An organization that uses the simplified tax system is engaged in providing services for organizing celebrations and various events. An exhibition was organized. The printing house has produced entrance tickets. The ticket only certifies the right to visit the exhibition. Some of the tickets were sold through the box office for cash, and some were sold to legal entities who made payments by bank transfer. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities who made payment by bank transfer?

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

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

Please note that the regulations do not define the concept of “strict reporting form”. However, based on the Regulations on Documents and Document Flow in Accounting (approved by the USSR Ministry of Finance on July 29, 1983 N 105 in agreement with the USSR Central Statistical Office), we can come to the conclusion that strict reporting forms are the following documents:

Having a unique number;

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

Ticket accounting

In accordance with the Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of an organization, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 006 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms stored and issued for reporting. reporting" Strict reporting forms are taken into account on the account in a conditional valuation, for example, in the valuation - 1 rub.

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

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

Tickets received by the organization are accepted for accounting as a debit of the account in the conditional valuation. Costs for the purchase of forms are reflected in the debit of the production cost accounts. Thus, the costs of purchasing tickets can be reflected either in the debit of account 20 “Main production”, or in the debit of account 26 “General business expenses”, depending on the procedure provided for by the organization’s accounting policy.

Proceeds from the sale of tickets are income from ordinary activities of the organization based on clause 5 of PBU 9/99 “Income of the organization.”

Payment transactions for printing services for the production of tickets are recorded using the following transactions:

Tickets counted;

Expenses for printing services are recognized as expenses (based on the certificate of services rendered).

Sales of tickets are reflected in the following order:

Payment for tickets is reflected;

Revenue from the sale of tickets is reflected;

Sold tickets have been written off.

Paperwork

Regarding the documentation of the sale of tickets to legal entities that made payments to organizations, we note the following.

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

Please note that since the tickets themselves are strict reporting forms, when selling them, the execution of any documents is not provided for by the current legislation.

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

Name of the document;

The date it was compiled;

Name of the organization that compiled the document;

Units of measurement and cost;

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

Personal signatures of these persons.

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

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

Exhibition program;

Invitations;

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

Note:

Please note that one of the varieties of strict reporting forms is a strict reporting form, equated to a cash register receipt (hereinafter - CSR), the procedure for using which is established by the Procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment, approved Decree of the Government of the Russian Federation dated May 6, 2008 N 359 (hereinafter referred to as the Procedure).

The use of such BSO is related to clause 2 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) payments using payment cards", allowing organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of the appropriate BSO.

That is, an organization can exercise this right and not use a cash register when making cash payments to the public for providing them with services in the form of visiting an exhibition. But for this, the form of the entrance ticket issued to individual buyers and their accounting must comply with the requirements of the Procedure.

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

In the staffing table there is a ticket office on staff on employment contracts, the head of the cashier department. If you outsource the organization of the cash register, what should you do with the employees? make a reduction?

Answer

Outsourcing is the transfer on a contractual basis of non-core functions to other organizations that specialize in a specific area and have the appropriate experience, knowledge, and technical means. Thus, outsourcing is a management strategy that allows you to optimize the functioning of an organization by focusing activities on the main direction. For example, under an outsourcing agreement, you can transfer to a third party the functions of accounting and reporting, legal support of activities, personnel administration, cleaning, etc.

The concept of “outsourcing” does not exist in Russian legislation. One of the possible options for concluding contracts is a contract for the provision of paid services (Chapter 39 of the Civil Code of the Russian Federation). Under a contract for the provision of paid services, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services (Article 779 of the Civil Code of the Russian Federation).

In accordance with the outsourcing agreement, the ticket sales function will be entrusted to a third party.

In connection with the outsourcing of cash register work to a third party, the Customer organization needs to take measures to release staff. The positions of cash desk workers will need to be reduced. The employees should be dismissed in accordance with clause 2 of part 1 of Art. 81, 178, 179, 180 of the Labor Code, either by transfer to another organization (if there is such a possibility), or by agreement of the parties.

Details in the System materials:

Answer: Outsourcing, or workers for rent

In order to save money, many companies prefer not to have their own employees, but to attract them from outside. The article describes the nuances that arise when concluding and executing a contract for the provision of labor - an outsourcing contract.

A company can use the labor of employees on the staff of another company (or individual entrepreneur) on the basis of a personnel supply agreement. Such employees are called “agency workers.”

The subjects and essence of the relations of the parties when concluding an agreement for the provision of personnel are given on.

The emerging tripartite legal relations are not specifically regulated by either civil or labor legislation. Nevertheless, they are very common and recognized by judicial practice.

