Accounting for the movement of funds on a corporate card. Corporate cards in accounting: everything a company accountant needs to know

The company plans to enter into an agreement with the bank to issue personalized corporate cards. How to reflect accounting in accounting and accounting records? What regulations are used?

Question: The company plans to enter into an agreement with the bank to issue personalized corporate cards for payments on a business trip for travel, accommodation and other expenses. How to organize accounting of corporate cards? What documents must be used to confirm card expenses? How to reflect accounting in accounting and accounting records? What regulations should the company enshrine the use of cards?

Answer: Below is a selection of material on questions that interest you. In particular, the issue of reflection in accounting and tax accounting was considered. Questions documentation expenses incurred - that is, an advance report with attached documents confirming the expenses incurred. The procedure for issuing cards, their accounting and control is also discussed below.

Corporate cards: accounting, calculations and documents

Companies are increasingly using corporate cards instead of withdrawing cash from checks. This is convenient: you don’t have to go to the bank every time to get money, and the employee can access the funds in right time. It also reduces the risk of money being lost or stolen during transit.

Therefore, if you still use checkbooks, think about switching to plastic? Today I will tell you where to start working with cards and how to organize it.

What types of cards are there?

There are two types of corporate cards - debit and credit. Calculations according to debit card are carried out only at the expense own funds companies. Availability on credit card own money not necessary. The bank will lend funds within a pre-agreed limit.

The card can be opened to a current current account or to a special card account by separating the required amount from the main money. And if you are afraid that an employee will spend extra money, then it is better to open a separate account. But linking to a current account can also be safe if you set limits beyond which the employee will not be able to withdraw money.

DOCUMENT FORMS

Forms necessary documents you can view and download. To enter the “Forms” section, select the corresponding button at the top of the main page of the site.

Cash cards have become widespread. They are a type of debit card. Their functionality is the same: you can pay for purchases, withdraw money from your current account and top it up. But the bank will only open a cash card for a current account. As a rule, it is used by companies that sell retail, so that the cashier at the end of the day can deposit cash proceeds to a bank account.

When you have decided on the type of cards, you can enter into an agreement on issue and maintenance. Each bank has its own tariffs, conditions and list of documents.

At this stage, you need to select employees who will receive the cards and use them. Take this issue seriously. Employees will not be able to transfer plastic to each other for payment. Banks stipulate such a ban in the contract. In addition, responsibility for the safety of the card and transactions on it lies with the person in whose name it is issued. And if the card has several users, this is dangerous. The company will not be able to recover the overdraft on the card, since it will not find the initiator of the transaction.

By the way, about the responsibility of employees - cardholders - to the company. The employee is responsible for the shortfall up to the limit of his monthly earnings. This is written in Article 241 of the Labor Code of the Russian Federation. The company enters into a full financial liability agreement with some employees. The list of such positions can be found in Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85.

If an agreement on full financial liability has been concluded with the employee, then the full amount of damage can be recovered from him (Article 242 of the Labor Code of the Russian Federation).

What to include in the regulations for working with cards

Once you receive the cards, don't rush to hand them out to your employees. First, explain the rules for working with plastic. To do this, draw up a regulation and familiarize employees with it against their signature (see sample below. - Editor’s note). The document will help control cards and account for transactions on them.

Each company will have its own final version of the regulations. But it is important to describe the following key points:

FULL NAME. and positions of employees - card holders;

What operations can be performed using the card (payment or cash withdrawal);

What can you spend money on (economic activities, travel and entertainment expenses);

Limit (general or individual for each expense);

The period within which the employee must report and documents confirming expenses;

Procedure in case an employee suddenly loses a corporate card;

Responsibility for compliance with regulations and the procedure for collecting damages from the employee.

To record the issuance and return of cards, keep a logbook (see sample below. - Ed. note), a special statement or act. In the document please indicate: Full name. and the employee’s position, card details, date of issue, employee’s signature for receiving the plastic, and a return note.

In the card details, do not indicate the secret code CVV/CVC - the three digits that are on the back. It is not safe. It is this code that the cardholder enters to confirm his rights when paying for a purchase online.

Withdrawing money or paying with a corporate card is equivalent to issuing an accountable account. This means that the employee must confirm his expenses with an advance report.

However, it is not at all necessary that the employee report within three days after the time for which the money was issued has expired. This period applies to cash payments. It was established by the Central Bank in paragraph 6.3 of Instructions No. 3210-U on the procedure for conducting cash transactions. Payments with corporate cards are non-cash. The instructions of the Central Bank of the Russian Federation do not apply to them.

The same principle can be applied to other rules. The company cannot issue accountable cash to an employee who has not reported the previous amounts. This rule is also from paragraph 6.3 of Instructions No. 3210-U. It turns out that money can be given to an employee who did not report on a corporate card on time.

The company issues accountable cash at the request of the employee. And if the employee pays for purchases with a card, you can do without an application. Just don’t confuse this with the situation when those accountable transfer to personal card employee. Here a statement is necessary. The Russian Ministry of Finance indicated this in a letter dated August 25, 2014 No. 03-11-11/42288.

True, local inspectors think differently. When checking, they can fine a company that uses corporate cards, but does not comply with the procedure for cash transactions from the Central Bank Instructions No. 3210-U.

Fines can be challenged in court. There are decisions in favor of the companies: decisions of the Third Arbitration Court of Appeal dated January 30, 2013 in case No. A33-15574/2012 and the Seventh Arbitration Court of Appeal dated December 20, 2012 in case No. A03-6142/2012.

How to reflect card transactions in accounting

So you've got your cards. Do I need to reflect the plastic itself on the accounting accounts? There are two points of view.

According to the first, cards do not need to be reflected in accounts.

Supporters of the second point of view believe that cards should be reflected in account 002 “Inventory assets accepted for safekeeping” at a symbolic valuation. For example, 1 rub. This point of view is quite logical. The card is the property of the bank. This is written on its reverse side. Sometimes the bank even stipulates in the contract a condition for the return of an expired card. True, clients usually don’t return cards, and bankers don’t insist.

The costs of issuing and servicing corporate cards can be taken into account when calculating income tax and the single tax under simplification (subclause 15, clause 1, article 265, subclause 9, clause 1, article 346.16 of the Tax Code of the Russian Federation).

For payments on a corporate card, show the subaccount “Corporate cards” on account 55 “Special accounts in banks”. Is the plastic linked to a current account and not to a separate card account? Then use count 51.

Let's say an employee withdrew an amount from corporate card. Show this with wiring:

DEBIT 71 CREDIT 55 subaccount “Corporate card No. …”
- money was issued against the account from the card account.

