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Order on the rules for the use of corporate cards. Use of corporate cards in the company

————————————————————————— ¦ 3. Procedure for using corporate bank cards ¦ ¦ ¦ ¦ 3.1. A corporate bank card is designed to pay employees for travel and business expenses of the company. ¦ ¦ 3.2. Issue of a corporate bank card produced according to the order of the head of the company. ¦ ¦ 3.3. Corporate cards for the implementation of household expenses ¦ ¦ are issued only to authorized employees with whom an agreement on ¦ ¦ full liability has been concluded. ¦ ¦ An employee who has been issued a card gets the opportunity to manage ¦ ¦ money on a special card account of the company. The funds on the corporate card belong to the company. ¦ ¦ 3.4. The list of employees in whose name registered ¦ ¦ corporate cards are issued is given in Appendix N 1. ¦ ¦ 3.5. The list of positions, the replacement of which gives the right to use ¦ ¦ unnamed corporate cards and manage funds ¦ ¦ of the company, is given in Appendix No. 2 (sample on p. 91). ¦ ¦ 3.6. To obtain a card, an employee must write an application for the issuance of a corporate card addressed to the head of the company. ¦ ¦ 3.7. Accounting for the acceptance and issuance of cards is kept in the register of corporate cards (Appendix N 3). ¦ ¦ 3.8. The corporate card holder is responsible for the safety of the corporate bank card, as well as for spending funds on it within the established spending limits. ¦ ¦ About the loss or theft of a corporate bank card, the holder must ¦ ¦ immediately inform the credit institution that issued the card in order to block transactions. If due to the fault of the cardholder the account is not blocked in due time, the amount of damage caused is recovered from the cardholder. ¦ ¦ 3.9. Information about the PIN-code of the card is confidential information.¦ ¦Cardholders do not have the right to disclose this information to any third¦ ¦persons.

Use of corporate bank cards

¦ ¦ 3.10. The basis for using a corporate bank card¦ ¦is an order to send an employee, memo or ¦ ¦ An approved estimate of the company's operating expenses. ¦ ¦ 3.11. Operations on the card by an employee - the cardholder can carry out¦ ¦only within the limit established for the card under an agreement with the issuing bank. ¦ ¦ 3.12. When purchasing stationery, reference books and paying other household expenses, the amount of a one-time payment with a corporate card cannot exceed 50,000 rubles. under one contract ¦ ¦ (account). ¦ ¦ 3.13. The limit for cash withdrawal on the territory of the Russian Federation is set at ¦ ¦ in the amount of 100,000 rubles. in a day. It is not allowed to withdraw cash foreign currency on the territory of the Russian Federation. ¦ ¦ 3.14. The limit for cash withdrawals outside the territory of the Russian Federation¦ ¦is set at an amount equivalent to 100,000 rubles. in a day. ¦ ¦ 3.15. Outside the territory of the Russian Federation, corporate cards are allowed¦¦to be used only to pay for travel and representative¦¦expenses. Payment by a corporate card outside the Russian Federation for economic expenses is not allowed. Amounts spent for these purposes are not accepted for reimbursement, they are withheld from the salary of the employee who violated this paragraph. ¦ ¦ 3.16. Employees whose work is connected with constant business trips have the right not to hand over a corporate card within three months. For ¦ ¦ other employees, the term is determined individually, but not more than one ¦ ¦ month. ¦ ¦ 3.17. An advance report on the funds used¦ ¦through a corporate bank card is submitted in the manner and¦ ¦terms provided for in clauses 2.2 and 2.3 of these Regulations. ¦ ¦ 3.18. In the absence of documents confirming the intended use of a corporate bank card, the collection from the guilty employee of the misused amount is carried out in accordance with Art. Art. 238, 241 and 248 of the Labor Code of the Russian Federation. ¦ ¦ 3.19. The employee must return the amount spent for other purposes to the cash desk of the company within 10 working days from the date of approval of the advance report. Otherwise, it will be deducted from the salary. ¦ ——————————————————————————

Source - "Salary", 2014, No. 4

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Opening a corporate plastic card

Resolve card related issues

The card is issued after the relevant agreement is signed with the bank. However, before you go to the bank, decide on the following important points.

How many cards do you need and for whom to issue

A corporate card can only be personalized. That is, only one employee of the company can use the card. The one for whom this card is issued. If an employee transfers the card to another, he will still be responsible for any abuse of the card. Therefore, if it is necessary that several people have access to the company's money on the card, an individual "plastic" is issued for each.

Which account to issue

The bank can issue a card to the current account. Then the cardholder will actually have access to all the company's funds. This is not safe if the card, for example, is issued to an ordinary employee. Although, of course, a limit can be set on the card, but still ... Therefore, many resort to another option - the card is issued to a special card account. You can transfer money to it in the amount that you need. Thus, the funds to be issued under the report will be separated from the main money of the company.

There are nuances. A corporate card can be issued to the current account of the company. But it is more convenient - to a specially opened card account.

Note that the card can be opened not only for a ruble account, but also for a foreign currency one. For example, for cases when employees go on a business trip abroad and pay expenses in foreign currency there. Although, however, it is not necessary to have a foreign currency account specifically for paying expenses abroad - after all, you can always pay with a ruble corporate card. There will be only additional conversion costs (p.

Regulation on corporate cards sample

2.6 Regulations of the Bank of Russia dated December 24, 2004 N 266-P).

What funds will be used to replenish

A corporate card can be a settlement (debit) or credit card. Debit card payments can be made if the account to which the card is linked has cash. With a credit card, the presence of funds in the account is not required. The bank itself will provide the required amount. Of course, for a fee and within the agreed limit. And then your company will pay off the debt to the bank.
Keep in mind that not all banks open different types of corporate cards. So, for example, someone provides both credit and debit cards, and someone only debit. Therefore, it is better to clarify this point in advance, and then contact the bank. He himself will determine the list of documents that will need to be issued. In any case, an application will be required from you, and in it you will indicate those employees in whose name cards must be issued.

An important circumstance. A corporate card is issued for a specific employee. To do this, an application is submitted to the bank indicating his full name.

