Online Advertising Tax: Key Changes to the Federal Law "On Advertising"

Contents:

• Who should pay the new advertising fee: all participants in the chain or just one
• What is the fee and how to calculate it
• How and when to pay deductions from online advertising
• Who will control and what fines are provided
• How will changes in the law affect the online advertising market
• What should market participants do right now

Who should pay the new advertising fee: all participants in the chain or just one

According to Articles 1, 5 and 10 of the article According to Article 18.2 of Federal Law No. 38-FZ "On Advertising," the following categories of taxpayers are required to pay new deductions from advertising revenue. Clarifying these rules is important for compliance with the law and the proper accounting of financial obligations. Please be aware of changes that may impact your advertising activities and tax obligations.

• Advertising distributors — for example, bloggers, media outlets, website owners, channel owners, and public page owners who place advertising.
• Advertising system operators — for example, Yandex Direct and VK Advertising.
• Intermediaries — for example, advertising and marketing agencies, freelancers who distribute advertising on behalf of clients or at their direction.
• Russian advertisers who place advertising aimed at attracting consumers from Russia through a foreign company, foreign citizens, or stateless persons.

The criteria for classifying advertising, as well as determining what is considered advertising, are established by the Government of the Russian Federation. This is important for compliance with advertising legislation and consumer protection. Understanding these criteria allows us to distinguish between advertising materials and other information, which contributes to a more effective perception of advertising messages and compliance with advertising regulations.

There are exceptions specified in Part 12 of the article. For example, websites owned by television and radio broadcasters, news agencies, and large federal publications are exempt from paying taxes on advertising revenue. Furthermore, advertising placed through foreign advertising platforms such as Google Ads, YouTube, TikTok, and others that do not display advertising in Russia are also exempt from taxation.

Currently, many are wondering: if the advertising chain involves advertising distributors and intermediaries, should they all pay the fee, or is this obligation borne by just one? We contacted a lawyer for clarification and received her response.

Senior lawyer for information technology and intellectual property at RTM Group.

A draft resolution has been developed that defines the specifics of calculating and payment of mandatory deductions. It provides for various payment options.

• If the deductions are paid by the advertising distributor, the operator of the advertising system, or the intermediary who has entered into an agreement with the advertiser, other participants in the chain will not pay them. In other words, one of them pays.
• If the deductions are paid by the agency—only from its remuneration as an agent—then all other participants in the chain who have entered into an agreement with it will also be required to pay the fee on their income (Roskomnadzor will obtain information about them from the Unified Information System (ERIR)).

In the second option, the agency will have the opportunity to make all mandatory deductions in full for all participants in the chain. At the same time, other payers may be exempt from this obligation. However, at the moment, it is unclear how this scheme will function in practice, since the advertising fee is calculated not by the participants in the chain, but by Roskomnadzor. Further clarification on this issue is expected to be provided in the future.

When placing advertising through a foreign advertising distributor, the Russian advertiser is obliged to independently withhold and pay tax deductions. In addition, he must notify the foreign counterparty of the fulfillment of these obligations. This is an important condition for compliance with the law and the correct execution of financial transactions.

What is the amount of the fee and how to calculate it

The fee is 3% of the calculation base for mandatory deductions. The calculation base is defined as the income received per quarter from the sale of online advertising distribution services to consumers located in Russia. This fee applies to companies engaged in online advertising and providing services focused on the Russian market. It's important to remember that correctly calculating the tax base and corresponding deductions will help avoid fines and hassle with tax authorities.

Taxable income includes amounts received for advertising distribution and placement services, as well as revenue from advertising campaigns. For example, if a blogger earns 1 million rubles from advertising during a quarter, they are required to pay a tax of 30,000 rubles. If a target marketer manages an advertising campaign for 50,000 rubles per month, 1,500 rubles will be deducted from this amount for tax purposes. Correctly understanding and accounting for these incomes is important for tax compliance and effective financial planning.

Karina Margaryan shares her views on the specifics of calculating deductions. In today's environment, it is important to consider various aspects that affect the accuracy of calculations. Particular attention should be paid to current legislative requirements and changes in tax policy. Correctly calculating deductions helps avoid fines and misunderstandings with tax authorities. It is also important to keep track of reporting deadlines to avoid delays. Optimization of the process of calculating deductions can significantly improve the financial performance of the company and contribute to its stable development.