And if the card is linked to a current account, then an entry on the debit of account 71 and the credit of account 51 of the sub-account “Corporate card No. …”.

The money that an employee withdraws from a bank card does not need to come to the cash desk. After all, they don’t go through it. Immediately debit the amounts to account 71.

If you don't have daily access to cash flow data, you may be more likely to hear about withdrawals from employees rather than the bank. In this case, proceed as follows. When the employee brings the advance report with a receipt, make the following entries:

DEBIT 71 CREDIT 57
- money was withdrawn from the account and issued for reporting;

DEBIT 20 (26, 44) CREDIT 71
- expenses are reflected based on advance report.

And when you receive bank statements, debit the money from the account and take into account the bank commission:

DEBIT 57 CREDIT 55 (51)
- money has been debited from the account;

DEBIT 91 subaccount “Other expenses” CREDIT 55 (51)
- bank commission is taken into account in expenses.

If the card is a debit card, use the transactions that we discussed above. When using a credit card, make entries in account 66. Let's look at an example.

Let’s say an employee paid expenses in the amount of 15 thousand rubles with a corporate card. At the end of the month, the company repaid its debt to the bank and transferred interest in the amount of 750 rubles. Postings:

DEBIT 55 CREDIT 66
- 15,000 rub. - received credit money;

DEBIT 71 CREDIT 55
- 15,000 rub. - funds were withdrawn from the card to pay for business expenses;

DEBIT 26 CREDIT 71
- 15,000 rub. - expenses are reflected based on the employee’s advance report;

DEBIT 91 subaccount “Other expenses” CREDIT 66
- 750 rub. - interest for the use of borrowed funds is included in expenses;

DEBIT 66 CREDIT 51
- 15,750 rub. - the debt and interest on it have been paid.

How to take into account for tax purposes travel expenses paid using bank cards. The organization applies common system taxation

For payment travel expenses An employee can be issued a plastic bank card. When calculating income tax, take into account travel expenses paid using a bank card as part of other expenses associated with production and sales (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation).

Costs for opening and using cards

How to take into account the costs associated with opening bank cards to pay for business trips when calculating income tax

Operations for opening and using bank cards issued to employees for business trips are accompanied by expenses in the form of bank commissions. When calculating income tax, include the commission amount in other expenses (subclause 25, clause 1, article 264 of the Tax Code of the Russian Federation).

An example of how to take into account operations for opening and servicing bank cards to pay for travel expenses. The organization applies a general taxation system

Manager of Alpha LLC A.S. Kondratiev was sent on a business trip abroad. On April 16, 2015, the organization transferred 35,000 rubles. to a ruble corporate bank card.

On April 17, Kondratyev withdrew 400 euros from an ATM abroad to pay for hotel services. When receiving currency using a corporate card, the ruble equivalent was debited from the organization’s account, recalculated at the rate of 53.15 rubles. per euro.

Kondratiev returned from a business trip on April 28. On April 30, he submitted an advance report to the accounting department, to which he attached a bank certificate about the cash flow in the account. Also on April 30, the bank withheld a commission of 500 rubles for servicing a corporate card account.

The organization's accountant made the following entries in the accounting records.

Debit 55 Credit 51
- 35,000 rub. - money was transferred to the card account;

Debit 71 Credit 55
- 35,000 rub. - the issuance of money on account is reflected.

Debit 26 Credit 71
- 21,260 rub. (400 EUR x 53.15 rubles/EUR) - hotel fee is taken into account;

Debit 91-2 Credit 55
- 500 rub. - the bank withheld a fee for servicing the card account.

When calculating the advance income tax for April, the Alpha accountant included a hotel fee (RUB 21,260) in travel expenses, and a bank commission (RUB 500) in the group of expenses for bank services as other expenses.

Currency conversion costs

How to take into account the bank’s commission for currency conversion when calculating income tax when an employee uses a bank card on a business trip abroad

When paying for goods, work, or services on a business trip abroad with a bank card, the bank may charge a fee for converting currency. When calculating income tax, include the amount of such a commission as part of other expenses (subclause 25, clause 1, article 264 of the Tax Code of the Russian Federation).

How to confirm expenses

When taxing profits, it is allowed to take into account only economically justified and documented confirmed expenses(Clause 1 of Article 252 of the Tax Code of the Russian Federation).

How to confirm payment of travel expenses when using a bank card

Upon returning from a business trip, the employee must attach to the advance report the originals of all documents related to the use of a bank card (for example, ATM receipts, slips). They must include the name of the bank card holder. The same procedure applies if the employee used a personal bank card for payment (letter of the Ministry of Finance of Russia dated April 6, 2015 No. 03-03-06/2/19106).

Suppose an employee on a business trip abroad paid with a bank card denominated in rubles. At the same time, the payment itself went through foreign currency. Then the organization’s expenses for travel expenses should be determined based on the amount of currency spent according to the primary documents at the exchange rate in effect at the time of payment. The exchange rate can be confirmed by a certificate of cash flow in the account, certified by the bank (letter of the Ministry of Finance of Russia dated July 10, 2015 No. 03-03-06/39749). This rule applies to both the accrual method and the cash method.

An example of accounting for expenses in foreign currency during a business trip, paid with a ruble card, when calculating income tax

Manager of Alpha LLC A.S. Kondratiev was sent on a business trip abroad. On July 20, 2015, the organization transferred 35,000 rubles. to a ruble corporate bank card.

On July 28, Kondratiev presented an advance report. Attached to it was a hotel bill in the amount of 400 euros and a certificate of cash flow in the account, certified by the bank. When calculating the advance income tax for the nine months of 2015, the amount of 25,960 rubles was taken into account.

What if a seconded employee cannot confirm the exchange rate for converting rubles into foreign currency due to the lack of a primary document for the exchange? Then the amount of expenses in foreign currency can be compared with the accountable amount in rubles issued in advance, according to the official exchange rate of the Bank of Russia on the date of issue. The explanation is this. In the case of an advance payment for expenses in foreign currency, such expenses are recalculated at the official exchange rate of the Bank of Russia on the date of transfer of money. This is provided for in paragraph 10 of Article 272 Tax Code RF. Such clarifications are given in the letter of the Ministry of Finance of Russia dated September 3, 2015 No. 03-03-07/50836.