Analogy in corporate law

If relations between persons engaged in business activities are not directly regulated by law and there is no business custom applicable to them, then civil legislation governing similar relations (analogy of law) is applied to such relations. This is stated in Article 6 of the Civil Code of the Russian Federation.

From this point of view, the legal nature of the outsourcing agreement is not unique. Similar relationships are provided for by corporate law.

In a business company, the powers of the sole executive body can be transferred to a commercial organization (Federal Law dated 02/08/98 No. 14-FZ “On Limited Liability Companies” and Federal Law dated 12/26/95 No. 208-FZ “On Joint-Stock Companies”).

In this case, the actual management of the company is carried out by managers (one or more), who are employees of the management organization.

The manager acts in the interests of the managed company on the basis of the employer's power of attorney. A power of attorney is not required only for the head of the management organization.

The difference between such freelance workers is that employees provided under an outsourcing agreement need guidance from the customer.

Agency worker and outsourcer: employment contract

Employees provided to perform certain work by the customer company must be on the staff of the employing organization. To do this, they enter into an employment contract with the outsourcer.

At the same time, the employer not only pays its employees wages (from the remuneration received from the customer company under the outsourcing agreement), benefits and compensation, but also acts as a kind of intermediary between them and the customer who directly uses their labor.

Please note: the customer organization does not legally formalize any relationship with the involved personnel.

Customer and employer: civil contract

If the customer organization wants to transfer part of its functions to a third-party company (employer), it must enter into one of the agreements with the latter - personnel rental, outsourcing or outstaffing. Types of transactions for the provision of personnel and their features are given in.

These contracts provide for the provision of services by the employing organization. The service consists of providing personnel who work at the customer’s workplaces.

Although the outsourcing agreement is not provided for by law or other legal acts (), it, in essence, represents a paid provision of services (). This legal qualification of the transaction is supported.

Outsourcing services are subject to a number of general contract provisions (). In particular, their provision is confirmed by the acceptance certificate ().

For example, Masterok LLC entered into a construction contract. However, it does not have a sufficient number of full-time workers with the necessary qualifications to carry it out. At the same time, ZAO Otdelochnik is idle in the absence of orders. Therefore, the companies entered into an outsourcing agreement among themselves, according to which the employees of the CJSC will temporarily work at the LLC’s facility. Payments between the parties will be made monthly according to the act based on the contractual cost of one working hour for each worker provided by ZAO Otdelochnik.

Arbitrators classify the contracts in question as civil ones, because they do not contain conditions characteristic of employment contracts - wages, labor regulations, etc.

Terms of the outsourcing agreement

The outsourcing agreement is concluded in the form of a paid services agreement ().

Subject of the agreement: obligations of the parties

The subject of a contract for paid services is that the contractor undertakes to provide services, and the customer undertakes to pay for them ().

Outsourcer services. What is included in the list of employer services is recommended to be spelled out in detail in the contract. They may be:

selection of qualified personnel;

registration of labor relations with employees (conclusion and termination of employment contracts, maintaining work records);

personnel records, keeping records of working hours and payroll calculations. To do this, the customer organization must provide the outsourcer with the relevant information in a timely manner. Consequently, the parties will have to agree on personnel documentation. If the employer delays payment of wages for more than 15 days, the agency employee has the right to suspend work ();

fulfilling the duties of a tax agent for personal income tax and a payer of insurance premiums.

The relevant documentation is stored by the outsourcer.

controls the quality and timeliness of work performed by non-staff personnel;

provides agency workers with production equipment;

establishes the schedule and procedure for the execution of work;

provides operational management of agency workers.

A necessary condition is cooperation between the parties in the field of labor protection

An outsourcer is not a typical employer - the possibilities of its influence on the work activities of staff are objectively limited. The employer cannot fulfill all the requirements of the articles and the Labor Code of the Russian Federation, for example:

provide workers with equipment, tools or technical documentation necessary for work;

create conditions to satisfy the everyday needs of employees related to the performance of their job duties;

ensure safe conditions and labor protection.

In such circumstances, the outsourcing agreement must provide for cooperation between the parties in matters of compliance with labor and labor protection laws. The option for distributing the responsibilities of the parties under the contract, discussed in, is given in.

Note that if an accident occurs with a temporary worker due to a violation of safety regulations, then the customer (and the Civil Code of the Russian Federation) may also be held liable for civil liability.

When calculating contributions in case of injury, the outsourcer must apply tariffs corresponding to the type of activity of the customer.

