The use of instant messengers has become especially popular recently, as it allows you to communicate with friends, acquaintances, or family, regardless of what country they are currently in. However, using this method of communication is not always convenient.

In this case, the ideal option for long-distance and international telephone communications is the use of mobile services, and in the line of any operator you can find many tariffs for profitable and cheap calls to any numbers in Russia and abroad.

Today we will tell you everything about the provision of long-distance and international communication services by cellular operators: how to use the order of dialing such numbers, what tariff to activate for unlimited calls within Russia, and how to make profitable calls abroad using favorable prices.

Dialing Rules

All you need for profitable communication is a mobile phone with a favorable tariff package, or an option for calls to the desired direction. The rules for dialing long-distance and international numbers, including mobile numbers, from a cellular operator are no different from using regular telephone services in Moscow or any other region. But if you need to use a call from abroad, then you need to use the international dialing format.

When using a cell phone, we recommend using the international number format to eliminate possible difficulties in any situation. The payment for either long-distance or international telephone calls does not depend on how the number is dialed, using eight or plus.

In order to save a number in this format, you must enter the “+” symbol on the keyboard while holding down the zero key. After this, you must enter the international country code, the city code if you are calling long-distance, or the telephone operator code. After that, enter the subscriber number.

Long-distance and international communication codes are the same for all operators of both mobile and landline telephone communications. So, if you use dialing through eight, and additionally ten from your home phone, then simply replace them with “plus” and the country code.

Tariffs for long-distance calls

How much long-distance calls cost depends on the cellular operator, as well as the tariff used by the subscriber. Also, the cost of long-distance telephone communication among mobile operators differs in Moscow, St. Petersburg, or Yekaterinburg, even in tariff packages with the same name. That is why it is worth choosing a tariff that includes the ability to use minutes in the package throughout Russia, or use additional options to save money.

Depending on the region where the number is connected, there is also no uniform rule for using communications in the operator’s network. Therefore, when choosing a suitable tariff, if a significant number of calls are made to other regions, this parameter must also be taken into account. By default, a free intranet throughout the country for any cellular operator is included in expensive tariffs, but in more affordable ones you can make unlimited calls only in your home area.

If we consider the package tariffs of the “Big Four” in the Sverdlovsk region, then only MegaFon has “Turn on! Open” and “Turn on! Write” provides unlimited internet access only to home numbers. With other operators, after using package minutes, you can call for free to the entire network throughout the country.

If a profitable intercity route is not included in the basic conditions of the tariff package used, then it is not necessary to change it. In this case, you can reduce the cost by using additional options.

Options for long distance calls
Operator		Price		Connection
	"Profitable intercity"	40.00 RUR/month	Tariff for all calls to other regions - 3.00 rub/min
	"Calls within Russia"	Connection - 30 rubles, 5.00 rubles/day	100 minutes per month at a rate of 0.00 rubles, free incoming when traveling within Russia
	"Call Russia"		The cost of the 1st minute of the call is 17.00 rubles, from the 2nd to the 10th - 0.00 rubles, from the 11th - 5.00 rubles
	"My country"	First/subsequent connections - 0.00/20.00 rub, 1.00 rub/day	Tariff for all calls to other regions - 2.00 rub/min

As you can see, using the options you can reduce the cost of long-distance communication, but by how much depends on the cellular operator. However, if a large number of such calls are made, we recommend taking a closer look at package rates.

Tariffs for abroad

Abroad is a fairly popular call direction among mobile operators, and in each line you can find tariffs and options for profitable calls.

Thus, each of the “Big Three” operators has separate tariff offers. MegaFon has the largest selection - the “Warm Welcome” line. Its advantages lie in the fact that you can use not only a separate tariff without mandatory payment for international communication, but also select a package tariff with services within Russia. For profitable calls abroad, MTS has a separate “Guest” tariff without a monthly fee, and on Beeline and Tele2 only the use of optimizing options is available.

If you don’t want to change your tariff or connect a separate number for such calls, then all operators have access to additional services.

Options for international calls
Operator		Price
	"Profitable international calls"	50.00 RUR/month
	"Favorite number of Ukraine and Armenia"	from 190 rub/month	unlimited calls to three selected numbers
	"Profitable calls to other countries"		Discount on calls to the CIS and Asia. For tariffs "Smart", "Hyip", "My Unlimited"
	"Welcome"		Discount on calls to the CIS, Vietnam, China. For tariffs "EVERYTHING!" and "EVERYTHING!"
	"Call all countries"		Discount on calls to any country
	"Simple Geography"	First/subsequent connections - 0.00/30.00 rub, 2.00 rub/day	Discount on calls to any country

To be able to make profitable calls abroad, you need to carefully read the terms and conditions of tariffs and options of mobile operators. It is not necessary that your main operator has the best offer in the direction you need. In this case, you can use an additional number with a tariff without mandatory payments and an activated service.