Senior lawyer in the field of information technology and intellectual property of RTM Group.

Deductions are required to be paid Advertising distributors, advertising system operators, as well as intermediaries and agents who have entered into the relevant agreements. These payments are an important part of the advertising ecosystem, ensuring the legality and transparency in the advertising sector. Payment of royalties helps maintain a competitive environment and compliance with current legislation.

• agreement with the advertiser;
• agreement with the agent who has entered into an agreement with the advertiser.

Royals will be calculated taking into account the following factors:

• Revenue from online advertising distribution services received by advertising distributors, advertising system operators, and intermediaries in the performance of the agreement with the advertiser.

According to the terms of the service agreement, royalties are calculated from the total amount of the agreement. For example, if an advertiser pays an advertising distributor 20,000 rubles for advertising placement, a 3% fee will be calculated from this amount, which will amount to 600 rubles.

• Agents' income received during the execution of the agreement with the advertiser.

The advertiser paid the advertising agency 20,000 rubles for advertising placement under the agency agreement. The agent's remuneration is 5,000 rubles, which is their commission. A 3% fee will be calculated based on this amount, which will amount to 150 rubles. This is important to consider when planning the advertising budget and assessing the final costs of promotion.

According to the draft resolution, the calculation of deductions will take into account the accounting of income. This change is aimed at increasing the accuracy and transparency of calculations, which will allow for more effective financial management. Accounting for revenues in accordance with accounting standards will provide a clearer picture of organizations' financial status and improve control over their tax liabilities.

Advertising market participants are not required to calculate deductions themselves. In accordance with Part 6 of Article 18.2 of the Federal Law "On Advertising," deductions will be calculated by Roskomnadzor based on information received from advertising data operators (ADOs). This simplifies the process of interacting with advertising data and allows market participants to focus on their core business.

Reading is also an important part of your experience. Explore additional materials and resources to deepen your knowledge and broaden your horizons. Pay attention to related topics that may be useful for your understanding. Remember, quality content can significantly improve your knowledge and skills.

Advertising Labeling: Important Considerations for Marketers, Businesses, and Contractors

Advertising labeling is becoming increasingly important in today's environment. It is necessary to improve the transparency of advertising materials and ensure compliance with the law. Marketers and businesses must understand the basic principles of labeling to avoid potential fines and consumer misunderstandings.

For marketers, it is important to know that advertising labeling helps establish brand trust. Clearly indicating the advertising nature of content allows users to navigate information more easily and makes interactions with the brand more transparent. This, in turn, can increase customer loyalty.

Businesses should consider that advertising labeling not only protects them from legal consequences but also helps improve their image. Consumers are increasingly paying attention to the honesty and openness of brands. Proper labeling can become a competitive advantage, distinguishing a company from others.

It is important for contractors and agencies to monitor current changes in legislation related to advertising labeling in order to provide their clients with high-quality and compliant services. This includes knowledge of the rules regarding the format and content of advertising, as well as mandatory guidelines.

In conclusion, advertising labeling is an essential element of a successful marketing strategy. Understanding its importance and adhering to the rules will allow businesses and their partners to operate effectively in the market, strengthening consumer trust and complying with legal regulations.

How and when to pay online advertising fees

Interaction between fee payers and the regulator, similar to the online advertising labeling process, will be carried out through the personal account of the Unified Register of Information Systems (ERIR). This was reported by Karina Margaryan, Senior IT and IP Lawyer at RTM Group. This approach will ensure convenience and transparency in the interaction process, allowing payers to easily track their obligations and receive up-to-date information from the regulator.

Contributions must be made quarterly. Currently, the exact deadlines are not defined in the legislation. However, according to the draft resolution, the mechanism will function as follows:

• Roskomnadzor calculates the amount of contributions no later than the 15th day of the second month of the quarter following the payment period.
• The payer of contributions checks the calculation of the amount in their personal account and confirms it within 10 calendar days from the date of formation. If the payer does not agree with the calculation, they can clarify the advertising information.
• Roskomnadzor, within 5 calendar days from the date of submission of the revised information, recalculates the amount of contributions and sends it to the payer.
• The payer confirms the calculation. After this, the signed calculation is assigned a unique accrual identifier. If the payer fails to confirm the calculation within the specified timeframe and fails to provide updated information, the initial calculation of the deduction amount will be considered confirmed.
• The payer of deductions transfers the calculated amounts no later than the 5th day of the third month of the quarter following the payment period. Thus, deductions for the second quarter must be paid no later than September 5th.

