"Financial Bulletin: finance, taxes, insurance, accounting", 2010, N 1

A corporate card is one of the forms of issuing funds under a report to an employee of an enterprise. As such, the definition of a corporate card in normative documents Central Bank RF is not. Bank of Russia Regulation No. 266-P, dated December 24, 2004, "On the Issuance of Bank Cards and on Operations Performed with the Use of Payment Cards" defines the specifics of credit institutions' operations with bank cards. Since a corporate card is also a bank card, only enterprises receive it, the specified Regulation will regulate all issues related to the issuance and maintenance of such a credit card.

A corporate bank card allows its holders to conduct account transactions legal entity. The holders of a corporate card can be one or more persons, as a rule, employees of the company. Therefore, on the corporate card, in addition to the name of the organization, the name of the holder is stamped, so that only one person can use it, who, when paying for goods, works or services, will have to confirm his identity. These cards are used to pay for travel, hospitality or other business expenses.

The Regulation of the Bank of Russia dated December 24, 2004 N 266-P states that "on the territory Russian Federation credit institutions - issuers issue bank cards, which are a type of payment cards, as a non-cash payment instrument intended for individuals, including authorized legal entities (hereinafter referred to as holders), to perform operations with funds held by the issuer, in accordance with the law Russian Federation and an agreement with the issuer".

In other words, in order to receive a bank card, a legal entity must conclude an agreement with a bank.

With a corporate card, you can:

receive cash in rubles and use it to pay for transactions related to economic activity enterprises, including paying travel and hospitality expenses;

non-cash payment by card for transactions related to the economic activity of the enterprise, including payment of travel and hospitality expenses;

receive cash in foreign currency outside the Russian Federation to pay for travel and hospitality expenses;

pay non-cash travel and hospitality expenses using a bank card in foreign currency outside the Russian Federation;

perform other transactions for which the currency legislation does not establish a ban or restriction on their performance.

Is it possible to withdraw money from a corporate card for issuance wages or let's say social payments? In response to a request, specialists from the Central Bank of the Russian Federation reported the following. The use of corporate bank cards to pay salaries to employees is not the main purpose for which said cards release. After all, they are primarily needed for non-cash payments. That's why central bank The Russian Federation recommended using "salary" cards for issuing salaries to employees.

How to get a corporate card

To obtain a corporate card, an organization enters into an agreement with the issuing bank to issue or service a corporate card. Based on this agreement, a special card account is opened. The list of employees of the organization for issuing corporate cards is attached to the agreement, indicating (if necessary) the spending limit in rubles or in foreign currency, as well as an application-commitment to receive an international corporate card.

Organizations usually order corporate cards in the same bank through which they conduct their main settlements. Some banks make it a condition for issuing corporate cards to have an organization's current account.

If the organization does not have a current account with the issuing bank, to open a special card account, you must provide:

a copy of the articles of association certified by a notary public or by the registration authority;

notarized copies of the memorandum of association, certificate of state registration legal entity and on registration of the legal entity with the tax authority;

a copy of the decision to create a legal entity (decision of the founder, protocol No. 1, etc.), certified by the seal of the organization;

copies of documents certified by the seal of the organization confirming the authority of the persons indicated in the card with sample signatures (decision, protocol, order, power of attorney, etc.);

a notarized card with sample signatures - for each account;

a copy of the codes of the State Statistics Committee of Russia, certified by the seal of the organization;

a list of employees for the issuance of corporate cards indicating the spending limit (established format) on electronic media and in paper form, certified by the seal and signatures of responsible persons;

client questionnaire (in the established format), signed by the head, chief accountant and certified by the seal of the organization;

application for opening an account - for each account;

a power of attorney to open an account and receive relevant documents - when opening an account by a third party (except for the persons indicated in the card with sample signatures);

a statement of commitment indicating the name of each employee of the organization in whose name the card is issued;

a copy of the passport of each employee of the organization in whose name the card is issued, signed by the head and sealed with the seal of the organization.

