Trade acquiring wiring. Acquiring: regulatory framework, accounting and registration of operations

Acquiring is the acceptance of payments for goods, services or work performed using a plastic card. A bank that acts as an intermediary between the holders plastic cards and the organization that accepts card payments is called the acquiring bank. The acquirer charges a certain percentage of commission for its services. To make a payment, POS-terminals or imprinters are used. In the article we will talk about accounting for acquiring, we will give its main characteristics.

Acquiring types:

Trade - the most common type, carried out in stores, shopping centers, in catering organizations and providing services. Payment is made through POS-terminal.
ATM-acquiring is an ATM with which you can pay for services and withdraw cash.
Mobile - payments are made through a mobile terminal that is not tied to a specific place, the seller can take it with him.
Internet acquiring - used for sales via the Internet.

Description of acquiring, advantages and disadvantages

How does acquiring work:

During the transaction, the cashier activates the client's card through the payment machine;
Data on the state of the account is sent to the information center;
The remaining funds are checked, the cashier enters the payment amount, and the buyer enters a pin code, the terminal issues a slip (check) in 2 copies.
The cashier signs in one copy and gives it to the buyer, and the buyer signs in the second copy and gives it to the seller. The signatures on the card and on the slip must be the same, this must be checked.
The cashier punches the check through the cash register and gives it to the client.
Non-cash transactions are recorded on a separate section of the cash register and are included in the Z-report as non-cash revenue.
Non-cash payments are entered in the cash journal: in column 12 - how many transactions, 13 - the amount of settlements.
The proceeds from cash and non-cash payments are recorded in the cashier's certificate-report.
At the end of the day, the organization sends an electronic journal printed from the terminal to the servicing bank.
The bank checks the transactions, during the day (or the next day) transfers to the personal account of the organization its revenue minus the commission (its remuneration).

Advantages and disadvantages of cashless payments:

Advantages	Flaws
Protection against counterfeit banknotes and theft	Possible server failure
Customer convenience	The danger of being hacked
Turnover increases by an average of 30%	The organization shares with the bank part of the proceeds
Saving the organization's funds on collection	The need to purchase a terminal and whether to rent

Reflection in the accounting of the organization

The proceeds from non-cash payments are taken into account in full without deducting the remuneration to the bank, which is reflected on account 91 “Other expenses”, and under the simplified tax system - in “Expenses”. Read also the article: → "". Depending on how soon the proceeds go to the current account, acquiring is accounted for in two ways.

Example 1. If the proceeds are received on the personal account of the organization on the day of payment

On January 20, 2016, Selyanka LLC accepted payments from buyers for the provision of services through the acquiring system in the amount of 300,000 rubles, incl. VAT - 45762.71 rubles. According to the agreement concluded with the bank, the commission is 1.5% - 4500 rubles. The money is credited to the organization's account on the day of the card transaction.

The accounting department of the organization will make the following entries:

Revenue reflection:

Dt 62 - Kt 90.1 - 300,000 rubles.

VAT accounting for cashless payments:

Dt 90.3 - Kt 68.2 - 45,762.71 rubles (300,000 * 18/118).

Receipt of money into the account:

Dt 51 - Kt 62 - 300,000 rubles.

Commission withheld by the bank:

Dt 60 - Kt 51 - 4500 rubles.

Commission Acceptance:

Dt 91 - Kt 60 - 4500

Example 2. Proceeds from plastic card transactions received on the next day or later

In this case, account 57 "Transfers on the way" is applied. Read also the article: → "". The proceeds of Triumph LLC for January 25, 2017 amounted to 100,000 rubles, incl. 60000 - non-cash payments. Under an agreement with the acquiring bank, the proceeds are received by the organization on the next day after the bank receives the electronic journal. The commission is 1.8%.

In the accounting of Triumph LLC for 01/25/2017 there will be entries:

Accounting for non-cash proceeds:

Dt 62 - Kt 90.1 - 600,000 rubles.

Accounting for cash receipts:

Dt 50 - Kt 90.1 - 40,000 rubles.

VAT accounting for non-cash payments:

Dt 90.3 - Kt 68 - 9152.54 rubles. (60000*18/118)

VAT accounting for cash settlements:

Dt 90.3 - Kt 68 - 6101.69 rubles. (40000*18/118)

Accounting Money by e-journal:

Dt 57 - Kt 62 - 60,000 rubles.

Accounting for collected cash on account cash warrant:

Dt 57.2 - Kt 62 - 40,000 rubles.

Accounting for funds received on the account minus the commission to the bank:

Dt 51 - Kt 57 - 60000 - (60000 * 1.8%) \u003d 58920 rubles.

Accounting commission to the bank:

Dt 91.2 - Kt 57- 60000 * 1.8% \u003d 1080 rubles.

Accounting of cash funds credited to the account:

Dt 51 - Kt 57.2 - 40,000 rubles.

Example 3 Accounting for acquiring in retail

In this case, you can keep records without 62 accounts. The lines will be as follows:

Dt 57 - Kt 90 - accounting for retail sales
Dt 90.3 - 68 - VAT calculation;
Dt 51 - Kt 57 - crediting the proceeds to the current account minus the commission;
Dt 91 - Kt 57 - attributing the commission to expenses.

