Advertising construction services has always been quite difficult due to the specific nature of the business itself and high competition. Therefore, approach the issue of advertising your construction company it needs to be done especially carefully and thoughtfully.
Where does an advertising campaign begin?
You should choose the one that is suitable for advertising your company after you determine your. After all, you can advertise construction new economy class residential complex, or maybe elite country houses in a prestigious village. In essence, similar housing proposals require different placements.
For example, in advertising economical housing, it is very important to indicate the cost of the apartment, write about the opportunity to take out a mortgage or receive an additional discount. It is important to indicate exactly those characteristics that are important for target audience: optimal price-quality ratio, availability of infrastructure and public transport within walking distance.
To advertise elite residential complexes or country cottages, completely different techniques are used: it is necessary to convey to the audience the advantages of this housing, its prestige, and the cost here is of secondary importance.
What types of media can be used?
Since construction is a serious, expensive product, advertising must be chosen accordingly - large formats, serious press, radio stations, federal television channels, etc.
Outdoor advertising for construction companies
According to the head of the department marketing communications one of the investment and construction holdings, outdoor advertising construction companies use it all the time, but the volume varies depending on the season. Increasingly, advertising is placed on large-format media, such as, for example, firewalls or banners measuring 5x12 or 5x15 m, while classic billboards measuring 3x6 m still do not lose their relevance.
Outdoor advertising on construction sites
Advertising on a construction site and on its own fences occupies a special place in the advertising of construction companies. It is suitable for both standard and luxury properties. In addition, it is more profitable than regular outdoor advertising and acts as a single whole according to the “object + advertising” principle. After all, the consumer not only sees how the object is being built, but also associates it with the construction company, which has a positive effect on its image.
Television in advertising of construction companies
As a means advertising for construction companies television is not the most best choice. This is due to the high cost of placement and vagueness, because the reach of a more or less solvent audience can only be estimated approximately. This one is suitable for large holdings, as it works more as an image component advertising campaign .
Indoor advertising (Indore)
Track boards at stations are one of the favorite formats used by developers. The large size of the banner, with an area of 8 meters, cannot go unnoticed. The cost of this format starts from 55,000 rubles, depending on the city and the specific metro station.
Also popular among advertisers from construction industry. Frames in elevators A3 format or branding external doors are optimal for conducting an advertising campaign. The cost of branding one elevator cabin in the business center middle class is about 30,000 - 40,000 rubles per month.
The studies prove that under the influence of internal advertising a person spends 2-2.5 times longer than under the influence, which accordingly increases the chances of success of the entire campaign.
Considering the large flow of potential consumers who can see such advertising, we can talk about good potential for construction companies.
Internet advertising
Most often, construction companies use banner and contextual advertising. According to reviews from major players construction business The most effective banner advertising is placed on special portals with high traffic.
Information component
Most developer advertisements- advertising is selling, aimed at promoting a specific object, and not image-based. Almost all builders are made according to the same principle: an image of the object being sold, its name, logo and slogan. From time to time you can see people on the posters.
Luxury real estate uses emotional characteristics and special privileges in advertising, for example, an elevator to the apartment directly from the underground parking or a private terrace and access to the roof.
Many types of media are suitable for advertising a construction company, it all depends on ultimate goal and from the audience. As practice shows, the most effective for young companies is internal and. The first is due to long-term contact, the second is due to the large reach of potential buyers.
Advertising can be stationary or temporary. It differs in how quickly and securely it is installed. For example, a billboard and a banner on a house are stationary advertising. The bicycle with the sign “Coffee shop 50 meters” at the pole is temporary.
All outdoor advertising must fit into the architectural appearance of the city, not spoil citizens’ views, not interfere with motorists, and comply with technical requirements and Article 19 of the Federal Law on Advertising.
In this article we look at how to place outdoor advertising legally. The steps may vary depending on the rules in your city. But the main scenario is this.
1. Find out how to get permission to advertise in your city
For each outdoor advertisement you receive permission. You submit the same application for advertising in any city in Russia. But how to obtain permission is regulated by local authorities. For example, in St. Petersburg, in order to install an advertisement or sign, it must be approved by the Committee on Urban Planning and Architecture. There is a separate regulation for Moscow, the most complex and lengthy in Russia.
To issue a permit, you will pay a fee of RUB 5,000 per advertising space. These are all payments to the budget: if a government representative demands more money, this is illegal. If you violated the requirements of the advertising law, your permit will be denied and the fee will not be refunded.