On the basis of the submitted documents, the issuing bank and the organization conclude an agreement for servicing an account for settlements on transactions using international corporate cards.

If the company already has a current account in this bank, then it is necessary to provide only the missing documents, usually these are:

agreement on the use of a corporate plastic card;

application for a corporate plastic card.

In some agreements on the use of a corporate plastic card, a condition may be stipulated that the bank opens two accounts for the client. One account for settlements (special card account), the other account - "insurance deposit" (the so-called guarantee coverage account).

A special card account is used to account for funds and transactions related to the use of corporate plastic cards, and the "insurance deposit" account - to ensure transactions using plastic cards.

Due to the fact that when making transactions using plastic cards of international payment systems, it is possible to exceed credit limit and the occurrence of a debit balance on the cardholder's account (contrary to the terms of the agreement), some banks require a "security deposit". An excess of the transaction amount over the account balance can occur, say, when the store does not authorize if the purchase amount is less than a certain limit set for this outlet. In our country, all operations are carried out using authorization. In Europe, some retail outlets set limits. Therefore, when traveling abroad, there is a high probability of exceeding the available limit on the card. That is, the bank cannot control the expenses of the cardholder. IN this case The "insurance deposit" is just intended to meet the requirements of the bank, and the amount in excess of the balance on the special card account will be covered by the security deposit. For the cardholder, an incentive is created to fulfill obligations and not exceed the limit of funds spent, since the amount of debt will be written off in case of untimely fulfillment of obligations to the bank from the security deposit with fines. The amount of the security deposit is not used in the calculations and is returned to the client's account when the plastic card is closed. Interest may accrue on the amount of the security deposit, which must be stipulated in the contract.

An alternative to the security deposit may be a minimum balance on a special card account. It is also used as security for the performance of obligations. To establish a minimum balance, a clause must be included in the agreement on the use of a plastic card, according to which the client does not have the right to dispose of funds in a certain amount of the amount, which, however, does not prevent the bank from writing off the amounts of transactions performed by the client at the expense of the minimum balance. When replenishing accounts with a minimum balance, it is recommended to transfer funds that exceed the amount of the minimum balance.

All of the above conditions are stipulated in the agreement on the use of plastic cards. The contract also specifies tariffs for their use. Contracts may provide for a limit on the number of cards issued by the enterprise. At the same time, the company itself determines the limits for those employees in whose name corporate plastic cards will be produced at the expense of the company.

Operations on card accounts and document flow

Organizations that have opened special card accounts are given the opportunity to spend the funds secured by a corporate card for conducting only a limited range of transactions, depending on where the corporate card is used - on the territory of the Russian Federation or abroad.

In accordance with clause 2.3 of Regulations of the Bank of Russia No. 266-P dated December 24, 2004, legal entities have the right to:

receive cash in the currency of the Russian Federation for settlements in the territory of the Russian Federation related to business activities, including payment of travel and hospitality expenses;

pay expenses in the currency of the Russian Federation related to business activities, including the payment of travel and hospitality expenses in the territory of the Russian Federation;

receive cash cash in foreign currency outside the territory of the Russian Federation to pay for travel and hospitality expenses;

pay travel and hospitality expenses in foreign currency outside the territory of the Russian Federation;

perform other operations in foreign currency in compliance with the requirements of the currency legislation of the Russian Federation.

You can withdraw cash (rubles) from a corporate card to pay for general business and travel expenses, but it is not allowed to receive foreign currency in cash from a corporate card in the territory of the Russian Federation.

Also abroad, foreign currency corporate cards can only be used to pay for travel and entertainment expenses, but it is not allowed to pay for goods (work, services) for the economic needs of the organization.

Operations using bank cards provide for the mandatory preparation of documents for hard copy. This may be a slip, a receipt of an electronic terminal and (or) in electronic form(document from the electronic journal of the terminal or ATM). The document on transactions using a payment card is the basis for making settlements on the specified transactions and (or) serves as confirmation of their completion. This is stated in clause 3.1 of the Regulations of the Bank of Russia of December 24, 2004 N 266-P.

Features of accounting for transactions with corporate cards

Since the organization opens an additional card account, all payments on corporate cards are accounted for on account 55 "Special bank accounts". Analytical accounting in case of registration of a credit bank card it is advisable to conduct in the context of cardholders.

The presence and movement of funds in foreign currencies are taken into account on account 55 separately. Recalculation of the value of funds in accounts with credit institutions, funds in settlements with legal entities and individuals, expressed in foreign currency, into rubles must be made on the date of the transaction in foreign currency, as well as on reporting date compiling financial statements. Such a rule is established in clause 7 of the Regulation on accounting"Accounting for assets and liabilities, the value of which is expressed in foreign currency" (Order of the Ministry of Finance of Russia dated November 27, 2006 N 154n).

These transactions are reflected in the accounting records as follows:

Dr. c. 55 Set of sc. 51 - reflects the crediting of funds in rubles to a special card account when using a settlement (debit) corporate card;

Dr. c. 55 Set of sc. 52 - reflects the crediting of funds in foreign currency to a special card account when using a settlement (debit) corporate card;

Dr. c. 55 Set of sc. 66 - credit crediting to a special card account is reflected when using a corporate credit card;

Dr. c. 66 Set of sc. 51 - reflects the amount of repayment of debt to the bank for credit line, opened in accordance with the agreement on the issue and servicing of a credit bank card, and interest on this credit line;

Dr. c. 91 Set of sc. 51 - reflects the costs of paying for bank services related to the opening and maintenance of a special card account.

For accounting purposes, bank commissions for opening and maintaining card accounts are recognized as part of the organization's operating expenses (clause 11 of the Accounting Regulation "Organization's expenses" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n), and for the purposes tax accounting- as part of non-operating expenses (clause 15 clause 1 article 265 of the Tax Code of the Russian Federation).

It is especially convenient to use a corporate plastic card when sending employees on business trips abroad. In this case, the organization does not need to purchase cash currency. A plastic card is also convenient for the employee himself - there is no need to declare the amount on the card when crossing the border.

When an employee on a business trip pays expenses in foreign currency or simply withdraws foreign currency from an ATM, the bank sells this currency at its commercial rate, withdrawing its equivalent from the ruble account. At this point, there is a difference resulting from the deviation of the selling rate of foreign currency commercial bank from official exchange rate Bank of Russia on the date of sale. In addition, exchange rate differences arise if the exchange rates of the Bank of Russia on the date of approval of the advance report and the date of the transaction in foreign currency are different.

Funds debited from a special card account are considered to be issued against a financial report. responsible person and are accounted for on account 71 "Settlements with accountable persons".

Upon returning from a business trip, the corporate card holder must submit to the accounting department of the organization an advance report with all necessary supporting documents, including original slips, receipts electronic terminals, CCP checks or ATM receipts. In accounting, the withdrawal of funds from a corporate card is reflected in the following entry:

Dr. c. 71 Set of sc. 55 - reflects the amount of money withdrawn by the cardholder to pay for goods, works, services.

Example. The organization sent an employee to a book fair abroad and issued him a corporate card. September 19, 2006 to a special account from the current currency account 2000 euros were transferred to the organization. Returning on September 23 from a business trip abroad, the employee submitted an advance report. The corporate card was used to pay for the air ticket and the bill from the hotel.

According to the bank statement, funds were debited from the corporate card account: on September 20 - 430 euros, on September 22 - 400 euros.

The official euro exchange rate was:

In the accounting of the organization, accounting entries are made:

Dr. c. 55 Set of sc. 52 - 69 556.4 rubles. (2,000 euros x 34.7782 rubles / euros) - money was transferred from a current foreign currency account to a corporate bank card account.

Dr. c. 91, sub-account "Other expenses", Kt c. 55 - 573.3 rubles. (EUR 2,000 x (RUR 34.7782/EUR - RUB 34.4913/EUR)) - foreign exchange difference is reflected;

Dr. c. 71 Set of sc. 55 - 14,831.26 rubles. (430 euros x 34.4913 rubles / euro) - airline tickets paid for with a corporate card.

Dr. c. 55 Set of sc. 91, sub-account "Other income", - 205.57 rubles. ((2000 euros - 430 euros) x (34.4913 rubles / euros - 34.6222 rubles / euros)) - exchange rate difference is reflected;

Dr. c. 71 Set of sc. 55 - 13,848.88 rubles. (400 euros x 34.6222 rubles / euro) - the hotel bill was paid with a corporate card.

Dr. c. 55 Set of sc. 91, sub-account "Other income", - 26.56 rubles. ((2000 euros - 430 euros - 400 euros) x (34.6222 rubles / euros - 34.6449 rubles / euros)) - exchange rate difference is reflected;

Dr. c. 26 Set of sc. 71 - 28,755.27 rubles. ((430 EUR + 400 EUR) x 34.6449 RUB/EUR) - advance report approved;

Dr. c. 71 Set of sc. 91, sub-account "Other income", - 75.13 rubles. (430 EUR x (34.4913 RUB/EUR - 34.6449 RUB/EUR) + 400 EUR x (34.6222 RUB/EUR - 34.6449 RUB/EUR)) - advance report approved.

Do I need to report the opening of a card account to the inspection

The organization received a corporate plastic card, and the accountant immediately has a question: "Should it report to tax office at the place of its registration that such an account was opened for her?

In paragraph 2 of Art. 23 of the Tax Code of the Russian Federation says: taxpaying organizations are required to report in writing to tax authority about which accounts they opened and closed. The company has ten days to inform the inspectorate about the invoice. Which accounts are subject to the requirement of Art. 23 of the Tax Code of the Russian Federation? To do this, you need to analyze the definition of Art. 11 of the Tax Code of the Russian Federation. It says that an account is a settlement (current) or other account opened on the basis of a bank account agreement, where money is credited and from which they can be withdrawn.

In other words, you need to report to the tax office only if the account is opened on the basis of an agreement and it allows you to deposit and spend money.

Bank cards are a non-cash payment instrument and are intended for individuals, including authorized legal entities, to perform transactions with funds held by the issuer. Such a definition is given in clause 1.4 of the Bank of Russia Regulation No. 266-P dated December 24, 2004.

Issuance of bank cards for legal entities is carried out credit institution on the basis of a bank account agreement providing for transactions using bank cards (clause 1.6 of the Regulations of the Bank of Russia dated December 24, 2004 N 266-P). That is, the first condition is met.

Using settlement cards, credit cards, the holder makes transactions on a bank account of a legal entity opened on the basis of a bank account agreement providing for transactions using settlement cards, credit cards, concluded in accordance with the requirements of the legislation of the Russian Federation. That is, the second condition is met.

Thus, if a corporate card was issued to an organization in connection with the opening of a new bank account on the basis of a concluded bank account agreement providing for transactions using bank cards, then in this case the organization had to inform the tax office about opening an account.

If the corporate card was issued to an existing account, i.e. a special account for servicing the card in the bank was not opened, it is not necessary to inform the tax office about this.

It turns out that if the organization does not report the opening of a card account, it will face a fine under Art. 118 of the Tax Code of the Russian Federation. Violation by the taxpayer due date submission to the inspectorate of information on opening or closing an account in any bank entails a fine in the amount of 5,000 rubles. Moreover, on officials A further fine in the amount of 1,000 to 2,000 rubles may be imposed. This is the requirement of Art. 15.4 of the RF Code of Administrative Offenses.

However, it must be said that there are precedents in arbitration practice when it was possible to avoid a fine. For example, the Federal Antimonopoly Service of the North-Western District, in its Decree of June 21, 2005 N A52-46 / 2005 / 2, recognized extenuating circumstance the fact that the entrepreneur was informed about the opening of the card account on the day when the stipulated tax code RF message term. Under these circumstances, the court canceled the fine.

N.N. Parasotskaya

Department "Accounting"

Financial Academy

under the Government of the Russian Federation

If you have a bank card in your hands, this does not mean at all that you are its owner or owner. You are just a cardholder - a bank client who was given the opportunity to use it for a period equal to (3-5 years). Why this is so, we will talk in our article ...

Card holder. Who is this?

If you look into the contract banking service(RBS) of individuals of any bank, then in the section "Terms used in the agreement" opposite the term "Cardholder" you will see something like this definition: an individual in whose name the card is issued, who has received the right to use the card in accordance with this RBS ( excerpt from UDBO PJSC Sberbank). If it is quite simple, then the holder of a bank card is the person in whose name the bank issued the card.

Why does the account holder not become the owner of the card linked to the account?

Why is there such a discrepancy: the cardholder is the owner of the account to which the card is “linked”, but is not the owner of the card itself, even if he pays a lot of money to issue it and annual maintenance? To be honest, the author of the article for some time could not formulate an answer to the question asked, but the answer surfaced suddenly.

Everything is simple! Imagine that you are buying an ordinary ballpoint pen. This is a product with which you can write or draw, it fulfills its main function 100% without any conventions. And if we buy a refrigerator, but we don’t have electricity at home, or a car, but gasoline disappears at gas stations, finally, a cell phone without a SIM card. In all these cases, you will be the owner of these things, but the things themselves, under the above restrictions, will be useless.

Similar analogies can be drawn with a bank card. It is not a "thing in itself". The card is only the very tip of the iceberg, which consists of many component links (hardware and programs) that allow all these endless bank payments to pass through (). And the central link here is not a bank at all, but an international payment system (everyone knows Visa, MasterCard, etc.), which connects banks with each other and gives us the opportunity to pay anywhere in the world with money that is on our card accounts in a bank - issuer. And the key element of any card is not the name of the bank, but the logo payment system, without which any map would not make much sense.

Without similar international systems, banks would be forced to build the entire payment system (payment infrastructure) on their own, negotiating with each outlet to install their own POS terminal and other equipment there. In this case, the cash desk would be littered with terminals of various banks, and the cost of the card would certainly increase significantly. If you familiarize yourself with, you will see how it all began without computer technology, and what an expensive pleasure it was ...

A person cannot be its owner, since the card is part of the most complex payment infrastructure, and without this “piece of the iceberg” it becomes just a useless piece of plastic. That's when you break the agreement with the bank (in case the bank does not request your card back, which it has every right to do), then you become the owner of a piece of plastic, the use of which even on the go and cannot be found.

1) receipt of cash in the currency of the Russian Federation for settlements in the Russian Federation in accordance with the procedure established by the Bank of Russia, related to the economic activities of a legal entity in the Russian Federation, as well as to pay expenses associated with the business trip of employees of the relevant legal entities within the Russian Federation, in the currency of the Russian Federation;

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

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

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

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

6) non-cash payment of expenses related to the business trip of employees of the relevant legal entities to foreign states, in foreign currency;

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

8) receipt of cash in foreign currency outside the Russian Federation to pay for the expenses associated with the business trip of employees of the relevant legal entities to foreign states.

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

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

Funds written off from the account of a legal entity as a result of the transactions specified in subparagraphs 1, 2, 4 - 8 of this paragraph are considered issued by the legal entity against the report of the corporate card holder. The return of unspent funds is carried out in accordance with applicable law.

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

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

Make cashless payments for expenses Russian rubles related to the business trips of employees within the Russian Federation, and in foreign currency - on business trips abroad;

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

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

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

Note!

Funds debited from the account of a legal entity as a result of the transactions specified in subparagraphs 1, 2, 4 - 8 of paragraph 4.6 of Regulation No. 23-P are considered issued by the legal entity against the account of the corporate card holder. Return of unspent funds is carried out in accordance with applicable law.

The amount of remuneration that the bank charges for servicing a special card account in the accounting of the organization in accordance with paragraph 11 of PBU 10/99 "Expenses of the organization", approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n "On approval of the Regulation on accounting" Expenses of the organization "PBU 10/99" (hereinafter - PBU 10/99), are operating expenses and are accounted for in the debit of account 91.2 "Other expenses". In tax accounting, the amounts of remuneration withheld by the bank for servicing a special card account are taken into account when taxing profits in in full in accordance with subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

It should be noted that proper organization is of great importance. analytical accounting sub-account "Special card account".

Analytical accounting for this sub-account should be organized in the context of specific card accounts opened in a particular bank. In addition, analytics is significantly affected by the conditions for issuing and using corporate cards offered by the bank. So, for example, when concluding an agreement with a bank, the bank puts forward the condition that there is 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). It would be expedient to use sub-accounts of the second order "Special card account - minimum balance" and "Special card account - payment limit".

Note!

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

In this example, the costs of holding an official dinner in a restaurant are organizations that, in accordance with clause 5 of PBU 10/99, are expenses for ordinary species activities. In accounting trade organizations hospitality expenses are included in distribution costs with their reflection on account 44 "Sales expenses".

The basis for recognition of hospitality expenses in this example are settlement documents issued by the restaurant.

For the calculation of income tax, representation expenses related to the official reception and servicing of representatives of other organizations participating in negotiations in order to establish cooperation are taken into account as other expenses related to production and sale (subparagraph 22 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation). Recall that for the purposes of tax accounting, hospitality expenses are subject to rationing. According to paragraph 2 of Article 264 of the Tax Code of the Russian Federation, hospitality expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4% of the taxpayer's labor costs for this reporting (tax) period. In this example, for the reporting period (6 months), the organization can take into account representation expenses in the amount of 32,000 rubles (800,000 x 4%) as part of other expenses. Therefore, if the organization did not have other hospitality expenses, then the payment for an official dinner in a restaurant can be taken into account for income tax purposes in this reporting period in full amount.

The amount of VAT paid to the restaurant can be deducted in full on the basis of paragraph 7 of Article 171 of the Tax Code of the Russian Federation after the funds are debited from the organization's current account and if there is an invoice issued by the restaurant (paragraph 1 of Article 172 of the Tax Code of the Russian Federation).

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

Account correspondence		Amount, rubles
Debit	Credit
			Issued under the report to the employee of the organization a settlement corporate card for payment of hospitality expenses.
			Settlement corporate card was returned by the accountable person
			Recorded receipt of cash
			Reflected the cost of holding a formal dinner in a restaurant
			Reflected the amount of VAT from the cost of the official dinner
			Money debited from a special card account based on a bank statement
			Accepted for VAT deduction from restaurant services.

Note!

In the event that the amount of representation expenses exceeds the standard established by tax legislation, then for the purposes of taxation, the organization can accept only the normalized amount of hospitality expenses as expenses.

The amounts of "input" value-added tax on normalized expenses are accepted for deduction in the amount corresponding to the specified norms. This provision is established by paragraph 7 of Article 171 of the Tax Code of the Russian Federation.

Note!

The use of account 57 “Transfers on the way” by the organization is due to the fact that slips and receipts are received by the accounting department and processed until an extract is received on a special card account, confirming the debiting of funds from the account of a legal entity.

We have already drawn attention to the fact that funds debited from the account of a legal entity under the operations of subparagraphs 1, 2, 4 - 8 of paragraph 4.6 of Regulation No. 23-P are considered to be issued against a report to a corporate card holder. In addition, the cardholder can use payment card and directly for cash withdrawals. Such an operation in accounting is reflected as follows:

Using in your activity borrowed funds the borrower organization must be guided by the Order of the Ministry of Finance of the Russian Federation dated August 2, 2001 No. 60n “On Approval of the Accounting Regulation “Accounting for Loans and Credits and the Costs of Their Servicing” PBU 15/01”. In accordance with paragraphs 16 and 17 of the said document:

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

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

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

Note!

Tax legislation classifies the amount of interest on debt obligations of any kind as non-operating expenses(subparagraph 2 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation). Moreover, Chapter 25 "Corporate Income Tax" provides for special order classifying interest on debt obligations as expenses accounted for for tax purposes, which is established by Article 269 of the Tax Code of the Russian Federation.

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

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

Example.

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

The amount of borrowed funds transferred to the bank

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

Civil law allows for a situation where, in accordance with a bank account agreement, the bank makes payments to the client, despite the absence of funds in the current account, that is, short-term crediting of the account is made (Article 850 of the Civil Code of the Russian Federation). This type of loan is called an overdraft. An overdraft may arise if the bank finances settlements using credit card by making transactions that exceed the payment limit of the client.

When making payments using corporate credit cards, it is necessary to distinguish between a stipulated overdraft and a non-provided one.

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

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

Debit 55 "Special accounts in banks" sub-account "Special card account" Credit 66 "Settlements on short-term loans and borrowings". Interest accruing on the stipulated overdraft is interest on the use of borrowed funds and is accounted for in the usual way.

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

For more information on issues related to accounting and taxation of transactions carried out using plastic cards, you can find in the book of CJSC "BKR Intercom-Audit" "Settlements using plastic cards".

A corporate bank card is a modern mobile device payment system that allows employees to make purchases and pay bills for the organization virtually anywhere and anytime. We tell you what corporate bank cards are, how they differ from ordinary ones, as well as the procedure for issuing and using them.

What are corporate cards

Employees constantly have to pay something on behalf of and in the interests of their organizations: representative and travel expenses, bills of suppliers, utilities, office supplies, travel tickets, etc.

Not to pay similar expenses at their own expense, employees are forced to apply to the cash desk of the organization for the issuance of accountable sums of money, as well as submit reports on funds already spent. At the same time, the limit established by paragraphs 5 and 6 of the Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U for the issuance of funds from the cash desk within the framework of one agreement (100,000 rubles) must be observed.

Cheat sheet on the article from the editors of BUKH.1C for those who do not have time

1. Corporate card - a type of debit and credit bank cards, which allows employees of the enterprise to independently pay for hospitality, travel and other expenses directly related to the economic activities of the organization.

2. Money on a corporate card is the money of the organization itself, and when using the card, money is automatically spent from its current account.

3. Corporate cards are debit and credit, registered and bearer, ruble and currency.

4. Inform the tax authorities and off-budget funds organizations are not required to issue corporate cards.

5. Corporate cards can be used both for cash withdrawals and for non-cash payments.

6. The organization independently approves the procedure for reporting on money withdrawn and transferred from a corporate card.

Thus, the standard issuance of money under the report is associated with well-known inconveniences: time costs, paperwork and restrictions on the amount of money. A much more convenient and modern alternative to this method of issuing money to employees is the use of corporate bank cards.

A corporate card is a type of debit and credit bank cards that allows employees of an enterprise to independently pay for hospitality, travel and other expenses directly related to the business activities of the organization.

The money on such a card is the money of the organization itself, and when using the card, money is automatically spent from its current account. Alternatively, from a card account to which a corporate card is linked. Therefore, corporate cards often have a limit on withdrawals and spending in order to prevent large waste.

The right to use corporate cards may have as one employee of the organization (for example, Chief Accountant) and a few. Typically, corporate cards are held by the director, accountant, secretary, as well as those employees whose activities are related to regular business trips.

Corporate cards are of the following types:

Debit- the organization's own funds are used in the calculations. At the same time, it is possible to connect an overdraft - if the own funds, the organization the bank provides borrowed funds in a certain amount.

Credit- employees withdraw and pay with the money not of the organization itself, but with borrowed funds belonging to a credit institution.

Also, cards can be registered(issued to a specific employee and can only be used by him) and bearer cards(non-named, it is allowed to pay and withdraw money from such cards to any person presenting the card for payment).

In addition, there are ruble and currency corporate cards. Registration of the latter is justified, in particular, if it becomes necessary to pay expenses related to foreign business trips of employees.

