Learning to work with corporate cards (1C: Accounting 8.3, edition 3.0)

2018-02-06T11:33:48+00:00

In this lesson we will look at the reflection in 1C: Accounting 8.3 (edition 3.0) of transactions with corporate cards.

Corporate is a bank card linked to an organization's card account.

Usually the organization starts special card account in the bank and links the required number of bank cards, which are called corporate cards, to this account.

The organization transfers funds from its main current account to this card account, and employees organizations that have been issued corporate cards, they withdraw money from these cards to their own account.

Then the employees report on spending funds withdrawn from corporate cards using advance reports.

The advantages of corporate cards are obvious:

• costs and time for issuing funds for reporting are reduced
• the risk of losing cash is reduced
• it becomes possible to withdraw funds from the card in the desired currency (an irreplaceable thing when traveling abroad)
• control over the spending of funds appears online (for example, using a mobile application)
• it becomes possible to set limits both for the card account in general and for corporate cards in particular
• there is an opportunity to make purchases on the Internet

Requirements when working with corporate cards:

• funds withdrawn from the cards cannot be used for settlements with employees for wages and in general for any social payments
• An agreement is concluded with the bank on the issuance and servicing of corporate cards, to which is attached a list of employees who will use these cards

At the same time, as one of the readers corrected me, it is possible to withdraw cash using a corporate card and deposit it into the cash register for payment of wages.

Let me remind you that this is a lesson and you can safely repeat my steps in your database (preferably a copy or a training one), the main thing is that the version of the database is 1C: Accounting 8.3, edition 3.0.

To work with a card account in accounting, account 55 “Special accounts in banks” is used.

Let's now look at these same operations in Troika (1C: Accounting 8.3, edition 3.0).

The organization replenishes the card account to which the employees’ corporate cards are linked

The transfer of funds from the main current account of the organization to the card account is formalized by a regular debit from the current account.

We go to the “Bank and cash desk” section, “Bank statements” item:

We create the document “Write-off from the current account”:

We indicate the type of operation “Transfer to another account of the organization”, our card account and accounting account 55.04.

We carry out the document:

Employees withdraw money from corporate cards linked to the organization’s card account

Withdrawals of money by an employee through a corporate card are reflected in the same debit document from the current account.

We indicate the type of operation “Transfer to an accountable person”; as the account we indicate 55.04 and our card account; The card holder acts as the recipient (accountable person):

We carry out the document:

The bank charges a fee for withdrawing cash using a corporate card

When an employee withdraws cash using a corporate card, the bank will withhold a commission. This commission is also documented as a debit document from the current account:

We carry out the document:

The employee reports for the money spent, withdrawn using a corporate card

And, finally, the employee who withdrew the money for reporting is obliged to report on it - attach supporting documents.

In accounting, this operation is reflected in the document “Advance report”.

We go to the “Bank and cash desk” section, “Advance reports” item:

Create a new document:

Let's carry it out:

This is how you can easily and simply work with corporate cards in 1C: Accounting 8.3, edition 3.0.

We're great, that's all

By the way, for new lessons...

Additions from readers

Accountant Olga Klimova shared valuable additions to the article - I am pleased to publish them for all readers.

In very small organizations, a corporate name card can be opened directly to the main current account. Sberbank, for example, actively practices this for microenterprises. And then accounting is kept without using account 55 and “Write-offs from the current account.” The employee simply cashes out money through an ATM or pays with a card: Dt 71 Kt 51.

Quote from the article: "... The organization replenishes the card account to which the corporate cards of employees are linked... We create the document "Write-off from the current account" ...".

Legal entity linked to the account. Designed to pay expenses related to the business or core activities of the company, including overhead, entertainment, transportation and travel expenses, as well as receiving cash. The card cannot be used for payment of wages and social payments. At its core, a corporate card is an analogue of funds issued on account. Can be either debit or credit.

To issue a card, a legal entity must enter into an agreement with the bank on the issue and maintenance of corporate cards, which displays information about the employees who will use these cards. The agreement should be accompanied by employee applications for the issuance of cards and powers of attorney for them from the company. To open a card account, you must provide the relevant documents. Within seven working days from the date of opening or closing a bank account for servicing corporate cards, it is necessary to notify the tax office about this (Article 23, 6.1 of the Tax Code of the Russian Federation). For violation of this deadline, a fine of 5 thousand rubles is provided under Art. 118 Tax Code of the Russian Federation.