Tax accounting of customer expenses

The outsourcer service has its price. Its value or the procedure for determining it are specified in the contract.

Outsourcer remuneration. In the tax accounting of the customer, remuneration is included in other expenses associated with production and sales. Costs for services for the provision of workers are directly mentioned in paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Customer's expenses for ensuring safe working conditions. Recognized in tax accounting if the parties have entered into a mixed agreement. According to paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the employer can take into account the costs of ensuring safe working conditions. But in our situation, the customer is not an employer, so he has no right to use this subclause.

It will not be possible to assign the responsibility for ensuring safe working conditions to the outsourcer, since this will lead to interference in the operational and economic activities of the customer, which is not permitted by civil law ().

In order for the customer to be able to take into account the costs of compliance with the requirements of the Labor Code of the Russian Federation, the author recommends drawing up an outsourcing agreement as an agreement for the provision of mutual services. Namely:

The outsourcer’s service will consist of ensuring the functioning of one or another production process (site) of the customer using full-time personnel;

the customer's service is to create conditions under which the outsourcer, as an employer, is considered to have fulfilled its obligations to protect the labor protection of employees (a specific list of the customer's obligations is appropriate).

The legal structure under consideration is a mixed contract containing elements of different contracts (). But its essence does not imply the need to separate the named elements, in particular, to agree on the cost of each of the services separately (). In the conditions of counter-obligations (), the contract price is the folded (balanced) cost of services.

Such an agreement in the field of labor protection is not expressly prohibited by law. The employer, on the one hand, gets the opportunity to control the customer’s compliance with the relevant standards (and the Civil Code of the Russian Federation). On the other hand, it will not be able to refer to the presence of civil legal obstacles to their compliance.

When concluding an agreement on the mutual provision of services, the customer’s costs for compliance with the requirements of the Labor Code of the Russian Federation become costs under the business contract and can be recognized in accordance with paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

The compliance of the costs incurred by the customer with the general criteria of Article 252 of the Tax Code of the Russian Federation is beyond doubt. In order to comply with labor legislation, the parties used the right of freedom of contract and, at their own discretion, determined the terms of the contract (and the Civil Code of the Russian Federation). Under such circumstances, the customer can hardly be accused of unjustified tax benefits.

This position is confirmed by decisions of arbitration courts. In particular, the resolutions (supported), and.

This approach also applies to the costs of workplace certification carried out by the customer.

What customer expenses are not recognized in tax accounting. If the customer has incurred any costs for borrowed personnel that are not specified in the outsourcing agreement, they are not taken into account for profit tax purposes (letters from the Federal Tax Service of Russia for Moscow and).

If the outsourcer reimburses the costs to the customer. An outsourcing agreement may contain a provision for the employer to reimburse certain costs of the customer associated with the use of the provided personnel. For example, the cost of training the outsourcer’s employees. The customer reflects the reimbursable amounts on account 76 “Settlements with various debtors and creditors.” This is discussed in. They do not affect his tax burden.

Agency workers and customer numbers

Let's figure out how the attracted personnel are taken into account by the customer. Here one should not put an equal sign between the indicators “average number of employees” (and the Tax Code of the Russian Federation) and “average number of employees” ().

Workers hired under any civil contracts are not taken into account in the first indicator and are included in the second.

In addition, the attracted personnel are reflected in the indicator “average number of employees” (). Basis - points, and Instructions, approved.

Let us recall that from January 1, 2012, these indicators are determined in accordance with the Instructions for filling out a number of federal statistical observation forms, approved.

Who issues a work permit if the agency worker is a foreigner?

If among the agency workers there are foreign citizens or stateless persons, the outsourcer is obliged to issue them a work permit (“On the legal status of foreign citizens in the Russian Federation”).

The lack of permission will not indicate an unjustified tax benefit for the customer organization (). But the outsourcer’s activities can be suspended for up to 90 days (Part and Article 3.12 of the Code of Administrative Offenses of the Russian Federation). This means that the involved personnel will also be suspended from work.

Who compensates for the customer’s losses caused by the agency worker’s fault?

The outsourcer-employer carries out subsequent settlements with its employee on the basis of Article 1081 of the Civil Code of the Russian Federation (taking into account the norms of labor legislation on financial liability).

E.Yu. Dirkova

General Director of BUSINESS ACCOUNTANT LLC

2. Answer: How to make a reduction

When dismissing an employee on the basis of a reduction in numbers or staff, it is necessary to comply with the legally established procedure for such dismissal (Article and Labor Code of the Russian Federation). Any deviation from it may be the basis for the employee’s reinstatement at work with payment for the time of forced absence ().