Accounting for individual entrepreneurs without a cash register

Individual entrepreneurs who are payers UTII has the right to carry out cash and non-cash payments without the use of cash registers (according to Federal Law No. 290-FZ, article 7). In this case, an entrepreneur accepting non-cash payments must draw up a strict accountability form and issue a cashier's check at the request of the client.

Funds received through payment by plastic cards are accounted for as "Income", and the commission to the bank goes to "Expenses".

Accounting for the USN tax regime

Sales revenue under the simplified tax system is reflected in credit 90 of the Sales account, sub-account 1 “Revenue” in correspondence with account 57 “Transfers on the way”. The cost of goods in correspondence with account 41 "Goods" is debited to the debit of account 90. The funds credited to the account are reflected in the debit 51 of the “Settlement Account” account and the credit 57.

The commission is debited from credit 57 of account to debit 91 “Other expenses”. (Regulation on accounting PBU 10/99). Read also the article: → "". The difference between accounting under the simplified tax system and OSNO is that account 68 "VAT" is not used.

Taxation under OSNO and USN

Expenses related to the payment of a commission to the bank are classified as other expenses or may be included in non-operating expenses. They reduce the taxable base for calculating Income Tax and are not subject to VAT.

With OSNO	VAT	income tax
The tax base	Full revenue, including commission to the bank	Income (revenue net of VAT) minus commission to the bank
Base definition date	Date of transfer of the goods to the client	Date of transfer of the goods to the buyer
With USN	"Income"	"Income - expenses"
The tax base	In the "Income" section, all proceeds are included	The commission for acquiring is included in the "Expenses"
Base definition date		Date of receipt of funds to the account

Return of goods upon acquiring

If the goods were purchased for a non-cash payment, then when it is returned, the funds must be returned to the buyer back to the card. Documents that the buyer must provide to the seller:

Passport;
plastic card;
Statement.

Only the cardholder can apply for a refund. The application shall indicate: full name of the client, circumstances of the return (reason), amount, receipt details, card details. A copy of the passport and the original receipt are attached to it. If the product is returned on the day of purchase and the report has not yet been taken from the terminal, then the payment for it is canceled by the cashier using a special operation on the terminal.

The KKM check is broken through for a return, an act of return f. KM-3, in the journal of the cashier-operator, line 15 reflects the amount of the refund.

If the product is returned the next day or later, then the return is processed as follows:

The seller draws up a return invoice and a receipt for the return;
The seller sends the buyer's application to the servicing bank with the attached documents;
Documents are considered in the bank within 3 working days and submitted for execution;
The next day, the acquiring bank transfers the buyer's money to the general account of the bank servicing his card.
The receipt of funds on the buyer's card depends on the policy of his bank.

Posting when returning goods

Operations cancelled:

Dt62 - Kt90.1 - returned goods;
Dt90 - Kt68 - for the amount of VAT on the returned goods;
Dt90 - Kt41 - the cost of the returned goods;

Accounting for returned goods:

Dt90 - Kt62 - the goods are returned;
Dt62 - Kt57 - the bank received an application for a refund from the buyer;
Dt57 - Kt51 - refund to the buyer minus the commission;
Dt57 - Kt91 - return of the commission amount.

Reporting and documents for acquiring

Acquiring documents:

Documentation	Forms
Source documents	Cash receipt, slip from the terminal
Cash documents	Z report
Accounting documents	Journal of the cashier-operator, electronic journal from the terminal, register for cashless payments

Every day at the end of the working day, reconciliation of the results should be carried out. It is also necessary to check daily whether the amounts of their Z-report are correctly allocated to accounts 50 and 57, not only daily receipts are compared, but also the cumulative total. To determine the correct allocation of the commission to the bank, the turnovers on credit 57 and debit 91 are compared daily.

If card transfers are made on the same day, then account 57 should not have a balance. If the transfer arrives the next day, then the balance should be equal to the debit turnover of the previous day.

Regulations:

Federal Law No. 161-FZ dated June 27, 2011;
Instructions for using the Chart of Accounts;
Tax Code of the Russian Federation

Typical mistakes of an accountant

Reflection of revenue at the time of receipt of funds to the current account, and not at the time of transfer of the goods to the ownership of the buyer. This distorts the reporting, especially when the repayment by card and the transfer of funds fall on different reporting periods.
Reflecting the proceeds minus the commission to the bank is also a mistake. There is an understatement of sales proceeds and expenses, which leads to a distortion of accounting and tax reporting. With the simplified tax system, such an error underestimates the taxable base.
Violations are the sale of goods without the use of cash registers, non-reflection of proceeds from non-cash payments in the journal of the cashier-operator, in the reference report.

Rubric “Questions and Answers”

Question number 1. If the buyer decided to return the goods that he purchased for cashless payments, can the cashier return the cash to him?

For goods paid with a plastic card, the money must be returned in the same way, otherwise it will be illegal to cash out. In this case, only the cardholder with his passport can apply for a refund.

Question number 2. Does the amount of commission paid to the acquiring bank affect the amount of revenue?

No. Revenue is recognized in full, and the commission is included in Other expenses. With the simplified tax system "Income", revenue is fully accounted for in the income section and the commission does not affect this. With the simplified tax system "Income-expenses", the commission is taken into account in the "Expenses".

Question number 3. Is an organization accepting payments by plastic cards obliged to issue a KKM check?

