Acquiring is the implementation of settlements by credit institutions with organizations of trade (services) for transactions made using payment cards (clause 1.9 of the Regulation, approved by the Bank of Russia on December 24, 2004 No. 266-P).

Here are the acquiring transactions in our consultation.

Book of acquiring transactions

The difference between payments for goods, works and services under the acquiring system from direct cash payments is that cash from the sale do not go to the organization immediately. Therefore, at the time of making payment transaction related to payment for goods and services with a plastic card, the funds expected to be received from the bank are reflected in the interim account 57 “Transfers on the way” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

For acquiring services, the bank charges a commission, which is generally taken into account as part of other expenses on account 91 “Other income and expenses” (clause 11 of PBU 10/99).

This means that when selling goods, works and services using plastic cards, the following entries can be made in the accounting of an organization:

Operation	Account debit	Account credit
Reflected revenue from the sale of goods	62 "Settlements with buyers and customers"	90 "Sales"
Reflected payment for goods sold, work performed, services rendered with the help of corporate bank card or another card on behalf of the purchasing organization	57	62
Reflected the proceeds from the retail sale of goods, payment for which was made by bank card	57	90
The proceeds from the sale of goods are credited to the settlement account of the organization plastic cards	51 "Settlement accounts"	57
Commission withheld by acquiring bank	91 “Other income and expenses”, sub-account “Other expenses”	57
The commission was transferred to the acquiring bank (if it was not deducted from the amount transferred to the seller)	91, sub-account "Other expenses"	51

The use of plastic cards in various service areas is a direction that continues to expand and develop with each one. Payment for purchases by bank transfer payment card– convenient and fast procedure. Today, the majority of the population uses such a payment system, and therefore the accounting department needs to process not only cash transactions, but also transactions for payment made by bank transfer. In this article, we will consider the features of acquiring operations in the program 1C: Accounting 8 edition 3.0

Acquiring is the acceptance of payment cards for payment. The acquirer is the bank, it performs all operations for interaction with card service points. Payment can also be made through the terminal or via the Internet using a special web-interface.

In order to be able to perform acquiring operations, the organization concludes an agreement with the bank, which specifies all the conditions, as well as the percentage of the bank's commission. The acquirer transfers funds to the settlement account of the organization minus this bank commission.

Consider one of the examples where payment is made through a payment terminal using a bank card and how this operation is reflected in the program 1C Accounting 8 edition 3.

The Voskhod organization applies the general taxation regime and RAS 18/02 “Calculation of corporate income tax”. This enterprise is a payer of VAT (value added tax) and conducts wholesale and retail trade in goods.

According to the established accounting policy organizations, retail goods are accounted for in accounting at the cost of purchase. Sold goods are paid through the payment terminal by means of a bank card. The funds deposited as payment for the goods are credited to the settlement account of the Voskhod organization the next day, minus the amount of the bank commission. The amount of the commission, according to the agreement concluded with the acquiring bank, is 2%.

Let's imagine that a certain organization purchased goods from the Rassvet enterprise in the amount of 59 thousand rubles, incl. VAT 18% (9.000 rubles). Payment was made through a corporate payment card. We need to reflect this business transaction in the program 1C Accounting 8 edition 3.0.

• The sale of products is documented in the document "Sales of goods and services" with the operation "Goods". In the "header" of this document, we should indicate the name of the buying company and the contract with it
• Further, in the tabular part of the document, we indicate all the goods sold, their quantity and cost
• At the very bottom of the documents we indicate the invoice issued to the buyer
• We carry out the document

During the posting of the document in accounting in accordance with taxable the cost of goods sold will be debited from the credit of account 41.01 “Goods in warehouses” to the debit of account 90.02.1 “Cost of sales for activities with the main tax system”. The proceeds from activities with the main taxation system will be calculated, as well as the debt on the debit of account 62.01 “Settlements with buyers and customers” will be accrued. At the same time, VAT is charged in accounting (Dt 90.03 - Kt 68.02) and an entry is formed in the sales book. An example of working with the document "Sales of goods and services"

In accordance with the Instructions for the application of the Chart of Accounts, all funds received from the sale of goods and deposited in savings banks, cash desks of credit organizations or cash desks of post offices to the organization’s settlement account, but not yet credited, should be accounted for on account 57 “Transfers to way." The same account is used to account for the money that is paid for the purchase of goods using payment cards. For the convenience of making payments and summarizing information on the movement of funds under an acquiring agreement in the program “1C: Accounting 8 ed. 3.0" sub-account 57.03 "Sales by payment cards" was added to account 57.