The procedure for dismissing an employee due to a reduction in numbers or staff is carried out as follows. Necessary:

Attention: it is impossible to dismiss an employee during the period of temporary incapacity for work and while on vacation (). If this happens, the employee will be reinstated as illegally dismissed. At the same time, the organization must pay him the average salary for the entire period of forced absence. This is stated in the Labor Code of the Russian Federation.

Ivan Shklovets,

Deputy Head of the Federal Service for Labor and Employment

3. Answer: How to formalize the transfer of an employee to another organization.

The ticket mafia, which appeared in Soviet times, is still in business: as RBC found out, it controls the sale of up to 20% of tickets to the most popular theaters in Moscow, and its turnover amounts to hundreds of millions of rubles

Small stage of the Moscow Art Theater. Chekhov (Photo: Vladislav Shatilo / RBC)

On June 23, the Ministry of Culture announced that it had begun to develop a bill to tighten the rules for the sale of tickets for theater and cultural events. The Ministry of Culture does not hide that the main task of the new law is to combat ticket scalpers.

This initiative was preceded by a loud scandal surrounding the sale of tickets at the Moscow Art Theater, one of the most popular theaters in Moscow: almost all the tickets that went on sale at the box office ended up in the hands of resellers in a matter of minutes.

"Buffalos" at the Moscow Art Theater

What happened on the morning of May 6 at the Moscow Art Theater box office became public thanks to post user under the nickname Tnargime Rǝnni on Facebook. According to him, supported by the video, on the day of ticket sales for June, for which three premiere performances of Renata Litvinova’s play “The North Wind” were planned, a huge line lined up in front of the Moscow Art Theater box office.

However, an hour before the box office opened, theater security pushed those at the head of the line away from the entrance and let a group of people who looked more like regulars at sports arenas pass forward. They were the first to enter and bought up almost all the tickets for the premieres, although according to the rules, two tickets were sold per person.

On the same day, tickets for three performances of “The North Wind” appeared on resellers’ websites at prices ranging from 9 thousand to 27 thousand rubles. (face value - 2.5-5 thousand rubles). Social networks expressed confidence that such a situation would not be possible without the assistance of the theater management.

The artistic director of the Moscow Art Theater Oleg Tabakov linked the incident in the queue with the “stable interest of the audience” in the theater.

People's Artist of Russia Yuri Stoyanov told RBC that the theater cannot be blamed. “What are the complaints about a theater where there are three grandmothers who are ticket attendants? Are they the ones who should go out into the streets to fight these men, these buffaloes who are in charge of buying tickets? That is, from a human point of view [what happened] is complete disgusting, but from the point of view of the law it is absolutely legitimate,” says the popular actor.

First Deputy Director of Lenkom Sergei Volter agrees with him: “As far as I know, on the days of pre-sale of tickets, Oleg Pavlovich Tabakov specially arrives early to the theater because he likes to look at the queue. Therefore, I do not rule out that it was some kind of provocation.”

However, there is also a less pleasant point of view for the entire theater world on this ticket scandal. According to one of the dealers with whom RBC spoke, the conflict at the Moscow Art Theater box office is the result of direct competition between dealers working in the gray ticket market.

Who sells tickets

The volume of the Moscow primary ticket market is about 8.5-9 billion rubles. per year is the official income of all capital theaters from ticket sales. You can purchase them in several ways. First, the old fashioned way, directly at the cash register. Another legal channel for selling tickets is official online ticket agencies that have agreements with theaters. Buying from them in the vast majority of cases will cost a little more due to the commission they charge for their services.

Photo: Mitya Aleshkovsky / TASS

Online sales through official ticket agencies bring theaters about 1.5 billion rubles. The largest “white” ticket seller (about 50% of the volume of all online sales) is the Ticketland company, the successor to the Moscow Directorate of Theater, Concert and Entertainment Box Offices LLC (MDTZK), which has been developing a network of ticket kiosks in the capital for more than 90 years. The leaders of the white ticket market also include the agencies Ponominalu.ru, Kassir.ru, Parter.ru and others.

For its services, Ticketland receives 10-12% of the amount of tickets sold and takes another 10% service fee from buyers. The general director of the company, Vitaly Vinogradov, claims that the service fee is charged only on tickets for the most popular performances. ​Parter.ru General Director Elena Glukhovskaya told RBC that when selling tickets, agencies interact with theaters on the Internet through a “single field”: “As soon as a ticket is bought somewhere, it becomes known to both the theater itself and its agents, that is the probability of selling the same ticket is reduced to zero.” She noted that the theater may refuse to sell tickets to an agent for a particular performance. As a rule, this happens in cases of top productions, when the theater sells tickets with its own resources.