Yes. Cashless payments do not exempt from issuing a check. If an organization is a UTII payer and provides a list of services defined by law that exempts from the use of cash registers, then at the request of the buyer a sales receipt must be issued.

Question number 4. On what day is income taken into account: on the day of payment by card or on the day of receipt of funds to the current account?

With OSNO, income is taken into account at the time of the transaction with a plastic card. And with the USNO - on the day the bank credits the organization's funds to its account.

Question number 5. Does acquiring accounting differ, depending on how soon the money arrived on the current account?

Yes. If the money was received on the day of payment, then account 57 is not used. If the next day or later, then account 57 is necessarily used.

Question. The bank credits the payment received through the terminal to our account, already 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 in 1C. It turns out that it is necessary to constantly enter manual entries for the arrival of terminal funds and bank expenses? The terminal is running every day. We are on USNO (income minus expenses).

Retail acquiring transactions: how money is received

Sales revenue is recognized as revenue, which is determined on the basis of all receipts related to settlements for goods (works, services) sold.

Debit 51 Credit 76, sub-account "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.

To date, payment for goods and services bank cards already firmly established in the trading process. And this is easily explained - payment by "plastic", or acquiring, is a convenient and safe tool for both the seller and the buyer. Recall how to maintain tax and accounting records of acquiring operations.

Acquiring is the activity of a credit institution, which includes settlements with trade (service) enterprises for transactions made 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 you should familiarize yourself with different offers and choose 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, train employees.

Briefly about the regulatory framework

The transfer of funds is regulated by Federal Law No. 161-FZ of June 27, 2011 "On the National payment system". Transfer of funds is carried out within a period of no more than three business days starting from the day the funds are debited from the payer's bank account (clause 5, article 5 of Law N 161-FZ).
Proceeds from the sale of goods are accounted for in accordance with the rules of PBU 9/99 "Income of the organization". According to paragraphs 5 and 6, revenue is recognized on the date the goods are transferred to the buyer, regardless of the date and procedure for payment for the goods. Actual cost of the sold goods is recognized as expenses for ordinary activities and is taken into account in the cost price in accordance with PBU 10/99 "Expenses of the organization".

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

The commission fee for the services of the acquiring bank is included in other expenses as of the date the proceeds are credited to the organization's settlement account (clauses 11, 14.1 PBU 10/99). Recall that the proceeds from the sale of goods are credited to the settlement account of the organization or entrepreneur, minus the bank's remuneration.

Accounting

Let's consider how to reflect acquiring operations in accounting using two situations as an example.

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

— 36,500 rubles. - revenue from the provision of services with the use of plastic cards in settlements is reflected;

- 5567.80 rubles. (36,500 rubles x 18/118) - VAT was charged on the amount of revenue using plastic cards in payments;
Debit 51 Credit 62
— 36,500 rubles. - funds debited from customer accounts were received on the current account;
Debit 91, sub-account "Other expenses", Credit 51
- 438 rubles. (36,500 rubles 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 a few days after it is made
In such a situation, account 57 "Transfers on the way" is used (sub-account 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 the funds are credited to the organization's settlement 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 of payment by plastic card. The transfer of funds by the bank occurs the next day after the operations on "plastic".
The accountant of Zvezda LLC must make the following entries:
August 11, 2016
Debit 62 Credit 90, subaccount "Revenue",
— 63,400 rubles. - revenue from the provision of services with the use of plastic cards in settlements is reflected;
Debit 90, subaccount "VAT", Credit 68
- 3233.90 rubles. ((84,600 - 63,400 rubles) x 18/118) - VAT has been charged on the amount of cash proceeds;
Debit 90, subaccount "VAT", Credit 68
- 9671.20 rubles. (63,400 rubles x 18/118) - VAT was charged on the amount of revenue using plastic cards in payments;
Debit 50 Credit 90, subaccount "Revenue",
— 21,200 rubles. (84 600 - 63 400) - revenue from the provision of services for cash was credited according to the cash receipt order;
Debit 57, subaccount "Sales by payment cards", Credit 62
— 63,400 rubles. — an electronic journal was sent to the bank;
Debit 57, sub-account "Cash collection", Credit 50
— 21,200 rubles. — funds were collected to the bank (an account cash order was issued).
August 12, 2016
Debit 51 Credit 57, subaccount "Sales by payment cards",
— 62,132 rubles. (63,400 rubles - (63,400 rubles.

terminal wiring

x 2%)) - funds debited from customer accounts (net of commission fees) were received on the current account;
Debit 91, subaccount "Other expenses", Credit 57, subaccount "Sales by payment cards",
- 1268 rubles. (63,400 rubles x 2%) - expenses for paying commissions to the bank are recognized;
Debit 51 Credit 57, sub-account "Cash collection",
— 21,200 rubles. — cash funds have been credited to the current account.

tax accounting

The tax base for VAT is defined as the value of the goods (net of VAT) on the date of transfer of ownership of the goods to the buyer (clause 1, article 154 of the Tax Code of the Russian Federation).
The VAT calculation day 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 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 (net of value added tax) are recognized as income from the sale (paragraphs 1, 2 of article 249, paragraph 1 of article 248 of the Tax Code of the Russian Federation).
When calculating income tax, sales income is reduced by the cost of acquiring goods, which is a direct expense in accordance with Art. 320 tax code 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 refers to other expenses related to 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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Accounting for acquiring transactions in "1C: Accounting 8"

The terminal is running every day. We are on USNO (income minus expenses).