If the organization uses the cash method and there is no certificate of movement of funds in the account, to convert the spent amounts of currency into rubles, use the official exchange rate of the Bank of Russia on the date of issue of money. Recognize expenses on the date of approval of the advance report. This follows from paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

An example of how to take into account the costs of currency conversion when traveling abroad when calculating income tax. There is no currency exchange document

Manager of Alpha LLC A.S. Kondratiev was sent on a business trip abroad. On July 20, the organization transferred 35,000 rubles. to a ruble corporate bank card. The exchange rate of the Bank of Russia on the date of transfer of money is 62.90 rubles. for euros (conditionally).

On July 24, Kondratyev paid for the hotel with this card. The payment amount was 400 euros. When writing off currency on a corporate card, the ruble equivalent was written off from the organization's account, recalculated at the bank's exchange rate - 64.90 rubles. per euro. total amount payment amounted to 25,960 rubles. (400 EUR x 64.90 rubles/EUR).

On July 28, Kondratiev presented an advance report. Attached to it was a hotel bill in the amount of 400 euros and a certificate of cash flow in the account, certified by the bank. But Kondratiev lost the document on the currency exchange. Therefore, the accountant compared the costs of hotel accommodation with the accountable amount in rubles issued in advance, according to the official exchange rate of the Bank of Russia on the date of issue. When calculating the advance income tax for nine months, the accountant took into account 25,160 rubles. (400 EUR x 62.90 rubles/EUR).

It also happens that a business traveler’s expenses are paid from another person’s bank card. Then include the spent funds as part of tax expenses, provided that the money is returned to the owner of the bank card. In this case (along with documents confirming expenses incurred during the business trip), the employee must additionally submit a receipt from the bank card holder. It must indicate that the business traveler reimbursed him for the corresponding expenses (letter of the Federal Tax Service of Russia dated June 22, 2011 No. ED-4-3/9876).

Accounting for transactions with corporate cards

Accounting for payment for goods, work or services using a corporate card differs from traditional accounting for imprest amounts.

Accounting in the company is maintained in accordance with the working chart of accounts. It is developed based on standard plan accounts approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. This is stated in paragraphs and the Regulations on accounting and financial statements V Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

SPECIAL ACCOUNT FOR ACCOUNTING MONEY ON THE CORPORATE CARD

A special card account (SCA) is a company’s independent bank account, separate from its current account.

Accounting for all transactions on this account using corporate cards must be kept on a synthetic account 55"Special bank accounts."

For more convenient accounting of transactions on corporate cards, a synthetic account is opened subaccount first order “Special corporate card account”. But the detailing of the accounting object does not stop there.

Special cases - special subaccounts

Several card accounts. If several card accounts are opened (for each corporate card), then subaccount opens for each card account.

One card account, several users. It is possible that several corporate cards are issued for one card account. They are used by different employees who have the right to make payments within the general payment limit. In this case, it makes sense to open second-order subaccounts in in terms of employees.

Entries in accounting policies

The working chart of accounts is an element accounting policy(Clause 4 PBU 1/2008). It also needs to describe the system of sub-accounts opened for account 55.

The working chart of accounts is usually included in the appendix to the order approving the accounting policy. An example of such an application is given below.

CREDITING FUNDS TO THE CORPORATE CARD

When transferring funds from a current account to a special card account, the following entry must be made in accounting:

DEBIT 55 subaccount “Special corporate card account” CREDIT 51

— the amount in rubles is transferred from the company’s main current account to the corporate card account.

The basis for this entry is payment order and a statement from the card account confirming the transfer of money.

CHECKING OFF FUNDS FROM A CORPORATE CARD IS IDENTICALLY ISSUING THEM ON ACCOUNT

Based on the bank statement containing information about the card details, the accountant makes an entry to write off the money. In this case, write-off is the issuance of accountable amounts to the cardholder: DEBIT 71 CREDIT 55 subaccount “Special corporate card account”.

Funds debited from a special company account as a result of a transaction using a corporate card are considered issued to the employee on account.

Read more about the form of the advance report and how to fill it out in the previous article.

On time, established by position on the use of corporate cards, the employee must submit an advance report on the expenditure of the money from the corporate card.

Based on the approved advance report, the accountant will write off the debt of the accountable person, capitalize the inventory items acquired by him, and assign to the cost accounts the amounts of paid travel or business expenses: Debit 10, 20, 26, 44, 60 Credit 71.

EXAMPLE 1

Moonstone LLC sends engineer R.A. Ozerov on a business trip from May 13 to 14, 2014. The employee was issued a corporate card.
On May 12, 2014, 50,000 rubles were transferred to the card by payment order.
During a business trip, an employee:
— On May 13, 2014, I paid for air tickets worth RUB 15,000 with a card;
— On May 14, 2014, I paid 5,600 rubles for hotel accommodation;
— On May 14, 2014, I withdrew 1,400 rubles in cash. (per diem due to him).

Solution

In the company's accounting records, these transactions will be reflected as follows.
Transferring money to the card
When transferring money to a special card account (corporate card) on May 12, 2014, the company accountant will make the following entry:
DEBIT 55 subaccount “Special corporate card account” CREDIT 51
— 50,000 rub. — reflects the amount transferred from the company’s current account to the card account.
Debiting funds from the card
In accounting, based on a bank statement for a special card account, we make the following entries:
May 13, 2014

— 15,000 rub. — funds were written off from a special card account under the report of R.A. Ozerov to pay for air tickets;
May 14, 2014
DEBIT 71 CREDIT 55 subaccount “Special corporate card account”
— 5600 rub. — funds were written off from a special card account under the report of R.A. Ozerov to pay for hotel accommodation;
DEBIT 71 CREDIT 55 subaccount “Special corporate card account”
—1400 rub. — funds were written off from a special card account under the report of R.A. Ozerov (daily allowance).
Advance report approved
After the employee confirms the expenses and submits to the accounting department the approved advance report on the corporate card with the documents attached to it, the accountant will make the following entries:
DEBIT 44 CREDIT 71
— 22,000 rub. (RUB 15,000 + RUB 5,600 + RUB 1,400) - employee travel expenses (travel, accommodation, daily allowance) are written off as expenses.
After this entry, account 71 will automatically close, and the balance on account 55 of the “Special Corporate Card Account” sub-account will correspond to the amount not used by the employee - 28,000 rubles. (RUB 50,000 - RUB 22,000).

If the employee does not submit an advance report with supporting documents on time, you need to make the following entry:

DEBIT “Shortages and losses from damage to valuables” CREDIT 71

— the amount not returned in a timely manner is included in shortages and losses from damage to valuables.

When the company establishes the guilt of the employee and the amount of damage caused by him, the accountant needs to make the following entry:

DEBIT 73 CREDIT 94

— the debt of the guilty employee to compensate for the shortage is reflected.