According to the draft resolution, overpaid amounts are subject to refund or can be offset against future payments. This innovation will allow individuals and organizations to manage their finances more effectively, avoiding unnecessary expenses.

Who will monitor and what fines are provided?

According to paragraph 7 of Article 18.2 of Federal Law No. 38-FZ "On Advertising," control over the payment of royalties, as well as their completeness and timeliness, will be carried out by Roskomnadzor.

Fines for violating advertising legislation are determined by Article 14.3 of the Code of Administrative Offenses of the Russian Federation. They may also be applicable in accordance with Article 18.2. The amount of these fines varies depending on the nature and severity of the violation.

• for individuals - from 2,000 to 2,500 rubles;
• for officials - from 4,000 to 20,000 rubles;
• for legal entities - from 100,000 to 500,000 rubles.

The mechanism for monitoring compliance with the new provisions has not yet been approved, but clarification on this issue can be found in Appendix No. 2 to the draft resolution. The lawyer commented on the situation, pointing out the importance of these clarifications for understanding and applying the new requirements.

Senior lawyer in the field of information technology and intellectual property at RTM Group. Her specialization includes legal aspects of IT and IP, as well as consulting on intellectual property protection. Her experience in this area allows her to provide high-quality legal services, protecting her clients' interests in the rapidly evolving digital world.

Roskomnadzor intends to monitor the completeness and timeliness of fee payments using an automated system. If an incomplete or missing payment is detected during the monitoring process, the following actions will be taken:

• Roskomnadzor will send the payer a notice requesting an explanation. The payer must provide a justification within seven business days.
• If no justification is provided or if it is insufficient, the payer will be sent a repeat notice demanding payment of the arrears.
• If payment is not made within 10 calendar days of receiving the repeat notice, Roskomnadzor will initiate legal proceedings to collect the arrears.

Roskomnadzor will monitor compliance with the law based on data provided by advertising data operators (ADOs). This creates a risk for market participants that do not transfer data to ADOs and do not label their advertising. Such companies may face a double fine: for violating advertising labeling laws and for failure to comply with regulations regarding deductions from online advertising revenue. Given the tightening of controls, it is important to promptly adapt your business processes to avoid financial penalties and comply with legal requirements.

How will changes in the law affect the online advertising market?

We conducted a survey among participants in the online advertising market to find out what changes they predict. Most experts are confident that the cost of online advertising will increase by at least the amount of the new fee, and taking into account other factors, possibly even more. They also expect the following changes:

• Advertisers will begin to cut budgets or reallocate them in favor of channels where they can save money.
• Agencies and platforms will review contracts and look for different ways to optimize.
• Life will become more difficult for small businesses and bloggers - some may move into the gray zone.

The speakers interviewed share their comments on the changes. Their opinions vary, but all emphasize the importance of these changes for further development. The improvements discussed here can impact various aspects, including productivity and process efficiency. It is important to take into account all the nuances to understand how these changes will affect the industry as a whole.

President of the Association for the Development of Digital Agencies ARDA, member of the Coordinating Council of the Communications Industry under the Public Chamber of the Russian Federation and speaker of the courses Skillbox is actively involved in the development of the country's digital sector. Its experience and expertise are helping shape the future of the communications industry, facilitating the implementation of innovative solutions and technologies. Participation in projects like Skillbox allows us to share relevant knowledge with new specialists, thereby promoting professional development and skills in digital marketing.

The new fee represents an additional burden on the market, both financially and organizationally. The volume of reporting and paperwork increases, requiring additional effort from all participants in the advertising chain. Currently, not all organizations are prepared for the new requirements, as, for example, personal accounts have not yet been adapted. However, there is confidence that the situation will improve soon, and market participants will be able to effectively address new challenges.

Regarding the amount of deductions, agencies working under agency agreements are required to pay 3% of the agency commission. Therefore, many market participants are seeking ways to optimize these deductions. One popular method is to revise existing agreements. Agencies separate advertising placement services from related advertising services, formalizing the latter in separate contracts. This approach minimizes the amount of royalties required, which can significantly reduce the financial burden on businesses.

