Both large enterprises and representatives of small and medium-sized businesses often incur costs associated with entrepreneurial activity because without them the normal functioning of the business is simply impossible. Moreover, all consumables and credit operations must be carefully monitored by accountants and reflected in the accounting documents. And, for example, in large enterprises his manager has to finance several departments that pay for certain goods and services. It is for the convenience of settlements that banks offer corporate cards. Next, we will talk about what a corporate card is for legal entities.
A corporate bank card of a legal entity is, in simple terms, banking plastic linked to the business account. In fact, it is physically not much different from the usual plastic cards for us, but nevertheless, it has several of its own features, as well as its own special purpose. Using a corporate card, employees have the opportunity to pay for goods and services for the needs of the enterprise in Russia or abroad.
Please note that the corporate card is not intended for transfer wages and social benefits.
Why should a company issue a bank payment instrument? In fact, this is an integral payment instrument, because any company performs any debit transactions almost every day, and each of them is accompanied by a large document flow, which makes the work of an accountant difficult. A payment bank card linked to a current account of a legal entity makes it possible to simplify the settlement system and track all expenses more efficiently.
By the way, it should be noted that an entrepreneur can issue several unnamed bank cards for several employees, while each card will be tied to one main account, and when implemented expense transactions funds will be debited from the general current account of the legal entity. In addition, the manager can set a certain limit for each individual card.
One hundred is a corporate card: definition
The reason for issuing payment cards for each company, of course, is different. But still, the use of corporate bank cards may be required in the following cases:
As you can see, a corporate card is a universal tool with which you can pay for goods and services. That is, in fact, this is the same payment instrument used by most individuals, but only corporate cards are intended to pay not for the personal needs of employees, but for the economic needs of the enterprise.
Spectrum financial services banks is quite wide, and for both individuals and legal entities, respectively, each entrepreneur, at his own request, can issue debit card or credit. Accordingly, the debit card is easier to process because it does not provide for a credit limit, so all expenses will be made within the balance of the entrepreneur's current account.
A corporate credit card is issued at the personal request of a legal entity. A card with a credit limit allows you to pay for the current expenses of the enterprise at the expense of the bank's credit funds. The credit limit is set financial institution for each client individually, the average turnover for billing period. Accordingly, the credit limit cannot exceed the amount of monthly receipts on the card.
By the way, legal entities, as well as physically, undertake to pay interest to the bank for using the credit limit.
So, if your company needs a plastic payment instrument, then you can easily open it in commercial bank. As an issuer, you should choose the financial institution where you have a current account. By the way, it is worth immediately determining the circle of officials who will receive payment plastic, that is, those employees of the company whose job responsibilities are related to debit transactions. For example, the card, as a rule, is needed by the director and his deputy, the chief accountant and other officials.
So, first of all, in order to get plastic, you need to contact the bank and write an application for issuing a card. By the way, for corporate clients The bank offers several products, including various types of plastic cards. Before making the right choice, you need to carefully study the service tariffs, account replenishment methods, limits, interest rates for credit cards, currency conversion conditions, validity period and other nuances.
By the way, if a representative of the board of an enterprise issues several cards linked to one account, then he needs to collect the data of all employees who will use plastic in the future. That is, you need to provide the passport data of employees to the bank.
Please note that no later than 7 days after receiving the plastic, you must report the opening of an account to the tax office.
The procedure for using corporate cards must be approved by the company's management. Therefore, it is recommended to create a regulation on the procedure for using corporate cards. These provisions must contain several information:
Please note that the rules for opening and using card accounts for legal entities are regulated by law, namely the Labor Code, the Tax Code, the Federal Law and the provisions of the Central Bank.
For example, when opening card account at the enterprise, a representative of the board must issue an order, on the basis of which a certain list of officials will use the payment card on duty. Employees of the company must familiarize themselves with this order, who, in turn, must submit an application to the management for issuance plastic cards for certain expenses. In addition, the accountant must keep a journal in which he will keep records of the acceptance and issuance of payment cards to certain employees, indicating the amount of expenses and the purpose of payments.
It should be noted that the bank, at the end of the month, is obliged to provide cardholders with a report on the movement of funds, that is, on income and expenditure transactions.
And finally, pay special attention to the fact that company employees are required to provide a full report on the expenses incurred. Accounting documents include invoices, cash receipts, sales receipts, documents that will indicate the intended use of funds. By the way, it is not forbidden to withdraw cash from a payment card, the only caveat is that for the use of these funds you also need to provide a full report in the form of payment orders, cash and sales receipts. Those employees who misused the funds should be punished as follows, the amount of funds for which the report was not submitted to the accounting department will be deducted from the employee's salary.
