The use of corporate plastic cards is becoming more and more popular. Consider the frequently encountered problems associated with the use of corporate "plastic", as well as disagreements in legislation and ways to minimize tax risks.

Any plastic card can be obtained on the basis of Regulation No. 266-P of December 24, 2004 on the issue of bank cards and on transactions performed using payment cards (hereinafter referred to as Regulation No. 266-P). The cardholder's name and surname are almost always indicated on the card; even on a corporate card, either the name of the person in charge or the number, but not the name of the organization, will still be stamped. At the same time, several cards can be opened for one special bank account, issued for different persons working in the same organization. You can also link each card to a separate account in order to track expenses in analytical accounting for each of the cardholders.

Tell the tax authorities

In this case, it often becomes necessary to inform the tax office about the opening of new accounts by the organization. If a corporate card is issued in conjunction with a new bank account on the basis of a newly concluded agreement with a credit institution, then it is necessary to inform the inspectors in accordance with subparagraph 1 of paragraph 2 of Article 23 of the Tax Code of the Russian Federation. If a corporate card is issued in addition to an existing account and no new bank accounts had to be opened, then there is no need to inform the tax authority about this. This is also confirmed by judicial practice: by the resolution of the FAS of the Ural District No. F09-4730 / 10-C3 of July 26, 2010 in case No. A60-7128 / 2010-C6, the decision of the tax authority to prosecute for failure to report the opening of an account was canceled ... The court decided that a business account is not an account in the meaning given to it by tax legislation, since it was opened for the purpose of servicing corporate bank cards and when it was opened, a bank account agreement was not concluded, funds of third parties were not credited to it, and therefore, there is no obligation to report the opening of this account.

Which accounts to use

According to clause 2.8 of Regulation No. 266-P, the bank may include in the terms of the agreement additional services in the form of transactions even when their amount exceeds the balance of funds in the bank account or exceeds the established limit for overdraft or credit. If such conditions are not provided in the corporate card agreement, then the bankers have the right to refuse to carry out such operations or to carry out it and further demand compensation under the general conditions for fulfilling the requirement on the basis of Article 314 of the Civil Code of the Russian Federation.

The specifics of the agreement with the bank for the issuance and maintenance of corporate cards affects the analytical accounting for the “Special card account in the bank” subaccount of account 55 “Special accounts in banks”. Often, the agreement establishes a prerequisite for the presence of a minimum balance on the account of the organization to the debit card, that is, the minimum amount that must constantly be kept on the account. It may be advisable to open a sub-account of the second order for this sub-account. Also, separate sub-accounts of the second order are required when several bank cards are opened for a single corporate account. When transferring funds to a special card account, the client, in the same way as transferring salaries to corporate cards, sends to the credit organization a statement with the data of the holders, card numbers and amounts to be credited for each card.

If a corporate card is issued in conjunction with a bank account on the basis of a newly concluded agreement with a credit institution, then you must inform your tax office about it

After receiving from the holders of bank cards the primary documents confirming the performance of transactions with the use of corporate cards, the entries on the cost accounting accounts correspond with account 57 “Transfers in transit”. This is necessary due to the fact that a bank statement on a special card account, confirming the actual withdrawal of funds from the organization's account, usually arrives with a slight delay. After receiving the bank statement, the payment amounts are debited to account 55, subaccount "Special card account".

Expenses for payment of bank commissions for opening and maintaining card accounts are reflected as other expenses on account 91 “Other income and expenses”, subaccount “Other expenses”.

According to the terms of the agreement, interest may be accrued on the balance of funds held on a special card account with the bank. The amounts of such are reflected in the structure of other income on the credit of account 91 "Other income and expenses", sub-account "Other income".

If the bank statement at the end of the month reflects the write-off of funds that have not been documented by the reporting entity, then these amounts, prior to the submission of supporting documents, should be reflected in the debit of account 73 "Settlements with personnel for other transactions."

One for all

Corporate cards are very convenient for settlements with accountable persons, especially on business trips, since you can always replenish or block "plastic" if necessary. However, there are often difficulties in recognizing the costs paid by such a card. An accountable person is always one specific person, and almost all documents for processing expenses on a business trip are personified. And if a group of employees was on a working trip, and only one of them bore all the expenses, then it will be difficult to recognize the expenses of the accountable person to pay for tickets or accommodation bills, as well as daily subsistence allowances for other employees: the transfer of cash issued on record by one person to another is prohibited according to clause 11 of the Procedure for conducting cash transactions in the Russian Federation, approved. By the decision of the Board of Directors of the Central Bank of the Russian Federation No. 40 dated September 22, 1993.

It turns out that the most reasonable way out for an accountant is either to open a separate corporate card for each traveler, or, in the old fashioned way, to issue a cash advance for travel expenses from the organization's cash desk. In all other cases, the likelihood of a dispute with tax inspectors is high. For those who are ready to stand up for their rights in court, the ruling of the Ninth Arbitration Court of Appeal No. 09AP-12853/2007-AK dated October 8, 2007, which recognized admissible the attachment to the advance report of an acquittal document issued to another person, will probably be useful, but only provided that the funds were actually used for the needs of the employer. In addition, this court decision made an important conclusion that a violation of the provisions of paragraph 11 of the Procedure for conducting cash transactions cannot be recognized as the basis for recognizing the employee's income and the basis for the amounts received under the report.

Forbidden?