After the money is deposited in cash at the cash desk, the accountant will make the following entry:

DEBIT 50 CREDIT 73

— the shortfall in cash at the cash desk is compensated.

IN WHAT CASE SHOULD YOU USE ACCOUNT 57 “TRANSFERS IN TRAVEL”

Bank statements may not be received every day. In some cases, the accountant can learn about the movement of money on the card earlier from the employee’s advance report.

Accountable persons must retain and attach to the expense report not only primary accounting documents, but also ATM and terminal receipts for cash withdrawals or deposits.

In a situation where there is no statement yet, but the advance report has already been approved, it is advisable to reflect the movement of money using account 57 “Transfers in transit”. That is, based on the advance report, we make the following entries:

DEBIT 71 CREDIT 57

- money was issued on account.

DEBIT 57 CREDIT 71

— money was deposited by the accountable person to be credited to a corporate bank card.

After receiving the statement, close account 57:

DEBIT 57 CREDIT 55 subaccount “Special corporate card account”

— the debiting of funds from the account is reflected;

DEBIT 55 subaccount “Special corporate card account” CREDIT 57

— the receipt of funds to the corporate card account is reflected.

We write off the debt of the accountable person on the basis of the advance report approved by the manager.

Depending on the type of expenses, we select a debited account, and the corresponding account will always be account 71 “Settlements with accountable persons”:

DEBIT 20 (10, 26, 44, 60) CREDIT 71

— the expenses of the accountable person are written off.

EXAMPLE 2

On May 12, 2014, the accounting department of CJSC Sweets of the East transferred V.S. to the corporate card. Vatrushkina 100,000 rub.
May 13, 2014 V.S. Vatrushkin purchased goods for the company’s needs at the point retail worth 85,000 rubles. (including VAT - 12,966.10 rubles). On the same day he withdrew cash - 1000 rubles. But he didn't need the money. The next morning, the employee deposited them back onto the card through the ATM terminal.
May 14, 2014 V.S. Vatrushkin submitted an advance report with supporting documents to the accounting department:
— invoice, invoice and delivery note for purchased goods;
— ATM receipt for cash withdrawal;
— ATM receipt confirming the transfer of cash to the corporate card.
How to record transactions in accounting?

Solution

In the company's accounting records, these transactions for the purchase of goods will be reflected as follows.
Advance report approved
DEBIT 41 CREDIT 71
— 72,033.90 rub. (85,000 rubles - 12,966.10 rubles) - the goods are accepted for accounting on the basis of an advance report and a delivery note;
DEBIT 19 CREDIT 71
— 12,966.10 rub. — reflected VAT presented by the supplier (invoice);
DEBIT 71 CREDIT 57
— 1000 rub. — cash was withdrawn by the accountable person from the corporate card account;
DEBIT 57 CREDIT 71
— 1000 rub. — the accountable person deposited cash onto the card. As a result of these recordings, the formation credit balance on account 71 in the amount of 85,000 rubles;
DEBIT 68 CREDIT 19
— 12,966.10 rub. — subject to deduction of VAT on the purchased goods. Before receiving the bank statement, the accountant will make the following entries:
DEBIT 71 CREDIT 57
— 85,000 rub. - reflected accounts receivable accountable person, which at this moment is not confirmed by a bank statement on the company’s special card account.
Entries after receiving a bank statement
DEBIT 57 CREDIT 55 subaccount “Special corporate card account”
— 85,000 rub. — funds were written off from a special card account to pay for goods;
DEBIT 57 CREDIT 55
— 1000 rub. — cash was withdrawn from the corporate card;
DEBIT 55 CREDIT 57
— 1000 rub. — cash has been deposited onto the card.
Account balances
After these entries, account 71 will automatically close, like account 57, and the balance on account 55 of the “Special Corporate Card Account” sub-account will correspond to the amount unused by the employee - 15,000 rubles. (100,000 rub. - 85,000 rub. - 1,000 rub. + 1,000 rub.).

Personal income tax on amounts transferred to corporate cards

Money transferred to corporate cards are accountable funds. They can be used to pay for goods (work, services) that are produced in the interests of the company (buyer, customer).

The funds on corporate cards belong to the company, not to the employees (Resolution of the Federal Antimonopoly Service of the North-Western District dated July 18, 2011 No. A05-11476/2010).

Consequently, the accountable person does not have economic benefit and the amounts received by him are not recognized as an object personal income tax taxation(Article 41 and paragraph 1 of Article 209 of the Tax Code of the Russian Federation). Such amounts are the debt of the accountable person to the company.

Little tricks of clever workers

Multiple repetitions of operations to withdraw and return the same amounts on a corporate card without spending the money for purposes agreed upon with the employer may indicate that the employee is using accountable amounts for personal purposes.

In the Regulations on the use of corporate cards, it can be written that such transactions will be equated to a loan with the appropriate paperwork and payment of interest. In this case, cash withdrawal and deposit transactions will be reflected using account 66 “Settlements for short-term loans and loans."

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

Companies, like ordinary citizens, can pay their expenses using bank cards. However, despite all the convenience of such a scheme, there are some difficulties in processing and accounting for these expenses. Let's try to consider them.

In order to issue payment card The company must enter into an agreement with the bank. Most credit institutions provide such services. However, if an organization (client) enters into an agreement with a bank, then the holder of the bank card is an individual acting as an authorized representative of the company. This can be either the director of the company or any other person. It is his name, and not the name of the company, that will be indicated on the card.

Legal entities can open two main types of cards for their employees. The first is a payment card, it is intended for its holder to carry out transactions within the limits of the amount of funds established by the bank, settlements for which are carried out at the expense of the company’s money in its bank account. The second card is a credit card. Settlements on such cards are carried out using funds provided by the bank up to the established limit in accordance with the terms of the loan agreement.

Thus, these two types of bank cards differ from each other in that in the first case, in order to receive a payment bank card, an organization must transfer funds in advance to an already opened bank account or open a special card account in a bank. In the second case, the bank actually provides a loan to the organization.

Clients (i.e. firms) enter into an agreement with a credit institution, which defines specific conditions for the provision of funds for settlements on transactions made using payment cards, credit cards, the procedure for returning the funds provided, as well as the calculation and payment of interest on the specified cash.

A cardholder authorized by the company can make transactions using several payment and credit cards issued by one bank. Transactions can be made on several customer accounts using one payment card or credit card issued by the issuing credit institution to a person authorized by the client. All this must be provided for in the service agreement with the bank.