The sergeant showed interest:

Wow! Combat!

Yes! - said Grisha, inserted the clip, pulled the bolt frame and put the pistol to the forehead of the duty officer at the headquarters. After which, without allowing him to come to his senses, he quickly and quietly said: “I am an American intelligence officer.” Here's your bag, put all the documentation in there and go ahead of me. The slightest movement or attempt to warn someone - I shoot without warning.

The sergeant's jaw dropped, and he turned into a statue at this news.

Well! Alive! - Grigory growled in a threatening half-whisper.

The sergeant feverishly began stuffing the unit duty officer's documentation into a plastic bag. When he completed this task, Borodin commanded “Let's go!” On the way, he quietly explained to the sergeant that at the checkpoint he would tell the duty officer that the seconded had accidentally arrived at the wrong unit, and would go out with them in order to show them the shortest way to the bus station. Walking on weak legs, the sergeant nodded in agreement.

And at this time, several officers and warrant officers, having a smoke break, “chattered” in the presence of “seconded”, about how they would “in no time” catch some “special forces” that should act against them. Passing by the smoking room, Grisha waved his hand to follow him and said loudly: “This is the wrong part!”

After this, the sergeant, as written, told the checkpoint everything that Grigory demanded of him, and the whole company freely left the unit, accompanied by the duty officer at the headquarters. Having reached the railway track, the sergeant was blindfolded in the bushes. Having led him a little in order to create the impression of a long journey, the scouts arrived at the place of the day, where the main performance began.

Since the intelligence officers in the Borodino group were persons of “Caucasian nationality”, with the exception of the Turkmen Abdurakhmanov, they initially decided to “mow” under the Turkish intelligence group, with which CIA agent William Brown, aka Grisha Borodin, was operating. In the presence of the prisoner, the soldiers spoke only Azerbaijani, since it is very similar to Turkish. Gregory himself sometimes began to give commands in English. The poor sergeant was completely stunned by this, and Grishka, taking advantage of this, began to recruit him to work for American and Turkish intelligence. But it was not there! The guy turned out to be a real Komsomol member and flatly refused to sign the recruitment offer. The comedy began to smoothly flow into tragedy. Having recalled his deputy, Grigory briefly explained to him the plan of further action. The sergeant, understanding the commander’s plan, laughed briefly, nodded in agreement and went to convey it to his subordinates.

Well,” said Borodin, “since you refuse to cooperate with us, we will have to liquidate you.” Went.

The captured sergeant, like a commissar being led to execution, walked with his head held high. We stopped at a freshly dug grave, next to which stood a coffin.

Shoot! - the sergeant squealed hysterically.

Grinning bloodthirstyly, Gregory said:

Why make noise? Catch him and put into the box!.

The resisting sergeant, after having been slightly crushed, was pushed into the coffin and closed with a lid. The hammer clattered, driving in nails.

Apparently not yet believing in the reality of what was happening, the sergeant shouted from the coffin:

You will all be caught soon anyway!

But you won’t know about it anymore! - said Grisha. - For the last time I ask, will you cooperate with the CIA and Turkish intelligence?

No! - came muffledly from the coffin.

The scouts looked at each other. We didn't expect the guy to be so strong. But the cards are dealt, we must play.

Take it! - said Grigory and motioned with his hands to the soldiers to take the coffin. Since the occupant inside the box cannot see how his abode is moving, the soldiers lifted the coffin, carried it a little and hit it on the ground from a height of about twenty centimeters. After that, they took shovels and began to throw earth onto the coffin, creating the impression that they were burying the grave. When the fifth or sixth shovel of earth fell on the lid, the sergeant screamed heart-rendingly: “I agree!”

Of course, he signed everything and memorized some stupid password that the person who arrived to communicate “from the other side” would tell him, and the same stupid excuse that Grikha came up with on the fly.

When he was taken to the embankment of the railway track, from which part of it was visible, Grisha said:

Go, but remember, we have long arms.

Apparently, now no longer believing that he was being released alive, the sergeant said in fear:

Will not go! You will shoot in the back!

And then Abdurakhmanov could not stand it and, clicking the shutter, barked in a Turkmen accent:

Run! Pirate!..