After the buyer has made a payment through a payment card, the document "Payment by payment card" with the type of operation "Payment from the buyer" is used. Another type of operation "Retail revenue" is used to reflect the retail and trade revenue from bank cards in non-automated outlets. In the above example, it is more convenient to create this document using the implementation document.

The next step is to fill in the requisite "Type of payment" in the document. Here you should indicate the payment card (located in the reference book "Types of payments of the organization"). In the directory element, we set the type of payment by entering data on the payment card (its name), indicate the acquiring bank, the agreement with it, the settlement account 57.03 and the percentage of the bank commission prescribed in the acquiring agreement

Note that if the document "Payment by payment card" was created on the basis of the sales document, all other details will be filled in automatically. After the document is posted, the customer debt is debited from the credit of account 62.01 to the debit of account 57.03 "Sales by payment cards"

The funds deposited from the payment card will be transferred by the bank to the settlement account of the organization on the next day, taking into account the established commission. Upon receipt of the Bank Statement, this operation should be reflected. To do this, the program provides for the document "Receipt to the current account", which will need to be carried out with the type of transaction "Receipts from sales by payment cards and bank loans". It can be generated on the basis of the document "Payment by payment card". This option is convenient because in this case the document is filled in automatically, taking into account the calculation of the payment amount and the amount of the bank commission.

Data such as payment amount, settlement account, bank commission and acquiring agreement are indicated on the “Payment breakdown” tab.

The cost account with its analytics is indicated on the "Accounting for bank services" tab.

Payment for bank services bank commission) refers to the "other expenses" of the organization and is accounted for in accounting on account 91.02 "Other expenses". Regarding the taxation of profits in accordance with paragraphs. 15 p. 1 art. 265 of the Tax Code of the Russian Federation, they are also non-operating expenses.

For account 91.02 analytics, an item of other income and expenses with the type “Expenses for banking services” is used. Please note that the "Acceptable for tax accounting" checkbox must be checked.

After posting the document “Receipt to the current account” on the debit of account 51 “Settlement accounts”, the amount of money received for the purchase of goods will be credited, taking into account the bank’s commission, which will be recognized as expenses on the debit of account 91.02 in accounting and tax accounting, and account 57.03 will be closed. This completes all the required operations in this example in the program.

Let's take another example.

Voskhod also sells its products through its own retail store. Let's say that on June 17, 2014, the store sold goods in the amount of 23,600 rubles. including VAT 18% (3.600 rubles), of which 11.800 rubles. including VAT (1,800 rubles) were paid by bank card.

In order to register retail sales operations in the program, you will need the Retail Sales Report document. On the "Goods" tab, you need to indicate which goods (or services) were sold, as well as their quantity and cost.

Since in our example a bank card was used for payment, we fill in the “Payment cards and bank loans” tab, where we indicate the type of payment (payment card) and the amounts paid through them

After the document is posted in tax and accounting, the cost of goods sold will be debited from the credit of accounting account 41.02 (Goods in retail trade) to the debit of account 90.02.1. At the same time, revenue will be recognized on the credit of account 90.01.1, and, since payment was made by payment cards, the debt on the debit of account 62.P “Settlements with retail buyers” is accrued. VAT is also charged in accounting and a corresponding entry is formed in the sales book.