Use of corporate cards
The accountant must carefully monitor all income and expenditure transactions in the company. Today, accounting is carried out in a specialized program 1C. According to the established rules accounting entries for corporate cards, they are accounted for in a specialized account number 55. For plastic cards, the transactions will look like this:
First of all, it should be noted that a payment card is a universal payment instrument that can be used in Russia and abroad. This is especially true for enterprises that often send their employees abroad. Indeed, in this case, they do not need to exchange currency to pay for goods and services in foreign currency, the conversion is carried out automatically.
Plastic corporate cards also have other clear advantages:
By the way, the main advantage of the card is that it is enough to contact the bank once and write an application for issue in the future within 3 years, you can use it without an additional visit credit and financial organizations. Then, after the expiration date, you can order a new plastic.
Thus, it will be obvious for every entrepreneur what corporate cards are for. They allow you to carefully track the expenses of employees, reduce the time for the procedure for issuing cash for spending transactions. In addition, it will be easy and fast to get bank plastic in any commercial bank.
L.A. Elina, economist-accountant
A corporate bank card is a good way out if employees need to pay for something themselves. The money in the account belongs to the organization, but the card is issued to a specific employee clause 1.5 of the Regulations, approved. Central Bank of December 24, 2004 No. 266-P (hereinafter - Regulation No. 266-P). We will tell you about the rules for using a corporate card and accounting for operations related to it.
A separate bank account is opened for a corporate card paragraph 2 of Art. 11 Tax Code of the Russian Federation. This account (both its opening and its closure) must be reported to the IFTS, the FIU, and the FSS at the location of the organization.
Recommended FIU form Account opening messages can be found at: PFR website→ Employers → Payment of insurance premiums and submission of reports → Reporting and the procedure for its submission → Recommended sample documentsThis must be done within 7 working days from the date of opening such an account. paragraph 2 of Art. 23, paragraph 6 of Art. 6.1 Tax Code of the Russian Federation; p. 1 h. 3 art. 28, part 6 of Art. 4 of Law No. 212-FZ of July 24, 2009 (hereinafter - Law No. 212-FZ); Resolution of the Presidium of the Supreme Arbitration Court dated 21.09.2010 No. 2942/10. To do this, send:
Reports
| 1 - about opening an account 2 - about closing an account 3 - on the emergence of the right to use KESP 4 - on termination of the right to use KESP |
When reporting to the inspection about the opening bank account to use a corporate bank card in these cells of form No. C-09-1, you must put "1" | 1 - in the bank 2 - in the organ Federal Treasury(another body that opens and maintains personal accounts) |
By the way, several cards can be issued to one card account - the main and additional e clause 2.1 of Regulation No. 266-P. Moreover, cards for different employees of your organization can be issued to the same account. About the release of each additional cards You do not need to report to the inspection and funds.
The card itself belongs to the bank, so it is not reflected in the accounting. If the bank card is registered and the employee himself will receive it at the bank, then it is not necessary to keep a register of bank corporate cards. Although sometimes an accountant has to fill out a power of attorney for a specific employee to receive a corporate card in a bank (a sample power of attorney, as a rule, is provided by the bank itself).
The bank can inform your organization about which employee the cards were issued to in the register for issuing international corporate cards or in another document (this depends on the document management system adopted by the bank and the conditions specified in your agreement with it).
Recently, accountants have been complaining that inspectors make remarks to them during inspections: the cash book does not reflect operations for withdrawing money from a bank card by employees. Allegedly, on the day of their withdrawal, this money must be registered as received at the cash desk and immediately - as issued against a report. If such money did not pass through the cash desk, then the organization is fined for not posting cash to the cash desk and Art. 15.1 Administrative Code of the Russian Federation.
“When we first opened a bank corporate card, we were afraid that there would be difficulties with the calculation of the cash balance. After all, we close at 18.00, and an employee can withdraw cash through an ATM even late at night. But it turned out that this money at the checkout does not need to be spent at all.
Zuhra,
Ufa
However, it is clear that the money physically “did not get into the cash register”. So the accounting department can neither capitalize them, nor issue them under the report. Therefore, such transactions should not be reflected in the cash book. And the courts support just such a position, refusing to tax authorities to collect fines from organizations Decree 7 of the AAC of December 20, 2012 No. A03-6142 / 2012; 3 ААС dated 30.01.2013 No. А33-15574/2012.
It also follows from this that money withdrawn from the card in cash does not need to be taken into account when calculating the cash balance at the end of the day.
The employee in whose name the card is issued can use it to pay for purchases or withdraw cash through an ATM clause 2.5 of Regulation No. 266-P. The money that is on the corporate bank card account is the money that the employee has not yet received and which he has not yet used in any way. The employee will need to report for them only when he either withdraws cash from the card or pays for something with the card.
Money received from an ATM essentially akin to money given to an employee on account. After all, first of all, it is the money of the organization. Of course, after each purchase, the employee should not immediately run to the accounting department and write a report. It is enough to do this once every few days - the order must be approved by the head of the organization. The amount that an employee can spend is limited by the balance of money on a corporate card (unless, of course, a credit limit is set on the card and the possibility of overdraft is not provided). By contacting the bank, the organization can set additional restrictions for each of the cards.