The next pressing issue is the restrictions imposed on corporate cardholders. The letter of the Central Bank of the Russian Federation No. 14-27 / 513 dated December 24, 2008 provides that the transfer of funds for travel expenses to the accountable person on his bank card is permissible, but only when in the collective agreement (or in a local regulatory act - order, Regulations on business trips, etc.) expressly provides for such a possibility. In all other cases, including for the issuance of amounts under the report for business or entertainment expenses, this letter does not provide for such an opportunity.

Judicial practice opposes this order (see the resolution of the FAS of the North-West District No. A52-174 / 2007 of February 11, 2008, which recognized the issuance of funds for administrative and business expenses to employees of the organization from the current account to the bank card of the reporting person). Despite the prohibition of such operations by the Central Bank of the Russian Federation, fines for non-cash issuance of accountable funds are not provided for in the Code of Administrative Offenses of the Russian Federation. And in order to exclude any claims from the tax authorities, the requirements for registration of such an operation in accounting and in all the necessary documents should be strictly observed.

Corporate bank cards are increasingly used in settlements with accountable persons. This means of payment is convenient to use to pay for travel, entertainment and business expenses of the organization. With the help of a corporate card, an employee can pay for goods and services by bank transfer, as well as receive cash for expenses at ATMs and banks. Which of the types of corporate cards to choose, how to issue them and how to reflect the transactions associated with them in the accounting, we will tell in the article.

What are the advantages of using a corporate bank card?

1) The employee gets round-the-clock access to the organization's funds.

2) Ruble funds are automatically converted into the payment currency when paying for services abroad.

3) The workflow is reduced, accounting is simplified and time is saved.

Money is issued against the account, bypassing the cashier. The accountant does not need to write a check and receive cash from the bank. There is no need to bring cash to the cash register, give it to the employee and draw up cash documents. There is no need to make entries in the cash book (decisions of the Seventh Arbitration Court of Appeal of 12/20/2012 N A03-6142 / 2012 and of the Third Arbitration Court of Appeal of 01/30/2013 N A33-15574 / 2012).

The employee does not need to write an application for receiving money under the report and endorse it with the head, as required by clause 6.3 of the Procedure for conducting cash transactions (approved by the Directive of the Central Bank of the Russian Federation of March 11, 2014 N 3210-U).

4) An employee can receive accountable funds, even if he did not report on the previously received amount.

It is not necessary to comply with the requirement of clause 6.3 of the Procedure for conducting cash transactions (approved by the Directive of the Central Bank of the Russian Federation of 03/11/2014 N 3210-U), according to which cash from the cash desk is issued on account of the full repayment of the debt by the accountable person for the previously received amount. Indeed, in this case, cash transactions are not carried out.

5) When paying with a corporate card, you do not need to comply with the cash payment limit.

Recall that at the moment the maximum amount of cash settlements under one agreement is 100,000 rubles (clause 6 of the Directive of the Central Bank of the Russian Federation of 07.10.2013 N 3073-U). This restriction does not apply when paying expenses with a corporate card, since we are talking about non-cash payments. In this case, the organization can set its own limit for payments with corporate cards.

It is also important to note that in the event that the accountant withdraws cash from the card through an ATM and their further payment for goods (works, services) on behalf of the organization, it is required to comply with the limit.

6) Expenses made using the card can be monitored by the employee online.

7) Reduces the costs and risks associated with the receipt, transportation and storage of cash.

What types of corporate cards are there?

Legal entities can open the following types of bank cards for their employees (Regulation of the Bank of Russia dated December 24, 2004 N 266-P "On the issue of payment cards and on transactions performed with their use"):

- Debit card. It is used to carry out transactions by its holder (employee) within the spending limit - the amount of the organization's funds in its bank account. An overdraft may be provided for such a card - a loan provided by the organization's bank in case of insufficient or no money on its account;

- Credit card. It is used to perform operations by its holder (employee) at the expense of funds provided by the organization's bank within the spending limit in accordance with the terms of the loan agreement.

Both those and other corporate cards can be named and unnamed.

Name cards issued to a specific employee of the company. His name and surname are indicated on the face of the card. Other persons are not entitled to carry out operations on it.

Nameless cards issued to the company. An impersonal corporate card can be used by any person from the approved list of accountants. In the event that an employee is fired and a new accountant is hired, the card will not have to be reissued.

In practice, debit corporate cards are the most common in use. They can be issued either to a special card account or to current account organizations.

The advantage of linking corporate cards to the current account is that accountable persons have open access to the organization's funds at any time of the day. This is also the disadvantage of such cards from the point of view of the safety of funds on the account. However, access to them can be limited by setting a limit on the cards.

Funds transferred to a special card account are separated from the main money of the organization. To replenish it, the funds must be transferred from the current account of the organization. Previously, the disadvantage of opening a special card account was the need to report this to the tax authority and off-budget funds. However, the obligation to report the opening (closing) of bank accounts and the liability for failure to submit such messages has been canceled:

- from 05/01/2014 - for messages to the FIU and the FSS (Law of 04/02/2014 N 59-FZ);

- from 05/02/2014 - for messages to the IFTS (Law of 04/02/2014 N 52-FZ).

How to get corporate bank cards?

Bank agreement

After the choice is made in favor of any type of corporate cards, an agreement is concluded with the bank on their issue and maintenance. The issuing bank establishes the conditions for issuing corporate cards, a list of required documents, service tariffs, etc.

As a rule, the bank requires the following documents to be attached to the agreement:

a list of employees of the organization who will use the cards;
employee applications for card issuance;
power of attorney from the organization to employees-cardholders;
documents required to open a ruble (currency) card current account, etc.