Check local practices on the city's official website to see what you need to submit along with your application and fee receipt.
2. Agree on advertising placement
Layout, technical requirements, cost of advertising - everything depends on the site. This could be a commercial building, an apartment building, a municipal building, or an advertising stand. Your task is to find who owns the site and negotiate with him about placement.
There's no point in looking for who owns it road sign, repair fence, technical urban building - placing advertising there is prohibited. For violations, city authorities issue fines and force the damaged buildings to be dismantled and repaired.
If you are satisfied with the advertising space and rental conditions, enter into an advertising space rental agreement. Most likely, it will need to be attached to the application for advertising.
At your own home
If you, like in a classic Italian commune, have opened a coffee shop on the first floor of your house, hang an advertisement on the second floor, it’s free. But you still need to collect technical specifications, obtain permission from the municipality and pay a fee.
On commercial real estate
If the coffee shop is located in a business center or commercial building, negotiate with the property owner or landlord for the right to advertise. If a building has several owners who are not united in a company, permission to place advertising is given by all owners.
The rental agreement for an advertising structure is concluded for a period of 5 to 10 years, depending on local legislation. The right to place advertising is confirmed by the lease agreement advertising space. Therefore, at the initial stages, it is profitable for small coffee shops that are not confident in their abilities to rent from tenants, i.e. become subtenants. When subletting advertising space, you agree with the landlord for the required period, he acts on behalf of all owners.
On a residential building
It is important to attend in person and observe the meeting. Put three topics on the agenda:
- Is it possible to place an advertisement on the roof or wall of a building, for how long and in what format.
- Who will enter into an agreement with the advertiser on behalf of the residents. As a rule, this is the chairman.
- Under what conditions are residents willing to advertise? If you pay for advertising to residents, determine where and how you pay, who accepts payment, who signs bills and acts.
Conditions of placement include discounts on coffee, provision of loyalty cards, obligations to renovate the premises for a coffee shop or poison rats in the basement. How do you agree?
To place advertisements, obtain the consent of at least 2/3 of the owners.
After each meeting, the owners sign the minutes. This is an official document that records the agenda, quorum, and who voted for what. Only signatures will help you in case of litigation, so follow the protocol and make a copy.
If you are a subtenant in a residential apartment building, where there is a coffee shop on the ground floor, ask the landlord about outdoor advertising. Most likely, he already held a meeting when he rented the premises and received permission to advertise. In this case, you just need to agree with the landlord.
On city real estate
City real estate, otherwise known as municipal property, are buildings that are maintained with budget money. These are schools, gardens, hospitals, recreation centers, libraries, administration buildings. There is no list of such property in the Civil Code, but you won’t get confused: outdoor advertising on municipal buildings is monitored.
The placement of outdoor advertising on municipal buildings goes through an auction or competition and is subject to local legislation. If you want to rent municipal advertising space, read the auction procedure and participation rules on the official website of your city.
For a starting coffee shop, collect complete package paperwork and funds for an auction can be an overwhelming task. But we also do not recommend placing outdoor advertising on city property without authorization: this is the first thing that local authorities control regarding outdoor advertising.
The municipality rents out some of the buildings and advertising space. For example, the first floors of the House of Culture were given over to a contractor. Then the coffee shop in this cultural center becomes a subtenant and does not participate in the auction, because The landlord has already won it. You need to agree on advertising with him. Check his advertising rights.
On several buildings
If the banner hangs on two buildings according to plan, negotiate with the two owners of advertising space. As many advertising space owners participate in advertising placement, so many contracts exist.
Advertising structures belong to the city, advertising agencies that rent from the city, individuals and companies. The logic is simple: find the owner or tenant of the advertising space, check his rights to the desired advertising stand, and conclude an agreement.
It is as convenient to be placed on objects intended for advertising as in shopping centers: this is a business for owners, technical requirements are described, contract templates have been worked out, the features of installation and dismantling are known.
If the coffee shop owner from the beginning of the article had chosen a city billboard instead of a fence, there would have been no problem. Or it would be a problem not for the owner of the coffee shop, but for the owner of the advertising space.
On the asphalt
Since 2013, it is forbidden to put inscriptions on asphalt and other road surfaces. Writing inscriptions and graffiti on roads is considered an administrative offense. For cities and regions of Russia, the size of the fine is determined by local authorities, read the “Code on administrative offenses» of your city.
In Moscow, the fine is from 3 to 5 thousand rubles for individuals and individual entrepreneurs, from 50 to 150 thousand rubles for LLCs.