The possible number of cards to be opened per account is determined by each bank at its own discretion. For example, at Bank24.ru you can link an unlimited number of corporate cards to one account.

Advantages of using corporate cards for organizations:

Reducing operating costs and time associated with issuing accountable amounts. The company does not need to receive cash from the bank for business expenses, as well as deliver and store it;

There is no need to buy foreign currency for foreign business trips or open a foreign currency account, and there is no need to fill out declarations when crossing borders. Funds will be debited from the company's card account with automatic conversion into the currency of the country in which the cardholder is located;

Management and control of company expenses. The ability to set limits on cards and connect SMS information allows you to control the spending of funds by an authorized employee in real time. For example, an organization can top up a card at any time or increase the limit on transactions of a posted employee. The bank also provides the company with a detailed statement of transactions using cards. Due to this, the company’s accounting department can control the targeted spending of funds by employees;

Possibility to make payments in amounts over 100 thousand rubles. In accordance with the instructions of the Central Bank of the Russian Federation dated July 20, 2007 No. 1843-U, cash payments in the Russian Federation between organizations, including individual entrepreneurs, related to their business activities, within the framework of one agreement can be made in an amount not exceeding 100 thousand . rubles. Payments using a corporate card refer to non-cash payments - thus, this restriction does not apply to transactions with corporate cards;

Using the card you can make purchases on the Internet;

24/7 access to funds in the organization’s account. Possibility to receive cash from ATMs at any time;

The ability to attach all corporate cards to one card account with a single spending limit for all employees of the organization or divide all corporate cards into groups with their own spending limit;

Reduce the risk of cash loss or theft. If the card is lost, the client can block it, saving the funds;

A good alternative to a checkbook.

Also, depending on the type of card and bank program, corporate cards have certain types of discounts and benefits.

Annual servicing of one corporate card in Russian banks costs on average from 1 thousand rubles. For example, at Avangard Bank, annual servicing of a MasterCard Business card costs 900 rubles, and MasterCard Gold – 2 thousand. At St. Petersburg Industrial Joint Stock Bank (SIAB), annual servicing of a card will cost 1 thousand rubles.

Banks can set a minimum account balance on a card. So, in Avangard Bank it is 10 thousand rubles, in Promsvyazbank - 3 thousand.

See what a “Corporate Card” is in other dictionaries:

CORPORATE CARD- (eng. corporate card) – a payment card that allows its holder to carry out transactions on the account of a legal entity. The bank issues C.K. in favor of legal employees. persons who use them to pay for travel and entertainment expenses... ...

CORPORATE CARD- a bank card that allows its holder to carry out transactions on the account of a legal entity... Dictionary of concepts and terms formulated in regulatory documents of Russian legislation

Universal electronic card- (UEC) a plastic card that combines an identity document, a compulsory health insurance policy, an insurance certificate of compulsory pension insurance, and a payment bank card. Information... ...Wikipedia

CREDIT CARD- (English credit card) a personalized payment and settlement document in the form of a personalized plastic plate, issued by the issuing bank to its depositors for non-cash payment, their purchase of goods and services on credit in a retail trading network,... ... Economic dictionary

PAYMENT CARDS- a non-cash payment tool used to identify cardholders at the time of transaction and to issue payment documents determined by law and the rules of operation of card payment systems. PC. - one of… … Financial and credit encyclopedic dictionary

- – corporate card of the Visa payment system. Not produced in Russia, most often used in the USA. Offered by banks since 1994. The card is designed to reduce costs and paperwork in organizations, namely for small purchases... ... Banking Encyclopedia

1. List of expenses and transactions that can be made by an employee of an organization using a corporate card owned by the organization

The use of corporate cards in the business activities of any organization is very convenient and every year the number of organizations using them in their activities increases.

In order to use a corporate bank card in an organization, it is advisable to issue a regulation on the use of such a banking product, which will establish a list of positions of employees who have the right to use this card, payment limits on this card, as well as a list of expenses that each employee can make using this cards, liability for its loss and other operations necessary for control.