When signing the agreement, pay attention to the conditions for using the card offered by the bank. So, banks often set a limit on the amount that can be withdrawn from the card during the day. As well as a commission for cash withdrawals. All this is important to find out right away so that you can plan spending.
Let's note one more moment. To activate a card, it is often necessary to transfer a certain amount of money to the account, especially when it comes to a special card account. At the expense of the transferred money, the costs of issuing and servicing the card are paid.

Notify tax authorities and funds about opening a special card account

If your corporate cards are linked to an existing current account, you do not need to inform anyone about their opening. Another thing is when the card was issued with the opening of a special card account or it was necessary to open a new current account. Then it is necessary to notify the tax authorities about this and off-budget funds. This must be done within seven working days after opening (clause 1, clause 2, article 23 of the Tax Code of the Russian Federation, clause 1, clause 3, article 28 federal law dated July 24, 2009 N 212-FZ).

Memo. You need to notify about the opening of a special card account tax office and off-budget funds within seven working days.

Submit a message to the tax office in the form N С-09-1, given in the Order of the Federal Tax Service of Russia dated 09.06.2011 N ММВ-7-6 / [email protected] In the FSS of the Russian Federation - in the form approved by the Order of the FSS of the Russian Federation of April 12, 2011 N 67. And in the Pension Fund of the Russian Federation - in the form that you can find on the official website of the fund (www.pfrf.ru). To do this, in the search bar on home page site, enter the request "Message about opening an account." You will have a link where you can download the required form.

Write down the procedure for working with corporate cards in an internal document

When the cards are received and accounted for, you can issue them to those employees on whom they are issued. But first, write down the procedure for issuing and using cards in a separate provision and approve it as an internal document by order of the head. Then familiarize all employees with it under the signature. In particular, it is advisable to provide for the following points in the provision.

What expenses can be paid by card

Specify which costs the card is intended to pay. These may be costs associated with the business trip of employees, representation, as well as business expenses (clause 2.5 of the Regulation of the Bank of Russia dated December 24, 2004 N 266-P).

In what order are cards issued to an employee?

You can issue a card to an employee once, and he will use it as needed while working in your organization. Or you can issue a card only for the duration of specific tasks issued by the order of the head.
In any case, start a special register in which you will record the issuance of cards and their return. Provide the following fields in the register:

  • card number and full name employee - card holder;
  • date of issue of the card to the employee;
  • signature of the employee when receiving the card;
  • date the card was returned by the employee;
  • signature of the person responsible for maintaining the register, when the card is returned by the employee.

Advice. Keep a journal or record of issuing corporate cards to employees. In the document, record the issuance of cards and their return.

Such control over the movement of cards is necessary to exclude cases of their loss or theft.

How to use the card

Secure in position that the card is to be used directly by the employee. And you can not transfer it to third parties.
Consider what is the reason for using the card. For example, the order of the head to perform a job assignment. In the order, it is advisable to indicate specific types of expenses and their allowable amount.
With any use of the card - cash withdrawals or settlements on it - the employee must receive documents confirming the expenses incurred and keep them for reporting (cheques, invoices, travel tickets, receipts, invoices, etc.).

How to report to employees

The employee reports on the funds spent to the accounting department by submitting an advance report and documents confirming the expenses incurred. Submission deadline advance report also write in the position. The law does not establish any time frame for cases of cashless payments, so you can focus on the deadlines set when working with cash. Namely accountable person is obliged to report for the funds spent within three days after the expiration of the period for which the money was issued under the report, or from the moment of going to work (paragraph 2, clause 4.4 of the Regulation on the procedure for conducting cash transactions, approved by the Bank of Russia dated 12.10.2011 N 373- P, hereinafter - Regulation N 373-P). The report must be approved by the head of the organization.

Record each use of the card

The issuance of a corporate card to an employee does not yet entail any entry in the accounting. You only record this operation in the corporate card register. But if an employee paid with a card or withdrew cash from it, then this circumstance must already be reflected in the accounting accounts. Postings in this case depend on which account the corporate card is linked to. If to the settlement, then reflect any spending of funds from the card on the basis of a bank statement with the following entry:

Debit 71 Credit 51

  • money was given to the employee against the report from the current account.

And if the card is opened to a special card account, the entry will be as follows:

Debit 71 Credit 55

  • the employee was given money against a report from a special card account.

In both cases, a bank statement will serve as the basis.
Note that bank statements may not be available to you every day. In this case, you can quickly learn about the withdrawal of money from the card from employees. After all, they must save and attach to the advance report not only primary accounting documents, but also receipts from ATMs and terminals for the issuance (withdrawal) of money. If you find yourself in such a situation, reflect the issuance of money under the report using account 57 "Transfers on the way". That is, based on the advance report, make the following entry:

Debit 71 Credit 57

And after receiving the statement, write off the money from the account to which the card is linked:

Debit 57 Credit 51 (52, 55)

  • debited from the account.

Write off the debt from the accountable person on the basis of the advance report approved by the head. We repeat, documents confirming the expenses incurred must be attached to the report. Depending on the type of expenses, select the required debit account, and account 71 "Settlements with accountable persons" will always be the corresponding one. The entry will be as follows:

Debit 20 (08, 23, 26, 44, 91) Credit 71

  • reflects the expenses paid by the accountant.

Essence of the question. Write off the money spent on the card to the debit of account 71 based on bank statements. And after the employee submits an advance report, you will close his debt to the organization.

The amounts of expenses determined on the basis of the advance report, write down in column 5 of section. I book of accounting for income and expenses, if you apply the simplified tax system with the object of taxation "income minus expenses". And the type of costs paid by the employee is named in the list given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation.
At the same time, do not forget about the write-off rules established for specific types of expenses. So, for example, if the accountant purchased a fixed asset, then include the spent amount in expenses from the moment the facility is put into operation, distributing the amount quarterly until the end of the year (clause 1 and paragraph 8, clause 3, clause 3, article 346.16, clause 4 paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).
If the employee withdrew money from the card and did not use it in full, credit the rest to the cashier by issuing a credit cash warrant. In accounting, reflect the transaction by posting:

Debit 50 Credit 71

  • the balance of unspent cash withdrawn from the card by the accountable employee is paid to the cash desk.