Long-distance negotiations

My colleagues in the Lagodekhi special forces brigade, Uzorov, Nevzorov and Vechtomov, previously served in Batumi in a motorized rifle division. All of them are natives of Russia. Actually, there were many young officers like them, Russians, Ukrainians or Belarusians. Many had families or parents in their homeland. Therefore, in the evenings, several military men often gathered at the negotiation point, wanting to call Russia. However, it should be noted that the attitude of the Adjarians towards the Russian military was by no means as friendly as it is now, when they have no one else to rely on in the conflict with the Georgians.

The telephone operators openly sabotaged the orders of the waiting officers. An hour or more passed, and “Moscow did not respond.” All this did not at all develop a sense of internationalism in the defenders of the Fatherland. Disputes and swearing often arose.

At a certain point, the conflict reached its climax. One of the officers’ wife gave birth in Moscow. Accompanied by determined comrades, he arrived at the negotiation point. Among those accompanying him was Mishka Vechtomov, a well-known hooligan. An hour passed, but “the number did not answer.” At the same time, for the local contingent, communication with any point of our vast Motherland was established in fifteen to twenty minutes. This was outright mockery. Mishka couldn’t bear this. Anticipating the situation, he grabbed a training grenade and an explosive package from his unit. Having once again demanded to connect the future dad with his stepfather’s house and once again heard: “Nomer ne answers,” while some Gogi had been talking with Moscow for about five minutes, Mishka laid a grenade on the counter, promising to blow up this entire shop.

A training grenade is not much different in appearance from a combat one. The educational one has a hole in the bottom and is painted black. The combat one is green. And so “one to one”.

Seeing the grenade, the fat telephone operator widened her eyes and began to mutter something in her own language. Local visitors echoed her. Meanwhile, Mishka went out into the yard. Having ignited the explosive package, he threw it into the bushes. As expected, ten seconds later there was an explosion under the windows. I won’t describe what was going on inside the negotiation point. But when Mishka returned to the room, there was deathly silence. Clearly typing his steps, Vechtomov walked up to the counter behind which the telephone operators were located, and calmly and clearly said: “If in fifteen minutes there is no connection with Moscow, the second grenade will explode right here.” After that, he turned on his heel and walked out with the rest of the officers. They headed to the nearest tavern to get a small one.

When they returned, all cabins responded to Moscow and other Russian cities that had been ordered earlier. Since then, the defenders of the Fatherland have had no more problems with telephone communications.

That's all I...

Serving in the Caucasus was not easy. Eighty percent, and sometimes even ninety percent, of the personnel were local. This means that Georgians, Armenians, Azerbaijanis, Ossetians and other residents of the multinational North Caucasus served in the group. No, Russians also served, but often they were also local, which was worse than any soldier from the named nationalities. There were very few Slavs from Russia, Ukraine and Belarus. The platoon commanders fought for them in every possible way, pulling them with matches, throwing them on their fingers to see who would get whom.

Long-distance negotiations

My colleagues in the Lagodekhi special forces brigade, Uzorov, Nevzorov and Vechtomov, previously served in Batumi in a motorized rifle division. All of them are natives of Russia. Actually, there were many young officers like them, Russians, Ukrainians or Belarusians. Many had families or parents in their homeland. Therefore, in the evenings, several military men often gathered at the negotiation point, wanting to call Russia. However, it should be noted that the attitude of the Adjarians towards the Russian military was by no means as friendly as it is now, when they have no one else to rely on in the conflict with the Georgians.

The telephone operators openly sabotaged the orders of the waiting officers. An hour or more passed, and “Moscow did not respond.” All this did not at all develop a sense of internationalism in the defenders of the Fatherland. Disputes and swearing often arose.

At a certain point, the conflict reached its climax. One of the officers’ wife gave birth in Moscow. Accompanied by determined comrades, he arrived at the negotiation point. Among those accompanying him was Mishka Vechtomov, a well-known hooligan. An hour passed, but “the number did not answer.” At the same time, for the local contingent, communication with any point of our vast Motherland was established in fifteen to twenty minutes. This was outright mockery. Mishka couldn’t bear this. Anticipating the situation, he grabbed a training grenade and an explosive package from his unit. Having once again demanded to connect the future dad with his stepfather’s house and once again heard: “Nomer ne answers,” while some Gogi had been talking with Moscow for about five minutes, Mishka laid a grenade on the counter, promising to blow up this entire shop.

A training grenade is not much different in appearance from a combat one. The educational one has a hole in the bottom and is painted black. The combat one is green. And so “one to one”.

