for the sale of theater tickets as theater income is due to the following factors.

According to clause 301 of the Instructions for the Application of the Unified Chart of Accounts for Accounting of State (Municipal) Institutions, approved by Order No. 157n of the Ministry of Finance of Russia dated December 1, 2010 (hereinafter referred to as Instruction No. 157n), to reflect in the accounting records of these institutions "the amounts of income accrued (received ) in the reporting period, but related to future reporting periods” in the Unified Chart of Accounts from 01/01/2011 (as for commercial organizations) account 0 401 40 000 “Deferred income” is provided.

The conditions for the use of the said accounting account fully comply with the conditions for the sale of property rights to view theater and entertainment and other similar events by selling theater tickets of the form established by law, certifying the fact of the transfer to citizens (and in case of centralized sale - to organizations) of the relevant property rights.

Thus, when the theater sells tickets of the established form for theatrical and entertainment events planned to be shown in future reporting periods, until the implementation of the facts of the transfer of property rights to spectators (or organizations representing them) certified by the specified tickets, the cost of sold theater tickets is subject to reflection in accounting theater on the sub-account 2,401 40,130 "Deferred income from the sale of paid works, services" with their subsequent write-off to the income accounts of the current period (i.e., to the sub-account 2,401 10,130) at the time of the actual realization of these property rights (i.e. . after the actual showing of the relevant performances).

If for some reason the theatrical and entertainment event for which tickets were sold did not take place, then it should be recognized that the property right transferred to the audience (or organizations representing them) at the time of the sale of theater tickets turned out to be unrealized, which entails the return to them of the cost of previously sold tickets with the write-off of this cost in the theater's accounting for losses.

In conclusion, attention should be paid to the fact that the standards currently in force in the Russian Federation for the organization and maintenance of accounting and the formation of financial statements (hereinafter referred to as RAS) do not fully comply with IFRS. At the same time, in accordance with the requirements of Decree of the Government of the Russian Federation of February 25, 2011 No. 107, IFRS are recognized in the Russian Federation and, in accordance with the order of the Ministry of Finance of Russia of November 25, 2011 No. 160n (hereinafter - Order No. 160n), they were put into effect.

According to IAS 18 “Revenue” (Appendix No. 10 to Order No. 160n), revenue for the purposes of IFRS means “gross receipts economic benefits for a certain period in the ordinary course of the enterprise, resulting in an increase in capital that is not related to contributions from equity participants. The concepts of “deferred income” and “deferred expenses” used in RAS are absent in IFRS, and the amounts of income reflected in Russian accounting on the corresponding accounts are recognized as current income and expenses. Regulated by IAS 18 wording of the concept of "revenue" in the framework of ongoing reform activities in the Russian Federation Russian system accounting in accordance with IFRS are reflected in paragraph 2 of the applicable commercial organizations accounting regulations "Income of the organization" (PBU 9/99), approved by order of the Ministry of Finance of Russia dated May 06, 1999 No. 32n (with amendments and additions). However, this PBU does not apply to state (municipal) institutions (clause 1 PBU 9/99), but the definition of the concept of income (revenue) similar to that specified in PBU 9/99 in Order No. 157n, which regulates the organization and maintenance of accounting in such institutions, is not contained.

Thus, after the amendments to Order No. 157n and other orders of the Ministry of Finance of Russia regulating the organization and maintenance of accounting in state (municipal) institutions of various organizational and legal forms, the procedure for reflecting in the accounting records of these institutions, income from the sale of theater tickets for performances planned to be shown in the next reporting periods will comply with the current tax accounting procedure. At present, due to the insufficient regulation by the current regulatory documents of the procedure for using the accounting sub-account 0 401 40 000 “Deferred income” in accounting and financial statements of state (municipal) institutions, individual founders of state (municipal) institutions require them not to apply in accounting account accounting 0 401 40 000 "Deferred income" and 0 401 50 000 "Deferred expenses". Although these requirements do not fully comply with the provisions of the current legislation of the Russian Federation in this area, however, they are within the framework of general measures to reform the Russian accounting system in accordance with the requirements of IFRS. Therefore, in the presence of the indicated written requirements of the founders of the relevant state (municipal) institutions, in our opinion, it is permissible to attribute the proceeds received from the sale of theater tickets to performances planned to be shown in the next reporting periods, similar to the procedure established for organizing tax accounting for such income (t .e. on the income accounts of the current reporting period).