Example. Using a corporate card
Persona LLC, which uses the simplified tax system with the object "income minus expenses", in August 2013 issued a corporate card for its employee O.N. Galkin. The card was issued with the opening of a special card account. On August 30, the account was replenished in the amount of 30,000 rubles. Based on the bank statement, the accountant reflected this operation by posting:

Debit 55 Credit 51

  • — 30,000 rubles. — money was transferred to a corporate card.

In September 2013, by order of the head of the organization O.N. Galkin was instructed to buy stationery for the organization. On September 9, the employee received a corporate bank card to pay for these expenses. An entry about the issuance of the card was made in the register of corporate cards.
September 10 O.N. Galkin withdrew 5,000 rubles from a corporate card. With this amount, he purchased stationery.
The employee reported on the purchase on September 11, submitting to the accounting department an advance report and accounting documents confirming the purchase. On the same date, the report was approved by the head.
On September 10, based on the bank statement, the accountant generated the following entry:

Debit 71 Credit 55

  • - 5000 rubles. - money was issued against a report in a non-cash way to a corporate card.

Debit 10 Credit 71

  • - 5000 rubles. - office supplies purchased by the employee were credited.

Also on September 11, the amount of expenses in the amount of 5,000 rubles. the accountant wrote in column 5 sect. I books of income and expenses on the basis of paragraphs. 17 p. 1 art. 346.16 of the Tax Code of the Russian Federation.
On the day the advance report was approved by O.N. Galkin returned the corporate card. The accountant reflected this fact in the journal of corporate cards.

Nuances that require special attention. Money withdrawn from a corporate card is considered funds issued against a report. For each expenditure of funds on the card, the employee must report by submitting an advance report to the accounting department. Documents confirming the expenses incurred must be attached to the report.
The issuance of a corporate card to an employee is not in itself a basis for an entry in the register. The accountant makes postings only when funds move on the card.
To control the movement of corporate cards, keep a special card register. It can be called a journal or statement.

What documents need to be drawn up if money is issued under the report through a corporate card

Marina Marchuk, tax consultant

  • Does the manager need to issue an order for the issuance of money under the report for each use of the card?
  • Clause 4.4 of Regulation N 373-P says that only in order to receive cash, an accountable person needs to fill out an application. And the manager, in turn, indicate on this statement the amount and deadline for reporting. About non-cash transfers of accountable amounts, including to a corporate bank card, Regulation N 373-P does not say anything. This means that the director does not need to approve the employee’s application each time if the money for the report is transferred to the card. In practice, the amount of the report is regulated by the limit. This can be either a card limit or a spending limit specified in the company's internal documents.
  • And what about the statement of the accountable person? It is also required only when issuing cash.?
  • Exactly. And if you use a card, that is, you give out money against a report in a non-cash way, you can do without statements from employees. Corporate cards are just created in order to minimize the amount of documentation and simplify the procedure for settlements with accountants.
  • Do I need a manager's order for each card issuance??
  • When issuing a corporate card, such an order is necessary, but in the future, the issuance of a card to an employee and its return are regulated by the norms of a local act. For example, the regulation on corporate cards. In this document, it is advisable to resolve this issue in the most convenient way in accordance with the specifics of the company.
  • Is an order from the manager required to replenish a special card account?
  • I think that this is an optional requirement, since in case of a cashless transfer, the manager must certainly sign payment order. That is, document your order for the payment of funds for the specified purpose. Accordingly, the order to replenish the account in this case will be redundant.
  • Can an accountant perform a new task with a card settlement without issuing an advance report on the previous task?
  • In practice, this may be acceptable. After all, there is only a ban on the issuance of cash against a report to a person who has not reported on a previously issued advance. This is stated in the already mentioned clause 4.4 of Regulation N 373-P. However, this requirement does not apply to payments by corporate cards. In addition, no sanctions are provided for its violation. This is confirmed, for example, by the Resolution of the Ninth Arbitration Court of Appeal of May 13, 2013 N 09AP-10884/2013.
  • A corporate card is issued for a specific employee. What happens if you give it to someone else?
  • For any abuse of the card, the person to whom it is issued will still be responsible.
  • Should an accountable person paying by card comply with the settlement limit of 100,000 rubles? in accordance with paragraph 1 of the Instruction of the Bank of Russia dated 06/20/2007 N 1843-U?
  • No, this is not necessary, because the limit is set only for cash payments, and when using a corporate card, payments are made in a non-cash way.

November 2013

Approximate regulation on the procedure for using corporate bank cards

I APPROVE Name of the organization ________________________________ REGULATION Name of the position of the head of the organization __________ N _____ _________ _____________________ Signature Signature transcript __________________ ________________________________ Place of compilation date On the procedure for using corporate bank cards

1. Information about the PIN code of a corporate card is confidential information. Cardholders do not have the right to disclose this information to any third parties.

Corporate card: how to issue and use it correctly

A report on the target expenditure of funds on a corporate bank card is submitted to the accounting department of the organization:

— when using a corporate card exclusively for receiving cash — no later than 3 working days after the expiration of the period for which they were issued, and when issuing a card for payment travel expenses- no later than 3 working days from the date of return from a business trip, excluding the day of arrival (for employees of the organization's divisions located in settlements outside the location of the organization, submitting a report to the accounting department of the organization - no later than 5 working days);

- when using a corporate card for non-cash payment of expenses - no later than 15 business days from the date of payment in non-cash form, excluding the day of payment, or when making payment partially in non-cash form, partially in cash, excluding the day of payment.

The reports, in addition to documents confirming expenses, must be accompanied by receipts confirming payment by card.

3. If there are no documents confirming the intended use of funds, or if the director has not approved the advance report, then the amounts deducted from the corporate card will be collected from the cardholder and will be withheld from him wages.

4. The list of employees in whose name corporate cards are issued is given in Appendix No. 1.

5. Issuance and return of cards is carried out in the register of corporate cards in the form in accordance with Appendix No. 2.

6. In case of loss or theft of a corporate bank card, the cardholder is obliged to immediately inform the bank that issued the card about this in order to block transactions with it. If due to the fault of the cardholder the account is not blocked in a timely manner, the amount of damage caused will be recovered from the cardholder.