According to paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, taxpayers applying the simplified taxation system take into account sales income in accordance with Art. 249 of the Tax Code of the Russian Federation. Sales revenue is recognized as revenue, which is determined on the basis of all receipts related to settlements for goods (works, services) sold.

Thus, when forming tax base By single tax, paid in connection with the application of the simplified taxation system, the entire amount of received proceeds 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 of the Tax Code of the Russian Federation. Expenses associated with payment for services rendered by credit institutions are taken into account when calculating the tax base for a single tax on the basis of subparagraph 9 of paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation.

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

Debit 51 Credit 76, sub-account "Settlements with the bank" - for the amount of funds credited to the current account;

Debit 76, sub-account "Settlements with the bank" Credit 90 - for the amount of proceeds deposited through the terminal;

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

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

1) Debit 62 (in the context of counterparties) Credit 90 - accrued debt of buyers (clients, consumers);

2) upon receipt of funds to the current account:

Debit 51 Credit 76, sub-account "Settlements with the bank" - for the amount of funds credited to the current account;

Debit 76, sub-account "Settlements with the bank" Credit 62 (by counterparties) - for the amount of proceeds deposited through the terminal;

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

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

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

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

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:

Conditions for the installation of special equipment, its maintenance.
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 expenses and is fixed on 91 accounts.
The term for crediting money to the client's account, etc.
Payment systems available for processing by the acquiring bank. In accordance with changes in the legislation of the Russian Federation, trading companies with an annual revenue 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 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 the goods are sold to citizens as part of retail sales, they are not described on the basis of entries for accounting for goods in retail at sales prices. Accounting for acquiring operations is carried out on account 57, to which a separate sub-account 57.03 is opened. 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 51 accounts, 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.

Display of acquiring operations in 1C

Basic accounting entries for acquiring transactions

Stages of sales in the company's accounting:

Dt62R Kt90.01 - the company's revenue is displayed.
Dt90.03 Kt68.02 - accrual of VAT on sales.
Dt57.03 Kt62R - displaying customer payments through the terminal.
Dt50.01 Kt62R - cash payment.
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).
Dt91.2 Kt51 - bank commission.

When carrying out retail trade, you can not use account 62:

Dt57 Kt90.01 - the company's revenue.
Dt90.03 Kt68.2 - accrual of VAT on sales payable.
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).
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. (excluding VAT), and all sales were made with 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.
Accounting for transactions made using payment cards

Bank interest included.

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 to the 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.

Viktor Stepanov, 2018-06-19

Questions and answers on the topic

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Related reference materials

CA 2: How to reflect the acquiring commission?

live in sky dreams

The store has an acquiring machine. Not integrated with 1C. Sales on it are reflected in the reports of the RP.
The bank transfers the amounts to the RS already minus the commissions for acquiring. How to reflect these commissions in 1C?

shuhard

(0) 57 account in use?

live in sky dreams live in sky dreams hhhh

(3) well, there, enter the amount of the commission 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 pod..b in (4)

(4) Found desired document and the required field. A top secret document that cannot be named on the forum.. yes, hhhh?))

bolobol

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

And what top-secret document are you talking about, you ask?

hhhh

(6) well, I don't 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 report on acquiring

The document is intended for registration of detailed reports on acquiring operations received from servicing banks. The reports represent a breakdown of payments received to the current account or debited from the current account in the acquiring bank when making payments using payment cards. With the help of the document, the amount of the acquiring commission is reflected.

The Acquiring transaction document is used to register payment card transactions.

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

Filling in information about payments registered from customers

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

Filling in information about the return of funds to the client

The information is filled in on the Refunds to customers tab. Documents are added to the tabular section. Acquiring operation with the established type of operation Refund of payment to the client. Adding 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 tabular section.
IN newline select the necessary document Acquiring operation from the list. The selection list shows only those documents that have not yet been registered in the bank's reports. The list shows only those documents that were drawn up under the acquiring agreement specified in the document.

To fill in the tabular part of the document with all documents not reflected in the bank's report, do the following:

Click the Select button in the command panel of the tabular section.
In the dialog box that appears, set the Selected checkbox for those documents that you want to transfer to the bank's report.
Click the Move to document button.

Filling in 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 operations. 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 operations).
Specify the item and cost analytics.
Specify the department to which the costs of paying the acquiring commission will be charged.

Clarification of the expense item for the acquiring commission

The item of expenses is selected from the list Items of expenses. The list shows only those expense items in which the option of distributing expenses to areas of activity is set (bank commission expenses cannot be allocated 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 enter the code or name of the expense item in the input field. After you select an expense item, the value type of the expense dimension is set based on the type specified for the selected item.

To reflect the expenses associated with the payment of a commission for acquiring operations, it is recommended to use expense items with the following types of expense analytics:
Direction of activity.
Other expenses.

When determining financial results this item of expenses will include the cost of paying for the service to the acquiring bank.

TurboConf 5 - expanding the capabilities of the 1C Configurator

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Use of payment cards in retail organizations

The use of payment cards has become a part of everyday life. More and more retail organizations are attracting customers with the possibility of paying for purchases using payment cards. According to statistics, after installing a payment system, the revenue of a trade organization increases by 20-40%. About the features and "pitfalls" of accounting for purchases made using payment cards by a retail organization will be discussed in this article.

