What is the procedure for accounting for entrance tickets and documenting their sale to legal entities who made payment by bank transfer? Theatrical deception: how the Moscow gray ticket market works Theater ticket sales agents

Buying a ticket to a concert, sporting event, or theatrical performance For most of us, this is a fairly common thing. Even if we only go out into the world a couple of times a year, there are still usually no difficulties in purchasing tickets. We contact ticket agents, ticket offices concert halls, theaters, stadiums or purchase tickets on the Internet.

Surely many have noticed that the price of a ticket to an event can fluctuate depending on the seller and the time when the ticket is purchased.

The difference between buying a ticket in advance and 10 minutes before the start is generally clear: organizers encourage early ticket purchases because they want to quickly return the money spent on organizing the event (artist's fee, wages of those involved, advertising campaign).

But the issue of fluctuations in ticket prices from different sellers is somewhat more complicated. And the point here is not only the desire of an individual seller to enrich himself at our expense. The fact that the seller receives a certain remuneration for his services by providing us with the opportunity to buy a ticket and get to the event is quite normal and legal. However, the seller's compensation may consist of several elements. It all depends on the content of the agency agreement concluded between the organizer and the agent. In addition, the length of the chain of intermediaries - agents and subagents - is of great importance.

A short chain consists of at least three elements: performing artists, concert organizers and visitors buying a ticket to the event. If the artists are in direct contact with the organizer, who provides them with a platform for performance and at the same time is engaged in the sale of tickets, then the cost of the ticket depends on the wishes of the artists (fee for the performance), the expenses of the organizer (rent of premises, wages of those involved, rental of equipment, advertising, etc.). ) and his own remuneration, as well as the number of places. The scheme is quite simple.

Now let’s imagine that you don’t want to attend a performance local group, but a concert by a world-class artist. The number of links in the chain will increase. Firstly, the star must be invited, and here, in addition to the performer himself, all sorts of agents, managers, foreign intermediary companies and other interested parties appear on stage.

Secondly, the number of possible visitors to the event increases greatly, and, consequently, the number of tickets for sale. To cover maximum amount who want to sell tickets, the organizers have to resort to the mediation of ticket agencies and sellers. Ticket agencies, in turn, can turn to intermediaries - smaller distributors.

It is clear that none of them work at a loss. The agency fee may consist of a certain percentage of each ticket received; in this case, the organizer shares part of his income with the ticket agencies, but the initial cost of the ticket remains unchanged. Another option is to increase the cost through the so-called service fee. A service fee is a fixed amount that the seller charges us additionally as a fee for his services in selling us a ticket.

Famous folk wisdom teaches us not to pursue cheapness, since “the miser pays twice.” On the other hand, no one is interested in overpaying or feeding speculators. Proper planning of free time and obtaining information about events in advance will allow you to save money when purchasing tickets. And modern computer technologies will make it possible to buy e-ticket without leaving home and at a competitive price.

Glossary:

Agent's commission– cost of ticket agency services. Most often it consists of a certain percentage of the nominal value of the ticket from the proceeds from the sale of tickets. The agency fee is negotiated individually in an agreement concluded between the organizer/promoter and the ticket agency (or between the ticket agency and subagents), and may vary depending on the number of tickets sold, the speed of their sale, the price category of seats, tariffs, etc.

Artist– a person or group of people providing entertainment services.

Ticket agency– is engaged in the sale of tickets to the end consumer directly or through the mediation of subagents. For the sale of tickets provided by the organizer, the ticket agency receives an agency fee, which is negotiated individually each time within the framework of the concluded agency agreement.

Organizer / Promoter– is the main person responsible for holding the entertainment event. Negotiates with the artist or his agent, fulfills the artist’s requirements for a full performance, pays fees, organizes arrival, accommodation, security and other issues related to the artist’s performance. Organizes a venue for a spectacular event, calculates the cost of the event and sets the nominal cost of the ticket. Produces ticket stock and transfers it to ticket agencies for sale.

Area– the location of the event. It includes the premises and the infrastructure necessary for its full functioning (material, technical, information, human and other resources). The access control system (ACS) plays a key role in the operation of the site during the event.

Artist Representative/Overseas Company– intermediaries who make it easier for organizers/promoters to contact artists and agree on holding a spectacular event, own databases of artists, the terms of their cooperation and sometimes the rights to organize their performances.

Service fee- this is an additional cost to the face value of the ticket, an additional amount charged by the ticket agent from the end consumer for the opportunity to buy a ticket and attend a spectacular event. The service fee is subject to VAT.