Local regulation

In order to better organize the accounting and control over the spending of the organization's money, we recommend developing an internal document in which the procedure for using corporate bank cards is detailed. In particular, it should include the following key provisions:

Position	A comment
List of expenses and operations that can be performed by an employee using a corporate card	It is important that employees know and understand that corporate cards cannot be used to pay for personal purchases. Corporate cards can be used to pay expenses related exclusively to the activities of the organization, such as travel, representation, business.
Settlement limits for corporate cards	An individual spending limit can be set for each corporate card. An organization can set both permanent and time limits. In addition, when using corporate cards, you can define limits for different categories of spending: cash withdrawals, the maximum amount of a one-time non-cash write-off, transactions abroad, etc.
The period during which the employee must report on the funds spent using the corporate card	The legislation does not establish any time frames for submitting a report for cases of cashless payments. The deadline set in clause 6.3 of the Instructions of the Central Bank of the Russian Federation of 03/11/2014 N 3210-U for the provision of an advance report applies only to cases of receiving cash from the organization's cash desk. Therefore, the employee does not need to submit an advance report after each purchase paid with a corporate card. You can do this less often. It is advisable to fix the term chosen by the organization in a local act.
Advance report form	For an advance report on the use of a corporate card, organizations can use both unified form N AO-1 and independently developed form containing all the mandatory details named in article 9 of the Law of 06.12.2011 N 402-FZ "On accounting". In the first case, filling out the advance report, the employee will indicate the amount that has been withdrawn from the card in the line “Received advance payment”. In it, he will write down the amount that he spent, paying with the card in a non-cash way, and put the same amount in the line “Spent”. In the second case, again, form N AO-1 can be taken as a basis. In it, for example, the line “Received advance payment” can be replaced with the lines “Received money through an ATM with a corporate card” and “Used money from a corporate card for non-cash payments”. You can supplement the advance report on the use of a corporate card with the following information: – details of the corporate card (name of the holder, type, number and validity period); - the balance of funds on the card at the time it was received oia and return; – information on the use of the credit limit.
List of basic documents confirming expenses	Card expenses are confirmed by slip-checks for purchases and terminal checks, if the employee received cash through an ATM (replenished the card in cash). In the latter case, the usual primary documents are attached to the checks, confirming the expenses (cash register receipts, receipts from the SRF, invoices, sales receipts, etc.).
The procedure for collecting funds from an employee in the absence or failure to submit on time documents confirming the intended use of the corporate card	Funds used from the card, for which the holder did not submit a report or supporting documents within the prescribed period, are deducted from his salary in accordance with labor law. It should be borne in mind that, in the opinion of the tax authorities, if the employee did not report on the expenditure of funds in a timely manner or did not return the funds received under the report, he has income from which the employer withholds personal income tax. The judges also agree with this conclusion (decisions of the Presidium of the Supreme Arbitration Court of 03/05/2013 N 14376/12 and N 13510/12, FAS West Siberian of 02.19.2014 N A45-25321 / 2012, FAS East Siberian of 01.24.2014 N A19- 2278/2013).

The procedure for the application and use of corporate cards of their holders, approved in the organization, should be familiarized with signature.

You can do without the development of an internal regulation on the use of corporate cards as a separate document. But then this procedure should be spelled out in other local regulations. For example, in the provisions on the procedure for the reimbursement of travel expenses, the issuance of accountable funds, the submission of advance reports on travel and business expenses, as well as entertainment expenses.

Order defining the circle of employees who are entitled to use corporate cards

If the organization opens unnamed cards, then their transfer to employees is carried out on the basis of the order of the head. In the event of the dismissal of an employee, the hiring of a new accountant, an updated order will have to be submitted to the bank.

Full liability agreement

It is advisable to conclude agreements on full financial liability with employees who hold corporate cards of the organization, in which they describe the inadmissibility of disclosing information about the PIN code of the card to third parties, responsibility for violation of the established procedure for its use, and the procedure for compensation for damage. In this case, the organization will have the right to demand from the employee guilty of the lack of funds on the card, compensation for the full actual damage (Article 242 of the Labor Code of the Russian Federation).

It should be borne in mind that the employer does not have the right to conclude agreements on full liability with employees whose position or specific work assigned to them is not provided for in a special List approved by the Resolution of the Ministry of Labor of December 31, 2002 N 85 (Article 244 of the Labor Code of the Russian Federation, letter Rostrud of 19.10.2006 N 1746-6-1). The responsibility of such employees to the employer in the event of a shortage of funds on the corporate card is established within the average monthly earnings (Article 241 of the Labor Code of the Russian Federation).

Book of accounting of issued corporate cards

We recommend recording the issuance and return of corporate cards in a special book for registering issued corporate cards. An alternative to such a book can be the act of acceptance and transfer of the card. Organizations can develop the forms of these documents on their own (taking into account the requisites required for primary documents).

Excerpt from the book of registration of issued corporate cards or the certificate of acceptance and transfer of the card

Full name of the employee and his position	Card details (bank name, card number, expiration date, card type)	Remaining funds on the card	Credit limit	Signature confirming the fact of transferring the envelope with the PIN code to the employee
Ivanov I.I.	1111111111111111	RUB 1,000.00	RUB 50,000.00	Ivanov

Most payment cards have a CCV code - the code requested when paying via the Internet (indicated on the back of the card). In order to avoid fraudulent actions, it is advisable not to indicate it in the certificate of acceptance and transfer of the card.

How to keep records of corporate cards?