To eliminate possible disputes with employees, it is necessary in accordance with Part 2 of Art. 22 of the Labor Code of the Russian Federation, familiarize all employees who have the right to use this card with signature.

To record the movement of corporate cards, it is necessary to develop and approve forms of primary documents on the basis of which the acceptance and issuance of corporate bank cards will be recorded (Article 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, hereinafter referred to as Law N 402 -FZ).

In the accounting policy, it is advisable to prescribe the method of accounting for accountable amounts in a special account (clause 7 of PBU 1/2008), as well as the accounting methodology, which will be discussed in this article

The list of expenses that can be included in expenses that reduce the tax base is determined according to general rules in accordance with the provisions of Art. 252 of the Tax Code of the Russian Federation (TC RF).

For accounting of transactions with corporate bank cards, accounts 51 “Current account” or 55 “Other bank accounts” are used. The write-off of funds from a bank card is reflected by a posting to the credit of account 51 “Current account” or 55 “Other bank accounts” in correspondence with the debit of the accounts for accounting for settlements or expenses, depending on the economic event reflected in the accounting records.

The list of transactions that can be performed by an individual using a bank card is established in the Regulations on the issuance of payment cards and on transactions performed with their use (approved by the Bank of Russia on December 24, 2004 N 266-P) (as amended on August 10, 2012) (Registered in the Ministry of Justice of Russia 03/25/2005 N 6431) (hereinafter referred to as Regulation N 266-P).

According to clause 2.3 of the said Regulations, an individual client carries out the following operations using a bank card:

• receiving cash in the currency of the Russian Federation or foreign currency on the territory of the Russian Federation;
• receiving cash in foreign currency outside the territory of the Russian Federation;
• payment for goods (work, services, results of intellectual activity) in the currency of the Russian Federation on the territory of the Russian Federation, as well as in foreign currency outside the territory of the Russian Federation;
• other transactions in the currency of the Russian Federation, in respect of which the legislation of the Russian Federation does not establish a prohibition (restriction) on their execution;
• other transactions in foreign currency in compliance with the requirements of the currency legislation of the Russian Federation.

A client - an individual can carry out, using payment (debit) cards, credit cards, the operations specified in this paragraph on bank accounts opened in the currency of the Russian Federation and (or) on bank accounts opened in foreign currency.

The client, an individual who is a resident, can carry out the operations specified in this paragraph using credit cards at the expense of the provided loan in the currency of the Russian Federation without using a bank account.

The use of a prepaid card by an individual client is carried out in accordance with the requirements of Federal Law of the Russian Federation N 161-FZ of June 27, 2011 N 161-FZ “On the National Payment System” (hereinafter referred to as Federal Law of the Russian Federation N 161-FZ) at the expense of the balance of electronic funds in the currency of the Russian Federation and (or) in foreign currency.

A client - an individual who is a non-resident, can carry out the operations specified in this paragraph using credit cards at the expense of the provided loan in the currency of the Russian Federation, foreign currency without using a bank account.

According to clause 2.4 of the said Regulation N 266-P, clients - individuals using payment (debit) cards, credit cards can carry out transactions in a currency other than the account currency, the currency of the loan provided, in the manner and on the terms established in the bank account agreement , loan agreement. Clients - individuals using prepaid cards can make electronic money transfers in a currency different from the currency of the electronic money balance. When performing the operations specified in this paragraph, the currency received by the issuing credit institution as a result of a conversion operation is transferred for its intended purpose without being credited to the account of the client - an individual.

According to clause 2.5 of Regulation N 266-P, the client - a legal entity, an individual entrepreneur, carries out the following operations using payment (debit) cards, credit cards:

• receiving cash in the currency of the Russian Federation for making payments on the territory of the Russian Federation, in accordance with the procedure established by the Bank of Russia, related to the activities of a legal entity or individual entrepreneur, including payment of travel and entertainment expenses;
• payment of expenses in the currency of the Russian Federation related to the activities of a legal entity, individual entrepreneur, including payment of travel and entertainment expenses, on the territory of the Russian Federation;
• other transactions in the currency of the Russian Federation on the territory of the Russian Federation, in respect of which the legislation of the Russian Federation, including regulations of the Bank of Russia, does not establish a ban (restriction) on their execution;
• receiving cash in foreign currency outside the territory of the Russian Federation to pay for travel and entertainment expenses;
• payment of travel and hospitality expenses in foreign currency outside the territory of the Russian Federation;
• other transactions in foreign currency in compliance with the requirements of the currency legislation of the Russian Federation.