To control spending company money, it is better to issue an order on the rules for using corporate bank cards. It is important to fix the period during which the employee is obliged to report on the money spent by means of the card or withdrawn from it.
An employee can draw up a report either in the unified form No. AO-1, or in a form independently developed by your organization. For example, instead of the line “advance payment received from the cash desk”, you can provide the lines “money received through an ATM using a corporate card” and “money from a corporate card was used for non-cash payments”.
There is an opinion that when an employee has purchased something for the company, by paying it with a card in a non-cash manner, it is not necessary to prepare a full advance report. Undoubtedly, the employee must still submit supporting documents to the accounting department and the deadlines for this should also be regulated by the leadership of your organization (for example, in the same order). Only now, an employee can attach such documents (checks of CCP, waybills, sales receipts) to a memo.
But I must say that most accountants are more accustomed to when all reports are drawn up in the form No. AO-1. In addition, the name "advance report" will help to avoid disputes with inspectors when checking the correctness of the calculation of income tax. After all, the date of approval of the advance report on the money spent by the employee x sub. 5 p. 7 art. 272 Tax Code of the Russian Federation.
Once a month, the bank, as a rule, provides the organization with a report on each corporate card. Having received it, you can check the completeness of the advance reports of employees. The easiest way is for those organizations that have an Internet bank connected.
If the employee has not submitted documents justifying the expenditure of money debited from the card within the period established in your organization, then by order of the management, the accounting department can withhold them from the employee's salary. The same can be done if the employee spent the money for other purposes, for example, for some of his personal purposes and articles 238, 241 of the Labor Code of the Russian Federation.
You can not tell anyone the PIN code of a bank card. And if it was stolen or lost, you should call the bank that issued the card as soon as possible and block it.
However, please note that one order of management for such a hold is not enough. It is necessary to prove the amount of damage and the guilt of the employee. The amount of damage caused to the organization can be recovered from the employee by order of the head, if and articles 238, , 246, 247, 248 of the Labor Code of the Russian Federation:
If at least one of these conditions is not met, the deduction from the employee's salary is illegal.
Deputy Head Federal Service for work and employment
“ Responsibility for spending funds on a corporate bank card within the established spending limits lies with the holder of such a card (that is, the employee in whose name it is issued).
In the absence of documents confirming the intended use of a corporate bank card, the amount used for other purposes is recovered from the guilty employee in accordance with Articles 238, 241 and 248 of the Labor Code of the Russian Federation. That is, you need:
- prove that the damage caused to the organization was the result of the guilty actions of the employee;
- determine the amount of this damage;
- comply with the procedure for recovering such damage, provided for by the Labor Code. In particular, this means that, by order of the employer, damages can be recovered from him only within the limits of the average monthly earnings.
It is possible that the employee uses money from the corporate card for other purposes. To protect the company, it is better to limit the possibility of using money on the card to a certain limit. If this limit is less average monthly earnings employee, it will be easier to recover from him money used for other purposes.
Please note that it is not always possible to recover from the employee the amount of damage caused by him at one time, even if its amount does not exceed the average monthly earnings of the employee - the card holder. Indeed, in this case, the total amount of all deductions for each salary payment cannot exceed 20%. Art. 138 Labor Code of the Russian Federation. And size limit deductions must be calculated from the amount that remains after withholding personal income tax Letter of the Ministry of Health and Social Development of November 16, 2011 No. 22-2-4852.
True, an employee can also voluntarily compensate for the damage caused to him, even if the amount of such damage is more than his average monthly earnings.
If the employee is opposed to having something withheld from his salary, this money has not yet been lost for your organization. You can go to court.
The entries that should reflect transactions using a corporate bank card depend on the type of this card. She happens:
But in both cases, the debiting of money from the card, which occurs at the initiative of the employee (its holder), is more customary to carry out through account 71 “Settlements with accountable persons”. The auditors agree.
General Director of the audit firm Vector Development LLC
“ Spending funds by an employee from a corporate bank card normative documents(including the Chart of Accounts) is not specifically specified, but according to economic sense are accountable funds. Therefore, in practice, organizations use account 71 “Settlements with accountable persons”. It is very important that the one who made payments with a bank card or withdrew cash from it should report for this money.
Until the employee submits an advance report, he will have a debit balance on account 71. It does not matter how the funds were spent from the card - by paying in stores or by withdrawing cash.
Account 73 “Settlements with personnel for other operations” is less logical to use to reflect the expenditure of money from a corporate bank card. After all, its semantic load is somewhat different - it, as a rule, reflects one-time operations that differ from the regular spending of funds as part of the official duties of employees (loans to employees, compensation for material damage, purchase of vouchers, etc.) ” .