The basis for reflecting in accounting the amounts of transactions performed using corporate cards is a payment register issued by the bank or an electronic journal. Usually, the debiting or crediting of funds on card transactions is made no later than the working day following the day the bank receives a register of payments or an electronic journal from a single settlement center. Then such documents can be transferred to the organization.

The movement of funds on bank cards can be reflected using account 55 "Special accounts in banks" with the allocation of a separate subaccount, for example, "Corporate cards" (Instructions for the use of the Chart of accounts of accounting, approved by order of the Ministry of Finance dated 31.10.2000 N 94n).

When constructing analytical accounting for this subaccount, it is necessary to proceed from the conditions for using corporate cards:

If the card account has a minimum balance, then it is advisable to open sub-accounts of the following order “Minimum balance”, “Payment limit”.
If several card accounts are opened (for each corporate card), then a subaccount is opened in the analytics for each account (for each cardholder).
If several corporate cards of different employees have been issued to one card account, who have the right to make payments within the general payment limit, then it becomes necessary to maintain analytical accounting in the context of cardholders.
It is possible to open subaccounts of the second order of the “Special card account in the bank” subaccount in the context of business, travel and entertainment expenses, depending on the organizational, economic and other characteristics of the organization, as well as in order to bring accounting and management accounting closer together.

The accounting entries that reflect transactions using a corporate bank card depend on the type of card.

Debit card

Block of accounting entries for a corporate debit card

Debit

Credit

Operation

Corporate card - accounting for it is associated with some nuances that raise questions for accountants who first come across this financial instrument. In this article, we will give answers to common questions that arise when starting to use corporate cards.

Which card is better to get - debit or credit?

For corporate purposes, it is possible to issue various options for bank cards:

debit only (the card will be replenished with funds before they can be spent);
credit (funds on the card are provided by the bank within the limit);
debit with overdraft (there is a possibility of spending funds in excess of the debit balance - as a rule, also limited).

Which card to choose depends on the purposes for which it is issued, as well as on a certain degree of trust in the employee who will use it. For example, if the card is issued by the manager for use on business trips, including foreign ones, it is advisable to provide for the possibility of spending funds on a loan or overdraft ("extra" money may be useful). If the card is issued to the business executive for regular small purchases within the budget, a debit card with a monthly fixed top-up may be the best option.

NOTE! If a credit card has a period of interest-free use of credit funds, the economic benefit from such use for tax purposes does not need to be calculated (see the letter of the Ministry of Finance dated 18.04.2012 No. 03-03-10 / 38).

How to issue a card to an employee in accounting?

The card itself is the property of the issuing bank. Therefore, on the accounts of the accounting company for which it was issued, the fact of issuing the card to the employee is not reflected. The company can keep records of such cards in a special journal or form a list of powers of attorney issued to employees to receive a card at the bank. If it is necessary to confirm the receipt of cards by employees, a document (for example, a register for the issue of cards) can be requested from the bank.

How should card transactions be regulated?

If corporate cards are used in an organization, it is advisable to approve by a local regulatory act the procedure for using cards and submitting reports on spent funds.

Such a regulation will, among other things, help in the following cases:

Settlement of possible claims of tax authorities on the procedure for reflecting spent funds on corporate cards in accounting. For example, if the internal regulations do not establish a clear procedure for the employee's reporting on funds withdrawn from the card through an ATM, tax authorities may consider that in this case, all amounts withdrawn from the card should be transferred through the organization's cash desk (capitalize on PKO and immediately draw up a cash settlement for issuance under the report). Of course, such a claim has rather weak grounds, because in fact the money did not reach the cashier of the enterprise. But in order to avoid such nuances, it is better to register all options for spending funds from the card and reports on them in the internal regulations.
Submitting claims to an employee in case of misuse of card funds or revealing shortages and abuse. With the correct execution of the internal regulations, it will be possible not only to withhold losses from the misuse of funds from the salary of the guilty employee, but also to apply disciplinary action to the employee under Art. 192 and part 1 of Art. 81 of the Labor Code of the Russian Federation (for violation of the provisions on discipline in the organization).

Do I need to submit information about corporate cards to the tax office?

The Law "On Amendments ..." dated 02.04.2014 No. 52-FZ from May 2014 abolished the obligation of taxpayers to submit information to the tax authorities on the opening (closing) of bank accounts.

As noted above, the very issue of bank cards also refers to the operations of the issuing bank, not the company.

Thus, it is not required to inform the tax office that you have issued a corporate card.

How does the employee account for the funds spent from the card?

The money on the card belongs to the company and is at its disposal. Consequently, the employee's obligation to report arises only when he paid with a card or withdrew cash from an ATM.

As a general rule, funds used by an employee from a corporate card are considered as accountable amounts. Accordingly, the procedure for reporting for them is the same. The employee should:

Draw up an advance report on the amounts spent. This can be done according to the standard AO-1 form, but it is also possible according to the form approved within the organization (for example, the internal regulation on the use of corporate cards may also contain a special report form).

All the details of preparing an advance report when expenses are paid by a corporate bank card are set out in the Ready-made solution from ConsultantPlus.

Attach supporting documents to the report: cash register receipts, invoices, acts, etc.
Submit a report to the company's accounting department in the manner and within the time frame provided for by the regulation on the use of corporate cards.

NOTE! Banks periodically (usually monthly) prepare and send to clients statements-statements on their card products. Thus, the reports of employees using cards can be easily checked in terms of non-cash payments and withdrawals through ATMs.

Is it possible to withhold damage from an employee for spending funds inappropriately?