Seeing the grenade, the fat telephone operator widened her eyes and began to mutter something in her own language. Local visitors echoed her. Meanwhile, Mishka went out into the yard. Having ignited the explosive package, he threw it into the bushes. As expected, ten seconds later there was an explosion under the windows. I won’t describe what was going on inside the negotiation point. But when Mishka returned to the room, there was deathly silence. Clearly typing his steps, Vechtomov walked up to the counter behind which the telephone operators were located, and calmly and clearly said: “If in fifteen minutes there is no connection with Moscow, the second grenade will explode right here.” After that, he turned on his heel and walked out with the rest of the officers. They headed to the nearest tavern to get a small one.

When they returned, all cabins responded to Moscow and other Russian cities that had been ordered earlier. Since then, the defenders of the Fatherland have had no more problems with telephone communications.

From the book GRU Spetsnaz: Fifty years of history, twenty years of war... author Kozlov Sergey Vladislavovich

Negotiations – Good morning, I am a representative of the Russian Armed Forces. I propose that in order to avoid bloodshed, there is no resistance to the Federal forces that will soon arrive here. Otherwise, the village will be attacked by artillery and aviation,” he said.

From the book Pages of Diplomatic History author Berezhkov Valentin Mikhailovich

NEGOTIATIONS ON WILHELM STRASS Special train On the evening of November 9, 1940, an unusual train departed from the platform of the Belorussky Station in Moscow unscheduled. It consisted of several Western European-style carriages. Its passengers were members and employees of the Soviet

From the book Memoirs of a Diplomat author Novikov Nikolay Vasilievich

9. Negotiations in Cairo On September 12, 1944, an armistice agreement with Romania was signed in Moscow. And on September 13, Cairo newspapers, commenting on the message about this, presented under large headlines the news that in the Moscow negotiations, along with other members

From the book Call Sign – “Cobra” (Notes of a Special Purpose Scout) author Abdulaev Erkebek

International negotiations Ivanov takes me to negotiations with the commander of the Presidential Guard. Introduces to the Afghans: “This is Comrade Beck.” The same one who, the day before yesterday, stole 3000 anti-tank mines from the 40th Army for you (in fact, the Aushevsky 180th regiment gave me all his

From the book Tamerlane by Roux Jean-Paul

Negotiations and plunder It is clear that Timur preferred to capture cities without destroying them, and not only because, as is said, he benefited more from taxes than from plunder, or because his economic structure was based on combination

From the book Army of the Doomed author Aldan Andrey Georgievich

From the book General Maltsev. History of the Air Force of the Russian Liberation Movement during the Second World War (1942–1945) author Plushov Boris Petrovich

Negotiations with the Americans On the morning of April 27, in a car with a white flag, a group of officers led by General. Maltsev safely crossed the front line and reached the area of ​​operation of the 2nd Tank Group, where she was met by two tankettes and a jeep with a machine gun mount.

From the book Memoirs of a Soviet diplomat (1925-1945) author Maisky Ivan Mikhailovich

Moscow negotiations Negotiations began the day after Eden's arrival in Moscow, December 16. They took place in the Kremlin. Thus, Churchill's doubts about the place of negotiations were refuted by facts. The USSR was represented in them by Stalin and Molotov,

From the book Purely Confidential [Ambassador to Washington under six US presidents (1962-1986)] author Dobrynin Anatoly Fedorovich

From the book Magellan author Kunin Konstantin Ilyich

Negotiations “If things go well, we will take over the trade in perfumes and precious stones from the people of the East and from the King of Portugal.” From a letter from Peter-Martyr d'Anguier to Eleanor of Austria. Saragossa, September 15, 1518. Magellan and Faleiro arrived in Spain in

From the book of Scipio Africanus author Bobrovnikova Tatyana Andreevna

NEGOTIATIONS WITH PHILIP The meeting was set on the shores of the Gulf of Mali. Titus and representatives of all the Hellenes sat on the shore and waited for Philip, who was supposed to arrive by ship. Finally the royal ship appeared. “Titus and his companions approached the sea, but Philip remained

From Yeltsin's book. Swan. Khasavyurt author Moroz Oleg Pavlovich

NEGOTIATIONS WITH YANDARBIEV Yeltsin's new nickname is “wolfhound” Despite the “castling” of Ichkeria’s leaders and the ongoing talk about Yandarbiev’s intransigence, Yeltsin stubbornly walked towards his intended goal - negotiations. On May 23, a statement by the head of the mission was issued in Vienna