Here are the transactions for debit card(We will consider the example of ruble cards).
| Contents of operation | Dt | CT |
| On the date of replenishment of the card account | ||
| Money transferred from current account to card | 51 "Settlement accounts" | |
| As of the date of debiting the commission by the bank | ||
| The bank commission deducted from the card account is accounted for as other expenses | 91-2 "Other expenses" | 55, sub-account "Card account" |
| In tax accounting bank commission accounted for as a non-operating expense sub. 15 p. 1 art. 265 Tax Code of the Russian Federation | ||
| As of the date the card was used by the employee (if the organization has immediate access to data on the movement of money on accounts)* | ||
| The card was used to pay for goods, works, services purchased by an employee | 55, sub-account "Card account" | |
| Cash withdrawn from card by employee | ||
| As of the date the employee reports on the amounts spent | ||
| The employee reported for cash withdrawn from the card and spent on the needs of the organization, or for non-cash expenses | 26 “General expenses” (60 “Settlements with suppliers or contractors”, 10 “Materials”, 44 “Sales expenses”, etc.) | 71 "Settlements with accountable persons" |
| 19 "VAT on acquired valuables" | ||
* Some organizations do so. When employees bring reports to the accounting department with supporting documents attached to them, a posting is made on the debit of account 71 and the credit of account 57 “Transfers on the way”. When monthly reports on cards come from the bank, a posting is made on the debit of account 57 and the credit of account 55.
Reflect in accounting the amounts for which the employee did not report, it is necessary like this.
Head of Methodology and internal audit PRODO Management LLC
“ Funds debited from the bank account of the organization as a result of a transaction using a corporate bank card are considered issued against the report of the employee. If he does not submit an advance report with supporting documents within the time period established by the management of the organization, then it is necessary to make a debit entry on account 94 “Deficiencies and losses from damage to valuables” and account 71 credit.
When the organization establishes the guilt and the amount of damage caused by the employee, it is necessary to make a posting on the debit of account 73 and the credit of account 94.
After the money is deducted from the employee’s salary or paid in cash to the cashier, this must be reflected in the credit of account 73 and the debit of account 70 “Settlements with personnel for wages” or account 50 “Cashier” ”.
Credit card transactions at own expense are treated in the same way as debit card transactions. And operations on the use of the credit limit and the return of money to the bank will be reflected as follows.
Bank money increases the payment limit of the card. However, the loan is considered received only after the company uses it. That is, after the money is debited from the card (in cash or by bank transfer) at the expense of the credit limit. Therefore, there is no need to record the receipt of a loan (make a posting on account 66 “Settlements for short-term loans and loans") immediately after the bank establishes a credit limit.
| Contents of operation | Dt | CT |
| As of the date of debiting funds from the card at the expense of the credit limit at the initiative of the employee | ||
| The money used by the employee for the purchase of goods, works, services was debited from the card | 71 "Settlements with accountable persons" | 55 "Special bank accounts", sub-account "Card account" |
| 55, sub-account "Card account" | ||
| As of the date the bank writes off the commission due to the credit limit | ||
| The bank commission was deducted from the card account due to the credit limit | 91-2 "Other expenses" | 55, sub-account "Card account" |
| 55, sub-account "Card account" | 66 "Settlements on short-term credits and loans" | |
| On the replenishment date credit card and repayment of used credit | ||
| Money was transferred from the current account to the card account to pay off the debt on the used credit limit | 55, sub-account "Card account" | 51 "Settlement accounts" |
| 66 "Settlements on short-term credits and loans" | 55, sub-account "Card account" | |
| As of the date the bank charges interest on the loan | ||
| Interest accrued on a bank loan | 91-2 "Other expenses" | 66 "Settlements on short-term credits and loans" |
| In tax accounting, interest on debt obligations of any kind is recognized as non-operating expenses and sub. 2 p. 1 art. 265 Tax Code of the Russian Federation. However, they are taken into account within the norms Art. 269, paragraph 8 of Art. 270 Tax Code of the Russian Federation. If the amount of interest that can be taken into account in tax accounting is less than their accrued amount and the organization must apply RAS 18/02, then it is necessary to reflect a permanent tax liability (account 99 debit - account 68 credit) | ||
As a rule, for several days of using credit money spent from such a card, the bank does not charge any interest. Specific conditions are fixed in the contract with the bank. AT tax code there are no evaluation rules material gain on interest-free loans. Therefore, even if the organization has such a benefit, it does not have to pay income tax. This is the position taken by the Supreme Arbitration Court. Resolution of the Presidium of the Supreme Arbitration Court dated 03.08.2004 No. 3009/04. I agree with her and the Ministry of Finance Letter of the Ministry of Finance of April 18, 2012 No. 03-03-10/38.