Note that the debt, which is accrued on the debit of account 62.P, is divided into 2 parts

• The amount paid in cash is debited from the credit of account 62.P to the debit of account 50.01 "Cash of the organization"
• The amount paid by payment cards is debited from the credit of account 62.P to the debit of account 57.03 "Sales by payment cards"

Thus, through this document, all necessary actions for the sale of goods at retail, taking into account acquiring. Please note that this document is not reflected in the Cash Book. Therefore, on the basis of the "Report on retail sales" it is necessary to generate the document "Incoming cash order" with the type of operation "Retail revenue". The document can be created automatically only for the part of the proceeds that is received at the cash desk. In this case, no postings are generated by the document.

After the bank transfers the funds withdrawn from payment cards and the Organization receives a Bank Statement, the program needs to generate a document “Receipt to the current account” with the transaction type “Receipts from sales on payment cards and bank loans”. This document, as well as in the previous example considered, is filled out manually

As noted earlier, according to par. 15 p. 1 art. 265 of the Tax Code of the Russian Federation, taking into account taxation on income tax, the expenses of the organization in the form of a bank commission established under the acquiring agreement are non-operating expenses. Figure 11 shows a fragment of "Appendix 2" to sheet 02 of the income tax declaration of the organization "Voskhod" for the first half of 2014 with the completion of line 200 "Non-operating expenses - total".

1C: Accounting 8

"Program 1C Accounting 8 was created to automate accounting and tax accounting, including the preparation of mandatory regulated reporting, at commercial enterprises: wholesale and retail trade, commission trade, provision of services, production, etc.

1C: Entrepreneur 8

The program "1C: Entrepreneur 8" - was created to maintain accounting and reporting by individual entrepreneurs IP, PE, PBOYuL. The program allows you to keep a book of income and expenses and business transactions individual entrepreneurs who are payers of personal income tax (PIT).

1C: Enterprise 8 Licenses.

If you need to work with the 1C program on more than one computer (it can be a local network), as well as when working in one 1C database, you need to buy 1C licenses. 1C licenses are additional protection keys for 1C programs that are purchased separately and give the right to use on several computers.

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

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

For transactions with payment cards, the organization should conclude a service agreement with the acquiring bank. Payment by bank (payment) card is accepted using a special POS-terminal, which is 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 reader of the terminal, and the terminal reads information from the card and checks its solvency, automatically asking the bank for permission to conduct the operation (, approved).

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

Acquiring and CCP: to use or not?

The procedure for the return of funds to the buyer in the event of the return of goods paid for using a payment card through bank terminal, may be regulated by an acquiring agreement ().

IMPORTANT

If the POS-terminal does not have CCP functions, its use must be accompanied by the use of cash registers, except for cases established by law. It is not required to register such a POS-terminal with the tax authority.

Registration of 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 a magnetic stripe or a bank card chip and contact the bank for automatic authorization (). That is, unlike CCP (), a bank terminal is intended primarily for conducting a payment transaction using a bank (payment) card, and not for fixing 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 terminals connected to a computer or data transmission network (code 26.20.12.110), and cash registers (code 28.23.13.120) belong to different types of products.

Therefore, from the point of view of the author, if the bank terminal is not a software and hardware complex with a built-in CCP function (it is not used by the organization as a CCP), but is used only for identification by the bank of the cardholder and payment for goods (services) by writing off cash funds from a bank buyer (client), it is not necessary 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, the provision of services), including those paid using bank terminals, is income from common species activities (, approved (hereinafter - RAS 9/99)).

Amounts for goods sold or services rendered, paid using bank terminals, may be credited to the organization's account already minus the commission charged by the bank in accordance with the contract for acquiring services. However, the amount of revenue is accepted in accounting in full. accounts receivable, and the amount of payment for bank commission services refers to other expenses of the organization ( , approved ).

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

Write-off or crediting of funds for transactions made with the use of payment cards is carried out no later than the business day following the day of receipt in credit organization transaction register or electronic journal.

EXAMPLE

For the purchased sofa worth 30,000 rubles. The buyer paid with a 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 rubles. - reflected the proceeds from the sale of goods (services);

DEBIT 57 CREDIT 62
- 30,000 rubles. - reflected payment through a bank terminal;

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

DEBIT 76 CREDIT 57
- 450 rubles. - the commission of the bank is withheld;

DEBIT 91, sub-account "Other expenses" CREDIT 76
- 450 rubles. - the bank's commission is reflected in other expenses.