Appendix No. 1
to position from _______ N __

List of employees _______________________________ (name of organization) in whose name corporate bank cards are issued ———————————————————————————————————— ¦ Passport data ¦Card type¦ Card number ¦ ¦p/n¦ employee ¦(number, by whom and when issued)¦ ¦ ¦ +—+—————-+—————————+— ——+—————+ ¦1 ¦ ¦ ¦ ¦ ¦ +—+—————-+—————————+———+—————+ ¦2 ¦ ¦ ¦ ¦ ¦ +—+—————-+—————————+———+—————+ ¦3 ¦ ¦ ¦ ¦ ¦ —-+—————-+ —————————+———+—————-

Appendix No. 2
to position from _______ N __

Journal of accounting of corporate cards ___________________________ (name of organization) —————————————————————————————————————————————— ¦Date for which¦Date ¦Signature ¦Date ¦Signature ¦ ¦card ¦holder ¦card issued ¦issue ¦holder¦delivery ¦holder¦ ¦ ¦card ¦to employee ¦card ¦ ¦card ¦ ¦ +———+——— -+—————-+——-+———+———+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———+———-+—————-+ ——-+———+———+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———+———-+—————-+——-+———+— ——+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ———+———-+—————-+——-+———+———+———-

L.A. Elina, 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 in the account belongs to the organization, but the card is issued to a specific employee clause 1.5 of the Regulations, approved. Central Bank of December 24, 2004 No. 266-P (hereinafter - Regulation No. 266-P). We will tell you about the rules for using a corporate card and accounting for operations related to it.

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

A separate bank account is opened for a corporate card paragraph 2 of Art. 11 Tax Code of the Russian Federation. This account (both its opening and its closure) must be reported to the IFTS, the FIU, and the FSS at the location of the organization.

Recommended FIU form Account opening messages can be found at: PFR website→ Employers → Payment of insurance premiums and submission of reports → Reporting and the procedure for its submission → Recommended sample documents

This must be done within 7 working days from the date of opening such an account. paragraph 2 of Art. 23, paragraph 6 of Art. 6.1 Tax Code of the Russian Federation; p. 1 h. 3 art. 28, part 6 of Art. 4 of Law No. 212-FZ of July 24, 2009 (hereinafter - Law No. 212-FZ); Resolution of the Presidium of the Supreme Arbitration Court dated 21.09.2010 No. 2942/10. To do this, send:

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

Reports

1 - about opening an account
2 - about closing an account
3 - on the emergence of the right to use KESP
4 - on termination of the right to use KESP		 When reporting to the inspection about opening a bank account to use a corporate bank card, in these cells of form No. C-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 form recommended by him FSS letter dated December 28, 2009 No. 02-10/05-13656;
  • to the FIU - a message in 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 e 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 inspection 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. 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 bank corporate cards. Although sometimes an accountant has to fill out a power of attorney for a specific employee to receive a corporate card in a bank (a sample power of attorney, as a rule, is provided by the bank itself).

The bank can inform your organization about which employee the cards were issued to in the register for issuing international corporate cards or in another document (this depends on the document management system adopted by the bank and the conditions specified in your agreement with it).

RULE 3. It is not necessary to transfer money received by an employee through an ATM through the cash desk

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

Reader's opinion

“When we first opened a bank corporate card, we were afraid that there would be difficulties with the calculation of 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 at the checkout does not need to be spent at all.

Zuhra,
Ufa

However, it is clear that the money physically “did not get into the cash register”. 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 to tax authorities to collect fines from organizations Decree 7 of the AAC of December 20, 2012 No. A03-6142 / 2012; 3 ААС dated 30.01.2013 No. А33-15574/2012.

It also follows from this that 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 "card" money

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

Money received from an ATM essentially akin to money given to an employee on account. After all, first of all, it is the money of the organization. Of course, after each purchase, the employee should not immediately run to the accounting department and write a report. It is enough to do this once 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 a corporate card (unless, of course, a credit limit is set on the card and the possibility of an overdraft is not provided). By contacting the bank, the organization can set additional restrictions for each of the cards.

WE DISCUSS WITH THE MANAGER

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

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

There is an opinion that when an employee has purchased something for the company, by paying it with a card in a non-cash manner, it is not necessary to prepare a full advance 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 (checks of CCP, waybills, sales receipts) to a memo.

But I must say that most accountants are more accustomed to when all reports are drawn up in 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 approval of the advance report on the money spent by the employee x sub. 5 p. 7 art. 272 Tax Code of the Russian Federation.

Once a month, the bank, as a rule, provides the organization with a report on each corporate card. Having received 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 has not accounted for the "card" money, they can be withheld from his salary

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

WARNING THE EMPLOYEE

You can not tell anyone the PIN code of a bank card. And if it was stolen or lost, you should call the bank that issued the card as soon as possible and block it.

However, please note that one order of management for such a hold is not enough. It is necessary to prove the amount of damage and the guilt 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 is made no later than 1 month from the date the organization establishes the amount of damage caused by the employee;
  • the amount of damage does not exceed the average monthly earnings of the employee.

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

FROM AUTHENTIC SOURCES

Deputy Head Federal Service for work and employment

“ Responsibility for spending funds on a corporate bank card within the established spending limits lies 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 amount used for other purposes 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 guilty actions of the employee;
  • determine the amount of this damage;
  • comply with the procedure for recovering such damage, provided for by the Labor Code. In particular, this means that, by order of the employer, damages can be recovered from him only within the limits of the average monthly earnings.

WARNING THE MANAGER

It is possible that the employee uses money from the corporate card for other purposes. To protect the company, it is better to limit the possibility of using money on the card to 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 the money used for other purposes.

Please note that it is not always possible to recover the amount of damage caused to the employee at one time, even if its amount does not exceed the average monthly earnings of the employee - the card holder. After all, in this case the total amount of all deductions for each salary payment cannot exceed 20% Art. 138 Labor Code of the Russian Federation. And size limit deductions must be calculated from the amount that remains after withholding personal income tax Letter of the Ministry of Health and Social Development of November 16, 2011 No. 22-2-4852.