Accountants often ask if it is possible to cash out money through a corporate bank card to pay salaries to employees. In principle, there are no restrictions for this now. The main thing is to arrange everything correctly:
With the development of banking and financial technologies, as well as with the appearance of bank cards, it has become much easier for our population to use money, paying for various services and goods using plastic. What is a corporate bank card?
Bank corporate cards are the best solution for any enterprise, for controlling the company's funds, as well as for the convenience of calculating and paying, buying services and goods for the needs of a company or organization.
Generally speaking, from the bank's point of view, corporate cards are practically no different from ordinary cards. And they are also tied to a bank account. True, the account itself does not belong to an individual, but to a legal or current account of an enterprise.
Usually cards are issued and opened on individual who is primarily an employee of the organization. At the same time, the card itself can be linked both to the main account of a legal entity and to other accounts of the company.
Almost all banks provide an opportunity to issue corporate cards. In order to get these cards you need:
Corporate program from SberbankThe bank can issue three types of cards:
Why do you need a corporate card? Employees with corporate cards can freely or in limited quantities use company funds to pay for:
What are the benefits of using corporate cards Most importantly, corporate cards make it possible to more correctly control and track the company's funds. All transfers, as well as purchases and expenses, are reflected in the register of the bank and accounting, it is easier to track both receipts and expenses on the account.
But at the same time, an employee of the organization must keep all receipts and statements of costs for reporting to the organization. Be sure before issuing such cards, a clear regulation of the organization on the use of corporate cards must be written. It should spell out all the rules, from restrictions and limits, to rules and the provision of checks and evidence of accounting.
If an employee for writing off funds or for any cost did not keep the check, lost it and did not provide it to the accounting department, then this is considered a gross violation of the regulations and the employee will have to pay in the future this amount. Usually, the write-off comes from the salary.
A company, organization or legal entity, when opening a bank account, as well as when signing an agreement on the issuance and execution of corporate cards, must notify the inspection about this within 7 days from the date of opening or signing the agreement.
As you can see, corporate cards are very convenient for any enterprise, it is control over each employee, it is the convenience of using one account, as well as protection against theft and loss of cash.
Corporate bank cards, as it is clear from the brochures, this is the best means of making settlements with partners, paying expenses, including travel and hospitality. It is comfortable and prestigious. Is it really?
And what difficulties will accountants have to face, I found out Irina Shitik.
So, let's look at the question of what a corporate bank card is and what pros or cons it provides to company employees.
First of all, we recall that a bank plastic card is a nominal means of payment intended for paying for goods or services, as well as for receiving cash from ATMs and banks. A corporate bank plastic card is no different from others in this respect. It also opens to a specific individual. But its peculiarity is that this person must be an employee of the organization that has concluded an agreement to issue such a card. Another difference between corporate cards and others is that an employee gets full access to one of the accounts of a legal entity, that is, manages the organization's funds.
To apply for a corporate card, you must:
1. Conclude an agreement with the bank on the issuance and maintenance of corporate cards.
2. Attach to the contract:
List of employees of the enterprise who will use the cards;
Applications of employees for the issuance of cards;
Powers of attorney from the enterprise for employees - cardholders.
3. Submit to the bank the documents required to open a ruble (currency) card current account.
There are plenty to choose from
Legal entities can open two main types of cards for their employees:
Settlement card. It is intended for transactions by its holder within the amount of funds established by the bank, the settlements for which are carried out at the expense of the company's money in its bank account;
Credit card. Settlements on it are carried out at the expense of funds provided by the bank in the established limit in accordance with the terms of the loan agreement.
With the help of a corporate card, employees can receive cash, pay expenses related to business activities, including travel and hospitality expenses, in the territory Russian Federation, receive cash in foreign currency outside the territory of Russia, as well as pay travel and hospitality expenses in foreign currency outside the territory of our country. By the way, most often firms use bank cards to pay for hospitality and travel expenses.
Accounting for bank accounts...
When opening or closing an account with a bank servicing corporate cards, it is necessary to notify the inspection within seven working days from the date of its opening or closing.
The basis for compiling settlement and other documents to reflect the amounts of transactions performed using payment cards in accounting is the register of payments issued by the bank, or an electronic journal. Write-off or crediting of funds for card transactions is usually carried out no later than the business day following the day the bank receives the register of payments, or an electronic journal from a single settlement center. Subsequently, these documents can be obtained by the firm.
The transfer of funds to card accounts should be reflected in the accounting as follows:
Debit 55 Credit 51 (52)
The funds were transferred to the bank card account from the settlement (currency) account.
The amount of remuneration that the bank charges for servicing a special card account is an operating expense in accounting and is accounted for as follows:
Debit 91 Credit 55
Bank services paid.