Yes, you can. Subject to a number of conditions:

the amount of damage can be estimated;
the employee's fault in the damage is proven (for example, the purchase of goods for personal needs is confirmed by a bank statement on a personal card and copies of the seller's settlement documents);
an order (order) of the head of the enterprise was issued on withholding the amount of damage from the employee's salary no later than 1 month from the date of establishment of the fact of damage and guilt (Article 137 of the Labor Code of the Russian Federation);
the amount of the deduction made corresponds to the norms established in Art. 138 of the Labor Code of the Russian Federation;
the employee does not dispute the retention (Article 137 of the Labor Code of the Russian Federation).

More details with the terms of salary deductions .

What are the typical transactions for transactions with corporate cards?

In accounting, card transactions are reflected using accounts 55 "Special accounts in banks" and 71 "Settlements with accountable persons". Typical operations are presented in the table:

		Note
	Corporate card replenishment	Account 55 is maintained in analytics for each card account
	Use of bank loan funds	For credit card and overdraft
	Payment for services or bank commission on the card has been debited
	The employee paid the expenses by bank transfer card. The employee received cash by card	Posting is carried out if the accounting department has means of operational control over movements on the card, for example, Internet banking
25, 26, 44, 60, 76	Reflected the employee's report on the amounts spent	Posting is done on the date the report was accepted
	The fact of the employee's use of the card to pay expenses is reflected	If there is no operational control. Information that card funds were spent on these expenses came from the employee (reflected in the report)
	Reflected the use of card funds according to the bank's report and the employee's report	As of the date of receipt of the bank report
	Interest was charged for the use of credit funds	For credit cards and overdrafts
	Credit card loan repaid	Usually in the amount of the obligatory card payment presented by the bank

Read about the types of fraud associated with bank cards in the article « Credit card fraud » .

Outcomes

The accounting of corporate cards is carried out according to general rules. At the same time, for accounting purposes, card accounts opened in banks are classified as special accounts in banks, and funds spent by employees from cards are classified as accountable amounts. It is recommended to approve the procedure for using the cards in a separate internal document, in which all aspects of their use are recorded, paying special attention to the procedure for reporting on the expenditure of funds.

Alexey, good afternoon!

Pre-authorization is the procedure for reserving the amount of funds on the Account, in the amount of the necessary security for the fulfillment of the Client's obligation to his counterparties in accordance with the rules of the relevant Payment System.

With regard to the situation of hotel reservations, the provisions on pre-authorization are spelled out by one of the banks as follows.

6.7.1. To carry out operations of payment for hotel accommodation reservation services (hereinafter referred to as the “Booking”), COMPANIES are allowed that have received the BANK's permission to carry out these operations in the form of activation by the BANK of the special function "Pre-Authorization" in the program interface of the Electronic Terminal. In order to obtain such permission, the COMPANY submits to the BANK an Application for the activation of services for hotels in the form of Appendix No. 3 to these General Terms and Conditions.
6.7.2. Within 10 (ten) working days from the date the ENTERPRISE submits to the BANK Application for activation of services for hotels, the BANK activates in the program interface of the Electronic Terminal the ability to perform "Pre-Authorization" operations and conducts an extraordinary briefing of the COMPANY personnel on the rules for processing Booking operations.
6.7.5. When booking, the COMPANY is obliged to:
6.7.5.1. Explain to the Cardholder the conditions for the provision of the Booking service;
6.7.5.3. Notify the Cardholder about the procedure for canceling the Booking in order to avoid debiting from the bank card account an amount equal to the cost of a one-day stay in the booked room (plus applicable taxes) in case the Cardholder does not appear;
6.7.5.4. Register by performing the "Pre-Authorization" operation on the Electronic Terminal:
 Bank card number (as indicated on the card);
 validity period of the Bank Card;
 three-digit security code CVV2 / CVC2, indicated on the back of the Bank Card
(for Bank cards of Payment systems Visa International / MasterCard Worldwide, respectively)
 the name of the Cardholder indicated on the Bank Card;
 the address of the actual residence of the holder.
6.7.5.5. Confirm to the Cardholder the cost of the booked room and the location of the hotel, inform the Cardholder of the number that confirms the booking. The BANK recommends the COMPANY to confirm the Booking in writing by fax and / or e-mail, indicating the booking number and a description of the booking cancellation procedure.

With regard to corporate cards, it should be borne in mind that they are, in fact, an alternative form of issuing funds against the account of a company employee. Information about this employee is available in the bank, as well as a power of attorney from the organization to use the card for this employee within the established limit.

For example, here is how one of the banks regulates the use of funds through a corporate card:

2.5. The funds in the Client's Account can be used by the Client within the Payment Limit for the following purposes:
- receipt of cash in the currency of the Russian Federation for implementation on the territory of the Russian Federation in accordance with the procedure for settlements established by the Bank of Russia related to the activities of the Client, including - with payment of travel and entertainment expenses;
- payment of expenses in the currency of the Russian Federation related to the activities of the Client, including with payment of travel and entertainment expenses, on the territory of the Russian Federation;
- other operations in the currency of the Russian Federation on the territory of the Russian Federation, in respect of which the legislation of the Russian Federation, including the regulations of the Bank
Russia, there is no prohibition (restriction) on their commission;
- receiving cash in foreign currency outside the territory of the Russian Federation to pay for travel and entertainment expenses;
–Payments of travel and entertainment expenses in foreign currency outside the territory of the Russian Federation.