Let us consider the legitimacy of the theater applying discounts to the established cost of theater tickets, as well as establishing a reduced price of theater subscriptions relative to tickets.

In accordance with the requirements of Art. 52 Fundamentals of the legislation of the Russian Federation on culture, approved by the Supreme Court of the Russian Federation on October 9, 1992 No. 3612-1, paragraph 34 of the Regulations on the basics of economic activity and financing of cultural and art organizations, approved by Decree of the Government of the Russian Federation of June 26, 1995 No. 609, as well as letters from the Ministry of Economy of the Russian Federation dated 11.06.1999 No. 7-625, prices (tariffs) for paid services and products, including ticket prices, are set by cultural organizations independently.

These requirements are limited when the legislation of the Russian Federation provides for state regulation of prices (tariffs) for certain types of products, goods and services. A variation of such state regulation of prices for paid theatrical and entertainment services of state (municipal) institutions can be considered the establishment for such institutions in accordance with paragraph 1 of Art. 69. 2 of the RF BC within the framework of the state task brought by him to limit prices (tariffs) for payment for the relevant paid services by individuals or legal entities or the procedure for establishing the indicated prices (tariffs). However, this requirement applies only to theatrical and entertainment services provided within the framework of the institution's fulfillment of the state (municipal) task it has received. Despite the fact that state (municipal) tasks, as a rule, include most of the theatrical and entertainment events held by a budgetary institution (which is the basis for repaying the costs of their holding (in whole or in part) at the expense of budgetary subsidies allocated to the institution), the prices for attendance activities that are not included in state (municipal) tasks, the costs of which are repaid solely from the proceeds from the income-generating activities of the institution or targeted extra-budgetary receipts (grants, donations, etc.), may also be established by institutions independently, if this right is not limited by the decisions of their founder.

Until January 1, 2011, the procedure for setting prices (tariffs) for paid services of state (municipal) institutions was regulated by special provisions on the provision of paid services by them, which were developed by the relevant ministries and departments for their subordinate institutions and organizations. At present, taking into account the higher level of independence of budgetary institutions in the field of their income-generating activities, such Regulations are developed by the institutions themselves. In accordance with the existing practice of forming this internal regulatory document, the following provisions should be included in its structure:

• on the structure of paid services provided by the institution;
• on the production (acquisition) and sale in the framework of income-generating activities various kinds finished products, as well as goods for resale (souvenirs, theater programs, scenery, etc.);
• on detailing the services of the institution according to the sources of its financial support;
• on the pricing procedure for paid services, including taking into account the use of discounts for various categories of citizens and organizations;
• on the procedure for using the proceeds from the provision of paid services by the institution;
• about the features of the organization of analytical accounting and operational management accounting, as well as internal management reporting on business transactions carried out as part of the provision of paid services by the institution, etc.

Considering the close relationship of requirements of this Regulation with the organization of accounting and taxation of the institution, in our opinion, it is advisable to form it in the form of an appendix to the accounting policy of the institution.

According to the provisions of the said normative acts, when organizing paid events, cultural organizations may establish benefits for children preschool age, students, disabled people and military personnel serving on conscription. The establishment of discounts to the cost of theatrical and entertainment services for other categories of citizens is not formally regulated by the current legislation. However, such discounts can be established by budgetary and autonomous institutions as part of their income-generating activities not related to the performance of state (municipal) assignments received.

Moreover, the establishment of benefits for the listed categories of citizens was recommended by Decree of the Government of the Russian Federation dated December 1, 2004 No. 712, containing requirements for registration and confirmation of such benefits, as well as for organizing control over their application.

Taking into account the above, the institution has the right to determine in the internal Regulations on paid services developed by it the structure and procedure for providing and documenting and confirming discounts to the cost of the relevant theatrical and entertainment events of the institution to the relevant categories of spectators.

When forming the sizes of the specified discounts it is necessary to keep in mind the following factors.

The application of discounts to the cost of paid services provided by an institution should not affect the observance of the principle of self-sufficiency in income-generating activities. That is, the total amount of applied discounts should ensure reimbursement at the expense of the received commercial proceeds of the expenses of the institution planned to be repaid at its expense.

The applied discounts should not be individual in nature, i.e. the right to them should be granted to all buyers who meet the conditions for obtaining the appropriate discounts and who have confirmed their right to them in the prescribed manner.