Finally, when ticket offices and agencies don’t have tickets, they can almost always be found on the websites of “gray” resellers. There they cost several times more than the nominal value, but there are no problems with visiting the most popular productions in the most popular theaters - the Bolshoi, Moscow Art Theater, Vakhtangov and others. The volume of this sector of the theater ticket trade is not lower than the “white” sector, and perhaps even exceeds it.

Billion for speculators

Ticket resellers who then sell them for multiple denominations call their business the “secondary ticket market.” As Egor Egerev, the founder of the ticketing technology platform Tickets Cloud, told RBC, the secondary ticket market exists all over the world, but in Europe and America it is transparent and legal. “Whereas in Russia we should talk not just about the gray market, but about the black market of resellers. However, now some companies are already working on creating a more transparent secondary market,” says Egerev.

In the West, the secondary market for event tickets is 20-25% of the primary market, estimates the creator of the Eticket4 service, Daniil Kruchinin. Thus, if we estimate the primary Moscow ticket market at 8.5-9 billion rubles, then the volume of the secondary one can reach 2 billion rubles. per year.

As a representative of the ticket sales agency Ponominal.ru told RBC, almost the entire secondary market abroad consists of tickets that their buyers refuse for one reason or another; There are no professional resellers on it. “Situations arise in life when tickets are purchased in advance, but then it turns out that there is no opportunity to go. However, in Moscow theaters, tickets, as a rule, cannot be exchanged or returned, and people are happy to sell them even below the purchase price. Such tickets, I think, make up a little less than half of the total volume of the secondary market in the capital. Taking this into account, the market for speculative transactions in Moscow is about 1-1.2 billion rubles. per year,” says RBC’s interlocutor.

At the same time, with the development of technology, ticket speculators have practically stopped working directly at the entrance to the theater before performances, offering “extra tickets”; they sell more than 90% of tickets online.

How legitimate is the business of theatrical resellers?

Mikhail Alexandrov, partner at the A2 law office, believes that ticket speculators do not violate either criminal or administrative laws. “I bought it cheaper and sold it more expensive - this is a normal economic process, and Russian legislation does not provide for punishment for speculation,” the lawyer noted in an interview with RBC.

According to him, the sale of tickets to cultural and entertainment events, including theaters, does not require a license. “Taxes, of course, must be paid, but this applies to any type of income, and the tax authorities should deal with this,” Aleksandrov noted.

A representative of the Department of Economic Security and Anti-Corruption of the Main Directorate of the Ministry of Internal Affairs of Russia for Moscow also considers the prospects for bringing speculators to justice to be vague. “We need to find the victim, he must write a statement that, for example, he was deceived. But all this is quite shaky,” he told RBC.

The head of the International Confederation of Consumer Societies, Dmitry Yanin, believes that consumer legislation is inapplicable in such cases. In his opinion, mass purchase of tickets is impossible without the participation of the administrations of cultural institutions and therefore the fight against this phenomenon should be carried out through work with the commercial services of theaters.

Bribes to theaters

Vitaly Vinogradov believes that speculators have two main channels for obtaining tickets. Relatively legal - buying tickets at the theater box office in the very first minutes after the start of official sales and shadow - many speculators have their own people in theaters who sell them tickets even before they go on official sale.

RBC spoke with several businessmen who make money from the resale of theater tickets and did not want to disclose their full names. Vasily is one of the most famous theater ticket speculators in the capital with three decades of experience. Among the friends of his social network page are many representatives of the Moscow theater world. However, he claims that he does not need connections in theaters, because tickets for resale can be purchased at the box office or on the theater’s website. “For many top performances, the sale of tickets to one person is limited - no more than two to four tickets. That’s why we hire people who line up before the box office opens and buy tickets,” he said.

Vasily owns several websites where you can always find tickets to sold-out productions. According to him, in addition to the Bolshoi, the sphere of interests of regular resellers is the Theater named after. Vakhtangov, Moscow Art Theater named after. Chekhov, Mariinsky, Theater of Nations, Lenkom.

The queue at the box office of the Moscow Art Theater. Chekhov. March 2015 (Photo: Vyacheslav Prokofiev / TASS)

Galina calls her company a “powerful Internet structure” to which theater administrations transfer a huge part of the tickets.