Pavel Erin, Expert of Legal Consulting Service GARAN

Accounting support of acquiring operations upon receipt of payment by bank cards occurs in the following sequence:

1. Purchase of goods, settlements with suppliers.
2. Selling goods or providing services to individuals.
3. Acceptance of payment by plastic cards, making payments through a special POS-terminal provided under an acquiring agreement.
4. Write-off cost of goods sold, .
5. The actual receipt of funds to the settlement account through the acquiring bank after processing the received payments from the company's customers.

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

The acquiring agreement states:

1. Conditions for the installation of special equipment, its maintenance.
2. Payment for the work of the bank: acquiring banks charge a commission for servicing the company and processing payments in the form of a certain percentage of the amount of transactions. The bank's commission for making and processing incoming payments is charged to the company's banking costs and is fixed on the account.
3. The term 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 for payment payment system WORLD. The exception is companies located in the territory without mobile communications and the Internet.

Should be borne in mind! 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 postings for accounting for goods in retail at sales prices. Accounting for acquiring operations is carried out on an account for which a separate sub-account is opened 57.03. It is active: according to the debit, customer purchases are displayed in correspondence with account 62, which takes into account settlements with the company's customers; for a loan - the actual transfer of payments to the company's settlement account in correspondence with the account, the analysis of which is carried out separately for each settlement account.

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

Basic accounting entries for acquiring transactions

Stages of sales in the company's accounting:

1. Dt62R Kt90.01 - the company's revenue is displayed.
2. Dt90.03 Kt68.02 - accrual of VAT on sales.
3. Dt57.03 Kt62R - displaying customer payments through the terminal.
4. Dt50.01 Kt62R - cash payment.
5. Dt51 Kt57.03 - crediting buyers' 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 can not use account 62:

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

Should be borne in mind! Retail trade is understood as the sale of goods or services to the final consumer, the assets are not intended for further resale.

Practical example

Example 1

Shop "Klaviatura" carries out retail trade and accepts for payment bank cards. Under the acquiring agreement with the bank, the commission for making payments is 2.4%. During the day, the company sold goods in the amount of 50,766 rubles. 00 kop. (without VAT), and all sales were carried out 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 rubles. - payment of buyers was credited to the current account;
• Dt91.02 Kt57.03: 1,218.38 rubles. - bank interest is taken into account.

Example 2

Jupiter Limited Liability Company provides cosmetic procedures, payment for which is accepted in cash or by bank cards. 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 of 98 thousand rubles (including VAT 18% - 14,949.15 rubles), of which 3 sales for a total of 28 thousand rubles were made through the terminal by card.

The accountant generated the following postings:

• Dt62 Kt90.01: 83,050.85 rubles. - displayed the company's revenue;
• Dt90.03 Kt68.02: RUB 14,949.15 - accrued VAT payable in tax authorities;
• Dt57.03 Kt62: 28 thousand rubles. - part of the payment procedures was made by payment cards;
• Dt50.01 Kt62: 70 thousand rubles - receipt of cash payment for services rendered to individuals;
• Dt51 Kt57.03: 27,160 rubles. - non-cash payment of buyers by cards is credited to the current account from the acquiring bank;
• Dt91.02 Kt57.03: 840 rubles - bank commission included in other expenses.

Acquiring in the life of an accountant

The plastic card market has been developing rapidly in recent years. The number of people who want to pay for goods, work and services is growing every day. In this regard, the accountant has a need to draw up not only cash transactions, but also operations related to payment with plastic cards.

This article is devoted to operations with plastic cards, i.e. acquiring.

Acquiring is the acceptance of plastic cards for payment as a means of payment for goods, services, performance of work from individual. Payment is made through a payment terminal.