Given that, in accordance with the requirements of Art. 40 of the Tax Code of the Russian Federation, when exercising control over the completeness of the calculation of taxes, the tax authorities have the right to check the correctness of the application of prices for transactions with a deviation of more than 20% upward or downward from the level of prices applied by the taxpayer for identical (homogeneous) goods (works, services) within a short period of time, it is advisable to establish discounts to the cost of theatrical and entertainment services in amounts not exceeding the specified standard.

Regarding the establishment of a reduced cost of selling theater subscriptions relative to tickets, it is necessary to pay attention to the following circumstances.

Like theater tickets, theater subscriptions certify the property right transferred to the audience at the time of their sale to view the relevant theatrical and entertainment events at the specified time. However, unlike a theatrical ticket, the property right certified by a theater subscription extends not to one, but to several such events.

So, a theater ticket and a theater subscription certify different property rights, so their cost cannot be the same. And the point here is not only the number of theatrical and entertainment events, the right to view which they certify. When forming the cost of a theater subscription, it should also be taken into account that, despite the increase in the volume of property rights certified by it (the number of performances), the realization of these rights is spaced in time with a one-time payment for it, which, of course, should lead to a decrease in the present value of the right to view one performance from among those included in the subscription. In our opinion, the present value of one performance from among those included in the theater subscription in accordance with the requirements of paragraph 1 of Art. 395 of the Civil Code of the Russian Federation must be lower than the cost of the corresponding performance if it is viewed on the basis of a theater ticket by at least the amount calculated based on the discount rate of the Central Bank of the Russian Federation on the day the subscription was issued and its validity period (i.e. Subscription = Ticket x 8% / 365 х Tabonement х Coupon coupons).

Taking into account the market value (i.e. the level of demand) of the performances included in the theater subscription, the reduction in the price of the theater subscription relative to the cost of the performances included in it (if they are viewed with theater tickets), the cost of the respective theater subscriptions can be further adjusted.

The unified form of a theater subscription (as well as a theater ticket) was approved by order of the Ministry of Culture of the Russian Federation of January 17, 2008 No. 257 and is mandatory not only for documentary substantiation of transactions for the transfer to spectators (or organizations representing them) of the relevant property rights to view theatrical and entertainment events, but and to confirm the right of a cultural institution to apply the VAT tax relief established by paragraphs. 20 p. 2 art. 149 of the Tax Code of the Russian Federation.

When forming the structure of the theatrical subscription, it should be taken into account that the property rights certified by it are planned to be realized within a certain period. Therefore, it is advisable to indicate this period in the requisite “Type of service (name of event)” (if, under the terms of the subscription, the viewer has the right to choose any performance during the validity of the subscription), as well as in the subscription stubs (if the subscription entitles the viewer to view a specific list of performances ). IN otherwise according to the requirements of paragraph 2 of Art. 314 of the Civil Code of the Russian Federation, the right to show the relevant theatrical and entertainment events by the institution must be exercised within seven days from the date the viewer submits requirements for its implementation.

It should be borne in mind that when providing services for organizing and showing performances, theater tickets or subscriptions may not be used. The current legislation of the Russian Federation does not contain requirements for the mandatory provision of theatrical and entertainment and other similar services to the population solely on the basis of tickets or subscriptions sold to citizens.

Such cases, in particular, include showing a performance under an agreement with a specific organization for an indefinite number of its employees (or other individuals attracted by it). At the same time, certificates of acceptance and delivery of these services to paid spectators (or organizations representing them) drawn up after the actual provision of theatrical and entertainment services can be recognized as documents certifying the fact of transfer of the relevant property rights, and income theater institution for the purposes of accounting and taxation will be formed on the date of registration of such acts. At the same time, the funds received by the institution before the provision of theatrical and entertainment services in their payment will be recognized only as advance payments.

With the general admissibility of applying the specified procedure for the provision of theatrical and entertainment services, certain features of its application should be borne in mind, namely: since the performance in this case is planned to be shown to an indefinite number of spectators, but on the premises of the institution, the contract with the customer organization of such services should be the obligations of the customer are provided for ensuring the identification of spectators and access control for the ongoing theatrical and entertainment event. In general, such events are organized on the basis of the presentation of theater tickets and season tickets by the audience. Therefore, the terms of an agreement with a third-party organization that do not involve the sale of tickets or subscriptions, but impose the obligation to identify spectators and access control on the theater institution, can be perceived by the regulatory authorities as an attempt to unreasonably reduce the revenue from the performance planned in the general order.