A credit card is issued directly to an individual - the card holder, who can carry out the following operations using payment and credit cards:

Receiving cash;

Payment of expenses related to economic activity, including payment of travel and entertainment expenses, on the territory of the Russian Federation;

Receiving cash in foreign currency outside the territory of Russia;

Payment of travel and hospitality expenses in foreign currency outside the territory of the Russian Federation.

By the way, most often companies use bank cards to pay for hospitality and travel expenses.

The big advantage of such operations is that the cash payment limit of 60 thousand rubles does not apply to payments for goods, works, and services between organizations. After all, this limit only applies to cash payments. And payment for goods, work or services using a bank card “is a tool for non-cash payments.”

In accounting

The basis for drawing up settlement and other documents to reflect the amounts of transactions performed using payment cards in accounting is the payment register or electronic journal. Both documents are issued by the bank, with the register usually issued on paper, and the journal in electronic form

Debiting or crediting funds for card transactions is usually carried out no later than the business day following the day the bank receives the payment register or electronic journal from a single settlement center. Subsequently, these documents can be obtained by the company.

It is important!
The company must inform the tax office about the registration of the card. Just like opening any other account, the company must notify the tax authorities within ten days. Violation of this deadline entails a fine of five thousand rubles (clause 1 of Article 118 of the Tax Code of the Russian Federation).

D 55 sub-account “Special card account” K 51 “Current account”
Funds were transferred to a bank card account from a current account

D 55 sub-account “Special card account” K 52 “Currency account”
Funds were transferred to a bank card account from a foreign currency account

The amount of remuneration that the bank charges for servicing a special card account is operating expenses in accounting and is accounted for in the debit of account 91 “Other income and expenses”, subaccount “Other expenses”.

In the accounting records of an organization, when paying for bank services, the following entry is made:

Paid for bank services

However, the most difficult thing is to organize analytical accounting for the “Special Card Account” subaccount. After all, accounting for this sub-account must be organized in the context of specific card accounts opened in a particular bank. In addition, analytical accounting is significantly influenced by the conditions for the issuance and use of bank cards offered by the bank.

So, for example, when concluding an agreement, the bank may impose a condition on the presence of a minimum balance on the organization’s account (a security deposit that can be used for settlements in exceptional cases to cover exceeding the payment limit). In this case, it is advisable to use second-order subaccounts “Special card account - minimum balance” and “Special card account - payment limit”.

If several cards are opened for a special card account, then any holder can carry out transactions using them within the total payment limit. In this case, analytical accounting of cardholders is not required until the funds are issued to the accountable person.

If each payment card corresponds to a separate card account, then when funds are transferred to a special card account, a special statement is sent to the bank containing the holders’ data and card numbers, as well as the amounts to be credited to each bank card. In this case, analytical accounting is carried out in the context of holders of issued cards.

When opening a bank card in foreign currency, you must keep in mind that in accordance with the Regulations on accounting“Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2000, approved by Order of the Ministry of Finance of the Russian Federation dated January 10, 2000 No. 2n “On approval of the accounting regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2000" (hereinafter referred to as PBU 3/2000), foreign currency held on a special card account must be revalued on the date of the transaction and on the date of preparation of financial statements.

The resulting exchange differences are taken into account for accounting and tax accounting; Moreover, in both types of accounting, the amounts of exchange rate differences are considered non-operating income (expenses). In accounting, exchange rate differences are attributed to financial results and are reflected in account 91 “Other income and expenses”:

D 55 subaccount “Special card account” K 91 subaccount “Other income”
The amount of positive exchange rate difference is reflected

D 91 subaccount “Other expenses” K 55 subaccount “Special card account”
The amount of negative exchange rate difference is reflected

For report

Money debited from the account legal entity, are considered issued on account to the bank card holder. In addition, the cardholder can use the payment card directly to withdraw cash. In this case, the employee must provide advance reports and documents confirming expenses. If he did not do this, and the bank statement indicates that cash was withdrawn from the card account, the organization’s accountant reflects the debt of the organization’s employee as follows:

D 73 “Settlements with personnel” K 55 sub-account “Special card account”
The write-off of cash from a special card account not confirmed by primary documents is reflected

Upon receipt of the expense report, the expenses incurred (related to production activities organizations) are reflected in general procedure. If the expenses incurred by an employee of the organization are not related to the production activities of the organization, then the latter is obliged to reimburse them. Reimbursement by the employee of these amounts can be made in two ways: either the employee of the organization deposits cash into the organization’s cash desk, or the organization withholds the amount of damage from wages employee.

Question

Good afternoon. We are your client. Contract 49825. Two related issues.

Corporate card issued directly to the current account

1. The employee withdrew cash from an ATM and deposited it into the organization's cash desk. Which wiring and which source documents are issued (cash outgoing order, cash incoming order, advance report)?
2. The employee paid for materials in the store with a bank card, received a cash receipt and sales receipt on September 19, and according to the bank statement, the money was written off on September 22. What transactions and what primary documents are drawn up (cash outgoing order, cash incoming order, advance report)?

Filippov Oleg Viktorovich

Answer

Withdrawing funds from a corporate card is equivalent to issuing accountable amounts. Therefore, it is necessary to reflect all debit and receipt transactions on the card in accounting.

Receive from the employeestatementon the issuance of money on account. It must contain (clause 6.3 clause 6 of Directive N 3210-U):

— the amount that must be issued for reporting;

- the period for which the money is issued;

— signature of the head of the organization (another person authorized to sign applications for the issuance of money under a power of attorney);

— date of signing the application.

Issue a cash receipt order (RKO) according to form N KO-2, which must be signed Chief Accountant organization (another person authorized to sign cash documents by order or power of attorney issued by the head of the organization) (clauses 4.2, 4.3, clause 4, clause 6 of Directive N 3210-U).

After the employee puts his signature on the cash register, the cashier (employee, in job responsibilities which includes conducting cash transactions), and if it is not there, the head of the organization issues a corporate card to the employee and signs the cash register account (clause 6.2, clause 6 of Directive N 3210-U).

The employee who received the money (card) for reporting must submit an advance report(form N AO-1) within three working days from the date (clause 6.3, clause 6 of Directive N 3210-U, clause 26 of the Regulations on Business Travel) the expiration of the period for which the money was issued. This period is indicated in the employee’s application for the release of money on account.

To the advance report, the employee must attach original documents confirming the expenses incurred (receipts, BSO, cash and sales receipts, etc.). The employee must write down the list of these documents on the back of the expense report.

Having received an advance report from the employee, give it to himreceiptin receiving an advance report(cut-off part of form N AO-1).

The chief accountant checks the expense report within the deadline established by the local normative act organization (for example, regulations on document flow).