From the book The Great Russian Tragedy. In 2 volumes. author Khasbulatov Ruslan Imranovich

Negotiations Frankly speaking, it seemed to us that the high church hierarchs would call Yeltsin to reason, show him the absurdity of his actions, and decisively force him to cancel Decree No. 1400... Meanwhile, Sokolov and Abdulatipov soon brought “signed protocols” (1 and

From the book In the Whirlpool of the Century. Memoirs. Volume 3 by Sung Kim Il

2. Negotiations with Wu Yicheng After the arena of our struggle was moved to Wangqing, we encountered many difficult problems in our activities. The most acute of them was the serious complication of relations between our partisan and Chinese anti-Japanese detachments. IN

From the book The Wright Brothers author Charnley Mitchell

BUSINESS NEGOTIATIONS In the fall of 1906, Mr. Eddy came to the Wrights from New York in Dayton. “I am a representative of Charles Flint,” he explained. - Maybe we can make a business agreement with you. Charles Flint was the same man who once offered the Wrights

From the book My Father Joachim von Ribbentrop. “Never against Russia!” author Ribbentrop Rudolf

Fateful negotiations This wonderful Berlin summer of 1932, in my memories, marked the moment when my father first became actively involved in politics. He was confidentially invited to see Hitler in Berchtesgaden. My mother told me that when

It is a rare organization that does not waste time on telephone conversations. Officials from the Ministry of Finance recently explained how to correctly take such expenses into account when calculating income tax.

Tax accounting of telephone conversations

The costs of paying for communication services are considered other expenses of the organization. This is indicated in subparagraph 25 of paragraph 1 of Article 264 of the Tax Code. At what point they can be taken into account depends on the method that the company uses when calculating income tax. This can be either accrual or cash basis. The letter of the Ministry of Finance dated February 12, 2004 No. 04-02-05/1/12 made an interesting conclusion regarding the accounting of telephone conversations in the case of using the accrual method. Officials believe that the moment at which such expenses are recognized depends on the terms of the contract for the provision of telephone services. If this document indicates the company's obligation to pay for services at the time of invoicing, then the date of recognition of expenses will be the day of invoicing. Example Natalie LLC entered into an agreement with Telex LLC to receive telephone services. The contract states that “Natalie” is obliged to pay for telephone calls in the month in which she is billed. “Natalie” received and paid a bill in May 2004 for telephone services provided to her in April. The company uses the accrual method when calculating income taxes. Accountant “Natalie” included the costs of April telephone conversations as other expenses for May 2004. Officials justified this conclusion as follows. The procedure for recognizing expenses using the accrual method is given in Article 272 of the Tax Code. According to paragraph 1 of this article, expenses are taken into account in the reporting (tax) period to which they relate. Subclause 3 of clause 7 of Article 272 of the Tax Code establishes that the date of other expenses is considered to be: – the day of presentation to the company of documents that serve as the basis for calculations; – the last day of the reporting period. Thus, according to the Ministry of Finance, expenses for telephone conversations are taken into account in the period in which the company had an obligation to pay them, in the manner prescribed by the terms of the contract. In this letter from the Ministry of Finance, attention is also paid to those companies that use the cash method. For them, the date of recognition of expenses for telephone calls will be the day of payment of the invoice. In addition to all that has been said, we must not forget that the costs must be of a production nature. This conclusion can be drawn from the meaning of Article 252 of the Tax Code. It states that expenses are recognized as justified (that is, economically justified) and documented expenses. They must be produced to carry out activities that are aimed at generating income. Documents confirming the company's expenses for payment for communication services, in particular, include the following: – an agreement with the company that provides these services; - the act of providing services; – payment document.

Long-distance negotiations

Many organizations have partners in other cities. Therefore, they are forced to pay for long-distance telephone calls. These expenses also reduce taxable profit (subclause 25, clause 1, article 264 of the Tax Code). The difficulty is to confirm the production nature of long-distance conversations. The capital's tax authorities, in their letter dated January 5, 2003 No. 26-12/820, indicate that, in particular, a detailed account can justify negotiations. This document provides telephone numbers of subscribers with whom the company's employees communicated. The inspectors' logic is as follows. The telephone numbers of organizations with which the company works are specified in contracts or other official correspondence between organizations. Consequently, if a call was made to an “unidentified” telephone number, then it cannot be called economically justified and cannot be taken into account when calculating income tax. In the same letter, Moscow inspectors also mention the internal administrative documents of the organization. They should set out the job responsibilities of employees for conducting telephone conversations with potential customers. But even such a paper volume cannot always convince tax authorities that the company conducted long-distance negotiations on production issues. In this case, we can advise you to try to defend your rights in court. The fact is that inspectors are required to prove the circumstances that are given in the act (decision) based on the results of a tax audit. This is stated in Article 65 of the Arbitration Procedure Code. Let us note that in practice, tax authorities are not always able to fully justify their conclusions. An example is the case won by the company, which was considered by the Federal Arbitration Court of the North-Western District (resolution of June 3, 2003 No. A56-36576/02). The judges noted that the list of documents that need to be drawn up to confirm the production nature of the negotiations has not been defined. Therefore, the inspection was unable to provide evidence of the company’s guilt.