“The theaters do not sell up to 40% of tickets for free sale; these are reservations for guests, sponsors, and employees. And these are good places. They sell us up to half of this armor at a nominal price. We earn millions from the resale of these tickets and do not pay any taxes,” admits Galina.

A representative of another “gray” ticket site, Anton, like Vasily, works through the box office. “We try to buy the best seats at the theater box office. There are clients who want to sit there, and they don’t care how much it costs,” he says. The best ones are the center of the stalls, the benoir, the central places of the first rows of the mezzanine and balconies. “We have sales channels like all online stores,” Anton explained. — The difference between a ticket and the rest of the goods is the shortage and the deadline. You could say we are buying an option to attend an event with the expiration date indicated on the ticket and trying to sell it.”

Economy of repurchase

As Galina says, her company’s employees spend no more than 200 thousand rubles on salaries. per month; You can get by with a couple of specialists answering phone calls and one person responsible for the website. The number of couriers delivering tickets to end customers depends on the season and demand. Usually there are up to three couriers on staff. Their earnings directly depend on the number of completed orders, but on average it is 20 thousand rubles. The most significant expense item is promoting your services on the Internet. “Advertising in Yandex.Direct costs 300 thousand rubles. per month. But otherwise the client won’t come to us,” complains Galina.

The amount of bribes for theater workers, according to Galina, depends on the cost of tickets - usually 10% of the nominal price. But this money does not go into the pockets of cashiers or administrators, but for the needs of the theater. “Theatres are budgetary institutions, and it is not always easy to make official expenses, for example for a banquet. Therefore, unaccounted cash helps them out a lot,” she said.

Vasily’s expenses differ in that he has to hire people “in line.” The number of “mercenaries” depends on the specific performance, the capacity of the hall, the season, and on one’s own intuition - it ranges from 15 to 50 people, he says. As a rule, these are students and pensioners, each receives 200-500 rubles. “It happens that I stand up myself, I even like this process,” Vasily admitted.

According to him, the average markup on tickets sold through his Internet sites is 100% of face value. “We call our markup on tickets a ticket booking and delivery service and issue clients a separate check. And we pay taxes on this amount,” Vasily emphasizes. The average turnover of his business is 2.5 million rubles. per month, profit - about 1.5 million.

Anton says that the markup on the face value of a ticket on his website can be up to two, three times or more; the monthly turnover of the site exceeds 2 million rubles, profit - 1.3 million.

Crisis for speculators

Vasily recalls the 80s and 90s with almost pleasure: then, he says, the ticket mafia really existed. The income was unimaginable, strangers were not allowed into this area, it was protected by the underworld, and in conflicts it came to shootings. But things have changed a lot since then, he says. “Now many people live with the ideas of 25 years ago, when all speculators paid tribute to organized crime groups. But this is a myth, there is no more ticket mafia. Each company, each broker works autonomously and is not in cahoots with anyone,” assures Vasily. According to his estimates, 100-120 resellers are currently working in Moscow.

“Previously, at least 50 people worked at the Bolshoi Theater alone. Plus there were people selling tickets to the State Kremlin Palace, to Lenkom, to the Rossiya cinema and concert hall, and to sporting events. There was a clear division by venue: resellers who worked at the Bolshoi did not deal with other theaters, and vice versa,” says RBC’s interlocutor. “Now there is no such division anymore; speculators work on all platforms at once.”

According to Vasily, in the first half of this decade there was an upswing in his business - a stable sales growth of 50-60% per year. The growing interest in the theater also contributed to increased competition among resellers; the number of websites with expensive, scarce tickets grew. However, in the last year or two, according to him, the reverse process has begun.

“Rising ticket prices and the meager repertoire of many top theaters have led to a drop in audience interest. Accordingly, speculators’ demand for tickets has become much more modest,” said Vasily.

“The inability to park and crazy traffic jams discourage people from spontaneously visiting the theater,” adds Anton.

Nevertheless, Vasily still has something to boast about. Only at one June showing of the play “Someone else’s Wife and Husband Under the Bed” at the Theater. Vakhtangov, his earnings amounted to 150 thousand rubles. “I took 80 tickets for this performance for 1-1.6 thousand rubles. and sold it online for 3-3.5 thousand,” he says. — Of course, there is always a risk that you won’t be able to sell off all the tickets you bought, but you still won’t lose money. Earnings less than 50 thousand rubles. We don’t do it in one performance.”

According to Vasily, speculators buy 15% of all tickets for performances at the Bolshoi, at Lenkom and the Moscow Art Theater. Chekhov - 20%, at the Theater of Nations and the Theater named after. Vakhtangov - 10-15%.