However, the most difficult thing is to organize analytical accounting for the sub-account "Special card account". After all, accounting for this subaccount should be organized in the context of specific card accounts opened in a particular bank. In addition, analytical accounting is significantly affected by the conditions for issuing and using bank cards offered by a financial institution. So, for example, when concluding an agreement, a bank may put forward a condition on the presence of a minimum balance on the organization's account (an insurance deposit that can be used for settlements in exceptional cases to cover the excess of the payment limit). In this case, it is advisable to use sub-accounts of the second order, for example, "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 general payment limit. In this case, analytical accounting of cardholders is not required until the moment the funds are issued to the accountable person.
When each payment card corresponds to a separate account, then when transferring funds to a special card account, a special statement is transmitted to the bank containing the data of holders and card numbers, as well as the amounts to be credited to each bank card. In this case, analytical accounting is kept in the context of holders of issued cards. When opening a bank card in foreign currency, it must be borne in mind that foreign currency held on a special card account must be revalued on the date of the transaction and on the date of compilation financial statements(PBU 3/2000 "Accounting for assets and liabilities, the value of which is expressed in foreign currency").
Emerging exchange differences taken into account for accounting purposes and tax accounting, and in both types of accounting, the amount of exchange differences is considered non-operating income (expenses). In accounting, exchange differences are recognized as financial results and are displayed as follows:
Debit 55 Credit 91
The amount of positive exchange rate difference is reflected;
Debit 91 Credit 55
The amount of the negative exchange rate difference is reflected.
If an organization has entered into an agreement for the issuance of corporate credit cards, then the following operations will be made in accounting:
Debit 55 Credit 66
The loan amount was credited to a special card account on the date the funds were spent;
Debit 91- 2 Credit 66
Interest on the loan has been accrued (posting is done periodically, within the time limits established by the agreement for paying interest. - Author's note);
Debit 66 Credit 51
The interest on the loan is listed;
Debit 10 Credit 55
Inventory and materials have been credited (in case the funds from the corporate card were spent on the purchase of goods and materials. - Author's note).
And with company employees
A corporate card is a personalized means of payment intended for employees to pay for goods or services, as well as to receive money at ATMs and banks.
The bank writes off money from the card current account of the enterprise as the settlements on the operations of the holders are carried out. It is believed that the funds debited from the account were issued under the report to the employee of the organization. In stores, hotels and other places of settlement, an employee of the organization receives documents confirming the expenses made on the card. Such documents are hotel bills, travel tickets, receipts, checks, invoices, etc. They must be accompanied by original slips, receipts from electronic terminals and ATMs. An employee of the organization submits all these documents to the accounting department of the enterprise along with an advance report. If he did not do this, and the bank statement indicates that cash was withdrawn from the card account, the accountant of the organization reflects the debt of the employee of the organization as follows:
Debit 73 Credit 55
The write-off of cash from a special card account, not confirmed by primary documents, is reflected.
Upon receipt of the advance report, the expenses incurred (related to production activities organizations) are reflected in general order. If the expenses incurred by the employee of the organization are not related to production activities, 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 contributes cash to the cash desk of the organization, or the organization withholds the amount of damage from the employee's salary. The accountant will issue the following entries in this case:
Debit 50 Credit 73
The employee's contribution of cash to reimburse expenses;
Debit 70 Credit 73
Withholding from the employee's salary the amount of money spent on a corporate card for personal purposes.
Corporate cards and taxes
When opening or closing an account with a bank for servicing corporate cards, it is necessary to notify the inspection within seven working days from the date of its opening or closing (Article 23, 6.1 of the Tax Code of the Russian Federation). For violation of this period, a fine of 5,000 rubles is provided for under Article 118 of the Tax Code of the Russian Federation.
The Federal Tax Service has always adhered to this position. And recently the Presidium of the Supreme Arbitration Court of the Russian Federation agreed with it. In their decision of September 21, 2010 No. 2942/10, the judges confirmed that if a company did not send a notice to the tax office about opening a business account in a timely manner, then the penalty for such a violation was lawful.
If a company has issued corporate credit cards for its employees, it is necessary not to forget about the tax accounting for interest on the use of these credit funds. In tax accounting, the maximum amount of interest recognized as an expense that reduces the taxable base for income tax is taken in the following amount (Article 269 of the Tax Code of the Russian Federation):
Equal to the refinancing rate of the Central Bank of the Russian Federation, increased by 1.1 times - upon registration debt obligation in rubles;
Equal to 15 percent - for debt obligations in foreign currency.
Foreign currency corporate cards entail additional transactions for tax purposes - the differences resulting from the deviation of the sale (purchase) rate foreign exchange issuing bank from official exchange rate Bank of Russia are taken into account when taxing profits. They are reflected on the date of sale (purchase) of the currency (clause 6, clause 7, article 272 of the Tax Code of the Russian Federation, clause 7, clause 4, article 271 of the Tax Code of the Russian Federation) and are accounted for as non-operating expenses (clause 6, clause 1, article 265 Tax Code of the Russian Federation) or income (Clause 2, Article 250 of the Tax Code of the Russian Federation). These exchange differences may reduce tax base for income tax only if the employee, having bought the currency, spends it for official purposes.