Conversations from your home phone

It happens that employees of an organization conduct business negotiations with partners from their home phones. This could be caused, for example, by significant differences between time zones. Such long distance expenses should also reduce taxable income. Let us remind you that the Tax Code does not directly prohibit including in expenses the costs of long-distance telephone conversations that were conducted from employees’ home phones and are of a production nature. However, in this case, the organization needs to prepare supporting documents with special care. The following should be attached to concluded contracts, acts, and information letters received: – orders that approved employee advance reports fixing payment for international communication services; – receipts for payment of negotiations. They must indicate the telephone numbers of subscribers and the city codes in which they are located; – orders that determine for what purposes and for what period accountable amounts are issued to a particular employee. They must indicate the telephone numbers of those cities where the organization’s business partners are located. Example The manager of Progress CJSC negotiated the supply of products with an enterprise located in another city from his home phone. He submitted an advance report to the accounting department for 1,200 rubles, to which he attached: – an information letter from a non-resident enterprise, which indicated his contact phone number; – a copy of the contract for the supply of goods to a non-resident enterprise; – telephone exchange account (indicating the telephone numbers used for negotiations); – a receipt for payment for long-distance calls in the amount of 1200 rubles; – an explanatory note indicating that negotiations had to be conducted from a home telephone due to the significant time difference between the cities where the organization and its buyer are located. The advance report was approved by the head of Progress CJSC. Expenses for long-distance calls from the home telephone of the manager of the organization were accepted for income tax purposes.

Negotiations from a mobile phone

Proving the economic feasibility of cell phone conversations is even more difficult. After all, in business contracts, as a rule, office numbers are fixed. In reality, it is more often possible to reach a partner by phone in the shortest possible time using a mobile phone. In addition, the owner of a cellular device often has to pay for both outgoing and incoming calls. And if you consider that not all phones have caller ID, then it’s unlikely to be possible to divide all calls into business and personal. In this situation, in our opinion, you can do the following. First you need to clarify whether the owner of the cell phone pays a subscription fee. The fact is that it is included in the company’s expenses without any detail. A prerequisite for this is the existence of an agreement with the communications organization with the procedure for transferring the subscription fee established in it. Next, you can set a limit. The cost of calls that do not exceed this limit is charged to expenses. And the excess amount is withheld from the employee’s salary. So that controllers do not have doubts about the correctness of determining the limit, it is better to provide a detailed calculation, in which the data of one or two previous months are taken as a basis. After this, you need to issue an internal order in which the resulting figure is approved as a limit. This document should be familiarized to employees whose “mobile” conversations the company will charge as expenses.

Accounting of telephone conversations

Expenses for telephone calls are included in expenses for ordinary activities. They are recognized in the reporting period in which they occurred, regardless of the fact of payment. This is stated in paragraph 18 of PBU 10/99 “Expenses of the organization”, which was approved by Order of the Ministry of Finance dated May 6, 1999 No. 33n. Manufacturing companies reflect expenses for telephone calls on account 26 “General business expenses”, and trading companies - on account 44 “Sales expenses”. Example Dom LLC is engaged in the manufacture of furniture. In April 2004, the company received a bill for telephone calls. Attached to it is an invoice for the amount of 5900 rubles. (including VAT - 900 rubles) and decryption of the automatic telephone exchange. The following entries were made in the accounting of Dom LLC: Debit 26 Credit 60 – 5000 rub. (5900 – 900) – expenses for telephone conversations with partners are taken into account; Debit 19 Credit 60 – 900 rub. – VAT on telephone conversations is taken into account; Debit 60 Credit 51 – 5900 rub. – money was transferred for communication services; Debit 68 subaccount “Calculations for VAT” Credit 19 – 900 rub. – submitted for deduction of VAT on telephone conversations.