True, an employee can also 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 opposed to having something withheld from his salary, this money has not yet been lost for your organization. You can go to court.

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

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

  • <или>debit - when debits from the card general rule are 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 both cases, the debiting of money from the card, which occurs at the initiative of the employee (its holder), is more customary to carry out through account 71 “Settlements with accountable persons”. The auditors agree.

EXPERIENCE EXCHANGE

General Director of the audit firm Vector Development LLC

“ Spending funds by an employee from a corporate bank card normative documents(including the Chart of Accounts) is not specifically specified, but according to economic sense are accountable funds. Therefore, in practice, organizations use account 71 “Settlements with accountable persons”. It is very important that the one who made payments with a bank card or withdrew cash from it should report for this money.

Until the employee submits an advance report, he will have a debit balance on account 71. 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 expenditure of money from a corporate bank card. After all, its semantic load is somewhat different - it, as a rule, reflects one-time operations that are different from the regular spending of funds within the framework of official duties employees (loans to employees, compensation for material damage, purchase of vouchers, etc.)” .

Here are the postings on operations on a debit card (we will consider the example of ruble cards).

Contents of operation Dt ct
On the date of replenishment of the card account
Money transferred from current account to card 51 "Settlement accounts"
As of the date of debiting the commission by the bank
The bank commission deducted from the card account is accounted for as other expenses 91-2 "Other expenses" 55, sub-account "Card account"
In tax accounting bank commission accounted for as a non-operating expense sub. 15 p. 1 art. 265 Tax Code of the Russian Federation
As of the date the card was used by the employee (if the organization has immediate access to data on the movement of money on accounts)*
The card was used to pay for goods, works, services purchased by an employee 55, sub-account "Card account"
Cash withdrawn from card by employee
As of the date the employee reports on the amounts spent
The employee reported for cash withdrawn from the card and spent on the needs of the organization, or for non-cash expenses 26" General running costs”(60 “Settlements with suppliers or contractors”, 10 “Materials”, 44 “Sales expenses”, etc.) 71 "Settlements with accountable persons"
19 "VAT on acquired valuables"

* Some organizations do so. 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 the credit of account 57 “Transfers on the way”. 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.

Reflect in accounting the amounts for which the employee did not report, it is necessary like this.

EXPERIENCE EXCHANGE

Head of Methodology and Internal Audit Department, PRODO Management LLC

“ Funds debited from the bank account of the organization as a result of a transaction using a corporate bank card are considered issued against the report of the employee. If he does not submit an advance report with supporting documents within the time period established by the management of the organization, then it is necessary to make a posting on the debit of account 94 “Deficiencies 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, it is necessary to make a posting on the debit of account 73 and the credit of account 94.

After the money is deducted 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 “Settlements with personnel for wages” or account 50 “Cashier” ”.

Credit card transactions own funds treated 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.

Bank 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 record the receipt of a loan (make a posting on account 66 “Settlements on short-term loans and borrowings”) immediately after the bank sets a credit limit.

Contents of operation Dt ct
As of 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 bank accounts", sub-account "Card account"
55, sub-account "Card account"
As of the date the bank writes off the commission due to the credit limit
The bank commission was deducted from the card account due to the credit limit 91-2 "Other expenses" 55, sub-account "Card account"
55, sub-account "Card account" 66 "Settlements on short-term credits and loans"
As of the date of replenishment of the credit card and repayment of the used credit
Money was transferred from the current account to the card account to pay off the debt on the used credit limit 55, sub-account "Card account" 51 "Settlement accounts"
66 "Settlements on short-term credits and loans" 55, sub-account "Card account"
As of the date the bank charges interest on the loan
Interest accrued on a bank loan 91-2 "Other expenses" 66 "Settlements on short-term credits and loans"
In tax accounting, interest on debt obligations of any kind is recognized as non-operating expenses and sub. 2 p. 1 art. 265 Tax Code of the Russian Federation. However, they are taken into account within the norms Art. 269, paragraph 8 of Art. 270 Tax Code of the Russian Federation. If the amount of interest that can be taken into account in tax accounting is less than their accrued amount and the organization must apply PBU 18/02, then it is necessary to reflect a permanent tax liability (account 99 debit - account 68 credit)

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

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 contract with the bank. V tax code there are no rules for assessing the material benefits of interest-free loans. Therefore, even if the organization has such a benefit, it does not have to pay income tax. This is the position taken by the Supreme Arbitration Court. Resolution of the Presidium of the Supreme Arbitration Court dated 03.08.2004 No. 3009/04. I agree with her and the Ministry of Finance Letter of the Ministry of Finance of April 18, 2012 No. 03-03-10/38.

Accountants often ask if 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 receipt order 0310001 clause 3.1 of the Regulations, approved. Central Bank 12.10.2011 No. 373-P;
  • in accounting for the money returned to the cash desk, it is necessary to make a posting on the debit of account 50 “Cashier” and the credit of account 71 “Settlements with accountable persons”.

Corporate card - accounting for it is associated with some nuances that raise questions among accountants who encounter this for the first time financial instrument. In this article, we will give answers to frequently asked questions that arise when corporate cards are used.

Which card is better to have - debit or credit?

For corporate purposes, it is possible to issue various types of bank cards:

  • only debit (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 an overdraft (there is the 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 a manager draws up a card 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 come in handy). If the card is issued to a business executive for regular small purchases within the budget, a debit card with a fixed monthly top-up may be the best option.

NOTE! If a period of interest-free use of credit funds is established on a credit card, the economic benefit from such use for tax purposes does not need to be calculated (see 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 bank that issued it. Therefore, the fact of issuing a card to an employee is not reflected in the accounting accounts of the enterprise for which it was issued. An enterprise can keep a record of such cards in a special journal or form a list of powers of attorney issued to employees to receive a card from a bank. If it is necessary to confirm the receipt of cards by employees, a document (for example, a register for issuing 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 the procedure for using cards and submitting reports on funds spent by a local regulatory act.