In practice, if an entrepreneur is not caught in the act with a can of spray paint, he will not be punished. Therefore, many people paint advertisements on the asphalt, taking two precautions: stay away from cameras and grandmothers’ windows, and do not use the logo or name of the coffee shop. Instead, they draw, for example, a path of coffee cups or beans from the flow of people to the coffee shop. In this case, it is difficult for officials to demand an explanation from a specific coffee shop.
There are companies on the Internet that offer services for applying advertising graffiti to asphalt. Use their services carefully, they break the law, rarely enter into contracts, and in case of problems with the contractor, the court will not help you.
If the owner of a coffee shop draws on the asphalt himself, he will receive two fines: for illegal advertising and for damage to property, plus will pay for its repair.
On the monument
You can hang advertisements on protected architectural monuments if you operate a coffee shop inside the monument. For example, you rent space for a cafe in a local theater. The theater lives in a building from the early 19th century, the building is protected by the state. The theater benefits from your coffee shop, you pay rent, people come to you during intermission. In this case, the management will tell you what style to advertise in, where to hang it and with whom to negotiate.
In other cases it is not possible. You especially cannot do this without permission, because you will be fined for hanging advertisements without permission and for damaging monuments of national importance.
The maximum fine for legal entities for damage to particularly valuable cultural heritage objects is 60 million rubles.
If you see a “Government Protected” sign on a house, do not put an advertisement on it without permission, you will pay more fines than new visitors will pay you for coffee.
3. Order a layout
If you order advertising from a design studio, then meeting the technical requirements from the owner of the advertising space is its task. As a result, you should have both a specification and an advertising layout that matches the specification. Just in case, do not forget to compare the requirements from the owner of the advertising space and what the contractor did.
The Advertising Law does not regulate the technical specifications of outdoor advertising. But it is necessary to prepare a specification, otherwise the application for advertising will not be approved.
To be on the safe side, ask colleagues from other coffee shops what they put into advertising, or the municipality what they want to see as technical descriptions.
4. Think over your advertising message
Requirements for advertising content are regulated by. Here's a short one:
- don’t play on the contrasts between your cool coffee and your competitors’ drinks. A sad guy with a McCafé glass and a cheerful guy with your glass on the same banner - this is prohibited as unfair competition;
- avoid resembling advertising with road signs, this is dangerous for traffic, this is prohibited. Please do not confuse the coffee shop logo in the form of a road sign with the “Cafe” road sign - these are installed by Rosavtodor and its branches, they are allowed;
- be careful with the play on words and pictures. Vigilant citizens will notice anything in an advertising poster - for example, a call to drink American-style coffee, not native chicory, and will write a complaint against you to the prosecutor's office. Therefore, if you want to play on the opposition between “Americano” and “Rusiano”, hire a lawyer;
- and no erotica with coffee pots and glasses in advertising, unless you want to get an age category for it.
The key to the success of an advertising message: honest advertising, compliance with the Constitution and industry laws. Don't deceive your visitors or offend your neighbors. Otherwise, the FAS will come to you with fines for forgery of information and competitors with the courts because of the damaged reputation.
5. Apply for permits
Collect in one package of documents:
- statement,
- receipt for state duty,
- technical specifications for the advertising structure from the landlord or written by you,
- advertising layout without violating the Advertising Law,
- agreement with the owner of the advertising space
- and whatever your municipality wants to see.
And submit for approval.
5. Order and install
With the signed permission, go to the advertising agency that will do the advertising. It manufactures and installs it on an advertising space. Be sure to ensure that outdoor advertising is placed securely: if a billboard falls, it could injure a passerby. Monitoring the quality of installation is the job of an advertising agency, but if advertising falls, residents will think about the coffee shop and not the agency. Therefore, it is better to check again.
Your task at this stage is to make sure that the final advertisement is the same as on the layout. Otherwise, you may fall under sanctions from inspection authorities, which will force you to redo or dismantle the advertisement due to differences between the agreed upon layout in the application and the finished advertisement in the city.
6. Remove advertising
The main thing is on time and safely. Safety depends on the structure where the advertisement was hung. For example, if the advertisement was hanging on a billboard, you do not need to climb it without insurance. As a rule, the same company that hung it dismantles it; they know how to do it right. Or you can hire freelance workers.
Keep all contracts, permits from the municipality, technical specifications while the advertisement is hanging and for a year after dismantling.
What happens if you put up an advertisement without permission?
Many cafe owners are afraid of legal outdoor advertising even on paper. They do things differently: they pay inspectors every month, they don’t place outdoor advertising, they make do with signs. How to place advertisements is the choice of the entrepreneur. This section is about what will happen if you choose illegal advertising.
Outdoor advertising is regularly checked by the Federal Antimonopoly Service and the Administrative and Technical Inspectorate. The main ones are the FAS, they have the right to review the issued permit and cancel it. And vigilant residents write complaints to housing and communal services, the prefecture and the police. In that case it comes unscheduled inspection from FAS and ATI.
For illegal outdoor advertising, a businessman receives fines and orders to dismantle them. If you also violated the Advertising Law, you may receive lawsuits from dissatisfied consumers for inconsistency between advertising and product, or from competitors for unfair competition.
Outdoors without permission or in violation of technical requirements:
+ compensation for health or property if advertising falls
Outdoors without permission and with false information:
From 3,000 to 5,000₽ if you are an individual entrepreneur
From 500,000 ₽ to 1 million ₽ if you are an LLC
+dismantling and repair of damaged buildings
+ compensation to consumers for low-quality coffee based on the number of people who applied by court decision
Outdoor advertising without permission and exposing competitors' products:
From 3,000 to 5,000₽ if you are an individual entrepreneur
From 500,000 ₽ to 1 million ₽ if you are an LLC
+dismantling and repair of damaged buildings
+ compensation to competitors by court decision
+ legal costs
FAS and ATI employees record errors and issue instructions that you must comply with or challenge in court. You can comply with the inspection requirement and remove the advertisement immediately. The obligation to remove incorrect advertising occurs only by order of the court. You are given a month to dismantle it; if you do not do this, the court will oblige the landlord.
In practice, housing and communal services employees or administration representatives often forcibly dismantle outdoor advertising. If you received permission and hung the advertisement legally, you can challenge the actions of the authorities in arbitration court within three months.
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Legal regulation placement of advertising on construction site fences and construction nets is carried out under Art. 19 of the Law on Advertising. The key concept is an advertising structure (clause 1 of Article 19), which is understood as a technical means of stable territorial placement, for example, a billboard, a stand, as well as a construction mesh or banner. In this case, temporary advertising structures are distinguished - their period of placement is determined by the functional purpose and installation location and is no more than 12 months (clause 5.4 of this article). For example, construction nets, fencing of construction sites, places of trade.
Obviously, a construction site fencing or construction net in itself is not an advertising structure. Thus, in order to ensure safe working conditions, reduce the risk of health problems for workers, as well as the population, SNiP 12-03-2001 “Labor safety in construction. Part 1. General requirements» the obligation of all persons involved in the organization and production is provided construction work, comply with the requirements provided for by these rules, namely:
- before the start of construction, install fencing of work areas in populated areas or on the territory of the organization (the height of the construction site fencing must be at least 1.6 m, and if the fencing is adjacent to places of mass passage of people, then the height increases to 2 m and the fencing is equipped with a canopy);
- cover the façade of the scaffolding with a protective net with a mesh size of no more than 5 x 5 mm, if there is a mass passage of people in the immediate vicinity of the scaffolding (clause 7.4.16 of SNiP 12-03-2001).
Construction site fencing primarily performs a protective function - to prevent unauthorized persons from accessing areas with dangerous and harmful production factors. Currently, the security function of fencing is no less relevant - ensuring the protection of material assets of construction. Fencing is typically a builder's primary asset.
Construction mesh is used to cover scaffolding from precipitation and to prevent debris and tools from falling from scaffolding working areas. It can also be used repeatedly (thanks to the strength of the threads and special impregnation).
Obviously, both the fence and the mesh acquire the status of an advertising structure if outdoor advertising is planned to be placed on them. Typically, shields, posters, and banners with advertising information are attached to the fence. allows to apply on some meshes advertising image, but no less popular is attaching banners to them.
The most important “inconvenience” associated with advertising placement is the need to go through all the approval procedures provided for by the Advertising Law and by-laws. Naturally, the question arises: are there situations when approvals are not needed?
Example 1.
The real estate agency attached to the fence of a construction site owned by construction organization, poster with advertising information. Does the agency need permission to advertise?
Yes, it is required. The fencing of a construction site is considered as an advertising structure, the installation of which is possible only if the conditions specified in Art. 19 of the Law on Advertising.