Corporate cards are the most convenient means of settlements with accountable persons. How to issue and receive them at the bank, we will tell in the article.
You can issue money under the report different ways. One of them is to use corporate bank cards.
A corporate card is a universal means of payment, an alternative to a checkbook. The card can be issued to a special card account or to a company's current account.
Corporate cards make life easier for managers, accountants, cashiers and accountable persons.
Note. For what purposes can a corporate card be used?
It is convenient to use a corporate card for paying for goods, settlements with suppliers, travel, representation, and household expenses. Corporate cards cannot be used for payment personal purchases or receiving a salary.
Dual purpose. An employee can use corporate cards both for receiving cash and for non-cash payments.
Reduced paperwork. In order to issue a cash report, as a rule, they must be withdrawn from the current account. To do this, the head signs the check. According to it, the cashier receives money in the bank, draws up a cash receipt order (clause 3.1 of the Regulation on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P, hereinafter - Regulation of the Central Bank of the Russian Federation N 373-P), makes an entry in the cash book (unified form N KO-5, approved by a resolution of the State Statistics Committee of Russia dated 18.08.98 N 88).
When replenishing a special card account, it is enough for the manager to sign the usual payment order. And if the card is issued to the company's current account, then this is not necessary.
Clause 4.4 of the Regulation of the Central Bank of the Russian Federation N 373-P provides that in order to receive accountable amounts, the employee is required to fill out an application. The head of the company should have a hand in it, indicating the amount and period for which the employee is given money.
Note.The employer has the right, at its discretion, to oblige accountants to draw up applications to control, for example, the timing of advance payments.
When using corporate bank cards, the accountable person does not need to write an application for issuing money.
Expenditure cash orders are excluded from the document flow chain, which must be executed when issuing accountable amounts in cash (clause 4.1 of the Regulations of the Central Bank of the Russian Federation N 373-P).
The secondary use of a corporate card by one accountable person is in no way linked to the provision of an advance report on the first case of spending accountable amounts, as is required for cash settlements (clause 4.4 of the Regulation of the Central Bank of the Russian Federation N 373-P). Unless otherwise specified by the internal local normative act, the employee can report once on all accountable expenses.
100 000 rub. - not the limit. When paying for goods (works, services) using a corporate card, it is not necessary to comply with the settlement limit (100,000 rubles) established by paragraph 1 of Directive of the Bank of Russia dated 06.20.2007 N 1843-U for cash settlements under one agreement.
Note. The company may set its own limit for corporate card payments.
Before you issue corporate cards for settlements with accountants, you need to decide which cards are more convenient for your company to use.
Banks can issue corporate cards different types(clause 1.5 of the Regulations on the issue of payment cards and on operations performed with their use, approved by the Bank of Russia dated December 24, 2004 N 266-P, hereinafter - Regulation N 266-P): debit (settlement) and credit. On the debit (settlement) card - the company's own money, on the credit - borrowed funds.
Note. Overdraft to debit card
In some cases, an overdraft is opened for a debit card - a loan provided by the card-issuing bank to the client if there is insufficient or no money in its bank account (clause 1.5 of Regulation N 266-P).
Both those and other corporate cards can be both registered and unnamed. Name cards are issued for a specific employee of the company. In addition to the name and surname of the holder, the name of the company is embossed.
Nameless - issued to the company. Such a corporate card can be used by any of the elected accountable persons.
Note.Embossing is the application of data on a card in the form of embossed characters.
An individual spending limit can be set for each corporate card. The Company can set both permanent and temporary spending limits on cards. In addition, when using corporate cards, you can set limits on different categories of spending: cash withdrawals, the maximum amount of a single non-cash withdrawal, operations abroad, etc.
Note.Corporate cards are valid for three years.
As practice shows, companies mainly use debit non-named corporate cards with a limit for each card for different categories of spending and an overdraft.
Cards are issued credit organisation- bank (clause 1.5 of Regulation N 266-P).
The issuing bank, taking into account the current regulations issued by the Central Bank of the Russian Federation, establishes the conditions for issuing corporate cards - a list required documents, service charges, etc.
As we noted above, debit corporate cards can be linked to a current or special card account.
Note.The cards issued by the bank belong to it by right of ownership.
If the corporate card is linked to the company's settlement (current) account, the cardholder ( accountable person) has open access to the company's cash.
You can secure the balance on your current account by setting a limit on the card.
When using a special card account, the bank opens a special bank account for companies on the basis of an agreement. The funds transferred to it, which are supposed to be issued under the report, are separated from the main money of the company.
Spending money from such an account is allowed only with the use of a card (except for the case of transferring the balance when closing the account). The account can be opened by the organization in rubles or foreign currency.