Such a regulation will also help in cases of:

  • Settlement of possible claims of tax authorities on the procedure for reflecting the funds spent on corporate cards in accounting. For example, if the internal regulations do not establish a clear procedure for reporting an employee on funds withdrawn from a card through an ATM, the tax authorities may consider that in this case all the amounts withdrawn from the card should be transferred through the cash desk of the organization (received by PKO and immediately draw up cash settlement for issuance under report). Of course, such a claim is based on rather weak grounds, because in fact the money did not get into the cash desk 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.
  • Making claims to an employee in case of misuse of card funds or detection of shortages and abuses. 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 a disciplinary sanction 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?

Law No. 52-FZ of April 2, 2014 “On Amendments…” effective May 2014 abolished the obligation of taxpayers to submit to the tax authorities information on the opening (closing) of bank accounts.

As noted above, the very issuance of bank cards also refers to the operations of the issuing bank, and not the enterprise.

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

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

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

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

  • Prepare an advance report on the amounts spent. You can do this using the standard AO-1 form, but you can also use the form approved within the organization (for example, the internal regulations for 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 solution from ConsultantPlus.

  • Attach supporting documents to the report: KKM checks, invoices, acts, etc.
  • Submit a report to the accounting department of the enterprise in the manner and within the time limits stipulated by the regulation on the use of corporate cards.

NOTE! Banks periodically (usually monthly) compile and send statements to customers on their card products. Thus, the reports of employees using cards are quite easy to check in terms of cashless payments and withdrawals through ATMs.

Is it possible to withhold damages from an employee for spending funds for other purposes?

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

  • the amount of damage can be assessed;
  • 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 payment documents);
  • an order (order) of the head of the enterprise was issued to withhold the amount of damage from the employee's salary no later than 1 month from the moment the fact of damage and guilt was established (Article 137 of the Labor Code of the Russian Federation);
  • the size 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 deduction (Article 137 of the Labor Code of the Russian Federation).

Learn more about payroll deductions .

What are the typical postings 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

Replenishment of a corporate card

Account 55 is maintained in analytics for each card account

Usage loan funds jar

For credit card and overdraft

Charged off payment for services or bank commission on the card
  1. The employee paid the expenses by bank transfer.
  2. Employee received cash by card

Posting is performed if the accounting department has means of operational control over movements on the card, for example, Internet banking

25, 26, 44, 60, 76

The report of the employee on the amounts spent is reflected

Posting is done on the date of acceptance of the report

The fact that the employee used the card to pay expenses is reflected
  1. If there is no operational control.
  2. Information that the 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's report

Interest accrued on loans

For credit cards and overdraft

Credit card loan repaid

Usually in the amount of the mandatory card payment presented by the bank

Read about the types of fraud associated with bank cards in the article. « Fraud using payment bank cards » .

Results

Accounting for 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 bank accounts, and funds spent by employees from cards are classified as accountable amounts. The procedure for using cards is recommended to be approved by a separate internal document, in which all aspects of their use are recorded, paying special attention to the procedure for reporting on spending funds.

The use of corporate cards as a means of making payments is becoming more and more popular. This is due to the fact that such cards are reliable and convenient way payment of expenses related to economic activity organizations, primarily travel and representative. How does the process of issuing corporate cards look like in practice? What documents confirm the expenses incurred? Which authorities should be notified about the opening of a special bank account?

What is a corporate bank card?

A corporate card, like any other plastic bank card, is a personalized means of payment, designed to pay for goods or services, as well as to receive cash from ATMs and banks.
The procedure for circulation of bank cards in the territory of the Russian Federation is regulated by the Regulations on the issue of bank cards and on operations performed using payment cards, approved by the Bank of Russia on December 24, 2004 N 266-P. It should be noted that a number of amendments were made to the text of this Regulation N 266-P by Instructions N 2862-U, which will enter into force on July 1, 2013 (Instructions of the Bank of Russia dated August 10, 2012 N 2862-U "On Amendments to the Regulation of the Bank of Russia dated December 24, 2004 N 266-P "On the issue of bank cards and on operations performed using payment cards" registered with the Ministry of Justice on November 21, 2012 N 25863).

Taking into account the amendments made to clause 1.5 of Regulation N 266-P, it is established that a credit institution has the right to issue bank cards the following types: payment (debit) cards, credit cards and prepaid cards, the holders of which are individuals, including those authorized by legal entities, individual entrepreneurs.
A distinctive feature of a corporate card is that the person to whom it is issued must be an employee of the organization that has entered into an agreement for the issuance of such a card, while the employee receives full access to one of the accounts legal entity i.e. manages the funds of the organization.
For each card, an individual spending limit can be set. You can set both permanent spending limits on cards and temporary limits by specifying any period of time. In addition, when using corporate cards, you can set limits on different categories of spending: cash and non-cash payments, transactions abroad, etc.

Usually, when using corporate cards, a number of requirements and restrictions are set:

  • it is not allowed to credit funds to a special card account by non-cash transfer of funds from accounts of third parties;
  • personal spending on corporate cards is prohibited, since all transactions are reflected in the account of the organization;
  • since the funds withdrawn from such a card are considered funds issued under the report, the preparation of appropriate reporting is required. The Bank has the right to request primary documents for all transactions made using corporate cards (accommodation bills, transport tickets, receipts, checks and other documents with the original receipts of electronic terminals, ATMs, as well as travel reports, if funds are debited from the account for travel expenses);
  • in accordance with the requirements currency legislation Russian Federation when making transactions in foreign currency using cards, including when making cross-border payments, the organization is obliged, within ten working days from the date of the transaction, to submit to the bank a documentary justification for its completion, including an expense report with the application of settlement documents for each such an operation.

What are the main advantages of working with corporate cards?

There are a number of advantages of using corporate cards for both the organization and the employees on whom they are issued:

  • saving time, as there is no need to contact the bank to draw up documents for receiving cash from the account or depositing them into the account. Receiving money is possible at any time both at an ATM and at the cash desk of the bank, and not necessarily the one in which the account is opened. You can also deposit cash into the organization's account through an ATM. In addition, cards of the main payment systems are accepted in most trade and service outlets, ATMs and banks in the world. The work of not only cash services, but also accounting employees is facilitated, since it is not necessary to issue advances for travel expenses and track the return of accountable cash funds not spent on a business trip;
  • reducing costs and minimizing risks associated with the receipt, transportation and storage of cash;
  • simplification of accounting and control over the expenses of employees by opening a special card account that allows you to record transactions on all corporate cards of the enterprise (or several special card accounts to record transactions separately for each card or group of cards);
  • automatic conversion of ruble funds into foreign currency when paying for services abroad.