A client - a legal entity, an individual entrepreneur can carry out, using payment (debit) cards, credit cards, the operations specified in this paragraph on bank accounts opened in the currency of the Russian Federation, and (or) on bank accounts opened in foreign currency.

The issuing credit organization is obliged to determine the maximum amount of cash in the currency of the Russian Federation that can be issued to a client - a legal entity or individual entrepreneur during one business day for the purposes specified in this paragraph. The issuing credit organization is recommended to establish for a client - legal entity, individual entrepreneur - the possibility of receiving cash in the currency of the Russian Federation for the purposes specified in this paragraph in an amount not exceeding 100,000 rubles during one business day.

The client is a legal entity, individual entrepreneur, using prepaid cards, transfers electronic funds, returns the balance of electronic funds in accordance with the requirements of Federal Law N 161-FZ.

According to clause 2.6 of the said Regulations, clients - legal entities, individual entrepreneurs using payment (debit) cards, credit cards can carry out transactions in a currency other than the currency of the account of a legal entity, individual entrepreneur, in the manner and on the terms established in the bank account agreement . When performing the operations specified in this paragraph, the currency received by the issuing credit institution as a result of a conversion operation is transferred for its intended purpose without being credited to the account of the client - a legal entity, an individual entrepreneur. Clients - legal entities and individual entrepreneurs using prepaid cards can make electronic money transfers in a currency different from the currency of the electronic money balance.

According to clause 2.7 of Regulation N 266-P, in the event of absence or insufficiency of funds in the bank account when the client performs transactions using a settlement (debit) card, the client, within the limit provided for in the bank account agreement, may be provided with an overdraft to carry out this settlement transaction if there is a corresponding condition in the bank account agreement.

According to clause 2.8 of Regulation N 266-P, credit institutions, when issuing payment (debit) cards and credit cards, may provide in a bank account agreement or loan agreement a condition for the client to carry out transactions using card data, the amount of which exceeds:

• the balance of funds in the client’s bank account if the conditions for providing an overdraft are not included in the bank account agreement;
• overdraft limit;
• the limit of the loan provided, defined in the loan agreement.

Settlements for these operations can be carried out by providing the client with a loan in the manner and on the terms provided for by the bank account agreement or loan agreement, taking into account the norms of these Regulations.

If there is no bank account in the agreement, and in the loan agreement there are no conditions for granting a loan to the client for these operations, the client’s repayment of the debt incurred is carried out in accordance with the legislation of the Russian Federation.

In accordance with paragraphs. b clause 1 part 1 art. 9 of the Law of the Russian Federation dated December 10, 2003 N 173-FZ) currency of the Russian Federation - funds in bank accounts. Foreign currency - banknotes in the form of banknotes, treasury notes, coins that are in circulation and are legal means of cash payment on the territory of the corresponding foreign state (group of foreign states) - paragraphs. and clause 2, part 1, art. 9 of the Law of the Russian Federation dated December 10, 2003 N 173-FZ.

Foreign currency is a type of currency value (clause 5) of Part 1 of Art. 9 of the Law of the Russian Federation dated December 10, 2003 N 173-FZ).

Alienation by a resident in favor of a non-resident of currency valuables, the currency of the Russian Federation on legal grounds, as well as the use of currency valuables, the currency of the Russian Federation as a means of payment is a currency transaction (subclause b, clause 9, part 1, article 9 of the Law of the Russian Federation dated December 10, 2003 N 173- Federal Law).

Based on this, payment with a corporate card in foreign currency is a foreign currency transaction; therefore, to reflect this operation in accounting, it is necessary to apply PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (hereinafter referred to as PBU 3/2006 ).

PBU 3/2006 establishes the specifics of the formation in accounting and financial statements of information on assets and liabilities, the value of which is expressed in foreign currency, including those payable in rubles, by organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations and state ( municipal institutions) - clause 1 of PBU 3/2006.