In terms of legislative prohibitions:

Federal Law of June 27, 2011 N 161-FZ (as amended on July 18, 2017) "On the National Payment System"

Article 7. Specifics of making an electronic money transfer
9. When transferring electronic money, legal entities or individual entrepreneurs may be recipients of funds, as well as payers if the recipient of funds is an individual using electronic means of payment specified in Part 2 of Article 10 of this Federal Law, or an individual who has passed simplified identification procedure.
(Part 9 as revised by Federal Law No. 403-FZ of 28.12.2013 (revised 05.05.2014))

Taking into account the above, when making settlements between legal entities, the practice of invoicing cannot be avoided at this stage.

L.A. Yelina, economist-accountant

7 rules for a corporate card

How to take into account the movement of money on a bank card and their spending by an employee

The texts of the Letters of the Ministry of Finance and the Federal Tax Service mentioned in the article can be found: section "Financial and personnel consultations" of the ConsultantPlus system

A corporate bank card is a good way out if employees need to pay for something themselves. The money on the account belongs to the organization, but the card is issued to a specific employee and Clause 1.5 of the Regulations approved by Central Bank 24.12.2004 No. 266-P (hereinafter - Regulation No. 266-P)... We will tell you about the rules for using a corporate card and accounting for transactions associated with it.

RULE 1. It is necessary to inform the tax and off-budget funds about the card account

A separate bank account is opened for a corporate card clause 2 of Art. 11 Tax Code... This account (both about its opening and about its closure) must be reported to the Inspectorate of the Federal Tax Service, the Pension Fund of the Russian Federation, and the FSS at the location of the organization.

The FIU's recommended account opening notification form can be found: FIU website→ Employers → Payment of insurance premiums and reporting → Reporting and the procedure for its submission → Recommended samples of documents

This must be done within 7 working days from the date of opening such an account. clause 2 of Art. 23, paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation; p. 1 h. 3 art. 28, part 6 of Art. 4 of the Law of 24.07.2009 No. 212-FZ (hereinafter - Law No. 212-FZ); Resolution of the Presidium of the Supreme Arbitration Court of September 21, 2010 No. 2942/10... To do this, you should send:

to the tax office - a message in the form No. С-09-1 approved By order of the Federal Tax Service dated 09.06.2011 No. ММВ-7-6 / [email protected] ... When filling out this form, inform specifically about opening a bank account, and not about the emergence of rights to use a corporate electronic means of payment (CESP). After all, KESP and a corporate bank card are not the same thing.

Informs

1 - about opening an account
2 - about closing an account
3 - on the emergence of the right to use the CESP
4 - on the termination of the right to use the CESP

When notifying the inspectorate about opening a bank account to use a corporate bank card in these cells of form No. С-09-1, you must put "1"

1 - in the bank
2 - in the body of the Federal Treasury (another body that opens and maintains personal accounts)

in the FSS - a message according to the recommended form e FSS letter dated 28.12.2009 No. 02-10 / 05-13656;
to the FIU - a message according to the recommended form, which can be found on the Fund's website.

By the way, several cards can be issued to one card account - the main and additional cards. clause 2.1 of Regulation No. 266-P... Moreover, cards for different employees of your organization can be issued to the same account. It is not necessary to report the issue of each of the additional cards to the inspectorate and funds.

RULE 2. Issuance of a corporate card is not reflected in accounting accounts

The card itself belongs to the bank, so it is not reflected in the accounting in any way. If the bank card is registered and the employee himself will receive it at the bank, then it is not necessary to keep a register of corporate bank cards. Although sometimes an accountant has to fill out a power of attorney for a specific employee in a bank to receive a corporate card (a sample of a power of attorney, as a rule, is provided by the bank itself).

The bank can inform your organization about which of the employees the cards were issued to your organization in the register for the issue of international corporate cards or in another document (this depends on the document flow system adopted by the bank and the conditions specified in your agreement with him).

RULE 3. It is not necessary to send money received by an employee through an ATM through the cashier

Recently, accountants have complained that inspectors make remarks to them during inspections: the cash book does not reflect operations on employees' withdrawing money from a bank card. Allegedly, on the day of their withdrawal, this money must be formalized as received at the cashier and immediately - as issued on account. If such money did not pass through the cash desk, then the organization is fined for not receiving cash at the cash desk and Art. 15.1 Administrative Code of the Russian Federation.

Reader opinion

“When we first opened a corporate bank card, we were afraid that there would be difficulties in calculating the cash balance. After all, we close at 18.00, and an employee can withdraw cash through an ATM even late at night. But it turned out that this money does not need to be spent on the cash register at all ”.

Zuhra,
Ufa

However, it is clear that the money did not physically “get to the cashier”. So the accounting department can neither capitalize them, nor issue them under the report. Therefore, such transactions should not be reflected in the cash book. And the courts support just such a position, refusing the tax authorities to collect fines from the organization. Resolution 7 ААС dated 20.12.2012 No. А03-6142 / 2012; 3 ААС dated 30.01.2013 No. А33-15574 / 2012.

It also follows from this that the money withdrawn from the card in cash does not need to be taken into account when calculating the cash balance at the end of the day.

RULE 4. The employee must report on the "card" money

The employee, in whose name the card is issued, can use it to pay for purchases or withdraw cash through a bank t clause 2.5 of the Regulation No. 266-P... The money that is on the corporate bank card account is money that the employee has not yet received and that he has not yet used. The employee will need to account for them only when he either withdraws cash from the card, or pays something with a card.

