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Representative expenses

8 October 2026, 18:40

Entertainment expenses — entertainment expenses include the taxpayer's expenses for an official reception and (or) servicing representatives of other organizations participating in negotiations aimed at establishing and (or) maintaining mutual cooperation, as well as participants attending meetings of the board of directors (management) or another governing body of the taxpayer, regardless of the location of these events. Entertainment expenses also include expenses for conducting an official reception (breakfast, lunch, or similar event) for these individuals, as well as official personnel of the taxpayer organization participating in negotiations, transportation arrangements for delivering these individuals to the venue of the entertainment event and (or) meeting of the governing body and back, catering services during negotiations, payment for services of translators not employed by the taxpayer for providing translation during entertainment events¹.

No. 32. Art. 3340.

Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 264, para. 2 // RSZ RF. ↩

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Морфология

Род

Понятие «представительские расходы» мужского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	представительского расхода	представительских расходов
Д	представительскому расходу	представительским расходам
В	представительский расход	представительские расходы
Т	представительским расходом	представительскими расходами
П	представительском расходе	представительских расходах