We offer a list of possible card transactions in Table No. 1.

Table No. 1. List of possible operations on the card.

2. Payment of travel expenses by employees of the organization in foreign currency on the territory of Russia and abroad using ruble corporate cards. Accounting Features

As mentioned above, it is allowed to pay travel and entertainment expenses in foreign currency outside the Russian Federation using a corporate card issued both in the currency of the Russian Federation and in foreign currency (clause 2.5 of Regulation No. 266-P).

Based on the norms of clause 5.2 of the Instruction of the Central Bank of the Russian Federation dated 04.06.2012 N 138-I “On the procedure for the submission by residents and non-residents to authorized banks of documents and information related to foreign exchange transactions, the procedure for issuing passports of transactions, as well as the procedure for accounting by authorized banks of foreign exchange transactions and control over their implementation" (hereinafter referred to as Instruction No. 138-I), when a resident carries out a foreign exchange transaction under a transaction (contract, loan agreement), the amount of obligations under which does not exceed the equivalent of 50 thousand US dollars, associated with the write-off of Russian currency from the current account resident in the currency of the Russian Federation, a transaction passport is not prepared.

Clause 3.1 of Instruction N 138-I establishes that a resident, when carrying out a currency transaction related to the debiting of Russian currency from his current account in Russian currency opened with an authorized bank, submits to the authorized bank at the same time the following documents: an order for the transfer of funds provided for by the regulatory an act of the Bank of Russia regulating the rules for transferring funds (hereinafter referred to as the settlement document for a currency transaction); documents related to the currency transaction specified in the settlement document for the currency transaction.

At the same time, clause 3.3 of Instruction No. 138-I, a settlement document for a currency transaction is not drawn up and is not submitted by the resident to the authorized bank when the resident carries out currency transactions using bank cards.

Based on the above, a resident, when carrying out foreign exchange transactions in the currency of the Russian Federation using bank cards, submits to the authorized bank documents related to the currency transaction without drawing up and submitting a settlement document for the currency transaction. At the same time, the deadline for submitting to the bank documents related to conducting currency transactions using bank cards is not directly provided for by Instruction No. 138-I. In our opinion, such a period should be agreed upon with the authorized bank before the commencement of foreign exchange transactions. We also recommend agreeing on the list of documents submitted to the bank (for example, invoices, acts confirming expenses made by employees).

If payment from a ruble corporate card occurs on the territory of the Russian Federation, there are no special features of accounting and tax accounting.

To correctly reflect in tax and accounting transactions for payment from a ruble corporate card outside the territory of the Russian Federation of any expenses, it is necessary to answer several questions.

1. Is it necessary to record the conversion of rubles into other currencies in accounting?
2. When does ownership of currency values ​​pass to the organization: at the moment an employee receives currency from an ATM or at the time he makes a currency payment from a card?
3. Do exchange rate differences arise in accounting for settlements with an accountable person?

In our opinion, ownership of currency values ​​passes to the organization at the moment its employee receives currency from an ATM from a ruble corporate card (or at the time he makes a foreign currency payment from a ruble corporate card).

First, ownership of the currency passes to the organization, and then the organization issues the currency to its employee.

This conclusion is justified as follows.

According to Art. 30 of the Federal Law of December 2, 1990 N 395-1 “On Banks and Banking Activities”, relations between credit institutions and their clients are carried out on the basis of contracts.

According to paragraph 1 of Art. 845 of the Civil Code of the Russian Federation, under a bank account agreement, the bank undertakes to accept and credit funds received to the account opened for the client (account owner), carry out the client’s orders to transfer and withdraw the corresponding amounts from the account and carry out other operations on the account.

The agreement on the use of a bank account was concluded with a legal entity, therefore all relations regarding the agreement (withdrawal of money from the account, conversion of funds, etc.) take place between the bank and the legal entity. The corporate card is linked to the account and is actually only a means of payment.

According to the provisions of Art. 140 of the Civil Code of the Russian Federation, the ruble is legal tender, obligatory for acceptance at face value throughout the Russian Federation.