In connection with the non-registration of the relevant business transactions with theater tickets or subscriptions of the established form, the theater loses the right to apply the VAT tax relief established by paragraphs. 20 p. 2 art. 149 of the Tax Code of the Russian Federation, which should be taken into account when forming the cost of the relevant theatrical and entertainment services.

Due to the fact that theatrical and entertainment events, as a rule, are organized by cultural institutions within the framework of the implementation of state (municipal) assignments received by them, which determine the cost of holding an event to be repaid at the expense of budget subsidies received by the institution, the cost of the contract for holding theatrical and entertainment events in the interests of a third-party organization (even in the absence of a condition for the sale of tickets or subscriptions to them) should not be lower than the cost price of one or, based on the terms of the contract, several performances established by the founder.

Thus, despite the general principle of the unity of the cost of homogeneous theatrical and entertainment events, the cultural institution, in our opinion, still has certain possibilities for adjusting the prices for its paid services, depending on the circumstances of the organization and documentation of the relevant events, as well as the contingent of spectators, invited to view them.

In what order is the cost of previously sold tickets to citizens and organizations to be reimbursed in case of cancellation of theatrical and entertainment events for which these tickets were sold? The amount of reimbursement for the cost of theater tickets (or theater subscriptions) previously sold to the audience depends on whose initiative the property right to view theatrical performances certified by the indicated documents was not realized within the specified time and in the specified amounts.

In accordance with general requirements of the current legislation, a unilateral refusal to fulfill their obligations under transactions of a civil law nature is unacceptable (Article 310 of the Civil Code of the Russian Federation), with the exception of cases provided for by law (Articles 328, 405, 450 of the Civil Code of the Russian Federation). However, the termination of transactions may be due to the impossibility for any reason of their execution by one of the parties (for example, the cancellation of a previously announced performance for good reasons).

In accordance with paragraph 2 of Art. 782 of the Civil Code of the Russian Federation, the contractor has the right to refuse to fulfill obligations under the contract for the provision of services for compensation only if the customer is fully reimbursed for losses. Therefore, if the performance was canceled at the initiative of the theater institution (regardless of the reasons for such cancellation), then the audience has the right to demand at least a full refund of the cost of the theater tickets they previously purchased, since these costs are classified as their losses associated with the exercise of their right by viewing the relevant theatrical and entertainment event. At the same time, the amount of compensation for losses to the audience may not be limited only to the cost of tickets sold to them for the canceled performance. This amount can be increased in court (for example, by the amount of moral damage received by viewers who applied to the judicial authorities).

If the refusal to provide theatrical and entertainment services occurred at the initiative of the viewer (i.e. the customer), then his right is enshrined in paragraph 1 of Art. 782 of the Civil Code of the Russian Federation, but subject to payment to the contractor of the expenses actually incurred by him. This requirement is confirmed and Art. 32 of the Law of February 7, 1992 No. 2300-1 "On Protection of Consumer Rights" (hereinafter - Law No. 2300-1).

In this case, the performer (i.e. the theater) must prove that the costs were incurred before the cancellation of the contract and were caused by the performance or preparation for its performance. Such expenses do not include ordinary internal costs (for example, wages).

In our opinion, it is advisable to provide for the amount of compensation for the cost of theater tickets in the event that the viewer refuses the acquired property right to watch the performance (on a shared basis) in the internal Regulations on paid services developed by the institution with a breakdown in the attached calculation of the amount of reduction in the amount of compensation relative to the total cost of the ticket sold . Such a calculation can be formed by detailing in a share presentation the cost of a ticket for calculation items and determining which of the specified calculation items are subject to and which are not subject to reimbursement in the event of a unilateral refusal of the viewer to watch the performance for which tickets were sold to him. In the event of a unilateral waiver of the viewer from exercising his right to watch performances under a theater subscription, the cost of reimbursement of his expenses for the purchase of such a subscription must be reimbursed for only part of the performances he has not yet watched. At the same time, in order to comply with the requirements of the current legislation for a public transaction (offer), the text of the Regulations on paid theater services should be posted in a public place for the sale of tickets to familiarize potential buyers with the relevant requirements, including the formation of the amount of reimbursement due to them for the cost of sold tickets in case of their unilateral refusal to view the relevant performance.

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