Subagent– an intermediary in the sale of tickets between the ticket agency and the end consumer. For the sale of tickets, a service fee is charged to the end consumer.

If you have any questions about how the ticket market for entertainment events works, write to us.

And next time we will touch on the topic of ticket market speculators.

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"Institutions of culture and art: accounting and taxation", 2006, N 1

Today in Russia there are several hundred theaters. Some of them have a history of more than a century, while others were created quite recently. Their main purpose is creativity. But any activity creative organization is impossible if there is no accounting department and no records are kept. The obvious specificity of theatrical organizations predetermines a number of features of their accounting. This article discusses the issue of accounting for operations for the sale of theater tickets.

According to the Regulations on the Theater in the Russian Federation (hereinafter referred to as Regulation No. 329), approved by Decree of the Government of the Russian Federation of March 25, 1999 No. 329, a theater is an organization whose main activities are the preparation and exhibition of performances, other public performances and the provision of related services. Theater, like any other non-profit organization, has the right to carry out entrepreneurial activities, but only to achieve the goals for which it was created.

Thus, the theater’s activities are divided into basic budgetary (non-profit) and entrepreneurial. Regulation No. 329 defines the main types of theatrical activities:

  • creating and showing performances, organizing tours, concerts, holding creative evenings, festivals and competitions;
  • conducting internships by leading theater artists and figures;
  • production of items under orders and agreements with other legal entities and individuals decoration performances, concerts, performances;
  • preparation, circulation and sale of information and reference publications, copies of video materials and phonograms related to the artistic and creative activities of the theater;
  • rental and sale of costumes, equipment, props, props, makeup supplies;
  • implementation of related services provided to theater spectators, and other types of activities listed in clause 23 of Regulation No. 329.

IN this moment The economic activities of the theater are regulated by a single legislative document - “Fundamentals of the legislation of the Russian Federation on culture” N 3612-1 dated 10/09/1992 as amended. 2005

Ticket forms

Organizations and institutions providing services in the field of culture and art carry out settlements with the population without the use of cash register equipment, however, subject to the issuance of appropriate strict reporting forms, equivalent to cash receipts and approved by the Procedure for recording, storing and destroying strict reporting forms. This is stated in Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (hereinafter referred to as Regulation N 171).

The forms of ticket forms are established by Order of the Ministry of Finance of Russia dated February 25, 2000 N 20n “On approval of strict reporting forms” (hereinafter referred to as Order N 20n). However, due to the fact that the Government of the Russian Federation approved Regulation No. 171, the requirements for the ticket, as a strict reporting form, have become stricter in order to bring it as close as possible to cash receipt. This regulatory document establishes that the forms of strict reporting forms approved in accordance with previously existing requirements can be used before the approval of the forms of strict reporting forms in accordance with the new requirements before January 1, 2007.

The ticket form, based on Regulation No. 171, must contain the following mandatory details:

  • information about approval of the form;
  • name, six-digit number and series;
  • code of the form according to the All-Russian Classifier of Management Documentation;
  • name and code of the organization that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;
  • taxpayer identification number;
  • type of service;
  • unit of measurement for service provision;
  • value in monetary terms;
  • date of settlement;
  • job title, last name, first name and patronymic of the person responsible for the transaction and the correctness of its execution, place for personal signature, seal (stamp) of the organization (clause 5 of Regulation No. 171).

The form must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation) (clause 7 of Regulation No. 171).

Please note: during tax audits of cultural institutions, the tax authorities’ requirements for strict reporting forms are quite legal, since Regulation No. 171 is in force normative document. Therefore, in order to avoid problems, according to the author, the missing information on a theater ticket must be indicated with a stamp developed by the institution - stamp existing strict reporting forms and use them until the end of the year.

The Ministry of Culture of the Russian Federation, by Letter dated April 13, 2000 N 01-67/16-21, communicated to cultural and art institutions the Guidelines on the procedure for recording, storing and destroying strict reporting forms by organizations and institutions of the Russian Ministry of Culture system (hereinafter referred to as the Guidelines).

Strict reporting forms approved in accordance with Order No. 20n and Regulation No. 171 are printed typographically indicating the series and serial number. As a rule, stationary theaters produce sets of tickets according to the number of seats in auditorium. In addition, forms can be made independently, for example, on a computer. However, it is necessary to observe the numbering and use a special auto-numbering program, which eliminates the possibility of repeating the number.