T.A. Kiseleva, expert of AG “RADA”

In the accounting of an organization, the procedure for recording telephone costs depends on whether long-distance and international calls are related to the organization’s production activities or not.

In accordance with subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) “Income Tax”, other expenses associated with production and (or) sales include:

“expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for fax and satellite communications services, e-mail, as well as information systems (SWIFT, Internet and other similar systems)” .

Thus, the costs of paying for international and long-distance telephone conversations can be taken into account as part of the organization’s other expenses if these negotiations are related to the production and sale of products.

The following primary accounting documents confirm the production nature of long-distance and international telephone conversations: telephone exchange accounts, transcripts of the automatic telephone exchange indicating the telephone numbers with which negotiations were conducted, invoices, other documents(agreements, powers of attorney, information letters, etc.), which indicate the corresponding telephone numbers.

Costs for long-distance and international telephone calls are reflected in accounting in account 26 “General business expenses”.

Trade organizations can charge telephone costs to account 44 “Sales expenses”.

Example 1.

According to the terms of the agreement with the telecom operator, the YaYa organization pays for long-distance and international telephone calls on a monthly basis after issuing an invoice and PBX transcripts.

For August of this year, an invoice was received in the amount of 2,360 rubles (including VAT - 360 rubles).

The organization's accountant is required to reflect these transactions as follows:

Account correspondence		Amount, rubles
Debit	Credit
			Paid for consumed communication services, according to the invoice

End of the example.

In accordance with paragraph 1 of Article 272 of the Tax Code of the Russian Federation, when accounting for expenses by an organization on the accrual basis, the costs of paying for telephone conversations are recognized in the reporting period in which they took place, regardless of the time of actual payment of funds and other forms of payment.

However, if organizations calculate expenses that determine sales revenue for tax purposes using the cash method (“on payment”), then they can accept as expenses the cost of telephone services as they are paid for (clause 3 of Article 273 of the Tax Code of the Russian Federation).

Example 2.

We will leave the original digital data the same; in the example we will only take into account the fact that the YaYa organization pays in advance payments for the communication services provided.

If the organization pays by advance payments, then they are reflected in the accounting records as a debit to account 60 “Settlements with suppliers and contractors” subaccount “Advances issued”.

The basis for this is payment documents, bank statements, advance invoices issued by the telecom operator. Advance payments made at the end of one reporting period, but relating to another, are reflected in the statements as advances issued.

After receiving telephone services, based on the invoices, invoices and PBX transcripts submitted by the operator, expenses for international and long-distance calls are written off to the cost account.

The procedure for recording transactions in accounting if an organization pays for long-distance and international telephone services in monthly advance payments is given in the table:

Account correspondence		Amount, rubles
Debit	Credit
			Advance payments for communication services were paid from the organization's current account
			The cost of communication services is reflected as part of the organization’s expenses.
			The amount of VAT on the provided communication services is reflected
			The amount of advance paid to the telecom operator is reflected
			Accepted for VAT crediting on consumed communication services

End of the example.

Let's consider an option in which an organization has entered into an agreement for the provision of services with a telecom operator in such a way that a mandatory condition for the provision of airtime is the payment of a deposit for the duration of the agreement.

Example 3.

The telephone company that provides communication services on credit to the organization “YaYa”, based on the concluded agreement, requires a deposit, which is not used to pay current bills and is returned back after termination of the agreement.

The amount of the collateral obligation is fixed and amounts to 6,000 rubles. After a year, the contract was terminated.

Let's consider the reflection of these transactions from an accounting point of view:

Account correspondence		Amount, rubles
Debit	Credit
Upon conclusion of the contract
			The amount of collateral is reflected
			The deposit amount has been paid
Upon termination of the contract
			The deposit has been returned
			Deregistration of the amount of collateral

End of the example.

The amount of the pledge is reflected in accounting in off-balance sheet account 009 “Securities for obligations and payments issued.” It must be remembered that payments on the territory of the Russian Federation are made in the currency of the Russian Federation, namely in rubles. And all payment documents issued for payment in another currency are recalculated at the current exchange rate of that currency in rubles on the day the payments are made.

In accordance with paragraph 67 of the Rules approved by Decree of the Government of the Russian Federation of September 26, 1997 No. 1235 “On approval of the rules for the provision of telephone services” (hereinafter referred to as Rules No. 1235), an agreement on the provision of telephone services using payphones (local, long-distance, international , universal) is concluded from the moment the client performs the actions necessary to provide him with telephone services (purchase of a token or plastic card, dialing a telephone number, using a means of payment to pay for telephone services).