At the same time, currency values ​​- foreign currency and external securities have a different legal regime (in particular, they are not a means of payment on the territory of Russia with some exceptions) in accordance with the provisions of the articles of the Federal Law of December 10, 2003 N 173-FZ “On Currency Regulation and Currency Control” "

Thus, rubles and currency are different objects of civil rights, including having different valuations in different periods of time. In this case, this difference must also be reflected in accounting and tax accounting.

In clause 2.6 of the Regulations on the issuance of payment cards and on transactions performed with their use, approved. The Bank of Russia on December 24, 2004 N 266-P (Registered with the Ministry of Justice of Russia on March 25, 2005 N 6431) established that clients - legal entities using payment (debit) cards, credit cards can carry out transactions in a currency different from the currency of the legal entity’s account in in the manner and on the terms established in the bank account agreement. When carrying out these operations, the currency received by the issuing credit institution as a result of a conversion operation is transferred for its intended purpose without being credited to the account of the client - a legal entity.

However, this does not mean that a business transaction involving currency conversion was not carried out. According to the provisions of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, each fact of economic life is subject to registration as a primary accounting document. And it must be reflected in accounting.

It should be noted that when using ruble corporate cards of an organization, it is necessary to take into account that the commercial rate of the servicing bank used when converting currency, as a rule, differs significantly from the official rate of the Central Bank of the Russian Federation, which will be an additional expense for the organization. An organization has the right to take into account such costs as non-operating expenses when calculating income tax on the basis of paragraphs. 6 clause 1 art. 265 of the Tax Code of the Russian Federation.

Also, for carrying out conversion operations on behalf of the client, the bank may withhold a fee if such a condition is stipulated in the bank account agreement, which provides for settlements using a debit (payment) card. This point is also important when determining whether the conversion is to be made into the account of an organization or a third party (employee).

Accounting. Basic principles and features

Accounting for transactions with corporate bank cards depends on the account to which such a card is “linked”. If the card is “linked” to one of the company’s current accounts, then payments made using it are reflected in account 51 “Current Account”. If a separate account is opened for settlements, then such an account in accounting is account 55 “Other bank accounts”.

All write-offs of funds from a corporate bank card made by authorized persons of the company (receipt of cash and non-cash payments) are reflected by a posting to the debit of account 71 “Settlements with accountable persons” and the credit of account 51 “Current account” (55 “Other bank accounts”) , in case rubles are written off.

If an employee received foreign currency from a card, then, taking into account the above regarding the one-time transfer of ownership of foreign currency assets first to the organization, and then from the organization to the accountable person, this fact of economic life must be reflected in accounting. Due to the lack of a methodology for accounting for this operation in Russian accounting standards (RAS), the method used must be fixed in the accounting policy. In our opinion, to reflect the purchase of currency, you can use a transit account, for example, account 57 with a certain identification (D57 K55) and reflection of the amount in the currency of the accountable person at the rate of the Central Bank of the Russian Federation and reflection in expenses of the difference in purchase and conversion rates (D71, 91.2 K57). The basis for this operation must be a document from the bank confirming this operation.

Next, from account 71 “Settlements with accountable persons”, funds are written off to settlement accounts (60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”), or expense accounts (20 “Main production”, 23 “ Auxiliary production and facilities”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sale expenses”), depending on the essence of the economic event and primary documents.

Considering that primary documents can be drawn up in a foreign language, it is necessary to make a line-by-line translation into Russian (clause 9 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation", Article 68 of the Constitution of the Russian Federation), which can be carried out either by a professional translator or by an employee of the organization who speaks a foreign language (letter of the Ministry of Finance of the Russian Federation dated April 20, 2012 N 03-03-06/ 1/202)

Please note the following features. As mentioned above, this operation relates to a foreign exchange operation; accordingly, the organization must apply PBU 3/2006.

In accordance with clauses 4, 5 and 6 of PBU 3/2006, in accounting, an advance issued in a currency other than the currency of the Russian Federation is accounted for in rubles at the official exchange rate of the Central Bank of the Russian Federation established on the date of issue of money from the cash register. Based on clauses 7, 9 and 10 of PBU 3/2006, the recalculation of foreign currency debt into rubles at the end of the reporting period or at the date of approval of the advance report is not carried out. That is, the expenses of the accountable person are reflected in accounting at the exchange rate of the Central Bank of the Russian Federation on the date of issue.