The introduction of new requirements raises many questions, and at present, there are insufficient answers. However, the implementation process is ongoing, and over time, the mechanisms will become clearer. This innovation may have a positive impact on the market and the industry as a whole. However, for now, it creates a significant additional burden for all market participants.

The Director of Product for the Nativity Telegram advertising platform is responsible for strategic management and development of advertising solutions. He determines product strategy, analyzes user needs, and develops new features that improve the effectiveness of advertising campaigns on Telegram. Optimizing interactions with advertisers and creating a user-friendly interface are key tasks. The Product Director also monitors market trends and competitors to ensure the competitiveness of the Nativity platform.

The new fee represents an important element of the comprehensive fine-tuning of the Russian advertising market. It does not exist in isolation, but is part of significant changes in tax policy and regulation of the digital space. This fee is aimed at optimizing conditions for advertisers and improving market transparency, which in turn contributes to the development of the digital economy in Russia.

With the introduction of a complete ban on advertising on banned social networks, everything that cannot be adequately monitored by investigative authorities and is not subject to regulated fees is effectively disabled. This creates significant challenges for monitoring and managing content, which can negatively impact companies' marketing strategies and their online presence.

By analyzing the situation from above, key elements can be identified that make up the overall picture.

• 3% levy on online advertising;
• increase in corporate income tax from 20 to 25%;
• introduction of mandatory VAT of 5-7% for companies using the simplified tax system;
• new tax obligations for bloggers.

Taken together, these factors will lead to an increase in advertising costs in 2025 by at least 10% due to tax and fee obligations. It is clear that the financial burden will be redistributed, and, ultimately, the main burden will fall on advertisers. Advertising budgets may increase significantly, which will require companies to review their strategies and adapt to new market conditions.

Increasing advertising costs may negatively impact its effectiveness and lead to a reduction in the company's marketing budget if such expenses are not justified from an economic point of view.

The Director of Strategic Development at the digital agency INET Studio plays a key role in the formation and implementation of strategies aimed at business development and increasing competitiveness in the market. This position requires a deep understanding of digital technologies, marketing, and current industry trends. The Director of Strategic Development is responsible for analyzing the market situation, identifying new opportunities, and coordinating the team's work to ensure the achievement of the agency's strategic goals. It is important that this specialist have experience in the digital sphere and the ability to adapt to rapidly changing market conditions. As a result of the effective work of the Director of Strategic Development at INET Studio, the agency can successfully attract clients and increase its recognition.

International experience shows that such initiatives are usually aimed at two key goals: increasing the state budget and increasing market transparency. However, the impact of these measures on businesses may be mixed and require careful analysis.

The introduction of an advertising fee is a strategic step that underscores the government's growing focus on the digital economy. This decision is aimed at optimizing financial flows in online advertising and stimulating the development of digital technologies. Given the rapid growth of the internet, it is important to consider these new realities to ensure fair competition and transparency in the market. An advertising fee will not only increase budget revenues but also create conditions for more effective regulation and support for domestic players in the digital services sector.

The additional financial burden will affect all participants in the advertising chain. Small and medium-sized businesses are already experiencing increased promotion costs as a result of inflation and increased competition. Added to this is the new 3% fee, which will likely trigger higher prices for advertising agency services, blogger ad placements, and advertising services in general. In the short term, this could lead to two main scenarios. The first scenario is an increase in service prices, which could negatively impact the availability of advertising for small and medium-sized businesses. The second scenario is a possible reduction in advertising investment, which in turn could lead to a decrease in the effectiveness of advertising campaigns and a reduction in target audience reach. These changes highlight the need for a strategic approach to advertising and a review of budgets to ensure competitiveness. Advertising costs will increase by 3-5%, taking into account the impact of intermediary markups. This change is related to current economic conditions and may affect various market segments. It is important to consider that increased advertising costs may impact promotion strategies and company budgets. It is recommended to plan advertising campaigns in advance to effectively adapt to price changes and minimize potential losses. Advertising budgets will be reallocated in favor of channels not subject to tax levies. This includes native advertising on social media, barter agreements with influencers, affiliate programs, and direct integrations into content. However, the market will face certain challenges, especially in light of the advertising ban on Instagram.

Small players will be particularly vulnerable. For new bloggers who are just beginning to grow their audience and working with limited budgets, the 3% fee could be a significant obstacle. Some will be forced to raise prices to maintain profitability, which could lead to a loss of clients. Others may decide to operate in a gray area, making unofficial payments for transactions. This, in turn, will create additional risks for advertisers and negatively impact the market as a whole.