If a cultural and art institution cooperates with distributors using automated sales information systems entrance tickets, you should be guided by the Letter of the Ministry of Culture of Russia dated March 17, 2005 N 7-01-16/08 “On the peculiarities of the functioning of the ticket industry in the field of culture and art of the Russian Federation.”

The artistic design of tickets, the determination of the nature and content of the information indicated on them, as well as their technical editing are carried out independently by the cultural and art institution.

Control over the safety of strict reporting forms

The management of the institution must ensure strict control over the safety and correct accounting of strict reporting forms. Ticket sets must be stored either in a special storage room or in a locked safe. Responsibility for organizing the storage of tickets and subscriptions in accordance with current legislation lies with the head of the institution or other employees upon his written instructions.

Verification of strict reporting forms kept by officials is carried out simultaneously with the audit Money at the cash desk in accordance with the Procedure cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Bank of Russia dated September 22, 1993 N 40.

Unsold tickets are written off and destroyed in the manner and within the time limits established for strict reporting forms by order of the head of the institution. Stubs of strict reporting forms are kept for five years.

Tickets withdrawn from circulation are written off on the basis of an act drawn up by the commission and approved by the head of the institution. At the same time, documents (acts) on destruction are attached to this act.

In addition to mandatory inventories of strict reporting forms, it is necessary to conduct sudden control checks of their availability, correct completion and use within the time limits established by the management of the institution.

The chief accountant must immediately report cases of identified discrepancies or shortages of strict reporting forms to the head of the institution for action to be taken. This must be done in writing.

Copies of receipts, stubs of strict reporting forms confirming the amounts of cash received must be stored in the institution in packaged form in an archive or warehouse for five years.

Accounting for ticket transactions

The main source of income for theater organizations is fees from the sale of tickets to performances. Accounting of tickets, in accordance with new Instructions according to budget accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n, is carried out as follows.

Strict reporting forms produced in the printing house are accepted against the invoice and invoice of the printing house by the customer's representative by proxy. Upon acceptance of manufactured strict reporting forms, a full check is carried out: the actual number of strict reporting forms, their series, numbers are compared according to the data specified in the invoices (receipts, etc.).

The receipt of strict reporting forms from the printing house is reflected by the institution at the actual purchase price with the following entry:

Debit account 2 105 06 340 "Increase in the cost of other inventories"

Credit accounts 2,302 22,730 "Increase in accounts payable for the acquisition of inventories."

Strict reporting forms received at the warehouse are accounted for on account 2 105 06 340 as other inventories at the actual cost of acquisition and at the same time as strict reporting forms in off-balance sheet account 03 “Strict reporting forms in the warehouse” in a conditional valuation: 1 rub. for one form.

The following subaccounts can be entered into account 03 “Strict reporting forms”:

03-1 "Strict reporting forms in the warehouse";

03-2 "Strict reporting forms in sub-reports";

03-3 "Strict reporting forms for sales";

03-4 "Strict reporting forms, not sold and subject to destruction."

Analytical accounting of strict reporting forms is maintained in the Book of Accounting of Strict Reporting Forms (f. 0511819) by type, series and numbers, by place of their storage, indicating the date of receipt (issuance) of the forms, their quantity and cost, as well as by materially responsible and accountable persons. Based on the data on receipts and expenses of strict reporting forms, the balance at the end of the period is displayed. Books must be bound and sealed with a wax (mastic) seal, and the number of sheets must be certified by the head of the institution.

When issuing strict reporting forms from the warehouse, the following entry is made for the actual cost of each unit or for the average actual cost (the write-off of inventories must be reflected in the accounting policy of the institution):

Debit account 2 401 01 272 "Consumption of inventories"

Credit account 2 105 06 440 "Decrease in the value of other inventories."

At the same time, strict reporting forms are written off from the off-balance sheet account 03-1 “Strict reporting forms in the warehouse” and accepted for accounting into the off-balance sheet account 03-2 “Strict reporting forms in the sub-report”.

The person responsible for the implementation of strict reporting forms issues registered strict reporting forms for invoices to the cashier ticket office, non-staff commissioners, city theater box offices for sale. The issuance of tickets to the ticket sales authority can only be carried out if there is a contract agreement concluded between the theater and the authorized person and an agreement on full financial liability. The invoice is issued in two copies - one is issued along with strict reporting forms, the second is transferred to the accounting department of the institution.

