Advertising set
Promotional set refers to a combination of several promotional items that are sold in large numbers at a set price by promotional item shops.
definition
An assortment of different giveaways - mostly ballpoint pens , lighters , matches , key rings , USB sticks , etc. - which is reflected in the high number of items and a significantly lower price than when ordering individually. The purchase price of the advertising set usually includes printing or engraving of the item. Due to the high number of items, the promotional items contained are intended for an advertising campaign with a scatter effect. These are then given away or distributed to a large audience. The real purpose is to increase the awareness of the company, a specific product or to support an advertising campaign on a broad basis. Promotional sets are often used at events such as carnival parades, trade shows, festivals, exhibitions or product launches.
imprint
The advertising sets can be printed in different ways. Either all articles are printed with a logo and claim or, with suitable surfaces, can also be engraved. This is available in a wide variety of processes such as B. screen , pad , sublimation printing (for small editions), as well as transfer printing (only for textiles). For leather goods also imprints can in stamping process can be used.
Taxes
There is a statutory maximum amount for operating expenses, for gifts such as B. to business friends, customers or other people important to the company (not own employees). This may only be claimed for tax purposes as a business expense up to a total of 35 euros ( net ) per recipient and calendar year . As well as the costs of printing the item as an advertising medium and sales tax , provided the donating company is not entitled to input tax deduction . The various maximum limits for net acquisition costs for promotional gifts must be taken into account ( Section 37b EStG ; Section 4 (5) No. 1 sentence 2 EStG; Section 15 (1a) sentence 1 UStG ).