Is it necessary to issue corporate cards for issuing money to employees in a non-cash form, or can you use "salary" cards?

This question often arises among employers who have implemented "salary" projects in their organizations. Let us recall that earlier in Letter No. 14-27/513 dated December 24, 2008, the Bank of Russia pointed out the existence of restrictions on the list of transactions performed by individuals using bank cards, in accordance with the provisions of the current legislation of the Russian Federation. At the same time, representatives of the Bank of Russia confirmed that the issue of the admissibility of reimbursement of expenses associated with business trips by transferring them to bank accounts of employees - individuals opened for transactions using bank cards, is in the plane of application of labor legislation. So, according to Art. 168 of the Labor Code of the Russian Federation, the procedure and amount of reimbursement of expenses associated with business trips are determined by a collective agreement or a local regulatory act.

As for the financial department, it does not object to the use of "salary" cards for settlements with accountable persons. In the Letter dated 05.10.2012 N 14-03-03/728, the Ministry of Finance noted that due to the use of modern banking and other payment technologies, instead of issuing cash, non-cash payments to accounts opened by these employees for settlements using bank debit cards issued by credit institutions, including within the framework of "salary" projects.

According to officials of the department, it is advisable to extend the scope of settlement (debit) bank cards (in addition to settlements on wages within the framework of "salary" projects) to settlements with accountable persons. The advantages of such a form of payment as non-cash settlements with accountable persons using settlement (debit) bank cards are to increase the efficiency of payment processes and automate the reconciliation of settlements and control over the receipt (crediting) of funds and their use.

The rules for organizing and maintaining accounting records with accountable persons may include provisions providing for settlements with them both in cash and non-cash. As an example, financiers cited the practice used in their department: as part of the implementation accounting policy and taking into account the provisions of the collective agreement, the Ministry of Finance issues funds against a travel expenses report in a non-cash way at the request of an accountable person containing the details necessary for transferring to the account of an employee of the Ministry of Finance opened with a credit institution when traveling:

  • on the territory of the Russian Federation - in the currency of the Russian Federation (in rubles) using bank cards used in the framework of the "salary" project;
  • on the territory of foreign states - in US dollars using bank currency cards issued by credit institutions specified in the collective agreement of the Ministry of Finance.

What is the procedure for issuing corporate cards?

As a general rule, in order to implement the "Corporate Card" project, an organization needs to open a second bank account in addition to the existing bank account specifically for settlements using corporate cards. For this you need:

  • write an application for opening an account;
  • draw up a signature sample card;
  • sign a bank account agreement for settlements on transactions using corporate cards;
  • draw up an additional agreement on direct debiting from the main account.

After completing all required documents and opening a second current account, the organization submits to the bank:

  • register for issuing bank cards (list of corporate card holders);
  • an application for issuing a corporate card (filled in and signed by the corporate card holder and agreed with the head of the organization);
  • orders for extradition to be accountable to the persons indicated in the register.

Note! A corporate bank card is issued directly to the holder indicated by the organization in the application for the issuance of a bank card, or to the client's representative acting on the basis of a power of attorney drawn up in accordance with the requirements of the law.

What local regulations should be developed during the implementation of the "Corporate Card" project?

In order to record and control the movement of corporate cards of an organization, it is advisable to develop an appropriate provision. It is possible not to develop a separate provision on the procedure for using corporate cards, however, in this case, the procedure for their use should be prescribed in another local regulatory act, for example, in the regulation on the procedure and amount of reimbursement of travel expenses, the issuance of accountable funds, the submission of advance reports on travel and economic expenses. As an example, we can cite the Order of Russian Railways dated November 7, 2006 N 2193r, which approved the Regulation on the issuance of money for a report. This Regulation has a separate section "Procedure for using a corporate bank card", which defines:

  • appointment of a corporate card;
  • grounds for issuing a card;
  • the reasons for its use;
  • the procedure and terms for submitting an advance report on funds used through a corporate bank card;
  • the procedure for collecting from the guilty employee the amount misused in the absence of documents confirming the intended use of the corporate bank card;
  • responsibility for the safety of the card, as well as for spending funds on it within the established spending limits.

In addition to the provision, it is necessary to approve the register of accounting for corporate cards. This register should include:

  • card numbers;
  • FULL NAME. holders;
  • dates of transfer and return of cards.

The facts of receipt and return of a corporate card must be confirmed by the employee who received (returned) it, and the person responsible for keeping records of these cards.

What is the basis for accounting for the amounts of transactions made using corporate cards?

Expenses are reflected on the basis of a payment register issued by the bank or an electronic journal.

Usually, funds are debited or credited for card transactions no later than the business day following the day the bank receives the payment register or electronic journal from a single settlement center (then these documents can be transferred to the organization).

Recall that employees of the organization, when using the card in shops, hotels and other places of payment, receive documents confirming the expenses incurred (checks, hotel bills, travel tickets, receipts, invoices, etc.). Such documents must be accompanied by the original slips, receipts of electronic terminals and ATMs. An employee of the organization must submit all these documents along with the advance report to the accounting department of the organization.

Mandatory details that a document on transactions using a payment card must contain are listed in clause 3.3 of Regulation N 266-P. These include:

  • identifier of an ATM, electronic terminal or other technical means intended for making transactions using payment cards;
  • type of operation;
  • transaction date;
  • transaction amount;
  • transaction currency;
  • the amount of the commission (if any);
  • authorization code;
  • payment card details.

The listed details must contain signs that allow you to reliably establish a correspondence between the details of the payment card and the account of the legal entity, as well as between the identifiers of trade organizations (services), ATMs and bank accounts organizations of trade (services) (clause 3.6 of Regulation N 266-P).

For your information. The document on transactions using a payment card on paper must additionally contain the signatures of the payment card holder and the cashier. This requirement does not apply to cases where the document is drawn up at a cash point using an analogue of a handwritten signature.