Acquiring agreement. Accounting for equipment for settlements

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

Two main types of equipment are used: an imprinter and an electronic terminal (POS terminal). When rolling a plastic card through an imprinter, the data from the relief of a bank card is mechanically transferred to a document drawn up on hard copy, — "slip". Electronic terminal reads data from the card and prints a receipt on a printer device.

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

The POS-terminal installed at the cash desk belongs to the bank and, in fact, is used to organize trade in property rented for the duration of the contract. Therefore, the acquiring agreement must contain information about the cost of the transferred equipment, which is reflected by the trade organization on the off-balance account 001 "Leased fixed assets" after the equipment acceptance certificate is issued. 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 for goods by buyers using payment cards

To pay for goods, the buyer presents the 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 Model 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 the calculations and serve as confirmation of their commission. The check contains the following required details:

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

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

Keep in mind: checks must be signed by the cashier and the payment card holder. The cashier verifies 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 receipt of the POS-terminal, the cashier is obliged to issue a cash receipt to the buyer (clause 1, article 2 federal law dated May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards").

Some POS-terminals allow you to enter the PIN-code of the card when making payments. In this case, the buyer's signature on the check is not required, since entering the PIN code is recognized as analogous to signing the check with the cardholder's own hand.

When filling out the journal of the cashier-operator (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 the 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 specified amounts will be reflected separately in the Z-report.

Cashier-operator log data about total revenue received for cash and using payment cards are entered in the certificate-report of the cashier-operator (form N KM-6<2>) and information about the readings of counters of cash registers and the organization's revenue (form N KM-7<2>). According to paragraphs 5 and 6 PBU 9/99<3>revenue of a retail trade organization from the sale of goods for cashless payments is recognized in the same way as revenue from sales for cash, namely at the time of transfer of the goods to the buyer, and is accounted for as income from common species activities.

<2>Approved by the Decree of the State Statistics Committee of Russia of December 25, 1998 N 132.
<3>The accounting regulation "Income of the organization" RAS 9/99 was approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n.

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 transfers funds paid by payment cards to the trade organizations no later than the next business day (clause 2.9 of the Regulations of the Bank of Russia dated December 24, 2004 N 266-P).

Usually, an acquiring agreement provides that the bank independently withholds the amount of the commission for settlements and transfers the payment amount minus this amount to the account of the retail organization. However, in the accounting of a trading organization, the entire amount of revenue must be shown (clause 6.2 of PBU 9/99).

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

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

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

D 62 "Settlements with buyers and customers" - K 90-1 - 29,500 rubles. - reflected amount accounts receivable buyers for goods paid for by bank cards;

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

D 90, subaccount 2 "Cost of sales" - K 41 "Goods" - 60,000 rubles. - written off the accounting value of the goods sold;

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

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

The bank commission for carrying out operations under an acquiring agreement is not subject to VAT by virtue of par. 4 pp. 3 p. 3 art. 149 of the Tax Code of the Russian Federation and is included in the expenses of the organization for income tax on the basis of paragraphs. 25 p. 1 art. 264 of the Code:

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

It should be noted that, according to the Ministry of Finance of Russia, in retail trade organizations that apply the simplified taxation system, sales proceeds may be recorded as funds are received on the current account from the bank (Letter dated November 21, 2007 No.

N 03-11-04/2/280). However, from the point of view of the author, this method of recording revenue can be challenged tax authorities during the tax audit. As follows from p.

Receipt by payment cards in 1s 8.3. Accounting info

1 st. 346.17 of the Tax Code of the Russian Federation, the date of receipt of income is recognized not only as the day of receipt of funds to the current account or at the cash desk, but also the day of repayment of the debt in another way. A payment for goods payment card just is the repayment of the buyer's debt in a different 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 Protection of Consumer Rights", if there are grounds, the buyer has the right to return the goods to the seller. When returning the goods, a reverse transfer of funds to the buyer's account is made upon presentation of a cash receipt and a payment card. The basis for the return of funds to the buyer's payment card is the return receipt.

If the product is returned on the same day it was purchased, the cashier simply cancels the operation for paying for the goods from the payment card. If the goods are returned on another day, then the operation for issuing funds to the buyer is carried out in accordance with the concluded acquiring agreement. Usually, in this case, the REFUND function is used on the terminal - an operation to cancel a transaction made on another day.

Please note: it is not allowed to withdraw cash from the cash drawer of a cash machine when returning goods purchased using a payment card (Letter of the Federal Tax Service of Russia for Moscow dated August 13, 2003 N 29-12 / 44313).

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

In the accounting of a trading organization, the following entries are made:

D 62 - K 90-1 - 14,750 rubles. - the amount of the buyer's receivables for the goods was reversed;

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

D 90-2 - K 41 - 8850 rubles. - the book value of the goods sold has been reversed;

D 62 - K 57 - 14,750 rubles. — an electronic journal on the reversal of payment transactions was transferred to the bank;

D 57 - K 51 - 14,750 rubles. - funds are transferred to the buyer's payment card.

In conclusion - about the main mistakes when working with payment cards, identified by the tax authorities during documentary checks.