The scandal surrounding the Moscow Art Theater. Chekhov, he said, has already led to a loss of income. Vasily believes that on that day at the cash registers one group of speculators simply moved another. “People who specialize in reselling tickets to sporting events, the so-called athletes, came and simply pushed competitors out of the queue,” Vasily told RBC.

"Golden" "Nutcracker"

Theater professionals agree that resellers' incomes are still significant and a lot of tickets pass through their hands. According to the director of the Bolshoi Theater Vladimir Urin, resellers earned about €1 million from the New Year's screenings of the famous “Nutcracker.” With a nominal ticket price of 13-15 thousand rubles. from speculators they cost 80 thousand.

Photo: Stas Vladimirov / Kommersant

“We sell almost all tickets through our website,” Sergei Volter told RBC. “And although there are also certain restrictions on the number of tickets sold, we have no opportunity to fight speculators. For our top performances, not even 15-20, but up to 40% of tickets are traded on resellers’ websites.”

Tickets for performances of “Lenkom”, “Pyotr Fomenko Workshop”, Theater named after. Vakhtangov on speculators’ websites cost from 5 thousand to 15 thousand rubles. with a denomination from 300 to 8 thousand rubles.

Director of the Theater of Nations Maria Revyakina, talking about the markups of resellers, gave the example of the play “A Clockwork Orange”: a ticket for it at the theater box office costs 1.5 thousand rubles, and from speculators - 7 thousand. In December 2016, for a production of the play Anton Chekhov's "Ivanov" with a nominal ticket price of 8 thousand rubles. their cost on speculators' websites reached 32 thousand. According to the theater administration, each performance brought speculators 1.5-2 million rubles.

Exchange for its own

To act as efficiently as possible, resellers created the Association of Ticket Market Participants (ATMP). Now it includes 74 members who are obliged to adhere to the main two rules: to trade only genuine tickets and to be participants in a special internal online ticket exchange market.zriteli.ru. Members of the association post information about available tickets and their prices there. “Previously, to find out about the availability of the necessary tickets, speculators called each other, but now the exchange is a civilized form of information exchange,” an AUBR representative told RBC, “about 2.5 thousand tickets pass through it every month.”

However, a representative of the association admits that although all its members sell genuine tickets, some stick the price on them and cover up the inscription “inconvenient place”.

“Yes, we often stick up prices on tickets, especially when there is a big markup,” Anton admitted in a conversation with RBC. “And only so as not to confuse customers, because, in fact, they don’t care whether they have a paper ticket or an electronic ticket and what is indicated on it, the main thing is to get into the theater.”

Is it possible to defeat speculation?

Anton said that he recently received a call from law enforcement agencies asking where he got tickets to the Bolshoi Theater.

“They say that some kind of complaint was received against us. But these are the machinations of competitors,” says Anton. He is confident that he is not violating any laws, so it is impossible to hold him accountable.

Meanwhile, the authorities are determined to fill this gap in the legal field. Thus, the Ministry of Culture is preparing a bill banning the sale of tickets at a price higher than face value, a source in the ministry told RBC. At the same time, only the theaters themselves and agencies that have entered into an official agreement with them will be able to implement them. All others face a fine of 3 thousand rubles. for individuals up to 1 million rubles. for legal entities.

Other ideas are to legally limit the sale of tickets to one person (currently such restrictions are set by the theaters themselves), as well as to introduce personalized tickets, the data on which will be checked against the passport upon entering the theater.

However, not all of these proposals are supported in the theater community. “Let's imagine that a person comes with a ticket under a different name. He will say that this ticket was given to him as a gift. And are we going to have to kick him out, thus creating a dump at the entrance?” - says Maria Revyakina. She believes that a more effective method is to increase ticket prices at theater box offices, because the lower the price, the larger the delta of speculators.

“In Soviet times, speculation was punished, and severely. Today, this business is carried out by the same people who sold tickets under the columns of the Bolshoi Theater in Soviet times. And there is no reason to assume that a gentle increase in responsibility will scare them,” says GITIS rector Grigory Zaslavsky.

Vitaly Vinogradov proposes to radically change the system of ticket sales for performances that are in high demand by organizing “ticket auctions.” “Brokers could sell good places at auctions, that is, the same ones that speculators are now buying at a nominal price,” he believes.

Repurchase businessman Vasily believes that if the law is adopted, those resellers who pay taxes will simply go into the shadows and work as individuals in order to minimize liability.

A theater without speculators around is not a theater at all, he is sure. “In fact, every theater director dreams of speculators. After all, it’s cool, prestigious and demonstrates demand!” - says Vasily.