Large companies have the opportunity to strengthen their market position thanks to significant financial resources. Their reserves allow them to effectively optimize taxes using internal resources. Moreover, such companies can offer clients comprehensive "service packages" that include coverage of various fees. This significantly increases the attractiveness of their offers compared to smaller players in the market, which allows them to attract more customers and increase their market share.

Managing partner of the investment boutique AD2X, specializing in advertising technologies.

No major changes are expected in the advertising market in the near future. As often happens in such situations, advertising agencies and platforms may attempt to shift the financial burden onto clients, which in turn may lead to a slight increase in advertising costs. However, this is unlikely to lead to a significant reduction in advertising budgets, especially among large market players. Large advertisers tend to maintain their budgets, which allows us to expect a certain stability in the industry.

Market participants will seek to redistribute costs that cannot be passed on to clients by revising their pricing policies. They may begin to use alternative contractual formats. However, such measures are likely to be temporary, as the regulator will closely monitor the situation.

The market will closely monitor changes in the relationship between clients and agencies. Currently, many agencies prefer to work on the basis of a service agreement, which implies a fee of 3% of all incoming amounts. However, given the new conditions, there is a possibility that agencies will return to using agency agreements. In this case, the 3% will be charged only on the agency's commission, which could significantly alter the financial model of interaction between the parties. These changes may impact the choice between different types of contracts and client behavior in the market.

On a positive note, it's worth noting that there were previously concerns in the market that all participants in the chain—agencies, platforms, and other players—would have to pay the fee on their revenue. Currently, we are seeing that this 3% will be paid once, significantly simplifying the process for all parties involved.

What market participants should do right now

Tatyana Konstantinova, Director of Strategic Development at INET Studio, provides market participants with practical advice on how to quickly adapt to changes. The recommendations are addressed to advertisers, bloggers, influencers, agencies, and freelancers. In an environment of constant change, it is important to remain flexible and proactive. Tatyana suggests focusing on analyzing current trends, using analytics tools to evaluate the effectiveness of advertising campaigns, and actively engaging with your audience. It's also worth developing digital marketing skills and mastering new platforms to avoid missing growth opportunities. Adapting to change requires constant learning and a willingness to experiment, which will help you remain competitive in the market. For advertisers, advertising plays a key role in promoting a business in today's digital world. An effective advertising strategy not only increases brand awareness but also attracts your target audience. It's important to remember that successful advertising requires a comprehensive approach, including the use of various channels and tools.

One of the key aspects of a successful advertising campaign is understanding your target audience. Understanding their interests, needs, and preferences allows you to create relevant content that will attract attention and drive engagement. Furthermore, using SEO-optimized content helps improve your business's visibility in search engines, which in turn helps attract new customers.

Choosing the right advertising platforms is equally important. Social media, contextual advertising, and email marketing can all work effectively together. It's recommended to test different formats and approaches to determine what works best for your business.

It's also worth considering analytical tools that will help you track the effectiveness of your advertising campaigns. Analyzing traffic, conversion, and user engagement data will allow you to adjust your strategy and improve its effectiveness.

In conclusion, successful advertising requires a careful approach and ongoing analysis. Invest in quality content, focus on your target audience, and use all available tools to achieve maximum impact.

• Include a 3% fee in your financial planning. For example, if your monthly advertising budget is 1 million rubles, start budgeting 1.03 million rubles.
• Review contracts and ensure they include a clause on the distribution of tax liabilities. For example: "All taxes, fees, and commissions related to the execution of the contract are included in the price of services." If this wording is not included, initiate additional agreements.
• Increase the share of content marketing and go offline. Start a company blog, start publishing expert articles, invest in website SEO, or hold a series of offline events to interact directly with your audience.

Bloggers and influencers play a vital role in modern digital marketing. Their influence on the audience allows brands to effectively promote their products and services. Collaborating with bloggers provides an opportunity to reach your target audience and increase brand awareness and trust. It's important to choose influencers whose audiences align with your market to ensure maximum effectiveness of your advertising campaigns. Creating high-quality content and actively engaging with followers helps bloggers and influencers build trust, which in turn increases engagement and improves the results of collaboration. Developing strategies based on audience analysis and current trends facilitates successful social media promotion.