This conclusion is confirmed by the Resolution of the Federal Antimonopoly Service of the Moscow Region dated November 29, 2006 No. KA-A40/11494-06 (legal relations arose during the period of validity of the Federal Law dated July 18, 1995 No. 108-FZ “On Advertising”). In a case considered by the court, the territorial body of state administrative and technical supervision held the agency accountable for lack of permission to place advertising. The organization tried to prove that the poster is not a technical means of stable placement (attached to a construction fence that is not real estate), and therefore its placement does not require permission. However, the judges, guided by paragraph 1 of Art. 14 of the said law, indicated that posters are directly named among the technical means of stable territorial placement, the use of which is possible only with permission.
Example 2.
The developer installed a fencing for the construction site and placed two panels on it:
- the first one contains information about the sale of apartments in a residential complex under construction, contact numbers (the developer himself handles the sales);
- the second shows the start and end dates of construction, the name of the organization leading the construction, as well as an image of the future residential complex.
Should the developer obtain permits?
In order to answer the question posed, you need to remember the definition of advertising.
Advertising - information disseminated in any way, in any form and using any means, addressed to an indefinite circle of people and aimed at attracting attention to the object of advertising, creating or maintaining interest in it and promoting it on the market (Clause 1, Article 3 of the Law on Advertising).
The information posted on the first billboard relates to advertising of financial services (clause 6, 10 of Article 28 of the Advertising Law) and, as we have already found out, is outdoor advertising, therefore, permission is necessary (in this case it does not matter that the advertising information placed on the advertising object itself by its owner). As an exception to this rule, in paragraph 23 of Art. 19 of the Law on Advertising names shop windows, kiosks, trays, mobile sales points, and street umbrellas. Also, advertising does not include signs (clause 5, clause 2, article 2) and signs on vehicles indicating their ownership by any persons (clause 4, article 20).
As for the second billboard, it cannot be unambiguously classified as outdoor advertising. It carries an informational load rather than attracting the attention of an indefinite circle of people to the object of advertising (the complex under construction). Moreover, in many regions, informing the population by placing a sign on the construction site fence with a graphic image of the facility under construction, as well as information about:
- its name, brief description;
- timing of the start and end of construction;
- organizations conducting construction (name, location) and those responsible for the work officials(positions, names, telephone numbers) is mandatory.
Thus, in our opinion, if in force on the territory of a constituent entity of the Russian Federation or municipality The regulatory act stipulates the obligation to install such an information board; we believe that it is not outdoor advertising, and, therefore, the developer does not need permission.
Legal restrictions
When recruiting cash participants in shared construction need to remember clauses 7 - 9 of Art. 28 of the Law on Advertising, in particular, on the ban on the distribution of advertising before obtaining a building permit. This violation is often committed by representatives of the construction business. Responsibility for it is provided for in Art. 14.3 of the Code of Administrative Offenses of the Russian Federation in the form of a fine for legal entities from 40,000 to 500,000 rubles.
It should be taken into account that the subject of the offense is the advertiser, who does not necessarily have to be the developer. Thus, according to the Federal Antimonopoly Service for the Novosibirsk Region, in 2006, a real estate agency, which is an advertiser and distributor of advertising, was fined under Art. 14.3 Code of Administrative Offenses of the Russian Federation.
On the fence of the construction site, the organization placed a billboard with the following content: “Real estate agency. Apartments and offices in this building. Telephone,” while the developer had not received a construction permit, which the agency was aware of. In turn, the agency, on behalf of the developer, undertook to find persons interested in acquiring the right to claim residential or non-residential premises that are part of the construction project, with the aim of concluding investment agreements or agreements for participation in shared construction with the developer. The courts of first and appellate instances confirmed the legality of the officials' actions.
Let's take a closer look at them.
Agreement
The parties to the contract for the installation and operation of an advertising structure are its owner and the owner of the real estate to which it is attached. The owner means the owner of the advertising structure or another person who has a proprietary right to the advertising structure or the right to own and use it on the basis of an agreement with the owner. For the case under consideration, the developer acts as the owner of the fence and construction mesh. If he doesn't rent out their surface advertising agency or another organization, then he will remain the owner of the advertising structure. The owner of an advertising structure is recognized as an advertising distributor (Clause 1, Article 19 of the Advertising Law) - a person who distributes advertising in any way, in any form and using any means.
The other party to the agreement is the owner of the land plot, building or other real estate to which the advertising structure is attached, or a person authorized by the owner of such property, including the tenant. The need to conclude an agreement is due to the fact that one of the features of an advertising structure is stable placement, that is, it is always mounted and located on external walls, roofs and other structural elements of buildings, structures, structures or outside them. Therefore, the installation of an advertising structure always involves the use of real estate. In our case, the construction site fencing is placed on the land plot, and the construction grid is located on the external walls of the building. Therefore, the owner of the advertising structure - temporary fencing will need an agreement if the land on which the object is being built does not belong to him by right of ownership, and in relation to the construction grid - if work on the facade is carried out under a contract.