Confidentiality Agreement

and processing of personal data

1.General provisions

1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) was accepted freely and of its own free will, and applies to all information that Insales Rus LLC and/or its affiliates, including all persons included in the same group with LLC "Insails Rus" (including LLC "EKAM service") can obtain information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and in during the execution of Insales Rus LLC any agreements and contracts with the User. The User's consent to the Agreement, expressed by him within the framework of relations with one of the listed persons, applies to all other listed persons.

1.2.Use of the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these terms, the User must refrain from using the Services.

"Insales"- Limited Liability Company "Insails Rus", OGRN 1117746506514, INN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushina St., 4, building 1, office 11 (hereinafter referred to as "Insails" ), on the one hand, and

"User" -

or an individual who has legal capacity and is recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;

or a legal entity registered in accordance with the laws of the state of which such person is a resident;

or an individual entrepreneur registered in accordance with the laws of the state of which such a person is a resident;

which has accepted the terms of this Agreement.

1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about the methods of carrying out professional activities (including, but not limited to: information about products, works and services; information about technical systems and equipment, including business forecasts and information about proposed purchases; information about specific partners and potential partners; related to intellectual property, as well as plans and technologies related to all of the above), communicated by one party to the other in written and/or electronic form, expressly designated by the Party as its confidential information.

1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).

2. Responsibilities of the Parties

2.1. The Parties agree to keep secret all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, disclose, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.

2.2.Each Party will take all necessary measures to protect confidential information using at least the same measures that the Party uses to protect its own confidential information. Access to confidential information is provided only to those employees of each Party who reasonably need it to perform their official duties under this Agreement.

2.3. The obligation to keep confidential information secret is valid within the validity period of this Agreement, the license agreement for computer programs dated December 1, 2016, the agreement to join the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless otherwise separately agreed by the Parties.

(a) if the information provided has become publicly available without a violation of the obligations of one of the Parties;

(b) if the information provided became known to a Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;

(c) if the information provided is lawfully received from a third party without an obligation to keep it secret until it is provided by one of the Parties;

(d) if the information is provided at the written request of a government agency, other government agency, or local government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;

(e) if the information is provided to a third party with the consent of the Party about which the information is transferred.

2.5.Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.

2.6. The information that the User provides to Insales when registering in the Services is not personal data, as defined in Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. “About personal data.”

2.7.Insales has the right to make changes to this Agreement. When changes are made to the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.

2.8. By accepting this Agreement, the User understands and agrees that Insales may send the User personalized messages and information (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.

The user has the right to refuse to receive the above information by notifying in writing to the email address Insales -.

2.9. By accepting this Agreement, the User understands and agrees that Insales Services may use cookies, counters, and other technologies to ensure the functionality of the Services in general or their individual functions in particular, and the User has no claims against Insales in this regard.

2.10. The user understands that the equipment and software used by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.

Insales has the right to establish that the provision of a certain Service is possible only on the condition that the acceptance and receipt of cookies is permitted by the User.

2.11. The user is independently responsible for the security of the means he has chosen to access his account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under the User’s account, including cases of voluntary transfer by the User of data to access the User’s account to third parties under any conditions (including under contracts or agreements) . In this case, all actions within or using the Services under the User’s account are considered to be carried out by the User himself, except in cases where the User notified Insales of unauthorized access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of accessing your account.

2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently safely shut down work under his account at the end of each session of working with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to the User’s violation of the provisions of this part of the Agreement.

3. Responsibility of the Parties

3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged, at the request of the injured Party, to compensate for the actual damage caused by such violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.

3.2. Compensation for damage does not terminate the obligations of the violating Party to properly fulfill its obligations under the Agreement.

4.Other provisions

4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be in writing and delivered personally or via courier, or sent by email to the addresses specified in the license agreement for computer programs dated 12/01/2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may subsequently be specified in writing by the Party.

4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for termination of the other provisions (conditions).

4.3. This Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement are subject to the law of the Russian Federation.

4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, building 11-12 BC “Stendhal” LLC “Insales Rus”.

Publication date: 12/01/2016

Full name in Russian:

Limited Liability Company "Insales Rus"

Abbreviated name in Russian:

LLC "Insales Rus"

Name in English:

InSales Rus Limited Liability Company (InSales Rus LLC)

Legal address:

125319, Moscow, st. Akademika Ilyushina, 4, building 1, office 11

Postal address:

107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC “Stendhal”

INN: 7714843760 Checkpoint: 771401001

Bank details: