Acquiring for USN income minus expenses. Acquiring: regulatory framework, accounting and processing of transactions. Recognition of income and expenses as “simplified” when paying with bank cards

Settlements with customers at the point of sale of goods using a bank terminal (acquiring) are not uncommon. Let's consider how calculations are carried out and what are the principles of accounting for settlements during acquiring.

Acquiring is the implementation by credit institutions (acquirers) of settlements with trade (service) organizations for transactions performed using payment cards ((hereinafter referred to as Regulation No. 266-P)). (CCP) by settlements means the acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services provided ((hereinafter referred to as Law No. 54-FZ)).

For transactions with payment cards, an organization should enter into a service agreement with the acquiring bank. Payment by bank (payment) card is accepted using a special POS terminal, which is an electronic device designed for automated transactions using cards.

When performing a transaction using a POS terminal, the cashier swipes (inserts) a bank card through (into) the terminal’s reader, and the terminal reads information from the card and checks its solvency, automatically requesting permission from the bank to carry out the transaction (, approved).

After completing the payment using a payment card, the payment card is returned to the buyer (client) and a slip is issued, which contains the required details, as well as the signature of the payment card holder and the signature of the cashier ( ; ). Considering that payments using payment cards are subject to , when making such payments, the organization is obliged to issue customers, in addition to slips, cash register receipts or strict reporting forms printed by cash registers.

Acquiring and cash register: to use or not?

The procedure for returning funds to the buyer in the event that he returns goods paid for using a payment card through a bank terminal can be regulated by an acquiring agreement ().

IMPORTANT

If the POS terminal does not have cash register functions, its use must be accompanied by the use of cash register equipment, except in cases established by law. There is no need to register such a POS terminal with the tax authority.

Registering a POS terminal for acquiring

A bank terminal (POS terminal), provided by a bank for making payments through acquiring, is a device that allows you to read information from the magnetic stripe or chip of a bank card and contact the bank for automatic authorization (). That is, unlike cash register (), a bank terminal is intended primarily for conducting a payment transaction using a bank (payment) card, and not for recording and storing information about settlements with buyers (clients). The legislation does not establish requirements for the POS terminal to have cash register functions.

We also note that in accordance with (adopted and put into effect), cash register terminals connected to a computer or data network (code 26.20.12.110), and cash registers (code 28.23.13.120) refer to different types of products.

Therefore, from the author’s point of view, if the bank terminal is not a software and hardware complex with a built-in cash register function (not used by an organization as a cash register terminal), but is used only to identify the card holder by the bank and pay for goods (services) by writing off money funds from a bank buyer (client), there is no need to register such a terminal with the tax authority.

Accounting for settlements during acquiring

In accounting, revenue from the sale of products and goods (receipts related to the performance of work, provision of services), including those paid using bank terminals, is income from ordinary activities (approved (hereinafter referred to as PBU 9/99)) .

Amounts for goods sold or services provided, paid for using bank terminals, can be credited to the organization’s account minus commissions charged by the bank in accordance with the acquiring service agreement. However, the amount of revenue is accepted in accounting in the full amount of accounts receivable, and the amount of payment for bank commission services is included in other expenses of the organization (approved).

The basis for drawing up settlement and other documents to reflect the amounts of transactions performed using payment cards in the accounting records of settlement participants is a register of transactions or an electronic journal ().

Debiting or crediting funds for transactions made using payment cards is carried out no later than the business day following the day the credit institution receives a register of transactions or an electronic journal.

EXAMPLE

For a purchased sofa worth 30,000 rubles. The buyer paid by card. In accounting, transactions related to the sale of goods (services) paid by buyers (clients) through a bank terminal can be reflected in the following entries (instructions for using the Chart of Accounts, approved):

DEBIT 62 CREDIT 90, subaccount "Revenue"
- 30,000 rub. - revenue from the sale of goods (services) is reflected;

DEBIT 57 CREDIT 62
- 30,000 rub. - payment via a bank terminal is reflected;

DEBIT 51 CREDIT 57
- 29,550 rub. - amounts paid through the bank terminal are credited to the current account;

DEBIT 76 CREDIT 57
- 450 rub. - bank commission is withheld;

DEBIT 91, subaccount "Other expenses" CREDIT 76
- 450 rub. - bank commission is reflected as part of other expenses.

Pavel Erin, expert of the Legal Consulting Service GARAN

Due to the active use of bank cards when making payments in retail networks, acquiring services are becoming increasingly popular. After all, acquiring service allows a trading company to expand its circle of clients and thereby increase volumes.

In this article you will get acquainted with the specifics of providing and processing acquiring services, as well as the features of their reflection in accounting.

Acquiring services are a set of activities for accepting payment cards for payment in a retail trade network.

The use of terminal equipment for accepting bank cards has a number of significant advantages for a trading company. Among them:

• increase in sales volume by 20-25% due to the influx of new customers;
• savings on collection services;
• protection against fraud (acceptance of counterfeit banknotes);
• preferential and discount programs from the bank.

The basis for the provision of acquiring services is an agreement concluded between a trading company and a bank. Under the agreement, the bank provides the seller of goods or services with all the necessary equipment, ensures its installation and is responsible for its uninterrupted operation.

The trading enterprise undertakes to pay the bank a commission in the amount and within the terms specified in the agreement. A standard acquiring agreement, as a rule, provides for the bank to independently withhold the amount of the commission. Upon sale of goods, the bank transfers the amount of proceeds minus commission.

Accounting for the sale to the buyer and the acceptance of funds from the bank

When reflecting transactions for the sale of goods and their payment by card, use. This is due to the fact that the bank transfers the proceeds to the trading company 1-3 days after the sale of the goods.

Transactions under the acquiring agreement are carried out on the basis of a control tape, which an employee of a retail outlet prints out on the POS terminal at the end of the working day. If the point uses an imprinter (which happens quite rarely), the base document is a slip with an acceptance mark.

According to the Tax Code of the Russian Federation, acquiring fees are not subject to VAT. Acquiring expenses are reflected in account 91.

Let's look at typical acquiring transactions using examples.

Postings for sales through a bank terminal

Posting example:

Under the terms of the agreement, Kodeks LLC undertakes to pay the acquiring bank a commission in the amount of 2.3% of the sales amount of goods paid for with payment cards. According to the control tape, in the trading network of Kodeks LLC, buyers paid with a card in the amount of 67,000 rubles, VAT 10,220 rubles.

In the accounting of Kodeks LLC, these transactions should be reflected as follows:

Dt	CT	Description	Sum	Document
62	90/1	Revenue from sales to customers who paid with payment cards	67,000 rub.
90/3	68 VAT		RUB 10,220	POS terminal control tape
	62	Transfer to the bank of an electronic journal with information about payment by bank cards	67,000 rub.	electronic journal
		Acceptance of funds from the bank for goods sold by bank transfer, minus commission (RUB 67,000 - 2.3%)	RUR 65,459	Bank statement
91		Write-off of bank commission for acquiring services	RUB 1,541	POS terminal control tape, acquiring agreement

Accounting for sales of goods by cash and non-cash payments

LLC "Forma" entered into an agreement with the bank for the provision of acquiring services, according to which the bank's commission is 2.5% of the amount of payment by cards. At the end of August 2015, the total trade turnover of Forma LLC amounted to 136,000 rubles, of which payment in cash was 89,000 rubles, payment by payment card was 47,000 rubles.

The accountant of Forma LLC made the following entries in the accounting:

Dt	CT	Base	Sum	Document
50	90/1	Revenue from goods sold for cash	89,000 rub.	cash receipt order
62	90/1	Sales to customers who paid with payment cards	47,000 rub.	POS terminal control tape
90/3	68 VAT	VAT on cash sales	RUB 13,576	cash receipt order
90/3	68 VAT	VAT on the sales amount by bank transfer	RUB 7,170	POS terminal control tape

Question. The bank credits to our account the payment received through the terminal, minus bank expenses, in the amount of 1.8% of the payment amount. How to correctly reflect our income in accounting. Our bank is unloaded into 1C. It turns out that you need to constantly enter manual entries for the receipt of terminal funds and bank expenses? We have a terminal every day. We are on the simplified tax system (income minus expenses).

According to paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, taxpayers using the simplified taxation system take into account income from sales in accordance with Art. 249 of the Tax Code of the Russian Federation.

Acquiring transactions in retail trade: how money is received

Revenue from sales is revenue, which is determined on the basis of all receipts associated with payments for goods (work, services) sold.

Debit 51 Credit 76, subaccount “Settlements with the bank” - for the amount of funds credited to the current account;

Debit 91-2 Credit 76 “Settlements with the bank” - bank commission.

Today, payment for goods and services with bank cards has already become very firmly established in the trading process. And this is easily explained - payment with plastic, or acquiring, is a convenient and safe tool for both the seller and the buyer. Let us remind you how to maintain tax and accounting records of acquiring transactions.

Acquiring is the activity of a credit organization, which includes settlements with trade (service) enterprises for transactions performed using bank cards.
In order to start accepting cards, just contact the bank. Most banks today provide such services. For the provision of equipment and transactions, the bank will charge a commission on each transaction, so it is worth familiarizing yourself with different offers and choosing the bank whose conditions are most favorable for you. When concluding an acquiring agreement, the bank will not only provide the necessary equipment, but also, if necessary, provide training to employees.

Briefly about the regulatory framework

The transfer of funds is regulated by Federal Law dated June 27, 2011 N 161-FZ “On the National Payment System”. The transfer of funds is carried out within no more than three working days starting from the day the funds are written off from the payer’s bank account (Clause 5 of Article 5 of Law No. 161-FZ).
Revenue from the sale of goods is accounted for according to the rules of PBU 9/99 “Income of the organization.” According to paragraphs 5 and 6, revenue is recognized on the date of transfer of goods to the buyer, regardless of the date and procedure for payment for the goods. The actual cost of goods sold is recognized as expenses for ordinary activities and is taken into account in the cost in accordance with PBU 10/99 “Organizational expenses”.

Note! Revenue from the sale of goods must be reflected at the time the goods are transferred to the buyer in full. Do not deduct from this amount the commission withheld by the bank under the acquiring agreement! Otherwise, accounting and tax reporting will be distorted.

Commission fees for the services of the acquiring bank are taken into account as part of other expenses on the date the proceeds are credited to the organization’s current account (clause 11, 14.1 of PBU 10/99). Let us remind you that the proceeds from the sale of goods are credited to the current account of the organization or entrepreneur minus the bank remuneration.

Accounting

Let's look at how to reflect acquiring transactions in accounting using the example of two situations.

Example 1. The bank transfers funds to the current account on the day of payment by plastic card
On August 8, 2016, a client of Dom LLC paid for goods worth RUB 36,500 using a bank card. An agreement has been concluded with the acquiring bank, according to which the amount of proceeds for the goods sold minus the bank commission is transferred to the company's current account. The commission amount is 1.2 percent of the payment amount. The transfer of funds is carried out by the bank on the same day after customers pay for the goods.
The accountant of Dom LLC must make the following entries:

— 36,500 rub. — revenue from the provision of services using plastic cards in payments is reflected;

— 5567.80 rub. (RUB 36,500 x 18/118) — VAT is charged on the amount of revenue using plastic cards in payments;
Debit 51 Credit 62
— 36,500 rub. — funds debited from customer accounts are credited to the current account;
Debit 91, subaccount "Other expenses", Credit 51
— 438 rub. (RUB 36,500 x 1.2%) - expenses for paying commissions to the bank are recognized.

Example 2. The bank transfers funds not on the day of payment, but within several days after it is made
In such a situation, account 57 “Transfers in transit” is used (subaccount 57-3 “Sales by payment cards”).
For August 11, 2016, the revenue of Zvezda LLC amounted to 84,600 rubles, including 63,400 rubles using plastic cards. The agreement with the bank stipulates that funds are transferred to the organization’s current account the next day after receiving the electronic journal (a POS terminal is installed at the point of sale), the bank’s commission is 2 percent of the amount paid by plastic card. The bank transfers funds the next day after the plastic transactions are completed.
The accountant of Zvezda LLC must make the following entries:
August 11, 2016
Debit 62 Credit 90, subaccount "Revenue",
— 63,400 rub. — revenue from the provision of services using plastic cards in payments is reflected;
Debit 90, subaccount "VAT", Credit 68
— 3233.90 rub. ((84,600 - 63,400 rubles) x 18/118) - VAT is charged on the amount of cash proceeds;
Debit 90, subaccount "VAT", Credit 68
— 9671.20 rub. (RUB 63,400 x 18/118) — VAT is charged on the amount of revenue using plastic cards in payments;
Debit 50 Credit 90, subaccount "Revenue",
— 21,200 rub. (84,600 - 63,400) - revenue from the provision of services in cash was capitalized according to the cash receipt order;
Debit 57, subaccount "Sales by payment cards", Credit 62
— 63,400 rub. — an electronic journal was sent to the bank;
Debit 57, subaccount "Cash collection", Credit 50
— 21,200 rub. — funds were collected into the bank (a cash order was issued).
August 12, 2016
Debit 51 Credit 57, subaccount "Sales by payment cards",
— 62,132 rub. (63,400 rub. - (63,400 rub.

Postings through the terminal

x 2%)) - funds debited from customer accounts (minus commissions) are credited to the current account;
Debit 91, subaccount "Other expenses", Credit 57, subaccount "Sales by payment cards",
— 1268 rub. (RUB 63,400 x 2%) - expenses for paying commissions to the bank are recognized;
Debit 51 Credit 57, sub-account "Cash Collection",
— 21,200 rub. — cash is credited to the current account.

Tax accounting

The tax base for VAT is determined as the cost of the goods (less VAT) on the date of transfer of ownership of the goods to the buyer (clause 1 of Article 154 of the Tax Code of the Russian Federation).
The day of calculation of VAT for the seller will be the date of receipt of funds from the buyer (clause 2, clause 1, article 167 of the Tax Code of the Russian Federation).
The services of the acquiring bank for conducting settlements are not subject to VAT (clause 3, clause 3, article 149 of the Tax Code of the Russian Federation). Consequently, the cost of bank services does not include “input” VAT.

Income tax

On the date of transfer of ownership of the goods to the buyer, the proceeds received (less value added tax) are recognized as income from sales (clauses 1, 2 of Article 249, clause 1 of Article 248 of the Tax Code of the Russian Federation).
When calculating income tax, income from sales is reduced by the cost of purchasing the goods, which is classified as direct expenses in accordance with Art. 320 of the Tax Code of the Russian Federation (clause 3, clause 1, article 268 of the Tax Code of the Russian Federation).
The amount of the retained agency fee (net of VAT) as of the date of approval of the agent’s report relates to other expenses associated with production and sales (clause 3, clause 1, article 264, clause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

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Question. The bank credits to our account the payment received through the terminal, minus bank expenses, in the amount of 1.8% of the payment amount. How to correctly reflect our income in accounting. Our bank is unloaded into 1C. It turns out that you need to constantly enter manual entries for the receipt of terminal funds and bank expenses?

Accounting for acquiring transactions in "1C: Accounting 8"

We have a terminal every day. We are on the simplified tax system (income minus expenses).

According to paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, taxpayers using the simplified taxation system take into account income from sales in accordance with Art. 249 of the Tax Code of the Russian Federation. Revenue from sales is revenue, which is determined on the basis of all receipts associated with payments for goods (work, services) sold.

Thus, when forming the tax base for a single tax paid in connection with the application of a simplified taxation system, the entire amount of revenue received from sales should be reflected in income.

When determining the object of taxation, the taxpayer reduces the income received by the expenses listed in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. Expenses associated with payment for services provided by credit institutions are taken into account when calculating the tax base for the single tax on the basis of clause 9, clause 1 of Art. 346.16 Tax Code of the Russian Federation.

Thus, when revenue received through the terminal is credited to the current account, the following entries should be made in accounting:

Debit 51 Credit 76, subaccount “Settlements with the bank” - for the amount of funds credited to the current account;

Debit 76, subaccount “Settlements with the bank” Credit 90 – for the amount of revenue deposited through the terminal;

Debit 91-2 Credit 76 “Settlements with the bank” - bank commission.

If analytical accounting of settlements with buyers (clients, consumers) is organized on accounting accounts, then the following entries are made:

1) Debit 62 (by counterparties) Credit 90 – accrued debt of buyers (clients, consumers);

2) upon receipt of funds to the current account:

Debit 51 Credit 76, subaccount “Settlements with the bank” - for the amount of funds credited to the current account;

Debit 76, subaccount “Settlements with the bank” Credit 62 (by counterparties) – for the amount of revenue deposited through the terminal;

Debit 91-2 Credit 76 “Settlements with the bank” - bank commission.

Accounting support for acquiring transactions when receiving payment by bank cards occurs in the following sequence:

1. Purchase of goods, settlements with suppliers.
2. Sale of goods or provision of services to individuals.
3. Accepting payments by plastic cards, making payments through a special POS terminal provided under an acquiring agreement.
4. Write-off of cost of goods sold, display of sales revenue.
5. The actual receipt of funds into the current account through the acquiring bank after processing incoming payments from the company's clients.

Currently, most stores, medical or cosmetology clinics and various retail companies accept bank cards for payment through special POS terminals to attract more customers. The operation of accepting payment for goods and services in retail trade with plastic cards is called acquiring. Since transactions involve individuals, entries for accounting for wholesale trade are not applicable here.

The peculiarity of acquiring operations is that, in fact, payment from buyers is transferred to the company’s current account after processing all bank card payments by the acquiring bank, with which a special agreement has been concluded.

The acquiring agreement stipulates:

1. Conditions for installing special equipment and its maintenance.
2. Payment for the bank's work: acquiring banks charge a commission for servicing the company and processing payments in the form of a certain percentage of the amount of transactions performed. The bank's commission for making and processing incoming payments is included in the company's banking costs and is recorded on 91 accounts.
3. Deadline for crediting money to the client’s account, etc.
4. Payment systems available for processing by the acquiring bank. In accordance with changes in the legislation of the Russian Federation, trading companies with annual revenues of more than 40 million rubles are required to accept bank cards of the MIR payment system for payment. The exception is companies located in areas without mobile communications and the Internet.

Something to keep in mind! The terms of cooperation are formed separately for each trading company and may differ.

Although goods are sold to citizens as part of retail sales, they are not described on the basis of entries for accounting for goods at retail in sales prices. Accounting for acquiring transactions is carried out on account 57, to which a separate sub-account 57.03 is opened. It is active: debit displays customer purchases in correspondence with account 62, which takes into account settlements with the company’s customers; for a loan - the actual crediting of payments to the company's current account in correspondence with 51 accounts, the analysis of which is carried out separately for each current account.

In 1C, acquiring transactions are displayed on a separate tab in the retail sales report.

Displaying acquiring transactions in 1C

Basic accounting entries for acquiring transactions

Stages of sales in company accounting:

1. Dt62R Kt90.01 - the company’s revenue is displayed.
2. Dt90.03 Kt68.02 - calculation of VAT on sales.
3. Dt57.03 Kt62R - display of customer payments through the terminal.
4. Dt50.01 Kt62R - receiving payment in cash.
5. Dt51 Kt57.03 - crediting customer payments through the acquiring bank on the next business day (depending on the bank, there may be delays of up to 3-5 days).
6. Dt91.2 Kt51 - bank commission.

When carrying out retail trade, you do not need to use account 62:

1. Dt57 Kt90.01 - company revenue.
2. Dt90.03 Kt68.2 - calculation of VAT on sales payable.
3. Dt51 Kt57 - actual crediting of funds towards non-cash payment from buyers (in the bank statement the payer will be the acquiring bank).
4. Dt91.2 Kt51 - withholding a percentage of the acquiring bank for payment processing.

Something to keep in mind! Retail trade refers to the sale of goods or services to the final consumer; assets are not intended for further resale.

Case Study

Example 1

The Klaviatura store carries out retail trade and accepts bank cards for payment. According to the acquiring agreement with the bank, the commission for making payments is 2.4%. During the day, the company sold goods worth 50,766 rubles. 00 kop. (excluding VAT), and all sales were made using plastic cards through a POS terminal.

Accounting entries in store accounting:

• Dt57.03 Kt90.01: 50,766 rubles - the revenue of the “Keyboard” store is displayed;
• Dt51 Kt57.03: 49,547.62 rub. - payment from buyers has been credited to the bank account;
• Dt91.02 Kt57.03: 1,218.38 rub.

  Accounting for transactions made using payment cards

  Bank interest is taken into account.

Example 2

Limited Liability Company "Jupiter" provides cosmetic procedures, payment for which is accepted in cash or by bank card. The agreement with the acquiring bank provides for 3% of the amount of payments for processing and servicing. During the day, the company made sales of services for a total amount of 98 thousand rubles (including 18% VAT - 14,949.15 rubles), of which 3 sales for a total amount of 28 thousand rubles were made through the card terminal.

The accountant generated the following entries:

• Dt62 Kt90.01: 83,050.85 rub. - displays the company's revenue;
• Dt90.03 Kt68.02: 14,949.15 rub. - VAT has been calculated and must be paid to the tax authorities;
• Dt57.03 Kt62: 28 thousand rubles. - part of the payments for procedures were made by payment cards;
• Dt50.01 Kt62: 70 thousand rubles - receipt of cash payment for services rendered to individuals;
• Dt51 Kt57.03: 27,160 rub. - non-cash payments by customers with cards are credited to the bank account from the acquiring bank;
• Dt91.02 Kt57.03: 840 rubles - bank commission is included in other expenses.

Victor Stepanov, 2018-06-19

Questions and answers on the topic

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Reference materials on the topic

KA 2: How to reflect the acquiring commission?

I

live in sky dreams

The store has an acquiring machine. Not integrated with 1C. Sales for it are reflected in RP reports.
The bank credits the amounts to the PC minus acquiring fees. How can these commissions be reflected in 1C?

shuhard

(0) 57 account used?

live in sky dreams live in sky dreams hhhh

(3) well, enter the commission amount in the required field of the document. Don't you have a programmer?

shuhard

(4) what does the programmer have to do with it?

live in sky dreams

(5) it was ..b in (4)

(4) Found the required document and the required field. A top secret document whose name cannot be mentioned on the forum.. yes, hhhh?))

bolobol

(6) in (5) there was an auto-reply. like a reflex.

What top-secret document are you talking about, you ask?

hhhh

(6) Well, I don’t even know the name of the document. Therefore, it is not clear why you were waiting for the document name. The main thing is to know that this document exists.

shuhard (7)

Bank acquiring report

The document is intended for registration of detailed reports on acquiring transactions received from servicing banks. The reports represent a breakdown of payments received to the current account or debited from the current account at the acquiring bank when making payments using payment cards. The document reflects the amount of the acquiring commission.

To process payment transactions with payment cards, use the Acquiring Transaction document.

It is possible to automatically download bank reports on acquiring transactions from an external file. For these purposes, the processing of Loading the bank's acquiring report is used.

Filling in information about payments registered from clients

Filling out information about the return of funds to the client Filling out the acquiring commission Clarifying the expense item for the acquiring commission Filling out information about payments registered from clients
The information is filled in on the Receipts of payments from clients tab. The documents Acquiring transaction with the established transaction type Receipt of payment from the client are added to the tabular part. Addition can be done in two ways: manually adding the necessary documents or selecting several documents from the list.

Filling out information about refunding funds to the client

The information is filled in on the Customer Payment Refunds tab. The documents Acquiring transaction with the established type of transaction Return of payment to the client are added to the tabular part. Addition can be done in two ways: manually adding the necessary documents or selecting several documents from the list.
To manually add documents, click the Add button in the table section.
In a new line, select the required Acquiring Transaction document from the list. The selection list shows only those documents that are not yet registered in the bank's reports. The list shows only those documents that were executed under the acquiring agreement specified in the document.

To fill out the tabular part of the document with all documents not reflected in the bank report, follow these steps:

Click the Selection button in the command bar of the tabular section.
In the dialog box that appears, check Selected for those documents that need to be transferred to the bank report.
Click the Transfer to Document button.

Filling out the acquiring commission In the Acquiring Bank Report document, go to the Acquiring Commission tab.
In the Commission field, enter the amount of the acquiring commission. The amount of the acquiring commission is filled in manually by the user according to the data of the acquiring bank that provided the report on acquiring transactions. The amount is indicated in the currency of the document (the currency of the organization's current account to which funds are credited for acquiring transactions).
Specify the expense item and analytics.
Indicate the department to which the costs of paying the acquiring commission will be allocated.

Clarification of the cost item for the acquiring commission

The expense item is selected from the Expense Items list. The list shows only those expense items in which the option of allocating expenses to areas of activity is set (expenses for bank commissions cannot be distributed to the cost of goods).

Acquiring in 1C 8.3 Accounting 3.0 (payment by bank cards)

To quickly select an expense item, you can specify the code or name of the expense item in the input field. After you select an expense item, the expense dimension value type is set based on the type specified for the selected item.

To reflect expenses associated with paying commissions on acquiring transactions, it is recommended to use expense items with the following types of expense analytics:
Direction of activity.
Other expenses.

When determining financial results, this expense item will include the cost of paying for services to the acquiring bank.

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Use of payment cards in retail organizations

The use of payment cards has become widespread in everyday life. More and more retail organizations are attracting customers with the opportunity to pay for purchases using payment cards. According to statistics, after installing a payment system, the revenue of a trading organization increases by 20 - 40%. This article will discuss the features and pitfalls of accounting for purchases made using payment cards by a retail trade organization.

Acquiring agreement. Accounting for equipment for calculations

The first stage of creating a system for paying for purchases using payment cards in a trade organization is concluding an acquiring agreement. Under this agreement, the bank installs special equipment for working with plastic cards in the place where customers pay for goods (at the checkout), trains the personnel of the trading organization, and provides technical maintenance of the installed equipment. The agreement is usually accompanied by instructions on the procedure for servicing payment card holders.

There are two main types of equipment used: the imprinter and the electronic terminal (POS terminal). When a plastic card is rolled through an imprinter, the data from the relief of the bank card is mechanically transferred to a document drawn up on paper - a “slip”. The electronic terminal reads the data from the card and prints the receipt on the printer device.

Currently, imprinters are practically not used, since calculations with their help are technically more complex and take more time. In addition, this equipment does not work with all types of payment cards. Therefore, the article will only consider operations performed using POS terminals.

The POS terminal installed at the cash register belongs to the bank and, in fact, is a property leased for the duration of the contract for organizing trade. Consequently, the acquiring agreement must contain information about the cost of the transferred equipment, which is reflected by the trade organization in off-balance sheet account 001 “Leased fixed assets” after the execution of the equipment acceptance certificate. Accordingly, after the expiration of the acquiring agreement (its termination), the equipment is returned to the bank, again with the execution of an acceptance certificate, and account 001 is credited for the amount of the cost of the POS terminal.

Accounting for payment of goods by customers using payment cards

To pay for goods, the buyer presents a payment card to the cashier, who inserts it into the POS terminal. After the terminal confirms the solvency of the card, the purchase price is debited from the account, and the card is returned to the owner (clause 5.3 of the Standard Rules for the Operation of Cash Registers when Making Cash Settlements with the Population<1>). Then the terminal prints paper documents - checks. They are the basis for calculations and serve as confirmation of their completion. The check contains the following mandatory details:

• electronic terminal identifier;
• type of operation;
• transaction date;
• transaction amount;
• transaction currency;
• commission amount (if any);
• authorization code;
• payment card details.

<1>Approved by Letter of the Ministry of Finance of Russia dated August 30, 1993 N 104, applied to the extent that does not contradict Federal Law dated May 22, 2003 N 54-FZ.

Please note: checks must be signed by the cashier and the payment card holder. The cashier must check the buyer's signature on the check with his signature on the bank card. In case of doubt, the cashier has the right to ask the cardholder for a passport to identify his identity. Simultaneously with the POS terminal receipt, the cashier is obliged to issue the buyer a cash register receipt (Clause 1, Article 2 of the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards").

Some POS terminals allow you to enter your card PIN code when making payments. In this case, the buyer's signature on the check is not required, since entering a PIN code is recognized as equivalent to signing the check in person by the card owner.

When filling out the cashier-operator's journal (Form N KM-4<2>) revenue received from payment cards is entered in columns 12 and 13 “Paid according to documents”. Column 12 reflects the number of payment cards for which payment was made, and column 13 - the amount of revenue. To obtain summary data on revenue received from payment cards, it is advisable for a trading organization to open a separate section on the cash register. In this case, the indicated amounts will be reflected separately in the Z-report.

Data from the cashier-operator's journal about the total revenue received in cash and using payment cards is entered into the cashier-operator's certificate-report (Form N KM-6<2>) and information about the meter readings of cash registers and the organization’s revenue (Form N KM-7<2>). According to paragraphs 5 and 6 of PBU 9/99<3>The revenue of a retail trade organization from the sale of goods for non-cash payment is recognized similarly to the revenue from sales for cash, namely at the time of transfer of the goods to the buyer, and is taken into account as part of income from ordinary activities.

<2>Approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132.
<3>The accounting regulations “Income of the organization” PBU 9/99 were approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n.

At the end of the working day, you must report to the bank for all transactions carried out using plastic cards. To do this, an electronic journal generated by a POS terminal is sent to the bank. The bank checks the submitted documents and no later than the next business day transfers to the trading organization the funds paid by payment cards (clause 2.9 of Bank of Russia Regulations dated December 24, 2004 N 266-P).

Typically, an acquiring agreement provides that the bank independently withholds the amount of the commission for conducting settlements and transfers the payment amount minus this amount to the account of the retail trade organization. However, the accounting records of a trade organization must show the entire amount of revenue (clause 6.2 of PBU 9/99).

Example 1. The cash revenue of the retail trade organization for the day amounted to 88,500 rubles. In addition, 29,500 rub. was paid using payment cards. The accounting value of goods sold per day was 60,000 rubles. According to the acquiring agreement, the bank's commission is 2% of the payment amount.

D 50 "Cashier" - K 90 "Sales", subaccount 1 "Revenue" - 88,500 rubles. — revenue from the sale of goods for cash is reflected;

D 90, subaccount 3 "Value added tax" - K 68 "Calculations for taxes and fees", subaccount "VAT" - 13,500 rubles. (RUB 88,500 x 18/118) - reflects the amount of VAT on cash sales;

D 62 “Settlements with buyers and customers” - K 90-1 - 29,500 rubles. — reflects the amount of receivables from customers for goods paid for with bank cards;

D 90-3 - K 68, subaccount "VAT" - 4500 rubles. (RUB 29,500 x 18/118) - reflects the amount of VAT on sales on payment cards;

D 90, subaccount 2 “Cost of sales” - K 41 “Goods” - 60,000 rubles. — the book value of goods sold is written off;

D 57 "Transfers on the way" - K 62 - 29,500 rubles. — documents for the amount of payments for goods using payment cards were submitted to the bank;

D 51 "Current accounts" - K 57 - 28,910 rubles. — funds received from the bank for the goods sold minus the bank commission.

Bank commission for carrying out transactions under an acquiring agreement is not subject to VAT by virtue of paragraph. 4 pp. 3 p. 3 art. 149 of the Tax Code of the Russian Federation and is taken into account as part of the organization’s income tax expenses on the basis of paragraphs. 25 clause 1 art. 264 Code:

D 91 “Other income and expenses” - K 57 - 590 rubles. (RUB 29,500 x 2%) - bank commission is written off as other expenses.

Note that, according to the Ministry of Finance of Russia, in retail trade organizations that apply a simplified taxation system, sales revenue can be reflected in accounting as funds are received into the current account from the bank (Letter dated November 21, 2007.

N 03-11-04/2/280). However, from the author’s point of view, this method of reflecting revenue may be challenged by the tax authorities during a tax audit. As follows from paragraph.

Receipts by payment cards in 1s 8.3. Accounting info

1 tbsp. 346.17 of the Tax Code of the Russian Federation, the date of receipt of income is recognized not only the day of receipt of funds to the current account or cash desk, but also the day of repayment of the debt in another way. And paying for goods with a payment card is precisely repaying the buyer’s debt in another way.

Cancellation of purchase and refund to the buyer

According to the provisions of the Law of the Russian Federation of February 7, 1992 N 2300-1 “On the Protection of Consumer Rights,” if there are grounds, the buyer has the right to return the goods to the seller. When returning goods, funds are transferred back to the buyer's account upon presentation of a cash receipt and payment card. The basis for returning funds to the buyer's payment card is the return receipt.

If the item is returned on the same day it was purchased, the cashier simply cancels the transaction to pay for the item using the payment card. If the goods are returned on another day, then the operation to issue funds to the buyer is carried out in accordance with the concluded acquiring agreement. Typically, in this case, the terminal uses the REFUND function - an operation to cancel a transaction made on another day.

Please note: issuing cash from the cash drawer of a cash register when performing an operation to return goods purchased using a payment card is not allowed (Letter of the Department of Taxation and Taxation of Russia for Moscow dated August 13, 2003 N 29-12/44313).

Example 2. The buyer returned an item worth RUB 14,750, which was paid for using a bank card. The accounting value of the returned goods is 8850 rubles.

The following entries are made in the accounting records of a trade organization:

D 62 - K 90-1 - 14,750 rub. — the amount of the buyer’s receivables for the goods is reversed;

D 90-3 - K 68, subaccount "VAT" - 2250 rubles. — the amount of VAT on goods sold was reversed;

D 90-2 - K 41 - 8850 rub. — the accounting value of goods sold was reversed;

D 62 - K 57 - 14,750 rub. — an electronic journal about the reversal of payment transactions was sent to the bank;

D 57 - K 51 - 14,750 rub. — funds are transferred to the buyer’s payment card.

In conclusion, let’s talk about the main errors when working with payment cards, identified by tax authorities during documentary checks.

1. Reflection in accounting of proceeds from the sale of goods at the time of not transferring the goods to the buyer, but the receipt of funds from the bank. This error leads to distortion of accounting and tax reporting when payment for goods with a payment card and the bank transferring funds to the current account occur in different reporting (tax) periods.
2. Reflection in accounting of proceeds from the sale of goods minus the commission retained by the bank under the acquiring agreement. This error leads to an understatement of not only sales revenue, but also expenses, distortion of accounting and tax reporting. In this case, a retail trade organization operating under the simplified tax system with the taxable object “income” will have its taxable base understated for the single tax by the amount of the bank commission.
3. Selling goods using payment cards without using cash register equipment. If the tax authorities identify such facts, the trade organization will be brought to administrative liability in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (fine for a legal entity in the amount of 30,000 to 40,000 rubles, for officials - from 3,000 to 4,000 rubles).
4. Failure to reflect revenue received using bank cards in the cashier-operator’s journal, the cashier-operator’s certificate-report and information about cash register counter readings and the organization’s revenue. This error may result in the tax authorities imposing a fine on the retail trade organization for gross violation of the rules for accounting for income and the object of taxation in the amount of 5,000 rubles. (clause 1 of article 120 of the Tax Code of the Russian Federation).

P.V. Prudnikov

Department head

audit and consulting

LLC "Audit Firm"

"Your personal consultant"

This article discusses issues related to the regulatory regulation of acquiring operations, as well as their accounting and tax accounting and documentation.

Transactions related to payment with plastic cards have become everyday, as it is a convenient and safe tool. allows you to accept plastic cards from leading international payment systems for payment for goods and services. Therefore, more and more trade organizations are using this form of payment.

The advantages of acquiring operations are:

• minimizing risks for transactions involving cash (revenue from plastic cards is difficult to steal, and they will not give you counterfeit money);
• increasing the competitiveness of the organization and increasing turnover by attracting new clients - plastic card holders;
• Transactions with plastic cards are not subject to the cash payment limit.

Terminology

A modern accountant is faced with the task of competently processing both traditional cash transactions and transactions related to payments using plastic cards. However, in order to talk about acquiring, you must first understand the specific terms inherent in this operation. Let's look at the most important of them.

Acquiring is the activity of a credit institution, which includes settlements with trade (service) enterprises for transactions carried out using bank cards.

Payment card(bank) - a plastic card linked to one or more current (personal) bank accounts. Used to pay for goods (work, services), including via the Internet, as well as to withdraw cash.

Under electronic payment system refers to a set of specialized software that ensures transactions (transfers) of funds from a consumer to a supplier of goods, where the seller has his own account (the most common types of payment systems: Visa and MasterCard).

Acquiring bank- a credit organization that carries out settlements with trading organizations for transactions made using payment cards and (or) issues cash to payment card holders who are not clients of the specified credit organization. An acquiring bank is necessary to carry out financial transactions by interacting with payment systems.

POS terminal is an electronic software and hardware device for accepting payments by plastic cards; it can accept cards with a chip module, magnetic stripe and contactless cards, as well as other devices with a contactless interface. Also, a POS terminal often means the entire software and hardware complex that is installed at the cashier’s workplace.

Today, many banks provide a similar service; you just need to choose the bank whose conditions are favorable. The bank will charge a commission for its service, and each bank has a different percentage. The bank provides all necessary equipment and trains employees.

When using the acquiring service, you must have a current account with a bank. Many do not have a current account - in this case, you should choose a suitable bank in which you need to conclude an acquiring agreement. A simple definition of the principle of operation using acquiring - through special equipment, the organization withdraws the amount for the purchase from the buyer’s plastic card, and then the acquiring bank transfers it to the organization’s current account, deducting a commission from the amount for its service.

What should you pay attention to in regulatory documents?

Currently, the transfer of funds is regulated by Federal Law dated June 27, 2011 No. 161-FZ “On the National Payment System”. The transfer of funds is carried out within no more than three working days starting from the day the funds are written off from the payer’s bank account (Clause 5 of Article 5 of Law No. 161-FZ).

If funds arrive in the organization’s current account for more than one day, then in accounting, to control the movement of money, account 57 “Transfers in transit” (subaccount 57-3 “Sales by payment cards”) is used in accordance with the Instructions for using the accounting chart of accounts accounting (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). Settlements with the acquiring bank can also be accounted for on account 76 “Settlements with various debtors and creditors.”

Revenue from the sale of goods is income from ordinary activities of a trading organization and is recognized on the date of transfer of goods to the buyer, regardless of the date and procedure for payment for the goods (). The actual cost of goods sold is recognized as expenses for ordinary activities and is written off from account 41 “Goods” to the debit of account 90 sub-account “Cost of sales” (clauses 5, 7, 9, 10 PBU 10/99 “Organizational expenses” (hereinafter - )) .

It is important to know

A cash receipt order for the amount of proceeds by bank transfer is not issued.

Expenses for paying for the services of an acquiring bank that carries out settlements on transactions using payment cards are taken into account as part of other expenses and are reflected in account 91 sub-account “Other expenses” on the date of crediting the proceeds to the organization’s current account (clause 11, 14.1 of PBU 10/99 ). The proceeds from the sale of goods using bank cards are credited to the organization's current account, as a rule, minus the bank's remuneration.

Retail trade organizations have the right to account for goods purchased and sold by them at the cost of their acquisition or at sales prices, with separate consideration of markups (discounts) ().

The selected options for accounting for goods must be fixed in the accounting policy.

Accounting

First, let’s establish the sequence of performing acquiring operations:

• the cashier activates the buyer’s card using the terminal, information about the card is instantly transmitted to the processing center;
• after checking the current account balance, a slip is printed in duplicate, in which both the buyer and the seller must sign;
• a copy of the slip signed by the seller is given to the buyer. The second copy (with the buyer’s signature) remains with the seller. The seller must check the sample signature presented on the card with the signature on the slip;
• The seller is obliged to use a cash register for such transactions and issue a cash receipt to the buyer.

Payments made by payment cards are entered into a separate section of the cash register and are reflected separately in the Z-report as the amount of non-cash revenue. At the same time, in the cash register, the form in column 12 reflects the number of plastic cards used to make payments, and in column 13 the amount received when paying with these cards is indicated. Information from the cashier's journal about the amount of revenue received both in cash and through plastic cards is transferred to the cashier-operator's certificate report ().

note

Services of the acquiring bank for settlements are not subject to VAT (). Consequently, the cost of bank services does not include “input” VAT.

The scheme for documenting acquiring operations looks like this:

• At the end of the working day, acquiring obliges the organization to report to the bank for each transaction carried out using plastic cards. For this purpose, an electronic journal generated by the POS terminal is sent to the bank;
• the bank verifies the documents submitted to it;
• the bank transfers funds paid by payment cards to the trading company.

An acquiring agreement, as a rule, implies that the bank transfers the funds due to it to the organization’s current account, minus its remuneration.

However, the organization acts as a seller and is obliged to reflect the revenue in full, including the agreed remuneration to the bank. In this case, the bank commission in both accounting and tax accounting is reflected as “other expenses” using account 91 “Other expenses”. Organizations using the simplified tax system (with the object of taxation being income reduced by the amount of expenses) can also include bank services in expenses.

There are two main options for recording such transactions in accounting:

• the transfer of funds is carried out by the bank on the day of payment by plastic cards (see example 1);
• The transfer of funds by the bank does not occur on the day the card payment is made (see example 2).

Example 1

On September 13, 2014, using bank cards through the electronic payment system, Ritm LLC received payment from customers for goods in the amount of 46,830 rubles (including 18% VAT - 7,143.56 rubles). An acquiring agreement has been concluded with the servicing bank, on the basis of which the amount of proceeds for the goods sold is transferred to the organization's current account, minus remuneration. The remuneration amount is 1.2 percent of the amount of revenue received. The transfer of funds is carried out by the bank on the day of payment by plastic cards.

The following entries will be made in the accounting LLC "Rhythm":

- 46,830 rub. - revenue from the provision of services using plastic cards in payments is reflected;

- 7143.56 rub. (RUB 46,830 x 18/118) - VAT is charged on the amount of revenue using plastic cards in payments;

DEBIT 51 CREDIT 62
- 46,830 rub. - funds debited from customer accounts have been credited to the current account;

DEBIT 91 subaccount “Other expenses” CREDIT 51
- 561.96 rub. (RUB 46,830 x 1.2%) - expenses for paying commissions to the bank are recognized.

Example 2

For September 14, 2014, the revenue of Trio LLC amounted to 64,900 rubles, including 47,200 rubles using plastic cards. The agreement with the bank stipulates that funds are transferred to the organization’s current account the next day after receiving the electronic journal (POS terminal is installed), the bank’s commission is two percent of the amount paid by plastic card. The bank transfers funds the next day after payment by card.

The following entries will be made in the accounting LLC "Trio":

DEBIT 62 CREDIT 90 subaccount “Revenue”
- 47,200 rub. - revenue from the provision of services using plastic cards in payments is reflected;

DEBIT 90 subaccount “VAT” CREDIT 68
- 2700 rub. (RUB 17,700 x 18/118) - VAT is charged on the amount of cash proceeds;

DEBIT 90 subaccount “VAT” CREDIT 68
- 7200 rub. (RUB 47,200 x 18/118) - VAT is charged on the amount of revenue using plastic cards in payments;

DEBIT 50 CREDIT 90 subaccount “Revenue”
- 17,700 rub. (64,900 - 47,200) - revenue from the provision of services for cash was capitalized according to the cash receipt order;

DEBIT 57 subaccount “Sales by payment cards” CREDIT 62
- 47,200 rub. - an electronic journal was sent to the bank;

DEBIT 57 subaccount “Cash collection” CREDIT 50
- 17,700 rub. - funds were collected into the bank (a cash order was issued);

DEBIT 51 CREDIT 57 subaccount “Sales by payment cards”
- 46,256 rub. (RUB 47,200 - RUB 47,200 x 2%) - funds debited from customer accounts (minus commissions) were credited to the current account;

DEBIT 91 subaccount “Other expenses” CREDIT 57 subaccount “Sales by payment cards”
- 944 rub. (RUB 47,200 x 2%) - expenses for paying commissions to the bank are recognized;

DEBIT 51 CREDIT 57 subaccount “Cash collection”
- 17,700 rub. - cash is credited to the current account.

Now let’s look at the acquiring operation from the tax accounting perspective.

Value added tax

Let us remind you that the sale of goods in Russia is subject to taxation. The tax base is determined on the date of transfer of ownership of the goods to the buyer as the cost of the goods (less VAT) (,). Taxation is carried out at a rate of 18 percent ().

The acquiring bank's remuneration is recognized by trading organizations as non-operating expenses ().

Paying by credit card actually means the buyer makes an advance payment. This must be taken into account when calculating the amount of VAT. The day of calculation of VAT for the seller will be the date of receipt of funds from the buyer, which is provided for in subparagraph 2 of paragraph 1 of Article 167 of the Tax Code. Since the moment of determining the tax base for VAT is the earliest of the following dates: the day of shipment (transfer) of goods (work, services), property rights or the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property right

Income tax

On the date of transfer of ownership of the goods to the buyer, the proceeds received (less VAT) are recognized as income from sales (subclause 3, clause 1, article 264).

To check the correct reflection of the acquiring transaction, you need to check daily the posting of amounts from the Z-report to accounts 50 and 57 of the “Sales by payment cards” sub-account. Moreover, you need to compare not only receipts for the day, but also the cumulative total, highlighted in a separate line in the Z-report. This will allow you to track the completeness of the receipt of revenue.

In order to track the receipt of revenue to the bank and the correct posting of the bank commission, you need to compare daily the turnover on the credit of account 57 subaccount “Sales on payment cards” and the amount of turnover on the debit of accounts 91 subaccount “Other expenses” (bank commission) and 51 subaccount “Receipts” by payment cards." If everything is spaced correctly, then they should match.

And, of course, account 57 should not have a balance at the end of the day, provided that payment card transfers are received from the bank to the current account on the same day. If this condition is not met, then the total account balance should only include the debit turnover of the previous day (or the previous two days, this directly depends on how often the bank transfers money for acquiring transactions to the company’s current account).

You can also check yourself for the following common mistakes:

• An accountant can reflect in accounting the proceeds from the sale of goods not at the time of transfer of the goods to the buyer, but at the time of receipt of funds from the bank. This error leads to distortion of accounting and tax reporting when payment for goods by payment card and transfer of funds by the bank to the current account occur in different reporting (tax) periods;
• It is also possible to make a mistake if you reflect in accounting the proceeds from the sale of goods minus the commission retained by the bank under the acquiring agreement. This error leads to an understatement of not only sales revenue, but also expenses, resulting in distorted accounting and tax reporting. For an organization using the simplified tax system with the taxable object “income”, this error leads to an understatement of the taxable base for the single tax by the amount of the bank commission;
• other violations may be the sale of goods using payment cards without the use of cash registers, the lack of information about revenue received using bank cards in the cashier-operator’s journal, the cashier-operator’s certificate-report and information about the meter readings of cash registers.

Tatiana Lesina, accountant, for the magazine “Practical Accounting”

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You won’t surprise anyone these days with payments made using bank cards (acquiring). Acquiring is widely used not only by large trading organizations, but also by small businesses and individual entrepreneurs. Read about how acquiring operations are supported in 1C:Accounting 8 version 3.0, including for VAT accounting purposes, in the article by 1C experts.

Concept and parties to the acquiring agreement

Despite the fact that the practice of concluding an acquiring agreement is quite extensive today, the Civil Code of the Russian Federation does not have a chapter dedicated to this agreement. The concept of an acquiring agreement is contained in clause 1.9 of Bank of Russia Regulation No. 266-P dated December 24, 2004 “On the issuance of payment cards and transactions carried out using them” (hereinafter referred to as Regulation No. 266-P). The terms “acquirer” and “acquiring” are contained in the Glossary of Terms Used in Payment and Settlement Systems (Committee on Payment and Settlement Systems of the Bank for International Settlements) (Basel, Switzerland, 03/01/2003). Many dictionaries offer an alternative spelling for this term - “acquirer”. According to established practice, the spelling “acquirer” is more often used in the regulations of the Russian Federation; the same spelling is used in the program.

An acquiring agreement is concluded between a credit institution (acquiring bank) and an organization (individual entrepreneur) selling goods (work, services). The acquiring agreement is a mixed transaction containing elements of a bank account agreement, lease agreement, intermediary agreement, etc.

The essence of the acquiring agreement is that the bank provides an organization or individual entrepreneur with the opportunity to accept payment from clients using payment (plastic) cards. However, payment cards do not have to be issued by the same bank. To accept plastic cards for payment, a special electronic software and hardware device (POS terminal) is required, which is provided by the bank and installed at the cashier’s workplace.