Example 3.
The billboard is placed on the fence of a construction site. The construction is carried out by the developer, whose municipal land plot is leased.
In general, the developer, as the owner of the fence, must enter into an agreement for the installation and operation of the advertising structure with the authority local government. However, if in the land lease agreement the owner gives the developer the right to place advertising or transfers to him the right to enter into an agreement for the installation and operation of an advertising structure with third parties, then an agreement between the developer and the land owner is not needed.
The agreement is concluded in accordance with the Advertising Law and civil law. Clause 5 of Art. 19 of the Law on Advertising specifies its duration: the contract for the installation and operation of an advertising structure is concluded for a period of five years, with the exception of the contract for the installation and operation of a temporary advertising structure, which can be concluded for a period of no more than twelve months. At the end of this period, the obligations of the parties under the agreement terminate.
For your information: From July 1, 2008, the provisions of paragraphs 5.1 - 5.7 of Art. 19 on the mandatory holding of tenders for the purpose of concluding an agreement if the advertising structure will be installed on a land plot, building or other real estate owned by the state or municipality.
Under the agreement for the installation and operation of an advertising structure, its owner has the right to unhindered access to real estate and use it for purposes related to the exercise of the rights of the owner of the advertising structure (its operation, maintenance and dismantling) (clause 8 of article 19 of the Law on Advertising).
Some municipalities, instead of an agreement for the installation and operation of an advertising structure, propose to enter into a lease agreement for municipal property for the purpose of installing and operating an advertising structure. The subject of such an agreement may be the property of the treasury of the municipality, including leased property. In essence, this does not contradict the law, since a lease agreement can also transfer both the rights to own and use property, and only the right to use. At the same time, the lease agreement is always paid, and for the agreement named in Art. 19 of the Law on Advertising, such a condition is optional.
Permission
Unauthorized (that is, without permission) installation of an advertising structure is not permitted. Otherwise, it is subject to dismantling based on instructions from the local government. According to paragraph 11 of Art. 19 of the Law on Advertising, in order to obtain permission, the owner of real estate (the person authorized by him) or the owner of the advertising structure must apply to the local government body with an application, to which are attached:
- information about the applicant (information about state registration organizations);
- if the applicant is not the owner of the real estate, then written confirmation of the owner’s consent to attach an advertising structure to the property.
The specific procedure for obtaining permission to install an advertising structure is regulated locally. However general rules prescribed at the federal level. Thus, the developer will not be required to provide documents and information not related to the territorial location, appearance and technical parameters of the advertising design. For the preparation and issuance of a permit, only a state fee can be charged (Clause 13, Article 19 of the Law on Advertising). The period for issuing a permit is 2 months from the date of admission of all necessary documents. The list of grounds for refusal to issue a permit is limited in paragraph 15 of Art. 19 of the Law on Advertising.
The permit is issued by the local government authority municipal district or a local government body of a city district for each advertising structure. The permit specifies:
- owner of the advertising structure;
- owner of the land plot, building or other real estate to which the advertising structure is attached;
- type of advertising structure, area of its information field;
- place of installation of the advertising structure;
- validity period of the permit, the authority that issued the permit, number and date of issue;
- other information.
The validity period of the permit corresponds to the validity period of the contract for the installation and operation of the advertising structure. The permit may be revoked and declared invalid. More information about this can be found in paragraphs 18 - 21 of Art. 19 of the Law on Advertising.
What about in Moscow?
In order for readers to have an idea of the procedure for approving the placement of advertising at a construction site, we will briefly consider the Rules in force in Moscow. The authority to issue permits and conclude an agreement (when placing advertising on real estate owned by the city of Moscow) is vested in the Advertising, Information and Design Committee of the city of Moscow. We are interested in clause 2.2.10 of the Rules, dedicated to temporary outdoor advertising objects.
Advertising on the fence. It is recommended to place separate panels, soft decoration or continuous tape on the fence. If an advertising board is attached to the fence, then its height should not exceed the dimensions of the load-bearing elements of the fence by more than ½ of their height. If an outdoor advertising object with a height of more than 10 m is installed on the fence of a construction site, the fence must be included in the construction organization project. Advertising is possible only within the validity period of the construction and installation work order.
