Currently, most economic agents use various means of promoting products, goods, works, services, and the brand of the enterprise. So, some people launch their ads through Google, Facebook, Instagram, etc., others by means of posters and advertising devices, leaflets and brochures, or by sending free samples of goods and merchandises to buyers, etc. Depending on the means used for advertising, the accounting and tax treatment of those expenses is determined. That is why the aspects of accounting for advertising expenses and the declaration of taxes and duties related to the respective operations are disclosed.