The payment procedure using the payment terminal is as follows: using the terminal, the cashier activates the buyer's card, and information about it is transmitted to the processing center. After checking the balance on the account, a slip is printed in two copies. The buyer and seller must sign it. One copy of the slip (signed by the seller) is issued to the buyer. The second copy (signed by the buyer) remains with the seller. In this case, the seller must verify the signature sample presented on the card with the signature on the slip.

In order to carry out acquiring operations, an organization must conclude a service agreement with a bank (acquiring agreement). This agreement will specify all the conditions and percentage of commission to the bank.

The bank transfers funds to the settlement account of the organization minus its remuneration.

For example:

The buyer paid for the goods using a bank card in the amount of 60,000 rubles. The funds will be credited to the current account in the amount of 582,000 rubles, because remuneration under the acquiring agreement is 3%.

Despite the fact that the seller receives money by bank transfer, this does not relieve him of the obligation to use cash registers in such transactions and issue a cash receipt to the buyer (paragraph 4 of article 5 federal law dated 22.05.2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards")

Amounts paid by payment cards should be entered into a separate section of cash register and the Z-report will show the amount of non-cash proceeds separately.

In the journal of the cashier-operator, the form in column 12 reflects the number of plastic cards for which settlements were made, and in column 13 indicate the amount received when paying with these cards. An incoming cash order for the amount of non-cash proceeds is not issued. Then the information from the cashier's journal on the amount of revenue received both in cash and using plastic cards is transferred to the certificate-report of the cashier-operator in form N KM-6 and information on the readings of counters of cash registers and the organization's revenue according to the form N KM-7.

At the end of the working day, it is necessary to report to the bank for all operations carried out on plastic cards. To do this, an electronic journal generated by the POS terminal is sent to the bank. The Bank checks the submitted documents and, no later than the next working day, transfers the funds paid by payment cards to the trading organization. If the calculations are made through electronic terminal associated with the processing center, then the electronic journal is received by the acquirer at the time of the transaction.

Accounting for operations with plastic cards

The acquiring bank usually transfers funds already minus its commission.

However, the entity is the seller and must report full revenue, including fees to the bank. The bank commission is accounted for as other expenses both in accounting (clause 11 of PBU 10/99) and in tax accounting (clause 25 of clause 1 of article 264 of the Tax Code). Organizations using the simplified taxation system of 15% can also take into account the bank's services in the costs (subclause 9, clause 1, article 346.16 of the Tax Code).

Bank services under an acquiring agreement are not subject to VAT.

accounting entries

If the transfer of funds is carried out by the bank on the day of payment by cards, then accounting entries will be as follows:

1. D 62 K 90.1 - proceeds from non-cash sales
2. D90.3 K 68.2 - VAT has been charged on sales (for legal entities under OSNO)
3. D 51 K 62 - funds paid by payment cards are credited to the current account.
4. D 91.2 K 51 - the commission to the bank under the acquiring agreement was withheld and accepted for expenses.

If the transfer of funds by the bank does not occur on the day of payment by cards, then account 57 “Transfers on the way” must be used

1. D57 K 62 - documents on payment by cards were transferred to the bank
2. D51 K 57 - funds for goods paid for by payment cards are credited to the current account.

If a retail organization, then you can not use account 62, but accrue revenue using accounts 57 and 90.1.

1. D57 K 90.1 - sales revenue
2. D 90.3 K 68.2 - VAT charged on sales
3. D51 K 57 - money for the goods paid by payment cards was credited to the current account.
4. D 91.2 K 57 - the bank commission under the acquiring agreement is accepted for expenses.

For many accountants, it is important to maintain acquiring in the 1C: Accounting 8.2 program

Stages of work and accounting entries in the program:

1. Acquiring proceeds received (for simplicity, we will not use cash proceeds)

To reflect this operation, a document is used - Report on retail sales, while filling in the tabs "Goods" and the tab "Payment cards and bank cards":

D62.R K 90.01.1 - 100,000 rubles

D57.03 K 62.R - 100,000 rubles

2. Receipt to the current account

Statement - receipt by payment cards:

D 51 K 57.03 - 98,000 rubles

D 91.2 K 57.03 - 2,000 rubles - commission under the acquiring agreement.