It is advisable to conduct analytical accounting in the context of cardholders. If a company has opened a separate account for each corporate card holder, then for each account. If several cards are linked to one account, maintain several sub-accounts.

Settlements on the corporate card are recorded on account 55 “Special accounts in banks”.

Card transactions are reflected as follows: accounting entries:

— Debit 55 Credit 51 — the company credits funds to the card;

— Debit 55 Credit 71 — replenishment of the card by an employee through an ATM;

— Debit 71 Credit 55 — debiting funds from the card when an employee pays in non-cash form or in case of cash withdrawal from an ATM;

— Debit 26 (60 or 91) Credit 71 — presentation of an advance report;

- Debit 50 Credit 73 - contribution by the employee of funds to reimburse expenses.

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Corporate cards are the most convenient means of settlements with accountable persons. We will tell you in the article how to apply for them and receive them from the bank.

You can issue money on account different ways. One of them is to use corporate bank cards.

What is a corporate bank card

A corporate card is a universal means of payment, an alternative to a checkbook. The card can be issued to a special card account or to a company current account.

Advantages of working with corporate cards

Corporate cards make life easier for managers, accountants, cashiers, and accountable persons.

Note. For what purposes can a corporate card be used?

It is convenient to use a corporate card to pay for goods, payments to suppliers, travel, entertainment, and business expenses. You cannot use corporate cards for payment personal shopping or receiving a salary.

Dual purpose. Employees can use corporate cards both to receive cash and for non-cash payments.

Document flow is reduced. To issue cash on account, as a rule, it must be withdrawn from the current account. To do this, the manager signs the check. According to it, the cashier receives money from the bank, draws up a cash receipt order (clause 3.1 of the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P, hereinafter referred to as Regulation of the Central Bank of the Russian Federation N 373-P), makes an entry in cash book(unified form N KO-5, approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88).

When replenishing a special card account, the manager only needs to sign a regular payment order. And if the card was issued to a company’s current account, then this is not necessary.

Clause 4.4 of the Regulations of the Central Bank of the Russian Federation N 373-P stipulates that in order to receive accountable amounts, the employee is required to fill out an application. The head of the company must have a hand in it, indicating the amount and period for which the employee is given the money.

Note.The employer has the right, at its discretion, to oblige accountants to fill out applications to control, for example, the deadlines for submitting advance payments.

When using corporate bank cards, the accountable person does not need to write an application for the issuance of money.

Consumables are excluded from the document flow chain cash orders, which must be formalized when issuing accountable amounts in cash (clause 4.1 of the Regulations of the Central Bank of the Russian Federation N 373-P).

The secondary use of a corporate card by one accountable person is in no way linked to his provision of an advance report on the first occasion of spending accountable amounts, as is required for cash payments (clause 4.4 of the Regulations of the Central Bank of the Russian Federation N 373-P). Unless otherwise established by internal local regulations, an employee can report once on all accountable expenses.

100,000 rub. - not the limit. When paying for goods (work, services) using a corporate card, you do not need to comply with the payment limit (RUB 100,000) established by paragraph 1 of Bank of Russia Directive No. 1843-U dated June 20, 2007 for cash payments under one agreement.

Note. The company may set its own limit for payments with corporate cards.

What types of cards are there?

Before you issue corporate cards for payments to accountants, you need to decide which cards are more convenient for your company to use.

Banks can issue corporate cards different types(clause 1.5 of the Regulations on the issuance of payment cards and on transactions performed with their use, approved by the Bank of Russia dated December 24, 2004 N 266-P, hereinafter referred to as Regulation N 266-P): debit (settlement) and credit. On a debit (payment) card - the company’s own money, on a credit card - borrowed funds.

Note. Overdraft to debit card

In some cases, an overdraft is opened for a debit card - a loan provided by the card issuing bank to the client in the event of insufficient or absent funds in his bank account (clause 1.5 of Regulation N 266-P).

Both corporate cards can be either personalized or non-personalized. Name cards are issued to a specific employee of the company. In addition to the holder's first and last name, the company name is embossed.

Unnamed - issued to the company. Such a corporate card can be used by any of the selected accountable persons.

Note.Embossing is the application of data on a card in the form of embossed characters.

Card limit

For each corporate card, you can install individual limit spending funds. The company can set both permanent and temporary limits on card spending. In addition, when using corporate cards, you can define limits on different categories expenses: cash withdrawals, the maximum amount of a one-time non-cash write-off, transactions abroad, etc.

Note.Corporate cards are valid for three years.

Which cards are most often used for settlements with accountants?

As practice shows, companies mainly use debit non-personal corporate cards with a limit set for each card for different categories of spending and an overdraft.

Which account should I link corporate cards to?

Cards are issued by credit organisation- bank (clause 1.5 of Regulations N 266-P).

The issuing bank, taking into account the current regulations issued by the Central Bank of the Russian Federation, establishes the conditions for issuing corporate cards - list necessary documents, service fees, etc.

As we noted above, corporate debit cards can be linked to a current or special card account.

Note.The cards issued by the bank belong to it by right of ownership.

Dangers of linking corporate cards to a current account

If a corporate card is linked to the company's settlement (current) account, the card holder ( accountable person) has open access to the company's funds.

You can secure your current account balance by setting a card limit.

Advantages of a special card account

When using a special card account, the bank opens a special bank account for the company based on an agreement. The funds transferred to it, which are supposed to be issued on account, are separated from the company's main money.

Spending money from such an account is allowed only using a card (except for the case of transferring the balance when closing the account). An account can be opened by an organization in rubles or foreign currency.

The opening of a new account must be notified to the tax inspectorate within seven working days (subclause 1, clause 2, article 23 of the Tax Code of the Russian Federation), as well as the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation (subclause 1, clause 3, article 28 Federal Law dated July 24, 2009 N 212-FZ).

If the company issues cards for an already opened card account, then there is no need to notify anyone. The corporate card itself is not an independent type bank account. It is a means of payment with which the company manages money in the account (clause 1.12 of the Regulations of the Central Bank of the Russian Federation N 266-P).

Note. Special card account - in rubles or foreign currency?

It is more convenient to open a ruble special card account. If you have a ruble card account, it is not necessary to open a foreign currency card account. Indeed, in accordance with clause 2.4 of Regulation N 266-P, transactions with a corporate card can be carried out in a currency different from the account currency. When receiving foreign currency using a ruble corporate card, the bank will simply convert the required amount.

What documents are needed to issue corporate cards?

Please note that the list of documents for issuing corporate cards at the bank where the company’s current account is opened differs from the list that another, unfamiliar bank will offer you. Us. 61 shows two options for comparison.