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 a distortion of accounting and tax reporting, when payment for goods with a payment card and the transfer of funds by the bank to the current account fall on different reporting (tax) periods.
Reflection in accounting of proceeds from the sale of goods minus the commission withheld by the bank under the acquiring agreement. This error leads to an underestimation of not only sales proceeds, but also expenses, distortion of accounting and tax reporting. For a retail trade organization located on the simplified tax system with the object of taxation "income", in this case, the taxable base for a single tax is underestimated by the amount of the bank commission.
Sale of goods by payment cards without the use of cash registers. If such facts are revealed by the tax authorities, the trade organization will be held administratively liable in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (a fine for a legal entity in the amount of 30,000 to 40,000 rubles, for officials - from 3,000 to 4,000 rubles).
Failure to reflect the proceeds received using bank cards in the journal of the cashier-operator, the certificate-report of the cashier-operator and information about the readings of KKM meters and the organization's revenue. This error may result in the imposition of a fine on the retail trade organization by the tax authorities for a gross violation of the rules for accounting for income and the object of taxation in the amount of 5,000 rubles. (clause 1, article 120 of the Tax Code of the Russian Federation).

P.V. Prudnikov

Department head

audit and consulting

LLC "Audit firm"

"Your Personal Consultant"

Acquiring in 1C 8.3 means nothing more than the usual payment for a purchase with a bank card.

The organization - the seller concludes an acquiring agreement with a bank and opens a current account in this bank. The bank, in turn, provides a terminal for reading the data on the balance on the buyer's card and writes off the purchase amount. These terminals can be provided both for a fee and for free rent. Also, for acquiring services, the bank takes a certain percentage as a reward from each purchase.

Please note that when paying for a purchase, funds are not credited to the seller's account, but to the servicing bank itself. It is impractical to process every purchase. Further, the bank with which the agreement is concluded transfers funds for several purchases at once, thereby repaying its debt to the organization - the seller.

To account for those funds that have already been debited from the buyer's card, but have not yet been credited to us, a special account 57.03 is intended. The money is reflected in this account until we receive confirmation of the actual transfer of money to our current account.

First of all, we need to check if we have all the settings for using acquiring in the 1C: Accounting 3.0 program.

Go to the "Main" section and select the "Functionality" item.

On the "Bank and cash desk" tab and set the flag in the "Payment cards" setting. In our case, this part of the functionality has already been included earlier. We cannot disable it for the reason that the program has already reflected retail sales reports and bank card transactions.

Reflection of acquiring in 1C Accounting

First, we will reflect in 1C the sale of a kilogram of Belochka sweets. This can be done for OSN / STS / UTII using the document "Implementation (acts, invoices)".

Next, you need to create a document "Payment card transaction". This can be done both from the "Bank and cash desk" menu, and on the basis of the newly entered implementation document. We will choose the second method as it is much easier.

All details except for the type of payment were substituted into the created document automatically. In this field, we will select acquiring from Sberbank, since in the framework of our example, the corresponding agreement was concluded with it.

note that the type of operation will be set to "Payment from the buyer" by default. We will not change it, because "Retail Revenue", as a rule, is used to reflect this data in non-automated outlets in a certain total amount.

In the 1C postings for acquiring, you can see what was mentioned earlier. The funds received are actually not yet in our current account, but in the bank, so the amount of 350 rubles was credited to account 57.03.

Acquiring and retail sales

When conducting retail sales, payment by acquiring is reflected in. In this case, everything is done automatically. Information about such payment is displayed on the tab " Cashless payments».

This document created the postings shown in the figure below.

Receipt of funds from the bank

Until the bank servicing our acquiring terminal transfers money from sales to our current account, these amounts will be credited to account 57.03. The fact that money is transferred to the account of our organization is reflected in the program.

This document can be generated automatically when uploading a statement from a client-bank. Also, you can add it to the database manually using the item " Bank statements» section «Bank and cash desk».

In this example, we will create a receipt to the current account directly from the document "Payment card transaction".

The document was created and filled out automatically. We will check the correctness of all the details and carry it out.

As a result of the transaction, the amount from the sale of Belochka sweets in the amount of 350 rubles was received from account 57.03 to account 51 “Settlement accounts”. Thus, the debt of Sberbank to our organization has been repaid.

The concept and parties to the acquiring agreement

Despite the fact that the practice of concluding an acquiring agreement today is quite extensive, in Civil Code The Russian Federation does not have a chapter dedicated to this treaty. The concept of an acquiring agreement is contained in clause 1.9 of the Regulation of the Bank of Russia dated December 24, 2004 No. 266-P "On the issue of payment cards and operations performed using them" (hereinafter - 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, 01.03.2003). Many dictionaries suggest for this term Alternative option spelling - "acquirer". According to established practice in regulations Russian Federation the spelling “acquirer” is more commonly used, the same spelling is used in the program.

The acquiring agreement is concluded between credit institution(acquiring bank) and organization ( individual entrepreneur) that sells goods (works, services). An acquiring agreement is a mixed transaction containing elements of a bank account agreement, a lease agreement, an 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 customers using payment (plastic) cards. At the same time, 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, the funds received from the buyer can be credited to the organization's account within 1 to 3 business days.

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

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

In some cases (as a rule, if the average turnover of funds in an organization is small), banks may require a fixed rent 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, using non-cash payments, you can reduce the costs and expenses associated with the movement of cash (for example, the cost of collection).