Depending on certain conditions in various banks, funds received from the buyer can be credited to the organization’s account within 1 to 3 business days.

As part of the acquiring agreement, funds can not only be accepted, but also issued to bank card holders. As a rule, ATMs and special terminals with a cash dispensing function are used for this.

The bank charges a commission for acquiring services. Typically, the commission is a certain percentage of the payment amount received from the client. The specific amount of the commission is set by the bank individually for each organization with which the agreement is concluded. When determining the size of such a commission, the bank takes into account the organization’s turnover, its scope of activity, region and many other factors.

In some cases (as a rule, if the average turnover of funds in the organization is small), banks may require a fixed rental fee for the use of their equipment instead of charging interest. This amount is fixed in the acquiring agreement.

Acquiring allows you to attract more customers, since for many of them the ability to pay by card is an advantage due to its convenience. In addition, by using non-cash payments, you can reduce costs and expenses associated with the movement of cash (for example, collection costs).

Which sellers are required to accept payment cards for payment?

In accordance with Article 16.1 of the Law of the Russian Federation dated 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights”, the seller (executor), at the choice of the consumer, is obliged to provide the opportunity to pay for goods (work, services) both by cash payments and by using national payment instruments .

The obligation to ensure the possibility of payment using national payment instruments does not apply to organizations and individual entrepreneurs whose income from business activities for the past year does not exceed the limit values ​​​​established for micro-enterprises. By Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 (valid from 01.08.2016), the limit values ​​for microenterprises are set at 120 million rubles.

National payment instruments are payment cards and other electronic means of payment provided to clients by participants in the national payment card system (NPSK) in accordance with the rules of this system (Part 2, Article 30.1 of the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment Card System”) system"). Currently, the implementation of a national payment instrument - the Mir payment card - is underway. Detailed information about the national payment card system can be found on the NSPK website.

As the Mir payment card becomes more widespread, the seller (if it does not fall under an exception) does not have the right to refuse to pay for goods (work, services) to its customers using this payment instrument. Refusal entails the imposition of an administrative fine on officials and individual entrepreneurs in the amount of 15 thousand rubles. up to 30 thousand rubles, for legal entities - from 30 thousand rubles. up to 50 thousand rubles. (Part 4 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation).

Carrying out settlements with customers using payment cards does not relieve the seller from the obligation to use cash register equipment (CCT) (Part 2, Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards"; letters of the Federal Tax Service of Russia dated August 11, 2014 No. AS-4-2/15738, Ministry of Finance of Russia dated November 20, 2013 No. 03-01-15/49854). In addition to the cash receipt, the buyer must be issued a document confirming payment using a plastic card - the so-called slip (clause 6 of the Government of the Russian Federation of July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs ").

Support for acquiring operations in 1C:Accounting 8 (rev. 3.0)

In order for the accounting of acquiring transactions to become available to the user, he will need to enable the appropriate functionality of the program. The functionality is configured using the hyperlink of the same name from the section Main. On the bookmark Bank and cash desk flag needs to be set Payment cards(Fig. 1).

This functionality enables customers to pay for goods and services not only using payment cards, but also through bank loans.

To enable the ability to use your own and third-party gift certificates on the tab Trade flag should be set Gift certificates.

Rice. 1. Setting up the program functionality

Payment by payment cards (payment using a bank loan) can be reflected in the accounting system using the following documents:

• Payment by payment card ( chapter Bank and cash desk) with types of operations Payment from the buyer And Retail revenue.
• Retail sales report (Sales section).

Type of operation Payment from the buyer is intended to reflect the payment made by a representative of the counterparty using a payment card under the agreement in the case of wholesale sales. The total amount of payment received reflected in the document Payment by payment card, can be distributed for accounting purposes across several contracts or across several settlement documents.

Type of operation Retail revenue is intended to reflect the amounts of bank card payments accepted per day by a non-automated point of sale (NTT). The total amount of payment received can be distributed to be reflected in accounting at different VAT rates.

Document Retail sales report should be used to reflect payments by bank cards at an automated retail point of sale (ATP)

To reflect information about the acquiring bank and the acquiring agreement in documents Payment by payment cards And Retail sales reports serves as a prop Type of payment, which is filled out from the directory of the same name.

Directory element form Type of payment depends on the selected props Payment method, which can take one of the following values:

• Payment card;
• Bank loan;
• Own gift certificate;
• Third party gift certificate.

If the method is selected Payment card, then when creating a new directory element Type of payment As mandatory details, you must enter the name of the new type of payment, indicate the counterparty (acquiring bank) and the acquiring agreement for servicing plastic card holders. The settlement account for payment cards is indicated automatically - 57.03 “Sales by payment cards”. In the form of a directory element Type of payment You can specify the commission percentage of the acquiring bank so that the reward is calculated automatically in the future.

Starting from version 3.0.44.102 “1C: Accounting 8” in the directory Payment types it became possible to indicate the amount of the bank's commission depending on the amount of transactions (revenue) per day.

A peculiarity of payment by bank cards (as well as with the use of bank loans) is that funds for completed transactions are received by the organization not from the buyer, but from the acquiring bank (or from the bank that issued the loan), and the moment of actual receipt of funds is The organization's current account, as a rule, differs from the moment of payment by the buyer. In other words, at the time of such payment, the debt of the retail or wholesale buyer is transferred to mutual settlements with the acquiring bank (the bank that issued the loan). Before funds are actually credited to the organization's current account, they are accounted for in transit account 57.03.

The actual receipt of funds to the company's current account is documented (chapter Bank and cash desk - Bank statements) with the type of operation Proceeds from sales via payment cards and bank loans. The acquiring bank acts as the payer, and the acquiring agreement is indicated as the agreement. Directly in the document form in the field Amount of services You can specify the amount of fees withheld by the acquiring bank, and the account and bank service cost analytics are set by default.

In accordance with the data specified in the directory Types of payments, props Amount of services will be filled in automatically if the document Receipt to the current account:

• downloaded from “Client Bank” (via the 1C:DirectBank* service);
• entered based on the document Payment by payment card.

Note:
* About DirectBank technology - direct exchange with the servicing bank from the 1C program online - read the article " New features of "1C:Enterprise 8": DirectBank technology - online exchange with the bank". Also about the 1C:DirectBank service and how to work with a bank directly from 1C:Accounting 8 - see the video recording of the lecture “New features of 1C:Accounting 8 (rev. 3.0) for effective accounting”, which took place in 1C:Lectures 12/22/2016.

When entering a document manually Receipt to the current account The bank commission will have to be calculated and entered manually.

Accounting for acquiring transactions under the general taxation system

Accounting for income and expenses under the general taxation system (OSNO) in 1C: Accounting 8 is supported only by the accrual method, so the fact and method of receiving payment from the buyer in itself is not of great importance. At the same time, if the buyer pays for goods (work, services) in advance with a bank card, then the receipt of the advance is reflected in the accounting, which entails the accrual of VAT.

Let's consider an example in which a wholesale buyer pays the seller with a bank card.

Example 1

The organization Andromeda LLC applies the general taxation system (OSNO), is a VAT payer, and does not apply the provisions of PBU 18/02. In October 2016, Andromeda LLC entered into an agreement with a wholesale buyer for the supply of goods for a total amount of RUB 16,000.00. (including VAT 18% - 2,440.68 rubles) on the terms of 50% prepayment. The buyer made an advance payment on November 1, 2016 using a bank card. The prepayment amount minus the bank commission is credited to the organization's current account the next day. The goods were shipped to the supplier on November 14, 2016. The buyer made the final payment by bank card on November 15, 2016. The final payment amount for the goods sold, minus the bank commission, is credited to the organization’s bank account the next day. The acquiring bank's remuneration depends on the transaction amount and is 1% of the amount of revenue received per day, if it does not exceed RUB 250,000.00.

Document Payment by payment card can be generated based on the document Buyer invoice(button Create based on). In this case, you only need to manually fill in the field Type of payment and adjust the payment amount, all other details, including the tabular part, will be filled in automatically (Fig. 2).

Rice. 2. Payment by payment card

Let's create it in the directory Payment types Payment card and indicate the name of the new type of payment, the name of the acquiring bank and the agreement with it (Fig. 3).