List of documents for issuing corporate cards using a special card account

Please note: the list of documents that the bank you choose will request may differ from that presented on p. 61.

Registration of corporate cards

As can be seen from the table on p. 61, to conclude an agreement on opening a special account and issuing corporate bank cards, different documents are required. Let's look at how to compose some of them.

A list of employees

The company needs to determine the circle of employees who have the right to use non-personalized corporate cards. The list of employees must be approved by order (instruction) of the head of the company (sample on page 62).

Sample 1. Order approving the list of employees who are allowed to use non-registered corporate bank cards

Closed Joint-Stock Company"Sweets of the East"

(JSC "Sweets of the East")

Order No. 62

on approval of the list of employees entitled

use corporate bank cards

In connection with the transition to non-cash payments with accountable persons

I order:

Approve the list of employees who have the right to use corporate bank cards and manage funds on them:

In the event of the dismissal of one of the listed employees, the hiring of a new accountable person, or the expansion of the list, the document submitted to the bank will have to be updated.

Application for issuance of a corporate bank card

An application for the issuance of a corporate bank card (according to the bank form) is drawn up on behalf of a company employee authorized to receive it from the bank. He receives the status of a card holder.

Note.A separate application is drawn up to open a special card account.

There is no single application form; each bank develops its own form.

We inform the regulatory authorities about opening an account

A message must be sent to the tax office in form N C-09-1.

For failure to submit (late submission) of a message about opening a special card account tax office may collect a fine from the organization in the amount of 5,000 rubles. (clause 1 of article 118 of the Tax Code of the Russian Federation).

The territorial branch of the FSS of the Russian Federation must be notified of the opening of a special card account by sending a message. Approximate form such a message is given in the letter of the FSS of the Russian Federation dated December 28, 2009 N 02-10/05-13656.

A similar message must be sent to the Pension Fund. Its recommended form is given on the Pension Fund website.

On home page site you need to find the section “Employers” and then open the tabs one by one: “Payment of insurance premiums and submission of reports” / “Reporting and the procedure for its submission” / “Recommended sample documents” / “Notification about the opening (closing) of an account of an insurance premium payer for submission to territorial body Pension Fund Russian Federation".

1) receipt of cash in the currency of the Russian Federation for making payments on the territory of the Russian Federation in accordance with the procedure, established by the Bank Russia, related to the economic activities of a legal entity on the territory of the Russian Federation, as well as for payment of expenses associated with the secondment of employees of relevant legal entities within the Russian Federation, in the currency of the Russian Federation;

2) non-cash payment of expenses in the currency of the Russian Federation related to the business trip of employees of relevant legal entities within the Russian Federation;

3) non-cash transactions on the territory of the Russian Federation related to the main activities of a legal entity, in the currency of the Russian Federation;

4) non-cash transactions on the territory of the Russian Federation related to the economic activities of a legal entity, in the currency of the Russian Federation;

5) non-cash payment in the currency of the Russian Federation for expenses of a representative nature on the territory of the Russian Federation;

6) non-cash payment of expenses associated with the secondment of employees of relevant legal entities to foreign countries, in foreign currency;

7) non-cash payment of entertainment expenses in foreign currency outside the Russian Federation;

8) receiving cash in foreign currency outside the Russian Federation to pay expenses associated with sending employees of relevant legal entities to foreign countries.

When performing transactions specified in subparagraphs 1 - 5 of this paragraph in the currency of the Russian Federation, funds may be written off from the accounts of resident legal entities in foreign currency.

In cases where settlements in foreign currency are permitted for legal entities by currency legislation, when performing transactions in foreign currency specified in subparagraphs 6 - 8 of this paragraph, funds may be written off from the accounts of resident legal entities in the currency of the Russian Federation. In this case, foreign currency purchased by the issuer at the expense of the client's ruble accounts for subsequent settlements on transactions made in foreign currency is not credited to the current foreign currency account of the client - the owner of the ruble account.

Funds written off from the account of a legal entity as a result of transactions specified in subparagraphs 1, 2, 4 - 8 of this paragraph are considered issued by the legal entity on account to the corporate card holder. Refunds of unspent funds are carried out in accordance with current legislation».

· receive cash Russian rubles for settlements on the territory of the Russian Federation related to the economic activities of a legal entity in the territory of our country, as well as to pay expenses associated with business trips of employees around Russia;

· receive cash foreign currency outside the Russian Federation to pay expenses for business trips abroad;

· carry out non-cash payment of expenses in Russian rubles related to the business trips of employees within the Russian Federation, and in foreign currency - on business trips abroad;

· carry out non-cash transactions on the territory of the Russian Federation related to the main activities of a legal entity in Russian rubles;

· make non-cash payments in Russian rubles for expenses of a representative nature on the territory of the Russian Federation and in foreign currency outside Russia.

It should be noted that most often organizations use plastic cards to pay hospitality and travel expenses. You can especially appreciate the convenience of using bank cards when sending employees to business trips abroad. Moreover, it is beneficial and individuals, traveling abroad (no need to take cash with you, in addition, time is significantly saved on arranging a business trip) and organizations, since there is no need to open a foreign currency account to purchase cash currency. In accordance with Regulation No. 23-P, when funds in Russian rubles are written off from a client’s account to pay expenses in foreign currency, the foreign currency purchased by the issuing bank at the expense of the client’s ruble accounts is not credited to his current foreign currency account.

Note!

Funds written off from the account of a legal entity as a result of transactions specified in subparagraphs 1, 2, 4 - 8 of paragraph 4.6 of Regulation No. 23-P are considered issued by the legal entity on account of the corporate card holder. Refunds of unspent funds are carried out in accordance with current legislation.

The amount of remuneration that the bank charges for servicing a special card account, in the accounting of the organization in accordance with paragraph 11 of PBU 10/99 “Expenses of the organization”, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On approval of the Accounting Regulations” Organizational expenses "PBU 10/99" (hereinafter referred to as PBU 10/99) are operating expenses and are accounted for as a debit to account 91.2 "Other expenses". In tax accounting, the amounts of remuneration withheld by the bank for servicing a special card account are taken into account when taxing profits in full in accordance with the Tax Code of the Russian Federation.

It should be noted that proper organization is of great importance analytical accounting under the “Special Card Account” subaccount.

Analytical accounting for this sub-account should be organized in the context of specific card accounts opened in a particular bank. In addition, the analytics are significantly influenced by the conditions for issuing and using corporate cards offered by the bank. So, for example, when concluding an agreement with a bank, the bank sets a condition that there is a minimum balance on the organization’s account (a security deposit that can be used for settlements in exceptional cases to cover exceeding the payment limit). It would be advisable to use second-order subaccounts “Special card account - minimum balance” and “Special card account - payment limit”.