However, there are exceptions. If an overspending of the advance payment is identified or the advance payment has not been fully spent, then the rate of the Central Bank of the Russian Federation as of the date of approval of the advance report will be applied to these amounts.

The employee must hand over the balance of accountable amounts to the organization's cash desk within three working days after returning from abroad (clause 26 of Resolution No. 749 of October 13, 2008 “On the specifics of sending employees on business trips”). Unspent currency should be credited to the cash desk with conversion into rubles at the exchange rate on the day the employee returned the money (clause 20 of PBU 3/2006 and clause 24 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n ).

Tax accounting. Basic principles and features

A positive exchange rate difference for the purposes of tax accounting for income tax is an exchange rate difference that arises when revaluing property in the form of currency values ​​and claims, the value of which is expressed in foreign currency, or when depreciating liabilities, the value of which is expressed in foreign currency (clause 11 of Art. 250 of the Tax Code of the Russian Federation).

A negative exchange rate difference for the purposes of tax accounting for income tax is an exchange rate difference that arises when depreciating property in the form of foreign currency assets and claims, the value of which is expressed in foreign currency, or when revaluing liabilities, the value of which is expressed in foreign currency (clause 5 p. 1 Article 265 of the Tax Code of the Russian Federation).

At the same time, the specified norms of the Tax Code of the Russian Federation exclude exchange differences arising from the revaluation of advances issued from non-operating income and expenses.

The date of travel expenses in accordance with paragraphs. 5 paragraph 7 art. 272 of the Tax Code of the Russian Federation recognizes the date of approval of the advance report.

Until the moment specified in paragraphs. 5 paragraph 7 art. 272 of the Tax Code of the Russian Federation, an enterprise must have an extract from a ruble account and bank data on currency conversion. Based on documents from the bank confirming the conversion, the difference between the Central Bank rate and the currency conversion rate in accordance with paragraphs. 6 clause 1 art. 265 of the Tax Code of the Russian Federation and clause 2 of Art. 250 of the Tax Code of the Russian Federation is reflected in expenses in NU.

1. In accordance with paragraph 10 of Art. 272 of the Tax Code of the Russian Federation, in the case of an advance transfer, expenses (approved advance report) expressed in foreign currency are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of the advance (the date of debiting funds from the corporate card (in the part attributable to the advance). That is, within the limits of funds debited from the card, the rate will be equal to the rate of the Central Bank of the Russian Federation on the dates of debiting funds from the card.
2. If there is an overexpenditure (economically justified) of the accountable amounts, the amount of the overexpenditure in expenses will be reflected at the exchange rate of the Central Bank of the Russian Federation on the date of approval of the advance report (clause 10 of Article 272 of the Tax Code of the Russian Federation).

For an example of accounting and tax accounting for a corporate card, we provide a table with catchy figures.

Table No. 2. Accounting and tax accounting using conventional figures and conventional examples

Companies, like ordinary citizens, can pay their expenses using bank cards. However, despite all the convenience of such a scheme, there are some difficulties in processing and accounting for these expenses. Let's try to consider them.

Stas Bely, Clerk.Ru

In order to issue a payment card for a company, you need to enter into an agreement with the bank. Most credit institutions provide such services. However, if an organization (client) enters into an agreement with a bank, then the holder of the bank card is an individual acting as an authorized representative of the company. This can be either the director of the company or any other person. It is his name, and not the name of the company, that will be indicated on the card.

Legal entities can open two main types of cards for their employees. The first is a payment card, it is intended for its holder to carry out transactions within the limits of the amount of funds established by the bank, settlements for which are carried out at the expense of the company’s money in its bank account. The second card is a credit card. Settlements on such cards are carried out using funds provided by the bank up to the established limit in accordance with the terms of the loan agreement.

Thus, these two types of bank cards differ from each other in that in the first case, in order to receive a payment bank card, an organization must transfer funds in advance to an already opened bank account or open a special card account in a bank. In the second case, the bank actually provides a loan to the organization.