• Legalize relationships with clients. Even for one-time collaborations, sign official contracts that clearly state who will cover the 3% fee. If you work through platforms like Zen, request a document explaining the new fee to understand who will cover it.
• Create a "financial cushion." Set aside 3% of each fee in a separate account - this will help you make deductions at the end of the quarter painlessly.
• Expand your income streams. For example, you can launch a paid subscription for exclusive content, sell merchandise with your own designs, or organize a donation collection.

It is important for agencies and freelancers to understand market dynamics and client needs. In a highly competitive environment, it is essential to offer unique solutions and services that will set you apart from others. Effective communication with clients and an understanding of their business goals create the foundation for successful collaboration.

Focus on creating a high-quality portfolio that showcases your skills and achievements. Optimizing your online presence through SEO will help attract more clients. Use social media to promote your services and build a professional image. Don't forget the importance of continuous learning and adapting to new trends in your field.

Collaborating with other specialists can expand your capabilities and improve the quality of services provided. Develop your network by participating in relevant events and networking with colleagues. This will help you stay up-to-date on new developments and receive recommendations, which in turn can lead to new projects and clients.

• Restructure your pricing. Instead of raising rates, add a separate line item to your estimates called "3% deduction" – this will strengthen your clients' trust.
• Change your contract templates. Include the following clause: "The contractor undertakes to make mandatory deductions from the amount of income received from the sale of advertising distribution services on the Internet in accordance with Article 18.2 of the Federal Law "On Advertising."
• Explain the changes to your clients. For example, you could hold a webinar or prepare a memo explaining how the new fee will affect their budgets. This approach will position you as an expert and strengthen customer loyalty.

Tatyana Konstantinova recommends starting to adapt to new conditions today. Companies that quickly implement clear processes and legal mechanisms will not only be able to reduce risks but also strengthen their position in a changing environment. This will allow them to be more competitive and respond effectively to market challenges. Taking timely measures to adapt will be the key to successful development in an unstable environment.

In Brazil, after the introduction of a similar tax in 2021, 22% of small agencies ceased operations. However, within two years, the market adapted, and large players increased their revenue by 15%. This case demonstrates that timely adaptation is a key factor for successful survival in a competitive market. Adapting to change allows you not only to maintain your position but also to achieve growth, even in difficult conditions.

Organizing document flow is an important task for lawyers. Efficient document management not only improves productivity but also minimizes the risks associated with document loss or improper storage. Lawyers are advised to use electronic document management systems that provide convenient access to files and simplify their processing. It is also important to establish clear rules for document storage and transfer to ensure their confidentiality and security. Regular document management audits will help identify weaknesses in the system and improve its efficiency. By implementing modern technologies and following the recommendations of experts, lawyers can significantly optimize their work and improve the level of customer service.

Senior IT and IP lawyer at RTM Group specializes in legal issues in the field of information technology and Intellectual property. The expert provides legal support in the development and implementation of IT solutions and protects clients' intellectual property rights. In their work, the lawyer takes into account current legislative changes and the latest technological trends, which allows them to effectively resolve legal issues and minimize business risks. Experience in this field allows them to provide high-quality consultations and develop strategies to protect clients' interests in a rapidly changing digital world.

The current lack of clear regulation creates the risk of multiple fees, especially for participants in long interaction chains using service contracts. However, one should not rush to convert all service contracts to agency contracts, even if at first glance the agency agreement scheme seems more advantageous and transparent. It is important to carefully evaluate all the risks and benefits before deciding to change the type of contract.

Advertising market participants will consider not only the mandatory fee but also the associated risks when setting prices. Instead of completely abandoning service contracts, they will likely begin to use combined schemes. For example, agency agreements can be used to regulate the relationship between advertisers and distributors, minimizing mandatory advertising fees. Service agreements, in turn, will be used to organize the advertising placement process. This approach will help optimize costs and simplify interactions between parties in the advertising market.

The service agreement must clearly define the list of services related to advertising distribution, separating them from other services related to organizing the advertising campaign and advertising placement. It is important to separately specify the agency fee for organizing advertising distribution in the agency agreement. This amount will serve as the primary benchmark for calculating the advertising fee, thus avoiding misunderstandings and ensuring transparency of financial relations between the parties. Proper execution of such details in the contract contributes to more effective management of advertising projects and risk reduction.