You must notify the tax inspectorate about opening a new account within seven working days (subparagraph 1, paragraph 2, article 23 of the Tax Code of the Russian Federation), as well as the Pension Fund of the Russian Federation and the FSS of the Russian Federation (subparagraph 1, paragraph 3, article 28 federal law dated July 24, 2009 N 212-FZ).
If the company issues cards to an already opened card account, then no one needs to be notified. A corporate card in itself is not an independent type of bank account. It is a means of payment by which the company manages the money in the account (clause 1.12 of the Regulations of the Central Bank of the Russian Federation N 266-P).
Note. Special card account - in rubles or foreign currency?
It is more convenient to open a ruble special card account. If you have a ruble card account, it is not necessary to open a currency card account. After all, in accordance with clause 2.4 of Regulation N 266-P, transactions with a corporate card can be carried out in a currency other than the currency of the account. When receiving foreign currency on a ruble corporate card, the bank will simply convert the required amount.
Note that the list of documents for issuing corporate cards at the bank where the company's current account is opened differs from the list that will be offered to you by another, unfamiliar bank. Us. 61 shows two options for comparison.
| N | For the bank where the bank account is opened | N | For a bank where there is no company current account |
| 1 | 2 | 3 | 4 |
| X | 1 | Constituent documents of a legal entity (charter) | |
| X | 2 | Decision on the creation (reorganization) of a legal entity | |
| X | 3 | Certificate of state registration legal entity (OGRN) | |
| X | 4 | Certificate of tax registration in tax authority on the territory of the Russian Federation (TIN); notification of the Federal State Statistics Service confirming registration with the statistical authorities | |
| X | 5 | Minutes, decisions, orders (or extracts from them) on the election (appointment) of officials with the right of first and second signature, as well as, if necessary, powers of attorney or administrative acts for these persons | |
| X | 6 | Documents proving the identity of persons having the right of first and second signature (passport (pages one and with a residence permit)) | |
| X | 7 | Licenses in case of carrying out a licensed type of activity | |
| 1 | 8 | Extract from the United state register legal entities (valid for one month) | |
| 2 | 9 | Application for opening a special card account | |
| 3 | 10 | Power of attorney for the intended cardholder with the right to dispose in cash on a special card account of the enterprise using a bank card and receiving a corporate bank card, a PIN envelope (a power of attorney on behalf of a legal entity in a simple written form, a power of attorney on behalf of individual entrepreneur in notarial form) | |
| 4 | 11 | Application for grant payment card intended cardholder | |
| 5 | 12 | Identification document of the intended cardholder (passport (pages one and with registration)) | |
| 6 | Card with sample signatures and seal imprint (if the set of rights of persons indicated in a similar card to a current account is different from that required for SCS) | 13 | Card with sample signatures and seal imprint |
Please note: the list of documents that the bank of your choice will request may differ from that presented on p. 61.
As can be seen from the table on p. 61, different documents are needed to conclude an agreement on opening a special account and issuing corporate bank cards. Let's see how to make some of them.
The company needs to determine the circle of employees who have the right to use non-named corporate cards. The list of employees must be approved by order (instruction) of the head of the company (sample on p. 62).
Sample 1. Order approving the list of employees who are allowed to use unnamed corporate bank cards
Closed joint-stock company"Sweets of the East"
(CJSC Sweets of the East)
Order N 62
on approval of the list of employees entitled
use corporate bank cards
| Moscow city | January 9, 2014 |
In connection with the transition to non-cash payments with accountable persons
I order:
Approve the list of employees who have the right to use corporate bank cards and manage funds on them:
In case of dismissal of one of the listed employees, employment of a new accountable person, expansion of the list, the document submitted to the bank will have to be updated.
An application for issuing a corporate bank card (in the form of a bank) is drawn up on behalf of an employee of the company authorized to receive it at the bank. He receives the status of a cardholder.
Note.A separate application is made for opening a special card account.
There is no single application form; each bank develops its form independently.
You need to send a message to the tax office in the form N С-09-1.
For non-submission (late submission) of a message on opening a special card account tax office can recover from the organization a fine of 5000 rubles. (clause 1, article 118 of the Tax Code of the Russian Federation).
The territorial branch of the FSS of the Russian Federation must be notified of the opening of a special card account by sending a message. An approximate form of such a message is given in the letter of the FSS of the Russian Federation of December 28, 2009 N 02-10 / 05-13656.
A similar message must be sent to the Pension Fund. Its recommended form is available on the FIU website.
On the main page of the site, you need to find the “For Employers” section and then open the tabs one by one: “Payment of insurance premiums and reporting” / “Reporting and the procedure for its submission” / “Recommended sample documents” / “Notification of opening (closing) an insurance premium payer account for submission to the local authority pension fund Russian Federation".