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

A cardholder authorized by the company can make transactions using several payment and credit cards issued by one bank. Transactions can be made on several client accounts using one payment card or credit card issued by the issuing credit institution to a person authorized by the client. All this must be provided for in the service agreement with the bank.

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

Receiving cash;

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

Receiving cash in foreign currency outside the territory of Russia;

Payment of travel and hospitality expenses in foreign currency outside the territory of the Russian Federation.

By the way, most often companies use bank cards to pay for hospitality and travel expenses.

The big advantage of such operations is that the cash payment limit of 60 thousand rubles does not apply to payments for goods, works, and services between organizations. After all, this limit only applies to cash payments. And payment for goods, work or services using a bank card “is a tool for non-cash payments.”

In accounting

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

Debiting or crediting funds for card transactions is usually carried out no later than the business day following the day the bank receives the payment register or electronic journal from a single settlement center. Subsequently, these documents can be obtained by the company.

It is important!
The company must inform the tax office about the registration of the card. Just like opening any other account, the company must notify the tax authorities within ten days. Violation of this deadline entails a fine of five thousand rubles (clause 1 of Article 118 of the Tax Code of the Russian Federation).

Transfers of funds to card accounts must be reflected in accounting as follows:

D 55 sub-account “Special card account” K 51 “Current account”
Funds were transferred to a bank card account from a current account

D 55 sub-account “Special card account” K 52 “Currency account”
Funds were transferred to a bank card account from a foreign currency account

The amount of remuneration that the bank charges for servicing a special card account is operating expenses in accounting and is accounted for in the debit of account 91 “Other income and expenses”, subaccount “Other expenses”.

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

Paid for bank services

However, the most difficult thing is to organize analytical accounting for the “Special Card Account” subaccount. After all, accounting for this sub-account must be organized in the context of specific card accounts opened in a particular bank. In addition, analytical accounting is significantly influenced by the conditions for the issuance and use of bank cards offered by the bank.

So, for example, when concluding an agreement, the bank may impose a condition on the presence of a minimum balance on the organization’s account (a security deposit that can be used for settlements in exceptional cases to cover exceeding the payment limit). In this case, it is advisable to use second-order subaccounts “Special card account - minimum balance” and “Special card account - payment limit”.

If several cards are opened for a special card account, then any holder can carry out transactions using them within the total payment limit. In this case, analytical accounting of cardholders is not required until the funds are issued to the accountable person.

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

When opening a bank card in foreign currency, you must keep in mind that in accordance with the Accounting Regulations “Accounting for Assets and Liabilities, the Value of which is Expressed in Foreign Currency” PBU 3/2000, approved by Order of the Ministry of Finance of the Russian Federation dated January 10, 2000 No. 2n “ On approval of the accounting regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2000” (hereinafter referred to as PBU 3/2000), foreign currency held on a special card account must be revalued on the date of the transaction and on the date preparation of financial statements.

Emerging exchange differences are taken into account for accounting and tax purposes; Moreover, in both types of accounting, the amounts of exchange rate differences are considered non-operating income (expenses). In accounting, exchange rate differences are included in financial results and are reflected in account 91 “Other income and expenses”:

D 55 subaccount “Special card account” K 91 subaccount “Other income”
The amount of positive exchange rate difference is reflected

D 91 subaccount “Other expenses” K 55 subaccount “Special card account”
The amount of negative exchange rate difference is reflected

For report

Money debited from the account of a legal entity is considered issued on account to the bank card holder. In addition, the cardholder can use the payment card directly to withdraw cash. In this case, the employee must provide advance reports and documents confirming expenses. If he did not do this, and the bank statement indicates that cash was withdrawn from the card account, the organization’s accountant reflects the debt of the organization’s employee as follows:

D 73 “Settlements with personnel” K 55 sub-account “Special card account”
The write-off of cash from a special card account not confirmed by primary documents is reflected

Upon receipt of the advance report, expenses incurred (related to the production activities of the organization) are reflected in the general manner. If the expenses incurred by an employee of the organization are not related to the production activities of the organization, then the latter is obliged to reimburse them. Reimbursement by the employee of these amounts can be made in two ways: either the employee of the organization deposits cash into the organization's cash desk, or the organization deducts the amount of damage from the employee's salary.