Money received through an ATM essentially akin to the money given to the employee on account of the report. After all, first of all, it is the organization's money. Of course, an employee does not have to immediately run to the accounting department after each purchase and write a report. It is enough to do this every few days - the order must be approved by the head of the organization. The amount that an employee can spend is limited by the balance of money on the corporate card (unless, of course, there is a credit limit on the card and the possibility of overdraft is not provided). By contacting the bank, the organization can establish additional restrictions for each of the cards.

DISCUSSING WITH THE LEADER

To control the spending of company money, it is better to issue an order on the rules for the use of corporate bank cards. It is important to fix in it the period during which the employee is obliged to report on the money spent through the card or withdrawn from it.

An employee can draw up a report either in a unified form No. AO-1, or in a form independently developed by your organization. For example, instead of the line "received an advance from the cash register", you can provide the lines "received money through an ATM on a corporate card" and "used money from a corporate card for non-cash payments."

It is believed that when an employee purchases something for the company, by paying by card in a non-cash order, it is not necessary to draw up a full-fledged expense report. Undoubtedly, the employee must still submit supporting documents to the accounting department and the deadlines for this should also be regulated by the management of your organization (for example, in the same order). Only now an employee can attach such documents (cash register receipts, invoices, sales receipts) to a memo.

But I must say that most accountants are more accustomed to when all reports are drawn up according to the form No. AO-1. In addition, the name "advance report" will help to avoid disputes with inspectors when checking the correctness of the calculation of income tax. After all, the "date of implementation" of entertainment expenses, travel expenses, maintenance of official transport, and other similar expenses is the date of approval of the advance report on the money spent by the employee x subn. 5 p. 7 art. 272 of the Tax Code of the Russian Federation.

Once a month, the bank, as a rule, provides the organization with a report on each corporate card. After receiving it, you can check the completeness of the advance reports of employees. The easiest way is for those organizations that have an Internet bank connected.

RULE 5. If the employee did not report for the "card" money, they can be deducted from his salary

If the employee, within the time period established in your organization, did not submit documents justifying the expense of the money debited from the card, then, by order of the management, the accounting department can deduct them from the employee's salary. The same can be done if the employee has spent money for other purposes, for example, on some of his personal goals and articles 238, 241 of the Labor Code of the Russian Federation.

WARNING EMPLOYEE

You cannot tell anyone the PIN code of your bank card. And if it is stolen or lost, you need to call the bank that issued the card as soon as possible and block it.

Note, however, that a single management order is not enough for such a hold. It is necessary to prove the amount of damage and the fault of the employee. The amount of damage caused to the organization can be recovered from the employee by order of the head, if and Articles 238, 246, 247, 248 of the Labor Code of the Russian Federation:

such an order was made no later than 1 month from the date the organization established the amount of damage caused by the employee;
the amount of damage does not exceed the employee's average monthly earnings.

If at least one of these conditions is not met, the deduction from the employee's salary is illegal.

FROM AUTHORIZED SOURCES

Deputy Head of the Federal Service for Labor and Employment

“Responsibility for spending funds on a corporate bank card within the established spending limits rests with the holder of such a card (that is, the employee in whose name it is issued).

In the absence of documents confirming the intended use of a corporate bank card, the misused amount is recovered from the guilty employee in accordance with Articles 238, 241 and 248 of the Labor Code of the Russian Federation. That is, you need:

prove that the damage caused to the organization was the result of the employee's culpable actions;

determine the amount of this damage;

comply with the procedure for collecting such damage, provided for by the Labor Code. In particular, this means that, by order of the employer, it is possible to recover damages from him only within the limits of the average monthly wage a ”.

WARNING THE LEADER

It is possible that an employee uses money from a corporate card for other purposes. To protect the company, it is better to limit the possibility of using money on the card by a certain limit. If such a limit is less than the average monthly earnings of an employee, it will be easier to recover from him money that was used for other purposes.

Please note that it will not always be possible to recover from the employee the amount of damage caused to him at one time, even if its amount does not exceed the average monthly earnings of the employee - the cardholder. Indeed, in this case, the total amount of all deductions for each salary payment cannot exceed 20% Art. 138 of the Labor Code of the Russian Federation... Moreover, the maximum amount of deductions must be counted from the amount that remained after the deduction of personal income tax Letter of the Ministry of Health and Social Development of November 16, 2011 No. 22-2-4852.

True, an employee can voluntarily compensate for the damage caused to him, even if the amount of such damage is more than his average monthly earnings.

If the employee is against something withholding from his salary, this money has not yet been lost for your organization. You can go to court.

RULE 6. Non-cash expenses of an employee and cash withdrawals by him are carried out through account 71

The transactions that should reflect transactions using a corporate bank card depend on the type of this card. It happens:

<или>debit - when, as a general rule, debiting from the card is possible only within the limits of the funds available on it;
<или>credit - when you can spend both the organization's money on the card and the bank's money provided within the approved credit limit.

But in either case, it is more customary to write off money from the card, which occurs at the initiative of the employee (its holder), through account 71 “Settlements with accountable persons”. The auditors also agree with this.

EXPERIENCE EXCHANGE

General Director of the auditing firm Vector Development LLC

“The spending of funds by an employee from a corporate bank card is not specifically stipulated by regulatory documents (including the Chart of Accounts), but in terms of economic sense, these are accountable funds. Therefore, in practice, organizations use account 71 "Settlements with accountable persons". It is very important that the one who made payments on a bank card or withdrew cash from it should account for this money.

Until the employee submits an advance report, the debit balance on account 71 will be recorded for him. It does not matter how the funds were spent from the card - by paying in stores or by withdrawing cash.