Thus, an agreement with the telecom operator will be concluded, but the confirmation document of the conversation will be either the used card or a token for long-distance and international calls.

There is no documentary evidence of the fact of a long-distance or international call, or the industrial purpose of telephone conversations.

Therefore, if an employee of an organization presents a plastic card to the accounting department as confirmation of a long-distance conversation with a counterparty, it will be possible to write off these expenses only at the expense of non-operating expenses that do not reduce taxable profit:

In the event that a production call was made from a call center, then in accordance with Rules No. 1235, the document confirming the fact of concluding an agreement with a telecom operator is:

The order form filled out by the telephone operator,

A receipt confirming the conclusion of an agreement for communication services, which must indicate: the name of the telecom operator, the client’s last name, first name, patronymic, the name of the telephone service provided, the price of the service and the period for its provision. It is important that the telephone number with which long-distance or international communication was made is indicated. If the organization has information about the ownership of this telephone number by its counterparty and the employee provides an explanatory note about what caused the need to contact the telephone call center, then in accordance with Chapter 25 of the Tax Code of the Russian Federation, the costs of paying for these telephone conversations can be taken into account as part of other expenses organization, if these negotiations are related to the production and sale of products.

Note!

Letter No. 04-02-05/1 of the Ministry of Finance of the Russian Federation dated March 3, 1999 states that the costs of connecting telephones to the telephone network (excluding the cost of telephone sets) are long-term in nature and must be reflected in accounting as capital investments. Upon completion of work on connecting the telephone to the telephone network, costs are written off from the “Capital Investments” account.

The costs of connecting telephone numbers can be divided into two options:

If only a telephone number is provided;

If construction and installation work is being carried out to lay a telephone line and a telephone number is provided.

Let's consider the first case.

When connecting a telephone number, the client and the telecom operator must enter into an agreement for the provision of telephone services.

The organization's expenses for connecting a telephone number are considered expenses for communication services and can be taken into account in account 97 “Deferred expenses”.

According to paragraph 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, deferred expenses are subject to write-off in the manner established by the organization (evenly, in proportion to the volume of production, etc.), within the period to which they belong.

Expenses for connecting a telephone number are written off in accounting within a period that is either determined in accordance with the terms of the contract, or approved by the head of the organization (if it is impossible to establish a period according to the contract). If the cost of connection is insignificant, the entire amount of expenses can be written off at a time.

According to paragraph 1 of Article 264 of the Tax Code of the Russian Federation, expenses for telephone services are classified as other expenses associated with production and sales.

The procedure for reflecting in tax accounting the costs of providing a telephone number also depends on whether the validity period of the contract concluded with the telecom operator is determined or not.

If the contract is concluded for a certain period, then these expenses will be taken into account evenly over the period of validity of the contract. If the agreement is concluded for an indefinite period (as a rule, just such agreements are concluded), the costs of providing access to the telephone network are recognized in tax accounting at a time (subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation).

If in the accounting of an organization expenses are written off over a certain period, but in tax accounting - at a time, the amount of profit and the amount of tax in accounting and tax accounting will be different. As a result, a taxable temporary difference arises, which leads to the formation of a deferred tax liability, which is reflected by the following entries:

In tax accounting, the initial cost of a fixed asset includes the amount of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use, with the exception of amounts of taxes subject to deduction. Thus, in tax accounting, the cost of laying cable telephone lines and connecting a subscriber to the telephone network can be taken into account as an object of fixed assets (clause 1 of Article 257 of the Tax Code of the Russian Federation).

Note!

There is no uniform approach to accounting for these expenses, and in the event of disagreements with the tax authorities, you will have to defend your position in court. Consequently, an organization, when choosing one or another cost accounting option, must take into account tax risks.

It should also be noted that in the event of disagreements regarding the procedure for accounting for expenses, the taxpayer can defend his point of view in court. For example, the Federal Antimonopoly Service of the North-Western District, in Resolution No. A56-34608/02 of June 19, 2003, decided that the taxpayer organization rightfully classified work on the installation of additional local area network networks, telephone installations, and power distribution networks as routine repairs, while The tax authorities insisted on including the cost of such work as part of capital investments.

FAS Povolzhsky District, in Resolution No. A55-18968/02-6 dated May 20, 2003, decided that services for providing urgent access to the telephone network, which consisted of connecting the company as a new subscriber to already installed communication lines, are not capital investments.

You can find out more about issues related to accounting and taxation of communication services in the book of JSC “BKR Intercom-Audit” “Communication”.