Construction nets. Installation and operation of outdoor advertising on building nets is carried out during construction or restoration work on the facade of a building, on scaffolding, if there is a warrant for repair and restoration work and for the duration of the validity period. Unlike advertising on a fence, when placing advertising on a grid, it is specifically required to coordinate design projects with the Moscow Committee for Architecture and the Moscow Heritage Committee (if the grid is placed on a cultural heritage site). In the historical center of the city, only an image of the facade of the building being reconstructed can be placed on the construction grid (up to 30% of the surface can be used for commercial advertising).
All outdoor advertising objects are subject to technical expertise, except for advertising on the fence, provided that the shield does not protrude beyond the dimensions of the fence (clause 7.1.4 of the Rules).
Only the application and documents necessary to obtain all approvals can be submitted to the Advertising Committee. Then he will independently work on coordinating the placement of advertising. If the applicant is interested in saving time, then he has the right to obtain approvals on his own and submit to the committee a package of documents necessary to obtain permission. So, to obtain permission (and an agreement) to place advertising on construction mesh and fencing, you will need:
- application with attachment technical passport advertising space;
- receipt of payment of state duty;
- a document confirming ownership of the structure;
- a notarized copy (or the original and a copy) of the certificate of ownership of a building, structure, other object or agreement with the owner or with the person possessing real rights on property;
- a copy of the order for construction work, certified by the applicant;
- photograph of the location of the object;
- technical conclusion on the compliance of the location of the facility with the Rules and the territorial planning scheme or master plan;
- technical conclusion on the compliance of the proposed installation of an outdoor advertising object with the external architectural appearance of the existing city development;
- conclusion on technical expertise project documentation and electrical installation of the facility structure with design documentation drawn up in the prescribed manner.
Single tax on imputed income
Distribution and (or) placement of outdoor advertising is entrepreneurial activity subject to transfer to payment of UTII, subject to the adoption of the corresponding regulatory act at the local level (clause 10, clause 2, article 346.26 of the Tax Code of the Russian Federation). Distribution and (or) placement of outdoor advertising - activities of organizations or individual entrepreneurs on communicating to consumers advertising information by providing and (or) using outdoor advertising media (boards, stands, posters, electronic displays and other stationary technical means), intended for an indefinite number of people and designed for visual perception (Article 346.27 of the Tax Code of the Russian Federation)
The physical indicator of such activity is the area of the information field (the area of the information image) in square meters. m, the basic yield is 3,000 rubles.
In what cases will the developer - owner of the fence and construction mesh be obliged to pay UTII? Firstly, activities related to the distribution and (or) placement of advertising are subject to UTII taxation. Activities for leasing an information field or advertising structure are taxed under the traditional or simplified system (letters of the Ministry of Finance of the Russian Federation dated 12/08/200 6 No. 03-11-04/3/533, dated 10/05/200 6 No. 03-11-04/3 /440, Federal Tax Service for Moscow dated 02/14/200 7 No. 18-11/3/13710). Renting out an advertising structure to an agency is a convenient way to make money, avoiding the approval procedure and maintaining separate records. With the same tax consequences the information field can be provided for free use to a real estate agency advertising a property under construction. However, if there is no agreement between organizations, then there is a risk that the owner of the advertising structure will be recognized as a UTII payer (Letter of the Ministry of Finance of the Russian Federation dated 01.02.200 6 No. 03-11-04/3/54).
Please note: The person who has been issued a permit to install an advertising structure is obliged to notify the local government body that issued the permit about its rental and all other facts that third parties have rights in relation to the advertising structure (Clause 9.3 Article 19 of the Law about advertising).
Secondly, if a developer places social advertising on his advertising structure, he is also not obliged to pay UTII, since this activity cannot be recognized as entrepreneurial. If social advertising“appears” on a commercial advertising structure on certain days (for example, new year holidays, March 8, May 9), this is the basis for adjusting the K2 coefficient (letters of the Ministry of Finance of the Russian Federation dated 10/09/200 7 No. 03-11-04/3/395, dated 06/19/200 7 No. 03-11-04/3/222).
In our opinion, if the facade of the building being reconstructed is depicted on the construction grid on 70% of the surface, and advertising information occupies only 30% of the grid area, only 30% of the area of the entire information field should be used as a physical indicator.