Note!

Let's look at an example of how transactions using a corporate payment card are reflected in an organization's accounting.

IN in this example expenses for holding an official dinner in a restaurant are organizations that, in accordance with paragraph 5 of PBU 10/99, are expenses for common types activities. In the accounting of trade organizations, entertainment expenses are taken into account as part of distribution costs and are reflected in account 44 “Sales expenses”.

The basis for recognition of entertainment expenses in this example is settlement documents, issued by the restaurant.

To calculate income tax, entertainment expenses associated with the official reception and service of representatives of other organizations participating in negotiations to establish cooperation are taken into account as part of other expenses associated with the production and implementation of the Tax Code of the Russian Federation). Let us remind you that for tax accounting purposes, entertainment expenses are subject to rationing. According to the Tax Code of the Russian Federation, entertainment expenses during the reporting (tax) period are included in other expenses in an amount not exceeding 4% of the taxpayer’s expenses for wages for this reporting (tax) period. In the example under consideration, for the reporting period (6 months), the organization can include entertainment expenses in the amount of 32,000 rubles (800,000 x 4%) as other expenses. Therefore, if the organization did not have other entertainment expenses, then payment for a formal dinner in a restaurant can be taken into account for income tax purposes in this reporting period in full.

The amount of VAT paid to a restaurant can be deducted in full on the basis of the Tax Code of the Russian Federation after funds are written off from the organization's current account and if there is an invoice issued by the restaurant of the Tax Code of the Russian Federation).

In accounting, the organization will reflect this with the following accounting entries:

Note!

If the amount of entertainment expenses exceeds the standard established by tax legislation, then for tax purposes the organization can accept only the standardized amount of entertainment expenses as expenses.

Amounts of “input” value added tax on standardized expenses are accepted for deduction in the amount corresponding to the specified standards. This provision is established by the Tax Code of the Russian Federation.

Note!

The organization’s use of account 57 “Transfers in transit” is due to the fact that slips and receipts are received by the accounting department and processed before receiving a statement from a special card account confirming the fact that funds have been written off from the legal entity’s account.

We have already drawn attention to the fact that funds debited from the account of a legal entity for transactions in subparagraphs 1, 2, 4 - 8 of paragraph 4.6 of Regulation No. 23-P are considered issued on account to the corporate card holder. In addition, the cardholder can use the payment card directly to withdraw cash. This transaction is reflected in accounting as follows:

When using borrowed funds in its activities, the borrower organization must be guided by Order of the Ministry of Finance of the Russian Federation dated August 2, 2001 No. 60n “On approval of the accounting regulations “Accounting for loans and credits and the costs of servicing them” PBU 15/01.” In accordance with paragraphs 16 and 17 of this document:

"16. The organization accrues interest on received loans and credits in accordance with the procedure established in the loan agreement and (or) credit agreement.

17. Debt on loans and credits received is shown taking into account the interest due at the end of the reporting period in accordance with the terms of the agreements.”

In the accounting of the borrowing organization, the amount of interest accrued for the use of borrowed funds is included in operating expenses(based on paragraph 11 of PBU 10/99) and is reflected in account 91 “Other income and expenses”.

Note!

Tax law refers the amount of interest on debt obligations of any type to non-operating expenses Tax Code of the Russian Federation). Moreover, Chapter 25 “Organizational Profit Tax” provides for a special procedure for classifying interest on debt obligations as expenses taken into account for tax purposes, which is established by the Tax Code of the Russian Federation.

Limit value interest recognized as an expense is accepted: either equal to the refinancing rate of the Central Bank of the Russian Federation, increased by 1.1 times - upon registration debt obligation in rubles and 15% - on debt obligations in foreign currency, or equal to the amount received on debt obligations on comparable terms.

The repayment of the loan received and the payment of accrued interest is reflected in the credit of the cash accounting accounts in correspondence with the account ().

Example.

Trade Organization in January, she entered into an agreement with the issuing bank to receive and service a corporate credit card. The issuing bank, in accordance with the agreement, provided a loan in the amount of 224,200 rubles for a period of 4 months at a rate of 16%. The organization paid for goods intended for resale using this corporate credit card.

The amount of borrowed funds was transferred to the bank

In the example considered, the issuing bank, in accordance with the terms of the agreement, initially transferred the loan amount to the client’s special card account. However, this is not the only option that allows you to pay with borrowed funds using a corporate credit card.

Civil legislation allows for a situation where, in accordance with the bank account agreement, the bank makes payments to the client, despite the lack of funds in the current account, that is, short-term crediting of the account is carried out (Article 850 of the Civil Code of the Russian Federation). This type of loan is called an overdraft. An overdraft can occur if a bank finances a credit card transaction by conducting transactions that exceed the customer's payment limit.

When making payments using corporate credit cards, one should distinguish between both a provided overdraft and an unprovided one.

If the parties, when concluding an agreement for the issuance and servicing of a credit card, provided for the possibility of an overdraft, the conditions for its provision, repayment terms and interest, then such an overdraft is considered provided for.

It is usually revealed upon receipt of a bank statement. Since an overdraft is a type of short-term loan, it is reflected in accounting using an account. Having received a bank statement and identified an overdraft, the accountant must reflect it in accounting. The date of occurrence of an overdraft is the date when the bank made the payment from its own funds. In this case, the following entry is made in accounting:

Debit 55 “Special accounts in banks” sub-account “Special card account” Credit 66 “Settlements on short-term loans and borrowings”. Interest accrued on the provided overdraft is interest for the use of borrowed funds and is taken into account in the usual manner.

However, if, when concluding an agreement for the issuance and servicing of a corporate credit card, the parties did not provide for the possibility of short-term lending if the payment limit of the card was exceeded, then if the payment limit was exceeded, a so-called unforeseen overdraft occurs. In this case, the bank has the right to demand from the organization that allowed the unforeseen overdraft, reimbursement of its expenses and the amount of interest for the use of other people's funds (Article 1017 of the Civil Code of the Russian Federation). Interest is calculated for the use of other people's funds in accordance with the requirements of Article 395 of the Civil Code of the Russian Federation. In accordance with the requirements of civil law, interest on the use of funds received unjustifiably is calculated from the moment the organization learned of the unjustification of their receipt. That is, at the time of receiving an account statement, which will reflect the overspending.

In more detail with questions relating to accounting and taxation of transactions carried out using plastic cards, You can find it in the book of JSC “BKR Intercom-Audit” “Settlements using plastic cards”.