Registration of corporate cards

The procedure for issuing and receiving corporate cards is regulated by the Regulation of the Central Bank of the Russian Federation dated December 24, 2004 No. 266-P "On the issue of payment cards and on operations performed using them." Registration of corporate cards is carried out by banks on the basis of the relevant application of the organization.

A corporate bank card is not bank account, but is just a means of payment (clause 1.12 of the Regulations of the Central Bank of the Russian Federation of December 24, 2004 No. 266-P). Therefore, the establishment of a corporate card is possible only if the organization has existing bank accounts. It is impossible to get a card without a valid account.

A corporate card can be linked both to an existing current account, and a separate account can be opened for such a card. If an organization opens a special card account, the money on it will be kept autonomously and independently of the money in the current account. Several corporate cards can be linked to one account.

Organizations are not required to inform the tax authorities and non-budgetary funds about the issuance of corporate cards. However, they are not required to notify about the opening of card accounts, since this obligation has been canceled federal law dated 02.04.2014 No. 52-FZ.

When opening a card account for a corporate card, an application for opening it (on behalf of a legal entity) is usually accompanied by an extract from the Unified State Register of Legal Entities, a statement from the future corporate card holder about issuing a card, his passport, as well as a power of attorney for the card holder with the right to dispose of funds on the card. A specific list of documents is established by the bank.

The bank also offers to set certain limits on debiting money from the card. Individual limits can be set for each card. They can be permanent or temporary. For example, by agreement with an organization, a bank may prohibit corporate card holders from debiting more than 10,000 rubles a week from a card.

Corporate cards

What do you think hinders the widespread use of corporate bank cards?

Use of corporate cards

Corporate cards can be used both for cash withdrawals and for non-cash payments. At the same time, for the implementation of these operations, employees do not need to write any application, and the management issues a separate administrative document (clause 6.3 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). It is not required to transfer money from the bank to the cash desk of the enterprise and issue them under the report. When withdrawing cash from a corporate card, it is also not required to transfer this money through the cash desk.

Money with the help of a card can be withdrawn and transferred to another account by the employee himself at any time if the need arises. A special case of such a need is a business trip.

Going on a business trip, an employee using a corporate card can pay for travel tickets, fuel, hotel rooms, canteen and cafe services, as well as all related hospitality expenses. In addition, in the presence of a foreign currency corporate card, an employee who is outside of Russia can freely withdraw foreign currency from such a card.

All money debited in this way from the corporate card is automatically considered issued to the seconded employee for reporting. An employee returning from a business trip only needs to report on the costs incurred for unified form No. AO-1.

At the same time, it is not required to draw up reports on all cases of spending funds from the card. The legislation does not contain such rules. Therefore, the employee has the right to provide a single advance report for all cases of withdrawing and spending money from the card. Provision of supporting documents (cash receipts, travel tickets etc.) occurs in the general order.

The organization independently approves the procedure for reporting on money withdrawn and transferred from a corporate card. The frequency of submission to the accounting department of such advance reports also establishes the organization itself, taking into account the nature of its economic activity.

To be able to use a corporate bank card, an employee must have a registered corporate card or be on the list of employees of the organization entitled to use non-named corporate cards. This list is approved by the head of the organization.

By general rule, due to the very essence of the corporate card, it is not allowed to use it for the following purposes:

• payment of salaries to employees;
• payment of benefits and compensations to employees;
• purchase of goods and services for personal purposes not related to the economic activities of the organization.

But this rule do not mean that money from a corporate card cannot be used for the above purposes. In fact, they can, since the legislation does not contain any restrictions on the use of corporate cards. At the same time, withdrawing money from the card for purposes not determined by the needs of the organization itself must be properly processed. So, to pay salaries, an accountant can withdraw money from a card and deposit it into the cash desk of an organization using a cash receipt order.

Employees can also use corporate cards for personal purposes (it will not be possible to track and prevent this in time), but this results in waste. It must be replenished at the expense of the employee's salary.

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