Thirdly, the developer often advertises the object under construction or his activities on his own advertising structures. In this case, there is also no reason to regard this activity as entrepreneurial and to pay UTII (Letter of the Ministry of Finance of the Russian Federation dated 04/13/200 6 No. 03-11-04/3/198). Only those organizations that receive income from the provision of services for the provision and (or) use of stationary technical means belonging to them (rented or used by them on other legal grounds) for posting (distributing) advertising information about other individuals and legal entities, their activities, goods, works, services, ideas and endeavors (Letter of the Federal Tax Service of the Russian Federation for Moscow dated 02/14/200 7 No. 18-11/3/13710).
If the developer enters into a third parties agreements on the placement of advertising on your own advertising structures and this activity is “imputed” according to local legislation, you must remember that you should register with the tax authority as a UTII payer at the location of the organization. This is stated in the Letter of the Ministry of Finance of the Russian Federation dated October 1, 200 7 No. 03-11-02/249 (sent by the Letter of the Federal Tax Service of the Russian Federation dated October 19, 200 7 No. SK-6/09/798@).
Expenses
In tax accounting, expenses for outdoor advertising, including the production of billboards, are not standardized, that is, the full amount is taken into account when calculating the tax base (clause 4 of Article 264 of the Tax Code of the Russian Federation). The main thing is that they meet the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, that is, they were justified, documented and carried out to carry out activities aimed at generating income (deriving income from rental, when used for own advertising - stimulating interest in the object of advertising).
The costs of outdoor advertising in this case will be the costs of manufacturing billboard, banners, services for applying an advertising image to a construction mesh, as well as the costs of obtaining permitting documentation(development of design documentation, its examination, obtaining a passport for an advertising space, approvals in the relevant administration committees), payments under the contract for the installation and operation of an advertising structure, etc.
If advertising stands, billboards, etc. are depreciable property (cost more than 20,000 rubles, useful life exceeds 12 months), then the organization includes depreciation charges as advertising expenses. If the property is not depreciable, then the costs are recognized at a time on the basis of clause 4 of Art. 264 of the Tax Code of the Russian Federation as part of other expenses. Such recommendations are given in Letter of the Ministry of Finance of the Russian Federation dated November 13, 2007 No. 03-03-06/2/213.
Payment of state duty in the amount of 1,500 rubles. (Clause 80, Clause 1, Article 333.33 of the Tax Code of the Russian Federation) for obtaining permission to install an advertising structure is recognized as another expense. In Article 264 of the Tax Code of the Russian Federation there are two grounds for its accounting - clause 4 (expenses for outdoor advertising) and clauses. 1 clause 1 (amounts of fees).
For information: as the Ministry of Finance explained in Letter No. 03-05-06-03/31 dated 06/06/2007, it is not necessary to pay a state fee for approval of each change of advertising image on operating advertising structures.
The cost of construction mesh and construction site fencing are not advertising expenses, since their “advertising” purpose is secondary. Initially, these are means to ensure the safety of construction work.
In accounting, costs for outdoor advertising are recognized as expenses for ordinary activities (clause 5 of PBU 10/99 “Expenses of the organization”).
Federal law dated March 13, 2006 No. 38-FZ “On Advertising”.
Approved by Resolution of the State Construction Committee of the Russian Federation dated July 23, 2001 No. 80.
Clause 6.2.2 SNIP 12-03-2001.
According to clause 2.4.1 of GOST 23407-78 “Inventory fencing for construction sites and areas for construction and installation work,” the service life of fencing elements is at least 10 years.
The law became invalid on July 1, 2006.
See, for example, clause 3.4.8 of the Rules for the improvement and provision of sanitary conditions of the territory of the Rybinsk Municipal District, approved. By decision of the Rybinsk Council of Deputies dated August 26, 2004 No. 31, Art. 3.1 of the Law of the Saratov Region dated 01.08.2005 No. 73-ZSO “On the regulation of urban planning activities in the Saratov Region”, paragraphs. “c” clause 2.1.10 Methodological recommendations on the arrangement and maintenance of construction sites in the city Nizhny Novgorod And Nizhny Novgorod region", approved. By order of the Ministry of Construction of the Nizhny Novgorod Region dated November 16, 2006 No. 83/1.
Resolution of the Federal Antimonopoly Service ZSO dated 06/07/2007 No. F04-3687/2007(35042-A46-23).
See, for example, the Regulations on the conclusion of lease agreements for the installation and operation of advertising structures, approved. Resolution of the Head of Administration of the Tikhvin urban settlement dated 06.06.2007 No. 02-353-a.
Rules for the installation and operation of outdoor advertising and information objects in the city of Moscow, approved. Decree of the Moscow Government dated November 21, 2006 No. 908-PP.
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