The selling price on ticket forms, as a rule, is not printed, as it may vary depending on the performance, the time it is shown, and the cast of actors, so the price is indicated immediately before the sale of tickets. In this case, the theater stamp is placed on the ticket.

When issuing strict reporting forms to distributors with whom a long-term agreement has been concluded, an accounting entry is made using account 0 401 04 130 “Deferred income” for the amount of ticket sales that is not related to the income of the current reporting period. In the author’s opinion, it is advisable to use this account in connection with the phased delivery of services for the exhibition of performances and concerts. The accounting entry will look like this:

Debit

Credit

Stamped and registered strict reporting forms, when transferred for sale, are written off from off-balance sheet account 03-2 “Strict reporting forms in sub-reporting”. At the same time, an entry is made on off-balance sheet account 03-3 “Strict reporting forms for sales.”

Officials report for received and used strict reporting forms, receipt stubs, copies of cash registers and cash reports on tear-off tickets on the day the proceeds are delivered. Reports from officials serve as the basis for recording revenue under a receipt order.

Strict reporting forms not returned in a timely manner are considered sold, and the city box office or a non-staff representative pay their nominal value.

Non-staff authorized representatives for the sale of strict reporting forms and ticket cashiers of the institution are obliged, within the period established by the order of the head of the institution, to hand over to the cash desk of the institution or transfer to its account the proceeds for the sold strict reporting forms.

A summary report on the sale of strict reporting forms for each performance, concert, performance must be compiled on the basis of data on the registration of strict reporting forms, invoices for their release for sale, invoices for the return of unsold strict reporting forms. The summary report must be sent to the institution’s accounting department for verification and processing no later than the next day after the performance, concert, or performance when held in an inpatient setting. This report must be accompanied by bound copies of the strict reporting forms of the used kit.

Recognition of revenue for the current reporting period from the sale of strict reporting forms is recorded at the sales price by recording:

Debit account 2 401 04 130 "Deferred income from market sales finished products, works, services"

Credit account 2 401 01 130 "Income from market sales of finished products, works, services."

The receipt of revenue from the sale of tickets is reflected by the following posting:

Debit account 2 201 01 510 “Receipt of institution funds to bank accounts” or

Debit account 2 201 04 510 "Receipts to the cash desk"

Credit account 2 205 03 660 "Reduction of accounts receivable for income from market sales of goods, works, services."

When using the electronic form of sales of strict reporting forms for the sales amount, the following entry is made:

Debit account 2 205 03 560 "Increase in accounts receivable for income from market sales of finished products, works, services"

Credit account 2 401 01 130 "Income from market sales of goods, works, services."

Return of unsold forms

The return of unsold strict reporting forms is issued with an invoice and is reflected at the sales price using the “red reversal” method:

Debit account 2 205 03 560 "Increase in accounts receivable for income from market sales of finished products, works, services"

Credit account 2 401 04 130 "Deferred income from market sales of finished products, works, services."

Correction using the “red reversal” method is documented in a Certificate (f. 0504833), in which it is necessary to make a reference to the number and date of the corrected Operations Journal, as well as justify the corrections. The return of unsold strict reporting forms is reflected by writing off from the off-balance sheet account 03-3 “Strict reporting forms on sale” and by an entry on the off-balance sheet account 03-4 “Strict reporting forms not sold”. Unsold strict reporting forms are indicated in the Act on the write-off of strict reporting forms (f. 0504816). On its basis, within the period established by the order of the head of the institution, strict reporting forms are destroyed and written off from off-balance sheet account 03-4 “Strict reporting forms not sold.”

Let's look at accounting for ticket sales using an example.

Example. The theater purchased 10,000 ticket forms from the printing house. The cost of the order was 15,000 rubles, VAT is not charged. After registration, 300 tickets were duly transferred for sale to the theater box office. The price of one ticket to the performance is 200 rubles. 270 tickets were sold; unsold tickets were returned to the theater's accounting department.

The accountant recorded the transactions as follows.

Debit

Credit

Received ticket forms from

printing houses

Receipt of forms reflected

tickets to the warehouse

Tickets issued for reporting

stamping

Disposal from warehouse reflected

ticket forms

Tickets issued

distributor on

implementation

Issuance of forms reflected

strict reporting with

implementation reporting

Tickets sold

distributor

Revenue received at the cash register

from ticket sales

Reported for implemented

strict reporting forms

Ticket refund reflected

"red reversal" method

Return of forms reflected

strict reporting

According to the act form

unsold tickets

destroyed

S. Gulieva

Journal expert

"Budget organizations:

accounting and taxation"

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 Moscow Art Theater named after 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 loud scandal around 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 with 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, with human point From the point of view of the law, [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, in the days pre-sale tickets Oleg Pavlovich Tabakov specially arrives early to the theater because he likes to look at the line. Therefore, I do not rule out that it was some kind of provocation.”