Which merchants are required to accept payment cards

In accordance with Article 16.1 of the Law of the Russian Federation of February 7, 1992 No. 2300-1 “On Protection of Consumer Rights”, the seller (executor) at the choice of the consumer is obliged to ensure the possibility of paying for goods (works, services) both by cash 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 entrepreneurial activities for last year do not exceed limit values established for micro-enterprises. Decree of the Government of the Russian Federation No. 265 dated April 4, 2016 (effective from August 1, 2016) sets the limit values for micro-enterprises in the amount of 120 million rubles.

National payment instruments are payment cards and other electronic means payments provided to customers by members of the national payment card system (NSPK) in accordance with the rules of this system (part 2 of article 30.1 of the Federal Law of June 27, 2011 No. 161-FZ "On the National Payment System"). Currently, a national payment instrument is being introduced - the Mir payment card. Detailed information about the national system of payment cards can be found on the NSPK website.

As the Mir payment card spreads, the seller (if he does not fall under the exception) does not have the right to refuse his buyers to pay for goods (works, services) 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).

Making settlements with buyers using payment cards does not relieve the seller from the obligation to use cash register equipment (CRE) (part 2, article 5 of the Federal Law of May 22, 2003 No. (or) settlements using payment cards”; letters of the Federal Tax Service of Russia dated 11.08.2014 No. AS-4-2/15738, the Ministry of Finance of Russia dated 20.11.2013 No. 03-01-15/49854). In addition to the cash receipt, the buyer needs to issue a document confirming payment using a plastic card, the so-called slip (clause 6 of Decree 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 Registers Used by Organizations and Individual Entrepreneurs ").

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

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

This functionality activates the possibility of paying for goods and services by customers not only with payment cards, but also at the expense of 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 functionality of the program

Payment by payment cards (payment with 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 the representative of the counterparty using a payment card under the agreement in case of wholesale. The total amount of payment received reflected in the document Payment by payment card, can be distributed for accounting under several contracts or under several settlement documents.

Type of operation Retail revenue is designed to reflect the amounts of payments by bank cards accepted per day by a non-automated outlet (NTT). The total amount of the received payment can be distributed for reflection in accounting at different VAT rates.

Document Retail sales report should be used to reflect bank card payments at an automated retail outlet (ATT)

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

Directory element form Payment type depends on the item chosen Payment method, which can take one of the following values:

Payment card;
Bank loan;
Gift certificate own;
Third party gift certificate.

If the selected method Payment card, then when creating a new element of the directory Payment type as required 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 reference element Payment type you can specify the commission percentage of the acquiring bank so that the remuneration 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 specify the amount of the bank's commission depending on the amount of transactions (revenue) per day.

A feature of payment by bank cards (as well as with the involvement of bank loans) is that the funds for the transactions performed do not come to the organization from the buyer, but from the acquiring bank (or from the bank that issued the loan), and the moment of actual receipt of funds on the settlement account of the organization, 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). Prior to the actual transfer to the settlement account of the organization of funds, they are recorded on the transit account 57.03.

The actual receipt of funds to the settlement account of the enterprise is documented (chapter Bank and cash desk - Bank statements) with operation type Sales proceeds from payment cards and bank loans. The acquiring bank acts as the payer, and the acquiring agreement is indicated as the contract. Directly in the form of a document in the field Amount of services you can specify the amount of remuneration held 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 Payment types, props Amount of services will be filled in automatically if the document Receipt to the current account:

loaded from the "Bank Client" (through the service 1C: DirectBank *);
entered on the basis of the document Payment by payment card.

Note:
* About DirectBank technology - a direct exchange with a servicing bank from the 1C program online - read in 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 the bank directly from "1C: Accounting 8" - see the video 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 manually entering a document Receipt to the current account bank commission will have to be calculated and specified 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 on an accrual basis, so the fact and method of receiving payment from the buyer does not matter much in itself. At the same time, if the buyer pays for goods (works, services) in advance with a bank card, then the receipt of the advance payment is reflected in the accounting, which entails the calculation of VAT.

Consider an example in which a wholesale buyer pays with a seller organization with a bank card.

Example 1

The organization LLC "Andromeda" applies common system taxation (OSNO), is a VAT payer, does not apply the provisions of PBU18/02. 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. On November 1, 2016, the buyer made an advance payment by bank card. The prepayment amount, minus the bank commission, is credited to the organization's settlement account the next day. The goods were shipped to the supplier on 11/14/2016. The buyer made the final payment by bank card on 11/15/2016. The amount of the final payment for the sold goods, minus the bank commission, is credited to the organization's settlement account the next day. The remuneration of the acquiring bank depends on the amount of the transaction and is 1% of the amount of revenue received per day, if it does not exceed 250,000.00 rubles.

Document Payment by payment card can be generated from a document Buyer invoice(button Create based on). In this case, you only need to manually fill in the field Payment type 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

Create in 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).

Pay attention that the contract with the acquiring bank has the form Other.

In accordance with the acquiring agreement, we will indicate differentiated interest rates bank commission, which, according to the conditions 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 Payment type requisites Acquirer, Acquiring Agreement And Settlement account in document movements Payment by payment card on 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 the document Payment by payment card the following accounting entry will be generated:

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

For purposes tax accounting on income tax Amount NU Dt And Amount NU CT.

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

Document Invoice issued in advance You can register in two ways:

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

Document Invoice issued for advance payment 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 (1,220.34 rubles).

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

Pay attention that document date Invoice issued for advance payment will match the date of the document Payment by payment card.