Please note, that the agreement with the acquiring bank has the form Other.

In accordance with the acquiring agreement, we will indicate differentiated interest rates for the bank’s commission, which, according to the terms of our example, depends on the amount of transactions per day.

Rice. 3. Type of payment

In the future, when choosing a specific type of payment from the directory Type of payment requisites Acquirer, Acquiring Agreement And Settlement account in document movements Payment by payment card accounting registers will be filled in automatically. They can be changed by clicking on the hyperlink located to the right of the payment type selection field (see Fig. 2).

After completing the document Payment by payment card The following accounting entry will be generated:

Debit 57.03 Credit 62.02 - for the amount of prepayment made using a bank card (RUB 8,000.00).

For tax accounting purposes for income tax Amount NU Dt And Amount NU Kt.

So, the buyer made an advance payment, although the money has not yet been received in the organization’s bank account. What day is considered payment day? The letter of the Federal Tax Service of Russia dated February 28, 2006 No. MM-6-03/202@ explains that for the purpose of applying subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, payment (partial payment) on account of upcoming deliveries of goods (performance of work, provision of services), transfer property rights are recognized as receipt of funds by the seller or termination of obligations in another way that does not contradict the law. In this case, the buyer has fulfilled his obligations, and the acquiring bank performs only the role of an intermediary, therefore, the moment of determining the tax base for VAT for the seller occurs when the buyer makes an advance payment using a payment card, and not when the acquiring bank credits funds to the organization’s current account.

Document Invoice issued for advance payment can be registered in two ways:

• based on document Payment by payment card(button Create based on);
• processing Registration of invoices for advance payments(chapter Bank and cash desk - Invoices for advance payments).

Document Invoice issued for an advance is filled in automatically according to the data of the base document. After posting the document, an accounting entry will be generated:

Debit 76.AB Credit 68.02 - for the amount of VAT calculated from the buyer's prepayment (RUB 1,220.34).

Document Invoice issued for an advance in addition to accounting movements, it also creates entries in special registers for VAT accounting purposes.

Please note what is the date of the document Invoice issued for an advance will correspond to the date of the document Payment by payment card.

Document Receipt to the current account can also be created based on a document Payment by payment card- then all the main details will be filled in automatically, including the acquiring bank’s remuneration (Fig. 4).

Rice. 4. Receipt to the current account from the acquiring bank

After completing the document Receipt to the current account

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 7,920.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 80.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt

The sale of goods to a wholesale buyer is reflected using a standard accounting system document Sales (deed, invoice) with the type of operation Goods(chapter Sales). The document can be generated based on the document Buyer invoice. After completing the document Sales (deed, invoice) The following accounting entries will be generated:

Debit 90.02.1 Credit 41.01 - for cost of goods sold (RUB 6,440.00); Debit 62.02 Credit 62.01 - for the offset amount of the advance from the buyer (RUB 8,000.00); Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 16,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT (2,440.68 rubles);

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). Records are also generated in special registers for VAT accounting purposes.

Document Invoice issued for sales automatically created by button Issue an invoice located at the bottom of the document Sales (deed, invoice). In this case, a hyperlink to the created invoice appears in the form of the basis document.

To reflect the deduction of VAT on prepayment, you must create a document Generating purchase ledger entries(chapter Operations - Regular VAT operations). As a rule, this document is created on the last day of the month. The document is filled in automatically (button Complete the document). After posting the document, entries will be generated in special registers for VAT accounting purposes, as well as an accounting register entry:

Debit 68.02 Credit 76.AV - for the amount of VAT deduction (RUB 1,220.34).

Subsequent payment by the buyer is registered in the program with a document Payment by payment card, after which the buyer’s debt is transferred to mutual settlements with the acquiring bank. Well, after the actual receipt of funds to the settlement account of the seller registered with the document Receipt to the current account, the acquiring bank's debt is repaid, as evidenced by the zero balance on account 57.03.

Thus, the procedure for accounting for acquiring transactions under OSNO in 1C: Accounting 8 (rev. 3.0) is a fairly simple sequence of actions. For the purposes of calculating VAT, settlements with customers made through payment cards also do not cause any additional accounting difficulties.

Accounting for payments by department on account 57.03 in “1C: Accounting 8 KORP” (rev. 3.0)

Organizations that have separate divisions and use the 1C:Accounting 8 CORP program (rev. 3.0) can keep records of business transactions, including accounting for retail sales and payments by bank cards, by division.

Let's consider an example in which an organization carries out retail sales through the head office and through a separate division of the organization and accepts payments by bank cards under one acquiring agreement.

Example 2

The organization Intertrade LLC is engaged in wholesale and retail trade of household goods, applies OSNO, and is a VAT payer. Intertrade LLC has a separate division in Klin, through which retail trade is also carried out. The organization Intertrade LLC concluded an acquiring agreement with RFT Bank dated December 31, 2015 No. 32132. The acquiring bank's remuneration is 2% of the amount of revenue received. Through the head division of Intertrade LLC, on November 23, 2016, goods were sold at retail in the amount of RUB 100,000.00. (including VAT 18% - RUB 15,254.24). On the same day, through a separate division, goods were sold at retail in the amount of 10,000.00 rubles. (including VAT 18% - RUB 1,525.42). All goods were paid for by bank cards under an acquiring agreement with RFT Bank. On November 24, 2016, the acquiring bank transferred (minus its remuneration) the proceeds for the goods sold attributable to the head office. The funds related to the separate division were transferred to the organization’s current account on November 25, 2016.

To organize accounting by divisions on account 57.03 in the 1C:Accounting 8 CORP program version 3.0, it is recommended that for each division you create your own payment types with your own acquiring agreement. To do this, the agreement with the acquiring bank must be formally divided into two agreements, each of which is intended for accounting for a specific division (head and separate). Let's enter it into the directory Treaties two elements with names:

• Acquiring Agreement No. 32132 (head) dated December 31, 2015;

To reflect retail sales through an automated point of sale, the program uses the document Retail sales report(chapter Sales) with the type of operation Retail store. The document allows you to register retail sales simultaneously with the receipt of retail revenue, including those paid with payment cards, bank loans and gift certificates.

Let's create a document Retail sales report by the head department. On the bookmark Goods We will indicate the goods and services sold to a retail buyer per day: their product range, quantity, prices and amounts.

By default, all payments are considered cash. If during the day payments were made with payment cards, bank loans or gift certificates, then you must fill out the tab Cashless payments(Fig. 5). Add to the directory Payment types new item with payment method Payment card and indicate the name of the new type of payment, for example, Acquiring RFT (head division), name of the acquiring bank and name of the agreement: . Let's enter the created payment type into the tabular part of the bookmark Cashless payments and indicate the amount - 100,000.00 rubles.

Rice. 5. Non-cash payments at the head office

After completing the document Retail sales report For the head department, the following accounting entries will be generated:

Debit 90.02.1 Credit 41.01 - for the cost of goods (RUB 64,000.00); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 100,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 100,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT on sales (RUB 15,254.24).

Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). A register entry is also generated VAT sales.

Retail sales report for a separate division, where to indicate the appropriate type of payment, for example, Acquiring RFT is a separate division of Klin. The details of this type of payment must indicate the corresponding name of the agreement with the bank: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

We will register the receipt of funds from the acquiring bank related to the head office with a document Receipt to the current account(Fig. 6). In field Agreement you should select the value: Acquiring Agreement No. 32132 (head) dated December 31, 2015.

Rice. 6. Receipt to the current account of the head office

After completing the document Receipt to the current account The following accounting entries will be generated:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 98,000.00); Debit 91.02 Credit 57.03

For the amount of remuneration withheld by the acquiring bank

(RUB 2,000.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA).

Similarly, you need to create a document Receipt to the current account in a separate unit, where in the field Agreement specify value: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

The balance sheet for account 57.03 (Fig. 7) by divisions and contracts shows that all mutual settlements with the acquiring bank are reflected correctly.

Rice. 7. Balance sheet for account 57.03

From the video you will learn how to organize accounting by divisions on account 57.03 “Sales by payment cards” within the framework of one acquiring agreement in the program “1C: Accounting 8 CORP” edition 3.0.