However, there is also a less pleasant one for everything. theater world point of view on this near-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 legal successor of 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. in 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 at a higher price - 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 this should already be done tax authorities", noted Alexandrov.

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 administrations cultural institutions and therefore the fight against this phenomenon must be done through work with commercial theater services.

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 his friends are his pages in social network There 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 give up to 40% of tickets for free sale; these are reservations for guests, sponsors, and employees. And this 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 are trying to buy from theater box office best places. 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 making official expenses, for example for a banquet, is not always easy. 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 receipt. 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, only Bolshoi Theater At least 50 people worked. Plus there were people selling tickets to the State Kremlin Palace, to Lenkom, to the Rossiya cinema and concert hall, 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, cited 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 Anton Chekhov's play "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 authentic 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 they, in fact, 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 when 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 time speculation was punished, and severely. Today, this business is carried out by the same people who Soviet years sold tickets under the columns of the Bolshoi Theater. 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.

June 27 deputies State Duma adopted in the third - final - reading a bill aimed at combating ticket resellers, as well as regulating the rules for the return and sale of tickets for cultural and entertainment events. The law against the so-called “ticket mafia” should come into force on September 1, 2019.

What kind of law is this about the “ticket mafia” and what kind of tickets are we talking about?

In the first reading, the bill “On Amendments to the Law of the Russian Federation “Fundamentals of Legislation of the Russian Federation on Culture”” was considered by deputies of the State Duma on January 15, 2019. The document regulates the rules for the purchase, sale and return of tickets to museums, theaters, circuses, and concerts. It also applies to subscriptions and the sale of excursion vouchers to exhibitions, entertainment, cultural and educational or theatrical events. It's like paper tickets, purchased at the box office, and about electronic ones.

During the review, fines for resale of tickets were removed from the original version, and the procedure for their return was also more clearly defined.

Who can sell tickets?

According to the text of the law, the sale of tickets can also be carried out by an authorized organization with which the theater, museum, circus, concert company, musical or dance group etc. concludes an agreement. Similar requirements apply to individual entrepreneurs. The document also states that the organization has the right to allow an authorized person to transfer, under an agreement, to another person the rights and obligations for the sale of tickets, subscriptions and excursion vouchers for entertainment events. The transfer of rights and obligations is carried out in accordance with civil law.

The law prohibits selling tickets at a premium, but allows charging for Additional services: for example, for booking or delivery. This fee must be less than 10 percent of the ticket price, “unless otherwise provided in an agreement entered into by the performing arts organization or museum with an authorized person,” the document notes.

Will it be possible for the buyer to sell a previously purchased ticket?

In the first version of the bill, it was proposed to introduce a fine of 300 thousand rubles even for a one-time resale of a ticket by an unauthorized person. By the third reading, this clause was removed, and now a person can subsequently sell a ticket purchased for himself at a price no higher than the face value. The document notes that this is a one-time sale.

What about personalized tickets?

The law also defines the rules for the sale and use of personalized tickets. When purchasing a personalized ticket, you must present a passport or other identification document. You must take the document with you to a concert, theater, circus or other event and show it at the entrance. You cannot enter using someone else's passport. A citizen will not be allowed into the hall even if there are corrections, blots or errors in personal data on his personal ticket or subscription.

How will ticket returns be handled?

If a person decides not to go to a play, concert or similar event, then ten days before the event he will be able to return the full cost of the ticket. If the ticket is returned no later than five days in advance - no less than half, within five to three days - no less than 30%. If there are less than 72 hours left before the start of the event, then cultural institutions have the right to refuse to refund the money for the ticket.

A similar return procedure is provided for subscriptions. It is clarified that the first day of validity of the subscription is considered to be the first event indicated in it. Institutions may not accept refunds of tickets and subscriptions (including personalized ones) sold under a promotion or special program.

If the event is canceled due to the fault of the organizer, the buyer may either be asked to attend at another time, or offered an alternative, or a refund. Refunds of tickets due to documented circumstances of illness or death of family members will be carried out in accordance with government regulations.