What to do in a situation when, when withdrawing money from a bank card, the ATM does not issue a check confirming the operation? It was noted above that such checks are attached by accountable persons to the advance report. But the employee himself - the accountable person is not entitled to request the check he needs from the bank. This is due to the fact that the client of the bank is not an employee, but an organization. Therefore, the organization must apply to the bank for an extract. At the same time, the bank does not have the right to refuse to issue an extract (Clause 2.1, Section 2, Part III of the Regulations on the Rules for Maintaining Accounting in Credit Institutions Located on the Territory Russian Federation, approved by the Bank of Russia on July 16, 2012 N 385-P).

Is the issuance of corporate bank cards related to the withholding of personal income tax from employees and the accrual of insurance premiums?

Since the funds transferred to such cards belong to the organization, and not to the persons using them, the obligations under payment of personal income tax and there are no insurance premiums (unless proven otherwise). However, all supporting documents must be properly executed. The judges came to such conclusions, in particular, in the Decree of the FAS SZO dated 18.07.2011 N A05-11476 / 2010. In the decision of the court, it was noted that according to the agreement, using the cards, operations related to the economic activity of the enterprise, including the payment of travel and hospitality expenses, are carried out. The arbitrators considered the claims from the tax authorities unfounded, since the IFTS did not check the bank account, did not check for what purposes the funds were debited from the corporate card, and did not provide evidence that the disputed amounts were economic benefit employees of the tax agent.

Which regulatory authorities need to be notified about the opening of a bank account?

Taxpayers, both organizations and individual entrepreneurs, are required to notify the tax authority in writing about the opening or closing of accounts within seven days (clause 1, clause 2, article 23 of the Tax Code of the Russian Federation). The message form and the procedure for filling it out are approved by Order of the Federal Tax Service of Russia dated 09.06.2011 N MMV-7-6 / [email protected]

Also, information on opening a bank account within seven days should be submitted to the Pension Fund of the Russian Federation and the FSS, which are the bodies controlling the payment of insurance premiums (clause 1, clause 3, article 28 of the Federal Law of July 24, 2009 N 212-FZ).

If a corporate card was issued in addition to an existing account and no new bank accounts were opened, then neither the tax office nor the insurance premium control authorities need to provide information.

Note! According to paragraph 1 of Art. 118 of the Tax Code of the Russian Federation violation by the taxpayer of the established deadline for providing tax authority information about opening or closing an account with any bank entails a fine in the amount of 5,000 rubles.

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 the design and accounting of these costs. Let's try to consider them.
Stas Bely, Clerk.Ru

In order to issue payment card the company needs to conclude an agreement with the bank. Most credit institutions provide such services. However, if an organization (client) concludes an agreement with a bank, then the bank card holder is individual acting as an authorized representative of the company. It 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 map.

Legal entities can open two main types of cards for their employees. The first is a payment card, it is intended for transactions by its holder within the amount of money established by the bank, the 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 at the expense of funds provided by the bank within 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 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 the organization with a loan.

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

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 a credit institution - issuer to a person authorized by the customer. All this should be provided for in the service agreement with the bank.

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

Receipt of cash;

Payment of expenses related to business activities, including payment of travel and hospitality expenses, on the territory of the Russian Federation;

Receipt of 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 firms use bank cards to pay for hospitality and travel expenses.

A big plus of such operations is that the limit of cash payments - 60 thousand rubles - does not apply to payment for goods, work, services between organizations. After all, this limit applies only to cash payments. And payment for goods, works or services by means of a bank card "is a tool for non-cash payments."

Registered

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

Write-off or crediting of 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 firm.

It is important!
The company must report the issue of the card to the tax office. As well as opening any other account, the company must notify the tax authorities within ten days. Violation of this period entails a fine in the amount of five thousand rubles (paragraph 1 of Article 118 of the Tax Code of the Russian Federation).
The transfer of funds to card accounts should be reflected in the accounting as follows:

D 55 sub-account "Special card account" K 51 "Settlement account"
 Transferred funds to a bank card account from a current account

D 55 sub-account "Special card account" K 52 "Currency account"
 Transferred funds 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 an operating expense in accounting and is accounted for in the debit of account 91 “Other income and expenses”, sub-account “Other expenses”.

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


 Bank services paid

However, the most difficult thing is to organize analytical accounting for the sub-account "Special card account". After all, accounting for this subaccount should be organized in the context of specific card accounts opened in a particular bank. In addition, analytical accounting is significantly affected by the conditions for issuing and using bank cards offered by the bank.

So, for example, when concluding an agreement, a bank may put forward a condition on the presence of a minimum balance on the organization's account (an insurance deposit that can be used for settlements in exceptional cases to cover the excess of the payment limit). In this case, it is advisable to use second-order sub-accounts "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 general payment limit. In this case, analytical accounting of cardholders is not required until the moment the funds are issued to the accountable person.

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

When opening a bank card in foreign currency, it must be borne in mind that, in accordance with the Regulations on accounting“Accounting for assets and liabilities whose value 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 regulation “Accounting for assets and liabilities whose value is expressed in foreign currency” PBU 3/2000 (hereinafter 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.

Exchange differences arising are accounted for for accounting and tax accounting; moreover, in both types of accounting, the amount of exchange differences is considered non-operating income (expenses). In accounting, exchange differences are recognized as financial results and are reflected in account 91 "Other income and expenses":

D 55 sub-account "Special card account" K 91 sub-account "Other income"
 Reflected the amount of positive exchange rate difference

D 91 sub-account "Other expenses" K 55 sub-account "Special card account"
Reflected the amount of negative exchange rate difference

Under report

Money debited from the account of a legal entity is considered issued against the account of 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 the costs. If he did not do this, and the bank statement indicates that cash was withdrawn from the card account, the accountant of the organization reflects the debt of the employee of the organization as follows:

D 73 "Settlements with personnel" K 55 sub-account "Special card account"
Reflected write-off of cash from a special card account not confirmed by primary documents

Upon receipt of the advance report, the costs incurred (related to the production activities of the organization) are reflected in general order. If the expenses incurred by the 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 contributes cash to the cash desk of the organization, or the organization withholds the amount of damage from the employee's salary.