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

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

After the document Receipt to the current account

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

Corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT

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

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

Corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU). Entries are also formed in special registers for the purposes of VAT accounting.

Document Invoice issued for sale automatically generated by button Issue an invoice located at the bottom of the document Implementation (act, invoice). At the same time, a hyperlink to the created invoice appears in the form of the basis document.

To reflect the VAT deduction from the prepayment, you need to create a document Formation of purchase book entries(chapter Operations - Regulatory 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 the purposes of VAT accounting, as well as an entry in the accounting register:

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

The subsequent payment of the buyer is registered in the program by 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 by the document Receipt to the current account, the debt of the acquiring bank is repaid, as evidenced by the zero balance on account 57.03.

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

Accounting for payment by departments on account 57.03 in "1C: Accounting 8 CORP" (rev. 3.0)

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

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 payment by bank cards under one acquiring agreement.

Example 2

Organization Intertrade LLC is engaged in wholesale and retail trade in household goods, applies OSNO, is a VAT payer. Intertrade LLC has a separate subdivision in Klin, through which retail trade is also carried out. Intertrade LLC concluded an acquiring agreement No. 32132 dated December 31, 2015 with RFT Bank. The remuneration of the acquiring bank is 2% of the amount of proceeds received.

On November 23, 2016, retail goods were sold through the head office Intertrade LLC in the amount of 100,000.00 rubles. (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 with bank cards under an acquiring agreement with RFT Bank. On November 24, 2016, the acquiring bank transferred (net of its fee) the proceeds related to the head office for the goods sold. Cash related to separate division, received on the settlement account of the organization on November 25, 2016.

In order to organize accounting for departments on account 57.03 in the 1C: Accounting 8 CORP program, edition 3.0, it is recommended that each department create its own payment types with its own acquiring agreement. To do this, the contract with the acquiring bank must be formally divided into two contracts, each of which is intended for accounting for a specific unit (head and separate). Enter in the directory Treaties two elements with names:

Acquiring agreement No. 32132 (head) dated 12/31/2015;

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

Let's create a document Retail sales report by head office. Bookmark Goods we will indicate the goods and services sold to the retail buyer per day: their nomenclature composition, quantity, prices and amounts.

By default, all payments are considered cash. If during the day payments were made by payment cards, bank loans or gift certificates, then you need to fill in the tab Cashless payments(Fig. 5). Add to directory Payment types new item with payment method Payment card and specify the name of the new payment type, for example, Acquiring RFT (head office), name of the acquiring bank and name of the agreement: . Enter the created payment type in the tabular section of the tab Cashless payments and indicate the amount - 100,000.00 rubles.

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

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

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

Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU). It also creates an entry in the register Sales VAT.

Retail sales report for a separate division, where to indicate the appropriate type of payment, for example, Acquiring RFT is a separate subdivision of Klin. The details of this type of payment must indicate the appropriate name of the agreement with the bank: Acquiring agreement No. 32132 (separate Klin) dated 12/31/2015.

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 Treaty choose a value: Acquiring agreement No. 32132 (head) dated 12/31/2015.

Rice. 6. Receipt to the settlement account for the head office

After 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 (98,000.00 rubles); Debit 91.02 Credit 57.03

For the amount of remuneration withheld by the acquiring bank

(2,000.00 rubles).

Corresponding amounts are also recorded in resources Amount NU Dt And Amount NU CT for accounts with a sign of tax accounting (NU).

Similarly, you need to create a document Receipt to the current account in a separate subdivision, where in the field Treaty specify value: Acquiring agreement No. 32132 (separate Klin) dated 12/31/2015.

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

Rice. 7. Turnover balance sheet for account 57.03

From the video you will learn how to organize accounting by departments on account 57.03 "Payment card sales" within one acquiring agreement in the "1C: Accounting 8 CORP" version 3.0 program.

Trade acquiring wiring. Acquiring: regulatory framework, accounting and registration of operations

Description of acquiring, advantages and disadvantages

Reflection in the accounting of the organization

Example 1. If the proceeds are received on the personal account of the organization on the day of payment

Example 2. Proceeds from plastic card transactions received on the next day or later

Example 3 Accounting for acquiring in retail

Accounting for individual entrepreneurs without a cash register

Accounting for the USN tax regime

Taxation under OSNO and USN

Return of goods upon acquiring

Posting when returning goods

Reporting and documents for acquiring

Typical mistakes of an accountant

Rubric “Questions and Answers”

Retail acquiring transactions: how money is received

terminal wiring

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

Basic accounting entries for acquiring transactions

Practical example

Example 1

Accounting for transactions made using payment cards

Example 2

Questions and answers on the topic

Related reference materials

CA 2: How to reflect the acquiring commission?

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

Use of payment cards in retail organizations

Acquiring agreement. Accounting for equipment for settlements

Accounting for payment for goods by buyers using payment cards

Receipt by payment cards in 1s 8.3. Accounting info

Cancellation of purchase and refund to the buyer

Reflection of acquiring in 1C Accounting

Acquiring and retail sales

Receipt of funds from the bank

The concept and parties to the acquiring agreement

Which merchants are required to accept payment cards

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

Accounting for acquiring transactions under the general taxation system

Example 1

Accounting for payment by departments on account 57.03 in "1C: Accounting 8 CORP" (rev. 3.0)

Example 2