Account 73 "Settlements with personnel for other operations" is less logical to use to reflect the spending of money from a corporate bank card. After all, its semantic load is somewhat different - it, as a rule, reflects one-time operations that differ from the regular spending of funds within the framework of the official duties of employees (loans to employees, compensation for material damage, the purchase of vouchers, etc.) ”.

Here are the transactions for debit card transactions (we will consider it using ruble cards as an example).

Contents of operation	Dt	CT
On the date of replenishment of the card account
Money was transferred from the current account to the card account		51 "Settlement accounts"
On the date the bank debited the commission
Bank commission charged off from the card account is accounted for as other expense	91-2 "Other expenses"	55, subaccount "Card account"
In tax accounting, the bank commission is accounted for as a non-operating expense subn. 15 p. 1 of Art. 265 Tax Code
As of the date of use of the card by the employee (if the organization has online access to data on the movement of money in the accounts) *
The card was used to pay for the goods, works, services purchased by the employee		55, subaccount "Card account"
The employee has withdrawn cash from the card
As of the date the employee compiles a report on the amounts spent
The employee reported for the cash withdrawn from the card and spent for the needs of the organization, or for non-cash expenses	26 "General business expenses" (60 "Settlements with suppliers or contractors", 10 "Materials", 44 "Sales costs", etc.)	71 "Settlements with accountable persons"
	19 "VAT on purchased values"

* Some organizations do this. When employees bring reports to the accounting department with supporting documents attached to them, a posting is made on the debit of account 71 and credit of account 57 “Transfers in transit”. When monthly reports on cards come from the bank, a posting is made on the debit of account 57 and the credit of account 55.

It is necessary to reflect in the accounting the amounts for which the employee did not report.

EXPERIENCE EXCHANGE

Head of Methodology and Internal Audit Department, PRODO Management LLC

“Funds debited from the organization's bank account as a result of a transaction using a corporate bank card are considered issued against the employee. If he does not submit, within the time period established by the management of the organization, an advance report with supporting documents, then you need to make a posting on the debit of account 94 "Shortages and losses from damage to valuables" and the credit of account 71.

When the organization establishes the guilt and the amount of damage caused by the employee, a posting must be made to the debit of account 73 and the credit of account 94.

After the money is withheld from the employee's salary or paid in cash to the cashier, this must be reflected in the credit of account 73 and the debit of account 70 "Payments with personnel for wages" or account 50 "Cashier" ”.

Out-of-pocket credit card transactions are reported in the same way as debit card transactions. And operations on the use of the credit limit and the return of money to the bank will be reflected as follows.

The bank's money increases the payment limit of the card. However, the loan is considered received only after the company uses it. That is, after the money is debited from the card (in cash or by bank transfer) at the expense of the credit limit. Therefore, there is no need to reflect in the accounting the receipt of a loan (make a posting to account 66 "Settlements for short-term loans and borrowings") immediately after the bank has established a credit limit.

Contents of operation	Dt	CT
On the date of debiting funds from the card at the expense of the credit limit at the initiative of the employee
The money used by the employee for the purchase of goods, works, services was debited from the card	71 "Settlements with accountable persons"	55 "Special accounts in banks", subaccount "Card account"
	55, subaccount "Card account"
As of the date the bank debits the commission at the expense of the credit limit
Bank commission was debited from the card account due to the credit limit	91-2 "Other expenses"	55, subaccount "Card account"
	55, subaccount "Card account"	66 "Settlements for short-term credits and loans"
As of the date of credit card replenishment and used loan repayment
Money is transferred from the current account to the card account to pay off the debt at the used credit limit	55, subaccount "Card account"	51 "Settlement accounts"
	66 "Settlements for short-term credits and loans"	55, subaccount "Card account"
As of the date the bank accrues interest on the loan
Interest accrued on the bank loan	91-2 "Other expenses"	66 "Settlements for short-term credits and loans"
In tax accounting, interest on debt obligations of any kind is recognized as non-operating expenses and subn. 2 p. 1 art. 265 Tax Code... However, they are taken into account within the norms Art. 269, paragraph 8 of Art. 270 of the Tax Code of the Russian Federation... If the amount of interest that can be accounted for in tax accounting is less than their accrued amount and the organization must apply PBU 18/02, then a permanent tax liability must be reflected (debit of account 99 - credit of account 68)

RULE 7. If the corporate card is a credit card with a grace period without interest, then the savings on interest do not need to be counted

As a rule, for several days of using credit money spent from such a card, the bank does not charge any interest. Specific conditions are fixed in the agreement with the bank. The Tax Code does not contain any rules for assessing material benefits for interest-free loans. Therefore, even if the organization has such a benefit, it does not have to pay income tax from it. This position is adhered to by the Supreme Arbitration Court Resolution of the Presidium of the Supreme Arbitration Court of 03.08.2004 No. 3009/04... I agree with her and the Ministry of Finance Letter of the Ministry of Finance dated April 18, 2012 No. 03-03-10 / 38.

Often accountants ask whether it is possible to cash out money through a corporate bank card to pay salaries to employees. In principle, there are no restrictions for this now. The main thing is to arrange everything correctly:

let the employee withdraw money from the card, write an advance report and return the unspent amount to the cashier;
the cashier must issue a credit slip 0310001 clause 3.1 of the Regulations, approved. Central Bank 12.10.2011 No. 373-P;
in accounting for the money returned to the cashier, it is necessary to make a posting on the debit of account 50 "Cashier" and the credit of account 71 "Settlements with accountable persons".